Ordinance 04-044 Adopts 2005 Budget I
CITY OF SPOKANE VALLEY
SPOKANE COUNTY, WASHINGTON
ORDINANCE NO. 04-044
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, WASHINGTON, ADOPTING A
BUDGET FOR THE PERIOD OF JANUARY 1, 2005 THROUGH DECEMBER 31, 2005
APPROPRIATING FUNDS AND ESTABLISHING SALARY SCHEDULES FOR
ESTABLISHED POSITIONS.
WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of
Spokane Valley at least sixty(60)days before the beginning of the City fiscal year beginning January 1,
2005 and ending December 31, 2005;
WHEREAS, the City Manager in consultation with the Finance Director and Department Heads
has prepared and placed on file with the City Clerk a preliminary budget together with an estimate of the
amount of money necessary to meet the expenses of the City including payment of outstanding
obligations;
WHEREAS, notice was posted and published on October 1 and 8, 2004 that the City Council in
the City of Spokane Valley would meet and receive public comment in the City Council Chambers prior
to the adoption of the budget.
WHEREAS, following the filing of the preliminary budget with the City Clerk,notice of the
same and a hearing on the budget,the City Council desires to adopt the 2005 budget, including all
allowances and appropriations for each fund so that a balanced budget, where appropriations are limited
to the estimated revenues, is adopted for the City.
NOW, THEREFORE, the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Adoption of 2005 Bud et. The budget for the City of Spokane Valley for the
year of 2005 is hereby adopted as the balanced budget of the City with appropriations limited to the total
estimated revenues of the City. The final budget for 2005 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 are set forth as follows:
FUND ESTIMATED
APPROPRIATION
GENERAL FUND S28,508,165
STREET FUND 3,318,066
ARTERIAL STREET FUND 856,400
TRAILS &PATHS FUND -0-
HOTEL/MOTEL FUND 300,000
DEBT SERVICE LTOO 03 1 582,835
CAPITAL PROJECTS FUND i 332,545
SPECIAL CAPITAL PROJECTS FUND 205,145
STREET CAPITAL PROJECTS FUND 933,000
MIRABEAU POINT CAPITAL FUND 3,000,000
Ordinance 04-044 Annual Appropriation 2005 Page I of 2
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STREET BOND CAPITAL FUND 406,000
CD BLOCK GRANT FUND -0-
CAPITAL GRANTS FUND 3,827,000
BARKER BRIDGE FEDERAL FUND 234,000
STORMWATER MANAGEMENT 1,312,521
• ND
EQUIPMENT R&R.FUND 51,051
RISK MANAGEMENT FUND 134,450
The total balance of all finds appropriated for the year 2005 is $44,001,178.
Section 2. Positions and Salary Schedules. The various positions and salary ranges for City
Employees are attached to this Ordinance as Appendix"A."
Section 3. Transmittal of Budget. A complete copy of the budget as adopted., together with
a copy of this Ordinance shall be transmitted by the City Clerk to the Division of Municipal Corporations
in the Office of the State Auditor and the Association of Washington Cities.
Section 4. Severability. If any section, sentence, clause or phrase of this ordinance shall be
held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of any other section, sentence,clause or
phrase of this ordinance.
Section 5. Effective Date. This Ordinance shall be in full force and effect five(5) days after
the date of publication of this Ordinance or a summary thereof in the official newspaper of the City
PASSED by the City Council this 9th day of November, 2004.
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Michael DeVleming, Mayor
ATTEST.:
Glu'Stine Bainbridge, City Clerk
•
Appr lved As To Fa`rm•
Cary P. D skell,Depu(y i ' ttorney
Date of Publication: 1/.-/1 6 y
Effective Date: 1/—Z 9- a/
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Ordinance 04-044 Annual Appropriation 2005 Page 2 of 2
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Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
2005 Salary Schedule
Position Title Grade 2005 Range
City Manager Unclassified
Deputy City Manager 21 $ 7,020 - $ 9,000
Community Development Director 21 7,020 - 9,000
Finance Director 21 7,020 - 9,000
Public Works Director 21 7,020 - 9,000
Parks and Recreation Director 19 5,686 - 7,290
City Engineer 19 5,686 - 7,290
Planning Manager 18 5,118 - 6,561
Building Official 18 5,118 - 6,561
Senior Engineer- Capital Projects, Development 18 5,118 - 6,561
Senior Engineer-Traffic, CIP Planning/Grants 17 4,606 - 5,905
Deputy City Attorney 16 4,145 - 5,314
City Clerk 16 4,145 - 5,314
Senior Planner 16 4,145 - 5,314
Accounting Manager 16 4,145 - 5,314
IT Specialist 15 3,731 - 4,783
Associate Planner 15 3,731 - 4,783
Assistant Engineer 15 3,731 - 4,783
Public Works Superintendent 15 3,731 - 4,783
Accountant/Budget Analyst 14 3,358 - 4,305
Administrative Analyst 14 3,358 - 4,305
Assistant Planner 14 3,358 - 4,305
Building Inspector II 14 3,358 - 4,305
Plans Examiner 14 3,358 - 4,305
GIS Technician 14 3,358 - 4,305
Engineering Technician 14 3,358 - 4,305
Maintenance/Construction Inspector 13-14 3,022 - 4,305
Recreation Coordinator 13-14 3,022 - 4,305
Code Enforcement Officer 13 3,022 - 3,874
Building Inspector I 13 3,022 - 3,874
Planning Technician 13 3,022 - 3,874
Deputy City Clerk 12-13 2,720 - 3,874
Senior Center Specialist 12-13 2,720 - 3,874
Maintenance Worker II 12 2,720 - 3,487
Administrative Assistant 11-12 2,448 - 3,487
Permit Specialist 11-12 2,448 - 3,487
Accounting Technician 11-12 2,448 - 3,487
Maintenance Worker I 10-12 2,203 - 3,487
Office Assistant II 10-11 2,203 - 3,138
Office Assistant I 9-10 1,983 - 2,824
Recreation Assistant 5 1,301 - 1,668
Appendix A 2005 Salary Schedule
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**mirabeau Waterfall
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Adopted Budget
January . 1 — December 31 , 2005 •
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November 9, 2004 1 .
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CITY OF SPOKANE VALLEY—2005 BUDGET
Table of Contents
Budget Message
Councilmembers & Staff 1
Budget Introduction 2
City Manager Budget Message 5
Budget Guide
About the Budget& the Budget Process 12
Spokane Valley Budget Policies 15
Basis of Accounting and Budgeting 16
Explanation of Revenue Sources 18
Budget Summary
Revenue Assumptions 22
Expenditure Assumptions 23
Budget Summary 24
Revenues by Type 25
General Fund Revenue Sources Chart 26
City-Wide Revenue Sources Chart 27
Detail Revenues by Type 28
Expenditures by Department 30
General Fund Expenditures by Department by Type 31
General Fund Expenditures by Department Chart 32
General Fund Expenditures by Type Chart 33
Expenditures
General Fund:
Legislative Branch 34
Executive & Legislative Support 36
Public Safety 38
Contract Expenditures Chart 40
Operations &Administrative Services 41
Public Works 45
Planning&Community Development 47
Library 50
Parks &Recreation 51
General Government 57
All Other Funds:
Street Fund S8
Arterial Street Fund 59
Trails& Paths Fund 59
HoteUMotel Fund 60
Debt Service Funds 61
Capital Projects & Special Capital Projects Funds 62
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CITY OF SPOKANE VALLEY—2005 BUDGET
Table of Contents
Street Capital Projects Fund 63
Mirabeau Point Capital Project Fund 64
Street Bond Fund 64
Capital Grants Fund 65
Barker Bridge—Fed Grant Fund 65
Stomwater Management Fund 66
Equipment Rental & Replacement Fund 67
Risk Management Fund 68
City Profile& Other Budget Information
General Fund Capital Expenditures 69
All Other Funds Capital Expenditures 70
Position Listing by Department 71
Full Time Equivalent Count by Year 72
2004 Workforce Comparison 73
Community Profile and History 74
Budget Ordinance 78
Glossary 81
C1TY OF SPOKANE VALLEY
City Council Members
Michael DeVleming, Mayor Diana Wilhite, Deputy Mayor
Position#3 Position #1
Steve Taylor Gary Schimmels
Position#2 Position #4
Richard Munson Mike Flanigan
Position #5 Position#6
Dick Denenny
Position#7
Staff
David Mercier, City Manager
Nina Regor, Deputy City Manager
Ken Thompson, Finance & Administrative Services Director
Marina Sukup, Community Development Director
Mike Jackson, Parks & Recreation Director
Neil Kersten, Public Works Director
Cary Driskell, Deputy City Attorney
Tom Scholtens, Building Official
Chris Bainbridge, City Clerk
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City of Spokane Valley
Introduction of the FY 2005 Preliminary Budget
Prepared By David Mercier, City Manager
September 14, 2004
A. It is my pleasure to submit a "balanced"preliminary budget for Council
consideration. This budget proposal acknowledges the fiscal constraints of the City and
concentrates on sustaining core program responsibilities, consistent with directionfrom
the City Council.
B. Again this year, the City Council Finance Committee has worked closely with
administrative staff in examining and understanding the budget construction process, the
cost control methods applied to the emerging budget, and the financial data upon which
the budget is based.
C. As prescribed by City Council, the six (6)specific goals for Council and staff
focus and accomplishment in 2005 are:
• Adopt Spokane Valley's First Comprehensive Plan in compliance with the
requirements of the Growth Management Act, including an accepted vision
statement, documentation of land use goals in support of that vision and
identification of significant transportation system goals linked to implementation
of the Plan.
• Enact a Uniform Development Code that collates all of the City development
related regulations into a single, understandable reference that streamlines the
permitting process and facilitates customer service and business development.
• Recompose the Five-Year Financial Forecast into a Six-Year Strategic
Financial Plan that forecasts revenues and expenses; identifies fiscal constraints;
and, formulates for Council consideration a budget-balancing plan that proposes
necessary service reductions or increased revenues or a combination thereof.
• Advance the Interests of Spokane Valley through Effective External
Relations such as building a constructive relationship with the newly-composed
Board of County Commissioners;participating as full members of regional and
statewide boards and Commissions whose work affects the quality of life in the
community, and by advocating city issues with neighboring jurisdictions,
municipal organizations, the Legislature and Congress.
• Collaborate with Wastewater Dischargers and Regulatory Agencies in
analyzing data related to system acquisition options and in pursuit of interim
and long-term resolutions to water quality and wastewater treatment capacity
concerns so that economic development and natural resources continue to support
the vitality of the region.
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• Establish a formal city-wide customer service program with emphasis on
timely response, a user-friendly atmosphere, and an attitude of facilitation and
accommodation within the bounds of responsibility, integrity, and financial
capability of the City, including organizational and job description documents
while pursuing "best practices"in customer service.
D. Conservative fiscal policies geared toward the attainment of long-term financial
health for the City are recommended for adoption in the Final Budget. Meeting the
targets established by these fiscal policies require a commitment to fund only those levels
of service that are fiscally sustainable.
E. This Preliminary Budget adheres to thefiscally responsible principles established
last year. Several measures worthy of comment are:
1. The utilization of conservative revenue projections and realistic expenditure
forecasts in the construction of this budget proposal—guarding against fiscal
disappointments.
2. The constraint of programmatic growth—no new programs.
3. The commitment to fully pay-off the interfund loan used to defray start-up costs
and thus end the year with a modest positive fund balance—moving out of the red
and into the black.
4. The maintenance of a CenterPlace Operating Reserve that will function as a hedge
against any lag in the receipt of state funding upon which repayment of
construction bonds are dependent—no delay in receipts to date.
5. The funding of a$500,000 Operating Contingency that will serve as the City's
first line of defense against unforeseen expenses.
F. Several positive fiscal indicators are reflected in the proposed Preliminary
Budget. They include:
1. Increases in sales tax receipts apparently due to improved use of the correct
Spokane Valley#3213 geo- code by local businesses filing reports with the
Washington State Department of Revenue.
2. Continued leveraging of state and federal funds to reduce the cost of local capital
improvements borne by city residents.
3. Closely controlling the number of new employees hired. Total direct employment
funded in FY 2005 is 52.2 full time equivalent positions versus 46.95 in 2004—a
change of only 5.25 FTE's. Two positions are related to the new CenterPlace
Community Building due for completion in 2005. Two positions are needed to
replace the Stormwater Management Utility work formerly provided by the
County as a contract service. The other one and a fraction positions relate to
capital project grant solicitation, design and monitoring.
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G. The remaining action steps toward adoption of the budget include:
1. October 5: Departmental highlights and work program presentations.
2. October 12: Public hearing to take citizen comment on the 2005 proposed
budget.
3. October 12: First reading of the Proposed Property Tax Levying Ordinance.
4. October 12: Budget discussions and focus on the Street Fund.
5. October 19: Continued general budget discussions.
6. October 26: A final public hearing on the proposed budget.
7. October 26: Second reading of the Proposed Property Tax Levying Ordinance
8. October 26: Adoption of the Proposed Fee Resolution.
9. October 26: First reading of the Proposed 2005 Budget Ordinance.
10.November 9: Second reading of the Proposed 2005 Budget Ordinance
11. November 9: Adoption of the FY 2005 Budget.
H. As a budget adoption follow-up activity, a City Council-Staff Retreat is scheduled
for February 12, 2005 at which time an updated five-year financial forecast will he
reviewed
1. The FY 2005 budget process begins in March with a targeted adoption date in
mind of November 8, 2005.
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CITY OF
pokane
alle
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City Manager's Budget Message
Preliminary Annual Budget For
Fiscal Year 2005
Dear Citizens, Mayor and City Council of Spokane Valley:
It is my pleasure to present the budget document for the fiscal year of 2005, which represents
the combined efforts of the City Council, staff and citizens.
Budget Highlights
The 2005 budget continues to recognize the dynamic and changing environment within which
the City must operate. The budget process has been used to reinforce the City's commitment to
delivering its core services, and the budget document was built around funding a set of
services and investments that are consistent with that core mission. A summary of key budget
highlights for the Council and community's review is as follows:
Revenue: Little Growth: Revenues for the 2005 fiscal year are conservatively estimated to
grow at just 1% until the economic rebound occurring elsewhere becomes evident
in our region. Unlike the pre-incorporation revenue assumptions, these budget
projections reflect conservative growth, consistent with recent trends.
Expense: Moderate Growth in Current Operational Expenses: Investing in the necessary
core services identified by the Council and community creates baseline costs that
are currently growing at a higher rate than tax revenues. Even with a remarkably
small internal staff; credible programming requires an investment in basic
capacity to operate. Threshold personnel costs,the price of operating supplies and
charges for contract services are escalating at a compound rate approximating 6%
to 8% annually. For example,the Legislature is expected to refinance the cost of
the public employee retirement system by charging employers an additional 4%
contribution.
Capital
Investments: Good Deal for City: The best financial news is the fabulous rate of return the
City realizes on its investments in capital improvements—roads, bridges and
parks—that accommodate the needs of the community. The capital construction
program totals $10.303,551 of which the City contributes $1,763.551 or just
17.1%.
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Street Fund: Trouble Brewing: This fund derives its revenues from an allocation of the state
gas tax currently amounting to only about $1.2 million, when about $3.8 million is
needed to pay for street maintenance activities like snow plowing, pothole repair,
resurfacing eroded lanes, sweeping, weed control, street lighting, traffic signals and
state roads and a variety of other repairs. Spokane County budgeted about $3.1
million for just a portion of those services prior to incorporation. A new work
order system has been implemented in an effort to reduce maintenance services
expenses by better targeting work assignments and priorities. The problem facing
Spokane Valley for the foreseeable future will be closing that gap between street
related revenues and costs. Clearly, reduced expenditures would result in
noticeable differences in the conditions of local streets.
Street Fund Operating(Not Capital)Revenues/Expenditures June 2004
0611712004
16,500.000
56,OOQ000
55,500,010
53,000.000 ♦ • _____ _
•
SK,SOQ OOD
$4,000,000
$3,500,001
$3,000,007 z=
62,500,000
s2,000,O0J
s1s00,001 e
$1,000,000 .
2004 2005 2006 2007 2008
t Expenotres—4—Revenues
The Current Fiscal Year in Review
It has been a challenging yet successful year for Spokane Valley. Initiating a new City is a high
civic privilege filled with high demands and activity. The City Council initiated a broad and
inclusive public involvement process to develop a twenty(20) year Comprehensive Plan that will
serve as the foundation of vision, values and mission which will guide the community in reaching
its potential. The absence of prior history as a city requires us all to continuously design, build
and evaluate public policies, services and spending plans. The learning curve is steep, the
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workload plentiful and the satisfaction of effort rewarding. Despite the demands created by these
changing dynamics,the City achieved substantial progress in meeting the 2004 budget goals this
year.
Progress in Attainment of the stir (6)Major Goals of 2004:
Experiment with a Manajed Competition Program designed to identify alternative
service providers at more economical rates than accorded by current service providers.
With City Council approval, staff researched the methods used to implement managed competition
elsewhere and recommended that pilot projects be launched seeking competitive bids from
providers of library and park maintenance services. Proposals are due back in early fall.
Initiate the Development of Spokane Valley's First Comprehensive Plan which will create the
City's long-term vision and link transportation system improvements to land use goals in support of
that vision. The City Council and Planning Commission held several joint sessions to initiate
brainstorming about the future of the new City. They created a draft vision statement that creates
the broad statement of purpose to be pursued in developing a Comprehensive Plan: "A community of
_________._ —_.. __...— opportunity where individuals and families
. _ can grow and play and businesses will
'i `. ; j -7 --" flourish and prosper." Subsequently, a
• ' r scientifically valid survey of community
�l'-} `,F,',g� i-r'a d. .. f' ``� attitudes and perceptions was
!-,--.. 7 .,et,„7 j/i.e-- +.ro --,.„,%1_,a.7; t`. -�
‘`‘.--/ ✓ ,? �! -� 4 J =_i? i commissioned and the results shared with
. <''? ''' r x the community. Five (6) well attended•› :�•y ,,: ---'-, t , ,---0-,,;,,� �- y neighborhood meetings were held around
9 e ;;.� / k the City and citizens energetically
� . K.414,, j I, ,_ participated in exercises designed to solicit
_._ ' 1..v.•.> s' their opinions about a broad range of
- „ _,7-91,..1-,;•••:c; , t �?�r community wide and neighborhood issues.
; ti,'\_., ,�.�„ r i,f. Y - - Staff prepared numerous draft documents to
Y' ; stimulate policy discussions about the
.. „ .. • - fundamental issues facing the community.
Continuously Improve Overall Communication between government and its citizens, between staff
and Council, among staff and between
Councilmembers. The City's official website was ... """'"`.i°°` {. . _;; 1' :;
designed and made available online for ease of jv� �;_ ` , .
information sharing between citizens and their City �„ J.t w� - F
Hall. The City Council and staff engaged in six (6) , __ :” M,wr.ma ray A ...t.i.cr_Is..n,i,li ab u
t .- : f} wi w.Cly Ec.' n=h dgx..q,..m W 1'er w bm...if.6
Conversations with the Community which provide a "` ,} ""••`°° '"~.-'1-1.•
comfortable Town Meeting atmosphere at various ', $ ��°°�"
... r. Z QiS�m wow at 2•peo M Pp..,t ''''r n
locations so that citizens could talk about city matters .s !,oit'' ,.: .wT ..,m .' g
...dm awl d.nom t ,473 .iw tr
that interest them. Outreach to the youth in our •
.- ;, Ltse� , 4
community was made through a series of"Pizza with _ ' - � `�= °'
„ a'i°�_-; ;� wwwhlwd&dm v.t,r� Cmtkratn T°t ,.0
the Mayor conversations in local schools where .��t, -k�.�: �-�-���-�*•
students and Councilmembers met and discussed ' `' °-f: `},,,,.`°`"`°�M"-xe'°� ctr.,<„1-,ems..
issues of importance to students. As a result, a toometi6r
7
Student Advisory Council was formed to contribute energy and ideas to the development of
Spokane Valley. City Council and staff held two retreats that were open to the public to review and
adopt work plans for each city department that outlines the major tasks to be accomplished during
the year.
Develop a Five-Year Strategic Financial Plan that forecasts revenues and expenses as well as
identifies funding and financial challenges and options. The City faces many complex issues which
require multi-year projects and programs to effectively address them. A five-year financial forecast
of the City's financial health was made to create a snapshot of our long-term fiscal situation so that
today's budget choices are not made without awareness of the financial trends that affect the
sustained affordability of public services. The forecast has served as a useful tool to evaluate
spending priorities.
Develop and Strengthen External Relations to advance the interests ofSpokane Valley through
interaction and advocacy with neighboring jurisdictions, the state legislature,funding boards and
commissions, the congressional delegation and statewide and national municipal organizations.
Councilmembers have readily assumed additional responsibilities when they agreed to provide
Spokane Valley representation on twenty-seven(27) regional boards and commissions whose
activities affect the quality of life in our community. Both Council and staff have initiated contact
with their counterparts locally, statewide and nationally about the issues that matter most to
Spokane Valley.
Develop an Approach for Lung-Tertn Wastewater Services including the evaluation of a regional
system option. An immense amount of time and talent has been applied in researching potentially
workable interim and long-term solutions to wastewater treatment problems in order to provide for
continued growth and economic development in the region. There are major capacity limitations,
natural resource protection concerns and regulatory hurdles to overcome that require an
extraordinary willingness and necessity to collaborate with people of diverse opinions about how
best to proceed. City representatives have participated extensively in sorting through a variety of
complex choices and restrictions that defy simple solutions. That work continues.
The Budget .Proposal for 2005
Balanced Budget Proposed:
The 2005 budget is in balance; expenses have been limited to known or reasonably predictable
revenues. The General Fund does not register a positive fund balance because the start-up interfund
loan of$3.69 million required to fund the first year of city operations has not been completely
repaid. However,this budget proposal is calibrated to continue paying down this loan amount at an
accelerated rate. In pursuit of that outcome, special attention was given to limiting the growth in
new programs and financial commitments while city revenue and expenditure patterns stabilize.
This approach allows available resources to be put toward sustaining services consistent with
Council's priorities for 2005 and beyond.
8
"Fact: About
$62,500,000 -
The City of Spokane Valley growth rate was a modest 2.3%. One of the many of building
fiscal realities we must contend with, is the realization that sufficient revenues
construction ale.
vsluc is
are not available for use in defraying the costs associated with adding and needed to
maintaining basic infrastructure and programs. Therefore, proposed increases produce
in expenditures for ongoing operations continue to be made with caution, property eU
p P �'tY
relying on the City's five-year financial forecast that indicates significant revenue to pay
sustainability challenges for the foreseeable future. for each police
officer
position."
Department Achievements: Each of the City's departments undertook an aggressive work program
in 2004. The budget document contains descriptions of their accomplishments for the year and their
goals for next year. I invite residents to take a few minutes to acquaint themselves with the efforts
made by municipal employees on their behalf
Multiple positions needed to address demands of a City of 83,950 people:
As we moved through the formative stage of incorporation, this City has taken a conservative
approach to adding new City staff. A 2004 survey of 31 full service and contract Washington cities
with populations greater than 30,000 revealed an average count of 862 fill-time employees and 51
part-time employees. By comparison, Spokane Valley contracted for many services and employed
just 47 full-time and 4 part-time employees. [Please see the attached 2004 Work Force
Comparison.) Although significant staff increases are warranted, the conservative approach
followed in formulating the 2005 preliminary budget,which affords the addition of five point two
five (5.25) full-time equivalent positions spread across two departments.
Parks. Two positions are proposed to staff CenterPlace, the new community building now under
construction at Mirabeau Point and fully financed through state revenues and donations.
Occupancy is anticipated next summer and a maintenance worker and administrative assistant are
needed to operate the facility for the community.
' Public Works. Three point two five
positions are proposed for addition to
the public works department in the
Engineering division. A project
engineer is needed to keep up with the s 7'� ,r � s�°�-r_
demand for rehabilitation of roads, 44
bridges and new facilities added to the " �-•" "-`
system from new development and the �..
City's capital program. The addition in
Engineering will allow for a °
substantial amount of the design and ; � t3 ;.�'A_ pt %
monitoring work that is currently
contracted to outside vendors to be
completed in-house thereby assuring Cr-NE ."a u �,.r `ryor 01"'�'`�"'"-
the City can meet its responsibilities in
a timely manner as mandated by customer needs and relevant state and federal laws.
9
� 1
Lastly, an engineer and one technician will be brought"in-house"because Spokane County has
advised the City that it no longer has the staff to provide stormwater facility management and
construction as a contracted service as they had in 2004. So the funding used to pay for the contract
services will be redirected to pay for the new City personnel who perform the stormwater functions.
Goal Statement 2005:
The Principal 2005 Budget Goals
The 2005 budget reflects the dispatch of resources consistent with the Council's core service
priorities for the last,the current and future budget cycles:The following list reflects the broad'-
.:.service goals affecting core services for the City
Adopt Spokane.Valley's First Comprehensive Plan in compliance with the requirements of the
Growth Management Act, including an accepted vision statement,documentation of land use goals
in support of that vision, and identification of significant transportation system goals linked to '
implernentaticin of the Plan. -
-Enact-ii Uniform Development Code that collates all of the City development related regulations
into:a Single; underctandable;reference that strea ulines the perrmitting process and facilitates
customer service and business development .
Recompose the.1-41 -e-Year Financial Forecast into a Six Year Strategic Financial flan that
forecasts revernleS and expenses; identifies fiscal conblraints; and formulates for Council
consideration a budget-balancing plan that proposes necessary service reductions or increased
reV enues or a combination thereof ,
4t, r�w P i 4
Advance-the Interests of Spokane Valley through Effective External Rd ations '
such as building a constructive relationsh.ip,Cvith the newly-composed Bo-ard of County s
Conimtssioners;part1upatirig'as full members of regional and statev4de boards'and
Commissions whose work affects the quality of lift in the community`and by advocating
city issues with neighboring jurisdictions,municipal organ za- tions, the Legislature and ��� ;
1 '
Congress c d� t .1 3 � Y J
Colla fe;--:`-`.;v nth ;„ astelsater Discha hers' and Regulator encie� m :Aoaly�rng�l)ata
Related to System Acquisition Options and in pursuit`of•interim and-1ona-tertti resolutions.to
wateri.quality and>wastevetater treatment capacity concern.s - so that economic' development and
natural resources continue to support the Vitality of the region,.
t yi V •R
♦ .� ,.•fZ" .� r .� �1,- it7rt'�iT � it t•• 4" 1\.: -.-' - .t :r1tM +•^ , S}� •-
Establi ti a formal city•v�ide customer scry ice pro;raw 01-4'•vjlli emphasis on timely response, ate, ,.
user-friendly atmosphere,and an attitude of facilitation andaccommodatiori_wtthinthe bounds:ofr
responsibility, integrity; and finanetal,capability of the Cite,including organizational and lob
description`docurnents while pursuiitg `best practices"in customer service:'' ....v - '
10
4
Acknowledgments:
In closing, it has been a pleasure to work with the Council and individual City departments to usher
this preliminary budget in its earliest stages. I look forward to working with the City's team over
the coming year to deliver to the citizens of Spokane Valley the services it funds. I also offer my
continued appreciation to the citizens of Spokane Valley, the Mayor and City Council, the
departments, and all those individual staff members who have made it possible for the City to travel
this early road of success, sampling its potential and working toward a bright future. Everyone
involved continues to give generously of their time and energy during this period of rapid formation
of community identity and programs, and has risen to the challenges it has presented. Thanks also
for the patience and feedback from the many citizens who have shown interest or volunteered their
time in activities to improve the quality of life in Spokane Valley.
Respectfully,
David Mercier, City Manager
11
•
Sjókane
Valley
11707 E Sprague Ave Suite 106 • Spokane Valley WA 99206
509.921.1000 • Fax: 509.921.1006 • cityha(K spokanevalley.org
TO: David Mercier, City Manager and Members of Council
FROM: Ken Thompson, Finance &Administrative Services Director
DATE: September 1, 2004
SUBJECT: About the Budget and the Budget Process
The budget includes the financial planning and legal authority to obligate public funds.
Additionally, the budget provides significant policy direction by the City Council to the
staff and community. As a result, the City Council, staff and public are involved in
establishing the budget for the City of Spokane Valley.
The budget provides four functions:
1. A Policy Document
The budget functions as a policy document in that the decisions made within the budget
will reflect the general principles or plans that guide the actions taken for the future. As a
policy document, the budget makes specific attempts to link desired goals and policy
• direction to the actual day-to-day activities of the City staff.
2. An Operational Guide
The budget of the City reflects its operation. Activities of each City function and
organization have been planned, debated, formalized, and described in the following
sections. This process will help to maintain an understanding of the various operations of
the City and how they relate to each other and to the attainment of the policy issues and
goals of the City Council.
3. A Link with the General Public
The budget provides a unique opportunity to allow and encourage public review of City
operations. The budget describes the activities of the City, the reason or cause for those
activities, future implications, and the direct relationship to the citizenry.
4. A Legally Required Financial Planning Tool
The budget is a financial planning tool, which has been its most traditional use. In this
light, preparing and adopting a budget is a State law requirement of all cities as stated in
Title 35A of the Revised Code of Washington (RCW). The budget must be adopted as a
balanced budget and must be in place prior to the beginning of the City's fiscal year. The
budget is the legal authority to expend public moneys and controls those expenditures by
limiting the amount of the appropriation at the fund level. The revenues of the City are
12
estimated, along with available cash carry-forward, to indicate funds available. The
budget takes into account unforeseen contingencies and provides for the need for periodic
adjustments.
Year 2005 Budget Process
The City of Spokane Valley operates on a calendar year basis. It utilizes an incremental
budgeting approach that assumes, for most functions of government, that the current
year's budget is indicative of the base required for the following year. Any increases are
incremental and based on need defined by the organization's budget policies, emerging
issues, Council goals, and available resources.
The formal budget planning begins in the Spring with discussions between the City
Manager and City Council during a mid-year retreat. Following the retreat, the City
Manager and the Department Directors prepare the preliminary budget based upon the
City Council priorities. The City Council reviews the prelim nary budget beginning in
September.
In June, departments prepare requests for new staff, programs, or significant increases to
their current year budget that will address emerging issues and other operational needs.
In their requests, the departments identify the problem that they are trying to address, the
recommended solution, implementation plan, projected cost and expected outcomes. The
Finance Department and City Manager conduct an analysis of the departmental base
budgets and the revenue outlook for the coming year to determine the availability of
funds for any new initiatives. During June and July, the departments also develop their
base budgets. These budget requests are submitted to the Finance Department by the
middle of July.
In early August, the City Manager reviews each department's budget requests and
develops a preliminary budget recommendation.
As mandated by RCW 35A.33.135, the first requirement is that the City Manager submit
estimated revenues and expenditures to the City Council on or before the first Monday in
October. The preliminary budget is presented to the City Council in late September or
early October. Public hearings are held to obtain taxpayers' comments, and revisions as
applicable, are made. The Council makes its adjustments to the preliminary budget and
adopts by ordinance a final balanced budget no later than December 31. The final
operating budget as adopted is published, distributed, and made available to the public
during the first three months of the following year.
After the budget is adopted, the City enters a budget implementation and monitoring
stage. Throughout the year, expenditures are monitored by the Finance Department and
department directors to ensure that funds are within the approved budget. Finance
provides financial updates to the City Council to keep them current with the City's
financial condition. Any budget amendments made during the year are adopted by City
Council ordinance.
13
The City Manager is authorized to transfer budgeted amounts within a fund; however,
any revisions that alter the total expenditures of a fund, or that affect the number of
authorized employee positions, salary ranges or other conditions of employment must be
approved by the City Council.
When the City Council determines that it is in the best interest of the City to increase or
decrease the appropriation for a particular fund, it may do so by ordinance approved by
one more than the majority after holding one public hearing.
Significant Changes to the 2005 Budget
A review of the 2005 preliminary budget reveals the following significant changes:
Revenues
1. Sales tax receipts have been increased $1,080,000 reflecting more accurate
coding by retailers of sales locations and growth in retail sales of 3+%. Also,
$600,000 of this increase is based on the voter approved sales tax increase of
.1% for criminal justice purposes.
2. A vibrant construction industry has fueled an increase of $154,000 in
estimated building permits and planning fees.
3. Fine receipts have been increased $200,000 reflecting a greater backlog of
citations.
4. Recreational program revenues have been reduced because the city council
prefers not to compete with organizations offering similar activities.
Expenditures
1. CenterPlace at Mirabeau Point, a regional activity center, will open during the
summer of 2005. Operating costs of $321,000 have been included in the
budget.
2. Construction costs on CenterPlace at Mirabeau Point have been reduced from
$9.5 million to $3 million reflecting the completion of this project.
14
City of Spokane Valley
Selected Budget Policies
Department directors have primary responsibility for formulating budget
proposals in line with City Council and City Manager priority direction, and for
implementing them once they are approved.
The Finance Department is responsible for coordinating the overall preparation
and administration of the City's budget. This function is fulfilled in compliance
with applicable State of Washington statutes governing local government
budgeting practices.
The Finance Department assists department staff in identifying budget problems,
formulating solutions and alternatives, and implementing any necessary corrective
actions.
lnterfund charges will be based on recovery of the direct costs associated with
providing those services.
Budget adjustments requiring City Council approval will occur through the
ordinance process at the fund level 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.
Achieving a fund balance of 8% to 15% of undesignated revenues would be
fiscally prudent in providing for cash flow requirements, defraying unanticipated
expenditures and sustaining essential services. The City will begin the 2005 fiscal
year with a negative fund balance due to an interfund loan to pay for start up costs
in 2003 and 2004. The proposed budget constraints program expenditures so that
sufficient funds will be available to pay-off the loan and end the year with a
modest positive fund balance.
At full stabilization in the eighth year, short term debt shall not exceed 10% of
revenues. No long term debt will be incurred without identification of a revenue
source to repay the debt. Long term debt will be incurred for capital purposes
only.
The City will maintain equipment replacement funds that will receive annually
budgeted contributions from the operating expenses of departments owning the
capital equipment in an amount necessary to replace the equipment at the end of
its useful life. Life cycle assumptions and required contributions will be reviewed
annually as part of the budget process.
15
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 Washington State law, Chapter 43.09.20
RCW, and in compliance with generally accepted accounting principles as set forth by
the Governmental Accounting Standards Board.
Basis of Presentation - Fund Accounting
The accounts of the City of Spokane Valley are organized on the basis of funds, each of
which is considered a separate accounting entity. Each fund is accounted for with a
separate set of double-entry accounts that comprise its assets, liabilities, fund equity,
revenues and expenditures or expenses, as appropriate. The City's resources are
allocated to and accounted for in individual funds depending on their intended purpose.
The following are the fund types used by the City of Spokane Valley:
Governmental Fund Types
Governmental funds are used to account for activities typically associated with state
and local government operations. All governmental fund types are accounted for on a
spending or "financial flows" measurement focus, which means that typically only
current assets and current liabilities are included on related balance sheets. The
operating statements of governmental funds measure changes in financial position,
rather than net income. They present increases (revenues and other financing sources)
and decreases (expenditures and other financing uses) in net current assets. There are
four governmental fund types used by the City of Spokane Valley:
General Fund
This fund is the primary fund of the City of Spokane Valley. It accounts for all financial
resources except those required or elected to be accounted for in another fund.
S.ecial :Revenue Funds
These funds account for revenues that are legally restricted or designated to finance
particular activities of the City of Spokane Valley. Special Revenue funds include the
Street Fund, Arterial Street Fund, Trails & Paths Fund, and the Hotel/Motel Fund.
Debt Service Funds
These funds account for financial resources which are designated for the retirement of
debt. Debt Service funds are comprised of the Debt Service LTGO 03.
Capital Project Funds
These funds account for financial resources, which are designated for the acquisition or
construction of general government capital projects. Capital Project Funds include the
Capital Project Fund, Special Capital Projects Fund, Streets Capital Projects Fund,
Mirabeau Point Capital Project Fund, CDBG Fund, Capital Grants Fund, and Barker
Bridge Federal Grant Fund.
16
•
Proprietary Fund Types
Proprietary funds are used to account for activities similar to those found in the
private sector where the intent of the governing body is to finance the full cost of
providing services, including depreciation, which based on the commercial model
uses a flow of economic resources approach. Under this approach, the operating
statements for the proprietary funds focus on a measurement of net income
(revenues and expenses) and both current and non-current assets and liabilities are
reported on related balance sheets. Their reported fund equity (net total assets) is
segregated into contributed capital and retained earnings components. As described
below, there are two generic fund types in this category:
Enterprise Funds
These funds account for operations that provide goods or services to the general
public and are supported primarily by user charges. The Stormwater Management
Fund is included in this group of funds.
Internal Service Funds
These funds account for operations that provide goods or services to other
departments or funds of the City. The Equipment Rental and Replacement Fund and
Risk Management Fund are included in this group of funds.
Basis of Accounting -
Basis of accounting refers to when revenues and expenditures are recognized in the
accounts and reported in the financial statements. The City of Spokane Valley uses
a modified accrual basis of accounting. Modified accrual recognizes revenues when
they become both measurable and available to finance expenditures of the current
period. The basis of accounting for enterprise and internal service funds is full
accrual. The appropriate basis is used throughout the budgeting, accounting, and
reporting processes. Full accrual is a method of accounting that matches revenues
and expenses with the period to which they relate, rather than focusing on actual
cash flows.
In this method, for example, an asset is depreciated as it is "used up", and the
expense is recognized in periodic increments, rather than assuming the asset holds
its value until it is actually disposed of. However, since the focus of budgeting is on
the revenues and expenditure accounts, depreciation and amortization are not
considered budgetary accounts, and are excluded from the budgeting system.
Budgets and Budgetary Accounting
Annual appropriated budgets are adopted for all funds. These funds are budgeted on
the modified cash basis of accounting. The financial statements include budgetary
comparisons for those funds.
Budgets are adopted at the fund level that constitutes the legal authority for
expenditures. Annual appropriations for all funds lapse at the fiscal period end.
17
EXPLANATION OF REVENUE SOURCES
GENERAL FUND REVENUES:
Property Tax Revenue
Property taxes play an essential role in the finances of the municipal budget. State law limits the
City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of$1.50 by the
Spokane County Fire Districts #1 and #8, which leaves the City with the authority to levy $2.10
for its own purposes. The levy amount must be established by ordinance by November 15th
prior to the levy year.
Local Retail Sales and Use Tax
The local retail sales and use tax is comprised of two separate .5% options with the County
receiving 15% of each .5%. After deducting .01% as a County administrative fee, the City's
effective rate is .84%.
Local Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes,
such as the City's law enforcement contract. This tax is authorized at 1/10 of 1% of retail sales
transacted in the County. Of the total amount collected, the State distributes 10%to the County,
with the remainder being distributed by population to the cities and the unincorporated areas of
the County. Beginning in 2005, an additional .1% voter approved increase in sales tax will be
devoted to criminal justice purposes.
Gambling Tax Revenues
Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to
gambling. Funds remaining after necessary expenditures for such enforcement purposes may be
used for any general government purpose.
Gambling taxes arc to be paid quarterly to the City, no later than the last day of January, April,
July and October. The City imposes a tax on the following forms of gambling at the following
rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less
prizes); Punch Boards (5%net); Pull Tabs (5%net); Card playing (10% gross).
Leasehold Excise Tax
Taxes on property owned by state or local governments and leased to private parties (City's
share).
Franchise Fees
Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This is a
fee levied on private utilities for the right to use city streets, alleys, and other public properties.
18
State-Shared Revenues
State-shared revenues are received for liquor sales, and motor vehicle excise taxes including
travel trailer and camper excise tax. 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 2004 population figure used in the 2005 Preliminary Budget is 83,950 as determined by the
Office of Financial Management for Washington State. This figure is important when
determining distribution of State shared revenues on a per capita basis.
Liquor Board Profits and Liquor Excise Tax
Cities receive a share of both liquor board profits and liquor excise tax receipts. The profits are
distributed on the last day of March, June, September, and December. The excise portion is
distributed on the last day of January, April, July, and October. To be eligible to receive these
revenues, a city must devote at least two percent of the distribution to support an approved
alcoholism or drug addiction program.
Service Revenues
Fees are charged for services rendered by the City of Spokane Valley. Most of the fees in the
General Fund are 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 and the City, on average,
keeps less than 50% of the amount collected.
Recreation Program Fees
The Parks and Recreation Department charges fees for selected recreation programs. These fees
offset some of the costs related to providing the program.
Investment Interest
The City earns investment interest on sales tax, property tax, and fund investments.
OTHER FUND REVENUES:
STREET FUND:
Motor Vehicle Fuel Excise Tax (gas tax)
There are two separate distributions to cities of revenues from this tax. Cities with a population
of 15,000 and above are required to account for the per capita share of the unrestricted gas tax as
a source to finance street maintenance. Cities in this population group are also required to
account for the per capita share of the restricted gas tax to be used for arterial street construction.
Both distributions must be accounted for in separate funds, the Street Fund. receives the
19
unrestricted portion of the as tax, while the restricted portion goes to the Arterial Street Fund,
The City's allocation for the gas tax in the Street Fund for 2005 is $14.33 per capita,
ARTERIAL STREET FUND_
Motor. vehicle Fuel Excise Tax (gas tax)
This fund receives its tax revenue from the restricted portion of the gas tax. This Fund is to
provide capita] project funding as well as major maintenance functions on arterial streets. The
City's allocation for the gas tax for 2005 is $6.70 per capita,
TRAMS & PATH FUND: •
A small percentage of the City's gas tax must be set aside for trails and paths. This money will
likely accumulate for several years until adequate dollars are available for a project
HOTEL/MOTEL FUND:
:
This fund receives all revenue resulting from the Hotellotel Tax levied upon charges made for
the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp and other
transient accommodations in the City. The tax rate is 2 percent of the selling price or charge
made for the lodging. It is collected and administered by the Washington State Department of
Revenue. State law requires that these taxes be credited to a special fund with limitations on use,
principally to support tourismiconvention activities and related facilities, as prescribed by CW
67.28.310_
DEBT SERVICE lI UND—LTGO 03:
The Public Facilities District will provide funding for the debt service on CenterPlace Bonds.
The City's Capital Projects and Special Capital Projects Funds will provide funding for the debt
service on street bonds_
CAPITAL PROJECTS FUND:
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on
each sale of real property at the rate of one-quarter of one percent of the selling price. The
revenue generated is be used for financing capital projects as specified in the capital facilities
plan under the Growth Management Act,
SPECIAL, CAPITAL PROJECTS FUND:
Under Washington State Law, RCW 82..46.010, the City is allowed to impose an additional
excise tax on each sale of real property at the rate of one-quarter of one percent of the selling
price. The revenue generated is to be used for financing public works capital projects as
specified in the capital facilities plan under the Growth Management Act.
20
INTERFUND TRANSFERS:
Many funds receive their revenues from other funds in the form of an interfund transfer. These
transfers may represent payments for service, an operating transfer, or a concentration of
revenues for a specific project. The following funds receive transfers from other funds.
General Fund is budgeted to receive transfers from Street Fund, $152,495, Capital
Projects, $40,000, Stormwater Management Fund, $54,462 and Hotel/Motel Fund,
$40,000.
Trails & Paths Fund is budgeted to receive a transfer from the Street Fund in the amount
of$5,100.
Street Capital Projects Fund is budgeted to receive transfers from Arterial Streets,
$670,400, and Special Capital Projects, $112,600, and Stormwater Management,
$150,000.
Capital Grants Fund is budgeted to receive transfers from Arterial Streets, $186,000, and
Street Bond Fund, $406,000.
Equipment Rental & Replacement is budgeted to receive transfers from the General fund
for interfund charges in the total amount of$145,305.
Risk Management Fund is budgeted to receive $134,450 from the General Fund for
employment security payments and City insurance premiums.
STORMWATER MANAGEMENT FEE:
This fee is imposed upon every developed parcel of property within the City and is an annual
charge of $17.00 for each single family unit and $17.00 per 3,160 square feet of impervious
surface for all other properties. These charges are uniform for the same class of customers or
service facilities. These fees are estimated to be $1,270,750 for 2005.
21
2005 PRELIMINARY BUDGET
Major Revenue Assumptions
1. The 2004 population figure used in the 2005 Preliminary Budget is 83,950 as
determined by the Office of Financial Management for the State of Washington.
This figure is important when determining distribution of State shared revenues on
a per capita basis.
2. The 2005 estimated assessed valuation (AV) is $4,700,000,000. The City's actual
assessed value will be assigned by the Spokane County Assessor.
3. Property taxes are levied based on assessed value and the City expects to collect
95% of those taxes levied in 2005 realizing the remaining 5% may be collected in
the following years.
4. Estimates for sales tax receipts were based on the City's actual collections in 2004.
5. Gambling tax estimates were estimated from amounts collected by the City in 2004.
6. Franchise fees were based upon the projected fees collected in the 2004 budget
year.
7. Liquor excise taxes and liquor profits are based upon estimates from the Municipal
Research Services & Center(MRSC).
8. Fines & Forfeits were based upon projected collections by the City in 2004.
9. Building permit and land use fees were estimated by the Spokane Valley
Community Development Department based upon 2004 records.
10. Real estate excise taxes were based upon projected collections by the City in 2004.
11. Gas tax revenues are based upon estimates from the MRSC.
12. The Stormwater Management fee is based upon an Equivalent Residential Unit
(ERU), or the amount of stormwater associated with the frontage of a standard
residence.
22
2005 PRELIMINARY BUDGET
Major Expenditure Assumptions
1. Service levels are the same or greater than provided in 2004.
2. Positions and salary ranges are based upon the City's compensation and
classification plan.
3. Benefit amounts were based upon the proposed employee benefits plan.
4. The contract costs for public safety, library, park maintenance and street
maintenance are based upon estimates by City staff.
•
23
City of Spokane Valley
2005 Budget Summary
Est. Beg Est. Ending
Fund Fund Balance Revenues Expenditures Fund Balance
001 General Fund $ 544,981 $ 28,508,185 $ 28,508,165 $ 544,981
101 Street Fund 1,241,049 2,562,109 3,318,068 485,092
102 Arterial Street Fund 519,538 566,465 856,400 229,603
103 Trails & Paths Fund 12,800 5,100 - 17,900
105 Hotel/Motel Fund 86,827 354,000 300,000 137,827
204 Debt Service LTGO 03 - 582,835 582,835 -
301 Capital Projects Fund 1,299,904 806,000 332,545 1,773,359
302 Special Capital Projects 1,108,457 806,000 205,145 1,707,312
303 Street Capital Projects 30 933,000 933,000 30
304 Mirabeau Point Capital Projects 3,000,000 - 3,000,000 -
305 Street Bond Capital Projects 406,000 - 405,000 -
308 CD Block Grant Fund - - - -
307 Capital Grants Fund 3,827,000 3,827,000 -
308 Barker Bridge Federal Fund - 234,000 234,000 -
402 6tormwater Management 784,276 1,275,750 1,312,521 748,505
501 Equipment R & R 127,587 145,305 51,051 221,841
502 Risk Management 6,378 134,450 134,450 5,378
$ 9,135,827 $ 40,738,179 $ 44,001,178 5,872,828
* Estimated beginning fund balance includes reserves for Mirabeau operations and an adjustment
for a 2005 loan repayment. These do not include interfund loans receivable or payable_
General Fund Estimated Beg. Fund Barance;
Expected ending fund balance 2004 $ (257,755)
Adjustments for
Mirabeau Operating Reserve (300,000)
Service Lever Stabrization Reserve (200,000)
2005 Interfund Loan Repayment 1,302,736
Estimated beginning fund balance.2005 $ 544,981
24
City of Spokane Valley
2005 Budget
Revenues by Type
General Fund
Property Tax $ 10,055,316
Sales Tax 13,000,000
Gambling Tax 800,000
Leasehold Excise Tax 5,000
Franchise Fees 620,000
State Shared Revenues 1 ,121,709
Service Revenues 1 ,293,000
Fines and Forfeitures 1 ,200,000
Recreation Program Fees 90,000
Miscellaneous & Investment Interest 36,000
Transfers 287,140
Total General Fund 28,508,165
Other Funds
Street Fund 2,562,109
Arterial Street Fund 566,465
Trails & Paths Fund 5,100
Hotel/Motel Fund 351 ,000
Debt Service LTGO 03 582,835
Capital Projects Fund 806,000
Special Capital Projects Fund 806,000
Street Capitial Projects Fund 933,000
CD Block Grant Fund -
Capital Grants Fund 3,827,000
Barker Bridge - Federal Grant Fund 234,000
Stormwater Management Fund 1,276,750
Equipment Rental & Replacement 145,305
Risk Management Fund _ 134,450
Total Other Funds 12,230,014
Total All Funds 40,738,179
25
City of Spokane Valley
2005 General Fund Revenue Sources
$28,508,165
Property Tax
35.3%
All Other Revenues �� ;i � ".,4 i� -0y .. :',:
c ,t.� t ` w ¢z
• . ;'".
Recreation Program Fees , ;,1 . -
0.3% �� 1.✓
Fines 8 �' % !•
Forfeitures 4.2% /
Service Revenues .
•
State Shared
Revenues 3.6%
J '
Franchise Fees J I -Fr
2.2% 1Y `
N -' /f
•
Gambling Tax_ . .
2.8% Sales Tax
45.6%
26
City of Spokane Valley
2005 Estimated City Resources
$40,738,179
Property Taxes
7---
Interfund Transfers 24.2%
Stormwater 8.8%
Management Fee
\,
4.3%
Real Estate \ .\
Excise Tax
3.9% > •
Facilities District \;
1.0% \\ - Grant Proceeds .
�r �— 8.4%
Hotel/Motel Tax
Motor Fuel ■
Excise Tax 4.3% _ _ w,-
All Other Revenues �'% * �'r "".•0.7% _.,..,_..-••••
.r ri,,�; ''/ J}}.'41_,-'1).'-•'''' J. 7 I 1 4, -�.
'✓' / IAA _ 1!\ J.'.; /
Recreation Program /� ..-,,,t.,-. r
Fees 0.2% lj�' 7/
; <o :4•4,4,-;',2"‘.,:::"•
Fines & `�
Forfeitures 2.9% N ;
�.
Service Revenues -
3.1%
Sales Tax
State Shared 31.4%•
Revenues 2.5%
Franchise Fees Gambling Taxes
1.5% 1.9%
27
City of Spokane Valley
2005 Budget
Detail Revenues by Type
2004
Amended 2005
General Fund Revenues Budget Budget
Property Tax
Property Tax $ 9,265,809 $ 9,870,000
Property Tax-Delinquent - 185.316
9,265,809 10,055,316
Sales Taxes
Sales Tax 11,000,000 11,480,000
Sales Tax-Criminal Justice 920,000 920,000
Sales Tax-.1%County Criminal Justice - 600,000
11,920,000 13,000,000
Gambling Ta?ce
Punch Boards&Pull Tabs 110,000 130,000
Bingo&Raffles 30,000 44,000
Card Games 550,000 628,000
690,000 800,000
Lea,:ehold Excise Tax 5,000 5,000
Frtlnchise Fees 640,000 620,000
State Shared Revenues
MVET Criminal Justice-Population 11,100 18,469
Criminal Justice Area#1 14,134 16,000
Criminal Justice Area#2 20,191 22,500
Criminal Justice Area#3 20,191 22,500
Criminal Justice Area#4 17,200 90,000
DUI-Cities 12,000 12,00D
Liquor Board Excise Tax 296,000 327,405
Liquor Board Profits 492,000 612,835
882,816 1,121,709
Service Revue um
Building Permits 506,000 500.000
Plumbing Permits 49,000 53,000
Grading Permits 7,000 7,000
Mechanical Permits 49,000 50,000
Demolition Permits 1,000 1,000
Misc.Permits&Fees 195,000 205,000
Plans Check Fees 197,000 197,000
Planning Fees 135,000 180,000
1,139,000 1,293.000
Fines and Forfeiture§
Fines&Forfeits-Traffic 500,000 600,000
Other Criminal Non-Traffic Fines 500,000 600,000
1.000,000 1,200,000
Rya ion Program Charges
Activity Fees(To use a recreational facility) 9,000 30,000
Program Fees(To participate in a program) 112,000 60,000
121,000 90,000
Investment kiterest
Investment interest 6.000 12,000
Sales Tax Interest 6,000 12,000
Property Tax Interest 6,000 12000
18,000 36,000
Transfers
Transfer from Street Fund 42,500 40,000
Transfers for Interfund Billings - 207,140
Transfer from Capital Protects 80,000 40,000
122,500 287,140
Total General Fund Revenue $ 25,804,125 $28,508,165
2$
City of Spokane Valley
2005 Budget
Detail Revenues by Type
2004
Amended 2005
Other Fund Revenues Budget Budget
101 street Fund
Motor Fuel(Gas)Tax 1,187,200 1,203.004
Operating Transfer-Loan Repayment 800,000 1,259,105
Transfer from Mirabeau-Interfund Services - 25,000
Interfund Loan Interest 75,000 75,000
2,062,200 2,562.109
102 Arterial Street Fund
Motor Fuel(Gas)Tax 542,000 562,465
Investment Interest - 4,000
542,000 566,465
103 Trails 8 Paths Fund
Transfer from Street Fund 12,800 5,100
105 Hotel/Motel Fund
MotalfMofel Tax 380.000 350,000
Investment Interest - 1,000
380,000 351,000
204 Debt_Service-LTGO 03
Facilities District Revenue 600,000 397,745
Debt Service Transfer from Capital Projects
and Special Capital Projects 200,000 185,090
800,000 582,835
301 Capital Projects Fund
REET 1-1st.25 Percent 840,000 800,000
Investment Interest - 8,000
840,000 808,000
302 Special Capital Projects Fund
REET 2-2nd.25 Percent 840,0.00 800,000
investment Interest 6,000
840,000 806,000
303 Street Capital Pmj is
Transfer from Arterial Street Fund 600,000 670,400
Transfer from Stormwater Management Fund - 150,000
Transfer from Special Capital Projects 200,000 112,600
800,000 933,000
306 CD Block Grant Fund
CDBG Grant Proceeds 375.965 -
Transfer from Arterial Street Fund 128,035
504,000
307 Capital Grants Fund
Capital Grant Proceeds 547,000 3,235,000
Transfers from Arterial Street Fund - • 186,000
Transfers from Street Bond Fund 290,000 406,000
837,000 3,827,000
308 Barker Bridge Reconstruction-Fed Grant
Federal Grant Proceeds 702,000 234,000
402 Slormwater Management Fund
Stormwaler Management Fee 747,500 1,270,750
Investment Interest - 6,000
747,500 1,276,750
501 Equipment Rental 45,Replacement Fin*
Workstation Charges 88,200 81,750
Pool Car Charges 5,560 3,800
Vehicle Purchase Transfers 15,000 18,551
Vehicle Replacement Charges 37,874 41,204
146,634 145,305
,502 Risk Management Fund
Employment Security Transfers 7,500 4,450
Risk Management Services 130,000 130,000
137,500 134,450
Total All Other Funds 9,351,634 12,230,014
Total Revenues $ 35,155,759 $ 40,738,179
29
City of Spokane Valley
2005 Budget
Expenditures by Department
General Fund
Legislative Branch $288,226
Legislative& Executive Services 442,867
Public Safety 15,711,424
Operations&Administrative
Deputy City Manager 268,942
Finance 436,969
Legal 202,307
Human Resources 119,383
Public Works 723,990
Planning&Community Dev.
Planning 934,006
Building 696,559
Library 2,270,000
Parks&Recreation
Administration 215,425
Maintenance 854,837
Recreation 158,215
Aquatics 255,818
Senior Center 126,592
CenterPlace 321,299
General Government 4,481,306
Total General Fund 28,508,165
Other Funds
Street Fund 3,318,066
Arterial Street Fund 856,400
Hotel/Motel Fund 300,000
Debt Service- LTGO 03 582,835
Capital Projects Fund 332,545
Special Capital Projects Fund 205,145
Street Capitial Projects Fund 933,000
Mirabeau Point Capital Projects Fund 3,000,000
Street Bond Capital Projects Fund 406,000
CD Block Grant Fund -
Capital Grants Fund 3,827,000
Barker Bridge-Federal Grant Fund 234,000
Stormwater Management Fund 1,312,521
Equipment Rental & Replacement 51,051
Risk Management Fund 134,450
Total All Funds $ 44,001,178
30
City of Spokane Valley
2005 Budget
January 1 -December 31,2005
General Fund Expenditures by Department by Type
Wanes&Benefits s Lpsicta Services Intergov. Interfund Capital Exp Debt Svr Total
General Fund
Legislative Branch 152,675 15,460 109,291 10,800 288,226
Legislative&Executive 391.969 6,998 38,650 5,250 442,867
Public Safety 15,711,424 15,711,424
Operations&Administrative ,
Deputy City Manager 249,292 6,200 7,700 5,750 268,942
Finance 407,619 7,700 12,400 9,250 436,969
Legal 93,945 2,300 102,562 3,500 202,307
Human Resources 32,062 3,500 81,821 2,000 119,383
Public Works 661,392 29,878 15,620 17,100 723,990
Planning&Community Dev.
Planning 633,301 16,250 270,955 13,500 934,006
Building 555,816 31,575 74,255 26,664 8,249 696,559
Library 2,270,000 2,270,000
Parks&Recreation
Parks Administration 162,718 9,580 40,127 3,000 215,425
Maintenance 33,755 821,082 854,837
Recreation 116,790 8,555 24,930 7,940 158,215
Aquatics 255,818 255,818
Senior Center 78,998 2,600 43,494 1,500 126,592
CenterPlace 144,848 10,075 146,325 20,051 321,299
General Government - 23,000 2,785,538 154,918 205,000 53,745 1,259,105 4,481,306
Total General Fund 3,681,425 207,426 4,830,568 18,136,342 331,305 61,994 28,508,165
31
City of Spokane Valley
2005 General Fund Expenditures by Dept
$28,508,165
Legislative Branch
General /� Legislative & Executive
°
Government Support 1.6%
15.9%
!i
Parks& Recreation
6.8%
Yt
Library .rl���.
7.4% �
Public Safety
55.4%
Planning & Community •
Development 5.7%
Public Works
2.6%
Operations &Administrative
Support 3.6%
32
City of Spokane Valley
2005 General Fund Expenditures by Type
$28,508,165
Interfund Transfers
1.2%
Capital Outlay
0.2%
/ Debt Service
4.6%
Intergovernmental
Payments
63.3% ^r N Salaries& Benefits
.�` "�:� .c 13.0%
�.
Supplies
0.7%
•
r
� r" x s • Services&Charges
17.0%
33
Fund: 001 General Fund Spokane Valley
Dept 011 Legislative Branch 2005 Budget
011 -Legislative Branch
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 2004
• Managed competition methods were researched and two pilot projects selected
for implementation: competitive bids from providers of library and park maintenance
services.
•A draft vision statement was created "A community of opportunity where
individuals and families can grow and play and businesses will flourish and
prosper." A scientifically valid survey of community attitudes and perceptions was
commissioned and the results shared with the community. Five(5)well attended
neighborhood citizen participation meetings were held around the City. Numerous
draft documents were prepared to stimulate policy discussions about the fundamental
issues facing the community.
• City's official website was designed and launched.
• The City Council and staff engaged in six Conversations with the Community.
Outreach to the youth in the community resulted in the formation of a Student Advis-
ory Council. Two retreats that are open to the public to review and adopt work plans
for each city department that outlines the major tasks to be accomplished during the
year.
• A five-year financial forecast of the City's financial health was made to create a
snapshot of our long-term fiscal situation so that today's budget choices are not
made without awareness of the financial trends that affect the sustained affordability
of public services. The forecast has been a useful tool to evaluate spending priorities.
• Councilmembers serve on twenty-seven (27) regional boards and commissions.
Both Council and staff have initiated contact with their counterparts locally, statewide
and nationally about the issues that matter most to Spokane Valley.
• Potentially workable interim and long-term solutions to wastewater treatment
problems were examined. City representatives continue to participate extensively in
sorting through the major capacity limitations, natural resource protection concerns
and regulatory hurdles facing the region.
Goals for 2005
• Adopt Spokane Valley's First Comprehensive Plan in compliance with the
requirements of the Growth Management Act, including an accepted vision statement,
documentation of land use goals in support of that vision and identification of
significant transportation system goals linked to implementation of the Plan.
34
Fund: 001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2005 Budget
011 -Legislative Branch
Goals for 2005,Continued
• Enact a Uniform Development Code that collates all of the City development
related regulations into a single, understandable reference that streamlines the
permitting process and facilitates customer service and business development
• Recompose the Five-Year Financial Forecast into a Six-Year Strategic
Financial Plan that forecasts revenues and expenses; identifies fiscal constraints;
and, formulates for Council consideration a budget-balancing plan that proposes
necessary service reductions or increased revenues or a combination thereof.
• Advance the Interests of Spokane Valley-through Effective External
Relations such as building a constructive relationship with the newly-composed
Board of County Commissioners; participating as full members of regional and
statewide boards and Commissions whose work affects the quality of life in the
community, and by advocating city issues with neighboring jurisdictions, municipal
organizations, the Legislature and Congress.
• Collaborate with Wastewater Dischargers and Regulatory Agencies in
analyzing data related to system acquisition options and in pursuit of interim and long-
term resolutions to water quality and wastewater treatment capacity concerns so that
economic development and natural resources continue to support the vitality of the
region.
• Establish a Formal City-Wide Customer Service Program with emphasis on
timely response, a user-friendly atmosphere, and an attitude of facilitation and
accomodation within the bounds of responsibility, integrity,and financial capability of
the City, including organizational and job description documents while pursuing"best
practices" in customer service.
Budget Summary
2003 2004
9-Month Amended 2005
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 $ 80,821 $ 83,008 $ 152,675
Supplies 10,010 14,760 15,460
Services&Charges 19,372 105,844 109,291
Capital Outlay 3,403 - -
Interfund Charges 11,187 11,760 10,800
Total Legislative Branch $ 124,793 $ 215,372 $ 288,226
35
Fund: 001 General Fund Spokane Valley
Dept 013 Executive&Legislative Support 2005 Budget
013-Executive& Legislative Support
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 provides communication linkage between citizens,the City Council,
City departments, and other government agencies.
Accomplishments for 2004
• Managed competition methods were researched and two pilot projects selected
for implementation: competitive bids from providers of library and park maintenance
services.
•A draft vision statement was created"A community of opportunity where
individuals and families can grow and play and businesses will flourish and
prosper." A scientifically valid survey of community attitudes and perceptions was
commissioned and the results shared with the community. Five(5)well attended
neighborhood citizen participation meetings were held around the City. Numerous
draft documents were prepared to stimulate policy discussions about the fundamental
issues facing the community.
• City's official website was designed and launched.
• The City Council and staff engaged in six Conversations with the Community.
Outreach to the youth in the community resulted in the formation of a Student Advis-
ory Council. Two retreats that are open to the public to review and adopt work plans
for each city department that outlines the major tasks to be accomplished during the
year.
• A five-year financial forecast of the City's financial health was made to create a
snapshot of our long-term fiscal situation so that today's budget choices are not
made without awareness of the financial trends that affect the sustained affordability
of public services. The forecast has been a useful tool to evaluate spending priorities.
• Councilmembers serve on twenty-seven(27)regional boards and commissions.
Both Council and staff have initiated contact with their counterparts locally, statewide
and nationally about the issues that matter most to Spokane Valley.
• Potentially workable interim and long-term solutions to wastewater treatment
problems were examined. City representatives continue to participate extensively in
sorting through the major capacity limitations, natural resource protection concerns
and regulatory hurdles facing the region.
Goals for 2005
• Adopt Spokane Valley's First Comprehensive Plan in compliance with the
requirements of the Growth Management Act, including an accepted vision statement,
documentation of land use goals in support of that vision and identification of
significant transportation system goals linked to implementation of the Plan.
35
Fund: 001 General Fund Spokane Valley
Dept 013 Executive& Legislative Support 2005 Budget
013-Executive& Legislative Support
Goals for 2005. Continued
• Enact a Uniform Development Code that collates all of the City development
related regulations into a single, understandable reference that streamlines the
permitting process and facilitates customer service and business development.
• Recompose the Five-Year Financial Forecast into a Six-Year Strateaic
Financial Plan that forecasts revenues and expenses; identifies fiscal constraints;
and, formulates for Council consideration a budget-balancing plan that,proposes
necessary service reductions or increased revenues ora combination thereof.
•Advance the Interests of Spokane Valley through Effective External
Relations such as building a constructive relationship with the newly-composed
Board of County Commissioners; participating as full members of regional and
statewide boards and Commissions whose work affects the quality of life in the
community, and by advocating city issues with neighboring jurisdictions, municipal
organizations,the Legislature and Congress.
• Collaborate with Wastewater Dischargers and Regulatory Agencies in
analyzing data related to system acquisition options and in pursuit of interim and long-
term resolutions to water quality and wastewater treatment capacity concerns so that
economic development and natural resources continue to support the vitality of the
region.
• Establish a Formal City-Wide Customer Service Program with emphasis on
timely response,a user-friendly atmosphere, and an attitude of facilitation and
accomodation within the bounds of responsibility, integrity, and financial capability of
the City, including organizational and job description documents while pursuing'best
practices"in customer service.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel-FTE Equivalents
City Manager 1.0 1.0 1.0
City Clerk 1.0 1.0 1.0
Deputy City Cleric 0.5 0.5 0.5
Administrative Assistant(CC) 1.0 1.0 1.0
Administrative Assistant(CM) 1.0 1.0 1_0
Total FTEs 4.5 4.5 4.5
Budget Detail
Salaries, Wages, & Benefits $ 170,816 $ 367,312 $ 391,969
Supplies 12,321 10,600 6,998
Services& Charges 70,169 54,690 38,650
Capital Outlay 2,636 - -
Interfund Charges 6,070 5,880 5,250
Total Executive& Legislative Support $ 262,012 $ 438,482 $ 442,867
37
Fund: 001 General Fund City of Spokane Valley
Dept: 016 Public Safety 2005 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, municipal court,
prosecutor services, public defender services, probation
services,jail and animal control services. See following page for
detail information on each budgeted section.
Law Enforcement - The Spokane County Sheriffs office is
responsible for maintaining law and order and providing police
services to the community under the direction of the Police Chief.
The office provides for the preservation of life, protection of
property, and reduction of crime.
Budgeted contract amount: $ 13,018,576
Judicial System -The Spokane County District Court is contracted
to provide municipal court services. The contract provides for
the services of judge and court commissioner with related support
staff. Budgeted amount also includes jury management fees.
Budgeted contract amount: $ 1,403,423
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: $ 289,798
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: $ 402,295
38
City of Spokane Valley
2005 Budget
016 - Public Safety
2003 2004
9-Month Amended 2005
Actuals* Budget Budget
Judicial System:
District Court Contract 818,342 910,000 691,328
Jury Management Contract - 5,000 5,000
Public Defender Contract 260,946 294,400 310,028
Prosecutor Contract 271,622 369,000 294,159
Crime Victim Compensation 4,078 10,000 10,000
Pretrial Services Contract _ - 24,000 32,908
Probation Services Contract 5,393 30,000 60,000
Subtotal Judicial System 1,360,381 1,642,400 1,403,423
Law Enforcement System:
Sheriff Contract 6,729,927 11,690,000 12,892,303 **
Emergency Management Contract 36,483 64,590 64,700
Law Enf. Bldg Maintenance Contract - 28,500 38,573
Vehicle Decals 4,105 10,000 10,000
Clothing & Uniforms 7,408 7,000 7,000
Purchase of Law Enf. Building - 28,500 -
Vehicle Usage Costs 1,199 500 500
Equipment Replacement Charge 4,100 5,500 5,500
Subtotal Law Enforcement System: 6,783,222 11,834,590 13,018,576
Jail System:
Jail Contract 146,589 210,000 171,039
Work Release (Geiger) - 48,000 118,759
Subtotal Jail System: 146,589 258,000 289,798
Other:
Capital Outlays 50,117 - -
Fines & Forfeitures State Remittance 290,567 590,000 590,000
Prosecution -Animal Control - - 7,332
Animal Control Contract 288,120 369,000 402,295
628,804 959,000 999,627
Total Public Safety $ 8,918,996 $ 14,693,990 $ 15,711,424
* Not all contract services were paid for the full 9-month period
**Sheriff Contract increase in 2005 is largely paid for using the increased sales tax of .1% approved
by voters in 2004 for criminal justice purposes.
39
City of Spokane Valley
2005 Budgeted Contract Expenditures
14,000,000
12,892,303
12,000,000
10,000,000 _ k >...... • - .„ _
8,000,000
•
6,000,000 , ,,., .Y.. .< ,......: ----
4,000,000 - ------ _ , ._ `
2,000,000 .. _ ,_-.
691,328' 310 028 294,159 402295
• '5,000 10',000, 32,908 60;000 64,700 1710.39 118,759' ,
``�v� \`�v� '��G` ��G` °� `�G~ SSG~ ��G` ��6 G` .��, tea°`0 0 o�a c• c• Q eb
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40
Fund:001 General Fund Spokane Valley
Dept 018 Operations&Administrative Services 2005 Budget
018-Operations&Administrative Services
The Operations&Administrative Services Department is composed of four
divisions,the Deputy City Manager Division,the Finance Division,the Legal
Division, and the Human Resources Division.
013-Deputy City Manager Division
The Deputy City Manager(DCM)supervises the Operations&Administrative
Services Department,assists the City Manager in organizing and directing the
other operations of the city and assumes the duties of the City Manager
in his/her absence.
Accomplishments for 2004
•
• Developed a managed competition pilot program and issued an RFP for library
and parks maintenance services. Performance measures, including those for
customer service,were developed as a part of the proposal.
• Presented major decision points concerning options for City Half. Council
determined that the City should continue leasing,and evaluate specific options when
and if they became available.
• Developed administrative policies and procedures for the organization.
• Developed an employee recognition program.
Goals for 2005
• Oversee and refine the day-to-day operations of the City services,focusing on
interdepartmental cooperation_
• Develop and institute procedures to ensure timely monitoring, response and
intervention in all critical path projects and significant issues in the operating
departments of the City.
• Complete an identification process to define the values which reflect the
organ'ization's culture as well as its vision,mission and goals.
• Establish a formal,citywide customer service program.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Bud et Budget
Personnel-FTE Equivalents
Deputy City Manager 1.0 1.0 1.0
Administrative Analyst 1.0 1.0 1.0
Office Assistant II 1.0 1.0 1.0
Administrative Assistant . 0_5 0_5 0_5
Total FTEs 3.5 3.5 3.5
Budget Detail
Salaries,Wages, &Benefits $ 91,668 $247,200 $ 249,292
Supplies 9,383 4,800 6,200
Services&Charges 74,623 8,770 7,700
Capital Outlay - - -
Interfund Charges 6.856 6,380 5,750
Total Deputy City Manager Division $ 182,530 $ 267,150 $ 268,942
41
Fund: 001 General Fund Spokane Valley
Dept 018 Operations &Administrative Services 2005 Budget
014- Finance Division
The Finance Department provides financial management services for all city
departments. Programs include accounting and reporting, payroll, accounts payable,
purchasing, budgeting and financial planning, treasury, information technology
and investments. The department is also responsible for generating and analyzing
data related to the City's operations. The department prepares monthly, quarterly,
and annual financial reports and budgets to ensure compliance with state laws.
Accomplishments for 2004
• Developed a Five-Year Financial Plan.
• Implemented a business registration system.
• Produced a disaster recovery plan for the IT system.
• Produced the first Comprehensive Annual Financial Report.
• Received unqualified opinion for 2003 financial statements.
Goals for 2005
• Expand multiyear financial plan to six years, identify financial constraints and
propose a budget balancing plan.
• Complete an A-87 cost allocation study and plan.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel- FTE Equivalents
Finance&Admin Services Director 1.0 1.0 1.0
Accounting Manager 1.0 1.0 1.0
Accountant/Budget Analyst 1.0 1.0 1.0
Accounting Technician 1.0 1.0 1.0
IT Specialist 1.0 1.0 1.0
Administrative Assistant 0.5 0.5 0.5
Total FTEs 5.5 5.5 5.5
Budget Detail
Salaries, Wages, & Benefits $ 128,385 $ 380,867 $ 407,619
Supplies 4,494 8,883 7,700
Services & Charges 91,806 11,960 12,400
Capital Outlay - - -
Interfund Charges 6,407 10,240 9,250
Total Finance Division $ 231,092 $ 411,950 $ 436,969
42
Fund: 001 General Fund Spokane Valley
Dept 018 Operations & Administrative Services 2005 Budget
015 - Legal Division
The City Attorney provides accurate and timely legal advice to the Council,
City departments and advisory boards and commissions on a wide variety
of municipal issues to improve effectiveness and minimize risk of City operations.
General legal services for the city are contracted from Witherspoon, Kelley,
Davenport, &Toole. Stanley Schwartz is the lead attorney.
Additional funds have been included in the budget for special counsel, which
may be needed from time to time. Funding has also been included for a Legal
Intern, who will provide assistance to the Deputy City Attorney on a number of issues.
Accomplishments for 2004
•
• Drafted most of the ordinances, resolutions and contracts adopted by the Council
since January 2004.
• Provided IegaUtechnical support to the Department of Community Development in
planning phase of the Comprehensive Plan.
• Successfully prosecuted Growth Management appeal.
Goals for 2005
• Continue researching options for provision of court-related services.
• Provide quality and timely legal support for all city departments.
• Assist Community Development in developing Final Comprehensive Plan.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel - FTE Equivalents
Deputy City Attorney 1.0 1.0 1.0
Budget Detail
Salaries, Wages, & Benefits $ 62,638 $ 87,964 $ 93,945
Supplies 562 3,180 2,300
Services & Charges 94,212 105,300 102,562
Capital Outlay - - -
Interfund Charges 18 3,860 3,500
Total Legal Division $ 157,430 $ 200,304 $ 202,307
43
- Fund: 001 General Fund Spokane Valley
Dept: 018 Operations & Administrative Services 2005 Budget
016 - Human Resources Division
Human Resources (HR) is administered through the Deputy City Manager (DCM)
who serves as the Human Resources Manager for the City. The HR operation
provides services in compensation, benefits, training and organizational
development, staffing, employee relations, and communications.
Accomplishments for 2004
• Developed City's web based intranet to make information more accessible to
employees.
• Developed a basic City employee training program, based upon an assessment
of legally required or highly encouraged topics.
• Conducted training classes for employees, including topics such as media
relations and professional (report) writing.
Goals for 2005
• Negotiate the City's first labor agreement.
• Review and revise human resources policies and procedures.
• Develop a schedule for reviewing and revising the City's job descriptions.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel - FTE Equivalents
Deputy City Clerk 0.5 0.5 0.5
Budget Detail
Salaries, Wages, & Benefits $ 24,233 $ 29,701 $ 32,062
Supplies 2,611 5,000 3,500
Services & Charges 41,307 820 81,821
Capital Outlay - - -
Interfund Charges - 2,680 2,000
Total Human Resources Division $ 68,151 $ 38,201 $ 119,383
44
•
Fund: 001 General Fund Spokane Valley
Dept 032 Public Works 2005 Budget
•
032 - Public Works
The Public Works Department provides overall planning and oversight of public
works projects in the City of Spokane Valley. The department provides
engineering plan review, inspection, coordination of major public works capital
improvement projects, long-range transportation planning and neighborhood traffic
management.
Accomplishments for 2004
• Continued on-going analysis and review with the County, City of Spokane, and
DOE regarding Wastewater Treatment Facility options.
• Established a Regional Wastewater Committee to evaluate the possibilities of a
Spokane Regional Wastewater Alliance.
• Managed and refined contracts with Spokane County and others for public works
services and construction.
• Provided engineering review and support for City projects and other City public
works needs.
• Developed the 2005-2010 Six Year Transportation Improvement Plan (TIP)for
Council adoption.
• Provided public works expertise in the Comprehensive Planning effort.
• Provided Development Review on nine (9) new Commerical Development
Projects, and sixty-three Single Family projects from July 1, 2003 to July 1, 2004,
resulting in seventy-one new Commercial Development lots and one thousand,
twenty-one Single Family lots.
• Implemented and closely supervised the major Street Capital Projects.
Goals for 2005
• Analyze and review with the County, City of Spokane, and DOE regarding
Wastewater Treatment Facility options.
• Work with the Regional Wastewater Committee to evaluate the possiblities of a
Spokane Regional Wastewater Alliance.
• Develop a Public Works strategic plan that will provide a blueprint for the
development of the department.
45
v
Fund: 001 General Fund Spokane Valley
Dept: 032 Public Works 2005 Budget
032 - Public Works
Goals for 2005, Continued
• Manage and refine contracts with Spokane County and others for public works
services and construction.
• Provide engineering review and support for City projects and other City public
works needs.
• Develop the Six Year Transportation Improvement Plan (TIP) for Council adoption.
• Provide public works expertise in the Comprehensive Planning effort.
• Provide Development Review on new Commercial Development Projects, Single
Family Lots and Multi-Family Units.
• Implement and closely supervise the major Street Capital Projects.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel - FTE Equivalents
Public Works Director 1.0 1.0 1.0
City Engineer 1.0 0.0 0.0
Administrative Assistant 0.5 1.0 1.0
Senior Engineer (Development) 1.0 1.0 1.0
Assistant Engineer(Development) 1.0 1.0 1.0
Senior Engineer(CIP) 1.0 1.0 1.0
Engineer(CIP Planning/Grants) 0.0 0.0 1.0
Assistant Engineer(CIP) 1.0 1.0 1.0
Engineering Technician 1.0 1.0 1_0
Total FTEs 7.5 7.0 8.0
Budget Detail
Salaries, Wages, & Benefits $ 309,172 $ 524,019 $ 661,392
Supplies 16,284 16,740 29,878
Services & Charges 98,779 40,240 15,620
Capital Outlay 20,530 35,170 -
Interfund Charges 17,950 14,910 17,100
Total Public Works $ 462,715 $ 631,079 $ 723,990
46
Fund: 001 General Fund Spokane Valley
Dept: 058 Planning & Community Development 2005 Budget
058 - Planning & Community Development
The Planning & Community Development Department provides overall management
and oversight of development services including current and long-range
planning, coordination of regional environmental issues, building permitting
and inspections, and code enforcement. The Permit Center provides coordinated,
one-stop administration of all development permits. The Code Enforcement Officer
is responsible for the enforcement of zoning regulations and nuisance abatement.
058 - Planning Division
The Planning Division is responsible for providing professional policy guidance
on land use issues to the City Council and Planning Commission. It is also
responsible for processing land use permits, reviewing environmentally sensitive
areas, and providing code enforcement services.
Accomplishments for 2004
• Streamlined the development review process.
• Implemented a functional permitting system.
• Completed a draft of the Comprehensive Plan for Community Review.
• Secured participation in the National Flood Insurance Program.
• Completed revisions to the Sign regulations.
• Completed webpage update process.
• Initiated review of key development standards.
• Completed economic analysis for Sprague Appleway Corridor.
• Initiated a strategic annexation plan.
• Updated Shoreline Management Program.
• Completed development regulations informational pamphlet.
47
Fund: 001 General Fund Spokane Valley
Dept: 058 Planning & Community Development 2005 Budget
058 - Planning Division
Goals for 2005
• Complete the Comprehensive Plan.
• Complete Spokane Valley Uniform Development Code.
• Complete the strategic annexation plan.
• Participate in a Regional/Urban Design Assistance Team (R/UDAT) Program.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel - FTE Equivalents
Community Development Director 1.0 1.0 1.0
Planning Manager 1.0 1.0 1.0
Senior Planner 0.0 0.0 1.0
Planning Manager - Current 1.0 1.0 0.0
Associate Planner 2.0 2.0 2.0
Assistant Planner 2.0 2.0 1.0
Planning Technician 1.0 1.0 1.0
Permit Specialist 0.0 0.0 1.0
Administrative Assistant 0.5 1.0 1.0
Total FTEs 8.5 9.0 .9.0
Budget Detail
Salaries, Wages, & Benefits $ 298,987 $ 623,975 $ 633,301
Supplies 15,904 19,999 16,250
Services & Charges 222,785 260,500 270,955
Capital Outlay 1,811 - -
Interfund Charges 15,940 20,284 13,500
Total Planning Division $ 555,427 $ 924,758 $ 934,006
48
Fund: 001 General Fund Spokano Valley
Dept 058 Planning &Community Development 2005 Budget
059 -Buildinq Division
The Building Division implements the Washington State Building Code. It is
responsible for ensuring that buildings and structures comply with adopted building
code standards through professional plan review and inspection services. The Permit
Center receives applications and coordinates the review and processing of permits.
Accomplishments for 2004
• Streamlined the permit process.
• Completed implementation of a functional permitting system.
• Completed the Grading Ordinance.
• Secured participation in the National Flood Insurance Program.
•Adopted International Building Codes.
• Completed informational pamphlets.
• Established pool of on-call inspectors to supplement inspection staff
• Instituted enforcement of Clear View triangles.
Goals for 2005
• Integrate Building and Code Compliance provisions within the Uniform Development
Code.
• Reduce backlog of Code Compliance actions by 10%.
• Consolidate Planning site plan review within Plan Review.
• Integrate inter-agency requirements with adopted Code provisions.
• Expand inter-agency participation in Code Compliance.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel-FTE Equivalents
Building Official 1.0 1.0 1.0
Building Inspector II 2.0 2.0 2.0
Code Enforcement Officer 1.0 2.0 2.0
Permit Specialist 2.0 2.0 2.0
Plans Examiner 1.0 1_0 1.0
Total FTEs 7.0 8.0 8.0
Budget Detail
Salaries, Wages, & Benefits $254,832 $497,058 $ 555,816
Supplies 18,940 31,998 31,575
Services& Charges 39,006 19,265 74,255
Capital Outlay 51,704 40,000 8,249
Interfund Charges 14,061 31,440 26,664
Total Building Division $ 378,543 S 619,761 $ 696,559
49
Fund: 001 General Fund Spokane Valley
Dept: 072 Library 2005 Budget
072 - Library
Library services to Valley residents are currently provided by the Spokane County
Library District (SCLD). Under a managed competition pilot project, the City issued a
request for proposals for 2005 library services.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Salaries, Wages, & Benefits $ - $ - $ -
Supplies - - -
Services & Charges - 2,053,250 2,270,000
Capital Outlay - - -
Interfund Charges - - -
Total Library $ - $ 2,053,250 $ 2,270,000
50
Fund: 001 General Fund Spokane Valley
Dept 076 Parks & Recreation 2005 Budget
076 - Parks & Recreation
The Parks and Recreation Department is composed of six divisions, the
Administration, 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, within a defined budget.
000 - Parks Administration
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 2004
• Started the Parks and Recreation Master Plan.
• Dedication of Mirabeau Meadows Park.
Goals for 2005
• Strive for the highest level of customer service in all department activities.
• Complete & evaluate Master Plan to determine community's needs and provide
direction for a Comprehensive Plan.
• Dedication/Grand Opening of the CenterPlace facility.
• Pursue new grant opportunities.
Budget Summary
2003 2004
9-Month Amended 2005
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 $ 129,229 $ 169,069 $ 162,718
Supplies 2,713 44,487 9,580
Services & Charges 659,619 649,539 40,127
Capital Outlay 32,589 112,127 -
Interfund Charges 3,185 5,040 3,000
Total Parks Administration $ 827,335 $ 980,262 $ 215,425
51
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2005 Budget
300 - Maintenance Division
The Maintenance Division coordinates and facilitates the operation and maintenance
of all City parks. Currently, the City contracts with Spokane County for the parks
maintenance services. In 2004, a request for proposals was issued for parks
maintenance services to assure the City is getting a reasonable price for the service.
Accomplishments for 2004
• Created a park maintenance proposal for the privatization of park maintenance.
Goals for 2005
• Evaluate and manage the park maintenance contract.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Salaries, Wages, & Benefits $ - $ - $ -
Supplies - - 33,755
Services & Charges - - 821,082
Capital Outlay - - -
Interfund Charges - - -
Total Maintenance Division $ - $ - $ 854,837
Note: The Maintenance Division was combined with the Administration Division for 2003 and 2004. Historical
maintenance costs are included in the Parks Administration budget.
52
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2005 Budget
301 - Recreation Division
The Recreation Division coordinates and facilitates the delivery of recreation programs
and services throughout the city and the City's park system. In 2004, the Division
developed summer recreation programs to provide healthy, constructive leisure time for
citizens of all ages.
Accomplishments for 2004
• Developed cost recovery spreadsheets for all recreation programs.
• Developed a comprehensive list of other recreation providers for Spokane Valley.
Goals for 2005
• Pursue recreation programming as per Master Plan recommendations.
• Continue to serve as a clearinghouse for recreation program needs by referring
citizens to other providers.
• Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel - FTE Equivalents
Recreation Coordinator 1.0 1.0 1.0
Budget Detail
Salaries, Wages, & Benefits $ 24,754 $ 61,167 $ 116,790
Supplies 4,707 8,585 8,555
Services & Charges 48,489 25,561 24,930
Capital Outlay - - -
Interfund Charges 4,885 8,120 7,940
Total Recreation Division $ 82,835 $ 103,433 $ 158,215
53
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2005 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 Spokane County for all aquatic activities within the
City. The County provides the lifeguards and maintains the pools during the season.
Accomplishments for 2004
• Participation was as follows: 16,001 swimmers; 909 people enrolled in swim lessons;
and 79 people enrolled in swim teams.
• Pools were open additional hours and on weekends.
Goals for 2005
• Pursue recommendations of the Parks & Recreation Master Plan.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Salaries, Wages, & Benefits $ - $ - $ -
Supplies - - -
Services & Charges - 253,074 255,818
Capital Outlay - 10,000 -
Interfund Charges - - -
Total Aquatics Division $ - $ 263,074 $ 255,818
54
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2005 Budget
304 - Senior Center Division
The Senior Center Division accounts for the costs associated with providing
entertainment and leisure activities for the City's senior citizens.
Accomplishments for 2004
• Expanded program opportunities.
• Expanded volunteer opportunities for seniors within the community.
• Developed fundraiser activities.
• Reduced cost to print the monthly newsletter.
Goals for 2005
• Develop programs to reach the 50+ (young seniors).
• Develop a Wellness Center at CenterPlace and expand wellness awareness.
• Offer outdoor activities for active seniors.
• Recruit volunteers to work in the greenhouse. .
• Investigate feasibility of extended hours for activities at the Center for working seniors.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel - FTE Equivalents
Senior Center Supervisor 1.0 1.0 1.0
Budget Detail
Salaries, Wages, & Benefits $ 6,271 $ 84,021 $ 78,998
Supplies 2,465 3,945 2,600
Services & Charges 2,864 38,045 43,494
Capital Outlay - - -
Interfund Charges - 3,360 1,500
Total Senior Center Division $ 11,600 $ 129,371 $ 126,592
55
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2005 Budget
305 - CenterPlace Division
Construction of Mirabeau Point CenterPlace began in late 2003, and has an expected
completion date of 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. This $10 million project is financed through numerous corporate,
individual and service club donations along with funding support from the Spokane
Public Facilities District. The City will be responsible for the construction, finance and
operation of the new facility. At total build out, the approximately 54,000 square foot
facility will house the new City of Spokane Valley Senior Center, a great room (banquet
facility), numerous meeting rooms, multi purpose rooms and a high tech lecture hall.
The facility will combine with Mirabeau Meadows Park and Mirabeau Springs to
form a regional focal point for Northeast Washington and Northern Idaho.
Accomplishments for 2004
• Construction continued on schedule and within budget.
Goals for 2005
• Develop programs and ideas for space utilization, and begin marketing and future
reservations for the facility.
• Assist with construction oversight and with purchase of furniture, kitchenware, etc.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel - FTE Equivalents
CenterPlace Manager 0.0 1.0 1.0
Administrative Assistant 0.0 0.0 1.0
Maintenance Worker 0.0 0.0 1.0
Total FTEs 0.0 1.0 3.0
Budget Detail
Salaries, Wages, & Benefits $ - $ 75,719 $ 144,848
Supplies - 6,554 10,075
Services & Charges - 29,725 146,325
Capital Outlay - 11,962 -
Interfund Charges - 1,680 20,051
Total CenterPlace Division $ - $ 125,640 $ 321,299
56
Fund:001 General Fund Spokane Valley
Dopt 090 General Government 2005 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 hail and
related utilities,management information services,insurance costs,miscellaneous
city intergovernmental costs and capital equipment costs that benefit more than
one department. In 2005,the General Fund is scheduled to repay$1,259,105 of
outstanding debt
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Genera!Citywide Costs
Accounting&Audit Services $ - $ 35,000 $ 156,900
Software Maintenance 13,155 35,000 20,000
Election Costs - 50,000 50,000
Business Registrations 5,075 15,000 15,000
Advertising - 21,550 21,550
Employee Recognition&Safety Program - 3,000 3,000
Web Page 26,104 10,000 5,000
TelephoneiDSL Charges - 20,000 20,000
IT Consulting 77,660 60,000 70,000
Permitting Software - 60,000 -
Student Advisory Council - 500 500
Operating Supplies 22,887 - 5,000
Search Fees 122,408 - -
Start-Up Capital Outlays 271,795 - -
Miscellaneous 1,183 20,000 20,000
lnterfuntl
Interfund Loan Interest 34,891 75,000 75,000
Interfund Risk Management Payment 669 130,000 130,000
Operating Transfer-Loan Repayment - 800,000 1259,105
Facilities
Facility Repairs&Maintenance - 1,500 -
Miscellaneous Building Maintenance 3,077 5,000 5,000
City Hall Leasing Costs:
City Hall Rent 190,580 220,683 251,055
Leasehold Improvements 36,193 88,745 53,745
Storage Space&Parking - 3,000 3,000
Outside Services
Memberships-SRTC - 42,500 36,000
Alcohol Treatment 8,858 15,800 19,000
Spokane County Air Pollution Authority 87,227 115,000 118,918
Voter Registration Maintenance - - 50,000
City Economic Development 4,306 10,000 10,000
Cable Franchise Negotiations - 50.000 20,000
Impact Fee Study - - 50,000
Requests from Outside Agencies - 100,000 100,000
Contingency&Reserves
Reserve for Revenue Adjustments - 463,300 813,533
Operating Reserve-Mirabeau Project - 300,000 -
Service Level Stabilization Reserve - 200,000 600,000
Contingency - 500,000 500,000
$906,068 $ 3,450,578 $ 4,481,306
57
Fund:101 Street Fund Spokane Valley
Dept 042 2005 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.
The transportation networks, under this program, are designed,constructed, and
maintained to improve the quality of life while providing the efficient movement of
commerce.
Accomplishments for 2004
• Managed contracts with the County and State for public works services including
maintenance, engineering and construction.
• City assumed operation and maintenance of all City streets and two state highways,
SR 290 and SR 27.
• Continued to contract with Spokane County for engineering services related to operations
and maintenance of City streets.
• Worked with Community Development to ensure that adequate traffic and transportation
mitigation was provided.
Goals for 2005
• Operate and maintain all City streets and two state highways, SR 290 and SR 27,which
the City has assumed.
• Continue to contract with Spokane County for engineering services related to operations
and maintenance of City streets.
• Develop a Neighborhood Traffic Calming Management program.
• Work with Community Development to ensure that adequate traffic and transportation
mitigation is provided.
• Develop a six-year street master plan and a 20 year pavement management plan.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel-FTE Equivalents
Senior Engineer-Traffic 0.4 0.4 0.4
Public Works Superintendent 1.0 1.0 1.0
Construction Inspector 1.5 1.4 1.4
Senior Engineer(PlanninglGrants) 0_0 0.1 0_4
Total FTEs 2.9 2.95 • 3.2
Budget Detail
Salaries,Wages, & Benefits $ 85,953 $ 185,638 $ 198,354
Supplies 3,584 13,280 13,280
Services&Charges 2,354,215 3,531,766 2,939,292
Capital Outlay 49,611 - -
Interfund Charges 22 42,500 167,140
Total Street Fund $ 2,493,385 $ 3,773,184 $ 3,318,066
•
58
Fund: 102 Arterial Street Fund Spokane Valley
Dept: 041 2005 Budget
102 - Arterial Street Fund
The Arterial Street Fund accounts for the receipt and expenditure of the State-levied
motor vehicle fuel tax distributed to the City in accordance with State RCW 82.36.020.
These revenues will be transferred to the Street Capital Projects Fund for the construction,
improvement, chip sealing, seal coating, and repair of arterial streets.
Budget Summary
2003 2004
9-Month Amended 2005
•
Actual Budget Budget
Budget Detail
Transfer to Street Capital Projects $ 165,549 $ 600,000 $ 670,400
Transfer to Capital Grants Fund - - 186,000
Total Arterial Street Fund $ 165,549 $ 600,000 $ 856,400
Fund: 103 Trails & Paths Fund Spokane Valley
Dept: 103 2005 Budget
103 -Trails & Paths Fund
The Trails & Paths Fund accounts for the receipt and expenditure of the State-levied
motor vehicle fuel tax distributed to the City in accordance with State RCW 47.30.050.
These revenues originate from .42% of motor vehicle fuel tax attributable to Street
Maintenance. These funds are restricted for the purpose of constructing new trails and
paths throughout the City. No expenditures are budgeted for this fund in 2005.
59
Fund: 105 Hotel/Motel Fund Spokane Valley
Dept: 105 2005 Budget
105 - Hotel/Motel Fund
The Hotel/Motel Fund accounts for the receipt and expenditure of a basic tax of
two percent on all charges for furnishing lodging at hotels, motels, and similar establish-
ments for a continuous period of less than one month. When this tax is imposed, the state
sales tax decreases by a like amount, so tourists and other lodgers experience no increase
as a result of this tax. This basic tax is to be used solely for the purposes of tourism
promotion, acquisition or operation of tourism-related facilities, and marketing of special
events and festivals designed to attract tourists.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Tourism Promotion $ 35,425 $ 475,000 $ 260,000
Transfer to GF - Mirabeau Allocation - - 40,000
$ 35,425 $ 475,000 $ 300,000
60
Fund: 204 Limited Tax General Obligation - Debt Service Fund Spokane Valley
Dept: 204 2005 Budget
204 - Limited Tax General Obligation - Debt Service Fund
The LTGO - Debt Service Fund collects and distributes monies received and paid for
long-term debt obligations. Revenue to this fund consists of money received from the
Public Facility District, which will be used to pay annual debt obligations for the Mirabeau
bonds.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Debt Service on Mirabeau Bonds $ - $ 600,000 $ 397,745
Debt Service on Street Bonds - 200,000 185,090
Total Debt Service Fund $ - $ 800,000 $ 582,835
61
Fund: 301/302 Capital Projects & Special Capital Projects Funds Spokane Valley
2005 Budget
301/302 - Capital Projects & Special Capital Projects Funds
These funds account for the collection and expenditure of the real estate excise tax levied
on all sales of real estate. The tax is levied in two phases of a quarter of a percent each.
The first quarter percent of the real estate excise tax (REET 1) must be spent on capital
improvements identified in a capital improvements plan. This REET /tax is accounted for
in the Capital Projects Fund 301.
The second quarter percent (REET 2) may only be levied by cities that are planning under
the Growth Management Act. These funds must be used for public works capital projects
The REET 2 tax is accounted for in the Special Capital Projects Fund 302.
Revenues accumulated in these funds will be used as matching funds for construction
projects and will be transferred to other Capital Project Funds.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
301 - Capital Projects Fund
Transfer to Street Capital Projects $ 36,554 $ - $ -
Transfer to Debt Service - 100,000 92,545
Transfer to General Fund - 80,000 40,000
Parks Capital Improvements - - 200,000
Total Capital Projects Fund $ 36,554 $ 180,000 $ 332,545
302 - Special Capital Proiects Fund
Transfer to Street Capital Projects $ 110,000 $ 200,000 $ 112,600
Transfer to Debt Service - 100,000 92,545
Total Special Capital Projects Fund $ 110,000 $ 300,000 $ 205,145
62
Fund: 303 Street Capital Projects Fund Spokane Valley
2005 Budget
303 - Street Capital Projects Fund
The Street Capital Projects Fund accounts for monies used to finance the 6 year
transportation improvement plan. Revenues are transfers from the Arterial Street
Fund, Capital Projects Fund, and Special Capital Projects Fund and bond sale
proceeds.
Expenditures are often for matching funds for Transportation Improvement Board and
other grants.
Budget Summary •
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Road Design & Construction Projects
Pines/Mansfield, Wilbur Rd. to Pines $ - $ 55,000 $ 28,000
Sullivan Road Extension - 15,700 5,000
16th Avenue- Project 2 - 260,000 -
Park Road - Project 2 - 195,000 -
Evergreen Road - 348,000 -
Valley Couplet - 15,000 -
TIB Matching Funds 294,964 - -
Engineering Services 17,109 - -
Road Preservation Projects
Other Preservation Projects - 830,000 750,000
Consultant Contract - 60,000 -
Contingency - - 150,000
Road Paveback(Septic Elimination)
Sipple - 141,000 -
Veradale Phase II - 284,000 -
Burns Road - 31,000 -
Orchard Avenue - - -
Inland - - -
Johnston - - -
Sherwood Forest - - -
Parks Road - - -
Edgerton - - -
Miscellaneous Projects - 92,609 -
Total Street Capital Projects Fund $ 312,073 $ 2,327,309 $ 933,000
' See page 70 for funding information on these projects.
63
Fund: 304 Mirabeau Point Capital Project Fund Spokane Valley
Dept: 304 2005 Budget
304 - Mirabeau Point Capital Project Fund
Mirabeau Point is a multi-use regional project located at 2426 Discovery Place which
will be constructed and operated by the City.
CenterPlace will provide space for a Conference Center Wing, Senior Center Wing and
a Great Room Wing. The portion of CenterPlace used for the Conference Center Wing
and Great Room Wing is being developed as a "regional facility"as defined in RCW
36.100 and 35.57.020.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Construction in Progress $ 98,470 $ 9,500,000 $ 3,000,000
Bond Issue Costs 170,692 - -
Total Mirabeau Point Project Fund $ 269,162 $ 9,500,000 $ 3,000,000
Fund: 305 Street Bond Capital Projects Fund Spokane Valley
Dept: 305 2005 Budget
305 - Street Bond Capital Projects Fund
The Street Bond Capital Projects Fund accounts for monies received from bond
proceeds which will be used for various capital street projects.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Transfer to Street Capital Projects $ - $ 2,460,000 $ 406,000
Bond Issue Costs 48,584 - -
Total Street Bond Capital Fund $ 48,584 $ 2,460000 $ 406,000
64
•
Fund: 307 Capital Grants Fund Spokane Valley
Dept 307 2005 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 TIB, SRTC and BRAC.
Revenues to this fund are from grant proceeds and transfers from other special revenue
funds.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Barker Road Reconstruction $ - $ 639,000 $ 1,114,000
24th Avenue Sidewalk Project - $ 198,000 -
8th Avenue - - 1,136,000
Broadway Avenue - - 812,000
Wellesley Avenue - - 344,000
Park Road - - 164,000 •
Dishman Mica Road - - 41,000
Appleway Road - - 216,000
Total Capital Grants Fund $ - $ 837,000 $ 3,827,000
See page 70 for funding information on these projects.
Fund: 308 Barker Bridge -Federal Grant Fund Spokane Valley
Dept 308 2005 Budget
308 -Barker Bridge -Federal Grant Fund
The Barker Bridge- Federal Grant Fund was created to account for the revenues and
expenditures associated with the Barker Road Bridge Replacement Project. This project
is fully funded by BRAC grant proceeds and will cost approximately$8,000,000 over the
course of the next few years.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Barker Road Bridge Replacement Project $ - $ 702,000 $ 234,000
* See page 70 for funding information on these projects.
65
Fund:402 Stormwater Management Fund Spokane Valley
Dept 402 2005 Budget
402-Stormwater Management Fund
The Stormwater Management fund accounts for receipt and expenditure of the stormwater
management fee. This fee is levied on an annual basis based upon a number of service
units attached to the parcel.
The expenditures are used for stormwater construction and management through both
the Public Works Department and Spokane County.
Accomplishments for 2004
• Enforced standards to improve water quality and protect the aquifer.
•Provided support to planning and building to insure that new development meets
stormwater standards.
•Participated in the development of Department of Ecology stormwater regulations
including the UIC and NPDES Phase II programs and the finalization of the Eastern
Washington Stormwater Manual.
• Investigated existing drainage problems.
•Performed floodplain permit engineering review.
•Managed the swale inspection program.
• Managed Spokane County contract work for stormwater billing.
•Initiated development of City drainage design manual based upon DOE's Eastern
Washington Manual. Developed new swab design method.
Goals for 2005
• Design and implement solutions for existing drainage problems.
•Perform floodplain permit engineering review.
•Manage the swate inspection program.
• Update stormwater billing procedures.
• Implement new swale design method.
•Develop and implement six year plan for construction of regional and semi-regional
drainage facilities,
•Continue development of the City stormwater design manual.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Personnel-FTE Equivalents
Engineer 0.0 0.0 1.0
Engineering Technician 0_0 0_0 1.0
Total FTEs 0.0 0.0 2.0
Budget Detail
Salaries,Wages,&Benefits $ - $ - $ 151,112
Supplies - 6,700 22,700
Services&Charges 4,141 382,000 859,102
Capital Outlay - - 20,000
Interfund Transfers - 150,000 259.607
Total Stormwater Fund $ 4,141 $ 518,700 $ 1,312,521
66
Fund: 501 Equipment Rental & Replacement Fund Spokane Valley
Dept: 501 2005 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, 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.
Accomplishments for 2004
• Administered an accounting system for replacement costs for city equipment.
• Revised replacement charges for the 2005 budget year to better reflect expected usage.
Goals for 2005
• Continue to administer and refine the accounting system for replacement costs.
• Setup and administer an inventory tracking system.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Salaries, Wages, & Benefits $ - $ - $ -
Supplies 2,212 5,000 7,500
Services & Charges 26,579 23,600 25,000
Capital Outlay 41 15,000 18,551
Interfund Transfers - - -
Total ER&R Fund $ 28,832 $ 43,600 $ 51,051
67
Fund: 502 Risk Management Fund Spokane Valley
Dept: 502 2005 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 self-insured unemployment claims through the
State of Washington and Washington Cities Insurance Authority.
Accomplishments for 2004
• Administered an accounting system for the risk management internal service fund.
Goals for 2005
• Continue to administer and refine the risk management internal service fund accounting
system.
Budget Summary
2003 2004
9-Month Amended 2005
Actual Budget Budget
Budget Detail
Salaries, Wages, & Benefits $ - $ - $ -
Supplies - - -
Services & Charges - 137,500 134,450
Capital Outlay - - -
Interfund Transfers - - -
Total Risk Management Fund $ - $ 137,500 $ 134,450
68
City of Spokane Valley
Capital Expenditures for 2005
Revenue Source
Department Capital Outlay Description Total City REET 1*
059 Building
Shelving 8,249 8,249
090 General Government
Leasehold improvements 53,745 53,745
Total Capital Expenditures $ 61,994 $ 61,994 $ -
*Real Estate Excise Tax 1
69
City of Spokane Valley
Capital Expenditures for 2005
MIrebeau
Point General Grant Arterial Storms/der
Bond Street Uond Fund Proceeds Street Monagertant
Deportment Capital Outlay Oesertplion Total Proceeds Proceeds Transfers and Fees REET 1• REET 2• Fund Fees TIB"' SRTC••"• BRAC
301 Capital Projects Fund
Parts ancrotimme is 200,000 200,000
303 Street Fund
Eoad.Poo13LA Corhlnadkn hale
f WreslMansiiek.%%bur Rd.to Pies 1,777,000 1.749.000 28,000
Salyut Road Fnion 327,000 322,000 5,000
Rood IIas cyjsnProlnct
Oder tgeaervabon Projects 750,000 112,559 520,441 117,000
Cortrpnncy 150,000 150,003
307 Capital Grunts Fund
Bind!?esian A Constnrcfen Preie,611
Broker Road 1,114,000 215,000 8,000 881,000
Aacksvray Road 210,000 30.30 160,000
81hAvenue 1,138,000 153000 983000
Road Presmlatkine-t
Broadway Av(Imar 812,000 110.000 704000
WoSnkry Ammo 344,000 47,000 297.000
Pork Road 1114,003 8,000 14,000 142,030
Diz vnon Mica Road 41,000 7000 34,000
308 darker Rados-Fad Grant Fund
Barker Rued Bridge Recamtnrc4on 234,000 234.000
304 Mlrabeau Point
Construction in Prooress 3,0000110 3,000,000
402 Stonmaator Fund
Vehicle Purchase 20.080 20,000
501 Equipment R8R Fund
Vehicle Purchase 18,551 10,551
Total Capital Expenditures 310,303,;01 ,tea 0,110 000 f 40C 000 S 19 551 flA11000 f 280.000 f 112 iii f 550 441 S 170 000 f 091 000 f 2.344 000 f 234 000
'Real Eatoto Exdao Text
"Real Estate Excise Tax 2
' t•rwnporlofon trfrOvemad Beard(State Funds)
""'5pukero Regier cal 1 rarapereatket Coved lFedand Fulls)
""'13ddpe Replecerneni Advisory Committee IFedaol Raids[ •
•
70
Position Usting
City of Spokeno Valley
2000 Budgeted Positions
Se 1
Ir
� � ce 9 I i� ' I I AZ
Unfilled I d It # a° m � at
Lrty MANAGER 1,0 I.0
DEPUTY CITY MANAGER 1.0 1.0
DEPUTY CITY ATTORNEY 1,0 1,0
COMMUNITY DEVELOPMENT DIRECTOR 1,0 1.0
PUBLIC WORKS DIRECTOR 1.0 1.0
FINANCE DIRECTOR 1.0 1.0
PARKS 5 RECREATION OIRECTOH 1.0
CIrICLCRK 1.0 1..0 ,
PLANNING MANAGER 1,0 1.0
CF•rreFtPLAC1:MANAGER 1.0 1.0
SENIOR ENGINEER 2.0 0.4 1,0 34
SENIOR ENGINEER 1.0 1.0
SENIOR ENGINEER-TRAFFIC 0.4 0.4
ASSISTANT ENGINEER 2.0 2.0
ENGINEERING TECHNICIAN 1,0 1.0 2.0
SENIOR PLANNER 1.0 1,0
ASSOCIATE PLANNER•CURRENT 1.0 1.0
ASSOCIATE PLANNER-LONG-TERM 1.0 1.0
ASSISTANT PLANNER 10 1.0
CODE ENFORCEMENT OFFICER 2.0 2.0
BUILDING OFFICIAL 1.0 1.0 -
BUILDING INSPECTOR■ 2.0 7,0
BUILDING INSPECTOR I SO
PLANS EXAMINER 1.0 1.0
PERMIT SPECIALIST 1.0 2.0 3.0
PLANNING TECHNICIAN . 1.0 1,0
PUBLIC WORKS SUPERINTENDENT 1.0 1.0
RECREATION COORDINATOR . 1.0 1.0
ADMINISTRA Mfg.ANALYST' 1.0 1.0
ACCOUNTANT/BUDGET ANALYST 1,0 1.0
ACCOUNTING MANAGER 1.0 1.0
IT SPECIALIST x 1.0 1.0
SENIOR CENTER SPECIALIST
1.0 1.0
DEPUTY CITY CLERK 0,5 0.5 1,0
ADMINISTRATIVE ASSISTANT 1.0 0.5 0.5 1.0 1.0 1.0 50
ADMINISTRATIVE ASSISTANT e 1.0 1,0 2.0 .
OFFICE ASSISTANT II 1.0
ACCOUNTING TECHNICIAN 1,0 - 9.0
MAINTENANCE WORKER x 1.0 1,0
CONSTRUCTION INSPECTOR _ , 1.4 1,4
Totals 4,5 3,5 6.5 1.0 0_5__ B..II OA 8.0 2.0 1.0 1.0 3 3.2 LO 52.2
Storm.
Street 1 Water
Funding Source I General Fund Fund Fund
71
•
City of Spokane Valley
FTE Count by Year
2005 Budget
2004 2005 2005 Budget
Authorized FTE Proposed
Department FTEs Additions FTEs
General Fund:
Executive& Legislative Support 4.5 - 4.5
Operations &Administrative Services:
Deputy City Manager 3.5 - 3.5
Finance 5.5 - 5.5
Legal 1.0 - 1.0
Human Resources 0.5 - 0.5
Public Works 7.0 1.0 8.0
Planning& Community Development:
Planning 9.0 - 9.0
Building 8.0 - 8.0
Parks&Recreation:
Parks Admin 2.0 - 2.0
Recreation 1.0 - 1.0
Senior Center 1.0 - 1.0
CenterPlace 1.0 2.0 3.0
Street Fund 2.95 0.25 3.2
Stormwater Fund - 2.0 2.0
TOTAL 46.95 5.25 52.2
72
2,6t Wvork C� mp nson, '°:'X r::j,
{
15 Washington Gommun ties wit p ati"oit _
50,000 & Over -. •
CITY_ POPULATION_ • _ _ FULL-TIME ; PART-TIME '
Seattle 571,900 9473 899
Tacoma 196,300 3447 69
Spokane 197,400 2139 35
Bellevue 117,000 1163 62
Everett 95,470 1041 16
Vancouver 150,700 1016 25
Bellingham 69,850 750 57
Kent 84,210 748 34
Yakima 79,220 630 18
Renton 54,900 571 19
Kennewick 57,900 358 9
Federal Way 83,500 286 23
Shoreline 52,730 120 10
Lakewood 58,940 99 7
Spokane Valley 82,005 47 4
AVERAGE 1459 86
11 he 1,fi Washington Cavern n%tTeMltri op iiaijVrc f
30,.000 49, 9
Olympia 42,860 548 44
Redmond 46,480 548 38
Richland 41,650 540 6
Auburn 45,355 443 2
Kirkland 45,630 419 40
Lynnwood 34,500 334 24
Bremerton 38,700 332 25
Puyallup 35,490 309 18
Longview 35,290 289 63
Edmonds 39,580 260 7
Bothell 32,900 237 10
Pasco 37,580 228 13
Lacey 32,240 196 9
University Place 30,720 66 • 4
Sammamish 35,930 59 2
Burien 31,480 40 13
AVERAGE 303 19.9
Source: Association of Washington Cities Survey: 2004
73
soane \
Valley
COMMUNITY PROFILE AND HISTORY
"You cannot look to the future if you do not know the past. "
On May 21, 2002, voters within the City approved incorporation of the City of Spokane
Valley, which is the second largest city in the County and the eighth largest city in the
State, with approximately 83,950 residents. The City incorporated as of March 31, 2003.
The assessed valuation of real property within the boundaries of the City for taxation
purposes is estimated for 2005 tax collection to be approximately $4,700,000,000.
Spokane Valley encompasses approximately 38.2 square miles of land area. It has an
extensive retail tax base and is home to several major auto dealerships and the Spokane
Valley Mall, which includes over 700,000 square feet of gross leasable floor area. There
are an estimated 5,000 businesses in Spokane Valley with estimated retail sales of$1.5
billion.
The first permanent settler in the Spokane Valley was Antoine Plante, a retired French-
Canadian trapper. Mr. Plante built a cabin near the Spokane River in 1849, from which
he operated a small Hudson's Bay Company trading post. Other settlers began arriving
in this_area between 1865 and 1882. "Firsts"to occur in Spokane Valley include the first
settler in 1849, first business and ferry in 1850, the first store and bridge in 1862, the first
house in 1866, and the first post office in 1867. All of these "firsts"occurred before the
arrival in 1873 of James Glover who was considered the"Father of Spokane."
In 1883, the Northern Pacific Railroad opened the west up with the transcontinental
railroad. The new railroad, coupled with the discovery of silver in north Idaho, created
an influx of people to the Spokane Valley area. Within a few years the Spokane area was
connected to the rest of the country by five transcontinental railroads.
The next major innovation to Spokane Valley was the introduction of irrigation to the
area. Within 20 years 30,000 acres of dry land had been converted into fertile farm land.
The first irrigation systems were constructed between 1899 and 1905. The Valley
population grew from 1,000 residents at the turn of the century to nearly 10,000 by 1922.
During this time apple growing became the predominant agricultural crop with nearly 2
million apple trees being planted by 1912. As the population of the Valley increased,
small communities with churches, schools, businesses, community clubs, and other
organizations thrived.
Prior to World War II,the federal government made a decision to build an aluminum
plant in Spokane Valley along the Spokane River. Additionally, the federal government
74
identified a need for warehouse space and facilities to support coastal activities during the
war. In 1942, Spokane Valley was chosen as a site for one of theses Inland Supply
Depots. The Naval Storage Yards are now the Valley Industrial Park that has 5,000,000
square feet of gross leasable floor area.
Rapid growth continued in Spokane Valley throughout the 1950s, 60s, and 70s. Along
with this continued growth came concerns regarding the impact of the development on
the Valley environment. Citizens' concerns were related to impacts to lakes in the area as
well as the aquifer underlying a majority of the Spokane Valley. No protections were put
into place to address these issues; sanitary sewers were not required for new construction.
Steady residential and commercial growth continued in the Spokane Valley throughout
the 80s and 90s. High tech companies followed Hewlett Packard into the Liberty Lake
area. Later, some high tech companies moved into the Industrial Park. The State Board
of Health threatened to enact a moratorium on new development in 1983, unless sewering
of the Valley began. In response, Spokane County developed a wastewater management
plan that put into motion construction of a sewer trunk line and a sanitary sewer system
was made available to the citizens of Spokane Valley.
MAJOR PUBLIC FACILITIES AND PARKS IN SPOKANE VALLEY
There are public facilities and a number of parks in the City of Spokane Valley. The
Spokane Indians, a minor league baseball team, plays its home games at Avista Stadium,
located just inside the city limits on the east side of Havana Street. This stadium is one of
the finest facilities in the Northwest League and can seat 7,200 spectators. Situated next
door to Avista Stadium is the Spokane County Fair and Exposition Center. The
Fairgrounds was expanded in 2003 with the construction of a new covered grandstand
that was opened at the 2003 Interstate Fair. Various other shows and events are held
throughout the year at the Fairgrounds.
Mirabeau Point Park, situated on 54.5 acres of land, located between Pines Road and
Evergreen Road interchanges (north of I-90), along the south bank of the Spokane River,
is a City cultural development currently under construction. It has been designed as a
multiuse community facility that will provide public, educational, recreational, and
cultural activities for its citizens.
CenterPlace, a 54,000 square foot facility, will be built to accommodate a regional senior
center, education and business center, and a cultural and performing arts center.
Mirabeau Meadows is a 15-acre parcel of land providing another area for community
activities, such as family get-togethers and games, outdoor music, corporate outings,
farmers markets, arts and crafts, and other special events in Mirabeau Point Park.
Valleyfest, an annual community event that is sponsored by individuals and businesses in
our City, was held in this park in 2004.
75
•
The City of Spokane Valley operates a number of parks within the City. Below is a
summary of these parks:
Park Name Park Classification Park Size
Balfour Community Park 2.8 acres
Brown's Community Park 8.2 acres
Castle Community Park 12.7 acres
Edgecliff Community Park 4.8 acres
Mirabeau Point Park Community/Regional Park 6.5 acres owned/54.5 total
Myrtle Point Natural Area 31.0 acres
Opportunity Township Special Use 0.2 acres
Park Road Pool Special Use 2.0 acres
Sullivan Community Park 10.3 acres
Terrace View Community Park 9.1 acres
Valley Mission and Valley Community Park 27.2 acres
Mission South &Pool
Valley Senior Center Special Use 2.0 acres
Centennial Trail Trail 7 linear miles
THE FUTURE OF SPOKANE VALLEY
Spokane Valley: a community of opportunity where individuals and families can grow
and play, and business will flourish and prosper.
The potential of Spokane Valley is tremendous, with an adequate tax base and room for
expansion of residential, commercial, and industrial growth. Spokane Valley rivals other
cities in Eastern Washington in terms of population and significance in the region.
The City is committed to planning for the future. It has created a rough draft of its first
Comprehensive Plan, which is undergoing community review. In addition, the City is
developing a Parks and Recreation Master Plan.
76
. COMMUNITY PROFILE
LOCATION Library Services
The Spokane County Library District
The City of Spokane Valley is located in the provides library services to the City.
eastern part of Spokane County adjacent on
the east by the City of Liberty Lake and on Public Works
the west by the City of Spokane and is The City's engineering and roads
accessible from I-90, SR 27 and SR 290. maintenance is provided by the City's Public
Works Department, with road maintenance
Demographics provided under contracts by Spokane
Square Miles 38.5 County.
Population 83,950
Housing Units 37,867 Animal Control
Miles of Paved Streets 420 Animal control services are provided by the
Spokane County Animal Control
CITY COUNCIL Department, and is staffed with Animal
Control Officers trained and commissioned
Mike DeVleming, Mayor by Spokane County Sheriff's Department
Diana Wilhite, Deputy Mayor
Dick Denenny, Councilmember Parks and Recreation
Mike Flanigan, Councilmember The City of Spokane Valley contracts with
Richard Munson, Councilmember Spokane County for the maintenance of
Gary Schimmels, Councilmember parks within the community.
Steve Taylor, Councilmember
Recreational Facilities
MUNICIPAL SERVICES
• Balfour Park
Law Enforcement • Brown Park
The City of Spokane Valley contracts with • Castle Park
the Spokane County Sheriffs Office for its • Centennial Trail
law enforcement services. The City also • Edgecliff Park
contracts with Spokane County for jail and • Mirabeau
court services. The Washington State Patrol • Park Road Park
also provides services on state and interstate • Sullivan Park
highways and as backup for emergencies. • Terrace View Park and Pool
• Valley Mission Park, Pool and Senior
Fire Protection Center
Spokane County Fire District 1, the largest
District in Spokane County,provides fire Educational Services
protection as well as basic and advanced The City of Spokane Valley is served by:
EMT life support services for the majority • Central Valley School District No. 356
of the City. Portions of the City are also • East Valley School District No. 361
served by Spokane County Fire District 8. • Spokane School District No. 81
• West Valley School District No.363
• (7) private schools
77
CITY OF SPOKANE VALLEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO.04-044
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY,WASHINGTON,ADOPTING A
BUDGET FOR THE PERIOD OF JANUARY 1,2005 THROUGH DECEMBER 31,2005
APPROPRIATING FUNDS AND ESTABLISHING SALARY SCHEDULES FOR
ESTABLISHED POSITIONS.
WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City
of Spokane Valley at least sixty(60)days before the beginning of the City fiscal year beginning
January 1,2005 and ending December 31,2005;
WHEREAS,the City Manager in consultation with the Finance Director and Department
Heads has prepared and placed on file with the City Clerk a preliminary budget together with an
estimate of the amount of money necessary to meet the expenses of the City including payment of
outstanding obligations;
WHEREAS,notice was posted and published on October 1 and 8,2004 that the City Council
in the City of Spokane Valley would meet and receive public comment in the City Council Chambers
prior to the adoption of the budget.
WHEREAS, following the filing of the preliminary budget with the City Clerk, notice of the
same and a hearing on the budget,the City Council desires to adopt the 2005 budget, including all
allowances and appropriations for each fund so that a balanced budget, where appropriations are
limited to the estimated revenues, is adopted for the City.
NOW,THEREFORE,the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Adoption of 2005 Budget. The budget for the City of Spokane Valley for
the year of 2005 is hereby adopted as the balanced budget of the City with appropriations limited to
the total estimated revenues of the City. The final budget for 2005 is attached hereto and by this
reference is incorporated herein pursuant to RCW 35A33.075.
For summary purposes the total estimated appropriations for each separate fund plus the
aggregate total for all such funds are set forth as follows:
•
FUND ESTIMATED APPROPRIATION
GENERAL FUND S28,508,165
STREET FUND 3,318,066
ARTERIAL STREET FUND 856,400
TRAILS&PATHS FUND -0-
HOTELJMOTEL FUND 300,000
DEBT SERVICE LTGO 03 I 582,835
CAPITAL PROJECTS FUND 332,545
SPECIAL CAPITAL PROJECTS FUND 205,145
STREET CAPITAL PROJECTS FUND 933.000
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I M1RA.BEA U POINT CAPITAL FUND 3,000,000
STREET BOND CAPITAL FUND f 406,000
I CD BLOCK GRANT FUND l 0-
CAPITAL GRANTS FUND 3,827,000
BARKER BRIDGE FEDERAL FUND 234,000
STORMWATER MANAGEMENT FUND 1,312,521
EQUIPMENT R&R FUND 51,051 I
I RISK MANAGEMENT FUND 134,450 l
The total balance of all funds appropriated for the year 2005 is$44,001,178.
Section 2. Positions and Salary Schedules. The various positions and salary ranges for
City Employees are attached to this Ordinance as Appendix"A."
Section 3. Transmittal of Budget. A complete copy of the budget as adopted,together
with a copy of this Ordinance shall be transmitted by the City Clerk to the l)ivision of Municipal
Corporations in the Office of the State Auditor and the Association of Washington Cities.
Section 4. Severability. If any section, sentence, clause or phrase of this ordinance
shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of any other section, sentence,
clause or phrase of this ordinance.
Section 5. Effective Date. This Ordinance shall be in full force and effect five(5)days
after the date of publication of this Ordinance or a summary thereof in the official newspaper of the
City
PASSED by the City Council this day of ,200 .
Mayor,Michael DeVleming
ATTEST:
Chris Bainbridge, City Clerk
Approved As To Form:
Stanley M. Schwartz, City Attorney
Date of Publication:
Effective Date:
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Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
2005 Salary Schedule
Position Title Grade 2005 Range
City Manager Unclassified
Deputy City Manager 21 $ 7,020 - $ 9,000
Community Development Director 21 7,020 - 9,000
Finance Director 21 7,020 - 9,000
Public Works Director 21 7,020 - 9,000
Parks and Recreation Director 19 5,686 - 7,290
City Engineer 19 5,686 - 7,290
Planning Manager 18 5,118 - 6,561
Building Official 18 5,118 - 6,561
Senior Engineer- Capital Projects, Development 18 5,118 - 6,561
Senior Engineer- Traffic, CIP Planning/Grants 17 4,606 - 5,905
Deputy City Attorney 16 4,145 - 5,314
City Clerk 16 4,145 - 5,314
Senior Planner 16 4,145 - 5,314
Accounting Manager 16 4,145 - 5,314
IT Specialist 15 3,731 - 4,783
Associate Planner 15 3,731 - 4,783
Assistant Engineer 15 3,731 - 4,783
Public Works Superintendent 15 3,731 - 4,783
Accountant/Budget Analyst 14 3,358 - 4,305
Administrative Analyst 14 3,358 - 4,305
Assistant Planner 14 3,358 - 4,305
Building Inspector II 14 3,358 - 4,305
Plans Examiner 14 3,358 - 4,305
GIS Technician 14 3,358 - 4,305
Engineering Technician 14 3,358 - 4,305
Maintenance/Construction Inspector 13-14 3,022 - 4,305
Recreation Coordinator 13-14 3,022 - 4,305
Code Enforcement Officer 13 3,022 - 3,874
Building Inspector I 13 3,022 - 3,874
Planning Technician 13 3,022 - 3,874
Deputy City Clerk 12-13 2,720 - 3,874
Senior Center Specialist 12-13 2,720 - 3,874
Maintenance Worker II 12 2,720 - 3,487
Administrative Assistant 11-12 2,448 - 3,487
Permit Specialist 11-12 2,448 - 3,487
Accounting Technician 11-12 2,448 - 3,487
Maintenance Worker I 10-12 2,203 - 3,487
Office Assistant II 10-11 2,203 - 3,138
Office Assistant I 9-10 1,983 - 2,824
Recreation Assistant 5 1,301 - 1,668
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•
CITY OF SPOKANE VALLEY
Glossary of Budget Terms
Accrual Basis — A basis of accounting Capital Improvement — Expenditures
in which revenues and expenditures are related to acquisition, expansion or
recorded at the time they occur as rehabilitation of an element of the
opposed to when cash is actually government's physical plant; sometimes
received or spent. referred to as infrastructure.
Appropriation — A legal authorization Capital Outlay — Fixed assets that have
granted by the City Council to make general value of $5,000 or more and
expenditures and to incur obligations for have a useful economic lifetime of more
a specific purpose. than one year.
Assessed Valuation — The valuation set Capital Project — Major construction,
upon real estate and certain personal acquisition, or renovation activities
property by the County Assessor as a which add value to government's
basis for levying property taxes. physical assets or significantly increase
their useful life, also called capital
Authorized Positions — Employee improvements.
positions, which are authorized in the
adopted budget, to be filled during the Capital Projects Fund —A fund created
year. to account for all resources and
expenditures used for the acquisition of
Bond — A long-term promise to repay a fixed assets except those financed by
specified amount (the face amount of the enterprise funds.
bond) on a particular date (the maturity
date). The most common types of bonds Contingency — A budgetary reserve set
are general obligation revenue bonds. aside for emergencies or unforeseen
Bonds are primarily used to finance expenditures not otherwise budgeted.
capital projects.
Contractual Services — Services
Budget—A plan of financial activity for rendered to a government by private
a specified period of time (fiscal year or firms, individuals, or other governmental
biennium) indicating all planned agencies.
revenues and expenses for the budget
period. Debt Service — Payment of interest and
principal on borrowed money according
Budget Message — The opening section to a predetermined payment schedule.
of the budget that provides the City
Council and the public with a general Department — The basic unit of service
summary of the most important aspects responsibility, encompassing a broad
of the budget, changes from the current mandate of related service
and previous years, and the views and responsibilities.
recommendations of the Mayor.
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Division — Can be a subunit of a that define accepted accounting
department which encompasses a principles.
substantial portion of the duties assigned
to a department (e.g. Building Division GASB — The Governmental Accounting
in the Planning and Community Standards Board, established in 1985, is
Development Department). the current standard-setting board for
governmental GAAP.
Encumbrance — The commitment of
appropriated funds to purchase an item General Fund — The principal operating
or service. To encumber funds means to fund of the City used for general
set aside or commit funds for a specified governmental operations. Taxes and
future expenditure. fees that generally have no restriction on
their use support it.
Expense — Charges incurred (whether
paid immediately or unpaid) for General Obligation (G.O.) Bonds —
operations, maintenance, interest or This type of bond is backed by the full
other charges. • faith, credit and taxing power of the
government issuing it
Face Value — The amount of principal
that must be paid at maturity for a bond Indirect Cost— A cost necessary for the
issue. functioning of the organization as a
whole, but which cannot be identified
Fiscal Year — A twelve-month period with a specific product, function or
designated as the operating year for activity.
accounting and budgeting purposes in an
organization. Infrastructure — The physical assets of
a government (e.g. streets, water, sewer,
Full-time Equivalent Position (FTE) — public buildings, and parks).
A full-time or part-time position
converted to the decimal equivalent of a Interfund Transfers — The movement
full-time position based on 2,080 hours of monies between funds of the same
per year. For example, a part-time governmental entity.
person working 20 hours per week
would be equivalent of 0.5 of a full-time . Levy — To impose taxes for the support
position. of the governmental activities.
Fund—A fiscal entity with revenues and Long-term Debt— Debt with a maturity
expenses that are segregated for the of more than one year after the date of
purpose of carrying out a specific issuance.
purpose or activity.
Mission Statement— A broad statement
GAAP — Generally Accepted of the intended accomplishment or basic
Accounting Principles. Uniform purpose of a program.
minimum standards for financial
accounting and recording, encompassing Modified Accrual Accounting — A
the conventions, rules, and procedures basis of accounting in which
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expenditures are accrued but revenues Revenue — Sources of income financing
arc accounted for when they become the operations of government
measurable and available. Since this
type of accounting basis is a Taxes— Compulsory charges levied by a
conservative financial approach, it is government for the purpose of financing
recommended as the standard for most services performed for the common
governmental funds. benefit. This term does not include
specific charges made against particular
Operating Budget — The portion of the persons or property for current or
budget that pertains to daily operations permanent benefits such as special
that provide basic governmental assessments. Neither does the term
services. include charges for services rendered
only to those who pay, for example,
Ordinance — A formal legislative sewer service charges.
enactment by the City Council. If it is
not in conflict with any higher form of Unreserved Fund Balance — The
law, such as a statute or constitutional portion of a fund's balance that is not
provision, it has the full force and effect restricted for a specific purpose and is
of law within the boundaries of the available for general appropriation.
municipality to which it applies.
User Charges — The payment of a fee
Program — The smallest organization for direct receipt of a public service by
that delivers a specific set of services. A the party who benefits from the service.
program may be an entire department; or
if a department encompasses Vision Statement — A short statement
significantly diverse responsibilities or that conveys the big picture of the
large work forces, a single department organization. It is general in scope, not
may be divided into two or more restricting. It answers the question
programs. "Why?"
Reserve — An account used to either set
aside budgeted revenues that are not
required for expenditure in the current
budget year or to earmark revenues for a
specific future purpose.
Resolution — A special or temporary
order of a legislative body—an order of
a legislative body requiring less legal
formality than an ordinance or statute.
Resources— Total amounts available for
appropriation including estimated
revenues, fund transfers, and beginning
balances.
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