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Ordinance 03-096 Adopts 2004 Budget CITY OF SPOKANE VALLEY SPOKANE COUNTY,WASHINGTON ORDINANCE NO. 03-096 AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, WASHINGTON,ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2004 THROUGH DECEMBER 31, 2004 APPROPRIATING FUNDS AND ESTABLISHING SALARY SCHEDULES FOR ESTABLISHED POSITIONS. 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, 2004 and ending December 31, 2004; 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 on November 1 Ith and November 18th that the City Council in the City of Spokane Valley would meet and receive public comment in the City Council Chambers prior to the adoption of the budget; and Wl-IEREAS, following the filing of the preliminary budget with the City Clerk, notice of the same and a hearing on the budget, the City Council desires to adopt the 2004 budget, including all allowances and appropriations for each item, department, classification and fund so that a balanced budget, where appropriations are limited to the estimated revenues, is adopted for the City. NOW, THEREFORE, the City Council of the City of Spokane Valley do ordain as follows: Section 1. Adoption of 2004 Budget. The budget for the City of Spokane Valley for the year 2004 is hereby adopted as the balanced budget of the City with appropriations limited to the total estimated revenues of the City. The final budget for 2004 is attached hereto and by this reference is incorporated herein pursuant to RCW 35A.33.075. For summary purposes the total estimated revenues and appropriations for each separate fund plus the aggregate total for all such funds are set forth as follows: FUND ESTIMATED REVENUE/APPROPRIATION GENERAL $26,356,316 STREET 3,773,184 ARTERIAL STREET 600,000 TRAILS AND PATHS - HOTEL/MOTEL 300,000 DEBT SERVICE L'O'GO 2003 - 800,000 CAPITAL PROJECTS 180,000 SPECIAL CAPITAL PROJECTS 300,000 STREET CAPITAL: PROJECTS 3,219,700 Ordinance 03-096 Appropriation for 2004 Budget Page I of 2 MIRAI3EAU PT. CAl'ITA_L PROJECT 9,500,000 STREET 13ND CAPITAL PROJECTS 2,430,000 STORMWATER MGMT. 518,700 EQUIP. RENTAL/REPLACEMENT 28,600 RISK MGMT. $ 137,500 The total balance of all funds appropriated for the year 2004 is $48,144,000. Section 2. Positions and Salary Schedules. The various positions and salary ranges for City Employees are attached to this Ordinance as Appendix"A." 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 2"d day of December, 2003. �y II '1 aa1111 Michael DeVleming, May. A' S / Christine Bainbridge, City Clerk Approved s To orm: i P. riskell De if/ A,4p,t1 t City Attorn 4.- ey a,�,01.toorrri,,i Date of Publication: .'�k ... Effective Date: / --//=v� =O•�OC�pD.,4T• - �' SEAL �t U ... INCORPORATED Mich31,2003, 1%A.., .•O� -',-1,SHIN GI-e.`. Ordinance 034096 Appropriation for 2004 Budget Page 2 of 2 Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE Proposed 2004 Salary Schedule Position Title Grade 2004 Range City Manager Unclassified Deputy City Manager 21 $ 7,020 - $ 9,000 Community Development Director 21 7,020 - 9,000 Finance Director 21 7,020 - 9,000 Public Works Director 21 7,020 - 9,000 Parks and Recreation Director 19 5,686 - 7,290 City Engineer 19 5,686 - 7,290 Planning Manager 18 5,118 - 6,561 Building Official 18 5,118 - 6,561 Senior Engineer 17 4,606 - 5,905 Deputy City Attomey 16 4,145 - 5,314 City Clerk 16 4,145 - 5,314 Senior Planner 16 4,145 - 5,314 - Accounting Manager 16 4,145 - 5,314 IT Specialist 15 3,731 - 4,783 Associate Planner 15 3,731 - 4,783 Assistant Engineer 15 3,731 - 4,783 Public Works Superintendent 15 3,731 - 4,783 Accountant/Budget Analyst 14 3,358 - 4,305 Administrative Analyst 14 3,358 - 4,305 Assistant Planner 14 3,358 - 4,305 Building Inspector II 14 3,358 - 4,305 Plans Examiner 14 3,358 - 4,305 GIS Technician 14 3,358 - 4,305 Engineering Technician 14 3,358 - 4,305 Maintenance/Construction Inspector 13-14 3,022 - 4,305 Recreation Coordinator 13-14 3,022 - 4,305 Code Enforcement Officer 13 3,022 - 3,874 Building Inspector I 13 3,022 - 3,874 Planning Technician 13 3,022 - 3,874 Deputy City Clerk 12-13 2,720 - 3,874 Senior Center Specialist 12-13 2,720 - 3,874 Maintenance Worker II 12 2,720 - 3,487 Administrative Assistant 11-12 2,448 - 3,487 Permit Specialist 11-12 2,448 - 3,487 Accounting Technician 11-12 2,448 - 3,487 Maintenance Worker I 10-12 2,203 - 3,487 Office Assistant II 10-11 2,203 - 3,138 Office Assistant I 9-10 1,983 - 2,824 Recreation Assistant 5 1,301 - 1,668 69 • Spokane \ � jvalley Preliminary Budget January 1 - December 31 , 2004 David Mercier City Manager Dated October 21 , 2003 CITY OF SPOKANE VALLEY—2004 BUDGET Table of Contents Budget Message Councilmembers & Staff 1 City Manager Budget Message 2 Budget Guide About the Budget&the Budget Process 5 Spokane Valley Budget Policies 8 Basis of Accounting and Budgeting 9 Explanation of Revenue Sources 11 Budget Summary Revenue Assumptions 15 Expenditure Assumptions 16 Budget Summary 17 Revenues by Type 18 General Fund Revenue Sources Chart 19 City-Wide Revenue Sources Chart 20 Detail Revenues by Type 21 Expenditures by Department 23 General Fund Expenditures by Department by Type 24 General Fund Expenditures by Department Chart 25 General Fund Expenditures by Type Chart 26 Expenditures General Fund: Legislative Branch 27 Executive&Legislative Support 28 Public Safety 30 Contract Expenditures Chart 32 Operations &Administrative Services 33 Public Works 37 Planning& Community Development 38 Library 42 Parks &Recreation 43 General Government 49 All Other Funds: Street Fund 50 Arterial Street Fund 51 Trails &Paths Fund 51 Hotel/Motel Fund 52 . Debt Service Fund 52 Capital Projects & Special Capital Projects Funds 53 CITY OF SPOKANE VALLEY—2004 BUDGET Table of Contents Street Capital Projects Fund 54 Mirabeau Point Capital Project Fund 55 Stormwater Management Fund 56 Equipment Rental & Replacement Fund 57 Risk Management Fund 58 City Profile & Other Budget Information General Fund Capital Expenditures 59 All Other Funds Capital Expenditures 60 Position Listing by Department 61 Full Time Equivalent Count by Year 62 Community Profile and History 63 Budget Ordinance 67 Glossary 70 l ' CITY OF SPOKANE VALLEY City Council Members Michael DeVleming, Mayor Diana Wilhite, Deputy Mayor Position#3 Position #1 Steve Taylor Gary Schimmels Position#2 Position#4 Richard Munson Mike Flanigan Position#5 Position#6 Dick Denenny Position#7 Staff David Mercier, City Manager Nina Regor, Deputy City Manager Ken Thompson, Finance & Administrative Services Director Marina Sukup, Community Development Director Mike Jackson, Parks & Recreation Director Neil Kersten, Public Works Director Cary Driskell, Deputy City Attorney Tom Scholtens, Building Official Chris Bainbridge, City Clerk • Budget Message t Annual Budget for Fiscal Year 2004 Dear Mayor, City Councilmembers and Citizens of Spokane Valley: I am pleased to introduce the budget document for Fiscal Year 2004, which will be this City's first full year in operation. The budget is a product of the combined efforts of the City Council, staff, and citizens to identify and address the service needs of the community and provide funding to meet those needs as best we can within the available resources. The City Council has established specific goals and policy initiatives for implementation in the coming year and the proposed budget allocates resources in a manner that accomplishes City Council objectives on behalf of Spokane Valley residents. The Current Year in Review In this first budget message from me as city manager, I will forego the temptation to describe in detail the many accomplishments that resulted from the hard work of your elected officials and the new staff that have come together to fully launch this new venture in self-government. Instead of a description of recent successes, I believe that sharing with the community the Statement of Core Beliefs adopted by the City Council will be far more informative about how this organization aims to serve the residents of Spokane Valley. It is said that you can not get to where you want to be, unless you know your destination_ In fast months in the life of the new City, much attention has been given to laying the foundation of core beliefs,philosophy, and customer service orientation upon which city services will be provided in the long term. I am pleased to share with the citizens of Spokane Valley the beliefs that so profoundly guide the nature and conduct of city government and create the vision for self-government the City Council believes will fulfill the purposes of incorporation. STATEMENT OF CORE BELIEFS WHEREAS,the City Council desires to provide a clear set of general policy guidelines for the conduct of city government; NOW, Tl ,REFORE,the City Council of the City of Spokane Valley does hereby affirm and resolve that the following core beliefs shall serve as guidelines for the conduct of affairs by all branches of Spokane Valley City Government. • We believe that Spokane Valley should be a visionary city encouraging its citizens and their government to look to the future beyond the present generation and to bring such ideas to public discussion and to enhance a sense of community identity. We believe that the elected body decision making is the only lawful and effective way to conduct the public's legislative business and that careful observance of a clear set of 2 Governance Coordination rules of procedure can best enhance public participation and decision making. We believe in the City Council as policy leaders of the City. One or more City Councilmembers are encouraged to take the lead, where practical, in sponsoring Ordinances or Resolutions excepting quasi.judicial or other public hearings and the statutory duties of the City Manager as set forth in RCW 35A.13.020. We believe in hearing the public view. We affirm that members of the public should be encouraged to speak and be beard through reasonable rules of procedure when the public business is being considered thus giving elected officials the broadest perspectives from which to make decisions. We believe that the City of Spokane Valley's governance should be known as "user friendly," and that governance practices and general operations should consider how citizens will be served in the most responsive, elective and courteous manner. We believe that the economic and commercial job base of the community should be preserved and encouraged to grow as an alternative to increasing property taxes. We believe it imperative to have an expanded and diverse economic base. We solicit the City Manager's support in conducting the affairs of the City with due regard for: Promoting mutual respect between the Citizens, City staff and the City council by creating the organizational team work necessary for effective, responsive and open government. Providing the City Council and public reasonable advance notice when issues are to be brought forward for discussion. Establishing and maintaining a formal city-wide customer service program with emphasis on timely response, a user-friendly atmosphere, and an attitude of facilitation and accommodation within the bounds of responsibility, integrity, and financial capability of the City, including organizational and job description documents while pursuing"best practices" in customer service. Seeking creative ways to contain or impede the rising cost of governmental services, including examination of private sector alternatives in lieu of governmentally provided services. Providing a database of future projects and dreams for the new City of Spokane Valley so that good ideas from its citizens and leaders are not lost and the status of projects can be readily determined. 3 The Coming Fiscal Year - The City Council sets priority goals for achievement each year. The goals they establish represent just those areas of concern or opportunity that the staff will concentrate on in addition to their various everyday responsibilities. The six (6) specific focus areas the City Council has directed staff attention to in 2004 are: Experiment with a Managed Competition Program designed to identify alternative Service providers at more economical rates than accorded by current service providers. Initiate the Development of Spokane Valley's First Comprehensive Plan which will create the City's long-term vision and link transportation system improvements to land use goals in support of that vision. Continuously Improve Overall Communication between government and its citizens, between staff and Council, among star', and between Councilmembers. Develop a Five-Year Strategic Financial Plan that forecasts revenues and expenses as well as identifies funding and financial challenges and options. Develop and Strengthen External Relations to advance the interest of Spokane Valley through interaction and advocacy with neighboring jurisdictions, the state legislature, funding boards and commissions, the congressional delegation and statewide and national municipal organizations. Develop an Approach for Long-Term Wastewater Services including the evaluation of a regional system option. In closing, l would like to thank the Mayor and City Council and all of the individual staff members who have worked so hard moving the City forward. You have given generously of your time and energy during this start-up year filled with learning,tough decisions, hard work and an incredible sense of accomplishment. Your diligence helps brighten the future of our new City. Thanks also for the patience shown and feedback given by many citizens who have demonstrated their interest in the activities the new City has undertaken to improve the quality of life in Spokane Valley. Respectfully submitted, David Mercier City Manager l 4 Spokane ..j"Valley 11707 E Sprague Ave Suite 106 • Spokane Valley WA 99206 509.921.1000 • Fax: 509.921.1006 • cityhall®spokanevalley.org TO: David Mercier, City Manager and Members of Council FROM: Ken Thompson, Finance &Administrative Services Director DATE: October 21, 2003 SUBJECT: About the Budget and the Budget 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 provides four functions: 1. 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. 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. 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. 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 5 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. Year 2004 Budget Process The City of Spokane Valley operates on a calendar year basis. It utilizes an incremental budgeting approach that assumes, for most functions of government, that the current year's budget is indicative of the base required for the following year. Any increases are incremental and based on need defined by the organization's budget policies, emerging issues, Council goals, and available resources. This incremental process recognizes that most mandated functions will not likely change from year to year, but 2004 is different. 2003 was the City's start-up year, and its budget wasn't set up with an eye to ongoing operation. Therefore, the major emphasis for 2004 is to provide the foundation upon which future budgets will be based. It is focused around Council priorities and requested increases in funding. The formal budget planning begins in the Spring with discussions between the City Manager and City Council during a mid-year retreat. Following the retreat, the City Manager and the Department Directors prepare the preliminary budget based upon the City Council priorities. The City Council reviews the preliminary budget beginning in October. In August, departments prepare requests for new staff; programs, or significant increases to their current year budget that will address emerging issues and other operational needs. In their requests, the departments identify the problem that they are trying to address, the recommended solution, implementation plan, projected cost and expected outcomes. The Finance Department and City Manager conduct an analysis of the departmental base budgets and the revenue outlook for the coming year to determine the availability of funds for any new initiatives. During August and September, the departments also develop their base budgets. These budget requests are submitted to the Finance Department by the middle of September. In late September, the City Manager reviews each department's budget requests and develops a preliminary budget recommendation. As mandated by RCW 35A.33.135, the first requirement is that the City Manager submit estimated revenues and expenditures to the City Council on or before the first Monday in October. The preliminary budget is presented to the City Council in late October or early November. Public hearings are held to obtain taxpayers' comments, and revisions as applicable, are made. The Council makes its adjustments to the preliminary budget and adopts by ordinance a final balanced budget no later than December 31. The final operating budget as adopted is published, distributed, and made available to the public during the first three months of the following year. 6 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 used as intended. Finance provides financial updates to the City Council 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 approved by one more than the majority after holding one public hearing. 7 City of Spokane Valley Selected Budget Policies 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. lnterfund charges will be based on recovery of the direct costs associated with providing those services. Budget adjustments requiring City Council approval will occur through the ordinance process at the fund level coordinated by the Finance Department and will occur 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. A balance of 8% to 15% of revenues is the goal for the General Fund fund balance, except in start-up years when this level is impractical. It is expected to take up to seven years to attain this targeted fund balance. All draws on the General Fund balance may be used only for one time capital expenditures, not operating costs. A contingency fund of 1.5% of General Fund revenues is set aside to take proper steps toward at least attaining this target. At full stabilization in the eighth year, 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 maintain equipment replacement funds that will receive annually budgeted contributions from the operating expenses of departments owning the capital equipment 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. 8 BASIS OF ACCOUNTING AND BUDGETING Accountin g Accounting records for the City are maintained in accordance with methods prescribed by the State Auditor under the authority of Washington State law, Chapter 43.09.20 RCW, 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 financing uses) in net current assets. There are four governmental fund types used by the City of Spokane Valley: 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. 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, and Hotel/Motel Fund. Debt Service Funds These funds account for financial resources which are designated for the retirement of debt. Debt Service funds are comprised of the Limited Tax General Obligation Fund. 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 and the Streets Capital Projects Fund. 9 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: Enterprise Funds These funds account for operations that provide goods or services to the genera] public and are supported primarily by user charges. The Stormwater Management Fund is included in this group of funds. 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. 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. The appropriate basis is used throughout the budgeting, accounting, and reporting processes. Full accrual is a method of accounting that matches revenues and expenses with the period to which they relate, rather than focusing on actual cash flows. In this method, for example, an asset is depreciated as it is "used up", and the expense is recognized in periodic increments, rather tan assuming the asset holds its value until it is actually disposed of. However, since the focus of budgeting is on the revenues and expenditure 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. 1 0 I EXPLANATION OF REVENUE SOURCES GENERAL FUND REVENUES: Pr•:___2psth,Tax Revenue 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, #8 and #9, which leaves the City with the authority to levy $2.10 for its own purposes. The levy amount must be established by ordinance by November 15th 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 with the County receiving 15% of each .5%. After deducting .01% as a County administrative fee, the City's effective rate is .84%. Local 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% to the County, with the remainder being distributed by population to the cities and the unincorporated areas of the County. Gambling Tax Revenues 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); Punch Boards (5% gross); Pull Tabs (5% gross); Card playing(10%gross). Leasehold Excise Tax Taxes on property owned by state or local governments and leased to private parties (City's share). 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 for liquor receipts, and motor vehicle excise taxes including travel trailer and camper excise tax. These taxes are collected by the State of Washington and 11 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 i month of the quarter. The 2003 population figure used in the 2004 Preliminary Budget is 82,005 as determined by the Office of Financial Management for Washington State. This figure is important when determining distribution of State shared revenues on a per capita basis. Liquor Board Profits and Liquor Excise Tax Cities receive a share of both liquor board profits and liquor excise tax receipts. The profits are distributed on the last day of March, June, September, and December. The excise portion is distributed on the last day of January, April, July, and October. To be eligible to receive these revenues, a city must devote at least two percent of the distribution to support an approved alcoholism or drug addiction program. Service Revenues Fees are charged for services rendered by the City of Spokane Valley. Most of the fees in the General Fund are protective 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 and the City, on average, keeps only 50% of the amount collected. (_ Recreation Program Fees The Parks and Recreation Department charges fees for selected recreation programs. These fees offset some of the costs related to providing the program. Investment Interest The City makes investment interest on sales tax, property tax, and fund investments. OTHER FUND REVENUES: STREET FUND: Motor Vehicle Fuel Excise Tax (gas tax) There are two separate distributions to cities of revenues from this tax. Cities with a population of 15,000 and above are required to account for the per capita share of the unrestricted gas tax as a source to finance street maintenance. Cities in this population group are also required to account for the per capita share of the restricted gas tax to be used for arterial street construction. Both distributions must be accounted for in separate funds, the Street Fund receives the unrestricted portion of the gas tax, while the restricted portion goes to the Arterial Street Fund. The City's allocation for the gas tax for 2004 is $14.13 per capita. l 12 ARTERIAL STREET FUND: Motor Vehicle Fuel Excise Tax (gas tax) This fund receives its tax revenue from the restricted portion of the gas tax. This Fund is to provide capital project funding as well as major maintenance functions on arterial streets. The City's allocation for the gas tax for 2004 is $6.61 per capita. TRAILS &PATH FUND: A small percentage of the City's gas tax must be set aside for trails and paths. This money will likely accumulate for several years until adequate dollars are available for a project. HOTEL/MOTEL FUND: This fund receives all revenue resulting from the Hotel/Motel Tax levied upon charges made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp and other transient accommodations in the City. The tax rate is 2 percent of the selling price or charge made for the lodging. It is collected and administered by the Washington State Department of Revenue. State law requires that these taxes be credited to a special fund with limitations on use, principally to support tourism/convention activities and related facilities, as prescribed by RCW 67.28.310. DEBT SERVICE FUND—LTGO 03: The Public Facilities District will provide funding for the debt service on CenterPlace Bonds. The City's Capital Projects and Special Capital Projects Funds will provide funding for the debt service on street bonds. 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 be used for financing capital projects as specified in the capital facilities plan under the Growth Management Act. 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 be used for financing public works capital projects as specified in the capital facilities plan under the Growth Management Act. 13 INTERFUND TRANSFERS: Many funds receive their revenues from other funds in the form of an interfund transfer. These transfers may represent payments for service, an operating transfer, or a concentration of revenues for a specific project. The following funds receive transfers from other funds. Street Capital Projects Fund is budgeted to receive transfers from Arterial Streets, $600,000, and Special Capital Projects, $200,000, for Transportation Improvement Board grant matching funds. Bond sale proceeds in 2003 in the amount of$2,430,000 will also be used in this fund on street projects. Equipment Rental & Replacement is budgeted to receive transfers from the General fund for interfund charges in the total amount of$131,634. Risk Management Fund is budgeted to receive $137,500 from the General Fund for employment security payments and City insurance premiums. STORMWATER MANAGEMENT FEE: This fee is imposed upon every developed parcel of property within the City and is an annual charge of $10.00 for each single family unit and $10.00 per 3,160 square feet of impervious surface for all other properties. These charges are uniform for the same class of customers or service facilities. These fees are estimated to be $747,500 for 2004. • 14 2004 PRELIMINARY BUDGET Major Revenue Assumptions 1. The 2003 population figure used in the 2004 Preliminary Budget is 82,005 as determined by the pace of Financial Management for the State of Washington. This figure is important when determining distribution of State shared revenues on a per capita basis. 2. The 2004 estimated assessed valuation (AV) is $5,100,000,000. The City's actual assessed value will be assigned by the Spokane County Assessor. 3. Property taxes are levied based on assessed value and the City expects to collect 95% of those taxes levied in 2004 realizing the remaining 5% may be collected in the following years. 4. Estimates for sales tax receipts were based on the City's actual collections in 2003 with adjustments for corrected filings. 5. Gambling tax estimates were estimated from amounts collected by the City in 2003. 6. Franchise fees were based upon the projected fees collected in the 2003 budget year. 7. Liquor excise taxes and liquor profits are based upon estimates from the Municipal Research Services & Center(MRSC). 8. Fines &Forfeits were based upon projected collections by the City in 2003. 9. Building permit and land use fees were estimated by the Spokane Valley Building • Department based upon 2003 records. 10. Real estate excise taxes were based upon projected collections by the City in 2003. 1 1. Gas tax revenues are based upon estimates from the MRSC. 12. The Stormwater Management fee is based upon an Equivalent Residential Unit (ERU), or the amount of stormwater associated with the frontage of a standard residence. 15 2004 PRELIMINARY BUDGET Major Expenditure Assumptions 1. Service levels are the same or Beater than provided in 2003. 2. Positions and salary ranges are based upon the City's compensation and classification plan. 3. Benefit amounts were based upon the proposed employee benefits plan. 4. The contract costs for public safety, park maintenance and street maintenance are based upon estimates by City staf. • • l C 16 City of Spokane Valley 2004 Budget Summary Est. Beg Est Ending Fund Fund Balance Revenues Expenditures Fund Balance 001 General Fund $ (3,400,650) * $ 26,356,316 $ 26,356,316 $ (3,400,650) 101 Street Fund 5,029,460 * 2,062,200 3,773,184 3,318,476 102 Arterial Street Fund 423,000 542,000 600,000 365,000 103 Trails & Paths Fund - 12,800 - 12,800 105 Hotel Motel Fund 10,000 380,000 300,000 90,000 204 Debt Service LTGO 03 - 800,000 800,000 - 301 Capital Projects Fund • 200,000 840,000 180,000 860,000 302 Special Capital Projects 200,000 840,000 300,000 740,000 303 Street Capital Projects - 3,230,000 3,219,700 10,300 304 Mirabeau Point Capital Projects 9,700,000 - 9,500,000 200,000 305 Street Bond Capital Projects 2,430,000 - 2,430,000 - 402 Stormwater Management 400,000 747,500 518,700 628,800 501 Equipment R& R - 131,634 28,600 103,034 510 Risk Management - 137,500 137,500 - $ 14,991,810 $ 36,079,950 $ 48,144,000 $ 2,927,760 Estimated beginning fund balances do not include interfund loans receivable or payable. General Fund expenditures include $800,000 of loan repayment to the Street Fund, which is not a true expenditure. • 17 City of Spokane Valley 2004 Budget Revenues by Type General Fund Property Tax $ 10,710,000 Sales Tax 11,720,000 Gambling Tax 690,000 Leasehold Excise Tax 5,000 Franchise Fees 640,000 State Shared Revenues 882,816. Service Revenues 939,000 Fines and Forfeitures 400,000 Recreation Program Fees 229,000 Miscellaneous & Investment Interest 18,000 Transfers 122,500 Total General Fund 26,356,316 Other Funds Street Fund 2,062,200 Arterial Street Fund 542,000 Trails & Paths Fund 12,80.0 Hotel/Motel Fund 380,000 Debt Service LTGO 03 800,000 Capital Projects Fund 840,000 Special Capital Projects Fund 840,000 Street Capitial Projects Fund 3,230,000 Stormwater Management Fund 747,500 Equipment Rental & Replacement 131 ,634 Risk Management Fund 137,500 Total Other Funds 9,723,634 Total All Funds $ 36,079,950 • 18 • City of Spokane Valley 2004 General Fund Revenue Sources $25,356,316 Property Tax .„,,----- - 40.6% Other Revenue � I `ts � ` " } �ro'"" 'Recreation Program Y° 1i° t :qq0 , F t • 1 '' 6 *Fees L l- .• a 'N rs - p ti �.. t c{••-' ' i „I` '' °om ,N 4 id Il„� 0.9% i� A, {,Tr .4 ¶4, 0 t' ` t4,:..;: :.,‘,1;,-,_j_ k, f I t '5 -n {! t ' ., j , ''ii 4 :, y, a ,1,,y kt f � 5t'i' t1 12 :,; a 4, 3 • Tt k ,tn; t` � U :4 'Tfi V .., *,wl 0 ”, ik Fines and Forfeitures R r d,.."..'H°11-411 sti , t ,f ... 't I .' r, a 7 ` 40 .:-Flt.:.' ? t, �� �' �,S a iu d� P A < $� � jiptf ' ra..R .Service Revenues ! l! ` i, 3.8% a f T State Shared Revenues 3.5% - a 3 �ecj , r Franchise Fees ,c t i ay�ti 7I .1 s t ` ._ ' 2.6/ k0,1 �� ;i J � t r : r ;,. j rr `, !Y d Gambling Tax T:7-:,!-"1::',1,-.„*.: ' ti• ' 2.6% .--...,.-.4-..,.:.:,...,::-.•'.",••:."(.,-• , ' - {, . r- ' 1 . ✓+ I r , q . Sales Tax 44.5% 19 City of Spokane Valley 2004 Estimated City Resources $36,079,950 Interfund Transfers • Property Tax 3.9% ______ r 29.6% P.,°,,,,-',,-44- 4.13.. ,. (4-41.0,: �t 9 �- 4 ;v, . t V t, L4 �u �7 1 Aft Nt111 r ,.. r t,K,? r, Stormwater Management .'-ft 1x4 ;�t �1 s `y4,, ,4 �' � :„; u,'a Fees — !� - ��\ `K "d��„ ,'�:,�'Ir��y� ' �'�.:s`s r: f5{,, ' 1� 2.3% f ,%t i , �.f 9 Y ;� , ,� t �, ! , t f ..,, ![ ., F a.} , w Ord } r.<i;• " } r, r rc �- REET Revenue : `1 , rt Facilities District , . , ,71 1, .1 Revenue 1.8% •. ,}i' . Hote,Motel Tax i , ` i �rr., r� V 11 I 1E.t i j f t.f ' f l .' t v t.; tr Motor Fuel Tax 7.9% rr;;ll., � .- -.! •.- w:1 I r,. Sales Tax s r :,,: :t..,,.-.(,':,- , .• ;t 36% l' tF, �: Other Revenue �� I `1 ij �rhzt Gambling Tax 0.5% 2.1% Recreation Program Fees 0.7% Franchise Fees Fines& Forfeitures 2% State Shared 1.2% Revenue 2.7% c. ., Q............ 20 �1 i City of Spokane Valley 2004 Budget Detail Revenues by Type General Fund Revenues proterty Tax Property Tax-City $ 10,710,000 Sales Taxes Sales Tax 10,800,000 Sales Tax-Criminal Justice 920,000 11,720,000 Gambling Taxes Punch Boards&Pull Tabs 110,000 Bingo&Raffles 30,000 Card Games 550,000 690,000 Leasehold Excise Tax 5,000 Franchise Fees 640,000 State Shared Revenues MVET Criminal Justice-Population 11,100 Criminal Justice Area#1 14,134 Criminal Justice Area#2 20,191 Criminal Justice Area#3 20,191 Criminal Justice Area#4 17,200 DUI-Cities 12,000 Liquor Board Excise Tax 296,000 Liquor Board Profits 492,000 882,816 Service R-vent,-s Building Permits 506,000 Plumbing Permits 34,000 Grading Permits 7,000 Mechanical Permits 34,000 Demolition Permits 1,000 Misc.Permits&Fees 160,000 Plans Check Fees 197,000 939,000 Fines and Forfeitures Fines&Forfeits-Traffic 150,000 Other Criminal Non-Traffic Fines 250,000 400,000 pecreation Program Charges Activity Fees(To use a recreational facility) 9.000 Program Fees(To participate in a program) 220,000 229,000 Investment lnteres Investment Interest 6,000 Sales Tax Interest 6.000 Property Tax Interest 6,000 18,000 Transfers Transfer from Street Fund 42,500 Transfer from Capital Projects 80,000 122.500 Total General Fund Revenue $ 26,356,316 21 City of Spokane Valley 2004 Budget Detail Revenues by Type Other Fund Revenues 101 Street Fund Motor Fuel (Gas)Tax 1,187,200 Interfund Loan Repayment 800,000 Interfund Interest 75,000 2,062,200 102 Arterial Street Fund Motor Fuel(Gas) Tax 542,000 103 Trails& Paths Fund Motor Fuel (Gas)Tax 12,800 107 Hotel/Motel Fund Hotel/Motel Tax 380,000 204 Debt Service-LTGO 03 Facilities District Revenue 600,000 Debt Service Transfer from Capital Projects and Special Capital Projects 200,000 800,000 301 Capital Projects Fund / REET 1 - 1st .25 Percent 840,000 302 Special Capital Projects Fund REET 2-2nd .25 Percent 840,000 303 Street Capital Projects Transfer from Arterial Street Fund 600,000 Transfer from Special Capital Projects 200,000 Transfer from Street Bond Capital Projects 2,430,000 3,230,000 402 Stormwater Management Fund Stormwater Management Fee 747,500 501 Equipment Rental& Replacement Fund Workstation Charges 88,200 Pool Car Charges 5,560 Vehicle Replacement Charges 37,874 131,634 1Q Risk Management Fund Employment Security Transfers 7,500 Risk Management Services 130,000 137,500 Total All Other Funds 9,723,634 f Total Revenues $ 36,079,950 22 City of Spokane Valley 2004 Budget Expenditures by Department General Fund Legislative Branch $ 215,372 Legislative & Executive Services 438,982 Public Safety 14,093,490 Operations &Administrative Deputy City Manager 267,150 Finance 411,950 Legal 200,304 Human Resources 38,201 Public Works 631,079 Planning & Community Dev. Planning 924,758 Building 619,761 Library 2,053,250 Parks & Recreation Administration & Maintenance 980,262 Recreation 211,433 Aquatics 263,074 Senior Center 129,371 CenterPlace 125,640 General Government 4,752,239 Total General Fund 26,356,316 Other Funds Street Fund 3,773,184 Arterial Street Fund 600,000 Hotel/Motel Fund 300,000 Debt Service- LTGO 03 800,000 Capital Projects Fund 180,000 Special Capital Projects Fund 300,000 Street Capitial Projects Fund 3,219,700 Mirabeau Point Capital Projects Fund 9,500,000 Street Bond Capital Projects Fund 2,430,000 Stormwater Management Fund 518,700 Equipment Rental & Replacement 28,600 Risk Management Fund 137,500 Total All Funds $ 48,144,000 23 City of Spokane Valley 2004 Budget January 1 -December 31, 2004 General Fund Expenditures by Department by Type Wanes&Benefits sup.lies Services Intemov. jptedund Capital Exp riejlt 1011 General Fund Legislative Branch 83,008 14,760 105,844 11,760 215,372 Legislative&Executive 367,312 10,600 54,690 6,380 438,982 Public Safety 14,093,490 14,093,490 Operations&Administrative Deputy City Manager 247,200 4,800 8,770 6,380 267,150 Finance 380,867 8,883 11,960 10,240 411,950 Legal 87,964 3,180 105,300 3,860 200,304 Human Resources 29,701 5,000 820 2,680 36,201 Public Works 524,019 16,740 40,240 14,910 35,170 631,079 Planning&Community Dev. Planning 623,975 19,999 260,500 20,284 924,758 Building 497,058 31,998 19,265 31,440 40,000 619,761 Library 2,053,250 2,053,250 Parks&Recreation - Parks Administration 169,069 44,487 649,539 5,040 112,127 980,262 Recreation 109,167 18,585 75,561 8,120 211,433 Aquatics 253,074 10,000 263,074 Senior Center 84,021 3,945 36,045 3,360 129,371 CenterPlace 75,719 6,554 29,725 1,680 11,962 125,640 General Government - 3,035,011 393,300 230,183 130,000 88,745 875,000 4,752,239 Total General Fund 3,279,080 3,224,542 2,046,633 16,376,923 256,134 298,004 875,000 26,356,316 • 24 • City of Spokane Valley 2004 General Fund Expenditures by Dept $25,356,316 Legislative Branch 0.8% Legislative& Executive Services 1.7% General Government 14.6% F- 7 `` i , ,„ c Parks& Recreation 1 " is r Library ,�'� '� ',...2-..--' °� 't..A' ,� ...-V _ 41,} 8.1% +.' ��, 4',-.i. „' Public Safety .R `°, i.. :� 55.8% } ` r Planning &Community `Vi _% ,1 , a.,`,..: Development ,---- �Teri' t' '• ".' Public Works 2.5% Operations &Administrative Services 3.6% 25 • City of Spokane Valley 2004 General Fund Expenditures by Type $25,356,316 Interfund Payments Capital Outlay 1% 1.2% Debt Service • '; �• 3.5/ y "isT , r ��• � t Sr id T i Ca. f 1j� � „,Y � � Y f > II et }}1,” +" , of• .(f-yk ' ..t�a rt ' � xX' i 4g k^Y �� �T L.F•t r.»1M (r• Y" �� i7.� r • % 1..,,t{ l eE.•_ 1a7 r-,, ' i; E'iS, l Y'f.,,...•i1 ti� - Salaries&Benefits � r 4 �h .: � ''t-.}.^rz i.� �i`' �;����r J'F�st�t' r� 12..956 Intergovernmental i,,= z r '� l ?1-1 Payments :,, ff.� S (�" X51 &:� klS' Yr �i ?.• tv 4,',7=',1:11::1g L�' �Fi 4 64.8% .�ji r e, r. " ,a• :,- L J tot €tr.Z:144, , r :.••; r.. 3 f � -Ya 4 S 1 e {t� f ...Li�r�r • w ILt j �iy * 1$ ��p,: �.,, .:.z .1;1j. rr,� Supplies • • T Iy"..„......:4:.,•,...,„.....- x 5. a.... . Services 8% 26 Fund:001 General Fund City of Spokane Valley Dept 011 Legislative Branch 2004 Budget Legislative Branch 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 provided, and establishing goals and policies for the organization. Goals for 2004 The City Council sets priority goals each year that represent those areas of concern or opportunity that will receive the greatest concentration of staff effort. The six(6) specific focus areas the City Council has chosen for 2004 are: Experiment with a Managed Competition Program designed to identify alternative service providers. Initiate the Development of Spokane Valley's First Comprehensive Plan which will create the City's long-term vision and link transportation system improvements to land use goals in support of that vision. Continuously Improve Overall Communication between government and its citizens, between staff and Council, among staff, and between Councilmembers. - Develop a Five-Year Strategic Financial Plan that forecasts revenues and expenses as well as identifies funding and financial challenges and options. Develop and Strengthen External Relations to advance the interests of Spokane Valley through interaction and advocacy with neighboring jurisdictions,the state legislature,funding boards and commissions, the congressional delegation and statewide and national municipal organizations. Develop an Approach for Long-Term Wastewater Services including the evaluation of a regional system option. Budget Summary Personnel FTEs Mayor 1.0 Council §,o 7.0 Budget Detail Salaries,Wages, & Benefits S 83,008 Supplies 14,760 Services&Charges 105,844 Interfund Charges 11,760 Total Legislative Branch $ 215,372 27 Fund: 001 General Fund City of Spokane Valley Dept 013 Executive & Legislative Support 2004 Budget Executive & Legislative Support 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 provides communication linkage between citizens, the City Council, City departments, and other government agencies. Accomplishments for 2003 Sewer Issues: Initiated a collaborate effort to conduct due diligence and examine opportunities for cost-saving regional wastewater treatment options and engaged the Department of Ecology as a partner in finding effective solutions to waste discharge problems. Negotiated an agreement with Spokane County to continue uninterrupted Septic Tank Elimination Program in 2004. Mirabeau Point Park and CenterPlace Projects: Assumed responsibility for the implementation of a long-held community vision to create a civic center along the banks of the Spokane River. Oversaw completion of a 54 acre park improvement project and commissioned construction of a 54,000 square foot community center to accommodate regional civic, social, educational and senior citizen programs. Community Communications: Undertook a program to engage city residents in the creation of policies and principles upon which the new city business will be reaching out to the community for their comments repeatedly at Council meetings and at a series of Conversations with the Community held at various locations around the City. Selected a firm to compose and deploy an interactive Website that is informative and useful to the public in accessing City services and information with fingertip ease. Comprehensive Plan: Designed a process by which the community can actively participate in the formulation of a Comprehensive Plan that captures community values and preferences that guide the long-term development of the City and creates the community legacy citizens wish to pass on to future generations. Goals for 2004 The City Council sets priority goals each year that represent those areas of concern or opportunity that will receive the greatest concentration of staff effort 28 Fund:00t General Fund City of Spokane Valley Dept: 013 Executive & Legislative Support 2004 Budget Goals for 2004, Continued The six (6) specific focus areas the City Council has chosen for 2004 are: Experiment with a Managed Competition Program designed to identify alternative service providers at more economical rates than accorded by current service providers. Initiate the Development of Spokane Valley's First Comprehensive Plan which will create the City's long-term vision and link transportation system improvements to land use goals in support of that vision. Continuously Improve Overall Communication between government and its citizens, between staff and Council, among staff, and between Councilmembers. Develop a Five-Year Strategic Financial Plan that forecasts revenues and expenses as well as identifies funding and financial challenges and options. Develop and Strengthen External Relations to advance the interests of Spokane Valley through interaction and advocacy with neighboring jurisdictions, the state legislature, funding boards and commissions, the congressional delegation and statewide and national municipal organizations. Develop an Approach for Long-Term Wastewater Services including the evaluation of a regional system option. Budget Summary Personnel FTEs City Manager 1.0 City Clerk 1.0 Deputy City Clerk 0.5 Administrative Assistant(CC) 1.0 Administrative Assistant(CM) 1.0 4.5 Budget Detail Salaries, Wages, & Benefits $ 367,312 Supplies 10,600 Services &Charges 54,690 Interfund Charges 6.380 Total Legislative& Executive $ 438,982 29 Fund: 001 General Fund City of Spokane Valley ( Dept 016 Public Safety 2004 Budget 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, municipal court, prosecutor services, public defender services, probation services, jail and animal control services. See following page for detail information on each budgeted section. 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: $ 11,834,090 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: $ 1,632,400 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: $ 258,000 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: $ 369,000 t 30 City of Spokane Valley 2004 Budget 016 - Public Safety Judicial System: District Court Contract 910,000 Jury Management Contract 5,000 Public Defender Contract 294,400 Prosecutor Contract 369,000 Pretrial Services Contract 24,000 Probation Services Contract 30,000 Subtotal Judicial System 1,632,400 Law Enforcement System: Sheriff Contract 11,690,000 Emergency Management Contract 64,590 Law Enf. Bldg Maintenance Contract 28,500 Vehicle Decals 10,000 Clothing & Uniforms 7,000 • Purchase of Law Enf. Building 28,500 Equipment Replacement Charge 5,500 Subtotal Law Enforcement System: 11,834,090 Jail System: Jail Contract 210,000 Work Release (Geiger) 48,000 • Subtotal Jail System: 258,000 Other: Animal Control Contract 369,000 Total Public Safety $ 14,093,490 31 City of Spokane Valley 2004 Budgeted Contract Expenditures 14,000,000 -_. z r .t -*-7-:."1-:-. .- t ya I 1 I » tk 4 t<r< y Y < : 1 • fj /f.TP !s r4. , £. {� 7[�kr. lj ,. _ .} < tx , °�z All* ! ,[ {�F i[} matt. 11 690 000 12,000,000 ,y { a � r2' st r I r.. . :.j Z r• • I ` t `fir rr� + �'t7'N'�t�:i� ,`ti� f» ,Z ,3 7 R';.rt 4� ' t K t Qr 1 1■h ;- 1 `l I I... 1 �. f .,-'. ...;•-:0. 1 'r s< r r I �� Z r 1 � to : �. • E Yyi• 10 000 000 7 ._ l ' �. � 1 I Iq.. t.'''x3 ',...2fYl [ ` �' . ♦ ,. t 8 000 000 ,. f 1 1 :7;-:".,:-.;.,,.-.41-7-. t .x .c ''...4' ' t r c��r t>. .r ,fr 6x000,000 - , z' [ 4 r � x � 1 t ,.. . t y cw..' t!$ “-irtr ;.z .>.* x Y.k w7".?. t ( [ J ' -k [ x z : f r � _ " . _ 4,000,000 L x J. r 5' -,A. '_ fi�'o: S'< ttl ir` i ,. •• g. I y t 4 2 000 000 .z arm , +• • v !' 1 1 910,000' 1 r . r< .. a::-1.=-...-;rf A ''s i,, "�.; ;s t _ L , 294"400 «369;000 �� <<.<t ,1 4 369,000 At-.•e�;�, :.5;000." ` 24,000. 30,000 i,I- : , 64 590 , 21.0.90.1::?:;".......- 48;000 •{ 7 .0 'L �` ,° ."..< , I v i . .� • i I l � 1 -j:. & G'1/4 GN. & G'1/4. G� G'1/4. Ci GN. 1 GN. 00 CP 00 00 m a `o SC • 32 5--. .-� Fund: 001 General Fund City of Spokane Valley Dept 018 Operations&Administrative 20D4 Budget Operations &Administrative Services The Operations &Administrative Services Department is composed of four divisions, the Deputy City Manager Division, the Finance Division, the Legal Division, and the Human Resources 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 2003 Project leader for CenterPlace community/senior center, coordinating the financial, legal and planning/construction aspects of the regional project. Enhanced external communication through the development of the City's new web site. Evaluated fire and library service options for services in 2004 and beyond. Analyzed new contracts and monitored existing contracts for law enforcement, including emergency management; animal control and other service areas. Goats for 2004 Oversee and refine the day to day operations of City services. Work with departments to develop measurable goals of customer service and institute a monitoring system of those levels. Analyze options for City Hall. Develop a plan for managed competition bidding for selected services. Budget Summary Personnel FTEs Deputy City Manager 1.0 Administrative Analyst 1.0 Office Assistant II 1.0 Administrative Assistant 0.5 3.5 Budget Detail Salaries, Wages, & Benefits $ 247,200 Supplies 4,800 Services& Charges 8,770 Interfund Charges 6,380 Total Deputy City Manager $ 267,150 33 Fund: 001 General Fund City of Spokano Valley ( Dept 018 Operations&Administrative 2004 Budget Operations &Administrative Services 014 Finance Division The Finance Department 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 department 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 2003 Successfully implemented and setup a financial accounting system. Assisted departments in the preparation of an interim budget and the 2003 budget Completed financing and bond sale for the Mirabeau Point Project Began instituting a series of internal controls to ensure fiscal stewardship of city assets. Goals for 2004 Develop a Five-Year Financial Plan. Assist departments in the preparation of the 2005 budget Develop a disaster recovery plan for the IT system. Completion of a series of internal controls to ensure fiscal steward- ship of city assets. Budget Summary Personnel FTEs Finance &Administrative Services Director 1.0 Accounting Manager 1.0 Accountant/Budget Analyst 1.0 Accounting Technician 1.0 IT Specialist 1.0 Administrative Assistant 0.5 5.5 Budget Detail Salaries, Wages, & Benefits $ 380,867 Supplies 8,883 Services & Charges 11,960 Interfund Charges 10.240 Total Finance Division $ 411,950 ' 34 Fund: 001 General Fund City of Spokane Valley Dept: 018 Operations & Administrative 2004 Budget Operations & Administrative Services 015 Legal Division The City Attorney provides accurate and timely legal advice to the Council, City departments and advisory boards and commissions on a wide variety of municipal issues to improve effectiveness and minimize risk of City operations. General legal services for the city are contracted from Witherspoon, Kelley, Davenport, & Toole. Stanley Schwartz is the lead attorney. Additional funds have been included in the budget for special counsel, which may be needed from time to time. Funding has also been included for a Legal Intern, who will provide assistance to the Deputy City Attorney on a number of issues. Accomplishments for 2003 Drafted most of the ordinances, resolutions and contracts adopted by the Council since January, 2003. There were approximately 80 ordinances, 55 contracts, and 45 resolutions adopted by the Council in 2003. Provided legalftechnical support to the Department of Community Development in the planning phase of the Comprehensive Plan. • Budget Summary Personnel FTEs Deputy City Attorney 1.0 Budget Detail Salaries, Wages, & Benefits $ 87,964 Supplies 3,180 Services & Charges 105,300 lnterfund Charges 3,860 Total Legal Division $ 200,304 35 Fund: 001 General Fund City of Spokane Valley Dept 018 Operations &Administrative 2004 Budget Operations &Administrative Services 016 Human Resources Division Human Resources (HR) is administered through the Deputy City Manager(DCM) who serves as the Human Resources Manager for the City. The HR operation provides services in compensation, benefits, training and organizational development, staffing, employee relations, and communications. Accomplishments for 2003 Established initial City organizational structure. Developed classification, compensation, and benefit plans for City employees. Drafted Human Resources policies and procedures. Goals for 2004 Develop City's web based intranet to make information more l� accessible to employees. Develop a City erriployee training program, based upon a needs assessment. Budget Summary Personnel Deputy City Clerk (HR/Admin Asst.) 0.5 Budget Detail Salaries, Wages, & Benefits $ 29,701 Supplies 5,000 Services & Charges 820 Interfund Charges 2,680 Total Human Resources $ 38,201 l 36 Fund:001 General Fund City of Spokane Valley Dept 032 Public Works 2004 Budget Public Works The Public Worts Department provides overall planning and oversight of public works projects in the City of Spokane Valley. The department provides engineering plan review,inspection,coordination of major public works capital improvement projects,long-range transportation planning and neighborhood traffic management.The Public Works Street Maintenance Section is responsible for maintenance of streets. In the 2004 budget,the City Engineer position was eliminated. Responsibilities will be divided between the Public Worts Director and the two Senior Engineers. Funding was included to increase the half-time Administrative Assistant to full time. Accomplishments for 2003 Conducted ongoing analysis and review with the County,City of Spokane, and DOE regarding the construction of a Wastewater Treatment Facility Provided engineering review and support for City projects, private development projects and other City public works needs. Completed two road projects,three sewer projects and four small works street maintenance projects. • Provided construction project management for the CenterPlace project Submitted two street grant projects to TIE and one bridge project BRAC. Goals for 2004 Continue analysis and review of wastewater treatment options. Closely manage and refine contracts with Spokane County and others for public works services and construction. Implement and closely supervise the major Street Capital Projects. Provide engineering services to support City projects,as well as planning and building activity. Provide public works expertise in the Comprehesive Planning effort Seek grant support for City public works projects. Budget Summary Personnel ELEs. Public Worts Director 1.0 Administrative Assistant 1.0 Senior Engineer (Development) 1.0 Assistant Engineer(Development) 1.0 Senior Engineer (CIP) 1.0 Assistant Engineer(CIP) 1.0 Engineering Technician 1.12 Total 7.0 j3udaet Detail Salaries,Wages,&Benefits $ 524,019 Supplies 16,740 Services&Charges 40,240 Interfund Charges 14,910 Capital Outlay 35,170 Total Public Works $ 631,079 37 • Fund:001 General Fund City of Spokane Valley 1 Dept 058 Planning &Community Development 2004 Budget Planning&Community Development The Planning&Community Development Department provides overall management and oversight of development services including current and long-range planning,coordination of regional environmental issues, building permitting and inspections, and code enforcement The Permit Center provides coordinated, one-stop administration of all development permits.The Code Enforcement Officer is responsible for the enforcement of zoning regulations and nuisance abatement. Department-wide Goals for 2004 Initiate development of an interactive web-based GIS. Publish all Planning Commission agendas,Comprehensive Plan and Development Regulation drafts on the intemet Initiate a comprehensive records storage and retrieval system. P58 Planning Division The Planning Division is responsible for providing professional policy guidance on land use issues to the City Council and Planning Commission. It is also responsible for processing land use permits, reviewing environmentally sensitive areas,and providing code enforcement services. Funding is included for professional services to assist in the development of the Comprehensive Plan. Funding is also included to increase an Administrative Assistant from half-time to full-time. Accomplishments for 2003 Current Planning Reconfigured the Permit Center, assigning more experienced personnel to project intake. Established the Project Review Committee to streamline and coordinate project review. Initiated the update of Development Regulations implementing the Comprehensive Plan. Long Range Planning Initiated the development of the Comprehensive Plan. Completed the Citizen Participation Program. Received approval of more than$80,000 in grant funding for Plan development. Completed the annual update of the Interim Comprehensive Plan. In collaboration with the Legal Department,completed revisions of the Adult Use,Junk Cars,Code Compliance and Nuisance regulations. 3B Fund:001 General Fund City of Spokane Valley Dept 058 Planning &Community Development 2004 Budget Goals for 2004 Current Planning In cooperation with other departments and agencies, establish Development Regulations implementing the Comprehensive Plan in a Uniform Land Development Code, to include subdivision requirements, zoning regulations, development standards, building codes, and engineering details. Streamline development review processes to include all reviewing departments and agencies. • Informational brochure-"Development 101 Spokane Valley." Long Range Planning Complete initial draft on the city's comprehensive plan, specifically the land use, transportation, parks and recreation, and capital facilities elements. Consultant assistance may be required for the transportation, parks and recreation, and capital facilities elements. Implement a public participation program for the Comprehensive Plan. Integrate State Environment Policy Act (SEPA) into the comprehensive planning process. Consultant assistance anticipated to comply with the SEPA requirements of the comprehensive plan. Budget Summary Personnel Community Development Director 1.0 Planning Manager-Long-Range 1.0 Planning Manager-Current 1.0 Associate Planner-Long-Range 1.0 Associate Planner-Current 1.0 Assistant Planner 2.0 Planning Technician 1.0 Administrative Assistant 1.0 9.0 Budget Detail Salaries, Wages, & Benefits $ 623,975 Supplies 19,999 Services&Charges 260,500 Interfund Charges 20,284 Total Planning Division $ 924,75B • 39 Fund: 001 General Fund City of Spokane Valley ( Dept 058 Planning & Community Development 2004 Budget Planning & Community Development 059 Building Division The Building Division implements the Washington State Building Code. It is responsible for ensuring that buildings and structures comply with adopted building code standards through professional plan review and inspection services. The Permit Center receives applications and coordinates the review and processing of permits. In 2004, the Building Division is planning to add a second Code Enforcement Officer based on the increasing number of issues needing evaluation. Also, the large amount budgeted for small tools • and minor equipment is for tablet PCs which will be used by Building Inspectors and Code Enforcement Officers. The 2004 budget also adjusts the classification and compensation of a position authorized in 2003. The initial organization structure called for one Building Inspector II and the interim team determined that two Building Inspector II's would better meet the City's needs. Accomplishments for 2003 Completed over 2600 inspections, issued over 1150 permits, and accounted for almost $500,000 in revenue. Initiated implementation of a functional permit system. Started a Construction Code Reference Library. Collaborated with the Planning Division and Legal Department to develop a workable approach to Code Enforcement and Nuisance Ordinances. C 40 Fund: 001 General Fund City of Spokane Valley Dept 058 Planning & Community Development 2004 Budget Goals for 2004 Streamline permit issuance and inspection processes with a goal of same day inspections and predictions (48-96 hour) turnaround on plan review. Cross-training and certification of Code Compliance and Building Inspections personnel. Informationational brochure - "Everything you wanted to know about getting a Building Permit." Budget Summary Personnel FTEs Building Official 1.0 Building Inspector II 2.0 Code Enforcement Officer 2.0 Permit Technician 2.0 Plans Examiner 1.0 8.0 Budget Detail Salaries, Wages, & Benefits $ 497,058 Supplies 31,998 Services & Charges 19,265 Capital Outlay 40,000 Interfund Charges 31,440 Total Building Division $ 619,761 41 ti Fund: 001 General Fund Spokane Valley Dept 072 Library 2004 Budget Library Library services to Valley residents are currently provided by the Spokane County Library District(SCLD). Under State law, up to $.50 per$1,000 assessed valuation of a City's property tax rate may be levied by an authorized library district. The City and SCLD are currently negotiating an interlocal agreement for 2004 library services in Spokane Valley. Detail Budget Library Services $ 2,053,250 lr t 42 Fund: 001 General Fund City of Spokane Valley Dept 076 Parks and Recreation 2004 Budget Parks and 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. The 2004 budget includes funding for a Parks and Recreation Master Plan (funding provided by the Real Estate Excise Tax). Funding is also included for a CenterPlace Manager, consistent with the CenterPlace proforma. In addition, the Parks Department budget has funding for handicap lifts at area swimming pools and Mirabeau Bridge repair. Administration and Park Maintenance 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 2003 Established positive presence in the City community. Assisted with CenterPlace approval, funding and construction. Monitored and managed the agreement with Spokane County Parks for maintenance and operation of the park system. Assisted with acquisition of parks and other properties. Established working relationships with Spokane Valley Senior Citizen Center Advisory Board, Western Dance Association, Splashdown, and others. Assessed the condition of the City parks. Participated in the development of Mirabeau Meadows Park at Mirabeau Point. Expanded the operating hours for City swimming pools. 43 Fund: 001 General Fund City of Spokane Valley Dept 076 Parks and Recreation 2004 Budget Goals for 2004 Strive for the highest level of customer service in all department activities. Develop a Park and Recreation Master Plan including parks, aquatics, recreation programs and senior center. Dedication of Mirabeau Meadows Park. Construction of the CenterPlace facility. Manage the maintenance contract with Spokane County. Explore alternative maintenance options. Develop an operating plan for Senior Center and CenterPlace. Pursue new grant opportunities. Implement new recreation scheduling software. Budget Summary Personnel FTEs Parks and Recreation Director 1.0 Administrative Assistant 1.0 2.0 Budget Detail Salaries, Wages, & Benefits $ 169,069 Supplies 44,487 Services & Charges 649,539 Interfund Charges 5,040 Capital Outlay 112,127 Total Parks Admin $ 980,262 44 Fund: 001 General Fund City of Spokane Valley Dept: 076 Parks and Recreation 2004 Budget 301 Recreation The Recreation Division coordinates and facilitates the delivery of recreation programs and services throughout the city and the City's park system. In 2003 the Division developed and implemented summer and fall recreation programs to provide healthy, constructive leisure time for citizens of all ages. Accomplishments for 2003 Developed and implemented summer and fall recreation programs to provide healthy, constructive leisure time for citizens of all ages. Developed program fees to recover a high percentage of direct costs. Instituted a scholarship program to provide registration assistance where needed, and as available. Established positive working relationships with other community service providers. Researched new programs and services that may be added in the future. Organized the City of Spokane Valley booth at Valleyfest. Goals for 2004 Implement Council policy on recreation services for the Community. Implement Streamline calendar to ensure timely and consistent marketing, enrollment, and registration processes. Participate in the Parks and Recreation Master Plan process. Budget Summary Personnel FTEs Recreation Coordinator 1.0 Budget Detail Salaries, Wages, & Benefits $ 109,167 Supplies 18,585 Services & Charges 75,561 Interfund Charges 8,120 Total Recreation $ 211,433 45 Fund: 001 General Fund Spokane Valley Dept: 076 Parks and Recreation 2004 Budget' 302 -Aquatics 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 Spokane County for all aquatic activities within the City. The County provides the lifeguards and maintains the pools during the season. Accomplishments for 2003 The City provided a seamless transition in pool operations by offering a full range of services including swimming lessons through a contract with Spokane County. The aquatics program was enhanced during the first season of operation by the City. Included were 57 week days where public swim was offered for additional hours and 16 weekend days that the pools previously had been closed. In addition, the season at Terrace View Pool was extended from August 15 through Labor Day. The expanded hours were well received and generated a total of$43,499 which exceeded estimated revenues by $7,154. Goals for 2004 Manage the aquatic maintenance and operation contract with Spokane County. Monitor the revenues generated from each pool. Participate in the Parks and Recreation Master Plan process. Continue to manage contract with Splashdown Water Park. Budget Summary Budget Detail Services & Charges $ 253,074 Capital Outlay 10,000 Total Aquatics $ 263,074 46 Fund: 001 General Fund City of Spokane Valley Dept 076 Parks and Recreation 2004 Budget 304 Senior Center The City of Spokane Valley Parks and Recreation Department assumed operational control of the Valley Senior Center in 2003. Accomplishments for 2003 Worked together with the Spokane Valley Senior Citizens Association Board to improve accounting procedures. Increased rental income and accountability for day trips. Added new fund raising events. Extended the ceramics class and other programs and added new trip opportunities. Introduced the concept of overnight tours. Obtained five computers to begin a computer lab. 2003 was the first year the Center participated in the Senior Wellness Conference. Improved the newsletter. Added advertisements in order to help offset mailing expenses, and updated mailing database. Offered health screenings, massage, hearing tests, foot care and speakers on senior related topics such as prescription drug prices and medical studies. Goals for 2004 Work closely with the Advisory Board to prepare for the new facility at CenterPlace. Increase usage and revenues associated with room rentals. Provide information to assist in developing the long-range vision for the Senior Center. Participate in the Parks and Recreation Master Plan process. Budget Summary Personnel FTEs Senior Center Supervisor 1.0 Budget Detail Salaries, Wages, & Benefits $ 84,021 Supplies 3,945 Services & Charges 38,045 Interfund Charges 3,360 Total Senior Center $ 129,371 47 l Fund:001 General Fund Spokane Valley Dept 076 Parks and Recreation 2004 Budget 305-CenterPlace The first phase of construction of Mirabeau Point CenterPlace will begin in late 2003 and continue through 2004. 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. This$10 million project is financed through numerous corporate, individual and service club donations along with funding support from the Spokane Public Facilities District. The City will be responsible for the construction, finance and operation of the new facility. At total build out,the approximately 54,000 square foot facility will house the new 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 will combine with the recently completed Mirabeau Meadows Park and Mirabeau Springs to • form a regional focal point for Northeast Washington and Northern Idaho. Accomplishments for 2003 City familiarity with project. Revised and updated operations pro-forma. Developed and secured funding for construction. Accepted donations from MPI Inc.and approved agreement with Spokane { Public Facilities District. Achieved a favorable bond rating to fund construction. Debt Service will be reimbursed by the Spokane Public Facilities District Finalized design with architect. Groundbreaking in December 2003 to meet requirements of Public Facilities District Goals for 2004 Hire CenterPlace manager. Develop programs and ideas for space utilization, and begin marketing _ and future reservations for the facility. Assist with construction oversight and with purchase of furniture,kitchenware,etc. Budget Summary Personnel FTEs CenterPlace Manager 1.0 Budget Detail Salaries,Wages, &Benefits $ 75,719 Supplies 6,554 Services&Charges 29,725 Interfund Charges 1,680 Capital Outlay 11,962 Total CenterPlace $ 125,640 48 Fund:001 General Fund Dept 090 General Government 2004 Budget General Government The General Government Department comprises activities that encompass services to multiple departments. Included in this department are the costs of city hail and related utilities, manage- ment information services, insurance costs, miscellaneous city intergovernmental costs and capital equipment costs that benefit more than one department In 2004, the General Fund is scheduled to repay$800,000 of outstanding debt Detail Budget Accounting&Auditing of General(Citywide)Costs Accounting &Audit Services $ 35,000 Software Maintenance 35,000 Election Costs 50,000 Forms 15,000 Advertising 21,550 Employee Recognition & Safety Program 3,000 Web Page 10,000 Telephone/DSL Charges 20,000 IT Consulting 60,000 Permitting Software 60,000 Miscellaneous 20,000 interfund Interfund Loan Interest 75,000 Interfund Risk Management Payment 130,000 Operating Transfer-Loan Repayment 800,000 Facilities Facility Repairs& Maintenance 1,500 Miscellaneous Building Maintenance 5,000 City Hall Leasing Costs: City Hall Rent 220,683 Leasehold Improvements 88,745 Storage Space& Parking 3,000 Outside Services Memberships-SRTC 42,500 Alcohol Treatment 15,800 Spokane County Air Pollution Authority 115,000 City Economic Development 10,000 Cable Franchise Negotiations 50,000 Requests from Outside Agencies 100,000 Contingency&Reserves Reserve for Revenue Adjustments 1,470,461 Operating Reserve- Mirabeau Project 300,000 Service Level Stabilization Reserve 300,000 Contingency 695.000 $ 4,752,239 49 Fund: 101 Street Fund Spokane Valley Dept: 042 2004 Budget 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. The transportation networks, under this program, are designed, constructed, and maintained to improve the quality of life while providing the efficient movement of commerce. Accomplishments for 2003 Managed contracts with the County and State for public works services including maintenance, engineering and construction. Began wort on a 6-year street master plan. Implemented the Right of Way permit system. Goals for 2004 Operate and maintain all City streets and the two state highways, SR 290 and SR 27, which the City must assume. Continue to contract with Spokane County for engineering services related to operations and maintenance of City streets. Develop a 6-year street master plan and a 20-year pavement management plan. Work with Community Development to ensure that adequate traffic and transportation mitigation is provided. Budget Summary Personnel Senior Engineer-Traffic 0.4 Public Works Superintendent 1.0 Construction Inspector 1_4 2.8 Detail Budget Salaries, Wages, & Benefits $ 185,638 Supplies 13,280 Spokane Cnty- Engineering Svces 400,000 WSDOT Maintenance- SR 290 &SR 27 • 350,000 Spokane Cnty- Street Maintenance 2,120,000 Minor Road Maintenance 300,000 Street Lighting/Signal Power 300,000 Consulting Services 61,766 Transfer to General Government-SRTC 42,500 Total Street Fund $ 3,773,184 50 i Fund: 102 Arterial Street Fund Spokane Valley Dept 041 2004 Budget Arterial Street Fund The Arterial Street Fund accounts for the receipt and expenditure of the State-levied motor vehicle fuel tax distributed to the City in accord- ance with State RCW 82.36.020. These revenues will be transferred to the Street Capital Projects Fund for the construction, improvement, chip sealing, seal coating, and repair of arterial streets. Detail Budget Transfer to Street Capital Projects $ 600,000 Fund: 103 Trails & Paths Fund Spokane Valley Dept: 103 2004 Budget 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 accord- ance 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 the purpose of constructing new trails and paths throughout the City. No expenditures are budgeted for this fund in 2004. 51 Fund: 105 Hotel/Motel Fund Spokane Valley Dept 105 2004 Budget 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. Detail Budget Tourism Promotion $ 300,000 Fund: 204 Limited Tax General Obligation - Debt Service Fund Spokane Valley Dept:204 2004 Budget 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, which will be used to pay annual debt obligations for bond proceeds. We will not receive actual debt obligation information until November, so these figures are estimates only. Detail Budget Debt Service on Mirabeau Bonds $ 600,000 Debt Service on Street Bonds 200,000 Total Debt Service $ 800,000 t 52 Funds: 3011302 Capital Projects & Special Capital Project Funds Spokane Valley 2004 Budget Capital Projects and 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 1tax 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 public works projects or for streets, water systems, or sewers. 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 street construction projects and will be transferred to the Street Capital Projects Fund. Detail Budget Fund 301 Transfer to Debt Service 100,000 Fund 301 Transfer to Gen. Fund- Park Plan 80,000 Total Fund 301 $ 180,000 Fund 302 Transfer to Street Capital Proj $ 200,000 Fund 302 Transfer to Debt Service 100,000 Total Fund 302 $ 300,000 53 Fund: 343 Street Capital Projects Fund Spokane Valley 2004 Budget 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 Arterial Street Fund, Capital Projects Fund, and Special Capital Projects Fund and bond sale proceeds. Expenditures are for matching funds for Transportation Improvement Board and other grants. Goals for 20014 Manage the contract with Spokane County to continue planning, designing, and constructing the improvements identified in the city's 6-year Transportation Improvement Plan and the 6-year Sewer Construction Capital Improvement. Detail Budget TIB, SRTC, & BRAC Projects 16th Avenue - Project 2, [Ashman Mica to Pines 260,000 Park Road - Project 2, 8th to Appleway 195,000 (, Pines/Mansfield, Wilbur Rd. to Pines 65,000 Barker Road Reconstruction, PE & RW 23B4O00 Barker Road Bridge Replacement, PE & RW 141,000 Evergreen Road, 16th to 2nd 348,000 24th Avenue Sidewalk Project (PSMP) 52,000 1289,000 Hazard Elimination Safety_Project Sullivan Road &4th Avenue Signal (RW & CN) 15,700 Miscellaneous Valley Couplet 15,000 Road Replacement Projects 830,000 Consultant Contract - Sullivan Bridge Repair 60,000 905,000 Road Paveback (Septic Tank Elimination Pro ram) Carnahan 110,000 Sipple 141,000 Veradale Phase II 284,000 WeatherwoodiDwens 394,000 Burns Road 31,000 Miscellaneous Projects 50,000 1,010,000 Total Street Capital Projects $ 3,219,700 54 Fund: 304 Mirabeau Point Capital Project Fund Spokane Valley Dept 304 2004 Budget Mirabeau Point Capital Project Fund Mirabeau Point is a multi-use community project located at 2426 Discovery Place which will be constructed and operated by the City. Mirabeau Point Park consists of approximately 54.5 acres which will house CenterPlace and other public facilities, including parks and open space. CenterPlace will provide housing for a Conference Center Wing, Senior Center Wing and a Great Room Wing. The portion of CenterPlace used for the Rooms Wing and Great Room Wing is being developed as a "regional facility" as defined in RCW 36.100 and 35.57.020. Detail Budget Construction in Progress $ 9,500,000 Fund: 305 Street Bond Capital Projects Fund Spokane Valley 2004 Budget Street Bond Capital Projects Fund The Street Bond Capital Projects Fund accounts for monies received from bond proceeds which will be used for various capital street projects. Detail Budget Transfer to Street Capital Projects $ 2,430,000 a 55 • Fund: 402 Stormwater Management Spokane Valley 2004 Budget Stormwater Management The Stormwater Management fund accounts for receipt and expenditure of the stormwater management fee. This fee is levied on an annual basis based upon a number of service units attached to the parcel. The expenditures are used for stormwater construction and management through both the Street Department and Spokane County. Accomplishments for 2003 Enforced standards to improve water quality and protect the aquifer. Provide support to planning and building to insure that new development meets stormwater standards. Goals for 2004 Participate in the development of Department of Ecology stormwater regulations including the UIC and NPDES Phase II programs and the finalization of the Eastern Washington Stormwater Manual. r Investigate, plan,design,and implement solutions for existing drainage problems. Develop and implement six year plan for construction of regional and semi-regional drainage facilities. Perform floodplain permit engineering review. Manage the 208 Swale inspection program. Manage Spokane County contract wort for billing and UIC inventory. Initiate development of City drainage design manual based upon DOE's Eastern Washington Manual. Detail Budget Supplies 6,700 Drainage Project 200,000 Transfer for Drainage Portion of Street Projects 150,000 IT Support 2,000 Consulting Services 30,000 Legal 2,500 Contract Services 120,000 Training/TraveUMileage 7,500 Total Stormwater $ 518,700 1 55 -1 Fund: 501 Equipment Rental & Replacement Spokane valley 2004 Budget Equipment Rental & Replacement 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, intemet are also charged to funds through this department. The fund also finances and administers a fleet of pool cars for use by City departments. Accomplishments for 2003 Instituted a replacement cost schedule for vehicles and IT equipment. Purchased and installed a fixed asset accounting and tracking system. Met funding goals for fixed asset replacement for 2003. Goals for 2004 Setup and administer an accounting system for replacement costs for city equipment. Detail Budget Gas, Oil Tires 5,000 Equipment Rental Mnt- Contracted 23,600 Total $ 28,600 57 Fund: 510 Risk Management Fund Spokane Valley 2004 Budget 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 self-insured unemployment claims through the State of Washington and Washington Cities Insurance Authority. Accomplishments for 2003 Reviewed City liability exposure and coordinated coverage with City's insurer, Washington Cities Insurance Authority. Instituted a policy to form background checks and physicals on all new employees. Goals for 2004 Setup and administer an accounting system for a risk management internal service fund. Detail Budget Liability Insurance Payment $ 130,000 Unemployment claims 7,500 Total Risk Management $ 137,500 C 58 City of Spokane Valley Capital Expenditures for 2004 Revenue Source Department Capital Outlay Description Total City REET 1* 032 Public Works Computer software: Haestad Methods 10,270 10,270 Autodesk Civil Services 15,200 15,200 Miscellaneous desktop software 9,700 9,700 059 Building Vehicle 15,000 15,000 Reorganization and storage shelving 25,000 25,000 076 Parks Schedule software from Recware 5,127 5,127 Mirabeau bridge repair 27,000 27,000 Parks &Recreation Master Plan 80,000 80,000 Parks scheduling software 11,962 11,962 2 handicap lifts for area pools 10,000 10,000 090 General Government Leasehold improvements 88,745 88,745 Total Capital Expenditures $ 298,004 $ 218,004 $ 80,000 *Real Estate Excise Tax 1 59 City of Spokane Valley Capital Eapatditures for 2004 Miraboau Poled Martel SW Bond Strata Bond Donations& Grant Pro0aads Strout Management Department Capital Outlay Miscdption Total Proceods Proceeds Contributions and Fees REST t' BEET 2" Fund Fees TIB"' Eat C••••• HRAC'•••• 303 Street Fund BOatl_Cp0511ut9011_Er9le S 1611 Avonuo-Project 2 Olahmen Mice to Pines 1.932,000 200.000 1,072,000 Pork Road•Protect 2 9th to Apploway 821,000 195.000 020,010 PIMWManatield%%Olen Rd.to Pete 020,000 63,000 905.0.10 Darker Rood Roconstruction PE a RW 1.160,000 233,000 012,000 Renter Road Boidoe Replacement P12&RW 702,000 141,000 501,000 Evor100n Road 15Th to Ind 1,521,000 340,000 1,173,000 24111 Avenue SIdeiwfk P,oloct(P^SMP) 190,000 52,WO 140,000 Hazard Elimination Safety Proiecty Suilvan Road a 41h Avonuo Signal(RW 8 Cfdl 15,700 15,700 Rand Pave6ac,ISeod T1snk Efndnagypjpugtnt Carnahan 2,009,000 110,000 2,459,000 Slppla 2,914,000 141,000 2,773,000 Vetedate Phase I 2,985,000 204,000 2,701,0110 WeattnnwoedtOwens 4,083,000 304,000 3,008,000 Butns Rood 31,000 31,000 Mlacenaneoua Projects 50,000 50,000 Misactano us Welty Coup0el 15„000 15,000 Rood Replacement Projects 030,000 687,000 49,000 114,000 Consultant Contnae1 00,000 00,000 304 Miroboau Point Conatnac0on to PmQeaa 9,500,000 7,000.000 2,500,000 402 Stormwetor Drainage Projects 200,000 200,000 Total Capital Eipenditum 330 l 5c,7 1L 000 600 430 000 2 500 000 11 022 000 - _ 90_L!4 -!0!00 20.0:4 3 422000 ' ) e,0' 'Rod Estate Endso Tao 1 "Real Eslota Excise Tax 2 nnsportamin Improvement Board(51ete Fonda) ""Spokane Regional Tronspurin4on Council(Fadeout Funds) B cigo Rapkacoment Adilsory Committee(Federal Funds) PosIiIo,...stiny City of Spokane Valley Proposed 2004 Budgeted Positions A .1 i c p tl 4 `� r$ s4° 3 �� yr i a9 Title Unfilled I ��D- Qr c qI ` CITY MANAGER 1.0 1.0 DEPUTY CITY MANAGER 1.0 1.0 DEPUTY CITY ATTORNEY 1.0 1,0 COMMUNITY DEVELOPMENT DIRECTOR 1.0 1.0 PUBLIC WORKS DIRECTOR 1.0 1,0 FINANCE DIRECTOR 1.0 1.0 PARKS 8.RECREATION DIRECTOR 1.0 1.0 CITY CLERK 1,0 1,0 CENTERPLACE MANAGER 1.0 1.0 SENIOR ENGINEER 1.0 SENIOR ENGINEER 1.0 1,0 , SENIOR ENGINEER-TRAFFIC 0.4 0.4N-/. ASSISTANT ENGINEER 2.0 2.0 ENGINEERING TECHNICIAN 1,0 1.0 PLANNING MANAGER-LT 1.0 1.0 PLANNING MANAGER-CURRENT 1.0 1.0 ASSOCIATE PLANNER•CURRENT 1.0 1.1) ASSOCIATE PLANNER-LONG-TERM 1.0 1.0 ASSISTANT PLANNER 1.0 1,0 ASSISTANT PLANNER x 1.0 1.0 CODE ENFORCEMENT OFFICER 2.0 2.0 BUILDING OFFICIAL 1.0 1,0 BUILDING INSPECTOR II 1,0 1.0 BUILDING INSPECTOR I 1,0 1.0 PIANS EXAMINER 1.0 1.0 PERMIT SPECIALIST 2.0 2.0 PLANNING TECHNICIAN 1,0 1.0 PUBLIC WORKS SUPERINTENDENT 1.0 1.0 RECREATION COORDINATOR 1.0 1.0 ADMINISTRATIVE ANALYST x 1.0 1.0 ACCOUNTANT/BUDGET ANALYST 1.0 1.0 ACCOUNTING MANAGER 1.0 1,0 IT SPECIALIST x 1,0 1.0 SENIOR CENTER SPECIALIST 1.0 1.0 DEPUTY CITY CLERK 0.5 0.5 1.0 ADMINISTRATIVE ASSISTANT 1,0 0,5 0.5 1.0 1.0 4J. . • ADMINISTRATIVE ASSISTANT a 1.9 1.0 21. OFFICE ASSISTANT II 1.0 1.1,' -- ACCOUNTING TECHNICIAN 1.0 1.0 CONSTRUCTION INSPECTOR 1.4 1.4 Totals 4.5 3.6 5.5 1.0 0.6 7.0 9.0 8.0 2.0 1.0 1.0 1.0 2.0 45.0 Funding Source I General Fund I Street Fund I 01 City of Spokane Valley FTE Count by Year Proposed 2004 Budget 2003 2004 2004 Budget Authorized FTE Proposed Department FTEs Additions FTEs Executive& Legislative Support 4.5 - 4.5 Operations &Administrative Services: Deputy City Manager 3.5 - 3.5 Finance 5.5 - 5.5 Legal 1.0 - 1.0 Human Resources 0.5 - 0.5 Public Works 7.5 (0.5) 7.0 Planning& Community Development Planning 8.5 0.5 9.0 Building 7.0 1.0 8.0 Parks &Recreation: Parks Admin 2.0 - 2.0 Recreation 1.0 - 1.0 Senior Center 1.0 - 1.0 CenterPlace - 1.0 1.0 • Street Fund 2.9 (0.1) 2.8 TOTAL 44.9 1.9 46.8 Eliminated City Engineer position and added an Administrative Assistant. C 62 CITY COUNCIL MEMBERS - Dick Denenny Michael DeVleming,Mayor Gary Schimmels Mike Flanigan Diana Wilhite,Deputy Mayor Steve Taylor ' Rich Munson ii l■ CITY ATTORNEY CITY MANAGER/CEO (Contract) Dave Mercier DEPUTY CITY MANAGER/COO . Nina Roger I ' I I I EXECUTIVE& COMMUNITY r. �sZ 41 ; PARKS & OPERATIONS & }� PUBLIC.WORKS POLICE r, �= RECREATION ADMINISTRATION LEGISLATIVE DEVELOPMENT 4IVF1 LIC r -Y 5 r(Contrad) •- " • 'Neil Keisten SUPPORT Manna Sukup 4 it'rf ...1"!5..:,", Mike Jackson Nina Regor I I I I - City Clerk - Patrol Capital - Parks Operations - Improvement (Contract) Oversight Plan - Legislative Aquatics Relations Investigation - (Contract) - Finance Development Engineering Intergovernmental - Prevention _ Recreation - Legal l Coordination Programs Stormwater _. Emergency _1 Senior _ Contract Management Center Administration Transportation Planning! Building GIS _ CenterPlace Administrative l I Transportation - Services Planning Long Current Code Permits! Range Compliance Inspections Street Neighborhood Maintenance Traffic (Contract) Management Spokane .000Valley COMMUNITY PROFILE AND HISTORY "You cannot look to the future if you do not know the past. " On May 21, 2002, voters within the City approved incorporation of the City of Spokane Valley, which is the second largest city in the County and the eighth largest city in the State, with approximately 82,005 residents. The City incorporated as of March 31, 2003. The assessed valuation of real property within the boundaries of the City for taxation purposes is estimated for 2004 tax collection to be approximately$4,600,000,000, which does not yet include valuation for personal property, utility and railroad property in the boundaries of the City. Spokane Valley encompasses approximately 38.2 square miles of land area It has an extensive retail tax base and is home to several major auto dealerships and the Spokane Valley Mall, which includes over 700,000 square feet of gross leasable floor area. There are an estimated 5,000 businesses in Spokane Valley with estimated retail sales of$1.5 billion and an assessed value of$4.6 billion. The first permanent settler in the Spokane Valley was Antoine Plante, a retired French- Canadian trapper. Mr. Plante built a cabin near the Spokane River in 1849, from which he operated a small Hudson's Bay Company trading post. Other settlers began arriving in this area between 1865 and 1882. "Firsts"to occur in Spokane Valley include the first settler in 1849, first business and ferry in 1850, the first store and bridge in 1862,the first house in 1866, and the first post office in 1867. All of these"firsts" occurred before the arrival in 1873 of James Glover who was considered the"Father of Spokane." In 1883, the Northern Pacific Railroad opened the west up with the transcontinental railroad. The new railroad, coupled with the discovery of silver in north Idaho, created an influx of people to the Spokane Valley area. Within a few years the Spokane area was connected to the rest of the country by five transcontinental railroads. The next major innovation to Spokane Valley was the introduction of irrigation to the area. Within 20 years 30,000 acres of dry land had been converted into fertile farm land. The first irrigation systems were constructed between 1 899 and 1905. The Valley population grew from 1,000 residents at the turn of the century to nearly 10,000 by 1922. During this time apple growing became the predominant agricultural crop with nearly 2 million apple trees being planted by 1912. As the population of the Valley increased, small communities with churches, schools, businesses, community clubs, and other organizations thrived. 63 Prior to World War II, the federal government made a decision to build an aluminum plant in Spokane Valley along the Spokane River. Additionally, the federal government identified a need for warehouse space and facilities to support coastal activities during the war. In 1942, Spokane Valley was chosen as a site for one of theses inland Supply Depots. The Naval Storage Yards are now the Valley Industrial Park that has 5,000,000 square feet of gross leasable floor area. Rapid growth continued in Spokane Valley throughout the 1950s, 60s, and 70s. Along with this continued growth came concerns regarding the impact of the development on the Valley environment. Citizens' concerns were related to impacts to lakes in the area as well as the aquifer underlying a majority of the Spokane Valley. No protections were put into place to address these issues; sanitary sewers were not required for new construction. Steady residential and commercial growth continued in the Spokane Valley throughout the 80s and 90s. High tech companies followed Hewlett Packard into the Liberty Lake area. Later, some high tech companies moved into the Industrial Park. The State Board of Health threatened to enact a moratorium on new development in 1983, unless sewering of the Valley began. In response, Spokane County developed a wastewater management plan that put into motion construction of a sewer gunk line and a sanitary sewer system was made available to the citizens of Spokane Valley. MAJOR PUBLIC FACILITIES AND PARKS IN SPOKANE VALLEY There are public facilities and a number of parks in the City of Spokane Valley. The Spokane Indians, a minor league baseball team,plays its home games at Avista Stadium, located just inside the city limits on the east side of Havana Street. This stadium is one of the finest facilities in the Northwest League and can seat 7,200 spectators. Situated next door to Avista Stadium is the Spokane County Fair and Exposition Center. The Fairgrounds was expanded in 2003 with the construction of a new covered grandstand that was opened at the 2003 Interstate Fair. Various other shows and events are held throughout the year at the Fairgrounds. Mirabeau Point, situated on 54.5 acres of land; located between Pines Road and Evergreen Road interchanges (north of 1-90), along the south bank of the Spokane River, is the City's newest cultural development currently under construction. It has been designed as a multiuse community campus that will provide public, educational, recreational, and cultural activities for its citizens. CenterPlace, a 48,000 square foot facility, will be built to accommodate a senior center, education and business center, and a cultural and performing arts center. Mirabeau Meadows is a 15-acre parcel of land currently under development and will provide another area for community activities, such as family get-togethers and games, outdoor music, corporate outings, farmers markets, arts and crafts, and other special events in Mirabeau Point Park. Valleyfest, an annual community event that is sponsored by individuals and businesses in our City, will be held on September 20, 2004. 64 The City of Spokane Valley has taken over the operation of a number of parks within the City. Below is a summary of these parks: Park Name Park Classification Park Size Balfour I Community Park 2.8 acres Brown's I Community Park 8.2 acres Castle I Community Park 2.7 acres Edgecliff I Community Park 4.8 acres Mirabeau Point Park Community/Regional Park 6.5 acres owned/54.5 total Myrtle Point Natural Area 31.0 acres Opportunity Township Special Use 0.2 acres Park Road Pool Special Use 2.0 acres I Sullivan Community Park 10.3 acres I Terrace View Community Park 9.1 acres Valley Mission and Valley Community Park 27.2 acres Mission South & Pool Valley Senior Center I Special Use 2.0 acres Centennial Trail I Trail 7 linear miles THE FUTURE OF SPOKANE VALLEY The potential of Spokane Valley is tremendous, with an adequate tax base and room for expansion of residential, commercial, and industrial growth. Spokane Valley rivals other cities throughout the state in terms of population and significance in the region. Currently, the City contracts with Spokane County for a number of services including police protection,parks maintenance, aquatics, streets, and other public works-related issues. 65 COMMUNITY PROFILE LOCATION Library Services The Spokane County Library District The City of Spokane Valley is located in the provides library services to the City. eastern part of Spokane County adjacent on the east by the City of Liberty Lake and on Public Works the west by the City of Spokane and is The City's engineering and roads accessible from I-90, SR 27 and SR 290. maintenance is provided by the City's Planning and Public Works Departments. Demographics Square Miles 38.5 Animal Control Population 82,005 Animal control services are provided by the Housing Units 37,867 Spokane County Animal Control Miles of Paved Streets 420 Department, and is staffed with Animal Control Officers trained and commissioned CITY COUNCIL by Spokane County Sheriff's Department. Mike DeVleming, Mayor Parks and Recreation Diana Wilhite, Deputy Mayor The City of Spokane Valley contracts with Dick Denenny, Councilmember Spokane County for the maintenance of Mike Flanigan, Councilmember parks within the community. Richard Munson, Councilmember Gary Schimmels, Councilmember Recreational Facilities Steve Taylor, Councilmember • Balfour Park MUNICIPAL SERVICES • Brown Park • Castle Park Law Enforcement • Centennial Trail The City of Spokane Valley contracts with • Edgecliff Park the Spokane County Sheriff's Office for its • Mirabeau law enforcement services. The City also • Orchard Park contracts with Spokane County for jail and • Park Road Park court services. The Washington State Patrol • Sullivan Park also provides services on state and interstate • Terrace View Park and Pool highways and as backup for emergencies. • Valley Mission Park, Pool and Senior Center Fire Protection Spokane County Fire District 1, the largest District in Spokane County,provides fire Educational Services protection as well as basic and advanced The City of Spokane Valley is served by: EMT life support services for the Central • Central Valley School District No. 356 portion of the City. The northern portion of • East Valley School District No. 361 the City is served by Spokane County • Spokane School District No. 81 Fire District 9, with the southern portion • West Valley School District No.363 served by Spokane County Fire District 8. • (7)private schools { 66 CITY OF SPOKANE VALLEY SPOKANE COUNTY, WASHINGTON ORDINANCE NO. AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD OF JANUARY 1,2004 THROUGH DECEMBER 31,2004 APPROPRIATING FUNDS AND ESTABLISHING SALARY SCHEDULES FOR ESTABLISHED POSITIONS. 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, 2004 and ending December 31, 2004; 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; WHEREAS, notice was posted and published on October 24, 2003 that the City Council in the City of Spokane Valley would meet and receive public comment in the City Council Chambers prior to the adoption of the budget. WHEREAS, following the filing of the prelim.nary budget with the City Clerk, notice of the same and a hearing on the budget,the City Council desires to adopt the 2004 budget, including all allowances and appropriations for each fund so that a balanced budget, where appropriations are limited to the estimated revenues, is adopted for the City. NOW, THEREFORE, the City Council of. the City of Spokane Valley do ordain as follows: Section 1. Adoption of 2004 Budget. The budget for the City of Spokane Valley for the year of 2004 is hereby adopted as the balanced budget of the City with appropriations limited to the total estimated revenues of the City. The final budget for 2004 is attached hereto and by this reference is incorporated herein pursuant to RCW 35A.33.075. For summary purposes the total estimated revenues and appropriations for each separate fund plus the aggregate total for all such funds are set forth as follows: 67 FUND ESTIMATED REVENUE/APPROPRIATION GENERAL FUND STREET FUND HOTEL/MOTEL FUND The total balance of all funds appropriated for the year is $ Section 2. Positions and Salary Schedules. The various positions and salary ranges for City Employees are attached to this Ordinance as Appendix "A." 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 day of , 200_ Mayor, Michael DeVleming ATTEST: Chris Bainbridge, City Clerk Approved As To Form: Stanley M. Schwartz, Interim City Attorney Date of Publication: Effective Date: 68 Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE Proposed 2004 Salary Schedule Position Title Grade 2004 Range City Manager Unclassified Deputy City Manager 21 $ 7,020 - $ 9,000 Community Development Director 21 7,020 - 9,000 Finance Director 21 7,020 - 9,000 Public Works Director 21 7,020 - 9,000 Parks and Recreation Director 19 5,686 - 7,290 City Engineer 19 5,686 - 7,290 Planning Manager 18 5,118 - 6,561 Building Official 18 5,118 - 6,561 Senior Engineer 17 4,606 - 5,905 Deputy City Attorney 16 4,145 - 5,314 City Clerk 16 4,145 - 5,314 Senior Planner 16 4,145 - 5,314 Accounting Manager 16 4,145 - 5,314 IT Specialist 15 3,731 - 4,783 Associate Planner 15 3,731 - 4,783 Assistant Engineer 15 3,731 - 4,783 Public Works Superintendent 15 3,731 - 4,783 Accountant/Budget Analyst 14 3,358 - 4,305 Administrative Analyst 14 3,358 - 4,305 Assistant Planner 14 3,358 - 4,305 Building Inspector II 14 3,358 - 4,305 Plans Examiner 14 3,358 - 4,305 GIS Technician 14 3,358 - 4,305 Engineering Technician 14 3,358 - 4,305 Maintenance/Construction Inspector 13-14 3,022 - 4,305 Recreation Coordinator 13-14 3,022 - 4,305 Code Enforcement Officer 13 3,022 - 3,874 Building Inspector I 13 3,022 - 3,874 Planning Technician 13 3,022 - 3,874 Deputy City Clerk 12-13 2,720 - 3,874 Senior Center Specialist 12-13 2,720 - 3,874 Maintenance Worker II 12 2,720 - 3,487 Administrative Assistant 11-12 2,448 - 3,487 Permit Specialist 11-12 2,448 - 3,487 Accounting Technician 11-12 2,448 - 3,487 Maintenance Worker I 10-12 2,203 - 3,487 Office Assistant II 10-11 2,203 - 3,138 Office Assistant I 9-10 1,983 - 2,824 Recreation Assistant 5 1,301 - 1,668 69 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. 70 K _ 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 71 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. 72