Ordinance 11-017 Adopting 2012 Budget CITY OF SPOKANE VALLEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO. 11-017
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2012
THROUGH DECEMBER 31, 2012; APPROPRIATING FUNDS, CREATING A NEW
FUND (403): AQUIFER PROTECTION AREA; ESTABLISHING SALARY SCHEDULES
FOR ESTABLISHED POSITIONS; AND OTHER MATTERS RELATING THERETO.
WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of
Spokane Valley at least sixty (60) days before the beginning of the City fiscal year beginning January 1,
2012 and ending December 31, 2012; and
WHEREAS, the City Manager in consultation with the Finance Director and Department Heads has
prepared and placed on file with the City Clerk a preliminary budget, together with an estimate of the
amount of money necessary to meet the expenses of the City including payment of outstanding
obligations; and
WHEREAS, notice was posted and published for public hearings held on August 23, September 27
and October 11, 2011. The City Council met and received public comment in the City Council Chambers
during each public hearing; and
WHEREAS, following the filing of the preliminary budget with the City Clerk, notice of the same
and three hearings on the budget, the City Council desires to adopt the 2012 budget, including all
allowances and an appropriation for each fund is adopted for the City, and
WHEREAS, the City of Spokane Valley property tax levy for 2011 for collection in 2012, will be
$10,732,863, which represents a 0% increase in the 2012 levy. This levy is exclusive of additional
revenue resulting from new construction, improvements to property, any increase in the value of State
assessed property, any annexations that have occurred, and refunds made.
NOW, THEREFORE,the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Adoption of 2012 Budget. The budget for the City of Spokane Valley for the year 2012
is adopted at the fund level. The final budget for 2012 is attached hereto and by this reference is
incorporated herein pursuant to RCW 35A.33.075. For summary purposes, the total estimated
appropriations for each separate fund plus the aggregate total for all such funds is set forth as follows:
ordinance 11-017 adopt 2012 budget Page 1 of 2
Estimated Estimate d
Beginning Ending
Fund Fund Fund Estimated Total Fund
No. Title Balance Revenues Sources Appropriations Balance
001 General 26,633,061 34,908,800 61,541,861 35,196,500 26,345,361
101 Street O&M 1,834,574 4,902,800 6,737,374 5,431,263 1,306,111
103 Paths&Trails 36,186 8,000 44,186 0 44,186
105 Hotel/Motel Tax 253,356 430,700 684,056 430,700 253,356
120 CenterPlace Operating Reserve 353,231 700 353,931 0 353,931
121 Service Level Stabilisation 5,477,795 10,000 5,487,795 0 5,487,795
122 Winter Weather Reserve 506,168 700 506,868 0 506,868
123 City Facilities Repair&Replacement 2,027,259 399,000 2,426,259 0 2,426,259
204 Debt Service LTGO 03 0 617,623 617,623 617,623 0
301 Capital Projects 194,277 475,400 669,677 456,279 213,398
302 Special Capital Projects 1,547,015 477,000 2,024,015 1,540,710 483,305
303 Street Capital Projects 73,456 9,655,804 9,729,260 9,566,804 162,456
304 Mirabeau Projects 44,302 0 44,302 0 44,302
309 Parks Capital Projects 123,329 100,000 223,329 170,000 53,329
310 Civic Facilities Capital Projects 2,939,745 6,000 2,945,745 0 2,945,745
311 Street Capital Improvement 2011+ 1,084,681 2,200 1,086,881 1,086,881 0
402 Stormwater Management 1,236,400 1,908,667 3,145,067 2,153,441 991,626
403 Aquifer Protection Area 500,000 502,500 1,002,500 0 1,002,500
501 Equipment Rental&Replacement 706,379 100,000 806,379 0 806,379
502 Risk Management 20,420 319,000 339,420 319,000 20,420
Total of all Funds 45,591,634 54,824,894 100,416,528 56,969,201 43,447,327
The total balance of all funds appropriated for 2012 is$56,969,201.
Section 2. Creating Fund 403. There is hereby created Fund 403 Aquifer Protection Area Fund
which will be used solely for projects or other activities that specifically protect the aquifer as defined in
RCW 36.36.040.
Section 3. Transmittal of Budget. A complete copy of the budget as adopted, together with a
copy of this Ordinance shall be transmitted by the City Clerk to the Division of Municipal Corporations in
the Office of the State Auditor and the Association of Washington Cities.
Section 4. Severability. If any section, sentence, clause or phrase of this ordinance shall be held
to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or
phrase of this ordinance.
Section 5. Effective Date. This Ordinance shall be in full force and effect five(5) days after the
date of publication of this Ordinance or a summary thereof in the official newspaper of the City.
PASSED by the City Council this 15th day ofNovembd'Y.
r • homas E. Towey,Mayor E
Christine Bainbridge, City Clerk Date of Publication:November 18, 2011
App oved As T: Form: Effective Date:November 23,2011
dr %ice
Amid
Off e of the pity Attorney
ordinance 11-017 adopt 2012 budget Page 2 of 2
2012
City of Spokane Valley
a
ti
l
BUDGET
111
City of Spokane Valley, Washington ►1
i
Annual Budget
1
For the Fiscal Year
January 1, 2012 through December 31, 2012
City Hall
11707 K Sprague Avenue
Spokane Valley, WA 99206
Website: www.spokanevalley.org
Phone: (509) 921-1000
"A community of opportunity where individuals and families can grow and play,
and businesses will flourish and prosper."
Table of Contents
City of Spokane Valley
Spokane County
January 1, 2012 through December 31, 2012
Council members
City Manager's Budget Message 1
About the 2012 Budget and Budget Development Process 9
Budget Summary 19
Revenues by Type 34
Expenditures by Department 41
Capital Projects & Special Capital Projects Funds 76
Capital Expenditures for 2012 86
FTE Count by Year 87
Work Force Comparison 88
Appendix A, Employee Position Classification 89
Glossary of Budget Terms 90
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CITY OF
dosouaky®
City Manager's Budget Message
Annual Budget For
Fiscal Year 2012
Dear Citizens, Mayor and City Council of Spokane Valley:
I am pleased to present the attached 2012 proposed budget for the City of Spokane Valley. In a
continuing trend of local and national economic challenge,the City of Spokane Valley has
benefitted from a history of prudent financial decisions. Careful budgeting and restrained
spending has left us almost unique among cities in providing a proposed balanced budget with
neither service reductions nor tax increases.
City Council has been heavily involved in the direction leading to this proposed budget by
adopting strong, fiscally conservative policies and by working with staff throughout the process
to ensure that both policy makers and administrative staff were in concert. Especially important
to this process was a budget workshop on June 14, 2011. The draft budget worksheets were
reviewed line by line and the impacts of proposed reductions were discussed in detail. The staff
and Council solidified the basic fiscal policies (some carried over from 2011 and some new)
which will determine the 2012 Budget and guide future spending practices.
The Fiscal Policies adopted by the City Council are an extremely important element in this long
range budget view. These policies appropriately dictate that if the economic situation deteriorates
even more than anticipated, additional future reductions may be triggered. Such reductions were
made in adopting the 2011 budget, and are not being restored. The current budget forecasts give
us hope that future reductions or service cuts will not be necessary. That noted, elected officials
and the staff remain committed to ensuring that service levels are commensurate with the
revenue sources currently in place and to making adjustments if necessary to keep the City's
finances healthy.
The City also has reserves which may be needed in future years. With few exceptions for non-
recurring expenses, we have not tapped into those reserves to balance our general fund. During
each budget cycle, the City will review the reserve balance and determine if additional budget
cuts will be more judicious than subsidizing the general fund through reserves.
1
Fiscal Policies
Financial Management—The City proposes to:
1. Maintain basic service levels with reduced resources
2. Minimize personnel costs/overhead by continuing to contract for many services
3. Continue the 6-year Business Plan process
4. Leverage City funds with grant opportunities
5. Minimize City debt with a pay as you go philosophy
• The State of Washington sets the maximum level of allowable debt for cities
based on assessed value of property. The City of Spokane Valley currently
utilizes only 1.52% of its total allowable debt capacity, and more importantly,
only 7.61%of non-voted bond capacity. This is extremely low debt.
Financial Objectives -The City's financial objectives through 2015 are:
1. Maintain a minimum general fund ending balance of 15%of revenues through 2015
2. Maintain the Service Level Stabilization Fund at the current level of $5.4 million
through 2014
3. On an ongoing basis, transfer to the Street Capital Fund, 40% of the ending fund
balance which exceeds $26 million. This will be done in the first quarter of each year
following reconciliation of the previous year's books. This preserves the City's $26
million ending fund balance while also funding a portion of street capital projects
from the General Fund.
4. Hold 2012 property taxes at essentially the same amount as the 2011 levy with no
proposed increase in the levy other than for new construction. We anticipate this will
result in a$10,808,900 levy in 2012.
Commitment — By committing to these objectives, the City will ensure financial sustainability
through 2015 and into the future. The City can achieve this by:
1. Capping 2012 recurring expenses to a maximum 1% increase over 2011. (Notably,
2012 expenditures have been reduced below 2011 levels).
Challenges —Beyond the General Fund, the City of Spokane Valley has three primary financial
concerns:
1. Funding the Street Preservation Plan to maintain City streets
2. Funding Street Capital projects
3. Funding Parks Capital projects
2
The new budget format for 2012 divides expenses into recurring and non-recurring categories.
This was done to delineate the recurring or "ongoing" expenses of the City and to clearly show
that current year recurring expenses are matched to current year revenues. Any/all use of the
ending fund balance is specifically documented. Also, in deviation from the past, the 2012
proposed budget does not appropriate the ending fund balance in the general fund. This provides
an added margin of security and will require formal council action to spend funds from the
ending fund balance. Accompanied with this,we have proposed a 1% general fund contingency.
Budget Highlights
The 2012 Budget recognizes the economic realities of our times and the necessity to continue to
operate within our financial means. The budget process has been used to reinforce the City's
commitment to delivering its core services in a cost effective manner. A summary of key budget
highlights for review by the Council and the community follows:
Budget Reductions: Our 2012 General Fund budget recurring expenditures have
decreased from 2011 by $164,186. This deserves recognition. We are essentially
maintaining the same service levels - including no reduction in law enforcement -
during a period of about 3.6 % inflation in June and July, while at the same time,
we are funding important additions to our services such as the new 8 acre
Greenacres City Park and televised council meetings.
Staffing Levels: Staffing levels were reduced by 9.5 full-time and 2 temporary
unfilled positions in 2011. For 2012 we remain at this same reduced level,
operating a city of 90,1101 residents with a staff of 87.25 employees. Even taking
into consideration that we contract for police services, and are served by Fire
Districts and a Library District, we are operating substantially below the normal
employee count for a major city.
Cost of Living Adjustments: Union represented employees and employees who
are not represented by the union-Local 270-V AFSME-will receive a 2.5%Cost
of Living Adjustment in 2012. This amount was agreed to by the City in the 2010
— 2012 contract with union employees. The City has historically provided
identical wage and benefit terms to non-represented employees; however, in 2011
non-represented employees did not receive an increase. The 2.5% matches the
inflation trend over the past 20 years and was considered to be a prudent and
reliable method of calculating cost of living increases and was preferred over a
"floating" rate that would be determined each year. This methodology may
change in future years.
Street Capital Improvement Fund: Established in 2011, the current budgeted
amount in this fund is $1,086,881.
1 Washington State Department of Financial Management,April 1,2011.
3
No Increase in Property Tax Levy: The City of Spokane Valley will hold its
property tax levy equal with 2011. This decrease in the City's property tax levy is
in recognition that the City understands the difficult financial times faced by our
citizens.
Moderate Growth in Current Operational Expenses: Investing in the essential
core services identified by the Council and community creates baseline costs.
Similar to the trend in most jurisdictions, costs and demands for service are
growing while tax revenues are decreasing. Even with a relatively small city
staff, quality service delivery requires ongoing investment in basic capacity to
provide efficient operations. Moderate as it may be, operational expenses cannot
continue to increase during declining or flat revenue. The City can either
subsidize operational expenses with reserves, or husband their reserves and make
additional budget reductions.
Other Notable 2012 Budget Items Include:
• The opening of Greenacres Park at Long and Boone in the spring of 2012
(paid for through direct appropriations of State funds and City capital
funds). The 2012 budget reflects an increase of $100,000 to maintain this
facility on an annual basis
• Initiated by private citizens in 2010, the 2012 budget includes the first full
year of televised City Council meetings with City equipment and contracted
production costs of $46,000. The equipment was purchased through
Comcast Public, Educational and Government funding.
Public Safety Costs: In 2012, the Police, Court and Jail related services proposed
budget is $22 million—an amount equal to 204% of anticipated property tax
collections ($10,808,900) for the entire year. Council has made a
commitment not to reduce public safety service levels and associated costs in
2012.
4
Progress on 2011 Budget Goals Include:
• Continued Shoreline Master Program work as required by state law
• Passage of HB 1922 requiring cattle trucks to go through the Washington
Port of Entry
• Support for Spokane Valley Partners in their successful bid for $100,000
from the Washington Legislature for a new sprinkler system in their facility
• After reevaluation, the Sprague and Appleway Corridors Subarea Plan was
removed from the Spokane Valley Comprehensive Plan
• Monitoring of the wastewater goal will be complete by the end of this year if
Spokane County is issued their Wastewater permit
• The multi-year winter roads maintenance plan has been implemented which
included the purchase of equipment and a maintenance facility
• A range of options was discussed for a city hall at or near CenterPlace
Challenges:
Grants and Declining Matching Funds: City staff actively pursues funding
commitments from other sources to help pay the cost of needed capital
improvements—roads, bridges and parks—that benefit the community. The 2011
capital construction program totaled $11,525,343 with $5,538,819 (48%) coming
from outside sources. The 2012 budget projects a total capital construction
budget of$11,263,685 with $7,755,118 (65%)coming from outside sources.
When the City applies for state and federal grants, the City must provide its share
(match) for these projects. In the past, Real Estate Excise Tax was used for most
of the City match. However, during the last five years, this tax has declined from
$2.5 million to $1 million, leaving a potential shortage of local match depending
on availability of Federal, State and Local grants.
Local Street Maintenance Combination of Funding: This fund derives its
revenues from an allocation of the State Motor Fuel Tax distributed to cities and
towns, and a 6%city tax on telephone usage, estimated in 2012 at $1,897,800 and
$3,000,000 respectively. There is also an anticipated $2,004,874 Beginning Fund
Balance that will carry over into 2012. Therefore, the combination of Fuel Tax
and Telephone Utility Tax is able to meet the ongoing need for these funds to pay
for street maintenance activities like snow plowing, pothole repair, resurfacing
eroded lanes, sweeping, weed control, street lighting, traffic signals and a variety
of other repairs/improvements.
While Fuel Tax and Telephone Utility Tax cover annual street maintenance, they
do not provide for implementation of the Street Master Plan and therein lies the
challenge.
5
In an attempt to determine how best to keep the surfaces and bases (underground
support) of roads in proper condition, a Street Master Plan was prepared that
itemizes the positive and negative conditions of our city street system, and
identifies the repair needs and costs associated with maintaining our 437 miles of
roadway. The report details the need for an additional annual investment of
$4.3 million in street preservation work to keep the street system from
deteriorating and triggering much more expensive repair work in the future.
The Current Fiscal Year in Review
The City purchased camera and broadcasting equipment and began televising Council meetings
live via the Internet in 2011. The new system also stores council meetings on the City website for
use by the citizens or staff.
Residents and business people continue to provide city officials with their views on the broad
range of issues related to economic development and land use regulations. A series of public
meetings, Planning Commission meetings and Council actions were set in motion to review the
Sprague/Appleway Revitalization Plan (SARP) and ultimately, the SARP was removed from the
City's Comprehensive Plan. In addition, City codes such as signage, landscaping and others were
reviewed to help support the development and retention of local business. The City also began
exploring a more active role in the economic development of our City. The City Council
welcomes public comments and works to balance the various interests expressed when enacting
ordinances intended for the protection and enhancement of the quality of life in Spokane Valley.
City representatives embrace continuous public participation, attend to a heavy workload, and
take pleasure in achieving results that affect the community in positive ways. A review of the
events and accomplishments of 2011 also reveals the following:
• Funds were utilized from the Civic Facilities Fund to pay for full width paving and paving
of gravel roads in conjunction with the County sewer projects in Spokane Valley. 2011
marked the last major construction year of the Septic Tank Replacement Program in
Spokane Valley.
• Council approved the purchase of a street and strormwater maintenance facility to house
City operations.
• Construction of a picnic shelter was completed in Terrace View Park.
• Spokane Valley agreed to assist Airway Heights on an ongoing basis with plan reviews.
• Several new businesses located in Spokane Valley in 2011.
The Budget for Fiscal Year 2012
Balanced Budget Adopted:
One of the most important tests of fiscal management is the ability of a municipal enterprise to
maintain basic services during an economic downturn. The creation and maintenance of financial
reserves since incorporation have served their intended purpose and provided the opportunity for
Spokane Valley to sustain critical public services during the turbulent economic conditions of
2011. The 2012 budget reflects a continuation of service delivery capabilities during difficult
and uncertain economic times.
The 2012 budget is in balance. Expenses have been balanced with known or reasonably
predictable revenues. The budget is designed to maintain the healthy, positive fund balance at
year end that provides for the city's cash flow needs without costly borrowing. In pursuit of
fiscal responsibility, special attention was given to limiting the growth in new programs and
financial commitments, while City revenue and expenditure patterns further fluctuate with the
economy. This approach allows available resources to be put toward sustaining services that are
consistent with the City Council's priorities for 2012 and beyond.
Since incorporation, this City has taken a conservative approach to adding new staff. Spokane
Valley continues to have the lowest employee count of any Washington city with 50,000 or more
in population. A 2011 Work Force Comparison chart is included in the budget document. By all
comparisons,the City of Spokane Valley is a lean, productive City government.
Major Goal Statements for 2012:
The 2012 budget reflects the distribution of resources consistent with the Council's core services
priorities. The following goals, some of which are continued from 2011,represent broad areas of
concentration important to the well being of the community:
• Continue monitoring wastewater issues, including governance of wastewater facilities,
and pursuit of the most efficient and economical methods to ensure the continuation of
wastewater discharge licenses.
• Pursue the topic of Solid Waste, to include identifying the issues and obtaining
alternatives of joining the consortium or handling it ourselves and the consequences
of each alternative.
• Review and evaluate development regulations and compare with surrounding cities.
• Develop a Shoreline Master Program to provide appropriate regulatory protection for
waters of statewide significance as required by state statute.
• Pursue a legislative capital budget request—to be identified.
• Create an economic development plan including options for a new city hall.
Future Concepts:
The budget process is not static and Council,the citizens, and staff must remain vigilant to watch
for economic trends that impact current forecasts. Even as we adopt a 2012 budget, we must
keep in mind the future economic opportunities and threats that may impact our multi-year
forecast.An example of potential impacts and adaptive future concepts are as follows:
• A commitment by Management to review all vacant positions prior to filling them. (In
some cases,positions must be filled quickly due to workload.)
• By all indications, the economic recovery of the U.S. and its collective states, counties
and cities will be a slow and deliberate process. The City of Spokane Valley does not
predict measureable growth in property tax or sales tax revenues through 2015 and we
are budgeting with that in mind.
• Because it represents about 63% of the General Fund budget, achieving future budget
reductions without impacting Law Enforcement and other Public Safety services will be
challenging.
Acknowledgments:
I would like to acknowledge the City Council and the Staff for a long history of conservative
spending and prudent fiscal planning. The City of Spokane Valley is in an enviable position in
relation to other Federal, State and local entities. We are not facing 2012 budget shortfalls.
Although we must continue to budget and spend wisely, we do not have to make drastic cuts in
services to balance our 2012 budget. By saving and conserving the taxpayers' money, and by
adopting prudent long-term fiscal policies, the City can balance its budget for many years to
come. This is something which is easy to say,but hard to do. Even harder is to forgo property tax
increases in the face of declining revenues. However, the City Council felt this reduction was
important to reflect to the citizens that we are a City that understands and appreciates the difficult
economic times we all face together.
Finally, I would like to say how rewarding it has been to work with the City Council and the staff
in developing the budget, achieving substantial reductions and exceeding expectations for budget
reductions in 2012. The City Council and the Finance Committee have set a path to ensure the
long-term financial sustainability of the City. The management staff and employees have worked
together to develop Business Plans and 2012 budget recommendations that achieve Council's
goal of sustainability. We continue to demonstrate in difficult financial times that we can work
together as an organization in the best interest of the citizens.
Respectfully,
Mike Jackson
City Manager
8
sokane
.000Valley 11707 E Sprague Ave Suite 106 • Spokane Valley WA 99206
509.921.1000• Fax: 509.921.1008 • cityhall @spokanevalley.org
TO: City Manager and Members of the City Council
FROM: Mark Calhoun,Finance Director
SUBJECT: About the 2012 Budget and Budget Development Process
The budget includes the financial planning and legal authority to obligate public funds. Additionally, the
budget provides significant policy direction by the City Council to the staff and community. As a result, the
City Council, staff and public are involved in establishing the budget for the City of Spokane Valley.
The budget serves four functions:
1. It is a Policy Document
The budget functions as a policy document in that the decisions made within the budget will reflect the
general principles or plans that guide the actions taken for the future. As a policy document,the budget makes
specific attempts to link desired goals and policy direction to the actual day-to-day activities of the City staff.
2. It is an Operational Guide
The budget of the City reflects its operation. Activities of each City function and organization have been
planned, debated, formalized, and described in the following sections. This process will help to maintain an
understanding of the various operations of the City and how they relate to each other and to the attainment of
the policy issues and goals of the City Council.
3. It is a Link with the General Public
The budget provides a unique opportunity to allow and encourage public review of City operations. The
budget describes the activities of the City,the reason or cause for those activities, future implications, and the
direct relationship to the citizenry.
4. It is a Legally Required Financial Planning Tool
The budget is a financial planning tool, which has been its most traditional use. In this light, preparing and
adopting a budget is a State law requirement of all cities as stated in Title 35A of the Revised Code of
Washington (RCW). The budget must be adopted as a balanced budget and must be in place prior to the
beginning of the City's fiscal year. The budget is the legal authority to expend public moneys and controls
those expenditures by limiting the amount of the appropriation at the fund level. The revenues of the City are
estimated, along with available cash carry-forward, to indicate funds available. The budget takes into account
unforeseen contingencies and provides for the need for periodic adjustments.
9
2012 BUDGET DEVELOPMENT PROCESS
Historically the City has utilized a budgeting approach that assumed for most functions of government that
the current year's budget was indicative of the base required for the following year. However, with the
downturn in the economy and resultant reduction in revenues (most notably the decline in sales taxes), both
the 2011 and 2012 Budget development processes were amended to consciously review service levels in each
department and determine the appropriate level of funding that meets Council goals relative to available
resources.
The 2012 Budget development process began at the February 8, 2011 Council Retreat where among other
topics, Council and Staff discussed the budget in general terms. In early April 2011 the Finance Department
notified City Departments that their 2012 revenue and expenditure estimates were due by May 6. Through
the balance of May and early June, the Finance Department then worked to prepare budget worksheets that
were communicated to the City Council at a Budget Retreat held on June 14, 2011. Following the retreat,the
Finance Department continued work on the budget including refinements of revenue and expenditure
estimates and through July and early August the Finance Department and City Manager reviewed updated
budget projections.
By the time the 2012 Budget is scheduled to be adopted on November 15, 2011,the Council will have had an
opportunity to discuss it on eight separate occasions, including three public hearings to gather input from
citizens:
June 14 Council Budget Retreat
August 9 Administrative Report: Estimated 2012 revenues and expenditures
August 23 Public hearing on 2012 revenues
September 6 City Manager's presentation of preliminary 2012 Budget
September 27 Public hearing#1 on 2012 Budget
October 11 Public hearing#2 on 2012 Budget
October 25 First reading of proposed ordinance adopting the 2012 Budget
November 15 Second reading of proposed ordinance adopting the 2012 Budget
Once adopted,the final operating budget is published,distributed,and made available to the public during the
first three months of the following year.
After the budget is adopted, the City enters a budget implementation and monitoring stage. Throughout the
year,expenditures are monitored by the Finance Department and department directors to ensure that funds are
within the approved budget. Finance provides the City Council with monthly reports to keep them current
with the City's financial condition. Any budget amendments made during the year are adopted by City
Council ordinance.
The City Manager is authorized to transfer budgeted amounts within a fund;however, any revisions that alter
the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges or
other conditions of employment must be approved by the City Council.
When the City Council determines that it is in the best interest of the City to increase or decrease the
appropriation for a particular fund, it may do so by ordinance adopted by Council after holding one public
hearing.
10
BUDGET PRINCIPLES
• Department directors have primary responsibility for formulating budget proposals in line with City
Council and City Manager priority direction,and for implementing them once they are approved.
• The Finance Department is responsible for coordinating the overall preparation and administration of the
City's budget. This function is fulfilled in compliance with applicable State of Washington statutes
governing local government budgeting practices.
• The Finance Department assists department staff in identifying budget problems, formulating solutions
and alternatives,and implementing any necessary corrective actions.
• Interfund charges will be based on recovery of costs associated with providing those services.
• Budget adjustments requiring City Council approval will occur through the ordinance process at the fund
level prior to fiscal year end.
• The City's budget presentation will be directed at displaying the City's services plan in a
Council/constituent friendly format.
• Short term debt shall not exceed 10% of revenues. No long term debt will be incurred without
identification of a revenue source to repay the debt. Long term debt will be incurred for capital purposes
only.
• The City will strive to maintain equipment replacement funds in an amount necessary to replace the
equipment at the end of its useful life. Life cycle assumptions and required contributions will be
reviewed annually as part of the budget process. New operations in difficult economic times may make it
difficult to fund this principle in some years.
• The City will pursue an ending general fund balance at a level of no less than 15%of revenue.
BASIS OF ACCOUNTING AND BUDGETING
Accounting
Accounting records for the City are maintained in accordance with methods prescribed by the State Auditor
under the authority of the Revised Code of Washington (RCW), Chapter 43.09.20, and in compliance with
generally accepted accounting principles as set forth by the Governmental Accounting Standards Board.
Basis of Presentation-Fund Accounting
The accounts of the City of Spokane Valley are organized on the basis of funds,each of which is considered a
separate accounting entity. Each fund is accounted for with a separate set of double-entry accounts that
comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. The City's
resources are allocated to and accounted for in individual funds depending on their intended purpose. The
following are the fund types used by the City of Spokane Valley:
Governmental Fund Types
Governmental funds are used to account for activities typically associated with state and local government
operations. All governmental fund types are accounted for on a spending or "financial flows" measurement
focus, which means that typically only current assets and current liabilities are included on related balance
sheets. The operating statements of governmental funds measure changes in financial position,rather than net
income. They present increases (revenues and other financing sources) and decreases (expenditures and other
11
financing uses) in net current assets. There are four governmental fund types used by the City of Spokane
Valley:
1. General Fund
This fund is the primary fund of the City of Spokane Valley. It accounts for all financial resources except
those required or elected to be accounted for in another fund.
2. Special Revenue Funds
These funds account for revenues that are legally restricted or designated to finance particular activities of
the City of Spokane Valley. Special Revenue funds include the Street Fund, Arterial Street Fund, Trails
& Paths Fund, Hotel/Motel Fund, CenterPlace Operating Reserve Fund, Service Level Reserve Fund,
Civic Facilities Reserve Fund,and Winter Weather Reserve Fund.
3. Debt Service Funds
These funds account for financial resources which are designated for the retirement of debt. Debt Service
Funds are comprised of the Debt Service LTGO 03.
4. Capital Project Funds
These funds account for financial resources, which are designated for the acquisition or construction of
general government capital projects. Capital Project Funds include the Capital Project Fund, Special
Capital Projects Fund, Streets Capital Projects Fund, CDBG Fund, Capital Grants Fund, Barker Bridge
Federal Grant Fund,and Parks Capital Projects Fund.
Proprietary Fund Types
Proprietary funds are used to account for activities similar to those found in the private sector where the
intent of the governing body is to finance the full cost of providing services, including depreciation,
which based on the commercial model uses a flow of economic resources approach. Under this approach,
the operating statements for the proprietary funds focus on a measurement of net income (revenues and
expenses) and both current and non-current assets and liabilities are reported on related balance sheets.
Their reported fund equity (net total assets) is segregated into contributed capital and retained earnings
components.As described below,there are two generic fund types in this category:
1. Enterprise Funds
These funds account for operations that provide goods or services to the general public and are
supported primarily by user charges. The Stormwater Management Fund is included in this group of
funds.
2. Internal Service Funds
These funds account for operations that provide goods or services to other departments or funds of the
City. The Equipment Rental and Replacement Fund and Risk Management Fund are included in this
group of funds.
Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported
in the financial statements.The City of Spokane Valley uses a modified accrual basis of accounting for all
governmental funds. Modified accrual recognizes revenues when they become both measurable and
available to finance expenditures of the current period. The basis of accounting for enterprise and internal
service funds is full accrual where revenues and expenses are recognized in the period incurred rather
than when cash is either received or disbursed. The appropriate basis is used throughout the budgeting,
accounting, and reporting processes.
12
In this method, for example, an asset is depreciated as it is "used up," and the expense is recognized in
periodic increments, rather than assuming the asset holds its value until it is actually disposed of.
However, since the focus of budgeting is on the revenue and expense accounts, depreciation and
amortization are not considered budgetary accounts,and are excluded from the budgeting system.
Budgets and Budgetary Accounting
Annual appropriated budgets are adopted for all funds. These funds are budgeted on the modified cash
basis of accounting. The financial statements include budgetary comparisons for those funds.
Budgets are adopted at the fund level that constitutes the legal authority for expenditures. Annual
appropriations for all funds lapse at the fiscal period end.
EXPLANATION OF MAJOR REVENUE SOURCES
General Fund
• Property Tax
Property taxes play an essential role in the finances of the municipal budget. State law limits the City to a
$3.60 levy per $1,000 assessed valuation, deducting from there the levy of$1.50 by the Spokane County
Fire Districts #1 and #8, along with deducting $0.50 for library levies, which leaves the City with the
authority to levy $1.60 for its own purposes. The levy amount must be established by ordinance by
November 30th prior to the levy year.
• Local Retail Sales and Use Tax
The local retail sales and use tax is comprised of two separate .5% options for a total of 1.0%. The
Washington State Department of Revenue disburses 15% of the City sales tax to Spokane County, and
85%to the City.
• Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes, such as the
City's law enforcement contract. This tax is authorized at 1/10 of 1% of retail sales transacted in the
County. Of the total amount collected, the State distributes 10% of the receipts to Spokane County, with
the remainder allocated on a per capita basis to the County and cities within the County.
• Public Safety Sales Tax
Beginning in 2005, an additional .1% voter approved increase in sales tax was devoted to public safety
purposes. This .1%was approved by the voters again in August 2009. Of the total amount collected,the
State distributes 60% of the receipts to Spokane County, with the remainder allocated on a per capita
basis to the cities within the County.
• Gambling Tax
Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to gambling.
Funds remaining after necessary expenditures for such enforcement purposes may be used for any general
government purpose.
Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April, July and
October. The City imposes a tax on the following forms of gambling at the following rates: Bingo (5%
gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less prizes); Card playing (10%
gross).
• Leasehold Excise Tax
Taxes on property owned by state or local governments and leased to private parties(City's share).
13
• Franchise Fees
Cable TV is the only franchise fee levied in the City at a rate of 5%of gross revenues. This is a fee levied
on private utilities for the right to use city streets, alleys,and other public properties.
• State-Shared Revenues
State-shared revenues are received from liquor sales, and motor vehicle excise taxes. These taxes are
collected by the State of Washington and shared with local governments based on population. State-
shared revenues are distributed on either a monthly or quarterly basis, although not all quarterly revenues
are distributed in the same month of the quarter.
• The 2011 population figure used in the 2012 Preliminary Budget is 90,110 as reported by the Office of
Financial Management for Washington State on April 1,2011. This figure is important when determining
distribution of State shared revenues on a per capita basis.
• Liquor Board Profits and Liquor Excise Tax
Since cities are responsible for the policing of liquor establishments located within their limits, but are
precluded from taxing them because of the State liquor monopoly, State law provides that a share of the
State-collected profits and taxes be returned to cities to help defray policing costs.
Liquor Board profits consist of the difference between revenue generated by the Washington State Liquor
Control Board and the board's expenditures, specific revenues collected for a dedicated purpose, and
administrative fees attributable to specific licensees that serve hard alcohol. Revenues are generated from
sales at State liquor stores, taxes collected on wine and beer manufacture and distribution, licensee fees,
alcohol related permit fees, penalties, and forfeitures. Liquor profits are divided among the State,
counties and cities. Cities get a 40% share, with additional amount distributed to border area cities.
These funds are distributed on the last days of March,June, September and December.
• Cities also receive 28% of the liquor excise tax receipts. These funds are distributed on the last days of
January,April,July and October.
• Service Revenues
Fees are charged for services rendered by the City of Spokane Valley. Most of the fees in the General
Fund are construction inspections and permits related to services such as planning,zoning and building.
• Fines and Forfeitures
Fines and penalties are collected as a result of Municipal Court rulings and other miscellaneous rule
infractions. All court fines and penalties are shared with the State, with the City, on average, retaining
less than 50%of the amount collected.
• Recreation Program Fees
The Parks and Recreation Department charges fees for selected recreation programs. These fees offset
direct costs related to providing the program.
• CenterPlace Fees
The Parks and Recreation Department charges fees for use of CenterPlace. Uses include regional
meetings, weddings, receptions and banquets. Rental rooms include classrooms, the great room and
dining rooms.
14
• Investment Interest
The City earns investment interest on sales tax money held by the State of Washington prior to their
distribution of the taxes to the City as well as on City initiated investments.
Street Fund
• Motor Vehicle Fuel Excise Tax(gas tax)
The State of Washington collects a $.3750 per gallon motor vehicle fuel tax at the pump and remits
$.0296 of the tax back to cities based on population. In 2012 the Municipal Research and Services Center
estimates the per capita distribution back to cities will be $21.15 per person. Based upon a City of
Spokane Valley population of 90,110 (per the Washington State Office of Financial Management on
April 1, 2011) we anticipate the City will collect$1,905,800 in 2012. With the exception of.42% of the
collections which must go towards paths and trails activities, all motor vehicle fuel taxes are credited to
the Street Fund.
• Telephone Utility Tax
The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with collections
beginning in 2009. Companies providing this service pay the tax to the City monthly. Telephone tax has
been estimated at$3 million for 2011.
Paths&Trails Fund
Cities are required to spend .42% of the motor vehicle fuel tax receipts on paths and trails. Because the
amount collected in any given year is relatively small it is typical to accumulate State distributions for several
years until adequate dollars are available for a project.
Hotel/Motel Tax Fund
The City imposes a 2%tax under RCW 67.28.180 on all charges made for the furnishing of lodging at hotels,
motels, and similar establishments (including bed and breakfasts and RV parks) for a continuous period of
less than one month. The tax is taken as a credit against the 6.5 percent state sales tax, so that the total tax
that a patron pays in retail sales tax and hotel/motel tax combined is equal to the retail sales tax in the
jurisdiction. The revenues generated by this tax may be used solely for paying for tourism promotion and for
the acquisition and/or operation of tourism-related facilities.
Debt Service Fund—LTGO 03:
The City issued$9,430,000 in limited tax general obligation bonds(LTGO)in 2003. Of this total:
• $7,000,000 of the proceeds were used to finance the construction of CenterPlace at Mirabeau Point.
These bonds will be paid off in annual installments over the 30-year period ending December 1, 2033.
Annual debt service payments on these bonds are provided by the Spokane Public Facilities District.
• $2,430,000 of the proceeds were used to finance Road and Street Improvements near CenterPlace. These
bonds will be paid off in annual installments over the 20-year period ending December 1, 2023. Annual
debt service payments on these bonds are provided by equal distributions from the 1St and 2nd quarter
percent real estate excise tax.
Capital Projects Fund
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on each sale of
real property at the rate of one-quarter of one percent of the selling price. The revenue generated is used for
financing capital projects as specified in the capital facilities plan under the Growth Management Act.
15
Special Capital Projects Fund
Under Washington State Law,RCW 82.46.010,the City is allowed to impose an additional excise tax on each
sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is
used for financing public works capital projects as specified in the capital facilities plan under the Growth
Management Act.
Stormwater Management Fund:
A stormwater fee is imposed upon every developed parcel within the City that is an annual charge of$21 for
each single family unit and $21 per 3,160 square feet of impervious surface for all other properties. These
charges are uniform for the same class of customers and service facilities. These fees are estimated to
generate$1,750,000 in 2012.
Aquifer Protection Area Fund:
These are voter approved fees to assist the City in protecting the aquifer. The City expects to receive
$500,000 in 2012.
INTERFUND TRANSFERS
Many funds receive a portion of their revenues from other funds in the form of an interfund transfer. These
transfers typically represent payments for service or a concentration of revenues for a specific project or
purpose. The following funds receive transfers from other funds.
Out:
001 101 I 105 I 301 I 302 I 402 Total In
001 0 39,600 30,000 0 0 15,000 84,600
123 397,000 0 0 0 0 0 397,000
204 0 0 0 92,652 92,651 0 185,303
In: 303 89,000 0 0 363,627 1,448,059 0 1,900,686
309 100,000 0 0 0 0 0 100,000
311 0 0 0 0 0 0 0
501 0 100,000 0 0 0 0 100,000
502 319,000 0 0 0 0 0 319,000
3,086,589 Total in
Total Out 905,000 139,600 30,000 456,279 1,540,710 15,000 3,086,589 Total out
0
#001 General Fund is budgeted to transfer out$905,000:
• $397,000 to the #123 Civic Facilities Replacement Fund for future renovations or the future replacement
of CenterPlace and the police precinct building.
• $89,000 towards#303 Street Capital Projects Fund.
• $100,000 towards#309 Park Capital Projects Fund.
• $319,000 towards the #502 Risk Management Fund for the 2012 property and liability insurance
premium.
#101 Street Fund is budgeted to transfer out$139,600:
• $39,600 to the#001 General Fund to cover administrative costs.
• $100,000 to the#501 Equipment Rental and Replacement Fund for the future replacement of snow plows.
16
#105 Hotel/Motel Tax Fund is budgeted to transfer out$30,000 to the#001 General Fund for the purpose of
financing advertising at CenterPlace.
#301 Capital Projects Fund is budget to transfer out$456,279:
• $92,652 to the#204 Debt Service Fund to pay a portion of the annual payment on the 2003 LTGO bonds.
• $363,627 towards grant matches in the#303 Street Capital Projects Fund.
#302 Special Capital Projects Fund is budgeted to transfer out$1.540,710:
• $92,651 to the#204 Debt Service Fund to pay a portion of the annual payment on the 2003 LTGO bonds.
• $1,448,059 towards grant matches in the#303 Street Capital Projects Fund.
#402 Stormwater Fund is budgeted to transfer out$15,000 to the #001 General Fund to cover administrative
costs.
SIGNIFICANT ASSUMPTIONS IN THE 2012 BUDGET
Budget Summary for All Funds
• The 2012 budget presumes service levels that are consistent with those provided in 2011 with neither
significant enhancements nor reductions in any area of operations.
• Total appropriations for all City Funds of$57.0 million including$11.3 million in capital expenditures.
• Budgets will be adopted across 21 separate funds.
• The budget will include a new Aquifer Protection Area Fund.
• The full-time equivalent(FTE)employee count will remain unchanged from 2011 at 87.25 employees.
• 2012 operating expenditures have been held at or below 1%over 2011.
• Positions and salary ranges are based on the City's compensation and classification plan.
• Employee benefit amounts are based on employee benefit plans.
• Contract costs for public safety,park maintenance,aquatics and street maintenance are based on estimates
by City staff.
• State required retirements costs(PERS)are included in the budget and additionally the City has set aside
$50,000 to offset future State required increases.
• The Street Fund budget includes an additional$500,000 for street preservation plus an additional
$100,000 to be set aside for future replacements of snow plows.
2012 General Fund Revenues
• Total recurring 2012 revenues are estimated at$34,908,800 as compared to$34,827,125 in 2011.
• The two largest sources of revenue continue to be Sales Tax and Property Tax which are collectively
estimated to account for 77%of 2012 General Fund revenues.
• Sales Tax is estimated at$16.2 million which is identical to 2011.
• The Property Tax levy will not include the 1%increase authorized by the voters in November 2001
through their approval of Initiative#747 and the subsequent action by the State Legislature in November
2007.
o The 2012 levy is estimated at$10,808,900.
o The levy assumes we start with the 2011 levy of$10,732,863 and add taxes related to new
construction of$76,083.
o Based upon a tax levy of$10,808,900 on assessed values of$7,108,291,375(the most recent figure
provided by the Spokane County Assessor's Office)the 2012 levy rate would be$1.5206 per$1,000
of assessed value.
• Franchise fees and business registrations are primarily based on projected receipts in 2011.
17
• Liquor excise taxes and Liquor Board profits are based upon per capita distribution figures reported by
the Municipal Research and Services Center. Initiative#1183 that will come before the voters of
Washington State on November 8, 2011 seeks to privatize the distribution and sale of liquor in
Washington. It is believed the initiative will have no impact on liquor excise taxes and based upon a
fiscal impact statement prepared by the Washington Office of Financial Management it appears 2012
Liquor Board profits will not be impacted either.
• Fines and forfeitures are estimated by Spokane Valley and based on historical collections.
• Building permit and land use fees are estimated by Spokane Valley and based on historic collections.
2012 General Fund Expenditures
• The total recurring 2012 expenditure budget is$34,660,900 as compared to$34,825,086 in 2011. This
reflects a decrease of$164,186. If expenditures had increased by 1%they would have grown by
$348,251 and this coupled with the actual decrease of$164,186 means the budget is$512,437 less than
our goal of no more than a 1%increase.
• The 2012 budget presumes service levels that are consistent with those provided in 2011 with neither
significant enhancements nor reductions in any area of operations.
• 2012 Nonrecurring expenditures are$189,000 as compared to$2.8 million in 2011.
o Included in 2012 are:
• A$346,600 Contingency/Emergency appropriation that is approximately equal to 1%of recurring
expenditures. This money would only be expended with prior approval of the Council.
• An$89,000 transfer to Fund#303—Street Capital Projects Fund.
• A$100,000 transfer to Fund#309—Parks Capital Projects Fund.
o Included in 2011 were:
• $1.5 million in transfers for the full paveback program.
• $1.084 million in transfers for street preservation.
• $146,000 for building permit software.
Other Funds
• Motor vehicle fuel tax(MVFT)revenue that is collected by the State and remitted to the City is estimated
to be$1,905,800 according to per capita estimates provided by the Municipal Research and Services
Center. Of this amount, $1,897,800 will be credited to the Street O&M Fund and .42%or$8,000 to the
Paths and Trails Fund.
• Telephone taxes that are remitted to the City and support Street Fund operations and maintenance are
anticipated at$3,000,000.
• Real estate excise tax(REET)revenue is computed by the City and is primarily used to match grant
funded street projects as well as pay a portion of the annual payment on the 2003 general obligation
bonds. In 2012 we estimate these revenues to be $950,000.
• Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of visitors and
tourism. In 2012 we estimate these revenues to be$430,000.
• The Stomwater Management Fee is based on an equivalent residential unit(ERU)that is equal to 3,160
square feet of impervious surface that is billed at a rate of$21 per single family residence and $21 per
ERU for commercial properties(an ERU for a commercial property is computed as total square feet of
impervious surface divided by 3,160).
18
CITY OF SPOKANE VALLEY,WA
2012 Budget Summary
Estimated Estimated
Beginning Ending
Fund Total Fund
Fund Number and Title Balance Revenues Sources Appropriations Balance
001 General Fund $ 26,633,061 $ 34,908,800 $ 61,541,861 $ 35,196,500 $ 26,345,361
101 Street Fund 1,834,574 4,902,800 6,737,374 5,431,263 1,306,111
103 Paths&Trails Fund 36,186 8,000 44,186 - 44,186
105 Hotel/Motel Fund 253,356 430,700 684,056 430,700 253,356
120 CenterPlace Operating Reserve Fund 353,231 700 353,931 - 353,931
121 Service Level Stabilization Fund 5,477,795 10,000 5,487,795 - 5,487,795
122 Winter Weather Reserve Fund 506,168 700 506,868 - 506,868
123 City Facilities Repair&Replacement 2,027,259 399,000 2,426,259 - 2,426,259
204 Debt Service LTGO 03 - 617,623 617,623 617,623 -
301 Capital Projects Fund 194,277 475,400 669,677 456,279 213,398
302 Special Capital Projects 1,547,015 477,000 2,024,015 1,540,710 483,305
303 Street Capital Projects 73,456 9,655,804 9,729,260 9,566,804 162,456
304 Mirabeau Projects Fund 44,302 - 44,302 - 44,302
307 Capital Grants Fund - - - - -
309 Parks Capital Projects Fund 123,329 100,000 223,329 170,000 53,329
310 Civic Facilities Capital Projects Fund 2,939,745 6,000 2,945,745 - 2,945,745
311 Street Capital Improvement Fund 2011+ 1,084,681 2,200 1,086,881 1,086,881 -
402 Stormwater Management 1,236,400 1,908,667 3,145,067 2,153,441 991,626
403 Aquifer Protection Area 500,000 502,500 1,002,500 - 1,002,500
501 Equipment Rental&Replacement Fund 706,379 100,000 806,379 - 806,379
502 Risk Management Fund 20,420 319,000 339,420 319,000 20,420
Total of all Funds $ 45,591,634 $ 54,824,894 $ 100,416,528 $ 56,969,201 $ 43,447,327
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
#001 -GENERAL FUND
'RECURRING ACTIVITY '
Revenues
Property Tax 10,741,306 10,875,000 0 10,875,000 10,808,900
Sales Tax 16,055,143 16,200,000 0 16,200,000 16,200,000
Gambling Tax 665,276 425,000 175,000 600,000 640,000
Franchise Fees/Business Registration 1,266,776 1,111,000 150,000 1,261,000 1,266,000
Service Revenues 1,472,098 1,600,000 0 1,600,000 1,300,000
State Shared Revenues 2,042,834 1,665,625 30,000 1,695,625 1,834,300
Fines and Forfeitures 1,828,410 1,800,000 0 1,800,000 1,900,000
Recreation Program Fees 630,945 555,500 0 555,500 570,000
Miscellaneous&Investment Interest 255,006 200,000 0 200,000 305,000
Transfer-in -#101 (street admin) 34,300 25,000 0 25,000 39,600
Transfer-in -#105(h/m tax-CP advertising) 39,675 0 0 0 30,000
Transfer-in -#402(storm admin) 13,386 15,000 0 15,000 15,000
Total Recurring Revenues 35,045,155 34,472,125 355,000 34,827,125 34,908,800
Expenditures
Legislative Branch 316,543 324,298 0 324,298 386,249
Executive and Legislative Support 1,266,411 1,055,906 0 1,055,906 1,066,465
Public Safety 21,071,640 22,179,880 0 22,179,880 22,000,000
Deputy City Manager 444,784 559,940 0 559,940 658,884
Finance 952,004 1,014,342 0 1,014,342 1,047,107
Human Resources 194,442 236,646 0 236,646 230,231
Public Works 703,956 892,617 0 892,617 901,519
Community Development-Administration 311,601 321,049 0 321,049 323,743
Community Development-Engineering 601,469 669,570 0 669,570 680,796
Community Development-Planning 863,685 1,023,373 0 1,023,373 994,245
Community Development-Building 1,169,936 1,215,303 0 1,215,303 1,260,454
Library 1,012 0 0 0 0
Parks&Rec-Admin.&Maint, 897,258 948,970 0 948,970 1,059,828
Parks&Rec-Recreation 188,623 246,628 0 246,628 229,811
Parks&Rec-Aquatics 420,734 429,250 0 429,250 442,250
Parks&Rec-Senior Center 73,543 89,653 0 89,653 92,961
Parks&Rec-CenterPlace 1,099,702 1,098,911 0 1,098,911 1,126,357
General Government 1,214,659 2,199,750 0 2,199,750 1,841,000
Transfers out-#502(insurance premium) 318,000 319,000 0 319,000 319,000
Total Recurring Expenditures 32,110,002 34,825,086 0 34,825,086 34,660,900
Recurring Revenues Over(Under)
Recurring Expenditures 2,935,153 (352,961) 355,000 2,039 247,900
'NONRECURRING ACTIVITY
Revenues
Transfer-in-#310($1.5mm to#303 for full
paveback&.5mm to#311 for street capital) 929,048 2,000,000 0 2,000,000 0
Expenditures
Contingency/Emergency(1%of recur exp) 0 0 0 0 346,600
Transfers out-#303(full paveback) 929,048 1,500,000 0 1,500,000 89,000
Transfers out-#309(park grant match) 100,000 100,000 0 100,000 100,000
Transfers out-#311 (street capital improvement) 0 500,000 0 500,000 0
Transfers out-#311 (40%>$26mm=$584,681) 0 0 584,681 584,681 0
Building permit software purchase 0 0 146,000 146,000 0
Total Nonrecurring Expenditures 1,029,048 2,100,000 730,681 2,830,681 535,600
Nonrecurring Revenues Over(Under)
Nonrecurring Expenditures (100,000) (100,000) (730,681) (830,681) (535,600)
EXCESS(DEFICIT)OF TOTAL REVENUES
OVER(UNDER)TOTAL EXPENDITURES 2,835,153 (452,961) (375,681) (828,642) (287,700)
BEGINNING FUND BALANCE 24,626,550 27,461,703 27,461,703 26,633,061
ENDING FUND BALANCE 27,461,703 27,008,742 26,633,061 26,345,361
20
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
(SPECIAL REVENUE FUNDS
#101 -STREET FUND
(RECURRING ACTIVITY
Revenues
Motor Vehicle Fuel(Gas)Tax 1,928,003 1,875,000 0 1,875,000 1,897,800
Investment Interest 6,538 12,000 0 12,000 5,000
Insurance Premiums&Recoveries 14,024 0 0 0 0
Utility Tax 2,986,138 3,000,000 0 3,000,000 3,000,000
Miscellaneous Revenue 15,034 0 0 0 0
Total Recurring Revenues 4,949,737 4,887,000 0 4,887,000 4,902,800
Expenditures
Wages/Benefits/Payroll Taxes 319,070 433,931 0 433,931 522,142
Supplies 65,712 72,200 0 72,200 72,200
Services&Charges 2,550,065 3,357,296 0 3,357,296 3,310,321
Intergovernmental Payments 739,172 947,000 0 947,000 847,000
Interfund Transfers-out-#001 0 25,000 0 25,000 39,600
Interfund Transfers-out-#103(MVFT) 0 8,300 0 8,300 0
Interfund Transfers-out-#501 (plow replace.) 0 0 0 0 100,000
Interfund Transfers 73,975 44,600 0 44,600 0
Streets Misc.projects 130,206 0 0 0 0
Total Recurring Expenditures 3,878,201 4,888,327 0 4,888,327 4,891,263
Recurring Revenues Over(Under)
Recurring Expenditures 1,071,536 (1,327) 0 (1,327) 11,537
NONRECURRING ACTIVITY
Revenues
Grants 129,194 0 531,800 531,800 0
Interfund Transfers in-#401 0 0 159,800 159,800 0
Miscellaneous 0 0 6,400 6,400 0
Grants 129,194 0 698,000 698,000 0
Expenditures
Bridge/Street Maintenance 0 450,000 0 450,000 0
Street Preservation 0 0 0 0 500,000
Interfund Transfers-out-#402(shop facility) 0 0 375,000 375,000 0
Grant financed capital 0 0 868,300 868,300 0
Capital Outlay 35,092 45,000 0 45,000 40,000
Snow Plow purchase(budgeted in 2010 delivered in 2011) 0 200,000 200,000 0
Total Recurring Expenditures 35,092 495,000 1,443,300 1,938,300 540,000
Nonrecurring Revenues Over(Under)
Nonrecurring Expenditures 94,102 (495,000) (745,300) (1,240,300) (540,000)
EXCESS(DEFICIT)OF TOTAL REVENUES
OVER(UNDER)TOTAL EXPENDITURES 1,165,638 (496,327) (745,300) (1,241,627) (528,463)
BEGINNING FUND BALANCE 1,910,563 3,076,201 3,076,201 1,834,574
ENDING FUND BALANCE 3,076,201 2,579,874 1,834,574 1,306,111
21
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
(SPECIAL REVENUE FUNDS-continued< I
#102-Arterial Street Fund
Revenues
Motor VehicleFuel(Gas)Tax 0 0 0 0 0
Investment Interest 0 0 0 0 0
Interfund Transfer-in 7,917 0 0 0 0
Total revenues 7,917 0 0 0 0
Expenditures
Interfund Transfers 0 0 58,019 58,019 0
Total expenditures 0 0 58,019 58,019 0
Revenues over(under)expenditures 7,917 0 (58,019) 0
Beginning fund balance 50,102 58,019 58,019 0
Ending fund balance 58,019 58,019 0 0
#103-PATHS&TRAILS
Revenues
Motor Vehicle Fuel(Gas)Tax 0 0 0 0 8,000
Interfund Transfer-in#101 (MVFT) 8,132 8,000 0 8,000 0
Investment Interest 78 0 0 0 0
Total revenues 8,210 8,000 0 8,000 8,000
Expenditures
IF Transfer for Trails/Paths Cap Prj 0 0 0 0 0
Miscellaneous 690 0 0 0 0
Capital Outlay 0 20,000 0 20,000 0
Total expenditures 690 20,000 0 20,000 0
Revenues over(under)expenditures 7,520 (12,000) (12,000) 8,000
Beginning fund balance 40,666 48,186 48,186 36,186
Ending fund balance 48,186 36,186 36,186 44,186
#105-HOTEL/MOTEL TAX FUND
Revenues
Hotel/Motel Tax 448,545 480,000 0 480,000 430,000
Investment Interest 1,017 1,000 0 1,000 700
Subtotal revenues 449,562 481,000 0 481,000 430,700
Expenditures
Interfund Transfers-#001 37,500 0 0 0 30,000
Tourism Promotion 362,302 500,000 0 500,000 400,700
Subtotal expenditures 399,802 500,000 0 500,000 430,700
Revenues over(under)expenditures 49,760 (19,000) (19,000) 0
Beginning fund balance 222,596 272,356 272,356 253,356
Ending fund balance 272,356 253,356 253,356 253,356
22
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
SPECIAL REVENUE FUNDS-continued
#120-CENTER PLACE OPERATING RESERVE FUND
Revenues
Investment Interest 1,047 3,000 0 3,000 700
Interfund Transfer 0 0 0 0 0
Total revenues 1,047 3,000 0 3,000 700
Expenditures
Operations 0 0 0 0 0
Total expenditures 0 0 0 0 0
Revenues over(under)expenditures 1,047 3,000 3,000 700
Beginning fund balance 349,184 350,231 350,231 353,231
Ending fund balance 350,231 353,231 353,231 353,931
#121 -SERVICE LEVEL STABILIZATION RESERVE FUND
Revenues
Investment Interest 16,794 54,000 0 54,000 10,000
Interfund Transfer 0 0 0 0 0
Total revenues 16,794 54,000 0 54,000 10,000
Expenditures
Operations 0 0 0 0 0
Total expenditures 0 0 0 0 0
Revenues over(under)expenditures 16,794 54,000 54,000 10,000
Beginning fund balance 5,407,001 5,423,795 5,423,795 5,477,795
Ending fund balance 5,423,795 5,477,795 5,477,795 5,487,795
#122-WINTER WEATHER RESERVE FUND
Revenues
Investment Interest 1,131 5,000 0 5,000 700
Interfund Transfer 0 0 0 0 0
Subtotal revenues 1,131 5,000 0 5,000 700
Expenditures
Reserve for Winter Weather 0 0 0 0 0
Total expenditures 0 0 0 0 0
Revenues over(under)expenditures 1,131 5,000 5,000 700
Beginning fund balance 500,037 501,168 501,168 506,168
Ending fund balance 501,168 506,168 506,168 506,868
#123-CIVIC FACILITIES REPLACEMENT FUND
Revenues
Investment Interest 3,211 12,000 0 12,000 2,000
Interfund Transfer-#001 397,000 407,000 0 407,000 397,000
Total revenues 400,211 419,000 0 419,000 399,000
Expenditures
Capital Outlay 0 0 0 0 0
Total expenditures 0 0 0 0 0
Revenues over(under)expenditures 400,211 419,000 419,000 399,000
Beginning fund balance 1,208,048 1,608,259 1,608,259 2,027,259
Ending fund balance 1,608,259 2,027,259 2,027,259 2,426,259
23
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
DEBT SERVICE FUNDS
#204-DEBT SERVICE FUND
Revenues
Spokane Public Facilities District 421,520 460,000 0 460,000 432,320
Interfund Transfer-in-#301 91,978 110,000 0 110,000 92,652
Interfund Transfer-in-#302 91,979 115,000 0 115,000 92,651
Total revenues 605,477 685,000 0 685,000 617,623
Expenditures
Debt Service Payments-CenterPlace 421,522 460,000 0 460,000 432,320
Debt Service Payments-Roads 184,051 225,000 0 225,000 185,303
Total expenditures 605,573 685,000 0 685,000 617,623
Revenues over(under)expenditures (96) 0 0 0
Beginning fund balance 96 (0) (0) (0)
Ending fund balance (0) (0) (0) (0)
49
_______
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
CAPITAL PROJECTS FUNDS
#301 -CAPITAL PROJECTS FUND
Revenues
REET 1 -Taxes 487,110 400,000 0 400,000 475,000
Investment Interest 3,661 15,000 0 15,000 400
Interfund Transfer-in-#303 135,000 0 0 0 0
Total revenues 625,771 415,000 0 415,000 475,400
Expenditures
Intergovernmental Services 0 0 0 0 0
Interfund Transfer-out-#204 0 112,500 0 112,500 92,652
Interfund Transfer-out-#303 0 901,098 0 901,098 363,627
Interfund Transfers 991,543 0 0 0 0
Total expenditures 991,543 1,013,598 0 1,013,598 456,279
Revenues over(under)expenditures (365,772) (598,598) (598,598) 19,121
Beginning fund balance 1,158,647 792,875 792,875 194,277
Ending fund balance 792,875 194,277 194,277 213,398
#302 SPECIAL CAPITAL PROJECTS FUND
Revenues
REET 2-Taxes 475,194 400,000 0 400,000 475,000
Investment Interest 4,584 15,000 0 15,000 2,000
Interfund Transfer-in 7,841 0 0 0 0
Total revenues 487,619 415,000 0 415,000 477,000
Expenditures
Interfund Transfer-out-#101 0 0 0 0 0
Interfund Transfer-out-#204 0 112,500 0 112,500 92,651
Interfund Transfer-out-#303 0 897,393 0 897,393 1,448,059
Interfund Transfer-out-#307 0 11,176 30,000 41,176 0
Interfund Transfer-out-#308 0 0 150,000 150,000 0
Interfund Transfers 594,536 0 0 0 0
Total expenditures 594,536 1,021,069 180,000 1,201,069 1,540,710
Revenues over(under)expenditures (106,917) (606,069) (786,069) (1,063,710)
Beginning fund balance 2,440,001 2,333,084 2,333,084 1,547,015
Ending fund balance 2,333,084 1,727,015 1,547,015 483,305
25
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
'CAPITAL PROJECTS FUNDS-continued
#303 STREET CAPITAL PROJECTS FUND
Revenues
Grant Proceeds 2,264,783 5,038,819 0 5,038,819 7,755,118
Developer Contribution 70,860 0 0 0 0
Miscellaneous 1,350 0 0 0 0
Interfund Transfer-in-#001 0 1,500,000 0 1,500,000 89,000
Interfund Transfer-in-#301 0 901,095 0 901,095 363,627
Interfund Transfer-in-#302 0 897,393 0 897,393 1,448,059
Interfund Transfer-in-#401 0 100,000 0 100,000 0
Interfund Transfer-in 1,317,918 0 0 0 0
Total revenues 3,654,911 8,437,307 0 8,437,307 9,655,804
Expenditures
005 Pines/Mansfield,Wilbur Rd.to Pines 110,178 450,000 0 450,000 463,312
060 Argonne Rd Corridor Upgrade SRTC 06-31 22,587 581,886 0 581,886 802,792
061 Pines(SR27)ITS Imporvement SRTC 06-26 3,721 1,843,221 0 1,843,221 1,766,201
063 Broadway Avenue Safety Project Pines-Park 74,127 834,000 0 834,000 0
065 Sprague/Sullivan PCC Intersection 957,843 0 0 0 0
066 Broadway Ave.Rehabilitation Proj#2 949 0 0 0 0
069 Park Road-#2(PE Only)-Broadway to Indiana 87,146 0 0 0 0
100 16th&Bettman Stormwater Drainage 0 0 0 0 0
102 Sprague/Evergreen PCCP Intersection 104 0 0 0 0
103 Sprague/Pines PCCP Intersection 7,182 0 0 0 0
104 Sprague/McDonald PCCP Intersection 1,312 0 0 0 0
110 Sprague Resurface-E'green to University 55,313 0 0 0 0
112 Indiana Ave.Extension-3600 189,479 200,000 0 200,000 0
113 Indiana/Sullivan Intersection PCC 54,060 1,171,200 0 1,171,200 0
114 Broadway/Sullivan PCC Intersection 723,739 0 0 0 0
115 Sprague Ave Resurfacing-Evergreen to Sullivan 2,946 0 0 0 1,582,000
127 2009 ADA Improvements 96,449 0 0 0 0
139 Park Rd RR Crosing Safety Improvements 8,938 0 0 0 0
STEP Projects(106,107,109,128,129,130,131) 1,213,840 0 0 0 0
WSDOT Urban Ramp Projects 45,000 0 0 0 0
Contingency 0 500,000 0 500,000 1,500,000
Misc.Road Projects 0 1,935,000 0 1,935,000 0
123 Mission Ave-Flora to Barker 0 488,000 0 488,000 300,000
141 Sullivan&Euclid PCC 0 163,000 0 163,000 26,289
142 Broadway @ Argonne/Mullan 0 271,000 0 271,000 138,150
145 Spokane Valley-Millwood Trail 0 0 0 0 447,000
146 24th Ave Sidewalk-Adams to Sullivan 0 0 0 0 278,520
148 Greenacres Trail-Design 0 0 0 0 60,000
149 In-House Design-Sidewalk Infill 0 0 0 0 398,250
154 Sidewalk&Tansit Stop Accessibility 0 0 0 0 182,290
155 Sullivan Rd W Bridge Replacement 0 0 0 0 600,000
Mansfield Ave.Connection 0 0 0 0 738,000
University Rd/1-90 Overpass Study 0 0 0 0 284,000
Total expenditures 3,654,911 8,437,307 0 8,437,307 9,566,804
Revenues over(under)expenditures 0 0 0 89,000
Beginning fund balance 73,456 73,456 73,456 73,456
Ending fund balance 73,456 73,456 73,456 162,456
26
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
CAPITAL PROJECTS FUNDS-continued
#304-MIRABEAU PROJECTS FUND
Revenues
Other Miscellaneous Revenue 0 0 0 0 0
Investment Interest 0 0 0 0 0
Total revenues 0 0 0 0 0
Expenditures
Capital Outlays 0 0 0 0 0
Transfers 0 0 0 0 0
Total expenditures 0 0 0 0 0
Revenues over(under)expenditures 0 0 0 0
Beginning fund balance 44,302 44,302 44,302 44,302
Ending fund balance 44,302 44,302 44,302 44,302
#307-CAPITAL GRANTS FUND
Revenues
Grant Proceeds 1,685,541 0 120,000 120,000 0
Miscellaneous 1,000 55,000 0 55,000 0
Interfund Transfer-in-#302 0 0 30,000 30,000 0
Interfund Transfer-in 311,226 0 0 0 0
Total revenues 1,997,767 55,000 150,000 205,000 0
Expenditures
019 Broadway Ave.Rehab-Bates to Sullivan 4,986 0 0 0 0
039 Argonne Road Overlay-Indiana to Montgomery 2,931 0 0 0 0
054 44th Ave Pathway:Woodruff Rd.to Sands Rd. 360,234 5,000 0 5,000 0
062 Appleway/Sprague/Dishman ITS 190-Dishman-01 2,880 50,000 0 50,000 0
088 Broadway-Moore to Flora 1,626,735 0 150,000 150,000 0
Miscellaneous 0 0 129 129 0
Total expenditures 1,997,767 55,000 150,129 205,129 0
Revenues over(under)expenditures 0 0 (129) 0
Beginning fund balance 129 129 129 0
Ending fund balance 129 129 0 0
27
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
!CAPITAL PROJECTS FUNDS-continued
#308-BARKER BRIDGE FUND
Revenues
Grant Proceeds 494,897 0 0 0 0
Developer Contribution 83,676 0 0 0 0
Interfund Transfer-in-#302 669,779 0 150,000 150,000 0
Total revenues 1,248,352 0 150,000 150,000 0
Expenditures
Bridge Reconstruction 1,248,352 0 150,000 150,000 0
Total expenditures 1,248,352 0 150,000 150,000 0
Revenues over(under)expenditures 0 0 0 0
Beginning fund balance 0 0 0 0
Ending fund balance 0 0 0 0
#309-PARKS CAPITAL PROJECTS FUND
Revenues
Grant Proceeds 0 500,000 0 500,000 0
Interfund Transfer-in-#001 0 100,000 0 100,000 100,000
Interfund Transfers 209,031 0 0 0 0
Investment Interest 2,612 13,000 0 13,000 0
Total revenues 211,643 613,000 0 613,000 100,000
Expenditures
Terrace View Park Shelter 23,489 80,000 0 80,000 0
Terrace View Park Play Equipment 0 0 0 0 120,000
Contingency 0 320,000 (220,000) 100,000 50,000
Greenacres Park 55,106 1,559,036 0 1,559,036 0
Valley Mission Park 39,132 0 0 0 0
Discovery(Universal)Park 191,305 0 0 0 0
Total expenditures 309,031 1,959,036 (220,000) 1,739,036 170,000
Revenues over(under)expenditures (97,388) (1,346,036) (1,126,036) (70,000)
Beginning fund balance 1,346,752 1,249,365 1,249,365 123,329
Ending fund balance 1,249,365 (96,671) 123,329 53,329
28
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
'CAPITAL PROJECTS FUNDS-continued
#310-CIVIC FACILITIES CAPITAL PROJECTS FUND
Revenues
Interfund Transfers 0 0 0 0 0
Investment Interest 18,060 40,000 0 40,000 6,000
Total revenues 18,060 40,000 0 40,000 6,000
Expenditures
Interfund Transfers 929,048 0 0 0 0
Interfund Transfers-out-#001 0 2,000,000 0 2,000,000 0
Facilities 17,866 0 0 0 0
Total expenditures 946,914 2,000,000 0 2,000,000 0
Revenues over(under)expenditures (928,855) (1,960,000) (1,960,000) 6,000
Beginning fund balance 5,828,600 4,899,745 4,899,745 2,939,745
Ending fund balance 4,899,745 2,939,745 2,939,745 2,945,745
#311 -STREET CAPITAL IMPROVEMENTS 2011+
Revenues
Interfund Transfers-in-#001 0 500,000 0 500,000 0
Interfund Transfers in-#001 (40%>$26mm=$584,681) 0 584,681 584,681 0
Investment Interest 0 0 0 0 2,200
Total revenues 0 500,000 584,681 1,084,681 2,200
Expenditures
Facilities 0 500,000 (500,000) 0 1,086,881
Total expenditures 0 500,000 (500,000) 0 1,086,881
Revenues over(under)expenditures 0 0 1,084,681 (1,084,681)
Beginning fund balance 0 0 0 1,084,681
Ending fund balance 0 0 1,084,681 0
29
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
'ENTERPRISE FUNDS
#402-STORMWATER FUND
'RECURRING ACTIVITY
Revenues
Stormwater Management Fees 1,742,244 1,710,000 0 1,710,000 1,750,000
Investment Interest 7,360 0 0 0 5,000
Miscellaneous 6,324 22,000 0 22,000 0
Total Recurring Revenues 1,755,928 1,732,000 0 1,732,000 1,755,000
Expenditures
Wages/Benefits/Payroll Taxes 337,055 418,000 0 418,000 438,614
Supplies 12,287 43,100 0 43,100 32,540
Services&Charges 885,283 1,221,905 0 1,221,905 1,244,287
Intergovernmental Payments 22,135 46,640 0 46,640 23,000
Depreciation 50,582 0 0 0 0
Interfund Transfers-out-#001 0 0 0 0 15,000
Total Recurring Expenditures 1,307,343 1,729,645 0 1,729,645 1,753,441
Recurring Revenues Over(Under)
Recurring Expenditures 448,586 2,355 0 2,355 1,559
'NONRECURRING ACTIVITY '
Revenues
Grant Proceeds 19,754 0 0 0 153,667
Interfund Transfers-in-#101 (shop facility) 0 0 375,000 375,000 0
Total Nonrecurring Revenues 19,754 0 375,000 375,000 153,667
Expenditures
Interfund Transfers-out 90,170 100,000 0 100,000 0
Contracted maintenance 0 120,000 0 120,000 0
Div.055 NPDES-Phase II program dev. 21,670 0 0 0 0
Capital-various projects 334,887 300,000 0 300,000 400,000
Shop Facility 0 0 750,000 750,000 0
Interfund Transfers out-#101 0 0 159,800 159,800 0
Total Nonrecurring Expenditures 446,727 520,000 909,800 1,429,800 400,000
Nonrecurring Revenues Over(Under)
Nonrecurring Expenditures (426,973) (520,000) (534,800) (1,054,800) (246,333)
EXCESS(DEFICIT)OF TOTAL REVENUES
OVER(UNDER)TOTAL EXPENDITURES 21,612 (517,645) (534,800) (1,052,445) (244,774)
BEGINNING FUND BALANCE 2,267,232 2,288,845 2,288,845 1,236,400
ENDING FUND BALANCE 2,288,845 1,771,200 1,236,400 991,626
1
30
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
IENTERPRISE;FUNDS-continued
#403-AQUIFER PROTECTION AREA
Revenues
Spokane County 0 0 500,000 500,000 500,000
Investment Interest 0 0 0 0 2,500
Total revenues 0 0 500,000 500,000 502,500
Expenditures
Facilities 0 0 0 0 0
Total expenditures 0 0 0 0 0
Revenues over(under)expenditures 0 0 500,000 502,500
Beginning fund balance 0 0 0 500,000
Ending fund balance 0 0 500,000 1,002,500
31
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
(INTERNAL SERVICE FUNDS
#501 -ER&R FUND
Revenues
Interfund Transfer-in-#001 0 0 0 0 0
Interfund Transfer-in-#101 (plow replace.) 0 0 0 0 100,000
Investment Interest 301 9,000 0 9,000 0
Total revenues 301 9,000 0 9,000 100,000
Expenditures
Computer replacement lease 0 0 0 0 0
Software/Hardware replacement 0 0 0 0 0
Vehicle Replacement 0 0 0 0 0
Capital Outlay 0 209,000 0 209,000 0
Total expenditures 0 209,000 0 209,000 0
Revenues over(under)expenditures 301 (200,000) (200,000) 100,000
Beginning fund balance 906,078 906,379 906,379 706,379
Ending fund balance 906,379 706,379 706,379 806,379
#502-RISK MANAGEMENT FUND
Revenues
Investment Interest 50 0 0 0 0
Interfund Transfer-#001 318,000 319,000 0 319,000 319,000
Total revenues 318,050 319,000 0 319,000 319,000
Expenditures
Services&Charges 309,724 319,000 0 319,000 319,000
Total expenditures 309,724 319,000 0 319,000 319,000
Revenues over(under)expenditures 8,326 0 0 0
Beginning fund balance 12,094 20,420 20,420 20,420
Ending fund balance 20,420 20,420 20,420 20,420
32
CITY OF SPOKANE VALLEY,WA 10/17/2011
2012 Budget
2011 2012
2010 As As Proposed
Actuals Adopted Amendment Amended Budget
Total of Revenues for all Funds 52,881,639 55,549,432 2,812,681 58,362,113 54,824,894
Total of Expenditures for all Funds 49,865,255 61,277,068 2,901,929 64,178,997 56,969,201
Total Capital expenditures(included in
total expenditures) 11,525,343 1,544,429 13,069,772 11,263,685
33
City of Spokane Valley
2012 Budget
Revenues by Type
General Fund
Property Tax 10,808,900
Sales Tax 16,200,000
Gambling Tax 640,000
Franchise Fees/Business Registration 1,266,000
State Shared Revenues 1,834,300
Service Revenues 1,300,000
Fines and Forfeitures 1,900,000
Recreation Program Fees 570,000
Miscellaneous, Investment Int. ,Transfers 389,600
Total General Fund 34,908,800
Other Funds
101 Street Fund 4,902,800
103 Paths &Trails Fund 8,000
105 Hotel/Motel Fund 430,700
120 CenterPlace Operating Reserve Fund 700
121 Service Level Reserve Fund 10,000
122 Winter Weather Reserve Fund 700
123 City Facilities Repair& Replacement 399,000
204 Debt Service LTGO 03 617,623
301 Capital Projects Fund 475,400
302 Special Capital Projects Fund 477,000
303 Street Capitial Projects Fund 9,655,804
304 Mirabeau Point Project Fund -
306 CDBG Fund Revenues -
307 Capital Grants Fund -
308 Barker Bridge - Federal Grant Fund -
309 Parks Capital Fund 100,000
310 Civic Facilities Capital Fund 6,000
311 Street Capital Improvement Fund 2011+ 2,200
402 Stormwater Management Fund 1,908,667
403 Aquifer Protection Area 502,500
501 Equipment Rental & Replacement Fund 100,000
502 Risk Management Fund 319,000
Total Other Funds 19,916,094
Total All Funds $ 54,824,894
34
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City of Spokane Valley
2012 Budget
Detail Revenues by Type
2012
2010 2011 Proposed
General Fund Revenues Actual Budget Budget
Beginning Fund Balance $ - $ - $ -
Property Tax
Property Tax $ 10,555,192 $ 10300,000 $ 10,658,900
Property Tax-Delinquent 186,114 175,000 150,000
10,741,306 10,875,000 10,808,900
Sales Taxes
Sales Tax 14,097,300 14,210,000 14,210,000
Sales Tax-Criminal Justice 1,241,917 1,200,000 1,200,000
Sales Tax-Public Safety 715,926 790,000 790,000
16,055,143 16,200,000 16,200,000
Gambling Taxes
Amusement Games 10,888 2,000 10,000
Card Games 563,477 518,000 550,000
Interest on Gambling Tax 19,133 10,000 10,000
Punch Boards&Pull Tabs 71,778 70,000 70,000
665,276 600,000 640,000
Licenses&Permits
Business Licenses 89,477 90,000 90,000
Franchise Fees 1,177,299 1,171,000 1,176,000
1,266,776 1,261,000 1,266,000
State Shared Revenues
City Assistance State Revenue 61,713 10,000 10,000
Criminal Justice Area#4 131,088 130,000 130,000
Criminal Justice Special Programs 75,804 74,000 76,600
DUI-Cities 16,503 29,000 17,000
False Alarm Srvs - - -
Liquor Board Excise Tax 443,362 410,000 451,400
Liquor Board Profits 715,439 641,859 557,800
MVET Criminal Justice-Population 20,043 19,000 22,500
Payment in Lieu of Taxes-DNR 3,805 3,500 3,500
Streamline Mitigation of Sales Tax 569,899 372,000 560,000
Work Study Reimbursement 5,179 6,266 5,500
2,042,835 1,695,625 1,834,300
Service Revenues
Airway Heights Bldg.Plan Rev. 21,489 - -
Building Permits 738,696 722,800 722,800
Code Enforcement 17,034 - -
Cry Wolf Fees 001.000.000.342.28.02 154,643 100,000 145,000
Demolition Permits 3,204 5,200 5,200
Grading Permits 1,221 5,000 5,000
Mechanical Permits 83,475 92,000 92,000
Misc.Permits&Fees 5,891 100,000 5,000
Planning Fees 313,019 290,000 290,000
Plans Check Fees - 250,000 -
Plumbing Permits 47,039 35,000 35,000
Right of Way Permits 86,387 - -
1,472,098 1,600,000 1,300,000
Fines and Forfeitures
Fines&Forfeits-Traffic 851,996 820,000 900,000
Other Criminal-Non Traffic Fines 976,414 980,000 1,000,000
1,828,410 1,800,000 1,900,000
Recreation Program Charges
Activity Fees(To use a recreational facility) 264,701 205,000 200,000
Program Fees(To participate in a program) 366,244 350,500 370,000
630,945 555,500 570,000
Miscellaneous
Investment Interest 130,195 100,000 145,000
Sales Tax Interest 20,147 50,000 50,000
Property Tax Interest - - -
Police Precinct Rent 53,708 50,000 55,000
Office of Public Def-Re-Licensing Grant - - -
Miscellaneous Revenue&Grants 50,955 - 55,000
255,006 200,000 305,000
Transfers
Transfer-in-#101(street admin) 34,300 25,000 39,600
Transfer-in-#105(h/m tax-CP advertising) 39,675 - 30,000
Transfer-in-#310(full paveback) 929,048 2,000,000
Transfer-in-#402(storm admin) 13,386 15,000 15,000
1,016,409 2,040,000 84,600
Total General Fund Revenue $ 35,974,204 $ 36,827,125 $ 34,908,800
Total General Fund Revenue and
Beginning Fund Balance $ 35,974,204 $ 36,827,125 $ 34,908,800
37
City of Spokane Valley
2012 Budget
Detail Revenues by Type
2012
2010 2011 Proposed
Other Fund Revenues Actuals Budget Budget
101 Street Fund
Unreserved Fund Balance - - -
FEMA-18025-DR-WA Grant Funds 436 - -
Insurance Premiums&Recoveries 14,024 - -
Investment Interest 6,538 12,000 5,000
Motor Fuel(Gas)Tax 1,928,004 1,875,000 1,897,800
Other Miscellaneous Revenues&Grants 138,221 - -
Street Maintenance&Repair Charges 5,571 - -
Utilities tax 2,986,138 3,000,000 3,000,000
5,078,932 4,887,000 4,902,800
102 Arterial Street Fund
Unreserved Fund Balance - - -
Transfer from:Capital Grants Fund 7,917 - -
7,917 - -
103 Paths&Trails Fund
Unreserved Fund Balance - - -
Interfund Transfer-in-#101 (MVFT) - 8,000 -
Investment Interest 78 - -
Motor Fuel(Gas)Tax 8,132 - 8,000
8,210 8,000 8,000
105 Hotel/Motel Fund
Unreserved Fund Balance - - -
Hotel/Motel Tax 448,545 480,000 430,000
Investment Interest 1,017 1,000 700
449,562 481,000 430,700
120 CenterPlace Operating Reserve
Unreserved Fund Balance - - -
Investment Interest _ 1,047 3,000 700
1,047 3,000 700
121 Service Level Stabilization Reserve
Unreserved Fund Balance - - -
Investment Interest 16,795 54,000 10,000
16,795 54,000 10,000
122 Winter Weather Reserve
Unreserved Fund Balance - - -
Interfund Transfer - - -
Investment Interest 1,131 5,000 700
1,131 5,000 700
123 City Facilities Repair&Replacement
Unreserved Fund Balance - - -
Investment Interest 3,211 12,000 2,000
Interfund Transfer#001 397,000 407,000 397,000
400,211 419,000 399,000
38
City of Spokane Valley
2012 Budget
Detail Revenues by Type
2012
2010 2011 Proposed
Other Fund Revenues Actuals Budget Budget
Other Fund Revenues
204 Debt Service-LTGO 03
Unreserved Fund Balance - - -
Facilities District Revenue 421,520 460,000 432,320
Interfund Transfer-in-#301 91,978 110,000 92,652
Interfund Transfer-in-#302 91,978 115,000 92,651
605,477 685,000 617,623
301 Capital Protects Fund
Unreserved Fund Balance - - -
Investment Interest 3,661 15,000 400
REET 1 -1st.25 Percent 487,110 400,000 475,000
Transfer from:Street Capital Projects 135,000 - -
625,771 415,000 475,400
302 Special Capital Projects Fund
Unreserved Fund Balance - - -
Investment Interest 4,584 15,000 2,000
REET 2-2nd.25 Percent 475,194 400,000 475,000
Transfer from:Street Capital Projects 7,841 - -
487,619 415,000 477,000
303 Street Capital Proiects
Unreserved Fund Balance - - -
Developer Contributions 70,860 - -
Grant Proceeds 2,266,605 4,738,819 7,755,118
Interfund Transfer-in-#001 929,048 1,500,000 89,000
Interfund Transfer-in-#301 63,837 901,098 363,627
Interfund Transfer-in-#302 275,929 897,390 1,448,059
Interfund Transfer-in-#401 48,630 100,000 -
Transfer from Block Grant - 300,000 -
Transfer from General Fund - - -
3,654,911 8,437,307 9,655,804
307 Capital Grants Fund
Unreserved Fund Balance - - -
Capital Grant Proceeds 1,686,541 120,000 -
Interfund Transfer-in-#302 - 30,000 -
Miscellaneous/Private Development - 55,000 -
Transfer from Capital Project(301) 56,918 - -
Transfer from Stormwater 28,154 - -
Transfers from Special Capital Projects Fund 226,154 - -
1,997,767 205,000 -
39
City of Spokane Valley
2012 Budget
Detail Revenues by Type
2012
2010 2011 Proposed
Other Fund Revenues Actuals Budget Budget
308 Barker Bridge Reconstruction-Fed Grant
Coordination Revenue 83,676 - -
Federal Grant Proceeds 494,897 - -
Interfund Transfer-in-#302 - 150,000 -
Transfer from Capital Project(301) 669,779 - -
1,248,352 150,000 -
309 Parks Capital Proiects
Unreserved Fund Balance - - -
Investment Interest 2,612 13,000 -
State Rec&Conservation Grant Rev - 500,000 -
Transfer from Cap.Proj.(301) 109,031 - -
Transfer from the General Fund 100,000 100,000 100,000
211,643 613,000 100,000
310 Civic Facilities Capital Proiects
Unreserved Fund Balance - - -
Investment Interest 18,060 40,000 6,000
18,060 40,000 6,000
311 Street Capital Improvement 2011+
Unreserved Fund Balance - - -
Investment Interest - - 2,200
Interfund Transfers-in-#001 (40%>$26mm=$584,6 - 584,681 -
Interfund Transfers-in-#001 - 500,000 -
1,084,681 2,200
402 Stormwater Management Fund
Unreserved Fund Balance - - -
Grant Proceeds 19,754 - 153,667
Interfund Transfers-in-#101 (shop facility) - 375,000 -
Investment Interest 7,360 22,000 5,000
Miscellaneous 6,324 - -
Stormwater Management Fee 1,742,244 1,710,000 1,750,000
1,775,682 2,107,000 1,908,667
403 Aquifer Protection Area
Investment Interest - - 2,500
Spokane County - 500,000 500,000
500,000 502,500
501 Equipment Rental&Replacement Fund
Unreserved Fund Balance - - -
Investment Interest 301 9,000 -
Interfund Transfer-in-#101 (plow replace) - - 100,000
301 9,000 100,000
502 Risk Management Fund
Unreserved Fund Balance - - -
Employment Security Transfers - - -
Interfund Transfer-#001 318,000 319,000 319,000
Investment Interest 50 - -
318,050 319,000 319,000
Total all other Funds Revenue 16,907,437 20,836,988 19,916,094
General Fund Revenues 35,974,204 36,827,125 34,908,800
Total Revenues 52,881,639 57,664,113 54,824,894
40
City of Spokane Valley
2012 Budget
Expenditures by Department
General Fund
Council $ 386,249
City Manager 1,066,465
Public Safety 22,000,000
Operations &Administrative
Deputy City Manager 658,884
Finance 1,047,107
Human Resources 230,231
Public Works 901,519
Planning & Community Development
Admin 323,743
Planning 994,245
Building 1,260,454
Development Engineering 680,796
Library -
Parks & Recreation
Administration & Maintenance 1,059,828
Recreation 229,811
Aquatics 442,250
Senior Center 92,960
CenterPlace 1,126,357
General Government 2,695,600
Total General Fund 35,196,500
Other Funds
101 Street Fund 5,431,263
103 Paths &Trails Fund -
105 Hotel/Motel Fund 430,700
204 Debt Service- LTGO 03 617,623
301 Capital Projects Fund 456,279
302 Special Capital Projects Fund 1,540,710
303 Street Capital Projects Fund 9,566,804
309 Parks Capital Projects Fund 170,000
311 Street Capital Improvement 2011+ 1,086,881
402 Stormwater Management Fund 2,153,441
403 Aquifer Protection Area -
501 Equipment Rental & Replacement -
502 Risk Management Fund 319,000
Total All Funds $ 56,969,201
41
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Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2012 Budget
011 -Council
This department accounts for the cost of providing effective elected representation of the citizenry in the
governing body. The Council makes policy decisions for the City and is accountable to Spokane Valley
citizens by making decisions regarding how resources are allocated,the appropriate levels of service,
and establishing goals and policies for the organization.
Accomplishments for 2011
•Continue monitoring significant wastewater issues,including governance of wastewater facilities,
enhanced citizen awareness of options for the future and pursuit of the most efficient and economical use
of allowed wastewater discharges.
This goal will be complete if Spokane County is issued their Wastewater permit by the end
of the year.
•Reevaluate regulations specified in the Sprague/Appleway Revitalization Plan as
adopted and amended by the City Council.
The Sprague and Appleway Corridors Subarea Plan was removed from the Spokane Valley
Comprehensive Plan.
•Develop a Shoreline Master Program to provide appropriate regulatory protection for waters
of statewide significance as required by state statute.
Shoreline Master Program,Shoreline Inventory and the Goals and Policies have been drafted and
processed through the public hearing process.
•Pursue a legislative capital budget request for state funding for the acquisition of parkland
adjacent to Road Street Pool
No state funds were available for this project;however,
HB1922 was passed requiring certain vehicles to stop at a port of entry upon entering the state and
Spokane Valley Partners received$100,000 in capital funds to improve its facility.
•Develop and implement a multi-year winter roads maintenance plan including availability,costs
and effects of private sector vendors performing winter road maintenance for the City
The winter plan has been implemented. Equipment and maintenance facility have been purchased.
We will continue to monitor and make recommended changes.
•Explore a range of options for a City Hall
Discussed option of constructing a city hall at or near CenterPlace.
45
Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2012 Budget
011 -Council
Goals for 2012
•Continue monitoring wastewater issues,including governance of wastewater facilities,
and pursuit of the most efficient and economical methods to ensure the continuation
of wastewater discharge licenses.
•Solid Waste to include identifying the issue and research alternatives of joining the
consortium or handling it ourselves and examining the consequences of each alternative.
• Review and Evaluate development regulations and compare with surrounding cities.
•Develop a Shoreline Master Program to provide appropriate regulatory protection for waters
of statewide significance as required by state statute.
• Pursue a legislative capital budget request-to be identified
•Create an Economic Development Plan including options for a city hall.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Mayor 1.0 1.0 1.0
Council 6.0 6.0 6.0
Total FTEs 7.0 7.0 7.0
Budget Detail
Salaries,Wages,&Benefits $ 138,277 $ 143,718 $ 174,867
Supplies 7,308 7,000 6,250
Services&Charges 170,958 173,580 205,132
Total Legislative Branch $ 316,543 $ 324,298 $ 386,249
46
Fund:001 General Fund Spokane Valley
Dept: 013 Executive&Legislative Support 2012 Budget
013-City Manager
This department is accountable to the City Council for the operational results of the organization,
effective support of elected officials in achieving their goals;fulfillment of the statutory requirements
of the City Manager,implementation of City Council policies,and provision of a communication
linkage between citizens,the City Council,City departments,and other government agencies.
Accomplishments for 2011
•Continue monitoring significant wastewater issues,including governance of wastewater facilities,
enhanced citizen awareness of options for the future and pursuit of the most efficient and economical use
of allowed wastewater discharges licenses.
This goal will be complete if Spokane County is issued their Wastewater permit by the end
of the year.
•Reevaluate regulations specified in the Sprague/Appleway Revitalization Plan as
adopted and amended by the City Council.
Advised the Council and staff on re-evaluating the regulations specified in the Sprague/
Appleway Revitalization Plan,including the means to legally repeal the entire subarea plan.
The Sprague and Appleway Corridors Subarea Plan was removed from the Spokane Valley
Comprehensive Plan.
•Develop a Shoreline Master Program to provide appropriate regulatory protection for waters
of statewide significance as required by state statute.
Advised the Council and staff on identifying appropriate regulatory framework for regulations under
the Washington State Shoreline Management Act,including scope of permissible City discretion.
Shoreline Master Program,Shoreline Inventory and the Goals and Policies have been drafted and
processed through the public hearing process.
•Pursue a legislative capital budget request for state funding for the acquisition of parkland
adjacent to Park Road Pool
No state funds were available for this project;however,
HB1922 was passed requiring certain vehicles to stop at a port of entry upon entering the state and
Spokane Valley Partners received$100,000 in capital funds to improve its facility.
•Develop and implement a multi-year winter roads maintenance plan including availability,costs
and effects of private sector vendors performing winter road maintenance for the City
The winter plan has been implemented. Equipment and maintenance facility have been purchased
We will continue to monitor and make recommended changes.
•Explore a range of options for a City Hall
Discussed option of constructing a city hall at or near CenterPlace.
47
Fund:001 General Fund Spokane Valley
Dept: 013 Executive&Legislative Support 2012 Budget
013-City Manager
Goals for 2012
•Continue monitoring wastewater issues,including governance of wastewater facilities,
and pursuit of the most efficient and economical methods to ensure the continuation
of wastewater discharge licenses.
•Solid Waste to include identifying the issue and research alternatives of joining the
consortium or handling it ourselves and examining the consequences of each alternative.
•Review and Evaluate development regulations and compare with surrounding cities.
•Develop a Shoreline Master Program to provide appropriate regulatory protection for waters
of statewide significance as required by state statute.
•Pursue a legislative capital budget request-to be identified
•Create an Economic Development Plan including options for a city hall.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
City Manager 1.0 1.0 1.0
City Attorney 1.0 1.0 1.0
City Clerk 1.0 1.0 1.0
Deputy City Attorney 1.0 1.0 1.0
Deputy City Clerk 1.0 1.0 1.0
Administrative Assistant-Legal 1.0 1.0 1.0
Administrative Assistant(CC) 1.0 1.0 1.0
Administrative Assistant(CM) 1.0 1.0 1.0
Total FTEs 8.0 8.0 8.0
Interns 3.5 2.0 3.0
Budget Detail(*)
Salaries,Wages,&Benefits $1,126,988 $ 900,371 $ 906,951
Supplies 4,350 17,400 7,720
Services&Charges 135,072 138,135 151,794
Total Executive&Legislative Support $ 1,266,411 $ 1,055,906 $ 1,066,465
48
Fund: 001 General Fund City of Spokane Valley
Dept: 016 Public Safety 2012 Budget
016 - Public Safety
The Public Safety department budget provides funds for the
protection of persons and property in the city. The City contracts
with Spokane County for law enforcement, district court,
prosecutor services, public defender services, probation
services,jail and animal control services. See following page for
detail information on each budgeted section.
Judicial System -The Spokane County District Court is contracted
to provide municipal court services. The contract provides for
the services of judge and court commissioner with related support
staff. Budgeted amount also includes jury management fees.
Budgeted contract amount: $ 2,212,698
Law Enforcement- The Spokane County Sheriffs Office is
responsible for maintaining law and order and providing police
services to the community under the direction of the Police Chief.
The office provides for the preservation of life, protection of
property, and reduction of crime.
Budgeted contract amount: $ 16,730,138
Jail System - Spokane County provides jail and probation
services for persons sentenced by any City of Spokane Valley
Municipal Court Judge for violating laws of the city or state.
Budgeted contract amount: $ 1,333,131
Animal Control - Spokane County will provide animal control
services to include licensing, care and treatment of lost
or stray animals, and response to potentially dangerous animal
confrontations.
Budgeted contract amount: $ 315,516
Fines & Forfeitures State Remittance
Budgeted contract amount: $ 1,057,363
Communications
Budgeted contract amount: $ 271,154
Interfund Transfers - Transfer to Fund#123
to cover future building improvements or the
eventual replacement of the precinct building $ 80,000
Total $ 22,000,000
49
City of Spokane Valley
2012 Budget
016 -Public Safety
2012
2010 2011 Proposed
Actual Budget Budget
Judicial System:
District Court Contract 814,284 819,345 1,071,588
Jury Management Contract - - -
Intergovernmental Payments 30,855 - -
Public Defender Contract 485,456 510,476 582,643
Prosecutor Contract 396,151 400,342 430,074
Pretrial Services Contract 83,137 96,111 128,393
Prosecutor-Funded by JAG Grant 12,403 - -
Subtotal Judicial System 1,822,285 1,826,274 2,212,698
Law Enforcement System:
Sheriff Contract 16,296,352 16,797,534 16,422,754
Emergency Management Contract 81,116 90,233 84,970
Wages&Benefits 2,618 - 4,887
Operating Supplies 1,696 2,425 2,449
Repair&Maintenance.Supplies 1,713 2,425 2,449
Gas,Oil,&Tires 945 - -
Small Tools&Minor Equipment 493 970 980
Electricity/Gas 23,866 33,213 33,545
Water 2,080 2,491 2,516
Sewer 754 830 839
Waste Disposal 3,423 2,906 2,935
Copier Maintenance - 519 -
Law Enf. Bldg Maintenance Contract 52,730 77,012 73,419
Contingency - 970,000 53,395
Crywolf Charges&Fees 36,616 - 45,000
Sterling Bank Fees 4,316 - -
Crywolf Refunds 1,360 - -
Subtotal Law Enforcement System: 16,510,081 17,980,558 16,730,138
Jail System:
Jail Contract 492,620 437,661 1,333,131
Jail-Geiger Corrections Center 127,520 - -
Work Release(Geiger) 471,530 400,000 -
Subtotal Jail System: 1,091,670 837,661 1,333,131
Other:
Capital Outlays/Communications 243,670 273,004 271,154
Fines&Forfeitures State Remittance 974,099 873,000 1,057,363
Animal Control Contract 314,255 311,783 315,516
Non-Capital Equipment for JAG Grant 1,707 - -
Non-Capital Equip for ARRA JAG Grant 1,946 - -
Travel/Mileage 212 - -
Building Replacement Costs 80,000 77,600 80,000
Nighttime Seatbelt Patrol Overtime 3,196 - -
Hwy 27 Traffic Safety Overtime 4,799 - -
X-52 DUI Overtime 7,891 - -
Traffic Safety Emergency 5,565 - -
Child Car Seat Overtime 3,587 - -
Slow Down or Pay Up 6,677 - -
Subtotal Other: 1,647,604 1,535,387 1,724,033
Total Public Safety 21,071,640 22,179,880 22,000,000
50
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Fund:001 General Fund Spokane Valley
Dept: 018 Operations&Administrative Services 2012 Budget
018 -Operations&Administrative Services
The Operations&Administrative Services Department is composed of three divisions,
the Deputy City Manager Division, the Finance Division, and the Human Resources Division.
As of 2007, the Legal Division costs will be included in the Executive and Legislative Support
Division.
013 -Deputy City Manager Division
The Deputy City Manager(DCM) supervises the Operations&Administrative Services
Department, assists the City Manager in organizing and directing the other operations of the
City and assumes the duties of the City Manager in his/her absence.
Accomplishments for 2011
• Draft and implement a Strategic Communications Plan
• Drafted-begin plan in 2012
• Provide media training for authorized spokespersons
• Carryover to 2012 Goals
• Explore opportunities for economic development
•See Legislative and Executive/Legislative accomplishments
• Involved all departments in implementation of a citywide comprehensive customer
satisfaction program
• Customer service request system completed
• Communications Plan will be fully implemented upon approval
• Help complete contract and purchasing procedures
• A draft has been completed and is under review.
• Propose service contract amendments to ease administration and allow control of costs
• Accomplished. District court and precinct maintenance contracts to be revised to
simplify administration and provide equitable cost distribution
• Conduct biannual community survey
• Survey completed. Results were available in early October.
52
Fund:001 General Fund Spokane Valley
Dept: 018 Operations&Administrative Services 2012 Budget
013-Deputy City Manager Division cont.
Goals for 2012
• Provide media training for authorized spokespersons.
• Involve all departments in updating and implementing Strategic Communications Plan.
• Implement an interactive relationship with prosecution services allowing for
comprehensive case management.
• Add low cost alternatives to incarceration as options to meet the criminal justice
goals of the City.
• Begin planning ten year anniversary celebration for the year of 2013 toward promoting
city identity for economic development, tourism, and to build community.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel- FTE Equivalents
Deputy City Manager 1.0 1.0 1.0
Senior Administrative Analyst 1.0 1.0 1.0
Public Information Officer 1.0 1.0 1.0
Administrative Analyst 1.0 1.0 1.0
Administrative Assistant 2.0 0.0 1.0
Office Assistant I 1.0 1.0 1.0
Office Assistant II 1.0 1.0 1.0
Total FTEs 8.0 6.0 7.0
Intern 1.0 1.0 1.0
Budget Detail
Salaries, Wages, & Benefits $415,269 $ 507,410 $ 600,149
Supplies 1,846 2,800 2,850
Services& Charges 27,669 49,730 55,885
Total Deputy City Manager Division $ 444,784 $ 559,940 $ 658,884
53
Fund:001 General Fund Spokane Valley
Dept: 018 Operations &Administrative Services 2012 Budget
014-Finance Division
The Finance Division provides financial management services for all City departments.
Programs include accounting and reporting, payroll, accounts payable, purchasing,
budgeting and financial planning, treasury, information technology and investments.
The division is also responsible for generating and analyzing data related to the City's
operations. The department prepares monthly, quarterly, and annual financial reports
and budgets to ensure compliance with state laws.
Accomplishments for 2011
• Implemented State Auditor recommendations.
• Improved financial statement process and accuracy
• Worked with the Community Development Department to search for and ultimately
select the Paladin SmartGov permit tracking software. Began the conversion to the new
software in late summer.
• Replaced 63 personal computers that reached the end of their life cycle.
• Upgraded SQL servers and domain controllers to 2008.
• Rolled out WiFi at City buildings.
• Began broadcasting and web streaming of City Council meetings.
Goals for 2012
• Consider 2010 audit recommendations
• Work towards continued improvement and accuracy in the financial statement
preparation process.
• Complete the installation of the Paladin Smart Gov permit tracking software and
work with the Community Development Department to monitor actual results against
City expectations.
• Work with the City Manager and Community Development to move the Permit
Center into the main City Hall building and relocate Finance to another location in
the building. Assist in negotiations for a revised building lease that is a consequence
of the departmental relocations.
• Evaluate existing City purchasing system and consider implementing a revision to
procurement including the use of purchase requisitions and purchase orders.
• Develop a system to audit sales tax receipts and ensure that sales taxes collected
by businesses located in Spokane Valley are actually credited to the City as
opposed to other municipalities.
• Replace 30 personal computers that will reach the end of their life cycle.
• Replace 3 servers that will reach the end of their life cycle.
• Roll out Microsoft Office 2010.
54
Fund:001 General Fund Spokane Valley
Dept: 018 Operations&Administrative Services 2012 Budget
014-Finance Division cont.
2012
2010 2011 Proposed
Actual Budget Budget
Personnel- FTE Equivalents
Finance&Admin Services Director 1.0 1.0 1.0
Accounting Manager 1.0 1.0 1.0
Accountant/Budget Analyst 4.0 4.0 4.0
Accounting Technician 2.0 2.0 2.0
IT Specialist 3.0 2.0 2.0
GIS/Database Administrator 1.00 1.0 1.0
Total FTEs 12.0 11.0 11,0
Intern 1.0 1.0 0.0
Budget Detail
Salaries,Wages, & Benefits $ 840,309 $ 944,992 $ 1,011,932
Supplies 4,228 6,700 3,500
Services&Charges 107,467 62,650 31,675
Total Finance Division $ 952,004 $ 1,014,342 $ 1,047,107
0
Fund: 001 General Fund Spokane Valley
Dept: 018 Operations &Administrative Services 2012 Budget
016 - Human Resources Division
Human Resources (HR) is administered through the Deputy City Manager(DCM).
The HR operation provides services in compensation, benefits, training and
organizational development, staffing, employee relations, and communications.
Accomplishments for 2011
• Created, tested and implemented the City's On-line Employment Application System
• Met the AWC requirements to achieve the WellCity Award
• Conducted and/or assisted in recruitment and selection to fill executive vacancies
• Researched, reviewed and implemented a new employee performance management system
•Assisted in the support of the implementation of on-line employee services
Goals for 2012
• Explore AWC Retro Program for possible reductions in workman's compensation rates
• Negotiate on behalf of the City to reach a successor labor contract agreement for 2013
• Review and revise City Website to increase service and functionality
• Provide employee training in the areas of harrassment prevention and safe-driving.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel - FTE Equivalents
Human Resource Manager 1.0 1.0 1.0
Human Resources Technician 1.0 1.0 1.0
Total FTEs 2.0 2.0 2,0
Budget Detail
Salaries, Wages, & Benefits $ 177,182 $ 182,500 $ 189,459
Supplies 1,052 1,967 1,847
Services & Charges 16,208 52,179 38,925
Total Human Resources Division $ 194,442 $ 236,646 $ 230,231
56
Fund:001 General Fund Spokane Valley
Dept: 032 Public Works 2012 Budget
032-Public Works
The Public Works Department oversees the City's transportation system,which includes
construction and maintenance of streets and stormwater systems, operations and
maintenance of traffic signs and signals and transportation planning.
Accomplishments for 2011
• Designed and constructed funded capital projects.
• Developed the 2012-2017 Six Year Transportation Improvement Plan.
• Submitted grants for various capital projects
Goals for 2012
• Implement approved capital projects.
• Provide planning for development of update Transportation Improvement Plan.
• Prepare and submit grant applications for capital projects.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Public Works Director 1.0 1.0 1.0
Administrative Assistant 2.0 2.0 2.0
Senior Engineer(CIP) 1.0 1.0 1.0
Senior Engineer 2.0 2.0 2.0
Assistant Engineer(CIP) 1.0 1.0 1.0
Limited Term Construction Inspector-Bridge 0.0 1.0 1.0
Maint./Construction Inspector(ROW) 1.0 0.0 0.0
Engineering Technician I 1.0 1.0 1.0
Engineering Technician II 2_0 2_0 2_0
Total FTEs 11.0 11.0 11.0
Budget Detail
Salaries,Wages,&Benefits $ 610,394 $705,554 $ 754,769
Supplies 13,733 52,108 36,000
Services&Charges 73,483 134,955 103,750
Capital Outlay 6,346 - 7,000
Total Public Works $ 703,956 $ 892,617 $ 901,519
57
Fund:001 General Fund Spokane Valley
Dept: 050 Community Development-Administrative 2012 Budget
Administrative Division
The Administrative Division provides overall management and oversight of the Community
Development Department including the permitting operation, long-range planning, development
engineering, and code compliance and provides staff support through administration of the
department's budget, provides administrative support and department training.
Accomplishments for 2011
• Continued to provide department wide training to facilitate customer service,
teamwork and efficiency
• Provided staff support to the Planning Commission.
• Provided training to support staff to cover the Planning Commission.
• Co-filed Planning and Development Engineering files
• Received Certified Floodplain Manager status
• Began implementation of the roadmap for enhanced permitting
Goals for 2012
• Implement customer service improvements for the department
• Assist with new permitting software transition
• Improve department website pages.
• Continue work on permit process and customer service improvement plan including
consolidation of Permit Center into City Hall.
• Implement a document control system for documents and forms
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Community Development Director 1.0 1.0 1.0
Administrative Assistant 1.0 1,0 1.0
Office Assistant I 1.0 0.5 1.0
Total FTEs 3.0 2.5 3.0
Budget Detail
Salaries, Wages, &Benefits $278,014 $ 279,534 $ 292,643
Supplies 2,510 4,256 4,100
Services&Charges 3,711 22,259 12,000
Intergovernmental Payments 27,366 15,000 15,000
Total Building Division $ 311,601 $ 321,049 $ 323,743
58
Fund:001 General Fund Spokane Valley
Dept: 056 Community Development-Planning Division 2012 Budget
Community Development
Planning Division
The Planning Division is responsible for providing professional policy guidance on land use
issues to the City Council and Planning Commission. Planning staff participate at a regional level
on issues such as annexations, growth targets,water quality, etc. It is also responsible for
processing land use permits, reviewing environmentally sensitive areas, administering the State
Environmental Protection Act and reviewing home occupation licenses.
Accomplishments for 2011
• Completed the Shoreline Master Program Inventory and Goals and Policies.
• Completed the Bike and Pedestrian Plan.
• Worked on revisions to the Sprague/Appleway Subarea Plan as directed by Council.
•Through the 2011 Comprehensive Plan Amendment Process, eliminated the Sprague
Appleway Plan and processed the St John Vianney Comprehensive Map change request.
• Continued to work with the region on UGA update process with hopeful adoption by end of 2011.
• Began initial work on Economic Development Program.
• Completed code amendments for chicken keeping and adult retail uses
• Provided training to the Planning Commission on Roberts Rules of Order, permit processing.
•Assisted with the ADA Inventory and Plan.
• Implementation of the Permit Tracking Software.
• Staff attended customer service training and other in-house training to make processes consistent.
• Obtained a$125,000 grant to assist with the development of the Shoreline Master Program.
• Started parking inventory for multi-tenant buildings in commercial corridors to facilitate
tenant improvements.
Goals for 2012
• Complete the Shoreline Master Program
• Continue to work on Economic Development issues for the City
• Complete the 2012 Comprehensive Plan update with a focus on the economic
development information.
• Continue to work on customer service and improvements to the permit process, including
consolidation of the Permit Center into City Hall.
• Complete parking inventory project.
• 2012 Annual Comprehensive Plan amendments
59
Fund:001 General Fund Spokane Valley
Dept: 056 Community Development-Planning Division 2012 Budget
Community Development Services-Planning Division
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel- FTE Equivalents
Senior Planner 2.0 2.0 2.0
Planning Manager 1.0 1.0 1.0
Associate Planner 2.0 2.0 2.0
Assistant Planner 3.0 2.5 2.5
Planning Technician 1_0 1_0 1.0
Total FTEs 9.0 8.5 8.5
Budget Detail
Salaries, Wages, &Benefits $ 720,832 $ 796,685 $ 822,895
Supplies 6,764 10,588 10,250
Services&Charges 81,415 141,100 86,100
Intergovernmental Services 54,675 75,000 75,000
Total Planning Division $ 863,685 $ 1,023,373 $ 994,245
e ,
Fund: 001 General Fund Spokane Valley
Dept: 055 Community Development-Dev. Engineering 2012 Budget
Community Development
Engineering Division
Development Engineering provides the review and inspection for stormwater, access
management and other public works improvements in development applications and
provide policy recommendations for public works issues.
Accomplishments for 2011
• Completed Hydrology Study for the Forker Draw Floodplain Study
• Completed the Sprague/Appleway Business Directional Sign Update
• Updated Floodplain and Grading permit Application Forms
• Obtained National Floodplain Management Certification
• Initiated and Completed the Hanson Industrial Development Agreement
•Assisted with the Bike and Pedestrian Plan
•Assisted with the ADA Inventory and Plan
Goals for 2012
• Update Standard Plans of Street Standards
• Continue work on permit process and customer service improvement plan including
consolidation of Permit Center into City Hall.
• Complete Mapping for the Forker Draw floodplain restudy.
• Update Development Engineering's Webpage,
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Senior Engineer 1.0 1.0 1.0
Engineer 1.5 1.5 1.5
Assistant Engineer 1.0 0.0 0.0
Engineering Technician 2.5 1.5 1.5
Construction Inspector 1.0 1.0 1.0
Office Assistant I 1.00 1.0 1.0
Total FTEs 8.0 6.00 6.00
Budget Detail
Salaries, Wages, &Benefits $ 485,976 $ 544,990 $ 578,346
Supplies 8,095 8,304 7,800
Services&Charges 40,919 71,276 49,650
Intergovernmental Payments 66,479 45,000 45,000
Total Building Division $ 601,470 $ 669,570 $ 680,796
61
Fund:001 General Fund Spokane Valley
Dept: 057 Community Development-Building Division 2012 Budget
Community Development
Building Division
The Building Division implements the Washington State Building Code. It is responsible for
ensuring that buildings and structures comply with adopted building codes through technical
plan review and inspection services. The Permit Center receives applications and coordinates
the review and processing of permits. Code compliance staff enforce zoning and building
regulations on a complaint-driven basis. ROW inspection program provides inspection
services to assure the compliance with the RPCP and the durability and safety of work
done in the public ROW.
Accomplishments for 2011
• Evaluated Express permitting process resulting in a slightly expanded program and updated
information forms.
• Completed final legal steps on one abatement. Abatement action pending
• Partnered with Spokane County on procurement process for new permit tracking/workflow
system. System design and implementation anticipated to be complete by December 2011
• Partnered and coordinated with local builders,Spokane and Spokane County
on the implementation of the 2009 Washington State Energy Code.
•Completed, compiled and evaluated responses toADAsurvey. Continuing work
on report and transition plan. Expect to complete project by end of the year.
• Participated in and completed initial work on City web-site update.
Continuing work on fact checking Community Development website pages.
• Finalized long-term interlocal agreement to provide building plan
review service to Airway Heights.
Goals for 2012
• Continue work on permit process and customer service improvement plan including
consolidation of Permit Center into City Hall.
•Complete code compliance procedure manual update with legal office.
• Monitor and prepare updates for the ADA transition plan.
• Maintain partnering efforts with Spokane and Spokane County.
• Develop web-access for permit system with IT staff.
62
Fund:001 General Fund Spokane Valley
Dept: 058 Community Development-Building Division 2012 Budget
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Building Official 1.0 1.0 1.0
Building Inspector II 4.0 3.0 3.0
Code Enforcement Officer BP 2.0 2.0 2.0
Construction Inspector 1.0 0.0 0.0
Senior Permit Specialist 1.0 1.0 1.0
Permit Specialist 2.0 2.0 2.0
Senior Plans Examiner 1.0 1.0 1.0
Plans Examiner 0.75 0.75 0.75
Maint/Const Inspector(ROW) 1.0 1.0 1.0
Office Assistant I 1.0 1.0 1.0
Total FTEs 14.75 12.75 12.75
Budget Detail
Salaries,Wages,&Benefits $ 968,755 $ 999,983 $ 1,066,404
Supplies 26,107 40,479 35,300
Services&Charges 76,417 101,441 85,350
Intergovernmental Payments 47,890 65,000 65,000
Division 140 Bike&Ped MP-EECBG 50,766 - -
Interfund Charges - 8,400 8,400
Total Building Division $ 1,169,935 $ 1,215,303 $ 1,260,454
63
Fund:0 General Fund Spokane Valley
Dept: 07 Parks& Recreation 2012 Budget
076 -Parks& Recreation
The Parks and Recreation Department is composed of five divisions, the Administration and Park
Maintenance Division, Recreation,Aquatics, Senior Center, and the CenterPlace Division.
The overall goal of the department is to provide quality recreation programs and acquisition,
renovation, development, operation, and maintenance of parks and recreation facilities.
000 -Parks Administration & Maintenance Division
The Administration Division provides direction and leadership for the Parks and Recreation
Department in implementing the goals and objectives of the City Council and facilitates the
general upkeep of parks and public areas of the City.
Accomplishments for 2011
• Completed construction of Greenacres Park.
• Constructed new picnic shelter at Terrace View Park.
• Renovated turf& irrigation at south end of Mirabeau Point Park campus.
• Intend to finalize Centennial Trail maintenance agreement.
• Continued discussions on development of dog park.
Goals for 2012
• Replace play equipment at Terrace View Park.
• Bring new Greenacres Park online.
• Begin development of a dog park.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel - FTE Equivalents
Parks& Recreation Director 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0
Total FTEs 2.0 2.0 2.0
Budget Detail
Salaries, Wages, & Benefits $ 192,316 $ 199,420 $ 202,978
Supplies 46,621 59,100 61,600
Services&Charges 647,942 677,250 781,050
Intergovernmental Services 10,379 10,000 11,000
Interfund Charges - 3,200 3,200
Total Parks Administration $ 897,258 $ 948,970 $ 1,059,828
64
Fund:001 General Fund Spokane Valley
Dept: 076 Parks &Recreation 2012 Budget
301 -Recreation Division
The Recreation Division coordinates and facilitates the delivery of recreation programs and service
throughout the City and The City's Park system.
Accomplishments for 2011
• Continued to provide Recreation Programs for a variety of ages.
• Offered an Outdoor Summer Dodge Ball League with Spokane County and the City of Spokane.
• Hosted Environmental Special Event&Tree Planting Event"Discovery Spring"at Discovery
Playground.
• Continued to partner with the City of Liberty Lake to jointly offer and advertise Recreation
Programs.
• Started to offer very successful"Mommy and Me"music program for preschool aged children
and their parents.
• In partnership with the Valley YMCA, hosted a Zumbathon event bringing over 300 people into
CenterPlace.
Goals for 2012
• Continue to partner and jointly offer programs with Liberty Lake, Spokane County and the City of
Spokane
• Create wellness and health service provider partnerships within the Community.
• Solicit sponsorships for the summer outdoor movies
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel- FTE Equivalents
Recreation Coordinator 1.0 1.0 1.0
Budget Detail
Salaries,Wages, & Benefits $ 130,323 $ 145,365 $ 149,911
Supplies 4,051 10,943 9,250
Services&Charges 47,595 82,720 64,650
Interfund Charges 6,654 7,600 6,000
Capital Outlay - - -
Total Parks Administration $ 188,623 $ 246,628 $ 229,811
65
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2012 Budget
302-Aquatics Division
The City of Spokane Valley owns three pools: Park Road Pool, Terrace View Pool, and
Valley Mission Pool. Services include open swim, swim lessons, swim team and
facility rentals. In addition,the City leases a portion of Valley Mission Park to Splashdown
Inc. for a water park.
The City currently is contracting with the YMCA for all aquatic activities within the
City. The YMCA provides the lifeguards and maintains the pools during the season.
Accomplishments for 2011
• Worked with the"Make a Splash"campaign and Spokane Valley Partners to increase scholarship
funding.
• A rental package for swimming pools was developed.
Goals for 2012
• Maintain full summer swimming program.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Supplies $ 945 $ 3,000 $ 3,000
Services&Charges 419,789 426,250 439,250
Intergovernmental Services - - -
$ 420,734 $ 429,250 $ 442,250
Total Aquatics Division
66
Fund:001 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2012 Budget
304-Senior Center Division
The City of Spokane Valley Parks and Recreation Department assumed operational control of the
Valley Senior Center in 2003.
Accomplishments for 2011
• Researched and organized information to complete a notebook at the Reeception Desk for
Volunteers with numerous agencies and contact information that seniors request. Along with the
notebook,on hand is The Senior Directory Resource Guide to Spokane and the Inland Northwest.
• Hosted 3rd Annual Resource Fair/Senior Empowerment Exposition. There were 39 vendors and
approximately 250 attendees.
• New for 2011: Hospice Bereavement Group,Chair Massage,Mandela Art,SHIBA with Aging and
Long Term Care of Eastern Washington assisting people with the best Medicare choice for their
individual needs.
• Continued to work with the Board of Directors regarding their training and educational opportunities.
• provided training for front desk volunteers.
• Advertised and offered activities and trips through other senior centers.
Goals for 2012
• Assist the Board of Directors to be in compliance with the Washington State Department of
Revenue regarding their non-profit status.
• Continue to utilize the Wellness Center and offer more services.
• Continue to work with the Retirement Communities to involve their residents in activities.
• Continue outreach and involvement with the Washington State Association of Senior Centers.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Senior Center Specialist 1.0 1.0 1.0
Total FTEs 1.0 1.0 1.0
Intern 1.0 1.0 1.0
Budget Detail
Salaries,Wages,&Benefits $ 69,848 $ 74,953 $ 77,320
Supplies 958 5,100 5,240
Services&Charges 2,737 8,900 10,400
Capital Outlay - 700 -
Total Senior Center Division $ 73,543 $ 89,653 $ 92,960
67
Fund:001 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2012 Budget
305-CenterPlace Division
Construction of Mirabeau Point CenterPlace began in late 2003, and was completed mid-year 2005.
The project represents the culmination of eight years of planning and fundraising by Mirabeau Point Inc.
and the joint involvement of the City and Spokane County.
The approximately 54,000 square foot facility houses the City of Spokane Valley Senior Center, a great
room (banquet facility), numerous meeting rooms, multi-purpose rooms, and a high tech lecture hall..
The facility combines with Mirabeau Meadows Parks and Mirabeau Springs to form a regional focal
point for Northeast Washington and Northern Idaho.
Accomplishments for 2011
• Developed a list of meeting planners to promote CenterPlace through target marketing.
• Utilized CenterPlace marketing materials to promote tourism to Spokane Valley.
• Enclosed patio area with a fence to add value to the great room rental.
Encouraged diversity in our facility rentals by evaluating our forms and brochures for
• language barriers.
Goal for 2012
• Create an updated marketing plan for the next five years. This marketing plan will help create
name recognition for CenterPlace and develop more corporate reservations.
• Implement changes to our forms and brochures that would decrease language barriers and
encourage diversity.
• Continue to work with other agencies to promote tourism to Spokane Valley.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Customer Relations/Facilities Coordinator 1.0 1.0 1.0
Administrative Assistant 2.0 1.0 1.0
Office Assistant I 0.0 1.0 1.0
Custodian 2.0 0.0 0.0
Maintenance Worker 2.0 2.0 2.0
Total FTEs 7.0 5.0 5.0
Budget Detail
Salaries,Wages, &Benefits $ 343,598 $ 370,955 $ 381,403
Supplies 70,411 70,952 78,876
Services&Charges 351,360 336,877 342,078
Interfund Charges 334,332 354,000 324,000
Total CenterPlace Division $ 1,099,701 $ 1,132,784 $ 1,126,357
68
Fund:001 General Fund
Spokane Valley
Dept: 090 General Government 2012 Budget
090-General Government
The General Government Department comprises activities that encompass services
to multiple departments. Included in this department are the costs of City Hall and
related utilities, management information services, insurance costs, miscellaneous
city intergovernmental costs and capital equipment costs that benefit more than
one department, and outside agency funding. Outside agencies provide needed public
services on behalf of the City. The outside agencies must provide an annual report of how
the money was spent.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
General Citywide Costs
Accounting&Audit Services $ 67,061 $ 95,000 $ 90,000
Advertising 212 - -
Merchant Charges(Bankcard Fees) 18,273 25,000 25,000
Copier 18,502 20,000 20,000
Economic Development-Site Selector 9,973 15,000 15,000
Election Costs - 30,000 80,000
Employee Recognition Safety&Bicycle Safety 2,192 8,000 10,000
EECBG Utilities Partnering Program 1,542 - -
Equipment Repair&Maintenance 33,241 30,000 35,000
Gas,Oil,&Tires 553 - -
General Operating Leases:Computers 29,847 60,000 45,000
IT Support-Network 78,521 160,000 100,000
Miscellaneous 1,154 15,000 15,000
Non Capital Comp.sofUhardware 21,082 - 30,000
Office and Operating Supplies 13,827 20,000 20,000
Office Supplies 2,077 - -
Other Governmental Services - 25,000 -
Postage 2,611 20,000 5,000
Printing and Binding 2,142 5,000 5,000
Non Capital Office Furniture&Equip 749
Registrations 1,784 2,000 2,000
Small Tools&Minor Equipment 1,224 - 1,500
Software Licenses and Maintenance 11,812 100,000 55,000
Telephone/DSL Charges 29,022 25,000 30,000
Vehicle Rental 6,613 12,000 7,000
Taxes&assessments 4,923 7,000 7,000
Web Site Services 3,000 - -
Interfund
If Risk Mng. Insurance premium 502 318,000 319,000 319,000
Interfund Loan to Street Fund(winter weather reserve) - - _
Interfund Transfer to Capital Projects 100,000 - -
Interfund Transfer to Street Capital 2011+ - 500,000 -
Interfund Transfer to full paveback-Fund 303 929,048 1,500,000 89,500
Interfund Transfer to Parks Capital Fund - 100,000 100,000
Facilities
Facility Repairs&Maintenance 1,375 5,000 30,000
Computer Software/Hardware 6,898 - -
Computer Software/Hardware Replacement - - -
Office Furniture&Equipment - 65,000 35,000
Energy Conservation Improvement - 50,000 -
ADA Inventory _ - -
City Hall Leasing Costs:
City Hall Rent 452,602 465,000 480,000
Leasehold Improvements - - -
69
Fund:001 General Fund Spokane Valley
Dept: 090 General Government 2012 Budget
090-General Government
Budget Summary-continued
Outside Services
Alcohol Treatment 23,176 23,000 25,000
City Economic Development - 3,000 75,000
Community Survey 92 -
Professional Services-Project Access 20,000 - -
Memberships-SRTC 34,300 - -
Records Management 27,474 100,000 70,000
Requests from Outside Agencies-Economic Development 60,000 114,000 105,000
Requests from Outside Agencies-Social Services 53,985 45,000 60,000
Spokane County Air Pollution Authority 115,084 117,000 117,000
Voter Registrations 57,736 62,000 62,000
Contingency&Reserves
Contingency/Emergency(1%of recurring expenditures) - - 346,600
Broadcasting Council meetings - 46,000 -
PERS/L&I Set Aside - 100,000 50,000
Contingency - 330,750 134,000
$ 2,561,707 $ 4,618,750 $ 2,695,600
Estimated ending balance of$18,599,813 was removed from 2010 budget
70
•
Fund: 101 Street Fund Spokane Valley
Dept: 042 2012 Budget
101 -Street Fund
The Street Operating Program is established to provide efficient and safe movement
of both motorized and non-motorized vehicles, as well as pedestrians within the limits
of the City, and coordinate convenient interconnect to the regional transportation
system.
Maintenace work includes snow and ice control, street pavement repairs, traffic signals
and signs, landscaping and vegetation control and many other street maintenance
and repair activities.
Accomplishments for 2011
• Updated the 2011 Street Master Plan.
• Optimized traffic signals on selected corridors.
• Applied for grants and work with various schools to install flashing beacons at crosswalks.
• Renewed Contracts with private contractors for street maintenance services.
• Purchased street maintenance shop and facility.
• Completed LED traffic signal upgrades supported by funds from Federal Energy Efficiency
and Conservation Block Grant Program..
Goals for 2012
• Optimize traffic signals on selected corridors.
• Apply for grants and work with various schools to install flashing beacons at crosswalks.
• Renew Contracts with private contractors for street maintenance services.
• Continue with the development and implementation of a winter operations program.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Senior Engineer-Traffic 1.0 1.0 1.0
Public Works Superintendent 1.0 1.0 1.0
Maintenance/Construction Inspector 1.0 1.5 1.5
Assistant Engineer-Traffic/Planning 2.0 1.0 1.0
Senior Engineer(Planning/Grants) 0_0 0_0 0_0
Total FTEs 5.0 4.5 4.5
Interns 1.0 1.0 1.0
Budget Detail
Salaries,Wages, &Benefits $ 326,561 $ 433,931 $ 522,142
Supplies 65,712 72,200 72,200
Services&Charges 2,679,369 3,807,296 3,910,321
Capital Outlay 35,092 45,000 40,000
Intergovernmental Payments 732,584 947,000 847,000
Interfund Charges and End Fund Bal 73,975 77,900 39,600
Total Street Fund $ 3,913,293 $ 5,383,327 $ 5,431,263
71
Fund: 103 Trails&Paths Fund Spokane Valley
Dept: 103 2012 Budget
103-Trails&Paths Fund
The Trails&Paths Fund accounts for the receipt and expenditure of the State-Levied
Motor Vehicle Fuel Tax distributed to the City in accordance with State RCW 47.30.050.
These revenues originate from .42%of Motor Vehicle Fuel Tax attributable to Street
Maintenance. These funds are restricted for constructing new trails and
paths throughout the City.
$0
Fund: 105 Hotel/Motel Fund Spokane Valley
Dept: 105 2012 Budget
105-Hotel/Motel Fund
The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of
two percent on the sale or charge made for the furnishing of lodging under RCW 82.08.
These funds will be used solely for the purpose of paying all or any part of the cost of tourist
promotion, acquisition or operation of tourism-related facilities, and marketing of special
events and festivals designed to attract tourists.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Tourism Promotion $ 362,302 $ 500,000 $ 400,700
Interfund Transfers-#001 37,500 - 30,000
Total Hotel/Motel Fund $ 399,802 $ 500,000 $ 430,700
72
Fund: 120 CenterPlace Operating Reserve Fund Spokane Valley
Dept: 120 2012 Budget
120 - CenterPlace Operating Reserve Fund
The CenterPlace Operating Reserve Fund was established to provide an emergency
revenue source for the recently completed facility.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Reserve for CenterPlace Operations
Fund: 121 Service Level Stabilization Reserve Fund Spokane Valley
Dept: 121 2012 Budget
121 - Service Level Stabilization Reserve Fund
The Service Level Stabilization Reserve Fund was established to provide an emergency
revenue source to maintain service levels in the event of a downturn in the local economy.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Reserve For Service Level Stabilization
73
Fund: 122 Winter Weather Reserve Fund Spokane Valley
Dept: 122 2012 Budget
122 -Winter Weather Reserve Fund
The Winter Weather Reserve Fund was established to provide emergency services
during an unusually harsh winter.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Reserve for Winter Weather $ - $ 505,000 $ -
Fund: 123 Civic Facility Replacement Fund Spokane Valley
Dept: 122 2012 Budget
123 - Civic Facility Replacement Fund
This fund was created to set aside money for the eventual replacement of CenterPlace
and the Police Precinct Building on East Sprague. Source of funds is an annual transfer
from the General Fund.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Reserve for Facility Replacement
74
..... . ....... ._
Fund:204 Limited Tax General Obligation - Debt Service Fund Spokane Valley
Dept: 204 2012 Budget
204- Limited Tax General Obligation -Debt Service Fund
The LTGO- Debt Service Fund collects and distributes monies received and paid for
long-term debt obligations. Revenue to this fund consists of money received from the
Public Facility District and City revenue, which will be used to pay annual debt obligations
on outstanding bonds.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Debt Service on Mirabeau Bonds $ 421,987 $ 460,000 $ 432,320
Debt Service on Street Bonds 183,586 225,000 185,303
Total Debt Service Fund $ 605,573 $ 685,000 $ 617,623
Fund: 301/302 Capital Projects & Special Capital Projects Funds Spokane Valley
2012 Budget
301/302 - Capital Projects & Special Capital Projects Funds
These funds account for the collection and expenditure of the real estate excise tax levied
on all sales of real estate. The tax is levied in two phases of a quarter of a percent each.
The first quarter percent of the real estate excise tax (REET 1) must be spent on capital
improvements identified in a capital improvements plan. This REET 1 tax is accounted for
in the Capital Projects Fund 301.
The second quarter percent (REET 2) may only be levied by cities that are planning under
the Growth Management Act. These funds must be used for a capital project.
The REET 2 tax is accounted for in the Special Capital Projects Fund 302.
Revenues accumulated in these funds will be used as matching funds for construction
projects and will be transferred to other Capital Project Funds.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
301 - Capital Projects Fund
Intergovernmental Services $ 899,565 $ 901,098 $ 363,627
Interfund Transfer-out-#204 91,978 112,500 92,652
Interfund Transfer-out-#303 -
-
Interfund Transfers _ -
Total Capital Projects Fund $ 991,543 $ 1,013,598 $ 456,279
302 - Special Capital Projects Fund
Interfund Transfer-out-#204 $ - $ 112,500 $ 92,651
Interfund Transfer-out-#303 - 897,393 1,448,059
Interfund Transfer-out-#307 - 41,176 -
Interfund Transfer-out-#308 - 150,000 -
Interfund Transfers 594,536 - -
Total Special Capital Projects Fund $ 594,536 $ 1,201,069 $ 1,540,710
76
Fund:303 Street Capital Projects Fund Spokane Valley
2012 Budget
303-Street Capital Projects Fund
The Street Capital Projects Fund accounts for monies used to finance the 6-year Transportation Improvement
Plan. Revenues are transfers from the Capital Projects Fund,Special Capital Projects Fund, and the
Stormwater Fund. Expenditures are often for matching funds for Transportation Improvement Board and other
grants.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Road Design&Construction Projects
24th Ave-Sullivan to 22nd - - 278,520
Argonne Road-190 to Trent 22,587 581,886 802,792
Broadway @ Argonne&Mullan PCC,(PE,RW) - 271,000 138,150
Broadway Avenue Safety Project Pines-Park 74,127 834,000 -
Broadway Ave.Rehabilitation proj#2 949 - -
Broadway/Sullivan PCC Intersection 723,739 - -
Greenacres Trail-Design - 60,000
In-House Design-Sidewalk Infll - - 398,250
Indiana/Sullivan Intersection PCC 54,061 1,171,200 -
Indiana Avenue Extension-3600'e/o Sullivan 189,479 200,000 -
Mansfield Ave.Connection - 488,000 738,000
Mission Ave-Flora to Barker(PE&RW) - - 300,000
Park Road-#2(PE Only)-Broadway to Indiana 87,146 35,000 -
Pines(SR27)ITS Improvement SRTC 06-26 3,721 1,843,221 1,766,201
Pines/Mansfield 110,178 450,000 463,312
2009 ADA Improvements 96,449 - -
Sprague Resurface-E'green to Sufi,ADA 2,946 - 1,582,000
Sidewalk&Transit Stop Accessibility - - 182,290
Spokane Valley-Millwood Trail - - 447,000
Sullivan Euclid PCC PE, ROW - 163,000 26,289
Sullivan Rd W Bridge Replacement - - 600,000
STEP Projects 1,213,837 1,900,000 -
Misc.Road Projects-Safety 72,849 - -
Sullivan/Sprague PCC 957,843 - -
University Rd/I-90 Overpass Study - - 284,000
WSDOT Urban Ramp Projects 45,000 - -
Contingency - 500,000 1,500,000
Total Street Capital Projects Fund $ 3,654,911 $ 8,437,307 $ 9,566,804
77
Fund: 304 Mirabeau Point Capital Project Fund Spokane Valley
Dept: 304 2012 Budget
304-Mirabeau Point Capital Project Fund
Mirabeau Point is a multi-use regional project located at 2426 Discovery Place which
will be operated by the City. The bond sale proceeds were spent in 2003, 2004, and 2005.
CenterPlace provides space for a Conference Center Wing, Senior Center Wing and
a Great Room Wing. The portion of CenterPlace used for the Conference Center
Wing and Great Room Wing is being developed as a"regional facility"as defined
in RCW 36.100 and 35.57.020.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Transfer to Civic Facility Replacement Fund $ - $ - $ -
Reserve for Replacement - - -
Construction in Progress - - -
Total Mirabeau Point Project Fund $ - $ - $ -
Fund: 306 CD Block Grant Fund Spokane Valley
Dept: 306 2012 Budget
306 -CD Block Grant Fund
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Transfer to Street Capital Projects (303) $ - $ - $ -
Transfer to Capital Grant Fund - - -
Total CD Block Grant Fund $ - $ - $ -
78
Fund:307 Capital Grants Fund Spokane Valley
Dept: 307 2012 Budget
307-Capital Grants Fund
The Capital Grants Fund accounts for capital improvement projects funded partially by grant
proceeds from other governmental agencies, such as Transportation Improvement Board,
Spokane Transit Authority, Surface Transportation Program, and Community Development
Block Grant. Revenues to this fund are from grant proceeds and transfers from other special
revenue funds.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
44th Ave Pathway:Woodruff Rd. to Sands Rd. $ 360,234 $ 5,000 $ -
Broadway Ave. Rehab- Bates to Slvn 4,986 - -
Appleway/Sprague/Dishman ITS 190-Dishman-066 2,880 50,000 -
Argonne Road Overlay- Indiana to Montgomery 2,931 - -
Broadway Ave- Moore to Flora 1,626,735 150,000 -
Miscellaneous - 129 -
Total Capital Grants Fund $ 1,997,766 $ 205,129 $ -
Fund:308 Barker Bridge=Federal Grant Fund Spokane Valley
Dept: 308 2012 Budget
308 -Barker Bridge-Federal Grant Fund
The Barker Bridge-Federal Grant Fund was created to account for the revenues and
expenditures associated with the Barker Road Bridge Replacement Project. This project
was funded by BRAC grant proceeds and City match cost approximately$11,600,000 over the
course of the several years.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Barker Road Bridge Reconstruction $ 1,248,352 $ 150,000 $ -
79
Fund:309 Parks Capital Projects Fund Spokane Valley
Dept: 309 2012 Budget
309-Parks Capital Projects Fund
The Parks Capital Projects Fund is specifically designated for Parks and Recreation Capital
improvements.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Contingency $ 55,106 $ 100,000 $ 50,000
Greenacres Park 1,559,036 -
Terrace View Park Shelter - $ 80,000 $ -
Terrace View Park Play Equipment 23,489 - 120,000
Valley Mission Park -
Discovery(Universal) Park 39,133 - -
191,305 - -
Total Parks Capital Project Fund 309,032 1,739,036 170,000
Fund:310 Civic Facilities Capital Projects Fund Spokane Valley
Dept: 310 2012 Budget
310-Civic Facilities Capital Projects Fund
The Civic Buildings Capital Projects Fund is an allocated reserve of monies specifically
designated for future construction of Civic Facilities. The 2011 costs are for full width paveback
above newly installed county sewer lines and street capital projects.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Transfer to General Fund 946,914 2,000,000 -
Total Civic Buildings Capital Fund $ 946,914 $ 2,000,000 $ -
80
Fund:311 Street Capital Improvement 2011+ Spokane Valley
Dept: 311 2012 Budget
311 -Street Capital Improvement 2011+
This fund was created during the 2011 Budget development process for the purpose of
setting money aside for yet to be determined street capital improvement projects. In the
2011 Budget the City Council made the decision to make an initial transfer of$500,000
from the General Fund to this Fund#311. In addition,the Council made the decision to
transfer from the General Fund an additional amount equal to 40%of the General Fund's
audited fund balance at December 31,2010. The 2010 ending fund balance was
$27,461,703 which resulted in an additional 2011 transfer of$584,681 (computed as
($27,461,703-$26,000,000)x 40%).
In the 2012 Budget the City is appropriating all money estimated to be available for street
related capital improvement projects.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Street Capital Improvement 2011+ $ - $ - $ 1,086,881
Total Street Capital Improvement Fund - - 1,086,881
ell
Fund:402 Stormwater Management Fund Spokane Valley
Dept: 402 2012 Budget
402-Stormwater Management Fund
The Stormwater Management fund accounts for receipt and expenditure of the Stormwater fee. This fee
is levied on an annual basis based upon a number of equivalent residential units attached to the parcel.
The stormwater funds are used for stormwater management,maintenance and construction of the City's
stormwater system.
Accomplishments for 2011
•Designed/Constructed stormwater improvements at over 20 locations throughout the City
•Completed/implemented major tasks associated with the State mandated Phase II Stormwater Permit.
•Completed initial assessment work on State mandated Underground Injection Control Program(due 2013).
•Aquired maintenance property for future decant facility.
•Completed stormwater assessment rolls,updated the commercial impervious surfaces map.
•Bid contracts for Landscaping,and Structure Cleaning Services.
•Secured grant dollars to support sweeping and structure cleaning operations.
Goals for 2012
•Further refine structure inspection program and cleaning(vactoring)intervals
•Complete Underground Injection Control(UIC)Assessment/Testing(due early 2013)
•Begin designing projects and/or securing property for Stormwater Capital Improvements
•Continue work on receiving permits for,and design,a vactor liquid decant facility.
• Begin work to eliminate stormwater discharges to surface waters of the state from city streets.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Engineer 1.0 1.0 1.0
Engineering Technician II 1.0 1.0 1.0
Assistant Engineer 1.0 1.0 1.0
Maintenance/Construction Inspector 1_0 1.5 1.5
Total FTEs 4.0 4.5 4.5
Interns 2.0 2.0 1.0
Budget Detail
Salaries,Wages,&Benefits $ 344,654 $ 418,000 $ 438,614
Supplies 26,358 43,100 32,540
Services&Charges 885,284 1,341,905 1,242,720
Intergovernmental Services 50,289 146,640 23,000
Capital Outlays 275,120 300,000 400,000
Interfund Transfers/Unassigned Ending FB 62,016 - 16,567
Total Stormwater Fund $ 1,643,721 $ 2,249,645 $ 2,153,441
82
Fund:403 Aquifer Protection Area Spokane Valley
Dept: 403 2012 Budget
403-Aquifer Protection Area
The Aquifer Protection Area Fund was created in 2011 to account for aquifer protection area fees
collected by Spokane County and remitted to the City. Historically, Spokane County has collected the
fee from local residents and expended the proceeds on projects in Spokane Valley. By mutual agreement,
beginning in 2011 all monies collected by the County are now remitted to the City for use in City directed
projects that will protect the aquifer.
We estimate the fees will generate annual revenue of approximately$500,000. Neither the 2011 or
2012 City Budgets have appropriated any of the annual revenues or fund balance for projects. When
appropriate projects are identified in 2012,the budget will be amended to accommodate the
expected expenditures.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Facilities
Total Aquifer Protection Area
83
Fund:501 Equipment Rental & Replacement Fund Spokane Valley
2012 Budget
501 -Equipment Rental & Replacement Fund
The Equipment Rental & Replacement Fund (ER&R) accounts for the cost of maintaining
and replacing City vehicles and equipment for all City departments. The ER&R fund is an
Internal Service fund.
The fund accumulates the resources for vehicle and equipment replacements in the fund.
The funds or departments using the vehicle or equipment pay the scheduled
replacement fee.
Replacement funds are being collected on the telephone system, computer network
system, desktop computers, and vehicles. Maintenance and service charges for copiers,
telephones, and the internet are also charged to funds through this department.
The fund also finances and administers a fleet of pool cars for use by City departments.
Goals for 2011
• Combine this fund in the General Fund with funding intact.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Computer replacement lease $ - $ - $ -
Software/Hardware replacement - - -
Vehicle Replacement - - -
All other - 209,000 -
Total ER&R Fund $ - $ 209,000 $ -
84
Fund: 502 Risk Management Fund
Dept: 502 Spokane Valley
2012 Budget
502 -Risk Management Fund
The City of Spokane Valley Risk Management Fund is established to account for
insurance costs, claims settlement and administration of a Risk Management Safety
Program.
This fund also accounts for the funding of unemployment claims through the
State of Washington.
Budget Summary
2012
2010 2011 Proposed
Actual Budget Budget
Budget Detail
Interfund Transfer-#001 $ 309,724 $ 319,000 $ 319,000
Total Risk Management Fund $ 309,724 $ 319,000 $ 319,000
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2011 Work Force Comparison:
The 29 Washington Communities with a Population of
100,000 or Less
CITY POPULATION FULL-TIME PART-TIME
Bellingham 81,070 748 30
Yakima 91,630 690
18
Renton 92,590 647 19
Redmond 55,150 594 25
Olympia * 46,780 No Response No Response
Richland 49,090 466 30
Kirkland 49,020 436 28
Auburn 70,705 408 4
Bremerton 38,790 332 21
Lynnwood 35,860 329 13
Kennewick 74,665 327 7
Federal Way 89,370 289 17
Longview 36,730 286 9
Bothell 33,720 281 14
Pasco 61,000 277 8
Puyallup 37,240 275 20
Lacey 42,830 247 3
Walla Walla 31,670 241 15
Marysville 60,660 238 10
Lakewood 58,190 235 9
Issaquah 30,690 228 24
Edmonds 39,800 207 6
Mount Vernon 31,940 184 22
Wenatchee 32,090 177 5
Shoreline 53,200 127 15
Spokane Valley* 90,110 87 5
Sammamish 46,940 66 4
Burien 47,660 64 12
University Place 31,170 45 7
AVERAGE 305 16
Source: Association of Washington Cities Survey: 2011 Full Time
8/31/2011
* Not Calculated in Average
88
Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
2012 Salary Schedule
Effective 1/1/2012
Position Title Grade 2012 Range
City Manager Unclassified
Deputy City Manager 21-22 8,888.29 - 12,661.08
City Attorney 21 8,671.50 - 11,395.08
Community Development Director 21 8,671.50 - 11,395.08
Finance Director 21 8,671.50 - 11,395.08
Public Works Director 21 8,671.50 - 11,395.08
Parks and Recreation Director 19 7,199.37 - 9,230.79
Human Resources Manager 18 6,480.26 - 8,307.29
Planning Manager 18 6,480.26 - 8,307.29
Building Official 18 6,480.26 - 8,307.29
Senior Engineer-Capital Projects,Development 18 6,480.26 - 8,307.29
Deputy City Attorney 18 6,480.26 - 8,307.29
Senior Engineer-Traffic,CIP Planning/Grants 17 5,831.91 - 7,476.25
Accounting Manager 17 5,831.91 - 7,476.25
City Clerk 16 5,248.20 - 6,728.20
Engineer 16 5,248.20 - 6,728.20
Senior Plans Examiner 16 5,248.20 - 6,728.20
Public Works Superintendent 16 5,248.20 - 6,728.20
Senior Administrative Analyst 16 5,248.20 - 6,728.20
Senior Planner 16 5,248.20 - 6,728.20
Associate Planner 15 4,724.02 - 6,055.80
CenterPlace Coordinator 15 4,724.02 - 6,055.80
Assistant Engineer 15 4,724.02 - 6,055.80
IT Specialist 15 4,724.02 - 6,055.80
Engineering Technician II 15 4,724.02 - 6,055.80
GIS/Database Administrator 15 4,724.02 - 6,055.80
Human Resource Analyst 14 4,251.88 - 5,450.64
Accountant/Budget Analyst 14 4,251.88 - 5,450.64
Administrative Analyst 14 4,251.88 - 5,450.64
Assistant Planner 14 4,251.88 - 5,450.64
Building Inspector II 14 4,251.88 - 5,450.64
Plans Examiner 14 4,251.88 - 5,450.64
Public Information Officer 14 4,251.88 - 5,450.64
Engineering Technician I 14 4,251.88 - 5,450.64
Senior Permit Specialist 14 4,251.88 - 5,450.64
Maintenance/Construction Inspector 13-14 3,826.38 - 5,450.64
Recreation Coordinator 13-14 3,826.38 - 5,450.64
Customer Relations/Facilities Coordinator 13 3,826.38 - 4,905.37
Code Enforcement Officer 13 3,826.38 - 4,905.37
Building Inspector I 13 3,826.38 - 4,905.37
Planning Technician 13 3,826.38 - 4,905.37
Deputy City Clerk 12-13 3,445.00 - 4,905.37
Senior Center Specialist 12-13 3,445.00 - 4,905.37
Human Resources Technician 12-13 3,445.00 - 4,905.37
Administrative Assistant 11-12 3,099.55 - 4,414.73
Permit Specialist 11-12 3,099.55 - 4,414.73
Accounting Technician 11-12 3,099.55 - 4,414.73
Maintenance Worker 11-12 3,099.55 - 4,414.73
Office Assistant II 10-11 2,789.41 - 3,973.46
Custodian 10 2,789.41 - 3,575.28
Office Assistant I 9-10 2,510.78 - 3,575.28
The pay grades for positions not represented by the Union are 2.5%lower than reflected above as they were not
increased by the 2.5%COLA on January 1,2011
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CITY OF SPOKANE VALLEY
Glossary of Budget Terms
Accrual Basis — A basis of accounting Capital Improvement — Expenditures
in which revenues and expenditures are related to acquisition, expansion or
recorded at the time they occur as rehabilitation of an element of the
opposed to when cash is actually government's physical plant; sometimes
received or spent. referred to as infrastructure.
Appropriation — A legal authorization Capital Outlay —Fixed assets that have
granted by the City Council to make general value of $5,000 or more and
expenditures and to incur obligations for have a useful economic lifetime of more
a specific purpose. than one year.
Assessed Valuation — The valuation set Capital Project — Major construction,
upon real estate and certain personal acquisition, or renovation activities
property by the County Assessor as a which add value to government's
basis for levying property taxes. physical assets or significantly increase
their useful life, also called capital
Authorized Positions — Employee improvements.
positions, which are authorized in the
adopted budget, to be filled during the Capital Projects Fund—A fund created
year. to account for all resources and
expenditures used for the acquisition of
Bond — A long-term promise to repay a fixed assets except those financed by
specified amount(the face amount of the enterprise funds.
bond) on a particular date (the maturity
date). The most common types of bonds Contingency — A budgetary reserve set
are general obligation revenue bonds. aside for emergencies or unforeseen
Bonds are primarily used to finance expenditures not otherwise budgeted.
capital projects.
Contractual Services — Services
Budget—A plan of financial activity for rendered to a government by private
a specified period of time (fiscal year or firms, individuals, or other governmental
biennium) indicating all planned agencies.
revenues and expenses for the budget
period. Debt Service — Payment of interest and
principal on borrowed money according
Budget Message — The opening section to a predetermined payment schedule.
of the budget that provides the City
Council and the public with a general Department — The basic unit of service
summary of the most important aspects responsibility, encompassing a broad
of the budget, changes from the current mandate of related service
and previous years, and the views and responsibilities.
recommendations of the Mayor.
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Division — Can be a subunit of a that define accepted accounting
department which encompasses a principles.
substantial portion of the duties assigned
to a department (e.g. Building Division GASB — The Governmental Accounting
in the Planning and Community Standards Board, established in 1985, is
Development Department). the current standard-setting board for
governmental GAAP.
Encumbrance — The commitment of
appropriated funds to purchase an item General Fund — The principal operating
or service. To encumber funds means to fund of the City used for general
set aside or commit funds for a specified governmental operations. Taxes and
future expenditure. fees that generally have no restriction on
their use support it.
Expense — Charges incurred (whether
paid immediately or unpaid) for General Obligation (G.O.) Bonds —
operations, maintenance, interest or This type of bond is backed by the full
other charges. faith, credit and taxing power of the
government issuing it.
Face Value — The amount of principal
that must be paid at maturity for a bond Indirect Cost—A cost necessary for the
issue. functioning of the organization as a
whole, but which cannot be identified
Fiscal Year — A twelve-month period with a specific product, function or
designated as the operating year for activity.
accounting and budgeting purposes in an
organization. Infrastructure — The physical assets of
a government (e.g. streets, water, sewer,
Full-time Equivalent Position (FTE) — public buildings, and parks).
A full-time or part-time position
converted to the decimal equivalent of a Interfund Transfers — The movement
full-time position based on 2,080 hours of monies between funds of the same
per year. For example, a part-time governmental entity.
person working 20 hours per week
would be equivalent of 0.5 of a full-time Levy — To impose taxes for the support
position. of the governmental activities.
Fund—A fiscal entity with revenues and Long-term Debt—Debt with a maturity
expenses that are segregated for the of more than one year after the date of
purpose of carrying out a specific issuance.
purpose or activity.
Mission Statement—A broad statement
GAAP — Generally Accepted of the intended accomplishment or basic
Accounting Principles. Uniform purpose of a program.
minimum standards for financial
accounting and recording, encompassing Modified Accrual Accounting — A
the conventions, rules, and procedures basis of accounting in which
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expenditures are accrued but revenues Revenue — Sources of income financing
are accounted for when they become the operations of government.
measurable and available. Since this
type of accounting basis is a Taxes—Compulsory charges levied by a
conservative financial approach, it is government for the purpose of financing
recommended as the standard for most services performed for the common
governmental funds. benefit. This term does not include
specific charges made against particular
Operating Budget — The portion of the persons or property for current or
budget that pertains to daily operations permanent benefits such as special
that provide basic governmental assessments. Neither does the term
services. include charges for services rendered
only to those who pay, for example,
Ordinance — A formal legislative sewer service charges.
enactment by the City Council. If it is
not in conflict with any higher form of Unreserved Fund Balance — The
law, such as a statute or constitutional portion of a fund's balance that is not
provision, it has the full force and effect restricted for a specific purpose and is
of law within the boundaries of the available for general appropriation.
municipality to which it applies.
User Charges — The payment of a fee
Program — The smallest organization for direct receipt of a public service by
that delivers a specific set of services. A the party who benefits from the service.
program may be an entire department; or
if a department encompasses Vision Statement — A short statement
significantly diverse responsibilities or that conveys the big picture of the
large work forces, a single department organization. It is general in scope, not
may be divided into two or more restricting. It answers the question
programs. "Why?"
Reserve — An account used to either set
aside budgeted revenues that are not
required for expenditure in the current
budget year or to earmark revenues for a
specific future purpose.
Resolution — A special or temporary
order of a legislative body—an order of
a legislative body requiring less legal
formality than an ordinance or statute.
Resources—Total amounts available for
appropriation including estimated
revenues, fund transfers, and beginning
balances.
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