Ordinance 12-024 Adopts 2013 Budget CITY OF SPOKANE VALLEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO. 12-024
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2013
THROUGH DECEMBER 31, 2013; APPROPRIATING FUNDS; CREATING NEW
FUNDS: 312-CAPITAL RESERVE; RENAMING FUNDS: 311-PAVEMENT
PRESERVATION; ESTABLISHING SALARY SCHEDULES FOR ESTABLISHED
POSITIONS; AND OTHER MATTERS RELATING THERETO.
WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of
Spokane Valley at least sixty (60) days before the beginning of the City fiscal year beginning January 1,
2013 and ending December 31,2013; and
WHEREAS, the City Manager in consultation with the Finance Director and Department Heads has
prepared and placed on file with the City Clerk a preliminary budget, together with an estimate of the
amount of money necessary to meet the expenses of the City including payment of outstanding
obligations; and
WHEREAS, notice was posted and published for public hearings held on August 28, September 25
and October 9, 2012. The City Council met and received public comment in the City Council Chambers
during each public hearing; and
WHEREAS, proper notice was given and the preliminary budget was filed with the City Clerk; and
three public hearings on the budget were conducted following proper notice; and
WHEREAS, the City Council desires to adopt the 2013 budget, including all allowances, and an
appropriation for each fund; and
WHEREAS, the City of Spokane Valley property tax levy in 2012 for collection in 2013, will be
$10,818,717, which represents a 0% increase in the 2013 levy. This levy is exclusive of additional
revenue resulting from new construction, improvements to property, any increase in the value of State
assessed property, any annexations that have occurred,and refunds made.
NOW,THEREFORE, the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Adoption of 2013 Budget. The budget for the City of Spokane Valley for the year 2013
is adopted at the fund level. The final budget for 2013 is attached hereto and by this reference is
incorporated herein pursuant to RCW 35A.33.075. For summary purposes, the total estimated
appropriations for each separate fund plus the aggregate total for all such funds is set forth as follows:
Ordinance 12-024 adopting 2013 budget Page 1 of 2
Estimated Estimated
Beginning Ending
Fund Total Fund
'Title Balance Revenues Sources Appropriations Balance
001 Genera!Fund $25,630,608 $35,124,700 $60,755,308 $42,967,741 $17,787,567
101 Street Fund 1,961,271 4,766,100 6,727,371 4,903,999 1,823,372
103 Paths&Trails Fund 64,084 7,800 71,884 0 71,884
105 1-lotel/Motel Fund 118,432 460,500 578,932 460,500 118,432
120 CenterPlace Operating Reserve Fund 351,487 500 351,987 0 351,987
121 Service Level Stabilization Fund 5,442,428 7,000 5,449,428 0 5,449,428
122 Winter Weather Reserve Fund 502,705 700 503,405 0 503,405
123 City Facilities Repair&Replacement 2,403,848 1,600 2,405,448 616,284 1,789,164
204 Debt Service LTGO 03 0 623,023 623,023 623,023 0
301 Capital Projects Fund 791,193 500,500 1,291,693 985,355 306,338
302 Special Capital Projects 566,593 501,000 1,067,593 860,431 207,162
303 Street Capital Projects 162,646 7,957,725 8,120,371 7,957,725 162,646
304 Mirabeau Projects Fund 0 0 0 0 0
307 Capital Grants Fund 147 0 147 0 147
309 Parks Capital Projects Fund 341,151 50,000 391,151 50,000 341,151
310 Civic Facilities Capital Projects Fund 1,743,671 0 1,743,671 0 1,743,671
311 Pavement Preservation Fund 2,201 1,198,284 1,200,485 1,198,284 2,201
312 Capital Reserve Fund 0 7,826,207 7,826,207 0 7,826,207
402 Stormwater Management 2,137,886 2,001,800 4,139,686 2,077,991 2,061,695
403 Aquifer Protection Area 415,037 501,000 916,037 500,000 416,037
501 Equipment Rental&Replacement Fund 1,032,335 178,744 1,211,079 50,000 1,161,079
502 Risk Management Fund 30,590 319,000 349,590 319,000 30,590
Total of all Funds $43,698,313 $62,026,183 $105,724,496 $63,570,333 $42,154,163
The total balance of all funds appropriated for 2013 is $63,570,333.
Section 2; Creating Fund 312. There is hereby created Fund 312 Capital Reserve Fund which -
will be used to accumulate resources for the replacement of a portion of the Sullivan Street Bridge, the
acquisition or construction of a City Hall building, and the development of a joint library and City park
site.
Section 3. Renaming Fund 311, Fund 311, entitled "Street Capital Improvement 2011+" is
hereby renamed"Pavement Preservation Fund."
Section 4. 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 to the Association of Washington Cities.
Section 5. 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 6. Effective Date. This Ordinance shall be in full force and effect five days after the date
of publication of this Ordinance or a suminaiy thereof in the official newspaper of the City.
PASSED by the City Council this 30'I'day of October 2012. /f
ATTEST: , '
_,-------)
d � p ;� ( Thomas E..Towey, Mayor il
..L, . / r Y> . //
4/I Date of Publication: // - - //,
Christine Bainbridge, CI: Clerk Effective Date: L r
• r K {� S To Form:
Offic=of hie City Attorney
Ordinance 12-024 adopting 2013 budget Page 2 of 2
City of Spokane Valley
2013
, ) ) 7', ( L_ ) -- ,
[ .___- f ,,. L.. i [ - 1
•
•
. .....-
Al . . •
• ,
, , n :._
,,,,!, ,..,.•
•
, . . .• a
, ,...:
. .
_; r �
•
1.
I il li\11 1 1 1 1 i.
.."
a-.
•
,�r �1 _
.,III __ LL . em :
. pj.,d. 'ter. - '�- _.. ,A -x4•E35
..Lin'^::. _
GREENAC RES
�� ,` PARK......,
\ - ,, ,
City of
S 0 ESTABLISHED 2011
Af.
2003.2013
10,
i
147 P
1 City of Spokane Valley, Washington
11 0,11ill
/14 0
It
il
Budget
r ,
1
bl
r the Fiscal Year
Ti P
ill k
January 1
, 2013 through December .
er 31, 2 . 13
i!
City Hall
I.
11707 E. Sprague Avenue
Spokane Valley, WA 99206 P.
Website:www.spokanevalley.org ri
kit
Phone: (509) 921-1000
4
kir
PR
li/
"A community of opportunity where individuals and families can grow and play,and businesses will
11 0 flourish and prosper."
kilPI
0 k4I
Table of Contents
City of Spokane Valley, WA
Spokane County
January 1,2013 through December 31,2013
Council members
City Manager's Budget Message 1
Finance Director's Message-About the 2013 Budget and Budget Development Process 7
Budget Summary 19-31
Revenues by Type 32-37
Expenditure Summary 38-40
#001-General Fund-Expenditures by Department by Type 41
City Council 42
City Manager 44
Public Safety 46
Deputy City Manager 49
Finance 50
Human Resources 51
Public Works 52
Community Development 53
Parks &Recreation 57
General Government 62
Special Revenue Funds
#101 -Street Fund 64
#103 -Trails&Paths Fund 65
#105 -Hotel/Motel Tax Fund 65
#120 -Center Place Operating Reserve Fund 66
#121 -Service Level Stabilization Reserve Fund 66
#122-Winter Weather Reserve Fund 67
#123 -Civic Facility Replacement Fund 67
Debt Service Funds
#204-Limited Tax General Obligation(LTGO)Fund 68
City of Spokane Valley 2013 Budget
Capital Projects Funds
#301 -Capital Projects Fund 69
#302-Special Capital Projects Fund 70
#303 -Street Capital Projects Fund 71
#304-Mirabeau Point Capital Projects Fund 72
#307-Capital Grants Fund 73
#308-Barker Bridge Fund 73
#309-Parks Capital Grants Fund 74
#310-Civic Facilities Capital Projects Fund 75
#311 -Pavement Preservation Fund 76
#312—Capital Reserve Fund 78
Enterprise Funds
#402-Stormwater Management Fund 79
#403 -Aquifer Protection Area Fund 80
Internal Service Funds
#501 -Equipment Rental&Replacement Fund 81
#502-Risk Management Fund 82
Total of Capital Expenditures for 2013 83
FTE Count by Year—2009 through 2013 84
Work Force Comparison 85
Appendix A,Employee Position Classification and Salary Schedule 86
Glossary of Budget Terms 87
8
•
8
•
® t /
• 4 ,
- -.1 9 f _-
8 o
• c
s I 8 8 8
• 8
•• City Council Members •
• e
® Thomas Towey, Mayor •
• Position#7 8
® Gary Schimmels, Deputy Mayor •
® Position#4
• 8
o Brenda Grassel Dean Grafos
• Position#1 Position#2 8
• 8
• 8
Arne Woodard Chuck Hafner
8 Position#3 Position#5
•
o
o Bin Wick
• Position#6 •
o Staff 0
8 •
o Mike Jackson, City Manager •
e 8
8 e
Vacant, Deputy City Manager •
9 •
o Mark Calhoun, Finance Director 8
9
C 8
John Hohman, Community Development Director •
9 8
o Mike Stone, Parks & Recreation Director •
9 8
8 8
o Eric Guth, Public Works Director e
9 8
9 9 Cary Driskell, City Attorney 9
8 8
9 8
o Christine Bainbridge, City Clerk
•
9 8
9 8
8 8
9* 999989 999998808800888888888888880889888888888 89889888888888
SCITY Or
pokane
Valley®
City Manager's Budget Message
2013 Annual Budget
Dear Citizens,Mayor and City Council of Spokane Valley:
I am pleased to present the attached 2013 proposed budget for the City of Spokane Valley. In a
continuing trend of local and national economic challenge,the City of Spokane Valley remains
strong and continues to benefit from a history of prudent financial decisions since our 2003
incorporation. Careful budgeting and restrained spending leaves us almost unique among cities
in providing a balanced budget and a substantial ending fund balance.
During this past year we have heard and read stories of Cities such as Stockton and San
Bernardino, California going bankrupt.Dozens if not hundreds of Cities face drastic budget
reductions and uncertain futures. The City of Spokane Valley is in sound financial condition. In
fact, Spokane Valley is a stellar example of how a City can function efficiently and economically
while providing key services to the community. Our employee count and personnel expenses are
among the lowest(if not the lowest) in the nation.
To ensure continued financial stability it is imperative that the City keep its recurring expenses in
check. To do this,we must continue to limit our spending to match our annual revenues. To meet
this objective, the City has incrementally reduced recurring expenses over the past three years
and kept our Ending Fund Balance intact.
There is an important exception to the spending limitations. hi 2012, the City initiated spending
of general fund, special fund and capital project fund revenues and reserves for the sole purpose
of aiding street preservation.In 2012 and again in 2013 our citizens will see an aggressive
program of repaving our roadways. Some may question paving roads that"don't look so bad."
The truth is the best time to repave is before a road deteriorates to the point that full
reconstruction is necessary. Full reconstruction can cost substantially more than pavement
preservation such as crack sealing or grinding and repaving. That is why the City of Spokane
Valley has committed critical financial resources to preservation of our transportation
infrastructure.
1
Fiscal Policies
The Fiscal Policies adopted by the City Council are an important element in the long range
budget view.These policies,comprised of Financial Management,Financial Objectives and
Commitment,appropriately dictate that if the economic conditions deteriorate more than
anticipated,future budget reductions may be triggered.The current budget forecast gives us hope
these future reductions or service cuts will not be necessary and elected officials and staff remain
committed to ensuring that service levels are commensurate with the revenue sources currently
in place.
As noted with few exceptions for non-recurring expenses, we have not tapped into reserves to
balance our general fund. During each budget cycle,the City will review the reserve balance and
determine if additional budget cuts are needed.
Financial Management—The City proposes to
1. Maintain basic service levels with reduced resources
2. Minimize personnel costs/overhead by continuing to contract for many services
3. Continue the 6-year Business Plan process
4. Leverage City funds with grant opportunities
5. Minimize City debt with a pay as you go philosophy
® The State of Washington sets the maximum level of allowable debt for cities
based on assessed value of property. The City of Spokane Valley currently
utilizes only 1.49% of its total allowable debt capacity, and more importantly,
only 7.46%of non-voted bond capacity.This is extremely low debt.
Financial Objectives-The City's financial objectives are:
1. Maintain a minimum General Fund Ending Balance of 50%of revenues.
O The City can meet this objective and transfer funds to Capital Reserves as
follows: $7,826,207 to Fund#312 Capital Reserve Fund
2. If necessary, utilize the Service Level Stabilization Reserve Fund ($5.4 million) to
maintain ending fund balance minimum.
3. Service Level Stabilization Reserve Fund will not reduce below $3.24 million (60%
of$5.4 million).
4. Property tax assessment will remain the same as 2012. and the City will forego the
1% annual increase allowable by RCW 84.52.050. We anticipate this will result in a
levy of$10,943,700 for 2013. The 1%increase capacity will be banked for future use
as provided by law.
Commitment—By committing to these objectives, the City will ensure financial sustainability
well into the future.The City can achieve this by
® Holding 2013 recurring expenses to a maximum 1%increase over 2012.
2
Notably, this objective was achieved prior to adding a Pavement Preservation
element to the budget. See following section Budget Highlights — New
Pavement Preservation Fund for additional explanation.
o Commit to the Pavement Preservation Fund for a period of 4 years (2013-
2016)
i. At which time, measure and assess the impact to the Overall Condition
Index of City pavement and determine necessary modifications to
Pavement Preservation Fund.
1 In the event that annual revenues exceed annual expenditures during the
four year period, consider additional allocation to Pavement Preservation
Fund.
Bridget Highlights
The 2013 Budget recognizes the economic realities of our times and the necessity to continue to
operate within our financial means. At the same time, and for the first time in the City's budget
history, the 2013 Budget establishes a Pavement Preservation Fund when combined with
pavement preservation expenditures in the General Fund will result in $2,054,141 for this
program.
New Pavement Preservation Fund: The 2012 Budget established Pavement
Preservation Fund #311 with projected expenditures of$1,198,284 for 2013. In
addition, $855,857 will be expended from the General Fund for Pavement
Preservation resulting in a total 1.24% increase in General Fund Recurring
Expenditures. Additional transfers to Pavement Preservation include $282,000
from the Street Fund, $616,284 from the Civic Facilities Replacement Fund,
$150,000 from Capital Projects Fund and$150,000 from Special Capital Projects
Fund. Most of these transfers are projected to be sustainable for the foreseeable
future. However, the transfer from the Civic Facilities Replacement fund is not
sustainable and can occur for four years (including 2013) until the balance of
$2,403,848 is depleted. Pavement preservation is seen as a much more immediate
and critical need than the potential future replacement of Center Place or the
Valley Police Precinct.
Budget Reductions: Before Pavement Preservation is factored in, the 2013
General Fund budget actually decreased by 1.22% as compared to 2012. In fact,
the 2013 Proposed Budget prior to adding Pavement Preservation was $589,409
or 1.7% less than the 2011 Budget. This deserves recognition. We are spending
less and maintaining similar service levels (including no reduction in law
enforcement)during a period of about 2.1%inflation.
Staffing Levels: Staffing levels were reduced by 8.5 full-time and 2 temporary
unfilled positions in 2011. For 2012 we remained at this same reduced level,
3
operating a city of 90,550' residents with a staff of 87.25 employees. In 2013 we
will reduce an additional 2.0 employees. Even taking into consideration that we
contract for police services and are served by Fire Districts and a Library District,
we are operating substantially below the normal employee count for a major city
at a substantially reduced cost. Spokane Valley personnel costs are approximately
20% of the total General Fund Budget, Comparable cities and counties typically
fund personnel costs at about 60% to 70% of their General Fund Budget (after
adjusting for police, fire and library personnel,which the City of Spokane Valley
contracts). Spokane Valley staff levels are about 1 employee for every 1,059
citizens. Other cities compared range from 1 employee to every 163 citizens to 1
employee for every 491 citizens. While the survey is not scientific, the low
comparable personnel costs coupled with the low employee per citizen ratio
indicates the City of Spokane Valley is operating at a very low and effective
staffing level.
Moderate Growth in Current Operational Expenses: Investing in the essential
core services identified by the Council and community creates baseline costs.
Similar to the trend in most jurisdictions, costs and demands for service are
growing while tax revenues are decreasing. Quality service delivery requires
ongoing investment in basic capacity to provide efficient operations. Moderate as
it may be, operational expenses cannot continue to increase during declining or
flat revenue. The City can either subsidize operational expenses with reserves, or
husband their reserves and make additional budget reductions.
Public Safely Costs: In 2013,the Police, Court and Jail related services proposed
budget is $22,139,200 —an amount equal to 202% of anticipated property
tax collections ($10,943,700) for the entire year. Council has made a
commitment not to reduce public safety service levels and associated costs in
2013.
Challenges:
Pavement Preservation:Fully funding our Street Preservation needs must be
balanced with other priorities therefore future revenue sources will be required.
The City will update the Preservation Plan in 2013.
Grants and Declining Matching Funds: City staff actively pursues funding
commitments from other sources to help pay the cost of needed capital
improvements—roads, bridges and parks—that benefit the community. The 2012
capital construction program totaled $10,725,804 with$7,828,118 (73%) coming
from outside sources. The 2013 budget projects a total capital construction
budget of$7,957,725 with$6,597,842(83%)coming from outside sources.
'Washington State Department of Financial Management,April 1,2012
4
When the City applies for state and federal grants,the City must provide its share
(match) for these projects. In the past, Real Estate Excise Tax(REET) was used
for most of the City match. However, during the last five years, this tax has
declined from $2,5 million to $1 million, leaving a potential future shortage of
local match depending on availability of Federal,State and Local grants.For now,
the City has a small projected surplus of$300,000 in REET Funding which will
transfer to the Pavement Preservation Fund.
Local Street Maintenance Combination of Funding: This fund derives its
revenues from an allocation of the State Motor Fuel Tax distributed to cities and
towns, and a 6% city utility tax on telephone usage estimated in 2013 at
$1,861,000 and $2,900,000 respectively. There is also an anticipated $1,961,271
Beginning Fund Balance that will carry over into 2013. Therefore, the
combination of Fuel Tax and Telephone Utility Tax enables us to meet the
ongoing need for these funds to pay for street maintenance activities like snow
plowing, pothole repair, crack sealing, sweeping, weed control, street lighting,
traffic signals and a variety of other repairs/improvements. In 2013, $282,000
will transfer to Pavement Preservation for more substantial repaving projects.
The Budget for 2013
Balanced Budget Adopted:
One of the most important tests of fiscal management is the ability of a municipal enterprise to
maintain basic services during an economic downturn. The creation and maintenance of financial
reserves since incorporation has served its intended purpose and provided the opportunity for
Spokane Valley to sustain critical public services during the turbulent economic conditions that
began in 2008. The 2013 budget reflects a continuation of service delivery capabilities during
difficult and uncertain economic times,
The 2013 budget is in balance. Expenses have been balanced with known or reasonably
predictable revenues. The budget is designed to maintain the healthy, positive fund balance at
year end that provides for the city's cash flow needs without costly borrowing. In pursuit of
fiscal responsibility, special attention was given to limiting the growth in new programs and
financial commitments, while City revenue and expenditure patterns further fluctuate with the
economy. This approach allows available resources to be put toward sustaining services that are
consistent with the City Council's priorities for 2013 and beyond.
Since incorporation, this City has taken a conservative approach to adding new staff, Spokane
Valley continues to have the lowest employee count of any Washington city with 50,000 or more
in population.A 2011 Work Force Comparison chart is included in the budget document. By all
comparisons,the City of Spokane Valley is a lean,productive City government.
5
Future Concepts:
The budget process is not static and Council,the citizens, and staff must remain vigilant to watch
for economic trends that impact current forecasts. Even as we adopt a 2013 budget, we must
keep in mind the future economic opportunities and threats that may impact our multi-year
forecast. An example of potential impacts and adaptive future concepts are as follows:
• A commitment by Management to review all vacant positions prior to filling them. (In
some cases,positions must be filled quickly due to workload.)
• Continue budget strategy to fund City programs and pavement preservation within the
existing City of Spokane Valley tax structure. Develop a plan for fully sustainable
pavement preservation funding.
• By all indications, the economic recovery of the U.S. and its collective states, counties
and cities will be a slow and deliberate process. The City of Spokane Valley does not
predict measureable growth in property tax or sales tax revenues through 2015 and we are
budgeting with that in mind.
• Because it represents about 63% of the General Fund budget, achieving future budget
reductions without impacting Law Enforcement and other Public Safety services will be
challenging.
Acknowledgments:
I would like to acknowledge the City Council and staff for a long history of conservative
spending and prudent fiscal planning. The City of Spokane Valley is in an enviable position in
relation to other Federal, State and local entities. Although we must continue to budget and
spend wisely,we do not have to make drastic cuts in critical services to balance our 2013 budget.
By saving and conserving the taxpayers' money, and by adopting prudent long-term fiscal
policies,the City can balance its budget for many years to come.
It has been challenging and rewarding to develop the 2103 budget, achieving substantial
reductions and exceeding expectations for budget reductions and street preservation for 2013.
The City Council has set a path to ensure the long-term financial sustainability of the City. The
management staff and employees have worked together to develop Business Plans and 2013
budget recommendations that achieve Council's goal of sustainability.
Respectfully,
4,-1W 'd:4107- —
Mike Japksen
City Mllnager
6
SC 11707 E Sprague Ave Suite 106 • Spokane Valley WA 99206
okane 509.921.1000 • Fax: 509.921.1008 • cityhall@spokanevalley.org
Valley
TO: City Manager and Members of the City Council
FROM: Mark Calhoun,Finance Director
SUBJECT: About the 2013 Budget and Budget Development Process
The budget includes the financial planning and legal authority to obligate public funds. Additionally, the
budget provides significant policy direction by the City Council to the staff and community. As a result,the
City Council,staff and public are involved in establishing the budget for the City of Spokane Valley.
The budget serves four functions:
1. It is a Policy Document
The budget functions as a policy document in that the decisions made within the budget will reflect the
general principles or plans that guide the actions taken for the future. As a policy document, the budget
makes specific attempts to link desired goals and policy direction to the actual day-to-day activities of the
City staff.
2. It is an Operational Guide
The budget of the City reflects its operation. Activities of each City function and organization have been
planned, debated, formalized, and described in the following sections. This process will help to maintain an
understanding of the various operations of the City and how they relate to each other and to the attainment of
the policy issues and goals of the City Council.
3. It is a Link with the General Public
The budget provides a unique opportunity to allow and encourage public review of City operations. The
budget describes the activities of the City,the reason or cause for those activities,future implications, and the
direct relationship to the citizenry.
4. It is a Legally Required Financial Planning Tool
The budget is a financial planning tool, which has been its most traditional use. In this light, preparing and
adopting a budget is a State law requirement of all cities as stated in Title 35A of the Revised Code of
Washington (RCW). The budget must be adopted as a balanced budget and must be in place prior to the
beginning of the City's fiscal year. The budget is the legal authority to expend public moneys and controls
those expenditures by limiting the amount of the appropriation at the fund level. The revenues of the City are
estimated,along with available cash carry-forward,to indicate funds available. The budget takes into account
unforeseen contingencies and provides for the need for periodic adjustments.
2013 BUDGET DEVELOPMENT PROCESS
Historically the City has utilized a budgeting approach that assumed for most functions of government that
the current year's budget was indicative of the base required for the following year. However, with the
downturn in the economy and resultant reduction in revenues (most notably the decline in sales taxes), the
2011 through 2013 Budget development processes were amended to consciously review service levels in each
department and determine the appropriate level of funding that meets Council goals relative to available
resources.
The 2013 Budget development process began at the February 7, 2012 Council workshop where among other
topics, Council and Staff discussed the budget in general terms. In mid-April 2012 the Finance Department
notified City Departments that their 2013 revenue and expenditure estimates were due by May 16. Through
the balance of May and early June, the City Manager's office and Finance Department worked to prepare
budget worksheets that were communicated to the City Council at a Budget workshop held June 12, 2012.
Following the workshop, the Finance Department continued work on the budget including refinements of
revenue and expenditure estimates and through July and early August, the Finance Department and City
Manager reviewed updated budget projections.
By the time the 2013 Budget is scheduled to be adopted on October 30, 2012, the Council will have had an
opportunity to discuss it on nine separate occasions, including three public hearings to gather input from
citizens:
June 12 Council Budget Retreat
August 14 Admin report:Estimated 2013 revenues and expenditures
August 28 Public hearing#1 on 2013 revenues and expenditures
September 11 City Manager's presentation of preliminary 2013 Budget
September 18 Follow-up discussion on City Manager presentation
September 25 Public hearing#2 on 2013 Budget
October 9 Public hearing#3 on 2013 Budget
October 9 First reading on ordinance adopting the 2013 Budget
October 30 Second reading on ordinance adopting the 2013 Budget
Once adopted,the final operating budget is published,distributed,and made available to the public.
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 actual
expenditures are in compliance with the approved budget. The Finance Department provides the City
Manager and City Council with monthly reports to keep them abreast of the City's financial condition and
individual department compliance with approved appropriation levels. Any budget amendments made during
the year are adopted by City Council ordinance.
The City Manager is authorized to transfer budgeted amounts within a fund; however, any revisions that alter
the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges or
other conditions of employment must be approved by the City Council.
When the City Council determines that it is in the best interest of the City to increase or decrease the
appropriation for a particular fund, it may do so by ordinance adopted by Council after holding one public
hearing.
8
BUDGET PRINCIPLES
• Department directors have primary responsibility for formulating budget proposals in line with City
Council and City Manager priority direction,and for implementing them once they are approved.
• The Finance Department is responsible for coordinating the overall preparation and administration of the
City's budget. This function is fulfilled in compliance with applicable State of Washington statutes
governing local government budgeting practices.
• The Finance Department assists department staff in identifying budget problems, formulating solutions
and alternatives,and implementing any necessary corrective actions.
• Interfund charges will be based on recovery of costs associated with providing those services.
• Budget amendments requiring City Council approval will occur through the ordinance process at the fund
level prior to fiscal year end.
• The City's budget presentation will be directed at displaying the City's services plan in a
Council/constituent friendly format.
• Short term debt shall not exceed 10% of revenues. No long term debt will be incurred without
identification of a revenue source to repay the debt. Long term debt will be incurred for capital purposes
only.
• The City will strive to maintain equipment replacement funds in an amount necessary to replace the
equipment at the end of its useful life. Life cycle assumptions and required contributions will be
reviewed annually as part of the budget process. New operations in difficult economic times may make it
difficult to fund this principle in some years.
• The City will pursue an ending general fund balance at a level of no less than 50% of recurring
expenditures. This figure is based upon an evaluation of both cash flow and operating needs.
BASIS OF ACCOUNTING AND BUDGETING
Accounting
Accounting records for the City are maintained in accordance with methods prescribed by the State Auditor
under the authority of the Revised Code of Washington (RCW), Chapter 43.09.20, and in compliance with
generally accepted accounting principles as set forth by the Governmental Accounting Standards Board.
Basis of Presentation-Fund Accounting
The accounts of the City of Spokane Valley are organized on the basis of funds,each of which is considered a
separate accounting entity. Each fund is accounted for with a separate set of double-entry accounts that
comprise its assets,liabilities,fund equity,revenues and expenditures or expenses, as appropriate. The City's
resources are allocated to and accounted for in individual funds depending on their intended purpose. The
following are the fund types used by the City of Spokane Valley:
9
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:
1. General Fund
This fund is the primary fund of the City of Spokane Valley. It accounts for all financial resources except
those required or elected to be accounted for in another fund.
2. Special Revenue Funds
These funds account for revenues that are legally restricted or designated to finance particular activities of
the City of Spokane Valley. Special Revenue funds include:
• #101 -Street Fund
• #103 -Paths&Trails Fund
• #105 -Hotel/Motel Tax Fund
• #120-CenterPlace Operating Reserve Fund
• #121 -Service Level Stabilization Reserve Fund
• #122-Winter Weather Reserve Fund
• #123 -Civic Facilities Replacement Fund
3. Debt Service Funds
These funds account for financial resources which are designated for the retirement of debt. Debt Service
Funds are comprised of the#204-Debt Service LTGO 03 Fund.
4. Capital Project Funds
These funds account for financial resources, which are designated for the acquisition or construction of
general government capital projects. Capital Project Funds include:
• #301 -Capital Project Fund
• #302-Special Capital Projects Fund
• #303 -Streets Capital Projects Fund
• #304-Mirabeau Point Project Fund
• #307-Capital Grants Fund
• #309-Parks Capital Projects Fund
• #310-Civic Facilities Capital Projects Fund
• #311 -Pavement Preservation Fund
• #312—Capital Reserve Fund
Proprietary Fund Types
A fifth type of fund classification are the Proprietary Funds that 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 based on the commercial model which 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 (total net assets) is segregated into restricted,
unrestricted and invested in capital assets classifications. As described below,there are two generic fund
types in this category:
10
1. Enterprise Funds
These funds account for operations that provide goods or services to the general public and are
supported primarily by user charges. Included in this type of fund is:
• #402—Stormwater Management Fund
• #403—Aquifer Protection Area Fund
2. Internal Service Funds
These funds account for operations that provide goods or services to other departments or funds of the
City. Included in this type of fund is:
#501 -Equipment Rental and Replacement Fund
#502-Risk Management Fund
Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized,recorded in the accounting
system and ultimately reported in the financial statements.
• Modified Accrual Basis of Accounting is used for all governmental funds. Modified accrual
recognizes revenues when they become both measurable and available to finance expenditures of the
current period.
• Accrual Basis of Accounting is used for enterprise and internal service funds. Under this system
revenues and expenses are recognized in the period incurred rather than when cash is either received
or disbursed.
Budgets and Budgetary Accounting
Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a modified
cash basis of accounting for budget purposes,and Proprietary Funds utilizing a working capital approach.
Budgets are adopted at the fund level that constitutes the legal authority for expenditures and annual
appropriations for all funds lapse at the end of the fiscal period.
EXPLANATION OF MAJOR REVENUE SOURCES
General Fund
• Property Tax
Property taxes play an essential role in the finances of the municipal budget. State law limits the City to a
$3.60 levy per$1,000 assessed valuation, deducting from there the levy of$1.50 by the Spokane County
Fire Districts #1 and #8, along with deducting $0.50 for the Library District, which leaves the City with
the authority to levy up to $1.60 for its own purposes. The levy amount must be established by ordinance
by November 30th prior to the levy year.
• Retail Sales and Use Tax
The sales tax rate for retail sales transacted within the boundaries of the City of Spokane Valley is 8.7%.
The tax that is paid by a purchaser at the point of sale is remitted by the vendor to the Washington
Department of Revenue who then remits the taxes back to the various agencies that have imposed the tax.
The allocation of the 8.7%tax rate to the agencies is as follows:
11
State of Washington 6.50%
City of Spokane Valley 0.85%
Spokane County 0.15%
Spokane Public Facilities District 0.10% *
Criminal Justice 0.10% *
Public Safety 0.10% * - 2.20%local tax
Juvenile Jail 0.10% *
Mental Health 0.10% *
Law Enforcement Communications 0.10% *
Spokane Transit Authority 0.60% *
8.70%
*Indicates voter approved sales taxes.
• Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes,such as the
City's law enforcement contract. This tax is authorized at 1/10 of 1% of retail sales transacted in the
County. Of the total amount collected,the State distributes 10% of the receipts to Spokane County,with
the remainder allocated on a per capita basis to the County and cities within the County.
• Public Safety Sales Tax
Beginning in 2005, an additional .1% voter approved increase in sales tax was devoted to public safety
purposes. This .1%was approved by the voters again in August 2009. Of the total amount collected,the
State distributes 60% of the receipts to Spokane County, with the remainder allocated on a per capita
basis to the cities within the County.
• Gambling Tax
Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to gambling.
Funds remaining after necessary expenditures for such enforcement purposes may be used for any general
government purpose.
Gambling taxes are to be paid quarterly to the City, no later than the last day of January,April, July and
October. The City imposes a tax on the following forms of gambling at the following rates: Bingo(5%
gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less prizes); Card playing (10%
gross).
• Leasehold Excise Tax
Taxes on property owned by state or local governments and leased to private parties(City's share).
• Franchise Fe_es
Cable TV is the only franchise fee levied in the City at a rate of 5%of gross revenues. This is a fee levied
on private utilities for the right to use city streets, alleys,and other public properties.
• State-Shared Revenues
State-shared revenues are received from liquor sales, and motor vehicle excise taxes. These taxes are
collected by the State of Washington and shared with local governments based on population. State-
shared revenues are distributed on either a monthly or quarterly basis, although not all quarterly revenues
are distributed in the same month of the quarter. The 2012 population figure used in the 2013 Budget is
90,550 as reported by the Office of Financial Management for Washington State on April 1, 2012. This
figure is important when determining distribution of State shared revenues on a per capita basis.
12
• Service Revenues
Fees are charged for services rendered by the City of Spokane Valley. Most of the fees in the General
Fund are construction inspections and permits related to services such as planning,zoning and building.
• Fines and Forfeitures
Fines and penalties are collected as a result of Municipal Court rulings and other miscellaneous rule
infractions. All court fines and penalties are shared with the State, with the City, on average, retaining
less than 50%of the amount collected.
• Recreation Program Fees
The Parks and Recreation Department charges fees for selected recreation programs. These fees offset
direct costs related to providing the program.
• CenterPlace Fees
The Parks and Recreation Department charges fees for use of CenterPlace. Uses include regional
meetings, weddings, receptions and banquets. Rental rooms include classrooms, the great room and
dining rooms.
• Investment Interest
The City earns investment interest on sales tax money held by the State of Washington prior to the
distribution of the taxes to the City,as well as on City initiated investments.
Street Fund
• Motor Vehicle Fuel Excise Tax(gas tax)
The State of Washington collects a $.3750 per gallon motor vehicle fuel tax at the pump and remits
$.0296 of the tax back to cities on a per capita basis. For 2013 the Municipal Research and Services
Center estimates the distribution back to cities will be$20.64 per person. Based upon a City of Spokane
Valley population of 90,550(per the Washington State Office of Financial Management on April 1,2012)
we anticipate the City will collect $1,868,900 in 2013. RCW 47.30.050 specifies that .42% of this tax
must be expended for paths and trails activities and based upon the 2013 revenue estimate this computes
to $7,800. The balance or $1,861,100 will be credited to Fund #101 for Street maintenance and
operations.
• Telephone Utility Tax
The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with collections
beginning in 2009. Telephone companies providing this service pay the tax to the City monthly.
Telephone tax has been estimated at$2.9 million for 2013.
Paths&Trails Fund
Cities are required to spend .42% of the motor vehicle fuel tax receipts on paths and trails. Because the
amount collected in any given year is relatively small,it is typical to accumulate State distributions for several
years until adequate dollars are available for a project.
Hotel/Motel Tax Fund
The City imposes a 2%tax under RCW 67.28.180 on all charges made for the furnishing of lodging at hotels,
motels, and similar establishments (including bed and breakfasts and RV parks) for a continuous period of
less than one month. The tax is taken as a credit against the 6.5 percent state sales tax, so that the total tax
that a patron pays in retail sales tax and hotel/motel tax combined is equal to the retail sales tax in the
jurisdiction. The revenues generated by this tax may be used solely for paying for tourism promotion and for
13
the acquisition and/or operation of tourism-related facilities. This tax is estimated to generate $460,000 in
2013.
Debt Service Fund—LTGO 03:
The City issued$9,430,000 in limited tax general obligation bonds(LTGO)in 2003. Of this total:
• $7,000,000 of the proceeds was used to finance the construction of CenterPlace at Mirabeau Point. These
bonds will be paid off in annual installments over the 30-year period ending December 1, 2033. Annual
debt service payments on these bonds are provided by the Spokane Public Facilities District.
• $2,430,000 of the proceeds was used to finance Road and Street Improvements near CenterPlace. These
bonds will be paid off in annual installments over the 20-year period ending December 1, 2023. Annual
debt service payments on these bonds are provided by equal distributions from the 1St and 2nd quarter
percent real estate excise tax.
Capital Projects Fund
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on each sale of
real property at the rate of one-quarter of one percent of the selling price. The revenue generated is used for
financing capital projects as specified in the capital facilities plan under the Growth Management Act.
Special Capital Projects Fund
Under Washington State Law,RCW 82.46.010,the City is allowed to impose an additional excise tax on each
sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is
used for financing public works capital projects as specified in the capital facilities plan under the Growth
Management Act.
Stormwater Management Fund:
A stormwater fee is imposed upon every developed parcel within the City, which is an annual charge of$21
for each single family unit and$21 per 3,160 square feet of impervious surface for all other properties. These
charges are uniform for the same class of customers and service facilities. These fees are estimated to
generate$1,800,000 in 2013.
Aquifer Protection Area Fund:
These are voter approved fees to assist the City in protecting the aquifer. The City expects to receive
$500,000 in 2013.
Interfund Transfers
Many funds receive a portion of their revenues from other funds in the form of an interfund transfer. These
transfers typically represent payments for either services rendered by one fund for another or a concentration
of revenues for a specific project or purpose. The following interfund transfers are planned for 2013:
14
Out:
001 I 101 I 105 I 123 1 301 ` 1 302 1 402 I Total In
001 0 39,700 30,000 0 0 0 13,400 83,100
204 0 0 0 0 92,951 92,952 0 185,903,
303 0 0 0 0 742,404 617,479 0 1,359,883
309 ; 50,000 0 0 0 0 0 0 50,000
311 0 282,000 0 616,284 150,000 150,000 0 1,198,284
312 7,826,207 0 0 0 0 0 0 7,826,207
501 15,400 160,777 0 0 0 0 1,567 177,744
502 319,000 0 0 0 0 0 0 319,000
11,200,121
Total Out 8,210,607 482,477! 30,000 616,284 985,355 860,431 14,967 11,200,121
0',
#001-General Fund is budgeted to transfer out$8,210,607 including:
• $50,000 towards Fund#309-Park Capital Projects Fund for park related projects.
• $7,826207 to Fund#312-Capital Reserve Fund that will be used to accumulate resources for projects such
as:
o the replacement of a portion of Sullivan Street Bridge,
o ation cri a Cy Hall building,
o development the cquisi
no a joint onst library ucton and City it park site.
• $15,400 to Fund#501-Equipment Rental and Replacement Fund for the future replacement of vehicles.
• $319,000 towards the #502-Risk Management Fund for the 2012 property and liability insurance
premium.
#101-Street Fund is budgeted to transfer out$482,477 including:
• $39,700 to Fund#001-General Fund to cover administrative costs.
• $282,000 to Fund#311-Pavement Preservation Fund for pavement preservation projects.
• $160,177 to Fund #501-Equipment Rental and Replacement Fund for the future replacement of vehicles
including snow plows.
#105-Hotel /Motel Tax Fund is budgeted to transfer$30,000 to Fund#001-General Fund for the purpose of
financing advertising at CenterPlace.
#123-Civic Facilities Replacement Fund is budgeted to transfer $616,284 to Fund #311-Pavement
Preservation Fund for pavement preservation projects.
#301-Capital Projects Fund is budgeted to transfer out$985,355 including:
• $92,951 to Fund #204-Debt Service Fund to pay a portion of the annual payment on the 2003 LTGO
bonds.
• $742,404 to Fund#303-Street Capital Projects Fund that will be applied towards grant matches for street
construction projects.
• $150,000 to Fund#311-Pavement Preservation Fund for pavement preservation projects.
15
#302-Special Capital Projects Fund is budgeted to transfer out$860,431 including:
• $92,952 to Fund #204-Debt Service Fund to pay a portion of the annual payment on the 2003 LTGO
bonds.
• $617,479 to Fund#303-Street Capital Projects Fund that will be applied towards grant matches for street
construction projects.
• $150,000 to Fund#311-Pavement Preservation Fund for pavement preservation projects.
#402-Stormwater Fund is budgeted to transfer out$14,967 including:
• $13,400 to Fund#001-General Fund to cover administrative costs.
• $1,567 to Fund#501-Equipment Rental and Replacement Fund for the future replacement of vehicles.
SIGNIFICANT ASSUMPTIONS IN THE 2013 BUDGET
Budget Summary for All Funds
• Based upon funding levels anticipated in the 2013 budget,City staff will strive to maintain adequate
levels of service.
• Appropriations for all City Funds will total$63.6 million including$11.0 million in capital expenditures.
• Budgets will be adopted across 23 separate funds.
• The full-time equivalent(FTE)employee count will be reduced by 2.0 from the 2012 count of 87.25 to
85.25 employees.
• Fund#311,previously titled"Street Capital Improvements 2011+"is renamed"Pavement Preservation"
to more accurately reflect its function.
• The budget will include a new Fund#312 titled"Capital Reserve Fund"that will be used to accumulate
resources for projects such as:
o the replacement of a portion of Sullivan Street Bridge,
o the acquisition or construction of a City Hall building,
o development of a joint library and City park site.
• Positions and salary ranges are based on the City's compensation and classification plan.
• Employee benefit amounts are based on employee benefit plans.
• Contract costs for public safety,park maintenance,aquatics and street maintenance are based on estimates
by City staff.
• State required retirements costs(PERS)are included in the budget.
• The City is setting money aside in Fund#501-Equipment Rental and Replacement for the eventual
replacement of its vehicles,including snow plows.
2013 General Fund Revenues
• Total recurring 2013 revenues are estimated at$35,124,700 as compared to$34,908,800 in 2012.
• The two largest sources of revenue continue to be Sales Tax and Property Tax which are collectively
estimated to account for 80%of 2013 General Fund revenues.
• General sales tax(excluding criminal justice and public safety sales taxes)are reflective of 2012 receipts
to date and are currently estimated at$15.1 million which reflects an increase of$890,000.
• The Property Tax levy will not include the 1%increase allowed by Initiative#747 which was approved
by the voters in November 2001 through their approval of Initiative#747 and the subsequent action by
the State Legislature in November 2007.
o The 2013 levy is estimated at$10,943,713.
o The levy assumes we start with the 2012 levy of$10,818,713,add the 0%increase of$0,and finally
add taxes related to new construction which we estimate to be$125,000.
• Franchise fees and business registrations are primarily based on projected receipts in 2012.
16
• Following the passage of Initiative#1183 by the electorate in November 2011,and subsequent revisions
to revenue sharing by the Washington State Legislature in their 2012 legislative session,the City will
continue to receive Liquor Board profits and liquor excise taxes but at reduced levels from past years.
Distributions of Liquor Board profits and liquor excise tax are based upon per capita distribution figures
reported by the Municipal Research and Services Center,and in 2013 we estimate the combined total will
be$888,300.
• Fines and forfeitures are estimated by Spokane Valley and based on historical collections.
• Building permit and land use fees are estimated by Spokane Valley and based on historic collections.
2013 General Fund Expenditures
• The total 2013 recurring expenditure budget computed prior to adding a new pavement preservation
component is$34,235,677,representing a$424,723 or 1.22%reduction from the 2012 appropriation of
$34,660,400.
• To the$34,235,677 is added$855,857 for total recurring expenditures of$35,091,534 for an increase of
$431,134 or 1.24%compared to the previous year.
• The addition of$855,857 reflects a commitment to pavement preservation that coupled with$1,198,384
in transfers to Fund#311-Pavement Preservation,will result in a total 2013 commitment to pavement
preservation of$2,054,141.
• The commitment of$2,054,141 is equivalent to 6%of 2013 General Fund recurring expenditures
computed prior to adding the pavement preservation element($34,235,677 x 6%=$2,054,141).
• The$1,198,284 in transfers to Fund#311-Pavement Preservation are comprised of:
o $282,000 from Street Fund#101
o $616,284 from Civic Facilities Replacement Fund#123
o $150,000 from Capital Projects Fund#301
o $150,000 from Special Capital Projects Fund#302
• The General Fund recurring expenditure history is as follows:
o 2011 $34,825,086
o 2012 $34,660,400($164,686 or.4%less than 2011)
o 2013 $34,235,666($424,723 or 1.22%less than 2012)
o The 2013 budget of$34,235,677 is$589,409 or 1.7%less than 2011.
• 2013 Nonrecurring expenditures total$7,876,207 and include:
o A$50,000 transfer to Fund#309—Parks Capital Projects Fund.
o A$7,826,207 transfer to Fund#312-Capital Reserve Fund
General Fund Revenues Over(Under)Expenditures and Fund Balance
• 2013 recurring revenues are anticipated to exceed recurring revenues by$33,166.
• Total 2013 expenditures are anticipated to exceed total revenues by$7,843,041.
o This is entirely due to the one-time transfer of$7.8 million in General Fund reserves to other funds
for future construction related projects and is not a result of ongoing operating costs overwhelming
revenues.
• The General Fund fund balance is anticipated to be$17,787,567 at the end of 2013 which is 50.69%of
total recurring expenditures of$35,091,534.
Highlights of Other Funds
Revenues
• Motor vehicle fuel tax(MVFT)revenue that is collected by the State and remitted to the City is estimated
to be$1,868,900 according to per capita estimates provided by the Municipal Research and Services
Center. Of this amount, $1,861,100 will be credited to the Street O&M Fund and.42%or$7,800 to the
Paths and Trails Fund.
17
• Telephone taxes that are remitted to the City and support Street Fund operations and maintenance are
anticipated at$2,900,000.
• Real estate excise tax(REET)revenue is computed by the City and is primarily used to match grant
funded street projects as well as pay a portion of the annual payment on the 2003 general obligation
bonds. In 2013 we estimate these revenues to be$500,000 per each'A%for a total of$1,000,000.
• Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of visitors and
tourism. In 2013 we estimate the 6%tax will generate$460,000.
• The Stomwater Management Fee is based on an equivalent residential unit(ERU)that is equal to 3,160
square feet of impervious surface that is billed at a rate of$21 per single family residence and$21 per
ERU for commercial properties(an ERU for a commercial property is computed as total square feet of
impervious surface divided by 3,160). In 2013 we estimate this will fee will generate$1,800,000.
• The Aquifer Protection Area Fund is expected to generate$500,000 in fees that are collected on the City's
behalf by Spokane County and remitted in two installments during the year.
Expenditures
• Fund#101-Street Fund includes an appropriation of$160,177 that represents a transfer to the Equipment
Rental and Replacement Fund(#501)for the future replacement of vehicles including snow plows.
• Fund#301-Capital Projects Fund includes an appropriation of$150,000 that represents a transfer to Fund
#311-Pavement Preservation Fund for pavement preservation projects.
• Fund#302-Special Capital Projects Fund includes appropriation of$150,000 that represents a transfer to
Fund#311-Pavement Preservation Fund for pavement preservation projects.
• Fund#303 —Street Capital Projects Fund includes an appropriation of$7,957,725 for a variety of street
construction projects
• Fund#402-Stormwater Fund includes$417,000 for capital expenditures including:
o a$267,000 for the Sullivan Bridge Drain Retrofit project,which will be in part financed through a
$200,000 Department of Ecology grant.
o $150,000 for assorted stormwater projects.
• Fund#403-Aqifer Protection Area Fund includes$500,000 for capital expenditures including:
o $200,000 for a 14th Avenue-Custer to Carnahan project.
o $210,000 for a Bettman-Dickey Storm drain project.
o $90,000 for assorted aquifer protection projects.
• Fund#501-Equipment Rental and Replacement Fund includes$50,000 for vehicle replacements
including:
o $50,000 to replace two 2003 S10 Chevy pickups with perhaps two smaller SUVs. An SUV type
vehicle is preferred because gear can be more safely stored in the back and not subjected to weather
conditions. The reason for the replacement is the two pickups are becoming less reliable and costly to
maintain including collectively nearly$5,000 in repairs in 2012 alone.
o In each case,money has been set aside over the years with the intended purpose of replacing or
acquiring vehicles.
18
CITY OF SPOKANE VALLEY,WA
2013 Budget Summary
Estimated Estimated'
Beginning Ending
Fund Total. Fund
Title Balance Revenues Sources Appropriations Balance
001 General Fund $25,630,608 $35,124,700 $60,755,308 $42,967,741 $17,787,567
101 Street Fund 1,961,271 4,766,100 6,727,371 4,903,999 1,823,372
103 Paths&Trails Fund 64,084 7,800 71,884 0 71,884
105 Hotel/Motel Fund 118,432 460,500 578,932 460,500 118,432
120 CenterPlace Operating Reserve Fund 351,487 500 351,987 0 351,987
121 Service Level Stabilization Fund 5,442,428 7,000 5,449,428 0 5,449,428
122 Winter Weather Reserve Fund 502,705 700 503,405 0 503,405
123 City Facilities Repair&Replacement 2,403,848 1,600 2,405,448 616,284 1,789,164
204 Debt Service LTGO 03 0 623,023 623,023 623,023 0
301 Capital Projects Fund 791,193 500,500 1,291,693 985,355 306,338
302 Special Capital Projects 566,593 501,000 1,067,593 860,431 207,162
303 Street Capital Projects 162,646 7,957,725 8,120,371 7,957,725 162,646
304 Mirabeau Projects Fund 0 0 0 0 0
307 Capital Grants Fund 147 0 147 0 147
309 Parks Capital Projects Fund 341,151 50,000 391,151 50,000 341,151
310 Civic Facilities Capital Projects Fund 1,743,671 0 1,743,671 0 1,743,671
311 Pavement Preservation Fund 2,201 1,198,284 1,200,485 1,198,284 2,201
312 Capital Reserve Fund 0 7,826,207 7,826,207 0 7,826,207
402 Stormwater Management 2,137,886 2,001,800 4,139,686 2,077,991 2,061,695
403 Aquifer Protection Area 415,037 501,000 916,037 500,000 416,037
501 Equipment Rental&Replacement Fund 1,032,335 178,744 1,211,079 50,000 1,161,079
502 Risk Management Fund 30,590 319,000 349,590 319,000 30,590
Total of all Funds $43,698,313 $62,026,183 $105,724,496 $63,570,333 $42,154,163
19
CITY OF SPOKANE VALLEY,WA 10/30/2012
2013 Budget
2012 2013 Difference Between
As Amended As Proposed 2012 and 2013
February 28 Amendment Amended Budget $
#004-GENERAL FUND
RECURRING ACTIVITY
Revenues
Property Tax 10,808,900 0 10,808,900 10,943,700 134,800 1.25%
Sales Tax 14,210,000 0 14,210,000 15,100,000 890,000 6.26%
Criminal Justice Sales Tax 1,200,000 0 1,200,000 1,280,000 80,000 6.67%
Public Safety Sales Tax 790,000 0 790,000 750,000 (40,000) (5.06%)
Gambling Tax 640,000 0 640,000 612,500 (27,500) (4.30%)
Franchise Fees/Business Licenses 1,266,000 0 1,266,000 1,135,000 (131,000) (10.35%)
State Shared Revenues 1,834,300 0 1,834,300 1,684,600 (149,700) (8.16%)
Service Revenue 1,300,000 0 1,300,000 1,304,000 4,000 0.31%
Fines and Forfeitures 1,900,000 0 1,900,000 1,502,300 (397,700) (20.93%)
Recreation Program Fees 570,000 0 570,000 571,500 1,500 0.26%
Miscellaneous&Investment Interest 305,000 0 305,000 158,000 (147,000) (48.20%)
Transfers-in-#101 (street admin) 39,600 0 39,600 39,700 100 0.25%
Transfers-in-#105(h/m tax-CP advertising) 30,000 0 30,000 30,000 0 0.00%
Transfers-in-#402(storm admin) 15,000 0 15,000 13,400 (1,600) (10.67%)
Total Recurring Revenues 34,908,800 0 34,908,800 35,124,700 215,900 0.62%
Expenditures
Council 386,249 0 386,249 390,111 3,862 1.00%
City Manager 631,667 0 631,667 635,984 4,317 0.68%
Legal 434,798 0 434,798 411,171 (23,627) (5.43%)
Public Safety 22,000,000 0 22,000,000 22,139,200 139,200 0.63%
Deputy City Manager 658,884 0 658,884 609,706 (49,178) (7.46%)
Finance 1,047,107 0 1,047,107 1,089,633 42,526 4.06%
Human Resources 230,231 0 230,231 228,041 (2,190) (0.95%)
Public Works 901,519 0 901,519 876,443 (25,076) (2.78%)
Community Development-Administration 323,743 0 323,743 257,175 (66,568) (20.56%)
Community Development-Engineering 680,796 0 680,796 850,845 170,049 24.98%
Community Development-Planning 994,245 0 994,245 869,743 (124,502) (12.52%)
Community Development-Building 1,260,454 0 1,260,454 1,162,582 (97,872) (7.76%)
Parks&Rec-Administration 256,128 0 256,128 270,717 14,589 5.70%
Parks&Rec-Maintenance 803,700 0 803,700 789,000 (14,700) (1.83%)
Parks&Rec-Recreation 229,811 0 229,811 224,999 (4,812) (2.09%)
Parks&Rec-Aquatics 442,250 0 442,250 485,600 43,350 9.80%
Parks&Rec-Senior Center 92,961 0 92,961 88,143 (4,818) (5.18%)
Parks&Rec-CenterPlace 1,126,357 0 1,126,357 796,884 (329,473) (29.25%)
Pavement Preservation 0 0 0 855,857 855,857 #DIV/01
General Government 1,840,500 0 1,840,500 1,740,700 (99,800) (5.42%)
Transfers-out-#502(insurance premium) 319,000 0 319,000 319,000 0 0.00%
Total Recurring Expenditures 34,660,400 0 34,660,400 35,091,534 431,134 1.24%
Recurring Revenues Over(Under)
Recurring Expenditures 248,400 0 248,400 33,166
20
CITY OF SPOKANE VALLEY,WA 10/30/2012
2013 Budget
2012 2013 Difference Between +'
As Amended As Proposed 2012 and 2013
February 28 Amendment Amended Budget $ I %
#001 GENERAL FUND-continued
NONRECURRING ACTIVITY
Revenues
Transfers-in-#310(for#303 full paveback) 0 0 0 0 0 #DIV/01
Transfers-in-#310(for#311 street capital) 0 0 0 0 0 #DIV/01
Total Nonrecurring Revenues 0 0 0 0 0 #DIV/0!
Expenditures
Contingency/Emergency(1%of recur exp) 346,600 0 346,600 0 (346,600) (100.00%)
Transfers out-#303(full paveback) 89,500 0 89,500 0 (89,500) (100.00%)
Transfers out-#309(park grant match) 100,000 0 100,000 50,000 (50,000) (50.00%)
Transfers out-#311 (street capital improvement 0 2,045,203 2,045,203 0 (2,045,203) (100.00%)
Transfers out-#312(Capital Reserve Fund) 0 0 0 7,826,207 7,826,207 #DIV/01
Building permit software purchase 0 81,692 81,692 0 (81,692) (100.00%)
Total Nonrecurring Expenditures 536,100 2,126,895 2,662,995 7,876,207 5,213,212 195.76%
Nonrecurring Revenues Over(Under)
Nonrecurring Expenditures (536,100) (2,126,895) (2,662,995) (7,876,207)
Excess(Deficit)of Total Revenues
Over(Under)Total Expenditures (287,700) (2,126,895) (2,414,595) (7,843,041)
Beginning fund balance 28,045,203 28,045,203 25,630,608
Ending fund balance 27,757,503 25,630,608 17,787,567
Fund balance as a percent of recurring expenditures 80.08%? 73.95%. -:50.69%
21
CITY OF SPOKANE VALLEY,WA 10/30/2012
2013 Budget
2012 2013 Difference Between
As Amended As Proposed 2012 and 2013
February 28 Amendment Amended Budget $ I ; %
SPECIAL REVENUE FUNDS
#101-STREET FUND
RECURRING ACTIVITY
Revenues
Motor Vehicle Fuel(Gas)Tax 1,897,800 0 1,897,800 1,861,100 (36,700) (1.93%)
Investment Interest 5,000 0 5,000 5,000 0 0.00%
Utility Tax 3,000,000 0 3,000,000 2,900,000 (100,000) (3.33%)
Total Recurring Revenues 4,902,800 0 4,902,800 4,766,100 (136,700) (2.79%)
Expenditures
Wages/Benefits/Payroll Taxes 522,142 0 522,142 573,170 51,028 9.77%
Supplies 72,200 0 72,200 72,200 0 0.00%
Services&Charges 3,299,544 0 3,299,544 2,925,152 (374,392) (11.35%)
Intergovernmental Payments 847,000 0 847,000 851,000 4,000 0.47%
Transfers-out-#001 39,600 0 39,600 39,700 100 0.25%
Transfers-out-#501 (plow replace.) 110,777 0 110,777 160,777 50,000 45.14%
Total Recurring Expenditures 4,891,263 0 4,891,263 4,621,999 (269,264) (5.50%)
Recurring Revenues Over(Under)
Recurring Expenditures 11,537 0 11,537 144,101
NONRECURRING ACTIVITY
Revenues
Grants 0 0 0 0 0 #DIV/01
Miscellaneous 0 0 0 0 0 #DIV/0!
Total Nonrecurring Revenues 0 0 0 0 0 #DIV/01
Expenditures
Transfers out-#311 (pavement preservation) 0 0 0 282,000 282,000 #DIV/0!
Capital Outlay-Truck Wash Facility 0 0 0 0 0 #DIV/01
Transfers-out-#303 500,000 0 500,000 0 (500,000) (100.00%)
Building&Structures 40,000 0 40,000 0 (40,000) (100.00%)
Total Nonrecurring Expenditures 540,000 0 540,000 282,000 (258,000) (47.78%)
Nonrecurring Revenues Over(Under)
Nonrecurring Expenditures (540,000) 0 (540,000) (282,000)
Excess(Deficit)of Total Revenues
Over(Under)Total Expenditures (528,463) 0 (528,463) r (137,899)
Beginning fund balance 2,489,734 2,489,734 1,961,271
Ending fund balance 1,961,271 1,961,271 1,823,372
22
CITY OF SPOKANE VALLEY,WA 10/30/2012
2013 Budget
2012 2013 Difference Between
As Amended As Proposed 2012 and 2013
February 28 Amendment Amended Budget $i I %
SPECIAL REVENUE FUNDS-continued
#102-ARTERIAL STREETS
Revenues
Motor Vehicle Fuel(Gas)Tax 0 0 0 0 0 #DIV/0!
Investment Interest 0 0 0 0 0 #DIV/0!
Total revenues 0 0 0 0 0 #DIV/01
Expenditures
Miscellaneous 0 207,447 207,447 0 (207,447) (100.00%)
Capital Outlay 0 0 0 0 0 #DIV/0!
Total expenditures 0 207,447 207,447 0 (207,447) (100.00%)
Revenues over(under)expenditures 0 (207,447) 0
Beginning fund balance 207,447 207,447 0
Ending fund balance 207,447 0 0
#103-PATHS&TRAILS
Revenues
Motor Vehicle Fuel(Gas)Tax 8,000 0 8,000 7,800 (200) (2.50%)
Investment Interest 0 0 0 0 0 #DIV/01
Total revenues 8,000 0 8,000 7,800 (200) (2.50%)
Expenditures
Miscellaneous 0 0 0 0 0 #DIV/01
Capital Outlay 0 0 0 0 0 #DIV/0!
Total expenditures 0 0 0 0 0 #DIV/01
Revenues over(under)expenditures 8,000 8,000 7,800
Beginning fund balance 56,084 56,084 64,084
Ending fund balance 64,084 64,084 71,884
#105-HOTEL/MOTEL TAX FUND
Revenues
Hotel/Motel Tax 430,000 0 430,000 460,000 30,000 6.98%
Investment Interest 700 0 700 500 (200) (28.57%)
Total revenues 430,700 0 430,700 460,500 29,800 6.92%
Expenditures
Transfers out-#001 30,000 0 30,000 30,000 0 0.00%
City directed marketing efforts 0 0 0 50,000 50,000 #DIV/01
Tourism Promotion 400,700 139,500 540,200 380,500 (159,700) (29.56%)
Total expenditures 430,700 139,500 570,200 460,500 (109,700) (19.24%)
Revenues over(under)expenditures 0 (139,500) 0
Beginning fund balance 257,932 257,932 118,432
Ending fund balance 257,932 118,432 118,432
23
CITY OF SPOKANE VALLEY,WA 10/30/2012
2013 Budget
2012 2013 Difference.Between
As Amended As Proposed 2012 and 2013
February 28 Amendment Amended ! Budget $ I %
SPECIAL REVENUE FUNDS-continued
#120-CENTER PLACE OPERATING RESERVE FUND
Revenues
Investment Interest 700 0 700 500 (200) (28.57%)
Transfers-in 0 0 0 0 0 #DIV/0!
Total revenues 700 0 700 500 (200) (28.57%)
Expenditures
Operations 0 0 0 0 0 #DIV/0!
Total expenditures 0 0 0 0 0 #DIV/0l
Revenues over(under)expenditures 700 700 500
Beginning fund balance 350,787 350,787 351,487
Ending fund balance 351,487 351,487 351,987
#121-SERVICE LEVEL STABILIZATION RESERVE FUND
Revenues
Investment Interest 10,000 0 10,000 7,000 (3,000) (30.00%)
Transfers-in 0 0 0 0 0 #DIV/0!
Total revenues 10,000 0 10,000 7,000 (3,000) (30.00%)
Expenditures
Operations 0 0 0 0 0 #DIV/0!
Total expenditures 0 0 0 0 0 #DIV/0l
Revenues over(under)expenditures 10,000 10,000 7,000
Beginning fund balance 5,432,428 5,432,428 5,442,428
Ending fund balance 5,442,428 5,442,428 5,449,428
#122-WINTER WEATHER RESERVE FUND
Revenues
Investment Interest 700 0 700 700 0 0.00%
Transfers-in 0 0 0 0 0 #DIV/01
Subtotal revenues 700 0 700 700 0 0.00%
Expenditures
Reserve for Winter Weather 0 0 0 0 0 #DIV/01
Total expenditures 0 0 0 0 0 #DIV/01
Revenues over(under)expenditures 700 700 700
Beginning fund balance 502,005 502,005 502,705
Ending fund balance 502,705 502,705 503,405
#123-CIVIC FACILITIES REPLACEMENT FUND
Revenues
Investment Interest 2,000 0 2,000 1,600 (400) (20.00%)
Transfers-in-#001 397,000 0 397,000 0 (397,000) (100.00%)
Total revenues 399,000 0 399,000 1,600 (397,400) (99.60%)
Expenditures
Capital Outlay 0 0 0 0 0 #DIV/0!
Transfers out-#311 (pavement preservation) 0 0 0 616,284 616,284 #DIV/01
Total expenditures 0 0 0 616,284 616,284 #DIV/01
Revenues over(under)expenditures 399,000 399,000 (614,684)
Beginning fund balance 2,004,848 2,004,848 2,403,848
Ending fund balance 2,403,848 2,403,848 1,789,164
24
CITY OF SPOKANE VALLEY,WA 10/30/2012
2013 Budget
2012 2013 Difference Between
As Amended As Proposed 2012 and 2013
February 28 Amendment Amended Budget ? $ I %
DEBT SERVICE FUNDS
#204-DEBT SERVICE FUND
Revenues
Spokane Public Facilities District 432,320 0 432,320 437,120 4,800 1.11%
Transfer-in-#301 92,652 0 92,652 92,951 299 0.32%
Transfer-in-#302 92,651 0 92,651 92,952 301 0.32%
Total revenues 617,623 0 617,623 623,023 5,400 0.87%
Expenditures
Debt Service Payments-CenterPlace 432,320 0 432,320 437,120 4,800 1.11%
Debt Service Payments-Roads 185,303 0 185,303 185,903 600 0.32%
Total expenditures 617,623 0 617,623 623,023 5,400 0.87%
Revenues over(under)expenditures 0 0 0
Beginning fund balance 0 0 0
Ending fund balance 0 0 0
25
CITY OF SPOKANE VALLEY,WA 10/30/2012
2013 Budget
2012 2013 Difference Between
As Amended As Proposed 2012 and 2013
February 28 Amendment Amended Budget $ I %
CAPITAL PROJECTS FUNDS
#301-CAPITAL PROJECTS FUND
Revenues
REET 1 -Taxes 475,000 0 475,000 500,000 25,000 5.26%
Investment Interest 400 0 400 500 100 25.00%
Total revenues 475,400 0 475,400 500,500 25,100 5.28%
Expenditures
Transfer-out-#204 92,652 0 92,652 92,951 299 0.32%
Transfer-out-#303 363,627 0 363,627 742,404 378,777 104.17%
Transfers out-#311 (pavement presentation) 0 0 0 150,000 150,000 #DIV/0!
Total expenditures 456,279 0 456,279 985,355 529,076 115.95%
Revenues over(under)expenditures 19,121 19,121 (484,855)
Beginning fund balance 772,072 772,072 791,193
Ending fund balance 791,193 791,193 306,338
#302 SPECIAL CAPITAL PROJECTS FUND
Revenues
REET 2-Taxes 475,000 0 475,000 500,000 25,000 5.26%
Investment Interest 2,000 0 2,000 1,000 (1,000) (50.00%)
Interfund Transfer-in 0 0 0 0 0 #DIV/01
Total revenues 477,000 0 477,000 501,000 24,000 5.03%
Expenditures
Transfer-out-#101 0 0 0 0 0 #DIV/01
Transfer-out-#204 92,651 0 92,651 92,952 301 0.32%
Transfer-out-#303 1,448,059 0 1,448,059 617,479 (830,580) (57.36%)
Transfers out-#311 (pavement presentation) 0 0 0 150,000 150,000 #DIV/0!
Total expenditures 1,540,710 0 1,540,710 860,431 (680,279) (44.15%)
Revenues over(under)expenditures (1,063,710) (1,063,710) (359,431)
Beginning fund balance 1,630,303 1,630,303 566,593
Ending fund balance 566,593 566,593 207,162
26
CITY OF SPOKANE VALLEY,WA 10/30/2012
2013 Budget
2012 2013 Difference Between
As Amended As Proposed 2012 and 2013
February 28_Amendment Amended Budget $ I %
CAPITAL PROJECTS FUNDS-continued
#303 STREET CAPITAL PROJECTS FUND
Revenues
Grant Proceeds 7,828,118 0 7,828,118 6,597,842 (1,230,276) (15.72%)
Developer Contribution 275,000 0 275,000 0 (275,000) (100.00%)
Miscellaneous 0 0 0 0 0 #DIV/0!
Transfer-in-#001 89,000 0 89,000 0 (89,000) (100.00%)
Transfer-in-#301 363,627 0 363,627 742,404 378,777 104.17%
Transfer-in-#302 1,448,059 0 1,448,059 617,479 (830,580) (57.36%)
Transfer-in-#311 811,000 0 811,000 0 (811,000) (100.00%)
Total revenues 10,814,804 0 10,814,804 7,957,725 (2,857,079) (26.42%)
Expenditures
005 Pines/Mansfield,Wilbur Rd.to Pines 463,312 0 463,312 300,000 (163,312) (35.25%)
060 Argonne Rd Corridor Upgrade SRTC 802,792 0 802,792 957,892 155,100 19.32%
061 Pines(SR27)ITS Imporvements 1,766,201 0 1,766,201 637,288 (1,128,913) (63.92%)
115 Sprague Ave Resurfacing-Evergreen to Sullivan 1,582,000 0 1,582,000 188,745 (1,393,255) (88.07%)
123 Mission Ave-Flora to Barker(PE&RW) 300,000 0 300,000 0 (300,000) (100.00%)
141 Sullivan&Euclid PCC(PE&RW) 26,289 0 26,289 139,332 113,043 430.00%
142 Broadway @ Argonne/Mullan PCC int,(PE/RW) 138,150 0 138,150 219,599 81,449 58.96%
145 Spokane Valley-Millwood Trail 447,000 0 447,000 200,000 (247,000) (55.26%)
146 24th Ave Sidewalk-Adams to Sullivan 278,520 0 278,520 15,000 (263,520) (94.61%)
148 Greenacres Trail-Design 60,000 0 60,000 0 (60,000) (100.00%)
149 Sidewalk Infill 398,250 0 398,250 337,507 (60,743) (15.25%)
154 Sidewalk&Tansit Stop Accessibility 182,290 0 182,290 33,198 (149,092) (81.79%)
155 Sullivan Rd W Bridge Replacement 600,000 0 600,000 800,000 200,000 33.33%
156 Mansfield Ave.Connection 738,000 0 738,000 1,012,924 274,924 37.25%
157 Sullivan Rd W Bridge Temp Repairs 200,000 0 200,000 0 (200,000) (100.00%)
159 University Rd/1-90 Overpass Study 284,000 0 284,000 125,000 (159,000) (55.99%)
160 Evergreen-16th to 32nd reconstruction 959,000 0 959,000 0 (959,000) (100.00%)
166 Pines Rd(SR27)&Grace Ave.Intersect Safety 0 0 0 98,100 98,100 #DIV/01
167 Citywide Safety Improvements(bike/ped) 0 0 0 450,995 450,995 #DIV/0!
168 Wellesley Ave&Adams Rd Sidewalk 0 0 0 554,500 554,500 #DIV/0!
169 Argonne/Mullan Corridor Safety-Indiana to Broac 0 0 0 104,460 104,460 #DIV/01
170 Argonne Road-Empire to Knox Corridor Safety 0 0 0 172,785 172,785 #DIV/01
171 Sprague Ave ADA Sdwlk Improve(Havana-Fanc 0 0 0 110,400 110,400 #DIV/0!
Contingency 1,500,000 0 1,500,000 1,500,000 0 0.00%
Total expenditures 10,725,804 0 10,725,804 7,957,725 (2,768,079) (25.81%)
Revenues over(under)expenditures 89,000 89,000 0
Beginning fund balance 73,646 73,646 162,646
Ending fund balance 162,646 162,646 162,646
27
CITY OF SPOKANE VALLEY,WA 10/30/2012
2013 Budget
2012 2013 Difference Between
As Amended As Proposed 2412 and 2013
February 28 Amendment Amended Budget $ I %
CAPITAL PROJECTS FUNDS-continued
#304-MIRABEAU PROJECTS FUND
Revenues
Other Miscellaneous Revenue 0 0 0 0 0 #DIV/0!
Investment Interest 0 14 14 0 (14) (100.00%)
Total revenues 0 14 14 0 (14) (100.00%)
Expenditures
Capital Outlays 0 0 0 0 0 #DIV/0!
Transfer-out-#309 0 44,361 44,361 0 (44,361) (100.00%)
Total expenditures 0 44,361 44,361 0 (44,361) (100.00%)
Revenues over(under)expenditures 0 (44,347) 0
Beginning fund balance 44,347 44,347 0
Ending fund balance 44,347 0 0
#307-CAPITAL GRANTS FUND
Revenues
Grant Proceeds 0 0 0 0 0 #DIV/01
Miscellaneous 0 0 0 0 0 #DIV/01
Transfer-in-#302 0 0 0 0 0 #DIV/0!
Total revenues 0 0 0 0 0 #DIV/01
Expenditures
069 Broadway-190 to Park Road-Trans-#302 0 0 0 0 0 #DIV/0!
088 Broadway-Moore to Flora 0 0 0 0 0 #DIV/0!
Miscellaneous 0 0 0 0 0 #DIV/0!
Total expenditures 0 0 0 0 0 #DIV/01
Revenues over(under)expenditures 0 0 0
Beginning fund balance 147 147 147
Ending fund balance 147 147 147
#309-PARKS CAPITAL PROJECTS FUND
Revenues
Grant Proceeds 0 0 0 0 0 #DIV/01
Transfer-in-#001 100,000 29,202 129,202 50,000 (79,202) (61.30%)
Transfer-in-#304 0 44,361 44,361 0 (44,361) (100.00%)
Investment Interest 0 0 0 0 0 #DIV/01
Total revenues 100,000 73,563 173,563 50,000 (123,563) (71.19%)
Expenditures
Terrace View Park Shelter 0 0 0 0 0 #DIV/0!
Terrace View Park Play Equipment 120,000 0 120,000 0 (120,000) (100.00%)
Contingency 50,000 0 50,000 0 (50,000) (100.00%)
CenterPlace S.Landscape Development Project 0 73,563 73,563 0 (73,563) (100.00%)
Greenacres Park 0 0 0 0 0 #DIV/01
Capital 0 0 0 50,000 50,000 #DIV/01
Total expenditures 170,000 73,563 243,563 50,000 (193,563) (79.47%)
Revenues over(under)expenditures (70,000) (70,000) 0
Beginning fund balance 411,151 411,151 341,151
Ending fund balance 341,151 341,151 341,151
28
CITY OF SPOKANE VALLEY,WA 10/30/2012
2013 Budget
2012 2013 Difference Between
As Amended As Proposed 2012 and 2013.
February 28_Amendment Amended Budget $ I
CAPITAL PROJECTS FUNDS-continued
#310-CIVIC FACILITIES CAPITAL PROJECTS FUND
Revenues
Spokane Cnty reimb on STEP-48th&Sundown 0 78,500 78,500 0 (78,500) (100.00%)
Spokane Cnty Library District 0 744,048 744,048 0 (744,048) (100.00%)
Investment Interest 6,000 0 6,000 0 (6,000) (100.00%)
Total revenues 6,000 822,548 828,548 0 (828,548) (100.00%)
Expenditures
West Gateway at Thierman 120,000 0 120,000 0 (120,000) (100.00%)
STEP-Greenhaven 0 118,000 118,000 0 (118,000) (100.00%)
STEP-48th&Sundown 0 173,500 173,500 0 (173,500) (100.00%)
Prof Svc related to potential Sprague prop acq 0 30,000 30,000 0 (30,000) (100.00%)
Acquisition of Sprague property 0 2,500,000 2,500,000 0 (2,500,000) (100.00%)
Transfer-out#314(Park Development) 0 0 0 0 0 #DIV/01
Total expenditures 120,000 2,821,500 2,941,500 0 (2,941,500) (100.00%)
Revenues over(under)expenditures (114,000) (2,112,952) 0
Beginning fund balance 3,856,623 3,856,623 1,743,671
Ending fund balance 3,742,623 1,743,671 1,743,671
#311-PAVEMENT PRESERVATION
Revenues
Transfers in-#001 (100%>$26mm) 0 2,045,203 2,045,203 0 (2,045,203) (100.00%)
Transfers in-#001 0 0 0 0 0 #DIV/01
Transfers-in#101 0 0 0 282,000 282,000 #DIV/01
Transfers-in#123 0 0 0 616,284 616,284 #DIV/01
Transfers-in#301 0 0 0 150,000 150,000 #DIV/01
Transfers-in#302 0 0 0 150,000 150,000 #DIV/01
Investment Interest 2,200 0 2,200 0 (2,200) (100.00%)
Total revenues 2,200 2,045,203 2,047,403 1,198,284 (849,119) (41.47%)
Expenditures
Pavement preservation 0 0 0 1,198,284 1,198,284 #DIV/0i
Transfers-out#303-Sullivan Brdg Rpr 200,000 0 200,000 0 (200,000) (100.00%)
Transfers-out#303-Evergreen 16-32 111,000 0 111,000 0 (111,000) (100.00%)
2012 Pavement Preservation-Phase 1 &2 0 2,818,883 2,818,883 0 (2,818,883) (100.00%)
Total expenditures 311,000 2,818,883 3,129,883 1,198,284 (1,931,599) (61.71%)
Revenues over(under)expenditures (308,800) (1,082,480) 0
Beginning fund balance 1,084,681 1,084,681 2,201
Ending fund balance 775,881 2,201 2,201
#312-CAPITAL RESERVE FUND
Revenues
Transfers in-#001 0 0 0 7,826,207 7,826,207 #DIV/0!
Investment Interest 0 0 0 0 0 #DIV/0!
Total revenues 0 0 0 7,826,207 7,826,207 #DIV/01
Expenditures
Capital Outlays 0 0 0 0 0 #DIV/01
Total expenditures 0 0 0 0 0 #DIV/0!
Revenues over(under)expenditures 0 0 7,826,207
Beginning fund balance 0 0 0
Ending fund balance 0 0 7,826,207
29
CITY OF SPOKANE VALLEY,WA 10/30/2012
2013 Budget
2012 1 2013 _ Difference Between
As Amended As Proposed ' 2012 and 2013
February 28 Amendment_ Amended " Budget $ I %
ENTERPRISE FUNDS
#402-STORMWATER FUND
RECURRING ACTIVITY
Revenues
Stormwater Management Fees 1,750,000 0 1,750,000 1,800,000 50,000 2.86%
Investment Interest 5,000 0 5,000 1,800 (3,200) (64.00%)
Miscellaneous 0 0 0 0 0 #DIV/0!
Total Recurring Revenues 1,755,000 0 1,755,000 1,801,800 46,800 2.67%
Expenditures
Wages/Benefits/Payroll Taxes 438,614 0 438,614 475,604 36,990 8.43%
Supplies 32,540 0 32,540 16,300 (16,240) (49.91%)
Services&Charges 1,244,287 0 1,244,287 1,132,687 (111,600) (8.97%)
Intergovernmental Payments 23,000 0 23,000 23,000 0 0.00%
Transfers-out-#001 15,000 0 15,000 13,400 (1,600) (10.67%)
Transfers-out-#303 0 0 0 0 0 #DIV/01
Total Recurring Expenditures 1,753,441 0 1,753,441 1,660,991 (92,450) (5.27%)
Recurring Revenues Over(Under)
Recurring Expenditures 1,559 0 1,559 140,809
NONRECURRING ACTIVITY
Revenues
Grant Proceeds-Sullivan Brdg Drn Retrofit 153,667 0 153,667 200,000 46,333 30.15%
Transfers-in-#101 (shop facility) 0 0 0 0 0 #DIV/0!
Total Nonrecurring Revenues 153,667 0 153,667 200,000 46,333 30.15%
Expenditures
Capital-various projects 400,000 0 400,000 150,000 (250,000) (62.50%)
Sullivan Bridge Drain Retrofit 0 0 0 267,000 267,000 #DIV/01
Total Nonrecurring Expenditures 400,000 0 400,000 417,000 17,000 4.25%
Nonrecurring Revenues Over(Under)
Nonrecurring Expenditures (246,333) 0 (246,333)!! (217,000)
Excess(Deficit)of Total Revenues
Over(Under)Total Expenditures (244,774) 0 (244,774), (76,191)
Beginning working capital 2,382,660 2,382,660 2,137,886
Ending working capital 2,137,886 2,137,886 2,061,695
#403-AQUIFER PROTECTION AREA
Revenues
Spokane County 500,000 0 500,000 500,000 0 0.00%
Investment Interest 2,500 0 2,500 1,000 (1,500) (60.00%)
Grant-Sprague Swales 0 666,622 666,622 0 (666,622) (100.00%)
Grant-Decant Facility 0 0 0 0 0 #DIV/01
Total revenues 502,500 666,622 1,169,122 501,000 (668,122) (57.15%)
Expenditures
Sprague Swales 630,000 541,411 1,171,411 0 (1,171,411) (100.00%)
Capital-various 0 0 0 90,000 90,000 #DIV/0!
14th Ave Custer to Carnahan 0 0 0 200000 200,000 #DIV/01
Bettman-Dickey Storm drain 0 0 0 210,000 210,000 #DIV/0!
Decant Facility 0 0 0 0 0 #DIV/0!
Total expenditures 630,000 541,411 1,171,411 500,000 (671,411) (57.32%)
Revenues over(under)expenditures (127,500) (2,289) 1,000
Beginning working capital 417,326 417,326 415,037
Ending working capital 289,826 415,037 416,037
30
CITY OF SPOKANE VALLEY,WA 10/30/2012
2013 Budget
2012 2013= Difference Between
As Amended As Proposed i 2012 and 2013
February 28_Amendment Amended Budget $ I %
INTERNAL SERVICE FUNDS
#501-ER&R FUND
Revenues
Transfer-in-#001 0 0 0 15,400 15,400 #DIV/0!
Transfer-in-#101 0 0 0 10,777 10,777 #DIV/01
Transfer-in-#101 (plow replace.) 100,000 0 100,000 150,000 50,000 50.00%
Transfer-in-#402 0 0 0 1,567 1,567 #DIV/01
Investment Interest 0 0 0 1,000 1,000 #DIV/01
Total revenues 100,000 0 100,000 178,744 78,744 78.74%
Expenditures
Computer replacement lease 0 0 0 0 0 #DIV/01
Software/Hardware replacement 0 0 0 0 0 #DIV/0!
Vehicle Replacement 0 0 0 50,000 50,000 #DIV/0!
Snow Plow Replacement 0 0 0 0 0 #DIV/01
Total expenditures 0 0 0 50,000 50,000 #DIV/0i
Revenues over(under)expenditures 100,000 100,000 128,744
Beginning working capital 932,335 932,335 1,032,335
Ending working capital 1,032,335 1,032,335 1,161,079
#502-RISK MANAGEMENT FUND
Revenues
Investment Interest 0 0 0 0 0 #DIV/01
Transfer-in-#001 319,000 0 319,000 319,000 0 0.00%
Total revenues 319,000 0 319,000 319,000 0 0.00%
Expenditures
Auto&Property Insurance 319,000 0 319,000 319,000 0 0.00%
Unemployment Claims 0 0 0 0 0 #DIV/0!
Miscellaneous 0 0 0 0 0 #DIV/01
Total expenditures 319,000 0 319,000 319,000 0 0.00%
Revenues over(under)expenditures 0 0 0
Beginning fund balance 30,590 30,590 30,590
Ending fund balance 30,590 30,590 30,590
TOTAL OF ALL FUNDS I
Total of Revenues for all Funds 55,983,894 3,607,950 59,591,844 62,026,183
Total of Expenditures for all Funds 58,102,320 8,773,560 66,875,880 63,570,333
Total Capital expenditures(included in
total expenditures) 12,396,804 6,337,049 18,733,853 11,028,866
31
City of Spokane Valley
2013 Budget
Revenues by Type
General Fund
Property Tax $ 10,943,700
Sales Tax 15,100,000
Criminal Justice Sales Tax 1,280,000
Public Safety Sales Tax 750,000
Gambling Tax 612,500
Franchise Fees/Business Registration 1,135,000
State Shared Revenues 1,684,600
Service Revenues 1,304,000
Fines and Forfeitures 1,502,300
Recreation Program Fees 571,500
Miscellaneous, Investment Int.,Transfers 241,100
Total General Fund 35,124,700
Other Funds
Street Fund 4,766,100
Paths&Trails Fund 7,800
Hotel/Motel Fund 460,500
CenterPlace Operating Reserve Fund 500
Service Level Reserve Fund 7,000
Winter Weather Reserve Fund 700
City Facilities Repair&Replacement 1,600
Debt Service LTGO 03 623,023
Capital Projects Fund 500,500
Special Capital Projects Fund 501,000
Street Capitial Projects Fund 7,957,725
Mirabeau Point Project Fund -
CDBG Fund Revenues -
Capital Grants Fund -
Barker Bridge-Federal Grant Fund -
Parks Capital Fund 50,000
Civic Facilities Capital Fund -
Pavement Preservation Fund 1,198,284
Capital Reserve Fund 7,826,207
Stormwater Management Fund 2,001,800
Aquifer Protection Area 501,000
Equipment Rental&Replacement Fund 178,744
Risk Management Fund 319,000
Total Other Funds 26,901,483
Total All Funds $ 62,026,183
32
City of Spokane Valley
2013 General Fund Revenues
$35,124,700 Public Safety Sales Tax
2% Gambling Tax
Criminal Justice Sales Tax 2%
4%
Franchise Fees/Business
Registrations
3%
State Shared Revenues
Sales Tax S%
43% Service Revenues
4%
Fines&Forfeitures
4%
Recreation Program Fees
1%
Miscellaneous
1%
Property Tax
31%
33
City of Spokane Valley
2013 City Wide Revenues
$ 62,026,183
Capital Projects Funds
29%
Debt Service Fund
1% r 3 a Stormwater Management
Other Special Revenue Funds_ zx y >, Fund
1% } 3%
Street Fund
8/o
APA Fund
1%
Internal Service Funds
1%
General Fund
56%
34
City of Spokane Valley
2013 Budget
Detail Revenues by Type
2011 2012 2013 Proposed
General Fund Revenues Actual Budget Budget
Property Tax
Property Tax $ 10,461,051 $ 10,808,900 $ 10,943,700
Property Tax-Delinquent 220,569 - -
10,681,620 10,808,900 10,943,700
Sales Taxes
Sales Tax 14,854,749 14,210,000 15,100,000
Sales Tax-Criminal Justice 1,266,819 1,200,000 1,280,000
Sales Tax-Public Safety 724,219 790,000 750,000
16,845,787 16,200,000 17,130,000
Gambling Taxes
Amusement Games 10,882 10,000 10,800
Card Games 447,778 550,000 535,500
Interest on Gambling Tax 137 10,000 200
Punch Boards&Pull Tabs 65,569 70,000 66,000
524,367 640,000 612,500
Licenses&Permits
Business Licenses 90,238 90,000 90,000
Comcast PEG Contribution 25,115 - 25,000
Franchise Fees 1,015,327 1,176,000 1,020,000
1,130,680 1,266,000 1,135,000
State Shared Revenues
City Assistance State Revenue - 10,000 -
Criminal Justice Area#4 130,326 130,000 130,100
Criminal Justice Special Programs 74,942 76,600 80,600
DUI-Cities 19,171 17,000 17,300
False Alarm Srvs - - -
Liquor Board Excise Tax 437,486 451,400 76,100
Liquor Board Profits 625,605 557,800 812,200
MVET Criminal Justice-Population 19,853 22,500 23,500
Payment in Lieu of Taxes-DNR 3,870 3,500 4,800
Streamline Sales Tax(SST)Mitigation 589,154 560,000 540,000
Work Study Reimbursement 3,723 5,500 -
1,904,131 1,834,300 1,684,600
Service Revenues
Airway Heights Bldg.Plan Rev. 13,645 14,000 -
Building Permits 597,906 590,000 730,000
Building Plan Review Fees 149,104 150,800 -
Code Enforcement 10,211 - -
Developer Mitigation Rev 51,238 52,000 -
Cry Wolf Fees 001.000.000.342.28.02 154,550 145,000 130,000
Demolition Permits 2,567 5,200 3,000
Grading Permits 2,479 5,000 1,100
Mechanical Permits 59,873 92,000 84,000
Misc.Permits&Fees 5,831 5,000 5,900
Planning Fees 140,784 106,000 310,000
EECBG Grant 62,084 - -
Plumbing Permits 36,138 35,000 40,000
Right of Way Permits 105,765 100,000 -
1,392,175 1,300,000 1,304,000
Fines and Forfeitures
Public Safety Grants 163,657 55,000 -
Fines&Forfeits-Traffic 666,777 900,000 832,300
Other Criminal-Non Traffic Fines 754,101 1,000,000 670,000
1,584,536 1,955,000 1,502,300
Recreation Program Charges
Activity Fees(To use a recreational facility) 214,096 215,000 215,000
Program Fees(To participate in a program) 317,625 355,000 356,500
531,721 570,000 571,500
Miscellaneous
Investment Interest 82,691 145,000 90,000
Sales Tax Interest 10,793 50,000 15,000
Property Tax Interest - - -
Police Precinct Rent&Maint. 52,009 55,000 53,000
Office of Public Def-Re-Licensing Grant - - -
Miscellaneous Revenue&Grants 3,278 - -
148,771 250,000 158,000
Transfers
Transfer-in-#101(street admin) 25,000 39,600 39,700
Transfer-in-#105(h/m tax-CP advertising) - 30,000 30,000
Transfer-in-#310(full paveback) 1,051,730 - -
Transfer-in-#402(storm admin) 13,386 15,000 13,400
1,090,116 84,600 83,100
Total General Fund Revenue $ 35,833,904 $ 34,908,800 $ 35,124,700
35
City of Spokane Valley
2013 Budget
Detail Revenues by Type
2011 2012 2013
Other Fund Revenues Actuals Budget Proposed Budget
101 Street Fund
Investment Interest - 5,000 5,000
Motor Fuel(Gas)Tax 1,900,708 1,897,800 1,861,100
Other Miscellaneous Revenues&Grants 517,825 - -
Street Maintenance&Repair Charges 25,259 - -
Utilities tax 2,880,963 3,000,000 2,900,000
5,324,755 4,902,800 4,766,100
102 Arterial Street Fund
Transfer from:Capital Grants Fund - - -
103 Paths&Trails Fund
Interfund Transfer-in-#101(MVFT) - - -
Motor Fuel(Gas)Tax 7,898 8,000 7,800
7,898 8,000 7,800
105 Hotel/Motel Fund
Hotel/Motel Tax 457,603 430,000 460,000
Investment Interest 455 700 500
458,057 430,700 460,500
120 CenterPlace Operating Reserve
Investment Interest 556 700 500
556 700 500
121 Service Level Stabilization Reserve
Transfer from General Fund - - -
Investment Interest 8,632 10,000 7,000
8,632 10,000 7,000
122 Winter Weather Reserve
Interfund Transfer - - -
Investment Interest 837 700 700
837 700 700
123 City Facilities Repair&Replacement
Investment Interest 1,989 2,000 1,600
Interfund Transfer#001 394,600 397,000 -
396,589 399,000 1,600
204 Debt Service-LTGO 03
Facilities District Revenue 427,120 432,320 437,120
Interfund Transfer-in-#301 92,251 92,652 92,951
Interfund Transfer-in-#302 92,251 92,651 92,952
611,623 617,623 623,023
301 Capital Projects Fund
Investment Interest 1,518 400 500
REET 1-1st.25 Percent 481,623 475,000 500,000
Transfer from:Street Capital Projects - - -
483,141 475,400 500,500
302 Special Capital Projects Fund
Investment Interest 1,732 2,000 1,000
REET 2-2nd.25 Percent 479,129 475,000 500,000
Transfer from:Street Capital Projects - - -
480,861 477,000 501,000
303 Street Capital Projects
Developer Contributions 92,768 275,000 -
Grant Proceeds 3,298,073 7,828,118 6,597,842
Interfund Transfer-in-#102 8,502 89,000 -
Interfund Transfer-in-#301 278,105 363,627 742,404
Interfund Transfer-in-#302 1,045,667 1,448,059 617,479
Interfund Transfer-in-#311 - 811,000
Interfund Transfer-in-#401 56,862 - -
Transfer from Street Fund 13,105 - -
Transfer from General Fund 551,730 - -
5,344,813 10,814,804 7,957,725
304 Mirabeau Projects Fund
Investment Interest 45 14 -
45 14 -
307 Capital Grants Fund
Transfer from Art.St fund#102 49,518 - -
Spokane county utility 20,103 - -
Miscellaneous/Private Development 18 - -
Transfers from Special Capital Projects Fund 45,714 -
Transfer from Capital Project(301) - - -
Transfer from Stormwater - - -
115,353 - -
36
City of Spokane Valley
2013 Budget
Detail Revenues by Type
2011 2012 2013
Other Fund Revenues Actuals Budget Proposed Budget
308 Barker Bridge Reconstruction-Fed Grant
Coordination Revenue 765 - -
Transfer from Capital Project(301) 133,588 - -
134,353 - -
309 Parks Capital Projects
Investment Interest 1,735 - -
State Rec&Conservation Grant Rev 496,250 - -
Transfer-in-#001 100,000 129,202 50,000
Transfer-in-#304 - 44,361 -
597,985 173,563 50,000
310 Civic Facilities Capital Projects
Investment Interest 8,609 6,000 -
Spokane Cnty reimb on STEP-48th&Sundown - 78,500
Spokane Cnty Library District-land acquisition - 744,048 -
8,609 828,548 -
311 Pavement Preservation
Investment Interest - 2,200 -
Transfers-in-#001(100%>$26mm) - 2,045,203 -
Transfers-in-#001 - - -
Transfers-in-#101 - - 282,000
Transfers-in-#123 - - 616,284
Transfers-In-#301 - - 150,000
Transfers-in-#302 - - 150,000
- 2,047,403 1,198,284
312 Capital Reserve Fund
Transfers-in-#001 - - 7,826,207
- - 7,826,207
402 Stormwater Management Fund
Grant Proceeds 373,861 153,667 -
Interfund Transfers-in-#101(shop facility) - - -
Investment Interest 2,833 5,000 1,800
Stormwater Management Fee 1,832,952 1,750,000 1,800,000
2,209,646 1,908,667 2,001,800
403 Aquifer Protection Area
Investment Interest - 2,500 1,000
Grant-Sprague Swales - 666,622
Spokane County 417,326 500,000 500,000
417,326 1,169,122 501,000
501 Equipment Rental&Replacement Fund
Investment Interest 1,456 - 1,000
Interfund Transfer-in-#001 15,400 - 15,400
Interfund Transfer-in-#101 9,100 - 10,777
Interfund Transfer-in-#101(plow replace) 100,000 150,000
Interfund Transfer-in-#402 - - 1,567
25,956 100,000 178,744
502 Risk Management Fund
Employment Security Transfers - - -
Interfund Transfer-#001 319,000 319,000 319,000
Investment Interest 25 - -
319,025 319,000 319,000
Total all other Funds Revenue 16,946,059 24,683,044 26,901,483
General Fund Revenues 35,833,904 34,908,800 35,124,700
Total Revenues 52,780,008 59,591,844 62,026,183
37
City of Spokane Valley
2013 Budget
Expenditures by Department
General Fund
Council $ 390,111
City Manager 1,047,155
Public Safety 22,139,200
Operations&Administrative
Deputy City Manager 609,706
Finance 1,089,633
Human Resources 228,041
Public Works 876,443
Planning&Community Development
Admin 257,175
Development Engineering 850,845
Planning 869,743
Building 1,162,582
Library -
Parks&Recreation
Administration&Maintenance 1,059,717
Recreation 224,999
Aquatics 485,600
Senior Center 88,143
CenterPlace 796,884
General Government 2,965,557
Transfer-#312-Capital Reserve Fund 7,826,207
Total General Fund 42,967,741
Other Funds
Street Fund 4,903,999
Paths&Trails Fund -
Hotel/Motel Fund 460,500
CenterPlace Operating Reserve Fund -
Service Level Stabilization Fund -
Winter Weather Reserve Fund -
Civic Facility Replacement Fund 616,284
Debt Service-LTGO 03 623,023
Capital Projects Fund 985,355
Special Capital Projects Fund 860,431
Street Capital Projects Fund 7,957,725
Mirabeau Point Capital Projects Fund -
Capital Grants Fund -
Parks Capital Projects Fund 50,000
Civic Facilities Capital Projects Fund -
Pavement Preservation 1,198,284
Capital Reserve Fund -
Stormwater Management Fund 2,077,991
Aquifer Protection Area 500,000
Equipment Rental&Replacement 50,000
Risk Management Fund 319,000
Total All Funds $ 63,570,333
38
City of Spokane Valley
2013 General Fund Expenditures
$42,967,741
Public Safety
52%
{
Parks&Recreations
Planning&Community
Development
7%
Public Works General Government
2% 7%
Operation&Administrative
5%
Legislative&Executive Transfer-#312-Capital
3% Reserve Fund
18%
39
City of Spokane Valley
2013 City Wide Expenditures
$ 63,570,333
Stormwater&APA Funds
r4%
Gen.Gov.,Risk Mgmt,Equip Public Safety
17% 35%
Capital Projects`
'<x Operations&Administrative
7%
Reserves,Tourism
1%
Planning&Community
Street Fund Parks&Recreation
Development
8% 4% 5%
40
CITY OF SPOKANE VALLEY,WA
2013 Budget
General Fund Expenditures by Department and Type
Wages Benefits Services& -` Capital
&Payroll Taxes Supplies Charges Intergovernmental, Interfund I, Expenditures Total
Fund
Legislative Branch $ 188,868 $ 4,150 $ 197,093 $ - $ - $ - $ 390,111
Legislative&Executive 906,901 5,700 134,554 - - - 1,047,155
Public Safety - - - 22,139,200 - - 22,139,200
Operations&Administrative
Deputy City Manager 573,870 2,350 33,486 - - - 609,706
Finance 1,055,533 3,500 30,600 - - - 1,089,633
Human Resources 210,161 700 17,180 - - - 228,041
Public Works 741,993 25,500 108,950 - - - 876,443
Planning&Community Development
Admin 227,975 3,100 11,100 15,000 - - 257,175
Planning 729,293 7,250 93,200 40,000 - - 869,743
Building 1,036,282 34,200 48,700 30,000 8,400 5,000 1,162,582
Development Engineering 764,895 7,800 48,150 30,000 - - 850,845
Library - - - - - - -
Parks&Recreation
Parks Administration&Maint. 221,717 35,800 784,200 11,000 7,000 - 1,059,717
Recreation 145,999 6,700 72,300 - - - 224,999
Aquatics - 2,500 483,100 - - - 485,600
Senior Center 77,693 3,500 6,950 - - - 88,143
CenterPlace 406,402 68,947 321,535 - - - 796,884
General Government 18,700 1,426,500 265,600 369,000 885,757 2,965,557
Transfer out-#312 Capital Reserve Fund - - - - 7,826,207 - 7,826,207
Total General Fund $ 7,287,582 $ 230,397 $ 3,817,598 $ 22,530,800 $ 8,210,607 $ 890,757 $ 42,967,741
41
Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2013 Budget
011-Council
This department accounts for the cost of providing effective elected representation of the citizenry in the governing
body. The Council makes policy decisions for the City and is accountable to Spokane Valley citizens by making
decisions regarding how resources are allocated,the appropriate levels of service,and establishing goals and
policies for the organization.
Accomplishments for 2012
• Continued monitoring of significant wastewater issues
Monitor status of Spokane County Wastewater Permit.Staff reviewing County Flood Plain Study for
potential discharge to Saltese Flats.
• Solid Waste- to include identifying the issue&research alternatives of joining the consortium or handling it
ourselves and examining the consequences of each alternative.
Attended intergovernmental workshops and discussions regarding solid waste.City Manager
is on the Joint Committee with other jurisdictions to develop an RFP to determine options for
Waste-to-Energy-Plant,long haul,and transfer station.Also explored options for solid
waste collection.
• Review and Evaluate Development Regulations and compare with surrounding Cities.
Schedule council review and code update of sign and landscape code,zoning use matrix,boundary line
adjustment process and building permit and application timeframes.
• Develop a Shoreline Master Program to provide appropriate regulatory protection for waters of State-wide
significance as required by state code.
Shoreline Inventory,goals and policies drafted and approved by Planning Commission and
City Council. DOE Grant approved to assist in development of plan.
• Pursue a legislative capital budget request.
Work with Council to develop legislative agenda and capital requests for Park Road Pool
Property and Sullivan Bridge.Pursued legislative request through legislative advisor.
Unsuccessful in 2012.
• Create an economic development plan including options for City Hall.
Worked with Community Development to initiate an economic development plan.Met with local partners
and economic development agencies.Developed Plan overview and inventoried partners.Plan pending
input from Ad Hoc Committee.Changes to development regulations,stormwater swales and beautification
and traffic infrastructure all economic development
related.
Goals for 2013
• Continue monitoring wastewater issues,including governance of wastewater facilities,and pursuit of the most
efficient and economical methods to ensure the continuation of wastewater discharge licenses.
• Pursue the topic of Solid Waste to include identifying the issue and obtaining alternatives of joining the
consortium or handling it ourselves and the consequences of each alternative.
• Develop a Shoreline Master Program to appropriate regulatory protection for waters of statewide significance as
required by state statute.
• Pursue a legislative capital budget request for possible financial assistance in the restoration of the Sullivan
Bridge;purchase of a Transfer Station;and the assistance with creating the Appleway Trail Project.
• Create an Economic Development Plan including review and evaluation of Spokane Valley's development
regulations and how they compare with other jurisdictions;and keeping options open for an alternative city hall.
42
Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2013 Budget
011-Council
Budget Summary
2013
2011. 2012 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Mayor 1.0 1.0 1.0
Council 6.0 6.0 6.0
Total FTEs 7.0 7.0 7.0
Budget Detail
Salaries,Wages,&Benefits $ 141,389 $ 174,867 $ 188,868
Supplies 3,515 6,250 4,150
Services&Charges 139,814 205,132 197,093
Total Legislative Branch $ 284,718 $ 386,249 $ 390,111
43
Fund:001 General Fund Spokane Valley
Dept: 013 Executive&Legislative Support 2013 Budget
013-City Manager
This department is accountable to the City Council for the operational results of the organization,effective support of
elected officials in achieving their goals;fulfillment of the statutory requirements of the City Manager,implementation of
City Council policies,and provision of a communication linkage between citizens,the City Council,City departments,
and other government agencies.
Accomplishments for 2012
• Support Council Goals:
• Continued monitoring of significant wastewater issues
Monitor status of Spokane County Wastewater Permit.Staff reviewing County Flood Plain Study for potential
discharge to Saltese Flats.
• Solid Waste to include identifying the issue&research alternatives of joining the consortium or handling it ourselves and
examining the consequences of each alternative.
Attended intergovernmental workshops and discussions regarding solid waste.City Manager is on the Joint
Committee with other jurisdictions to develop an RFP to determine options for
Waste-to-Energy-Plant,long haul,and transfer station.Also explored options for solid waste collection.
• Review and Evaluate Development Regulations and compare with surrounding Cities.
Schedule council review and code update of sign and landscape code,zoning use matrix,boundary line
adjustment process and building permit and application timeframes.
• Develop a Shoreline Master Program to provide appropriate regulatory protection for waters of State-wide significance as
required by state code.
Shoreline Inventory,goals and policies drafted and approved by Planning Commission and City Council.
DOE Grant approved to assist in development of plan.
• Pursue a legislative capital budget request.
Work with Council to develop legislative agenda and capital requests for Park Road Pool Property and Sullivan
Bridge.Pursued legislative request through legislative advisor.Unsuccessful in 2012.
• Create an economic development plan including options for City Hall.
Worked with Community Development to initiate an economic development plan.Met with local partners and
economic development agencies.Developed Plan overview and inventoried
partners.Plan pending input from Ad Hoc Committee.Changes to development regulations,stormwater swales
and beautification and traffic infrastructure all economic development related.
Goals for 2013
• Continue monitoring wastewater issues,including governance of wastewater facilities,and pursuit of the most
efficient and economical methods to ensure the continuation of wastewater discharge licenses.
• Pursue the topic of Solid Waste to include identifying the issue and obtaining alternatives of joining the consortium
or handling it ourselves and the consequences of each alternative.
• Develop a Shoreline Master Program to appropriate regulatory protection for waters of statewide significance as
required by state statute.
• Pursue a legislative capital budget request for possible financial assistance in the restoration of the Sullivan
Bridge;purchase of a Transfer Station;and the assistance with creating the Appleway Trail Project.
• Create an Economic Development Plan including review and evaluation of Spokane Valley's development
regulations and how they compare with other jurisdictions;and keeping options open for an alternative city hall.
44
Fund:001 General Fund Spokane Valley
Dept: 013 Executive&Legislative Support 2013 Budget
013-City Manager
Budget Summary
2013
E 2011 2012 Proposed
c Actual Budget! Budget
Personnel-FTE Equivalents
City Manager 1.0 1.0 1.0
City Attorney 1.0 1.0 1.0
City Clerk 1.0 1.0 1.0
Deputy City Attomey 1.0 1.0 1.0
Deputy City Clerk 1.0 1.0 1.0
Administrative Assistant-Legal 1.0 1.0 1.0
Administrative Assistant(CC) 1.0 1.0 1.0
Administrative Assistant(CM) 1.0 1.0 1.0
Total FTEs 8.0 8.0 8.0
Interns 3.5 2.0 3.0
Budget Detail(*)
Salaries,Wages,&Benefits $ 722,496 $ 906,951 $ 906,901
Supplies 3,273 7,720 5,700
Services&Charges 215,742 151,794 134,554
Total Executive&Legislative Support $ 941,511 $ 1,066,465 $ 1,047,155
45
Fund:001 General Fund City of Spokane Valley
Dept: 016 : Public Safety:, 2013 Budget
016 -Public Safety
The Public Safety department budget provides funds for the
protection of persons and property in the city. The City contracts
with Spokane County for law enforcement, district court,
prosecutor services, public defender services, probation
services,jail and animal control services. See following page for
detail information on each budgeted section.
Judicial System-The Spokane County District Court is contracted
to provide municipal court services. The contract provides for
the services of judge and court commissioner with related support
staff. Budgeted amount also includes jury management fees.
Budgeted contract amount: $ 2,090,326
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: $ 17,220,568
Jail System -Spokane County provides jail and probation
services for persons sentenced by any City of Spokane Valley
Municipal Court Judge for violating laws of the city or state.
Budgeted contract amount: $ 1,301,540
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: $ 268,351
Fines&Forfeitures State Remittance
Budgeted contract amount: $ 1,050,264
Communications
Budgeted contract amount: $ 208,151
Interfund Transfers-Transfer to Fund#123
to cover future building improvements or the
eventual replacement of the precinct building $ -
Total $ 22,139,200
46
City of Spokane Valley
2013 Budget
016-Public Safety
2013
2012. Proposed
Actual Budget Budget
Judicial System:
District Court Contract 814,284 1,071,588 898,375
Jury Management Contract - - -
Intergovernmental Payments 30,855 - -
Public Defender Contract 485,456 582,643 672,894
Prosecutor Contract 396,151 430,074 393,219
Pretrial Services Contract 83,137 128,393 125,838
Prosecutor-Funded by JAG Grant 12,403 - -
Subtotal Judicial System 1,822,285 2,212,698 2,090,326
Law Enforcement System:
Sheriff Contract 16,296,352 16,422,754 16,599,835
Emergency Management Contract 81,116 84,970 82,291
Wages&Benefits 2,618 4,887 4,936
Operating Supplies 1,696 2,449 2,473
Repair&Maintenance.Supplies 1,713 2,449 2,473
Gas,Oil,&Tires 945 - -
Small Tools&Minor Equipment 493 980 990
Electricity/Gas 23,866 33,545 33,880
Water 2,080 2,516 2,541
Sewer 754 839 847
Waste Disposal 3,423 2,935 2,964
Copier Maintenance - - -
Law Enf.Bldg Maintenance Contract 52,730 73,419 74,153
Contingency - 53,395 367,735
Crywolf Charges&Fees 36,616 45,000 45,450
Sterling Bank Fees 4,316 - -
Crywolf Refunds 1,360 - -
Subtotal Law Enforcement System: 16,510,081 16,730,138 17,220,568
Jail System:
Jail Contract 492,620 1,333,131 1,301,540
Jail-Geiger Corrections Center 127,520 - -
Work Release(Geiger) 471,530 - .
Subtotal Jail System: 1,091,670 1,333,131 1,301,540
Other:
Capital Outlays/Communications 243,670 271,154 208,151
Fines&Forfeitures State Remittance 974,099 1,057,363 1,050,264
Animal Control Contract 314,255 315,516 268,351
Non-Capital Equipment for JAG Grant 1,707 - -
Non-Capital Equip for ARRA JAG Grant 1,946 - -
Travel/Mileage 212 - -
Building Replacement Costs 80,000 80,000 -
Nighttime Seatbelt Patrol Overtime 3,196 -
Hwy 27 Traffic Safety Overtime 4,799 - -
X-52 DUI Overtime 7,891 - -
Traffic Safety Emergency 5,565 - -
Child Car Seat Overtime 3,587 - -
Slow Down or Pay Up 6,677 - -
Subtotal Other: 1,647,604 1,724,033 1,526,766
Total Public Safety 21,071,640 22,000,000 22,139,200
47
City of Spokane Valley
2012 Budgeted Contract Expenditures
18,000,000
16,000,000 -
14,000,000 -
12,000,000 -
10,000,000 -
8,000,000 -
6,000,000 -
4,000,000 -
2,000,000 1 301 540,
898.378 :84
District Court Public Defender Prosecutor Sheriff Contract Emergency Law Enf.Bldg Jail Contract Animal Control
Contract Contract Contract Management Maintenance Contract
Contract Contract
48
Fund:001. General Fund ' Spokane Valley
Dept: 018 Operations&Administrative Services' 2013 Budget
018-Operations&Administrative Services
The Operations&Administrative Services Department is composed of three divisions,the Deputy City Manager Division,the
Finance Division,and the Human Resources Division. As of 2007,the Legal Division costs are included in the Executive and
Legislative Support Division.
013-Deputy City Manager Division
The Deputy City Manager(DCM)supervises the Operations&Administrative Services Department,assists the
City Manager in organizing and directing the other operations of the City,and assumes the duties of City Manager
in his/her absence.
Note: The Deputy City Manager position has been vacant since January 2010 but intended to be filled in the future.
Accomplishments for 2012
• Evaluated animal control options and selected provider and facility to provide long-term
service to the city.
• Worked on Solid Waste evaluation process to meet long-term needs of Spokane Valley
• Resolved law enforcement billing dispute.
• Identified alternatives to incarceration to pursue reducing future incarceration costs.
• Evaluated prosecution alternatives to meet the specific needs of the Spokane Valley municipality.
• Implemented public safety service contract amendments to ease administration and increase
accuracy of associated costs.
• Initiated planning for ten-year anniversary celebration.
• Initiated branding and marketing plan for City including advertising in 4th quarter 2012.
Goals for 2013
• Evaluate Solid Waste options and select most effective course.
• Negotiate public safety contracts to incorporate performance measures,enhanced reporting,and
customer service standards.
• Implement quarterly reporting to Council on public safety service contracts.
• Implement enhanced oversight standards for prosecution services.
• Complete contract and purchasing procedures.
• Implement and support planned programs and events in celebration of the ten year anniversary.
• Provide public information and marketing support to the City's economic development and tourism promotion efforts.
• Update Strategic Communications Plan.
Budget Summary
20'13'
2011 2012 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Deputy City Manager 1.0 1.0 1.0
Senior Administrative Analyst 1.0 1.0 1.0
Public Information Officer 1.0 1.0 1.0
Administrative Analyst 1.0 1.0 1.0
Administrative Assistant 2.0 1.0 0.0
Office Assistant I 1.0 1.0 1.0
Office Assistant II 1.0 1.0 1.0
Total FTEs 8.0 7.0 6.0
Intern 1.0 1.0 1.0
Budget Detail
Salaries,Wages,&Benefits $ 424,953 $ 600,149 $ 573,870
Supplies 1,380 2,850 2,350
Services&Charges 79,375 55,885 33,486
Total Deputy City Manager Division $ 505,708 $ 658,884 $ 609,706
49
Fund:001 -; General Fund; Spokane Valley
Dept: 018 Finance Division 2013 Budget
014-Finance Division
The Finance Division provides financial management services for all City departments. Programs include accounting
and reporting,payroll,accounts payable,purchasing,budgeting and financial planning,treasury,information
technology and investments. The division is also responsible for generating and analyzing data related to the City's
operations. The department prepares monthly Finance Activity Reports for review by the City Manager and City Council
as well as the Annual Financial Report that is subject to an annual audit conducted by the Washington State Auditor's Office.
Accomplishments for 2012
• Implemented State Auditor recommendations.
• Improved financial statement process and accuracy
• Expanded the contents of the monthly Finance Department Activity Report to include an analysis of revenues,
expenditures and changes in fund balance for every activity fund managed by the City.
• Completed the installation of the Paladin Smart Gov permit tracking software and worked with the community
Development department to monitor actual results against City expectations.
• Replaced 32 personal computers that reached the end of their life cycle and installed Microsoft Office 2010 on each
of the new PCs.
• Researched,acquired and installed safes to store valuables including money at the finance Department,Permit
Center and CenterPlace.
• Replaced 3 servers and updated/repurposed 1.
Goals for 2013
• Consider 2011 audit recommendations
• Work towards continued improvement and accuracy in the financial statement preparation process.
• Assist in negotiations to renew the City's lease of the City Hall building which expires March 31,2013.
• Work with other city Departments,evaluate existing City purchasing system and consider implementing revisions
to procurement including the use of purchase requisitions and purchase orders.
• Develop a system to audit sales tax receipts and ensure that sales taxes collected by businesses located in
Spokane Valley are actually credited to the City as opposed to other municipalities.
• Replace another 30 personal computers that will reach the end of their life cycle and install Microsoft Office 2010 on
replacements.
• Replace 3 servers that will reach the end of their life cycle.
• Update the remaining 5 to 6 servers to 2008.
Budget Summary
2013,
} = 2011 2012 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Finance&Admin Services Director 1.00 1.00 1.00
Accounting Manager 1.00 1.00 1.00
Accountant/Budget Analyst 4.00 4.00 3.75
Accounting Technician 2.00 2.00 2.00
IT Specialist 3.00 2.00 2.00
GIS/Database Administrator 1.00 1.00 1.00
Total FTEs 12.00 11.00 10.75
Intern 1.0 0.0 0.0
Budget Detail
Salaries,Wages,&Benefits $ 903,496 $ 1,011,932 $ 1,055,533
Supplies 6,468 3,500 3,500
Services&Charges 46,543 31,675 30,600
Total Finance Division $ 956,507 $ 1,047,107 $ 1,089,633
50
Fund:001 General Fund Spokane Valley
Dept: 018 Human Resources Division 2013 Budget
016-Human Resources Division
Human Resources(HR)is administered through the Deputy City Manager(DCM). The HR operation provides services
in compensation,benefits,training and organizational development,staffing,employee relations,and communications.
Accomplishments for 2012
• Met the AWC requirements to achieve the WellCity Award at the"Excellence"level.
• Conducted and/or assisted in recruitment and selection to fill executive and managerial vacancies
• Develop an automated employee performance management system for implementation in 2013
• Assisted in the support of the implementation of on-line employee services
Goals for 2013
• Implement a program to reduce the number of pre-employment physicals and associated costs
• Explore AWC Retro Program for possible reductions in workman's compensation rates
• Implement the provisions of the successor labor contract negotiated in 2012
• Continue to review and revise City Website to increase service and functionality
• Provide employee training in the areas of safe driving and budgeting
Budget Summary
I: 2013
2011 2012 Proposed
Actual Budget Budget.
Personnel-FTE Equivalents
Human Resource Manager 1.0 1.0 1.0
Human Resources Technician 1.0 1.0 1.0
Total FTEs 2.0 2.0 2.0
Budget Detail
Salaries,Wages,&Benefits $ 182,604 $ 189,459 $ 210,161
Supplies 596 1,847 700
Services&Charges 21,314 38,925 17,180
Total Human Resources Division $ 204,514 $ 230,231 $ 228,041
51
Fund:001 General Fund Spokane Valley
Dept: 032 Public Works 2013 Budget
032-Public Works
The Public Works Department oversees the City's transportation system,which includes construction and
maintenance of streets and stormwater systems,operations and maintenance of traffic signs and signals and
transportation planning.
Accomplishments for 2012
• Designed and constructed funded capital projects.
• Developed the 2013-2018 Six Year Transportation Improvement Plan.
• Submitted grants for various capital projects.
• Adopted the 2011 Update of the Pavement Management Program.
• Completed numerous 2012 Pavement Preservation Projects.
Goals for 2013
• Implement approved capital projects.
• Provide planning for development of update Transportation Improvement Plan.
• Prepare and submit grant applications for capital projects.
• Complete 2013 Pavement Preservation Projects as approved
Budget Summary
2013
2011 2012 Proposed,
Actual Budget ` Budget
Personnel-FTE Equivalents
Public Works Director 1.0 1.0 1.0
Administrative Assistant 2.0 2.0 2.0
Senior Engineer(CIP) 1.0 1.0 1.0
Senior Engineer 2.0 2.0 2.0 *
Assistant Engineer(CIP) 1.0 1.0 1.0
Limited Term Construction Inspector-Bridge 0.0 1.0 0.0 *
Maint./Construction Inspector(ROW) 1.0 0.0 0.0 *
Engineering Technician I 1.0 1.0 2.0 *
Engineering Technician II 2.0 2.0 1.0 *
Total FTEs 11.0 11.0 10.0
Budget Detail
Salaries,Wages,&Benefits $ 550,017 $ 754,769 $ 741,993
Supplies 16,956 36,000 25,500
Services&Charges 101,646 103,750 108,950
Capital Outlay - 7,000 -
Total Public Works $ 668,619 $ 901,519 $ 876,443
* Only 50%is budgeted to the public works department in the General Fund with the balance budgeted as a part of capital
projects funds.
52
Fund;001 General Fund Spokane Valley,
Dept: 050 Community Development=Administrative 2013 Budget
Administrative Division
The Administrative Division provides overall management and oversight of the Community Development Department
including the permitting operation,long-range planning,development engineering,and code compliance and provides
staff support through administration of the department's budget,provides administrative support and department
training.
Accomplishments for 2012
• Continued department focus to facilitate customer service, teamwork and efficiency.
• Provided staff support to the Planning Commission.
• Implemented new Permitting software
• Provided training to support staff to cover the Planning Commission.
• Co-filed Planning and Development Engineering files.
• Staff Liaison to City's Economic Development Committee.
• Implementation of the Roadmap for Enhanced Permitting.
Goals for 2013
• Work on City's economic development plan.
• Continue to implement customer service improvements for the department.
• Improve department website pages.
• Continue work on permit process and customer service improvement plan.
• Continue to implement a document control system for documents and forms.
• Continued to work on department reporting.
Budget Summary
;2013
2011, 2012 Proposed
: Actual Budget Budget
Personnel-FTE Equivalents
Community Development Director 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0
Office Assistant I 1.0 1.0 0.0
Total FTEs 3.0 3.0 2.0
Budget Detail
Salaries,Wages,&Benefits $ 280,228 $ 292,643 $ 227,975
Supplies 1,488 4,100 3,100
Services&Charges 27,403 12,000 11,100
Intergovernmental Payments 10,645 15,000 15,000
Total Administrative Division $ 319,764 $ 323,743 $ 257,175
53
Fund:001 = General Fund Spokane Valley
Dept: 055 Community Development-Dev.Engineering 2013 Budget
Engineerinq Division
Development Engineering provides the review and inspection for stormwater,access management and other
public works improvements in development applications,and provides policy recommendations for public works
issues.
Accomplishments for 2012
• Continued implementation of the Roadmap for Enhanced Permitting.
• Completed Hydrology Study for the Forker Draw Floodplain Study.
• Completed Mapping Study for the Forker Draw Floodplain Study.
Goals for 2013
• Update Standard Plans of Street Standards.
• Continue work on permit process and customer service improvement plan.
• Continue update Development Engineering's Webpage.
Budget Summary
2013
2011 2012 Proposed
Actual - Budget Budget
Personnel-FTE Equivalents
Senior Engineer 1.0 1.0 1.0
Engineer 1.5 1.5 1.5
Assistant Engineer 1.0 0.0 1.0
Engineering Technician 2.5 1.5 1.5
Maint/Construction Inspector 1.0 1.0 2.0
Office Assistant I 1.0 1.0 1.0
Total FTEs 8.0 6.00 8.00
Budget Detail
Salaries,Wages,&Benefits $ 527,389 $ 578,346 $ 764,895
Supplies 7,939 7,800 7,800
Services&Charges 64,346 49,650 48,150
Intergovernmental Payments 37,410 45,000 30,000
Total Engineering Division $ 637,084 $ 680,796 $ 850,845
54
Fund:001 General Fund Spokane Valley
Dept 056 : Community Development-Planning 2013 Budget
Planning Division
The Planning Division is responsible for providing professional policy guidance on land use issues to the City
Council and Planning Commission. Planning staff participate at a regional level on issues such as annexations,
growth targets,water quality,etc. It is also responsible for processing land use permits,
reviewing environmentally sensitive areas,administering the State Environmental Protection Act and reviewing
home occupation licenses.
Accomplishments for 2012
• Completed the Shoreline Master Program Goals and Policies.
• Continued to work with the region on UGA update process with hopeful adoption by end of 2012.
• Began work on Economic Development Program.
• Completed code amendments for Boundary Line Adjustments,Landscaping,Sign code,Use matrix
animal shelters,multifamily standards adjacent to single family development.
• Provided training to the Planning Commission permit processing.
• Implementation of the Permit Tracking Software.
• Completed final legal steps on one abatement. Abatement action pending
• Staff attended customer service training and other in-house training to make processes consistent.
• Participated in the state-wide effort to reform the SEPA requirements.
• Revised process for completing Shoreline Master Program.
• Obtained a$125,000 grant to assist with the development of the Shoreline Master Program.
Goals for 2013
• Complete the Shoreline Master Program.
• Continue to work on Economic Development issues for the City.
• Continue work on permit process and customer service improvement plan.
• Complete code compliance procedure manual update with legal office.
• 2013 Annual Comprehensive Plan amendments.
Budget Summary
2013
2011 2012 Proposed
Actual Budget,
Personnel-FTE Equivalents
Senior Planner 2.0 2.0 2.0
Planning Manager 1.0 1.0 1.0
Associate Planner 2.0 2.0 1.0
Assistant Planner 3.0 2.5 0.0
Code Enforcement Officer 0.0 0.0 2.0
Planning Technician 1.0 1.0 1.0
Office Assistant I 0.0 0.0 1.0
Total FTEs 9.0 8.5 8.0
Budget Detail
Salaries,Wages,&Benefits $ 648,560 $ 822,895 $ 729,293
Supplies 5,119 10,250 7,250
Services&Charges 70,027 86,100 93,200
Intergovernmental Services 18,629 75,000 40,000
Total Planning Division $ 742,335 $ 994,245 $ 869,743
55
Fund.001 General Fund; Spokane Valley
Dept: 057 Community Development Building Division - 2013 Budget
Building Division
The Building Division implements the Washington State Building Code. This Division is responsible for ensuring that
buildings and structures comply with adopted building codes through technical plan review and inspection services.
The Permit Center receives applications and coordinates the review and processing of permits.
Code compliance staff enforce zoning and building regulations on a complaint-driven basis. ROW inspection program
provides inspection services to assure the compliance with the RPCP and the durability and safety of work done in the
public ROW.
Accomplishments for 2012
• Implemented new Permit tracking system.
• Evaluated Express permitting process resulting in a slightly expanded program and updated information forms.
• Completed code amendment to extend timeframes for building permits and applications.
• Continued interlocal agreement to provide building plan review to Airway Heights.
• Implementation of the Roadmap for Enhanced Permitting.
Goals for 2013
• Continue work on permit process and customer service improvement plan.
• Maintain partnering efforts with Spokane and Spokane County.
• Develop web-access for permit system.
• Continue work on department reports.
Budget Summary
2013
2011 2012 Proposed
Actual Budget, Budget
Personnel-FTE Equivalents
Building Official 1.0 1.0 1.0
Building Inspector II 4.0 3.0 3.0
Assistant Planner 0.0 0.0 2.0
Code Enforcement Officer BP 2.0 2.0 0.0
Construction Inspector 1.0 0.0 0.0
Senior Permit Specialist 1.0 1.0 1.0
Permit Specialist 2.0 2.0 2.0
Senior Plans Examiner 1.0 1.0 1.0
Plans Examiner 0.75 0.75 0.50
Maint/Const Inspector(ROW) 1.0 1.0 0.0
Office Assistant I 1.0 1.0 1.0
Total FTEs 14.75 12.75 11.50
Budget Detail
Salaries,Wages,&Benefits $ 993,267 $ 1,066,405 $ 1,036,282
Supplies 22,516 35,300 34,200
Services&Charges 54,403 85,350 48,700
Intergovernmental Payments 18,629 65,000 30,000
Capital Outlays 64,309 - 5,000
Interfund Charges 8,400 8,400 8,400
Total Building Division $ 1,161,524 $ 1,260,455 $ 1,162,582
56
Fund.0 01 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2013 Budget
The Parks and Recreation Department is composed of five divisions,the Administration and Park Maintenance Division,
Recreation,Aquatics,Senior Center,and the CenterPlace Division.
The overall goal of the department is to provide quality recreation programs and acquisition, renovation,development,
operation,and maintenance of parks and recreation facilities.
000-Parks Administration&Maintenance Division
The Administration Division provides direction and leadership for the Parks and Recreation Department in implementing
the goals and objectives of the City Council and facilitates the general upkeep of parks and public areas of the City.
Accomplishments for 2012
• Replaced the playground equipment at Terrace View Park.
• Brought Greenacres Park online with opening ceremonies in June.
• Completed the renovation of turf&irrigation at south end of Mirabeau Point Park campus.
• Began the updating of the Parks and Recreation Master Plan.
• Completed construction of the City's West Entry Gateway Project.
Goals for 2013
• Complete Parks and Recreation Master Plan and begin to implement top priorities.
• Develop a Farmer's Market on city-owned property for the summer.
• Develop dog park master plan.
• Work on the finalization of a new Centennial Trail Agreement.
Budget Summary
2011 2012 Proposed
Actual Budget Budget
Personnel-FTE Equivalents
Parks&Recreation Director 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0
Total FTEs 2.0 2.0 2.0
Budget Detail
Salaries,Wages,&Benefits $ 195,308 $ 202,978 $ 221,717
Supplies 32,474 61,600 35,800
Services&Charges 670,428 784,250 784,200
Intergovernmental Services 10,208 11,000 11,000
Interfund Transfer 7,000 - 7,000
Total Parks Administration $ 915,418 $ 1,059,828 $ 1,059,717
57
Fund:001 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2013 Budget
301 -Recreation Division
The Recreation Division coordinates and facilitates the delivery of recreation programs and service throughout the
City and the City's Park system.
Accomplishments for 2012
• Established a monthly meeting group of Health&Wellness providers in Spokane Valley.
• Joint training for summer staff with City of Cheney,Liberty Lake and Pullman.
• Staff attended Year 1 at the National Recreation and Park Association Revenue Management School.
• Partnering with Health District,YMCA,Valleyfest,North Idaho Disc Golf Club and Spokane Valley Police&
Fire for Greenacres Park Grand Opening.
• Created a new"doggy swim"event at Valley Mission Pool.
Goals for 2013
• Continue to provide Joint programming and training with Liberty Lake and other area agencies for better
cost efficiencies.
• Establish a sponsorship policy to begin acquiring sponsors to help finacially support recreation programs.
• Develop creative marketing strategies to increase recreation program attendance.
Budget Summary
2013
2011 ; Propose
Actual; Bu2012dget Budget'd
Personnel-FTE Equivalents
Recreation Coordinator 1.0 1.0 1.0
Budget Detail
Salaries,Wages,&Benefits $ 137,379 $ 149,911 $ 145,999
Supplies 4,688 9,250 6,700
Services&Charges 65,087 70,650 72,300
Interfund Charges - - -
Total Recreation Division $ 207,154 $ 229,811 $ 224,999
58
Fund:001 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2013 Budget
302-Aquatics Division
The City of Spokane Valley owns three pools: Park Road Pool,Terrace View Pool,and Valley Mission Pool.
Services include open swim,swim lessons,swim team and facility rentals. In addition, the City leases a portion
of Valley Mission Park to Splashdown Inc.for a water park.
The City currently is contracting with the YMCA for all aquatic activities within the City. The YMCA provides the
lifeguards and maintains the pools during the season.
Accomplishments for 2012
• Continued to work with the"Make a Splash"campaign and Spokane Valley Partners to increase scholarship
opportunities.
• Maintained full summer swim program.
• Continued to look for creative ways to utilize pool space during the off season. Continued with the Haunted
Pool program and introduced a Doggy Swim Program.
Goals for 2013
• Maintain full summer swimming program.
• Develop creative revenue sources such as sales(sunscreen,goggles)and birthday packages.
• Increase swim lesson and team fees to be competitive in our area.
Budget Summary
2013.
2011 r ' 2012 Proposed
Actual Budget Budget
Budget Detail
Supplies $ 1,947 $ 3,000 $ 2,500
Services&Charges 446,067 439,250 483,100
Intergovernmental Services - - -
Total Aquatics Division $ 448,014 $ 442,250 $ 485,600
59
Fund:001 General Fund - Spokane Valley
Dep#: 076 Parks&Recreation 2013 Budget
304-Senior Center Division
The City of Spokane Valley Parks and Recreation Department assumed operational control of the Valley Senior
Center in 2003.
Accomplishments for 2012
• Hosted 4th Annual Resource Fair/Senior Empowerment Exposition. There were 39 vendors and
approximately 250 attendees.
• Continued to utilize the Wellness Center and offered more services such as foot care and hearing testing.
• Worked with the Retirement Communities to involve their residents in activities at our Senior Center.
• Continued to assist the Board of Directors to be in compliance with the Washington State Department
of Revenue regarding their non-profit status.
• Develop and publish a brochure for showcasing and marketing the Senior Center.
Goals for 2013
• Continue to have staff active in the Senior Circle at Spokane Valley Hospital program. The program offers
monthly educational seminars with pertinent information to share with our seniors.
• Continue to offer a Resource Fair for seniors and their families.
• Extend exercise opportunities for seniors.
Budget Summary
2013
2011 2012 Proposed
Actual Budget, Budget
Personnel-FTE Equivalents
Senior Center Specialist 1.0 1.0 1.0
Total FTEs 1.0 1.0 1.0
Intern 1.0 1.0 1.0
Budget Detail
Salaries,Wages,&Benefits $ 72,600 $ 77,320 $ 77,693
Supplies 960 5,240 3,500
Services&Charges 2,409 9,700 6,950
Capital Outlay - 700 -
Total Senior Center Division $ 75,969 $ 92,960 $ 88,143
60
Fund:001 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2013 Budget
305-CenterPlace Division
Construction of Mirabeau Point CenterPlace began in late 2003,and was completed mid-year 2005.The project represents
the culmination of eight years of planning and fundraising by Mirabeau Point Inc.and the joint involvement of the City and
Spokane County.
The approximately 54,000 square foot facility houses the City of Spokane Valley Senior Center,a great room
(banquet facility),numerous meeting rooms,multi-purpose rooms,and a high tech lecture hall.
The facility combines with Mirabeau Meadows Parks and Mirabeau Springs to form a regional focal point for Northeast
Washington and Northern Idaho.
Accomplishments for 2012
• Implemented changes to our forms and brochures to encourage diversity and decrease language barriers.
• Purchased acoustical panels for sound improvement to the Great Room.
• Increased participation with local agencies such as Visit Spokane to increase awareness of Spokane Valley to tourists.
• Renovated meeting space between rooms 211 and 212.
Goal for 2013
• Create an updated marketing plan for the next five years. This marketing plan will help create name recognition for
CenterPlace and develop more corporate reservations.
• Continue to implement changes to our forms and brochures that would decrease language barriers and encourage
diversity.
• Create an on-site storage facility in loading dock area that would alleviate storage challenges in CenterPlace and
ensure our compliance with current regulations.
Budget Summary
2013
2011 2012 Proposed
Actual! Budget;, Budget
Personnel-FTE Equivalents
Customer Relations/Facilities Coordinator 1.0 1.0 1.0
Administrative Assistant 2.0 1.0 1.0
Office Assistant I 0.0 1.0 1.0
Custodian 2.0 0.0 0.0
Maintenance Worker 2.0 2.0 2.0
Total FTEs 7.0 5.0 5.0
Budget Detail
Salaries,Wages,&Benefits $ 339,744 $ 381,403 $ 406,402
Supplies 59,535 78,876 68,947
Services&Charges 261,000 342,078 321,535
Interfund Charges 334,332 324,000 -
Total CenterPlace Division $ 994,611 $ 1,126,357 $ 796,884
61
Fund.001 General Fund Spokane Valley
Dept: 090 General Government 2013 Budget
090-General Government
The General Government Department comprises activities that encompass services to multiple departments.
Included in this department are the costs of City Hall and related utilities,management information services,insurance
costs,miscellaneous city intergovernmental costs and capital equipment costs that benefit more than one
department,and outside agency funding. Outside agencies provide needed public services on behalf of the City.
The outside agencies must provide an annual report of how the money was spent.
Budget Summary
2011 2012 ( 2013
Actual ! Budget 'Proposed Budget
PERS/L&I set aside 0 50,000 0
Contingency 0 134,000 150,000
Contingency/Emergency(1%of recurring) 0 346,600 0
Employee Recognition&Safety Program 1,694 10,000 5,000
1,694 540,600 155,000
Supplies
Business Registrations 1,292 2,000 2,000
Employee Recognition-Operating Supplies 25 0 0
Small Tools&Minor Equipment 1,629 1,500 1,700
Gas,Oil,&Tires 763 0 0
Office&Operating Supplies 9,229 20,000 15,000
12,938 23,500 18,700
Other Services&Charges
Broadcasting Council Meeting 45,725 0 0
Accounting&Auditing 68,336 90,000 90,000
Uncollectible Accounts Expense 2,054 0 0
Petty Cash Reimbursement 11 0 0
Postage 3,626 5,000 5,000
Telephone/DSL Service 23,845 30,000 30,900
Advertising 169 0 0
City Wide Records Management 3,300 70,000 10,000
City Hall Rent 461,208 480,000 495,000
Facility Repairs&Maintenance 381 30,000 5,000
Equip Repair&Maint-Hardware Support 25,680 35,000 38,500
IT Support 96,059 100,000 105,000
Software Licenses&Maintenance 68,706 55,000 80,000
Non Capital Computer Software/Hardware 35,941 30,000 82,100
PEG Reimburse-CMTV 28,988 0 0
Printing&Binding 0 5,000 5,000
Miscellaneous Services 10,872 15,000 15,000
Merchant Charges(Bankcard Fees) 9,927 25,000 10,000
EECBG Utilities Partnering Program 12,947 0 0
Vehicle Rental 4,130 7,000 7,000
General Operating Leases:Computer 45,559 45,000 35,000
Economic Development-Site Selector 9,179 15,000 12,000
Professional Services-Economic Devel. 83,352 105,000 87,000
City Economic Development 1,375 75,000 75,000
Community Survey 0 0 0
Professional Services-Social Services 67,961 60,000 63,000
Alcohol Treatment:Liquor Excise Tax 8,750 25,000 7,000
Alcohol Treatment:Liquor Profits 12,512 0 14,000
1,130,593 1,302,000 1,271,500
62
090-General Government
Intergovernmental Services
Election Costs 50,184 80,000 57,000
Voter Registration 79,252 62,000 83,000
Taxes and assessments 8,536 7,000 8,600
Spokane County Air Pollution Authority 114,941 117,000 117,000
252,913 266,000 265,600
Capital Outlays
PEG COSV Broadcast-Office Furn. 13,330 0 0
PEG COSV Broadcast-Software/hardware 47,095 0 0
PEG COSV Broadcast-Communication 5,357 0 0
Pavement Preservation 0 0 855,857
Copy Machine 0 20,000 2,000
Office Furniture&Equipment 0 35,000 3,500
Computer Software/Hardware 22121 0 24,400
87,903 55,000 885,757
Debt Service:Principal
Interest and Other Debt Service Costs (952) 0 0
Interfund Payments for Service
Interfund Transfer to ST Cap 2011+ 1,084,681 0 0
Interfund Trf to#303-Street Capital 551,730 89,500 0
Interfund Trf to#309-Park Capital 100,000 100,000 50,000
Interfund Trf to#311-Pavement reservation 0 2,045,203 0
Interfund Trf to#312-Capital Reserve Fund 0 0 7,826,207
Interfund Trf to#502-Risk Management 319,000 319,000 319,000
2,055,411 2,553,703 8,195,207
Total Governmental Division 3,540,500 4,740,803 10,791,764
63
Fund:101 Street Fund : Spokane Valley
Dept: 042 2013 Budget
101-Street Fund
The Street Operating Program is established to provide efficient and safe movement of both motorized and non-motorized
vehicles,as well as pedestrians within the limits of the City,and coordinate convenient interconnect to the regional
transportation system. Maintenace work includes snow and ice control,street pavement repairs,traffic signals and signs,
landscaping and vegetation control and many other street maintenance and repair activities.
Accomplishments for 2012
• Updated the 2011 Street Master Plan.
• Optimized traffic signals on selected corridors.
• Applied for grants and work with various schools to install flashing beacons at crosswalks.
• Renewed Contracts with private contractors for street maintenance services.
• Outfitted the Maintenance Shop with Deicer tanks and a storage building for snow and ice operations.
• Completed several Pavement Preservation Projects.
• Continue to improve the efficiency of snow and ice operations.
Goals for 2013
• Optimize traffic signals on selected corridors.
• Apply for grants and work with various schools to install flashing beacons at crosswalks.
• Renew Contracts with private contractors for street maintenance services.
• Continue with the development and implementation of a winter operations program.
Personnel-FTE Eauivalents
2013
2011 2012; Proposed
Actual Budget Budget'
Senior Engineer-Traffic 1.0 1.0 1.0
Public Works Superintendent 1.0 1.0 1.0
Maintenance/Construction Inspector 1.0 1.5 2.5
Assistant Engineer-Traffic/Planning 2.0 1.0 1.0
Total FTEs 5.0 4.5 5.5
Interns 1.0 1.0 1.0
*For 0.5 FTE of the 2.5 FTEs,only 50%is budgeted to the Street Fund with the balance budgeted as part of the
capital project funds
Budget Summary
Revenues
Motor Vehicle Fuel Tax $ 1,857,708 $ 1,897,800 $ 1,861,100
Investment Interest 5,252 5,000 5,000
Utility Tax 2,880,963 3,000,000 2,900,000
Grants&Other Revenues 580,833 - -
Total revenues $ 5,324,755 $ 4,902,800 $ 4,766,100
Expenditures
Salaries,Wages,&Benefits $ 467,526 $ 522,142 $ 573,170
Supplies 84,185 72,200 72,200
Services&Charges 3,153,887 3,295,544 3,007,152
Intergovernmental Payments 712,919 851,000 851,000
Interfund Transfers 25,000 150,377 200,477
Nonrecuring Activities 1,467,707 540,000 200,000
Total expenditures $ 5,911,224 $ 5,431,263 $ 4,903,999
Revenues over(under)expenditures (586,469) (528,463) (137,899)
Beginning fund balance 3,076,201 2,489,733 1,961,270
Ending fund balance $ 2,489,733 $ 1,961,270 $ 1,823,371
64
Fund:103 Trails&Paths Fund Spokane Valley
2013 Budget
103-Trails&Paths Fund
The State of Washington collects a$.375 per gallon motor vehicle fuel tax at the pump and remits$.0296 of
the tax back to cities on a per capita basis. For 2013 the Municipal Research and Services Center estimates the
distribution back to cities will be$20.64 per person. Based upon a City of Spokane Valley population of 90,550
(per the Washington State Office of Financial Management on April 1,2012)we anticipate the City will collect
$1,868,900 in 2013. RCW 47.030.050 specifies that.42%of this tax must be expended for the construction of paths
and trails and based upon the 2013 revenue estimate. This computes to$7,800. The balance or$1,861,100 will
be credited to Fund#101 for Street maintenance and operations.
Budget Summary
2013
2011 i 2012 � Proposed
Actual. Budget Budget
Revenues
Moter Vehicle Fuel(Gas)Tax 7,835 8,000 7,800
Investment Interest 63 0 0
Total revenues 7,898 8,000 7,800
Expenditures
IF Transfer for Trails/Paths Cap Proj 0 0 0
Total expenditures 0 0 0
Revenues over(under)expenditures 7,898 8,000 7,800
Beginning fund balance 48,186 56,084 64,084
Ending fund balance $ 56,084 $ 64,084 $ 71,884
Fund 105 Hotel/Motel Fund Spokane Valley
2013 Budget
105-Hotel/Motel Fund
The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of two percent on the sale or
charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for the purpose of paying
all or any part of the cost of tourist promotion,acquisition or operation of tourism-related facilities,and marketing
of special events and festivals designed to attract tourists.
Budget Summary
2013
2011 2012 x Proposed ''
Actual Budget Budget
Revenues
Hotel/Motel Tax 457,603 430,000 460,000
Investment Interest 455 700 500
Total revenues 458,058 430,700 460,500
Expenditures
Tourism Promotion 472,481 540,200 380,500
City Directed Marketing Efforts 0 0 50,000
Transfers out- #001 0 30,000 30,000
Total expenditures 472,481 570,200 460,500
Revenues over(under)expenditures (14,423) (139,500) 0
Beginning fund balance 272,356 257,933 118,433
Ending fund balance $ 257,933 $ 118,433 $ 118,433
65
Fun d:-120 Center Place Operating Reserve Fund` Spokane Valley
: , . 2013 Budge#
120-Center Place Operating Reserve Fund
The CenterPlace Operating Reserve Fund was established to provide an emergency revenue source for the recently
completed facility.
Budget Summary
2013
2011 2012 Proposed
Actual Budget Budget
Revenues
Investment Interest 0 700 500
Transfers-in 0 0 0
Total revenues 0 700 500
Expenditures
Operations 0 0 0
Total expenditures 0 0 0
Revenues over(under)expenditures 0 700 500
Beginning fund balance 350,787 350,787 351,487
Ending fund balance $ 350,787 $ 351,487 $ 351,987
Fund 121 Service L"evel Stabilization Reserve Fund Spokane Valley'
> 2013;Budget
121 -Service Level Stabilization Reserve Fund
The Service Level Stabilization Reserve Fund was established to provide an emergency revenue source to maintain
service levels in the event of a downturn in the local economy.
Budget Summary
2013_
2011 2012= Proposed
Actual' - '; Budget :',Budget_
Revenues
Investment Interest 8,632 10,000 7,000
Transfer-in 0 0 0
Total revenues 8,632 10,000 7,000
Expenditures
Operations 0 0 0
Total expenditures 0 0 0
Revenues over(under)expenditures 8,632 10,000 7,000
Beginning fund balance 5,423,328 5,432,428 5,442,428
Ending fund balance $ 5,431,960 $ 5,442,428 $ 5,449,428
66
Fund:122 Winter Weather Reserve Fund Spokane Valley
2013 Budget
122-Winter Weather Reserve Fund
The Winter Weather Reserve Fund was established to provide emergency services during an unusually harsh winter.
Budget Summary
2013
2011 ) 2012 Proposed
Actual Actual Budget; Budget
Revenues
Investment Interest 837 700 700
Transfer-in 0 0 0
Total revenues 837 700 700
Expenditures
Reserve for Winter Weather 0 0 0
Total expenditures 0 0 0
Revenues over(under)expenditures 837 700 700
Beginning fund balance 501,168 502,005 502,705
Ending fund balance $ 502,005 $ 502,705 $ 503,405
Fund;423 Civic Facility Replacement Fund Spokane Valley
2013 Budget
123-Civic Facility Replacement Fund
This fund was initially created to set aside money for the eventual replacement of CenterPlace and the police precinct
building located on on east Sprague Avenue and the source of funds has in prior years been an annual transfer from
the General Fund. Beginning in 2013 however,the General Fund will no longer set money aside in this fund for future
building replacement and will instead commit the entire fund balance of Fund#123 to a pavement preservation
program that will be operated through Fund#311-Pavement Preservation. This is in recognition of the fact that
addressing deteriorating streets in a timely manner is a much higher priority in the present than setting money aside
for buildings that will need replaced in the distant future. Related to this,the conclusion is that to both set money aside
for the replacement of CenterPlace now while at the same time repaying the 2003 LTGO bonds(see Fund#204
discussion)that were issued to finance the construction of CenterPlace is essentially asking the same generation
of taxpayers/citizens to pay for the same structure twice-the initial construction and the replacement.
Based upon the projected fund balance at the end of 2012 of$2,403,848,we estimate we can sustain the$616,284
transfer to Fund#311 for pavement preservation for 4 years.
Budget Summary
2013
2011 2012 ? Proposed
Actual 1 Budget Budget
Revenues
Investment Interest 1,989 2,000 1,600
Transfers-in-#001 394,600 397,000 0
Total revenues 396,589 399,000 1,600
Expenditures
Transfers-out-#311 0 0 616,284
Total expenditures 0 0 616,284
Revenues over(under)expenditures 396,589 399,000 (614,684)
Beginning fund balance 1,608,259 2,004,848 2,403,848
Ending fund balance $ 2,004,848 $ 2,403,848 $ 1,789,164
67
Fund:204 Limited Tax General Obligation-Debt Service Fund Spokane Valley
2013 Budget
204-Limited Tax General Obligation(LTGO1-Debt Service Fund
This fund is used to account for the accumulation of resources for,and the payment of the 2003 nonvoted
(LTGO)bonds issued by the City to construct the CenterPlace facility. These are limited tax general
obligation bonds and as such,the full faith,credit and resources of the City have been irrevocably
pledged for the timely payment of principal and interest,within constitutional and statutory limitations
pertaining to non-voted general obligations.
The 2003 LTGO Bonds are 30-year bonds and are due to be paid-off in annual installments running
through 2033. Annual debt service payments are financed through two sources:
1) Money received from the Spokane County Public Facilities District
2) A portion of the first and second 1/4%real estate excise tax(REET)that is transferred into this fund
from City of Spokane Valley fund number 301 and 302.
Budget Summary
2013
2011 2012 Proposed
Actual Budget Budget
Revenues
Spokane Public Facilities District 427,120 432,320 437,120
Transfer-in-#301 92,252 92,652 92,951
Transfer-in-#302 92,251 92,651 92,952
Total revenues 611,623 617,623 623,023
Expenditures
Debt Service Payment-CenterPlace 427,470 432,320 437,120
Debt Service Payment-Roads 184,153 185,303 185,903
Total expenditures 611,623 617,623 623,023
Revenues over(under)expenditures 0 0 0
Beginning fund balance 0 0 0
Ending fund balance 0 0 0
68
Fund: 301 Capital Projects&Special Capital Projects Funds Spokane.Valley
2013 Budget;
301 Capital Projects Fund
This fund is used to account for the collection and expenditures of the first one-quarter of one-percent
real estate excise tax(REET 1)that is authorized through ROW 82.46. This quarter percent must be
expended for purposes identified in a capital improvements plan. Revenues recorded in this fund are
typically used as a matching fund for street related construction projects accounted for in Fund#303-
Street Capital Projects Fund, and to pay for a portion of the annual bond payment on the City's
2003 LTGO bonds that are accounted for in Fund#204-LTGO Debt Service Fund. Beginning in 2013
revenues from this fund will be transferred to Fund#311 -Pavement Preservation Fund to provide
partial financing towards the City's pavement preservation effort.
Budget Summary
2013
2011 2012 Proposed
Actual. Budget Budget,
Revenues
REET 1 -Taxes 481,623 475,000 500,000
Investment Interest 1,518 400 500
Total revenues 483,141 475,400 500,500
Expenditures
Intergovernmental Services 0 0 0
Transfer-out-#204 0 92,652 92,951
Transfer-out-#303 0 363,627 742,404
Transfer-out-#311 (pavement preservation) 0 0 150,000
Interfund Transfers 503,944 0 0
Total expenditures 503,944 456,279 985,355
Revenues over(under)expenditures (20,803) 19,121 (484,855)
Beginning fund balance 792,875 772,072 791,193
Ending fund balance $ 772,072 $ 791,193 $ 306,338
69
Fund:302 Special Capital Projects Fund Spokane Valley
2013 Budget
302-Special Capital Projects Funds
This fund is used to account for the collection and expenditures of the second one-quarter of one-percent
real estate excise tax(REET 2)that is authorized through RCW 82.46. This quarter percent may be
only be levied by cities that are planning under the Growth Management Act and may only be used to
finance capital projects. Revenues recorded in this fund are typically used as a matching fund for
street related construction projects accounted for in Fund#303-Street Capital Projects Fund, and to
pay for a portion of the annual bond payment on the City's 2003 LTGO bonds that are accounted for in
Fund#204-LTGO Debt Service Fund. Beginning in 2013 revenues from this fund will be transferred to
Fund#311 -Pavement Preservation Fund to provide partial financing towards the City's pavement
preservation effort.
Budget Summary
2013
2012 Proposed
Actual Budget =Budget
Revenues
REET 2-Taxes 479,129 475,000 500,000
Investment Interest 1,732 2,000 1,000
Total revenues 480,861 477,000 501,000
Expenditures
Transfer-out-#204 92,251 92,651 92,952
Transfer-out-#303 1,045,677 1,448,059 617,479
Transfer-out-#307 45,714 0 0
Transfer-out-#311 (pavement preservation) 0 0 150,000
1,183,642 1,540,710 860,431
Revenues over(under)expenditures (702,781) (1,063,710) (359,431)
Beginning fund balance 2,333,084 1,630,303 566,593
Ending fund balance $ 1,630,303 $ 566,593 $ 207,162
70
Fund:303 Street Capital Projects Fund Spokane Valley
2013 Budget
303-Street Capital Projects Funds
The Street Capital Projects Fund accounts for monies used to finance street construction and reconstruction
projects adopted in the City's 6-year Transportation Improvement Plan(TIP). Revenues to finance the projects
represent a combination of State and Federal Grants which typically cover upwards of 80%of projects costs
with the City match portion coming from transfers from Capital Projects Fund#301,Special Capital Projects
Fund#302 and sometimes Stormwater Management Fund#402.
Budget Summary
2013:
2011 2012 Proposed
Actual Budget ` Budget
Revenues
Grant Proceeds 3,297,974 7,828,118 6,597,842
Developer Contribution 91,268 275,000 0
Miscellaneous 1,590 0 0
Interfund Transfer-in-#001 551,730 89,000 0
Interfund Transfer-in-#301 259,060 363,627 742,404
Interfund Transfer-in-#302 1,036,178 1,448,059 617,479
Interfund Transfer-in-#311 0 811,000 0
Interfund Transfer-in-#401 56,862 0 0
Interfund Transfer-in 50,151 0 0
Total revenues 5,344,813 10,814,804 7,957,725
Expenditures
Pines/Mansfield,Wilbur Rd.to Pines 22,743 463,312 300,000
Argonne Rd Corridor Upgrade SRTC 06-31 134,006 802,792 957,892
Pines(SR27)ITS Imporvement SRTC 06-26 3,090 1,766,201 637,288
Broadway Avenue Safety Project Pines-Park 804,030 0 0
Sprague/Sullivan PCC Intersection 1,510 0 0
Park Road-#2(PE Only)-Broadway to Indiana 122,989 0 0
Indiana Ave.Extension-3600 1,358,038 0 0
Indiana/Sullivan Intersection PCC 1,252,581 0 0
Sprague Ave Resurfacing-Evergreen to Sullivan 44,360 1,582,000 188,745
Mission Ave-Flora to Barker 7,060 300,000 0
Park Rd RR Crosing Safety Improvements 25,839 0 0
Sullivan&Euclid PCC 25,923 26,289 139,332
Broadway @ Argonne/Mullan 42,888 138,150 219,599
Spokane Valley-Millwood Trail 3,770 447,000 200,000
24th Ave Sidewalk-Adams to Sullivan 1,696 278,520 15,000
Greenacres Trail-Design 44,787 60,000 0
In-House Design-Sidewalk Infill 7,851 398,250 337,507
Sidewalk&Tansit Stop Accessibility 9,499 182,290 33,198
Sullivan Rd W Bridge Replacement 54,387 600,000 800,000
Mansfield Ave.Connection 477 738,000 1,012,924
Sullivan Rd W Bridge Temp Repairs 1,950 200,000 0
University Rd/1-90 Overpass Study 0 284,000 125,000
Evergreen-16th to 32nd reconstruction 0 959,000 0
Pines Rd(SR27)&Grace Ave.Intersect study 0 0 98,100
Citywide safety improvements 0 0 450,995
Wellesley Ave&Adams rd sidewalk 0 0 554,500
Argonne/Mullan corridor safety-Indiana to Broadway 0 0 104,460
Argonne Rd-Empire to Knox 0 0 172,785
Sprague ave ADA sdwlk improvement(Havana-Fancher) 0 0 110,400
STEP Projects(106,107,109,128,129,130,131) 1,375,148 0 0
Contingency 0 1,500,000 1,500,000
Misc.Road Projects 191 0 0
Total expenditures 5,344,813 10,725,804 7,957,725
Revenues over(under)expenditures (0) 89,000 0
Beginning fund balance 73,456 73,456 162,456_
Ending fund balance $ 73,456 $ 162,456 $ 162,456
71
Fund:304 Mirabeau Point Capital Project Fund. Spokane Valley,
2013 Budget,
304-Mirabeau Point Capital Project Fund
Mirabeau Point is a multi-use regional project located at 2426 Discovery Place which is operated
by the City. The bond sale proceeds were spent in 2003, 2004, and 2005. CenterPlace
provides space for a Conference Center Wing, Senior Center Wing and a Great Room Wing.
The portiont of CenterPlace used for the Conference Center Wing and Great Room Wing
is developed as a"regional facility"as defined in RCW 36.100 and 35.57.020.
Budget Summary
2013
2011 2012, Proposed,
Actual t Budget Budget
Revenues
Other Miscellaneous Revenue
Investment Interest 0 14 0
Total revenues 0 14 0
Expenditures
Capital Outlays 0 0 0
Transfers out-#309 0 44,361 0
Total expenditures 0 44,361 0
Revenues over(under)expenditures 0 (44,347) 0
Beginning fund balance 44,347 44,347 0
Ending fund balance $ 44,347 0 0
72
Fund:307 Capital Grants Fund Spokane Valley
' 2013 Budget
307-Capital Grants Fund
The Capital Grants Fund accounts for capital improvement projects funded partially by grant
proceeds from other governmental agencies,such as Transportation Improvement Board,
Spokane Transit Authority,Surface Transportation Program,and Community Development
Block Grant. Revenues to this fund are from grant proceeds and transfers from other special
revenue funds.
Budget Summary
'2013'
2011. 2012 Proposed
Actual Budget Budget
Revenues
Grant Proceeds 20,103 0 0
Miscellaneous 18 0 0
Interfund Transfer-in-#302 45,714 0 0
Interfund Transfer-in-#102 49,518 0 0
Total revenues 115,353 0 0
Expenditures
Broadway-Moore to Flora 115,335 0 0
Total expenditures 115,335 0 0
Revenues over(under)expenditures 18 0 0
Beginning fund balance 129 147 147
Ending fund balance $ 147 $ 147 $ 147
Fund:308 ' Barker Bridge Fund: _ Spokane Valley
2013 Budget
308-Barker Bridge Fund
Budget Summary
i 2013
2011 2012 = Proposed
Actual Budget Budget
Revenues
Miscellaneous 765 0 0
Interfund Transfer-in-#301 133,588 0 0
Total revenues 134,353 0 0
Expenditures
Bridge Reconstruction 134,353 0 0
Total expenditures 134,353 0 0
Revenues over(under)expenditures
Beginning fund balance 0 0 0
Ending fund balance 0 0 0
0 0 0
73
Fund:309. Parks Capital Projects Fund Spokane Palley
2013 Budget
309-Parks Capital Proiects Fund
The Parks Capital Projects Fund is specifically designated for Parks and Recreation Capital improvements.
Budget Summary
2013;;
2011 2012 t Proposed;
Actual Budget I Budget'
Revenues
Grant Proceeds 496,250 0 0
Transfer-in-#001 100,000 129,202 50,000
Transfer-in-#304 0 44,361 0
Investment Interest 1,735 0 0
Total revenues 597,985 173,563 50,000
Expenditures
Terrace View Park Play Equipment 0 120,000 0
Contingency 0 50,000 0
CenterPlace S. Landscape development project 0 73,563 0
Capital 0 0 50,000
Greenacres Park 1,436,199 0 0
Total expenditures 1,436,199 243,563 50,000
Revenues over(under)expenditures (838,214) (70,000) 0
Beginning fund balance 1,249,365 411,151 341,151
Ending fund balance $ 411,151 $ 341,151 $ 341,151
74
Fund;310 Civic Facility Capital Projects Fund Spokane Valley
2013 Budget
310-Civic Facilities Capital Projects Fund
The Civic Building Capital Projects Fund was initially set-up to accumulate resources to ultimately acquire or
construct a City Hall building. The initial sources of revenue to set-up the fund reserves were transfers from the
General Fund during 2005 through 2007,and as recently as December 31,2009 this fund had a fund balance of
$5,828,600. During 2010 and 2011 the City determined that street repairs and reconstruction represented a more
immediate City need and opted to expend nearly$2,000,000 of the fund balance for these projects. The projects
themselves were part of a septic tank elimination program (STEP)initiated by Spokane County that resulted in
the installation of sewer lines down many City streets. At that time, rather than have lengthy patches in streets,the
City opted to completely reconstruct them.
In 2012 the City opted to use this fund to finance a variety of items including a$120,000 west gateway project
at Thierman; and two street reconstruction projects including one located at 48th and sundown,the cost of which
was partially offset by a contribution from Spokane County. Additionally,the City will expend up to$30,000 in
professional services costs that have lead to the City opting to purchase for$2,500,000 an 8.4 acre parcel of land
on Sprague Avenue that is adjacent to Balfour Park. Partially offsetting the cost of the land acquisition cost is a
$744,048 receipt from the Spokane County Library District who will acquire 2.5 of the 8.4 acres initially purchased
by the City where they plan to ultimately construct a library building of no less than 30,000 square feet. In order
for the library to actually construct a new building on this site,they must first have a successful voted bond issue
to provide the necessary financing. In the event the Library District is unable to pass a bond within five-years,
they will transfer the property back to the City at the same price it paid for the property,or the$744,048.
Budget Summary
2013
2011 2012 Proposed
Actual .. : Budget Budget;
Revenues
Investment Interest 8,609 6,000 0
Spokane Cnty reimb on STEP-48th&Sundown 0 78,500 0
Spokane County Library District 0 744,048
Total revenues 8,609 828,548 0
Expenditures
West Gateway at Thierman 500,000 120,000 0
STEP-Greenhaven 0 118,000 0
STEP-48th&Sundown 0 173,500 0
Prof Svc related to potential Sprague property acquisition 0 30,000 0
Acquisition of Sprague property 0 2,500,000 0
Interfund Transfers-out-#001 551,730 0 0
Total expenditures 1,051,730 2,941,500 0
Revenues over(under)expenditures (1,043,121) (2,112,952) 0
Beginning fund balance 4,899,744 3,856,623 1,743,671
Ending fund balance $ 3,856,623 $ 1,743,671 $ 1,743,671
75
Fund:311 " Pavement Preservation Fund ~ Spokane Valley
2013`Budget'
311-Pavement Preservation
This fund was created during the 2011 Budget development process for the purpose of setting money aside for
yet to be determined street capital improvement projects. During the 2011 Budget the City Council opted to
make an initial transfer of$500,000 from the General Fund to this Fund#311,and additionally transfer from the
General Fund an amount equal to 40%of the General Fund's audited fund balance that exceeded$26,000,000
as of December 31,2010. The 2010 ending fund balance was$27,461,703 which resulted in an additional 2011
transfer of$548,681 (computed as($27,461,703-$26,000,000)x 40%).
In the 2012 Budget the City council opted to transfer 100%of the General Fund unreserved fund balance in excess
of$26,000,000 to Fund#311 which computed out to$2,045,203(=$28,045,203-$26,000,000). This figure,
coupled with the transfers from 2011 resulted in a 2012 appropriation of$3,129,883 to be directed towards a variety
of pavement preservation and street construction projects.
In the 2013 Budget the City has committed to financing pavement preservation at a level equivalent to 6%of
2013 General Fund recurring expenditures which computes out to$2,054,141 (_$34,235,677 x 6%). This will
be funded with an appropriation of$855,857 in the General Fund and an additional appropriation of$1,198,284
Fund#311. Sources of financing for the fund#311 appropriation include transfers-in from Fund#101 of$282,000;
#123 of$616,284;#301 of$150,000 and#302 of$150,000.
Financing pavement preservation at an amount equivalent to 6%of General Fund expenditures through the
aforementioned plan is sustainable for approximately 4-years,which will coincide with the ultimate exhaustion of
the Fund#123 fund balance. Beyond that point,we anticipate the finanacial commitment to pavement
preservation is sustainable at an annual level of no less than$1,437,857 including$855,587 from the General
Fund#001;$282,000 from the Street Fund#101;$150,000 from the Capital Projects Fund#301;and$150,000
from the Special Capital Projects Fund#302.
Because this is a Capital Project Fund whose sole purpose is to provide for Pavement Preservation projects,any
money not expended in a given year will remain in the fund and will be available for reappropriation in subsequent
years.
Please see the following page for a list of proposed/potential projects in 2013
Budget Summary
" 2013`
2011 T 2012 Proposed
Actual Budget Budget
Revenues
Transfers in-#001 500,000 0 0
Transfers in-#001 (40%>$26mm) 584,681 0 0
Transfers in-#001 (100%>$26mm) 0 2,045,203 0
Transfers in-#101 0 0 282,000
Transfers in-#123 0 0 616,284
Transfers in-#301 0 0 150,000
Transfers in-#302 0 0 150,000
Investment Interest 0 2,200 0
Total revenues 1,084,681 2,047,403 1,198,284
Expenditures
Pavement preservation 0 0 1,198,284
Transfers out-#303-Sullivan Brdg Rpr 0 200,000 0
Transfers out-#303-Evergreen 16-32 0 111,000 0
2012 Pavement Preservation-Phase 1 &2 0 2,818,883 0
Total expenditures 0 3,129,883 1,198,284
Revenues over(under)expenditures 1,084,681 (1,082,480) 0
Beginning fund balance 0 1,084,681 2,201
Ending fund balance $ 1,084,681 $ 2,201 $ 2,201
76
Fund:311 Pavement Preservation Fund Spokane Valley
2013 Budget
311 -Pavement Preservation(continued)
Based upon recommendations in the Pavement Management Plan Update 2011 along with
field verification by Public Works staff we are recommending the following preliminary project
list of pavement preservation projects for 2013:
STREET FROM TO
Sullivan Road Indiana Avenue Euclid Avenue
Carnahan Road 8th Avenue End
Sprague Avenue* Herald Road University Avenue
Sprague Avenue Farr Road Herald Road
8th Avenue McKinnon Road Fancher Road
Argonne Road Sprague Avenue Broadway Avenue
Sprague Avenue(EB Only)* Havana Street Fancher Road
Sprague Avenue Fancher Road Dollar Road
Sullivan Road Euclid Avenue Trent Avenue
*These are projects recommended by SRTC staff for grant funding.
If construction bids are lower than our estimates or if grant money is received,then the following list
of projects would be recommended for additional pavement preservation projects in 2013:
STREET' FROM_ TO_ ,,u
Appleway Blvd Thierman Park road
32nd Avenue University Avenue Bowdish Road
Blake Road Saltese Road 24th Avenue
Saltese Road 15th Avenue McDonald Road
24th Avenue Pines Road McDonald Road
Park Road Valleyway Avenue Broadway Avenue
Adams Road** Sprague Avenue 2nd Avenue
Adams Road** 2nd Avenue 4th Avenue
**These are projects eligible for CDBG funding
Please note:Further investigation,testing and evaluation will be necessary to finalize
these lists.
77
Fund:312" Capital Reserve Fund Spokane Valley
2013 Budget
312-Capital Reserve Fund
This is a new fund created in 2013 and it will be used to account for the accumulation of resources for a number of future
capital projects. Source of financing in 2013 is a transfer of a portion of the General Fund fund balance in the amount
of$7,826,207. Projects for which resources of this fund are intended include:
• The replacement of the western most portion of the Sullivan Street Bridge that accomodates southbound traffic.
Total project cost is estimated to be$19.75 million and the City has thus far received$10.0 million in grant
commitments to complete the project.
• The acquisition or construction of a City Hall building.
• Development of a joint library and City park site.
Budget Summary
2013
2011 2012 Proposed
Actual Budget Budget
Revenues
Transfers-in#001 0 0 7,826,207
Investment Interest 0 0 0
Total revenues 0 0 7,826,207
Expenditures
Capital Outlays 0 0 0
Total expenditures 0 0 0
Revenues over(under)expenditures 0 0 7,826,207
Beginning fund balance 0 0 0
Ending fund balance 0 0 $ 7,826,207
78
Fund:402 Storm Management Fund Spokane Valley
2013 Budget
402-Stormwater Management Fund
The Stormwater Management fund accounts for receipt and expenditure of the Stormwater fee. This fee is levied on
an annual basis based upon a number of equivalent residential units attached to the parcel.
The stormwater funds are used for stormwater management,maintenance and construction of the City's stormwater
system.
Accomplishments for 2012
• Won grant to install swales on Sprague Ave,expedited design/construction for 2012
• Won grant and started design work with WSDOT to build a Valley regional decant facility
• Designed/Constructed stormwater improvements(Pines/Alki,Dishman-Mica/Appleway)
• Completed/implemented tasks associated with the State mandated Phase II Stormwater Permit
• Continued assessment work on State mandated Underground Injection Control Program
• Completed stormwater assessment rolls,updated the commercial impervious surfaces map
• Bid contracts for Landscaping,and Structure Cleaning Services;renewed sweeping contract
• Secured grant dollars to support sweeping operations
Goals for 2013
• Develop and implement ongoing structure inspection program and populate GIS database
• Complete Underground Injection Control(UIC)Assessment and Retrofit Plan
• Eliminate stormwater discharges to the Spokane River from Sullivan bridges
• Continue development and refining a Stormwater Capital Improvement Program
• Continue work with WSDOT to build a decant facility to process/dispose liquid and solid stormdrain debris
Personnel-EFT Equivalents
2013';
2011 2012 - Proposed
Actual Budget Budget
Engineer 1.0 1.0 1.0
Engineering Technician II 1.0 1.0 1.0
Assistant Engineer 1.0 1.0 1.0
Maintenance/Construction Inspector 1.0 1.5 1.5
Total FTEs 4.0 4.5 4.5
Interns 2.0 2.0 2.0
Budget Summary
Revenues
Stormwater Management fees 1,785,381 1,750,000 1,800,000
Investment Interest 2,833 5,000 1,800
Miscellaneous 47,571 0 0
Nonrecurring Grant Proceeds 373,861 153,667 200,000
Total revenues 2,209,646 1,908,667 2,001,800
Expenditures
Salaries,Wages,&Benefits 417,874 438,614 475,604
Supplies 13,427 32,540 16,300
Services&Charges 1,017,181 1,244,287 1,132,687
Intergovernmental Services 23,076 23,000 23,000
Transfers out-#001 0 15,000 13,400
Capital-various projects 70,248 0 0
Street/Storm maintenance facility 91,211 400,000 150,000
Sullivan Bridge Drain Retrofit 0 0 267,000
Total Expenditures 1,633,017 2,153,441 2,077,991
Revenues over(under)expenditures 576,629 (244,774) (76,191)
Beginning working capital 2,382,660 2,137,886
Ending working capital $ 2,137,886 $ 2,061,695
79
Fund:403 Aquifer Protection Area Spokane Valley
2013 Budget
403-Aquifer Protection Area
The Aquifer Protection Area Fund was created in 2011 to account for aquifer protection area fees collected
by Spokane County and remitted to the City. Historically, Spokane County has collected the fee from
local residents and expended the proceeds on projects in Spokane Valley. By mutual agreement,
beginning in 2011 all monies collected by the County are now remitted to the City for use in City directed
projects that will protect the aquifer.
We estimate the fees will generate annual revenue of approximately$500,000.
Budget Summary
2013
I 2011 2012 Proposed
Actual Budget Budget
Revenues
Spokane County 417,326 500,000 500,000
Grant-Sprague Swales 0 666,622 0
Investment Interest 0 2,500 1,000
Total Revenues 417,326 1,169,122 501,000
Expenditures
Sprague Swales 0 1,171,411 0
Capital Outlay 0 0 500,000
Total Expenditures 0 1,171,411 500,000
Revenues over(under)expenditures 417,326 (2,289) 1,000
Beginning working capital 417,326 415,037
Ending working capital $ 415,037 $ 416,037
80
Fund,501 Equipment Rental&Replacement Fund "- Spokane Valley
2013 Budget
501 -Equipment Rental &Replacement Fund
The Equipment Rental&Replacement Fund(ER&R)accounts for the cost of maintaining and replacing
City vehicles and equipment for all City departments. The ER&R fund is an Internal Service
fund.The fund accumulates the resources for vehicle and equipment replacements in the fund.
The funds or departments using the vehicle or equipment pay the scheduled replacement fee.
Replacement funds are being collected on the telephone system,computer network system,desktop
computers,and vehicles. Maintenance and service charges for copiers,telephones, and the internet
are also charged to funds through this department. The fund also finances and administers a fleet
of pool cars for use by City departments.
The 2013 Budget includes an appropriation of$50,000 to replace two 2003 S10 Chevy pickups with
perhaps two smaller SUVs. An SUV type vehicle is preferred because gear can be more safely
stored in the back and not subjected to weather conditions. The reason for the replacement is the
two pickups are becoming less reliable and costly to maintain including collecitvely nearly$5,000
in repairs in 2012 alone.
Budget Summary
2013
2011 2012 c Proposed
Actual budget Budget;
Revenues
Interfund Transfer-in-#001 15,400 0 15,400
Interfund Transfer-in-#101 0 0 10,777
Interfund Transfer-in-#101 (plow replace.) 9,100 100,000 150,000
Interfund Transfer-in-#402 0 0 1,567
Investment Interest 1,456 0 1,000
Total Revenues 25,956 100,000 178,744
Expenditures
Computer replacement lease 0 0 0
Software/Hardware replacement 0 0 0
Snow plow replacement 0 0 0
Vehicle Replacement 0 0 50,000
Total Expenditures 0 0 50,000
Revenues over(under)expenditures 25,956 100,000 128,744
Beginning working capital 932,335 1,032,335
Ending working capital $ 1,032,335 $ 1,161,079
81
Fund:502 Risk Management Fund Spokane Valley
2013 Budget
502-Risk Management Fund
The City of Spokane Valley Risk Management Fund is established to account for insurance costs,
claims settlement and administration of a Risk Management Safety Program.
This fund also accounts for the funding of unemployment claims through the State of
Washington.
Budget Summary
2013';
2011 2012 Proposed
Actual ? Budget 1, Budget
Revenues
Interfund Transfer-#001 319,000 319,000 319,000
Investment Interest 25 0 0
Total Revenues 319,025 319,000 319,000
Expenditures
Auto &Property insurance 308,855 319,000 319,000
Total Expenditures 308,855 319,000 319,000
Revenues over(under) expenditures 10,170 0 0
Beginning working capital 20,420 30,590 30,590
Ending working capital $ 30,590 $ 30,590 $ 30,590
82
City of Spokane Valley
Capital Expenditures for 2013
FTA
301 Real 302 Highway through
2013 Estate Real Estate Surface Congestion Safety Spokane Safe Routes Various
Proposed Excise Tax Excise Tax Transportalio Managemen Improvemen Transit to School WA Dept of Cram
Oeparen Capital Outlay Description Budget 1
bn 2 nProgram tAlr Quality tProgram Authority TIB:SP BR (State) Ecology COBG Sources
City Funds Grants
101 Street Fund
0133 Sprague Ave fTS
Truck Waeh FacSty -
101 Street Fund Subtotal 5 - - - - - - - - '
303 Street Capital Fund
GIP*Road Desion 8 Construction Protects
0005 Pines/Mansfield Wilbur Rd to Pima 5 300,000 300,000
0060 Argonne Road-190 to Trent S 957,692 125269 870623
0061 Pines(5827)ITS Improvements 5 637,288 86,034 551,254
0110 Spag eAre_Realalecing_Everyreen to SWlen 5 18$745 37,749 _ 150,996 _
0141 Sri4van Rd/Euclid PCC(PERRW) 5 139,332 18010 120522
0142 Broadway®Argonne B Mu5on PCC Int,(PEsRW) 5 219,599 29,646 169,853_.
0145 Spokane Valley•M2kseod Trail S 200,000 200.000
0146 24ihAoe Sidewalk Adams to SU0ven 5 15,000 7,788 7,212
0148 Greens«es Trail-Design 5
0149 Sidewalk Intel 3 337,507 69,331 268,176
0154 Sldewatt&Trans5 Stop AtcassiblOy S 33,198 98 33,100
0155 &divan Rd W Bridge Replacement 5 800000 160,000.__ ...._- _ 640000
0156 Mansfield Ave Connection 5 1,012,924 136,745 676,179
0158 UnNersity Rd1-90 0verpals Study S 125,000 16,875 108,125
0156 Pens Rd(5R27)B Grace Ave.Intersection Safety S 98,100 86,100
0167 C4ydde Safety Improvements S 450,995 53,495 397,500
0168 Wellesley Ave Side ilk 8 Adams Rd Sidewalk S 554,500 4,000 550500
0169 Argeme04ulon Cepidor Safety-Indiana to Broadway 5 154.455 104460
0170 Argonne Road-Empire to Knox 5 172,785 172,785 -- -- ---0171 Sprague Ave ADA Sidewalk lnau0vments(Havana to Fanek 5 110,400 10,043 100,357
Contkgencyl S 1,500,000 125,000 176000 2200,000
303 Street Capital Fund Subtotal 5 7,657,725 742,404 617,479 510,475 2,632,357 772,845 33,100 156208 640,000 550,500 - 100.357 1,200,000
309 Parks Capital Projects a
Capital S 50,000
309 Parks Capital Projects Subtotal 5 50,000 - - - - - - - -
Pavement Preservation
001 General Fund 855,657
311 Pavement Preservation Fund 1,198,284 -
3t1 Pavement Preservation Subtotal S 2,054,141 - - - - - • - - • - -
402 Stormwater Management Fund
0150 Sutton Rd,Bridge Drain Retrofit 267,000 200,000
Capital-Various 150000
4025tormwalet Management Fund Subtotal 3 417,000 - - - - - - - - - 200,000 - -
403 Aquifer Protection Area Fund
Capital-Various 90,000
14th Ave Custer to Carnahan 200,000
Betknan-0okey Storm Drain 210,000
403 Aquifer Protection Area Fund Subtotal 5 500000 - - - - - - - - - - •
501 Vehicle Replacement
-
Snout/ow
Replace Conan Dev.Pickup 25,000
Repute Comm Dev.Pickup 25,000 -
501Vehele Replacement Subtotal 5 50,000 - - - - - - - - -
Total Capital Expenditures 5 11,028088 5 742,404 S 617,479 $ 510,475 52,632,357 3 772845 S 32100 5 150209 S 640,000 5 550,500 5 200.000 5 100,357 0 1.200,000
1 Contingency amount is to cover Wcrseen overruns,costs related to projects that were expected to complete in 2012 and the costs of projects that have not yet had funding sources Identified
2 Amounts 509 assigned to a dry l2rd ore grant source WI be paid by the fund the project is listed under.
83
CITY OF SPOKANE VALLEY,WA
Full Time Equivalent Employees
Difference from
Adopted Budgets Proposed 2012 to 2013
2009 I 2010 I 2011 I 2012 2013 +(-)
#001 -General Fund
City Manager/City Clerk 5 5 5 5 5
Legal 3 3 3 3 3
Deputy City Manager 8 8 7 7 6 (1.000)
Finance 10 12 11 11 10.75 (0.250)
Human Resources 2 2 2 2 2
Public Works 7.5 7.5 7.5 7 7
CD-Administration 3 3 3 3 2 (1.000)
CD-Engineering 8 8 6 6 8 2.000 - (0.750)
CD-Planning 9 9 8.5 8.5 8 (0.500)
CD-Building 14.75 14.75 12.75 12.75 11.5 (1.250)_
Parks&Rec-Admin 2 2 2 2 2
Parks&Rec-Recreation 1 1 1 1 1
Parks&Rec-Senior Cntr 1 1 1 1 1
Parks&Rec-CenterPlace 7 7 5 5 5
Total General Fund 81.25 83.25 74.75 74.25 72.250 (2.000)
#101 -Street Fund 5 5 4.5 5 5
#303-Street Capital Project Fund 3.5 3.5 3.5 3.5 3.5
#402-Storm Water Fund 4 4 4.5 4.5 4.5
Total FTEs 93.75 95.75 87.25 87.25 85.250
84
f
2012 Work Force Comparison:
The 29 Washington Communities with a Population of
30,000 to 100,000
CITY POPULATION. . FULL-TIME PART-TIME
Bellingham 81,360 753 36
Yakima 91,930 680 18
Renton 93,910 659 15
Redmond 55,360 591 33
Olympia 47,500 531 11
Kirkland 81,480 494 52
Richland 49,890 458 31
Auburn 71,240 414 4
Kennewick 75,160 326 8
Lynnwood 35,900 309 17
Bremerton 39,650 306 20
Federal Way 89,460 282 15
Longview 36,910 281 9
Bothell 34,000 277 16
Pasco 62,670 277 8
Puyallup 37,620 273 10
Lacey 43,600 250 5
Walla Walla 31,740 240 14
Marysville 61,360 234 8
Lakewood 58,260 231 8
Issaquah 31,150 221 24
Edmonds 39,800 201 6
Mount Vernon 32,250 190 24
Wenatchee 32,400 175 4
Shoreline 53,270 124 14
Spokane Valley 90,550 85 4
Sammamish 47,420 67 4
Burien 47,730 57 10
University Place 31,270 47 5
AVERAGE 54,650 311 15
Source: Association of Washington Cities Survey: 2012 Full Time
July,2012
85
Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
2012 Salary Schedule
Effective 1/1/2012
Position Title Grade 2012 Range
City Manager Unclassified
Deputy City Manager 21-22 8,888.29 - 12,661.08 *
City Attorney 21 8,888.39 - 11,395.08 *
Community Development Director 21 8,888.39 - 11,395.08 *
Finance Director 21 8,888.39 - 11,395.08 *
Public Works Director 21 8,888.39 - 11,395.08 *
Parks and Recreation Director 19 7,199.37 - 9,230.79 *
Human Resources Manager 18 6,480.26 - 8,307.29 *
Planning Manager 18 6,480.26 - 8,307.29 *
Building Official 18 6,480.26 - 8,307.29 *
Senior Engineer-Capital Projects,Development 18 6,480.26 - 8,307.29 *
Deputy City Attorney 18 6,480.26 - 8,307.29 *
Senior Engineer-Traffic,CIP Planning/Grants 17 5,831.91 - 7,476.25 *
Accounting Manager 17 5,831.91 - 7,476.25
City Clerk 16 5,248.20 - 6,728.20 *
Engineer 16 5,248.20 - 6,728.20
Senior Plans Examiner 16 5,248.20 - 6,728.20 *
Public Works Superintendent 16 5,248.20 - 6,728.20 *
Senior Administrative Analyst 16 5,248.20 - 6,728.20
Senior Planner 16 5,248.20 - 6,728.20
Associate Planner 15 4,724.02 - 6,055.80
CenterPlace Coordinator 15 4,724.02 - 6,055.80
Assistant Engineer 15 4,724.02 - 6,055.80
IT Specialist 15 4,724.02 - 6,055.80
Engineering Technician II 15 4,724.02 - 6,055.80
GIS/Database Administrator 15 4,724.02 - 6,055.80
Human Resource Analyst 14 4,251.88 - 5,450.64 *
Accountant/Budget Analyst 14 4,251.88 - 5,450.64 *
Administrative Analyst 14 4,251.88 - 5,450.64
Assistant Planner 14 4,251.88 - 5,450.64
Building Inspector II 14 4,251.88 - 5,450.64
Plans Examiner 14 4,251.88 - 5,450.64
Public Information Officer 14 4,251.88 - 5,450.64
Engineering Technician I 14 4,251.88 - 5,450.64
Senior Permit Specialist 14 4,251.88 - 5,450.64
Maintenance/Construction Inspector 13-14 3,826.38 - 5,450.64
Recreation Coordinator 13-14 3,826.38 - 5,450.64
Customer Relations/Facilities Coordinator 13 3,826.38 - 4,905.37
Code Enforcement Officer 13 3,826.38 - 4,905.37
Building Inspector I 13 3,826.38 - 4,905.37
Planning Technician 13 3,826.38 - 4,905.37
Deputy City Clerk 12-13 3,445.00 - 4,905.37 *
Senior Center Specialist 12-13 3,445.00 - 4,905.37
Human Resources Technician 12-13 3,445.00 - 4,905.37 *
Administrative Assistant 11-12 3,099.55 - 4,414.73 *
Permit Specialist 11-12 3,099.55 - 4,414.73
Accounting Technician 11-12 3,099.55 - 4,414.73
Maintenance Worker 11-12 3,099.55 - 4,414.73
Office Assistant II 10-11 2,789.41 - 3,973.46
Custodian 10 2,789.41 - 3,973.46
Office Assistant I 9-10 2,510.78 - 3,575.28
*The pay grades for positions not represented by the Union are 2.5%lower than reflected above
because they were not increased by the 2.5%COLA on January 1,2011
Note:
The current labor contract expires December 31,2012,and consequently,rather than
estimate 2013 wage rates we have elected to include the wage classification scale
that was in effect for 2012.
86
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.
87
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
88
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.
89