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R�p - . 2010 Budget City of Spokane Valley, Washington Annual Budget For the Fiscal Year January 1, 2010Through December 31, 2010 CITY OF SPOKANE VALLEY-2010 BUDGET TABLE OF CONTENTS Budget Message Councilmembers&Staff ....................................................................................... 1 City Manager's Budget Message ....................................................................................... 3 Budget Guide About the Budget&the Budget Process ....................................................................................... 9 Spokane Valley Budget Policies ....................................................................................... 12 Basis of Accounting and Budgeting ....................................................................................... 13 Explanation of Revenue Sources ....................................................................................... 15 BudgetSummary .......................................................................................21-32 Expenditures GeneralFund .......................................................................................33-55 All Other Funds .......................................................................................56-69 City Profile&Other Budget Information Capital Expenditures .......................................................................................70-71 Position Listing by Department ....................................................................................... 72 Full Time Equivalent Count by Year ....................................................................................... 74 2009 Workforce Comparison ....................................................................................... 75 Employee Salary Schedule ....................................................................................... 76 Community Profile and History ....................................................................................... 77 Debt Service Schedule ....................................................................................... 80 Multi-Year Financial Plan for General Fund ....................................................................................... 81 Multi-Year Financial Plan for the Street Fund ....................................................................................... 82 Glossary ....................................................................................... 83 Budget Ordinance ♦��♦♦��s��♦��s��♦��♦��♦��♦��♦��♦��♦��♦��♦��♦♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ - r: Y �... . .. 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N... ♦ �_ .�,. �,��, ♦ � � � . � � ♦ ♦ - f �'�'�� '� � ,�c,, ♦ � j Tf� � T �`4�.' � � � � ♦ � _; �3 � .,'��--'�i�',7 � � � �w�.�� } ��+`:.��A'� �� , � "� '� V�� `��*J . ..,,. � � e CITY OF SPOKANE VALLEY . s ♦ ♦ ♦ ♦ � City Council Members : ♦ ♦ e Richard Munson, Mayor Diana Wilhite s � Position #5 Position #1 � ♦ ♦ � Ian Robertson Rose Dempsey � � Position #2 Position #3 � ♦ ♦ ♦ ♦ � Gary Schimmels William Gothmann � ♦ Position #4 Position #6 ♦ ♦ ♦ ♦ ♦ � Dick Denenny, Deputy Mayor � � Position #7 � ♦ ♦ ♦ ♦ � Staff � ♦ ♦ o David Mercier, City Manager � ♦ ♦ e s � Mike Jackson, Deputy City Manager � ♦ ♦ � Ken Thompson, Finance Director � ♦ ♦ � Kathy McClung, Community Development Director � ♦ ♦ i Mike Stone, Parks & Recreation Director i ♦ ♦ ♦ ♦ � Neil Kersten, Public Works Director � ♦ ♦ ♦ ♦ � Michael Connelly, City Attorney � ♦ ♦ � Christine Bainbridge, City Clerk � ♦ ♦ ♦ s � � ��r� ��t�� :�� ,��,��:�� r��:�� .,��:�� :,�� :,�� : ��:��,��:�� .,��:�� :,�� :,�� : ��:�� :�� 1 ♦��♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ��1��►��1��►��1��►��►��►�� a��g'�9$^�a��g'�,$^�a��g'�,$�a��g'�9$� ��g'�9$^�a��q'��"��^�q'��"��^�q 2 CITY�� all� ° � City Manager's Budget Message Annual Buclget For Fiscal Year 20I0 Dear Citizens, Mayor and City Council of Spokane Valley: It is my pleasure to present the budget document for the fiscal year of 2010, which represents the combined efforts of the City Council, staff and citizens. This year, the Ciry Council, Planning Commission and citizens gave much attention to drafting and adopting on June 16, 2009 the Sprague/Appleway Revitalization Plan that endeavors to economically rejuvenate the corridor and create a City Center incorporating community buildings; urban, commercial, and housing opportunities; and to spur reinvestment all along the city's main corridor. Citizens are invited to read about the plan on the City website: www.spokanevalley.org. Buclget Highlights The 2010 budget recognizes the economic realities of our times and the necessiry to operate within its financial means. The budget process has been used to reinforce the City's commitment to delivering its core services in a cost effective manner. A summary of key budget highlights for review by the Council and community follows: Revenue: Decline and Flat G�owth Ho�izon: Revenue projections for the 2010 fiscal year have identified a sharp decrease ($3.5 million) in sales tax receipts, the ciry's most significant source of revenue. The Ciry's six-year financial forecast shows flat or slow revenue growth beyond 2010; however, those estimates will fluctuate according to changing trends in the economy. Expense: Moder�te GNOwth in Cu�Nent OpeNational Expenses: Investing in the essential core services identified by the Council and community creates baseline costs. Similar to the trend in most jurisdictions, costs and demands for service are growing while tax revenues are decreasing. Even with a relatively small ciry staff, quality service delivery requires ongoing investment in basic capaciry to provide efficient operations. 3 Fact: PllbllC SICfB�7 L'OStS Dominate t�2e Poli�e,�Lourt/1a�15er�ices Municipal Budget: In 2010, Police, Court $22,0�2,26$ and Jail related services will cost � $22,062,268—an amount equal to 204% �� of anticipated property tax collections � for the entire year. That answers the question of how your city tax dollars are ,�� spent. Prpperty Tax Revenues �_1 �ia,a��,sao [��v��s �:� -�- Capital � Investments: Successful Grantsmanship P�ys �� Divi�lends: City staff actively pursues � � funding commitments from other sources S� to help pay the cost of needed capital � � � �� improvements—roads, bridges and � � � parks—that benefit the community. The 2010 street capital construction program totals $10,572,000 of which the City will contribute $2,960,000 or, just 28 percent. Street Fun�l: State Funding of Local Roadway Maintenance Insufficient: This fund derives its revenues from an allocation of the State Motor Fuel Tax distributed to cities and towns. Currently, the Ciry receives only about $2 million, or, less than forry percent of the funds needed to pay for street maintenance activities like snow plowing, pothole repair, resurfacing eroded lanes, sweeping, weed control, street lighting, traffic signals and a variery of other repairs. A problem facing Spokane Valley for the foreseeable future will be closing that gap between street related revenues and costs. Any decline in routine maintenance expenditures will result in noticeable deterioration in the conditions of local streets. Pc�vement: In an attempt to determine how best to keep the surfaces and bases (underground support) of roads in proper condition, a Street Master Plan was prepared that itemizes the positive and negative conditions of our ciry street system, and identifies the repair needs T�le �IC�h �QS'� �� [�Ql�� pthln� and costs associated with � _ _� maintaining our 437 miles .�,��--��i of roadway. The report - ~ details the need for an �" - additional annual - � � � investment of $4.3 � -" ' '�� million in street - - _ �:- :t �' ` � preservation work to keep � .� �-� -� � �'' � �;��' the street system from �`r ��:f s �z 31 ��.�, ;�±.r n. sk�,. ....� ��'"a.L� ��i �,;.. � 1 ::� _ `�_ _�.��.., �A� < �.,;w� � �} �� deteriorating and Each dollar not spent fln street preseruation today triggering much more will cost �8-1Q far recanstruction in twenty years. expensive repair work in the future. 4 The Current Fiscc�l Yec�� in Review The sixth full year of operating Washington's newest city marked additional progress in addressing community issues and defining desirable goals for the future. Citizen participation �, „� �� was ample in the proceedings of the City Council, Planning �� ; .��-�,* �� r'' Commission, and at community gatherings discussing the �� '�:� _. �,� � � � launch of a City Center initiative as the spark of the � � � Sprague/Appleway Revitalization Plan. Residents and business � people continue to provide ciry officials with their views on the � broad range of issues related to economic development and land - •�;;:� � use regulations. The City Council welcomes public comments ` and works to balance the various interests ex ressed when ��-.:• p 1'��. � � enacting ordinances intended for the protection and enhancement of the quality of life in Spokane Valley. Ciry representatives embrace continuous public participation, attend to a heavy workload, and take pleasure in achieving results that affect the communiry in positive ways. Some of those results are reflected in the substantial progress in meeting the 2009 budget goals. Progress in Attccinment of the M�zjo� Goccls of 2009 Continue monitorin� wastewater issues, including governance of wastewater facilities, and pursuit of the most efficient and economical methods to ensure the continuation of wastewater discharges licenses. Goal Accomplished: Council and staff continued collaboration with discharger stakeholder groups, environmentalists and regulatory agencies including meetings with the Director of Washington Department of Ecology (DOE). The City provided legislative support amending DOE rules expanding the life span from 10 to 20 years for a Mitigation Implementation Plan (MIP) associated with an acceptable Total Maximum Daily Load (TMDL) ruling. Department of Ecology has renewed a public comment period on their proposal prior to issuance of a discharge permit. City staff also served on the County's Design/Build/Operate vendor selection committee. Explore further fundin� sources for Citv Center that builds upon the City's initial investment in a City Hall to spur further private investment in the development of a mixed used City Center. Goal Accomplished: The Office of City Attorney has consulted with Bond Counsel and others to determine legal options available for funding a new City Center, as well as purchase of land for a new City Hall. Purchase and Sales Agreement negotiations continue regarding which party will assume various development costs. 5 Identifv performance measures for the Police Denartment and "'�� ' �. ��' monitor progress in their attainment. ' , # Goal Accomplishment Underway: The ICMA Consulting final report . � �� . anticipated in September 2009 will suggest performance measures for � �,ti�� Council and stakeholder consideration. Upon adoption of chosen �;—,��"'� ��r � performance measures, implementation and monitoring will begin. �' *�'•y ��.. f A� Implement and evaluate re�ulations specified in the Sprague/Appleway -'.��' Revitalization Plan as adopted and amended by the City Council. Goal Accomplishment Commencing October 1: The Council adopted the SARP sub-area plan on June 16, 2009 and created the opportunity for evaluation of the regulation after the October 1 S implementation date. Evaluate the availabiliry, costs and effects of private sector vendors performing winter road maintenance for the City. �'� ��_ � ��' r Goal Accomplishment Underway: Substantial effort ,��`'° ' �',� -��, has been invested to develop a short-term and a �:. � ��k°�`�� -� long-term strategy for providing winter road services ,• .y `;� �.� --�� ,::�i _. � � �� t � subsequent to notification by Spokane County that ��; ��``"�� ._� �� the winter roads contract terminates on October IS, ��x ;- 2009. Council receives extensive progress reports - every two weeks. And, we await County agreement � to commence negotiations of a one year contr�act extension should alternative approaches not materialize prior to the winter of 2009/2010. Implement records indexin� and phase in a document ima�in� svstem City department by Ciry department with the goal of achieving ciry-wide implementation in 2010. Goal Substantially Accomplished: Implementation of the records indexing system via Laserfiche document imaging system has been initiated. Many of the record series from the City Clerk's Office, Finance Department and Public Works Department have been digitized and indexed. The Buclget for Fiscczl Yec�r 20I0 Balanced Budget Adopted: One of the most important tests of fiscal management is the ability of a municipal enterprise to maintain basic services during an economic downturn. The creation and maintenance of financial reserves since incorporation have served their intended purpose and provided the opportuniry for Spokane Valley to sustain critical public services during the turbulent economic conditions of 2009. The 2010 budget reflects a continuation of service delivery capabilities during difficult and uncertain economic times. 6 The 2010 budget is in balance; expenses have been paired with known or reasonably predictable revenues. The budget is designed to maintain the healthy, positive fund balance at year end that provides for the ciry's cash flow needs without costly borrowing. In pursuit of fiscal responsibility, special attention was given to limiting the growth in new programs and financial commitments while City revenue and expenditure patterns further fluctuate with the economy. This approach allows available resources to be put toward sustaining services that are consistent with the City Council's priorities for 2010 and beyond. Department Achievements: Each of the City's departments undertook an aggressive work program in 2009. The budget document contains descriptions of their accomplishments for the year and their goals for next year. City residents are invited to acquaint themselves with the efforts made by municipal employees on your behal£ I leave to the department heads the pleasure of sharing their recent successes and goals for the coming year. Two (2) new full-time positions were included in the ��...the City has taken budget proposal as we strive to address the demands of a city that has grown to 89,440 people. a conservative approach to adding staff..." Since incorporation, this Ciry has taken a conservative approach to adding new staff. Spokane Valley continues to have the lowest employee count of any Washington ciry over 50,000 in population. (Please see the attached 2009 Worlc Force Comparison.) As we approach the new fiscal year, the provision made for additional new employees is minimal at 2 fulltime equivalent positions in the 2010 budget. Majo� Goczl Stcctements for 20I0: The 2010 budget reflects the distribution of resources consistent with the Council's core services priorities. The following goals, some of which are continued from 2009, represent just very broad areas of concentration important to the well being of the communiry: 1. Continue monitorin� wastewater issues, including governance of wastewater facilities, and pursuit of the most efficient and economical methods to ensure the continuation of wastewater discharge licenses. 2. Implement records indexin� and nhase in a document ima�in� svstem Ciry department by Ciry department with the goal of achieving ciry-wide implementation in 2010. 3. Implement and Evaluate re�ulations specified in the Sprague/Appleway Revitalization Plan as adopted and amended by City Council. 4. Develon a Shoreline Master Pro�ram to provide appropriate regulatory protection for waters of statewide significance as required by state statute. � 5. Pursue a le�islative canital bud�et repuest for state funding for the acquisition of parkland adjacent to the Park Road Pool. 6. Develop and implement a multi-vear winter roads maintenance plan including availability, costs and effects of private sector vendors performing winter road maintenance for the City. � 7. Pursue state fundin� of a demonstration project that constructs a ciry hall in accordance with "living building" standards. Acknowledgments: In closing, it has been a pleasure to work with the Council and individual City departments to accomplish the goals they established. I genuinely appreciate the citizens of Spokane Valley, the Ciry Council and individual staff inembers who have made it possible for the Ciry to develop and prosper. Everyone involved continues to give generously of their time and energy undertaking heavy and challenging workloads. Thanks also for the patience and feedback from the many citizens who have shown an abiding interest in the community or volunteered their time to improve the qualiry of life in Spokane Valley. Respectfully, David Mercier, City Manager 8 �`-pokane ��1�� 11707 E Sprague Ave Suite 106 ♦ Spokane Valley WA 99206 509.921.1000♦ Fax: 509.921.1008 � cityhallC�spokanevalley.org TO: David Mercier, City Manager and Members of Council FROM: Ken Thompson, Finance & Administrative Services Director DATE: July 7, 2009 SUBJECT: About the Budget and the Budget Process The budget includes the financial planning and legal authoriry to obligate public funds. Additionally, the budget provides significant policy direction by the Ciry Council to the staff and communiry. As a result, the Ciry Council, staff and public are involved in establishing the budget for the Ciry of Spokane Valley. The budget provides four functions: l. A Policv 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 Ciry 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 Ciry, the reason or cause for those activities, future implications, and the direct relationship to the citizenry. 4. A Le�all,y Required Financial Plannin� 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 Ciry's fiscal year. The budget is the legal authority to expend public moneys and controls those expenditures by limiting the amount of the appropriation at the fund leveL The revenues of the City are estimated, along with available cash carry-forward, to indicate funds available. The budget takes into account unforeseen contingencies and provides for the need for periodic adjustments. 9 Year 2010 Budget Process The Ciry 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 retreat. Following the retreat, the City Manager and the Department Directors prepare the preliminary budget based upon the City Council priorities. The City Council reviews the preliminary budget beginning in August. 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 Ciry 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 May and June, the departments also develop their budgets. These budget requests are submitted to the Finance Department by the middle of May. In early July, 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 September. 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 Ciry Council to keep them current with the Ciry's financial condition. Any budget amendments made during the year are adopted by Ciry Council ordinance. The City Manager is authorized to transfer budgeted amounts within a fund; however, any revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges or other conditions of employment must be approved by the City Council. 10 When the City Council determines that it is in the best interest of the Ciry to increase or decrease the appropriation for a particular fund, it may do so by ordinance adopted by Council after holding one public hearing. Significant Changes to the 2010 Budget A review of the 2010 preliminary budget reveals the following significant changes: Revenues 1. Sales Tax receipts for 2010 have been estimated at $159 Million, a reduction of about $3.5 Million from 2009 budgeted receipts. Citizens are tightening their financial belts as concerns relating to jobs, retirement plans, and home equity have slowed the economy. 2. A slowing of real estate sales has reduced Real Estate Excise Tax receipts from $2 Million/year to $800,000/year which are used for capital projects. 3. While not a"significant" change, it is important to note the Ciry of Spokane Valley property tax rate is expected to be near $1.54/$1,000 of assessed value. This is the second lowest rate of all cities in Spokane Counry. 4. Service fee receipts (Building and Planning)have been reduced by $400,000 as development activity slows. Expenditures 1. The 2010 budget anticipates the following for winter street maintenance in the street fund: ■ Operation/Maintenance of 6 used state plows/trucks $120,000 ■ Lease and improve Street/Stormwater maintenance facility $65,000 2. A serious shortage of funds to use as match on federal and state grants for parks and street capital projects may reduce the amount of improvements made in these areas during 2010. A new revenue source would help capture these state and federal dollars for local capital improvements. 3. Reservation software for CenterPlace has been included at a cost of$30,000. 4. $300,000 has been budgeted to continue implementation of an automated records management system. 5. Two new positions have been proposed in the Finance Division to assist in preparing annual financial statements and to keep the project accounting system current. 6. A total of$200,000 has been budgeted, $50,000 in the general government budget & $150,000 in street fund, to prepare an inventory of Americans with Disabilities Act needed improvements. 11 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. Interfund charges will be based on recovery of costs associated with providing those services. Budget adjustments requiring City Council approval will occur through the ordinance process at the fund level prior to fiscal year end. The City's budget presentation will be directed at displaying the City's services plan in a Council/constituent-friendly format. The City will pursue ending fund balances for operating funds at a level of no less than 8% of revenue. Beginning in 2010, 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 budgeted contributions from the operating expenses of departments using 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. 12 BASIS OF ACCOUNTING AND BUDGETING Accountin� Accounting records for the Ciry are maintained in accordance with methods prescribed by the State Auditor under the authoriry of the Revised Code of Washington (RCW), Chapter 43.0920, and in compliance with generally accepted accounting principles as set forth by the Governmental Accounting Standards Board. Basis of Presentation - Fund Accountin� The accounts of the City of Spokane Valley are organized on the basis of funds, each of which is considered a separate accounting entiry. 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 Ciry of Spokane Valley: Governmental Fund Types Governmental funds are used to account for activities rypically 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 Ciry of Spokane Valley: General Fund This fund is the primary fund of the Ciry of Spokane Valley. It accounts for all financial resources except those required or elected to be accounted for in another fund. Special Revenue Funds These funds account for revenues that are legally restricted or designated to finance particular activities of the City of Spokane Valley. Special Revenue funds include the Street Fund, Arterial Street Fund, Trails & Paths Fund, HoteUMotel Fund, CenterPlace Operating Reserve Fund, Service Level Reserve Fund, Civic Facilities Reserve Fund, and Winter Weather Reserve 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 Proiect 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, 13 CDBG Fund, Capital Grants Fund, Barker Bridge Federal Grant Fund, and Parks Capital Projects Fund. Proprietary Fund Ty�es 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 equiry (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 Accountin� 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 o£ 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. Bud�ets 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. 14 EXPLANATION OF REVENUE SOURCES GENERAL FUND REVENUES: Propertv 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, along with deducting $0.50 for library levies, which leaves the City with the authoriry to levy $1.60 for its own purposes. The levy amount must be established by ordinance by November 30th prior to the levy year. Local Retail Sales and Use Tax The local retail sales and use tax is comprised of two separate .5% options with the Counry receiving 15% of each .5%. After deducting .O1% as a Counry 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 Counry, 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 was devoted to public safety purposes. This final .l% was approved by the voters again in August 2009. Gamblin� Tax Revenues Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to gambling. Funds remaining after necessary expenditures for such enforcement purposes may be used for any general government purpose. Gambling taxes are to be paid quarterly to the Ciry, no later than the last day of January, April, July and October. The Ciry imposes a tax on the following forms of gambling at the following rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less prizes); Card playing (10% gross). Leasehold Excise Tax Taxes on property owned by state or local governments and leased to private parties (City's share). Franchise 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. 15 State-Shared Revenues State-shared revenues are received from liquor sales, and motor vehicle excise taxes. These taxes are collected by the State of Washington and shared with local governments based on population. State-shared revenues are distributed on either a monthly or quarterly basis, although not all quarterly revenues are distributed in the same month of the quarter. The 2009 population figure used in the 2010 Preliminary Budget is 89,440 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 ciry 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 Ciry of Spokane Valley. Most of the fees in the General Fund are construction inspections and permits related to services such as planning, zoning and building. Fines and Forfeitures Fines and penalties are collected as a result of Municipal Court rulings and other miscellaneous rule infractions. All court fines and penalties are shared with the State, with the City, on average, retaining less than 50% of the amount collected. Recreation Program Fees The Parks and Recreation Department charges fees for selected recreation programs. These fees offset direct costs related to providing the program. CenterPlace Fees The Parks and Recreation Department charges fees for use of CenterPlace. Uses include regional meetings, weddings, receptions and banquets. Rental rooms include classrooms, the great room and dining rooms. Investment Interest The City earns investment interest on sales tax,property tax, and fund investments. 16 OTHER FUND REVENUES: STREET FUND: Motor Vehicle Fuel Excise Tax ( a� s tax� The City receives gas tax based on population. Gas tax must be spent on streets. The Ciry expects to receive approximately $23 per capita in motor vehicle fuel excise tax (gas tax) in 2010. The gas tax has increased each year for several years. However, the higher cost of gasoline has resulted in users cutting back on the amount they buy which ultimately reduces the tax received by the Ciry. Telephone Utilitv Tax The Ciry of Spokane Valley levies a 6% telephone utility tax. Companies providing this service pay this tax to the Ciry monthly. Telephone tax has been estimated at $2.8 million for 2010. ARTERIAL STREET FUND: Motor Vehicle Fuel Excise Tax ( a� s tax) All Motor Vehicle Fuel Excise Tax is now directed to the Street Fund. The only new revenue for the Arterial Street Fund will be small amounts of interest income earned from the balance existing in this Fund. TRAILS & PATH FUND: A small percentage of the City's gas tax must be set aside for capital expenditures on trails and paths. This money will likely accumulate for several years until adequate dollars are available for a project. HOTEL/MOTEL FUND: This fund receives all revenue resulting from the Hotel/Motel Tax levied upon charges made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp and other transient accommodations in the City. The tax rate is 2 percent of the selling price or charge made for the lodging. It is collected and administered by the Washington State Department of Revenue. State law requires that these taxes be credited to a special fund with limitations on use, principally to generate tourism/convention activities that bring new visitors to our area, as prescribed by RCW 6728.310. DEBT SERVICE FUND—LTGO 03: The Public Facilities District will provide funding for the debt service on CenterPlace Bonds. The City's Capital Projects and Special Capital Projects Funds will provide funding for the debt service on street bonds. 17 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 properry at the rate of one-quarter of one percent of the selling price. The revenue generated is used for financing capital projects as specified in the capital facilities plan under the Growth Management Act. SPECIAL CAPITAL PROJECTS FUND: Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional excise tax on each sale of real properry at the rate of one-quarter of one percent of the selling price. The revenue generated is used for financing public works capital projects as specified in the capital facilities plan under the Growth Management Act. 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 the Street Fund, Stormwater Management Fund, and the Hotel/Motel Fund of $25,000, $15,000 and $90,000, respectively. The Street Fund will be repaying the General Fund for loans made in prior years for street maintenance. Trails & Paths Fund is budgeted to receive a transfer from the Street Fund in the amount of$8,000 which represents .42% of gas tax allocated to the Ciry. Street Capital Projects Fund (303) is budgeted to receive transfers from Stormwater Management Fund, Special Capital Projects Fund (302) and Capital Projects Fund (301). Debt Service Fund is budgeted to receive transfers from the Capital Projects Fund and the Special Capital Projects Fund of$105,000 each. Parks Capital Fund(309)will receive a transfer from the general fund. Risk Management Fund is budgeted to receive $258,000 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 Ciry and is an annual charge of $21.00 for each single family unit and $21.00 per 3,160 square feet of impervious surface for all other properties. These charges are uniform for the same class of customers and service facilities. These fees are estimated to be $1,600,000 for 2010. 18 2010 BUDGET Major Revenue Assumptions 1. The 2009 population figure used in the 2010 Preliminary Budget is 89,440 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 2010 estimated assessed valuation (AV) is $7.06 billion. The City's actual assessed value will be assigned by the Spokane Counry Assessor. 3. Properry taxes are levied based on assessed value and the Ciry's authorized levy rate. A rate of$1.54 per thousand dollars of assessed value is anticipated. The Ciry expects to collect 95% of taxes levied in 2010 realizing the remaining 5% will be collected in the following years. 4. Franchise fees and business registrations are based on projected fees in 2009. 5. Liquor excise taxes and liquor profits are based upon estimates from the Municipal Research and Services Center(MRSC). 6. Fines & Forfeits are based on projected collections in 2009. 7. Building permit and land use fees are estimated by the Ciry of Spokane Valley, based on expected 2009 collections. 8. Real estate excise taxes are based on projected collections by the City in 2009. 9. Gas tax revenues are based on estimates by the Ciry of Spokane Valley. 10. The Stormwater Management fee is based on an Equivalent Residential Unit (ERU) rate of$21. 19 2010 BUDGET Major Expenditure Assumptions 1. Service levels are the same or greater than provided in 2009. 2. Positions and salary ranges are based on the Ciry's compensation and classification plan. 3. Benefit amounts are based on the employee benefits plan. 4. The contract costs for public safety, park maintenance, aquatics and street maintenance are based on estimates by Ciry staff. 5. State required retirement(PERS) costs have been included. 20 City of Spokane Valley 2010 Budget Summary Anticipated Estimated Beg. Fund Balance Fund Fund Balance Revenues Expenditures 12/31/2010 001 General Fund $ 19,375,000 $ 35,165,850 $ 54,540,850 $ 18,599,813 101 Street Fund 1,777,000 5,622,050 7,399,050 1,000,000 102 Arterial Street Fund - - - - 103 Trails&Paths Fund - 8,000 8,000 - 105 Hotel/Motel Fund 19,000 381,000 400,000 25,000 120 CenterPlace Operating Reserve Fund 347,000 3,000 350,000 350,000 121 Service Level Stabilization Fund 5,350,000 50,000 5,400,000 5,400,000 122 Winter Weather Reserve Fund 500,000 5,000 505,000 505,000 123 CityFacilitiesRepair&Replacement 825,000 415,000 1,240,000 1,240,000 204 Debt Service LTGO 03 - 650,000 650,000 - 301 Capital Projects Fund 1,553,000 395,000 1,948,000 - 302 Special Capital Projects 230,000 382,000 612,000 - 303 Street Capital Projects - 10,572,000 10,572,000 - 304 Mirabeau Point Capital Projects Fund - - - - 306 CD Block Grant Fund - 300,000 300,000 - 307 Capital Grants Fund - 2,465,000 2,465,000 - 308 Barker Bridge - 1,767,000 1,767,000 - 309 Parks Capital Projects Fund 518,000 302,000 820,000 150,000 310 Civic Building Capital Projects Fund 5,770,000 57,000 5,827,000 5,827,000 402 Stormwater Management 2,771,015 1,627,000 4,398,015 1,300,000 501 Equipment Rental&Replacement Fund 900,000 19,000 919,000 919,000 502 Risk Management Fund 28,000 230,000 258,000 30,000 $ 39,963,015 $ 60,415,900 $ 100,378,915 $ 35,345,813 $ 39,963,015 Total Resources $ 100,378,915 The City budgets all resources of each fund. It is recognized that all resources will not be spent. � This column is staff's best estimate of the fund balance at year end. 21 City of Spokane Valley 2010 Budget Resources by Type General Fund Beginning Balance $ 19,375,000 Property Tax 10,969,500 Sales Tax 16,600,000 Gambling Tax 425,000 Franchise Fees/Business Registration 1,100,000 State Shared Revenues 1,450,000 Service Revenues 1,500,000 Fines and Forfeitures 1,600,000 Recreation Program Fees 650,000 Miscellaneous & Investment Interest 561,350 Transfers 310,000 Total General Fund 54,540,850 Other Funds �o� Street Fund 7,399,050 �02 Arterial Street Fund - �03 Trails & Paths Fund 8,000 �05 Hotel/Motel Fund 400,000 �2o CenterPlace Operating Reserve Fund 350,000 �2� Service Level Reserve Fund 5,400,000 �22 Winter Weather Reserve Fund 505,000 �23 City Facilities Repair & Replacement 1,240,000 2oa Debt Service LTGO 03 650,000 30� Capital Projects Fund 1,948,000 so2 Special Capital Projects Fund 612,000 303 Street Capitial Projects Fund 10,572,000 3oa Mirabeau Point Project Fund - 306 CDBG Fund Revenues 300,000 so7 Capital Grants Fund 2,465,000 3os Barker Bridge - Federal Grant Fund 1,767,000 3os Parks Capital Fund 820,000 3�o Civic Building Capital Fund 5,827,000 ao2 Stormwater Management Fund 4,398,015 50� Equipment Rental & Replacement Fund 919,000 502 Risk Management Fund 258,000 Total Other Funds 45,838,065 Total All Funds $ 100,378,915 22 City of Spokane Valley 2010 General Fund Revenue Sources $54,540,850 Fines and Forfeitures Miscellaneous&Investment Interest 2 90�o Recreation Program Fees o 1.2% 1.0/o Seroice Revenues Transfers 2.8% 0.6% State Shared Revenues 2.7% - -}' Franchise Fees/Business �-1_ Registration r �� 2 po�o Beginning Balance 35.5% Gambling Tax .8% + I t �``�_ t �i ii `'. � / �1 I / Sales Tax� ' � 30.4% ii` ,, Property Tax 20.1% 23 City of Spokane Valley 2010 Estimated City Sources $100,378,915 Stormwater Management Fund 4.4% Internal Service Fund Capital Projects Fund _ � 1.20�0 23.9% _ � Beginning Balance 19.3% Debt Seroice Fund ' 0.6% 1 � i , �'i Other Misc Funds ', 8.2% � �� / / / / Street Fund 7.4% General Fund 35.0% 24 City of Spokane Valley 2010 Budget Detail Revenues by Type 2008 2009 2010 Proposed General Fund Revenues Actual Budget Budget Beainninq Fund Balance $ 13,747,197 $ 12,116,644 $ 19,375,000 Propertv Tax Property Tax $ 9,669,437 $ 10,500,000 $ 10,799,500 Property Tax-Delinquent 166,651 175,000 170,000 9,836,O88 10,675,000 10,969,500 Sales Taxes Sales Tax 16,161,028 17,860,000 14,410,000 Sales Tax-Criminal Justice 1,380,721 920,000 1,400,000 Sales Tax-Public Safety 780,361 600,000 790,000 18,322,110 19,380,000 16,600,000 Gamblina Taxes Punch Boards&Pull Tabs 75,518 60,000 70,000 Amusement Games 1,136 2,000 2,000 Card Games 753,494 463,000 343,000 Interest on Gambling Tax 16,054 - 10,000 846,202 525,000 425,000 Licenses&Permits Business Licenses 81,403 60,000 80,000 Franchise Fees 925,439 904,550 1,020,000 1,006,842 964,550 1,100,000 State Shared Revenues Streamline Mitigation of Sales Tax 197,476 - 90,000 MVET Criminal Justice-Population 18,417 11,100 19,000 Criminal Justice Area#4 123,808 101,450 124,000 Criminal Justice Special Programs 70,844 60,000 71,000 DUI-Cities 15,894 35,000 16,000 Liquor Board Excise Tax 428,953 400,000 430,000 Liquor Board Profits 596,659 650,000 696,600 Work Study Reimbursement 3,342 - 3,400 1,455,393 1,257,550 1,450,000 Service Revenues Building Permits 1,205,020 1,200,000 722,800 Plumbing Permits 73,174 53,000 35,000 Grading Permits 4,617 7,000 5,000 Mechanical Permits 91,261 99,000 92,000 Demolition Permits 5,145 5,000 5,200 Misc.Permits&Fees 108,531 55,000 100,000 Plans Check Fees 315,375 250,000 250,000 Planning Fees 291,205 219,540 290,000 2,094,328 1,888,540 1,500,000 Fines and Forteitures Fines&Forteits-Traffic 763,251 765,730 620,000 Other Criminal Non-Traffic Fines 986,813 610,730 980,000 1,750,064 1,376,460 1,600,000 Recreation Proaram Charaes Activity Fees(To use a recreational facility) 534,591 449,070 584,000 Program Fees(To participate in a program) 65,135 63,000 66,000 Other - - - 599,726 512,070 650,000 Miscellaneous Investment Interest 361,845 300,000 300,000 Sales Tax Interest 58,432 40,441 60,000 Property Tax Interest - 25,000 Police Precinct Rent 97,753 - 51,564 Office of Public Def-Re-Licensing Grant 75,100 - - Miscellaneous Revenue&Grant 63,119 52,800 149,786 656,249 418,241 561,350 Transfers Transfer from Street Fund-Overhead 25,000 25,000 25,000 Transfer from Stormwater-Facility - - - Transfer from Stormwater- Overhead 15,000 15,000 15,000 Transfer from Street Fund-Membership 34,300 44,900 30,000 Repayment from St.Fund - - 150,000 Transfer from Hotel/Motel-CenterPlace 84,590 90,000 90,000 158,890 174,900 310,000 Total General Fund Revenue $ 36,725,892 $ 37,172,311 $ 35,165,850 Total General Fund Revenue and Beginning Fund Balance $ 50,473,089 $ 49,288,955 $ 54,540,850 25 City of Spokane Valley 2010 Budget Detail Revenues by Type 2008 2010 Actual 2009 Proposed Other Fund Revenues Budget Budget Budget 101 Street Fund Beginning Fund Balance 3,718,759 1,542,000 1,777,000 Property Taxes 1,025 - - Motor Fuel(Gas)Tax 2,093,688 2,050,000 1,900,000 Investment Interest 53,103 125,000 10,000 Loan from General Fund 430,000 1,175,000 - Utility Tax - 2,500,000 2,800,000 Insurance Premiums&Recoveries 4,646 - - Transfer From Stormwater Fund-Facility 200,000 Miscellaneous Revenue&Grant 26,455 - 712,050 6,327,676 7,392,000 7,399,050 102 Arterial Street Fund Beginning Fund Balance 611,095 581,000 - Investment Interest 16,431 10,000 - 627,526 591,000 - 103 Trails&Paths Fund Beginning Fund Balance 33,744 34,000 - Motor Fuel(Gas)Tax 9,892 - - Investment Interest 970 1,000 - Transfer from Street Fund - 8,000 8,000 44,606 43,000 8,000 105 Hotel/Motel Fund Beginning Fund Balance - 80,000 19,000 Hotel/Motel Tax 467,089 512,000 380,000 Investment Interest 10,280 8,000 1,000 477,369 600,000 400,000 120 CenterPlace Operatinq Reserve Beginning Fund Balance 338,566 330,000 347,000 Investment Interest 8,228 10,000 3,000 346,794 340,000 350,000 121 Service Level Stabilization Reserve Beginning Fund Balance 5,242,901 5,300,000 5,350,000 Investment Interest 127,078 100,000 50,000 5,369,979 5,400,000 5,400,000 122 Winter Weather Reserve Beginning Fund Balance 561,429 500,000 500,000 Investment Interest 13,608 - 5,000 575,037 500,000 505,000 123 Citv Facilities Repair&Replacement Beginning Fund Balance - 355,000 825,000 Investment Interest 9,726 5,000 8,000 Interfund Transfer 397,000 407,000 407,000 406,726 767,000 1,240,000 26 City of Spokane Valley 2010 Budget Detail Revenues by Type 2008 2010 Actual 2009 Proposed Other Fund Revenues Budget Budget Budget OtherFund Revenues 204 Debt Service-LTGO 03 Beginning Fund Balance - - - Facilities District Revenue 412,520 440,000 440,000 and Special Capital Projects 185,127 210,000 210,000 597,647 650,000 650,000 301 Capital Proiects Fund Beginning Fund Balance 4,447,597 4,948,000 1,553,000 REET 1 - 1st.25 Percent 1,001,137 1,000,000 380,000 Investment Interest 101,533 - 15,000 5,550,267 5,948,000 1,948,000 302 Special Capital Proiects Fund Beginning Fund Balance 5,136,460 1,880,000 230,000 REET 2-2nd .25 Percent 985,625 1,000,000 380,000 Investment Interest 114,264 100,000 2,000 6,236,349 2,980,000 612,000 303 Street Capital Proiects Beginning Fund Balance (120,260) - - Developer Contributions 815,635 - 200,000 Grant Proceeds 2,224,276 8,803,000 7,779,000 Transfer from Block Grant - 300,000 300,000 Transfer from Capital Projects Fund 1,798,448 3,956,000 1,843,000 Transfer from General Fund 50,000 - 50,000 Transfer from Arterial Street Fund - 591,000 - Transfer from Stormwater Management Fund 219,748 200,000 200,000 Transfer from Street Fund - - - Transfer from Special Capital Projects 811,197 2,875,000 200,000 5,799,044 16,725,000 10,572,000 304 Mirabeau Proiect Beginning Fund Balance 396,511 360,000 - Investment Interest 8,859 10,000 - 405,370 370,000 - 306 CD Block Grant Fund Beginning Fund Balance - - - CDBG Grant Proceeds - 300,000 300,000 - 300,000 300,000 307 Capital Grants Fund Beginning Fund Balance (17,365) - - Capital Grant Proceeds 6,071,579 1,098,000 1,749,000 Transfer from Streets&Paths 12,187 - - Transfers from Arterial Street Fund 316,821 - - Transfers from Special Capital Projects Fund 396,197 - 68,000 Transfers from Capital Projects Fund - 475,000 - Miscellaneous/Private Development 500 - 648,000 6,779,919 1,573,000 2,465,000 27 City of Spokane Valley 2010 Budget Detail Revenues by Type 2008 2010 Actual 2009 Proposed Other Fund Revenues Budget Budget Budget 308 Barker Bridqe Reconstruction-Fed Grant Private Development - - 58,000 Federal Grant Proceeds 1,988,235 5,165,000 1,470,000 Transfer from Special Capital Projects Fund 14,099 812,000 239,000 2,002,334 5,977,000 1,767,000 309 Parks Capital Proiects Beginning Balance 1,346,036 550,000 518,000 Investment Interest 15,416 - 5,000 State Rec&Conservation Grant Rev 1,453,059 - 200,000 Transfer from Parks General Fund 109,317 - - Transfer from Capital Projects Fund 1,106,254 600,000 - Transfer from Special Capital Projects Fund 134,654 - - Transfer from the General Fund 20,000 70,000 97,000 4,184,736 1,220,000 820,000 310 Civic Facilities Capital Proiects Beginning Balance 5,782,478 5,800,000 5,770,000 Investment Interest 138,410 - 57,000 5,920,888 5,800,000 5,827,000 402 Stormwater Manaqement Fund Beginning Fund Balance 2,721,432 1,800,000 2,771,015 State Grants 25,495 - - Stormwater Management Fee 1,686,936 1,600,000 1,600,000 Investment Interest 51,820 40,000 27,000 4,485,683 3,440,000 4,398,015 501 Equipment Rental&Replacement Fund Beginning Fund Balance 867,845 700,000 900,000 Investment Interest 32,960 30,000 9,000 Transfer from General Fund - 50,000 10,000 900,805 780,000 919,000 502 Risk Manaqement Fund Beginning Fund Balance 15,434 30,000 28,000 Investment Interest 349 - - Employment Security Transfers - 8,000 8,000 Transfer from General Fund 188,000 192,000 222,000 203,783 230,000 258,000 Total Revenue&Beginning Fund Balance 57,242,537 61,626,000 45,838,065 All Other Funds 50,473,089 49,288,955 54,540,850 Total Revenues 107,715,626 110,914,955 100,378,915 28 City of Spokane Valley 2010 Budget Expenditures by Department General Fund Legislative Branch $ 322,120 Legislative& Executive Services 1,063,842 Public Safety 22,062,268 Operations &Administrative Deputy City Manager 620,574 Finance 1,023,373 Human Resources 248,435 Public Works 893,793 Planning &Community Development Admin 323,205 Planning 1,124,206 Building 1,313,320 Development Engineering 791,719 Library - Parks& Recreation Administration & Maintenance 987,556 Recreation 237,846 Aquatics 422,550 Senior Center 85,503 CenterPlace 1,192,578 General Government 21,827,963 Total General Fund 54,540,850 Other Funds �o� Street Fund 7,399,050 �02 Arterial Street Fund - �os Trails and Paths Fund 8,000 �os Hotel/Motel Fund 400,000 �2o CenterPlace Operating Reserve Fund 350,000 �2� Service Level Stablization Fund 5,400,000 �22 Winter Weather Reserve Fund 505,000 �2s Civic Facility Replacement Fund 1,240,000 204 Debt Service-LTGO 03 650,000 so� Capital Projects Fund 1,948,000 so2 Special Capital Projects Fund 612,000 sos Street Capitial Projects Fund 10,572,000 so4 Mirabeau Point Capital Projects Fund - sos CD Block Grant Fund 300,000 so� Capital Grants Fund 2,465,000 sos Barker Bridge-Federal Grant Fund 1,767,000 so9 Parks Capital Projects Fund 820,000 s�o Civic Buildings Capital Projects Fund 5,827,000 4oz Stormwater Management Fund 4,398,015 so� Equipment Rental & Replacement 919,000 soz Risk Management Fund 258,000 Total All Funds $ 100,378,915 29 City of Spokane Valley 2010 Budget General Fund Expenditures by Department by Type Waqes& Capital Benefits Supplies Services Interqovernmental Interfund Expenditures Total General Fund Legislative Branch $ 126,978 $ 19,500 $ 175,642 $ - $ - $ - $ 322,120 Legislative&Executive 922,152 17,400 124,290 - - - 1,063,842 Public Safety - - - 22,062,268 - - 22,062,268 Operations&Administrative Deputy City Manager 547,874 6,000 66,700 - - - 620,574 Finance 966,473 11,000 45,900 - - - 1,023,373 Human Resources 180,835 3,500 64,100 - - - 248,435 Public Works 696,230 50,988 146,575 - - - 893,793 Planning&Community Development Admin 282,145 4,100 21,960 15,000 - - 323,205 Planning 799,406 10,200 239,600 75,000 - - 1,124,206 Building 1,100,070 39,000 98,650 65,000 10,600 - 1,313,320 Development Engineering 668,219 8,000 70,500 45,000 - - 791,719 Library - - - - - - - Parks&Recreation ParksAdministration 180,704 62,000 731,652 10,000 3,200 - 987,556 Recreation 132,452 11,490 86,352 - 7,552 - 237,846 Aquatics - 500 422,050 - - - 422,550 Senior Center 69,903 6,600 9,000 - - - 85,503 CenterPlace 358,575 90,540 389,463 - 354,000 - 1,192,578 General Government - 111,500 581,500 977,800 20,157,163 - 21,827,963 Total General Fund $ 7,032,015 $ 452,318 $ 3,273,934 $ 23,250,068 $ 20,532,515 $ - $ 54,540,850 30 City of Spokane Valley 2010 General Fund Expenditures by Dept 54,540,850 Legislative Branch Legislative&Executive Services 0.6% � 2.0% I � � General Government Public Safety 40.0% 40.5% j��'� � , '; ,,� � 4M1 — Operations&Administrative Services 3.5% Parks&Recreation 5.4% Planning&Community Public Works Development 1.6% 6.5% 31 City of Spokane Valley 2010 General Fund Expenditures by Type $54,540,850 Interfund Payments 37.65% Wages&Benefits 12.89% ,� i � Supplies .83% I �ti � Services '� 6% ., .� Intergovernmental Payments 42.63% 32 Fund:001 GeneYal Fund Spokane Valley Dept: 011 Legislative Branch 2010 Budget 011 -Leqislative 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 2009 • Continue monitorinq siqnificant wastewater issues,including governance of wastewater facilities, enhanced citizen awareness of options for the future and pursuit of the most efficient and economical use of allowed wastewater discharges. Goal Accomplished:Council and staff continued collaboration with discharger stakeholder groups, environmentalists and regulatory agencies including meetings with the Director of Washington Department of Ecology. The City provided legislative support amending DOE rules expanding the life span from 10 to 20 years for A Mitigation Implementation Plan(MIP)associated with an acceptable Total Maximum Daily Load ruling. Department of Ecology has renewed a public comment period on their proposal prior to issuance of a discharge permit. City staff also served on the County's Design/Build/Operate vendor selection committee. • Explore further fundinq sources for Citv Center that builds upon the City's initial investment in a City Hall to spur further private investment in the development of a mixed used City Center. Goal Accomplished:The Office of City Attorney has consulted with Bond Counsel and others to determine legal options available for funding a new City Center,as well as purchase of land for a new City Hall. Purchase and Sales Agreement negotiations continue regarding which party will assume various development costs. • Identifv pertormance measures for the Police Department and monitor progress in their attainment. Goal Accomplished Underway: The ICMA Consulting final report will suggest perFormance measures for Council and stakeholder consideration in July 2009. Upon adoption of chosen performance measures, implementation and monitoring will begin. • Implement and evaluate requlations specified in the Sprague/Appleway Revitalization Plan as adopted and amended by the City Council. Goal Accomplishment Commencing October 1: The Council adopted the SARP sub-area plan on June 16,2009 and created the opportunity for evaluation of the regulation after the October 15 implementation date. • Evaluate the availability,costs and effects of private sector vendors performing winter road maintenance for the City. Goal Accomplishment Underway: Substantial effort has been invested to develop a short-term and a long-term strategy for providing winter road services subsequent to notification by Spokane County that the winter roads contract terminates on October 15,2009. Council receives extensive progress reports every two weeks. And,we await County agreement to commence negotiations of a one-year contract extension should alternative approaches not materialize prior to the winter of 2009/2010. • Implement records indexinq and phase in a document imaqinq svstem City department by City department with the goal of achieving city-wide implementation in 2010. Goal Substantially Accomplished: Implementation of the records indexing system via LaserFiche document imaging system has been initiated. Many of the record series from the City Clerk's Office, Finance Department and Public Works Department have been digitized and indexed. 33 Fund:001 GeneYal Fund Spokane Valley Dept: 011 Legislative Branch 2010 Budget 011 -Leqislative Branch Goals for 2010 • Continue monitorinq wastewater issues,including governance of wastewater facilities, and pursuit of the most efficient and economical methods to ensure the continuation of wastewater discharges licenses. • Implement records indexinq and phase in a document imaqinq svstem City department by City department with the goal of achieving city-wide implementation in 2010. • Implement and Evaluate requlations specified in the Sprague/Appleway Revitalization Plan as adopted and amended by City Council. • Develop a Shoreline Master Proqram to provide appropriate regulatory protection for waters of statewide significance as required by state statute. • Pursue a leqislative capital budqet request for state funding for the acquisition of parkland adjacent to the Park Street Pool. • Develop and implement a multi-vear winter roads maintenance plan including availability,costs and effects of private sector vendors performing winter road maintenance for the City. • Pursue state fundinq of a demonstration project that constructs a city hall in accordance with"living building"standards. Budqet Summarv 2008 2009 2010 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 Budqet Detail Salaries,Wages,&Benefits $ 109,977 $ 126,978 $ 126,978 Supplies 14,353 19,000 19,500 Services&Charges 137,450 184,922 175,642 Interfund Charges - - - Total Legislative Branch $ 261,780 $ 330,900 $ 322,120 34 Fund:001 Gene�al Fund Spokane Valley Dept: 013 Executive&Legislative Support 2010 Budget 013-Executive&Leqislative 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 provision of a communication linkage between citizens,the City Council,City departments,and other government agencies. Accomplishments for 2009 •Continue monitorinq siqnificant wastewater issues,including governance of wastewater facilities, enhanced citizen awareness of options for the future and pursuit of the most efficient and economical use of allowed wastewater discharges. Goal Accomplished:Council and staff continued collaboration with discharger stakeholder groups, environmentalists and regulatory agencies including meetings with the Director of Washington Department of Ecology. The City provided legislative support amending DOE rules expanding the life span from 10 to 20 years for a Mitigation Implementation Plan(MIP)associated with an acceptable Total Maximum Daily Load ruling. Department of Ecology has renewed a public comment period on their proposal prior to issuance of a discharge permit. City staff also served on the County's Design/Build/Operate vendor selection committee. • Explore further fundinq sources for Citv Center that builds upon the City's initial investment in a City Hall to spur further private investment in the development of a mixed used City Center. Goal Accomplished:The Office of City Attorney has consulted with Bond Counsel and others to determine legal options available for funding a new City Center,as well as purchase of land for a new City Hall. Purchase and Sales Agreement negotiations continue regarding which party will assume various development costs. •Identifv pertormance measures for the Police Department and monitor progress in their attainment. Goal Accomplished Underway: The ICMA Consulting final report will suggest performance measures for Council and stakeholder consideration in July 2009. Upon adoption of chosen performance measures, implementation and monitoring will begin. •Implement and evaluate requlations specified in the Sprague/Appleway Revitalization Plan as adopted and amended by the City Council. Goal Accomplishment Commencing October 1: The Council adopted the SARP sub-area plan on June 16,2009 and created the opportunity for evaluation of the regulation after the October 1 implementation date. • Evaluate the availability,costs and effects of private sector vendors performing winter road maintenance for the City. Goal Accomplishment Underway: Substantial effort has been invested to develop a short-term and a long-term strategy for providing winter road services subsequent to notification by Spokane County that the winter roads contract terminates on October 15,2009. Council receives extensive progress reports every two weeks. And,we await County agreement to commence negotiations of a one-year contract extension should alternative approaches not materialize prior to the winter of 2009/2010. •Implement records indexinq and phase in a document imaqinq svstem City department by City department with the goal of achieving city-wide implementation in 2010. Goal Substantially Accomplished: Implementation of the records indexing system via Laserfiche document imaging system has been initiated. Many of the record series from the City Clerk's Office, Finance Department and Public Works Department have been digitized and indexed. 35 Fund:001 Gene�al Fund Spokane Valley Dept: 013 Executive&Legislative Support 2010 Budget 013-Executive&Leqislative Support Goals for 2010 •Continue monitorinq wastewater issues,including governance of wastewater facilities, and pursuit of the most efficient and economical methods to ensure the continuation of wastewater discharges licenses. •Implement records indexinq and phase in a document imaqinq svstem City department by City department with the goal of achieving city-wide implementation in 2010. •Implement and Evaluate requlations specified in the Sprague/Appleway Revitalization Plan as adopted and amended by City Council. •Develop a Shoreline Master Proqram to provide appropriate regulatory protection for waters of statewide significance as required by state statute. •Pursue a leqislative capital budqet request for state funding for the acquisition of parkland adjacent to the Park Road Pool. •Develop and implement a multi-vear winter roads maintenance plan including availability,costs and effects of private sector vendors performing winter road maintenance for the City. •Pursue state fundinq of a demonstration project that constructs a city hall in accordance with "living building"standards. Budqet Summarv 2008 2009 2010 Actual Budget Budget Personnel-FTE Equivalents City Manager 1.0 1.0 1.0 City Attorney 1.0 1.0 1.0 City Clerk 1.0 1.0 1.0 Deputy City Attorney 1.0 1.0 1.0 Deputy City Clerk 1.0 1.0 1.0 Administrative Assistant-Legal 1.0 1.0 1.0 Administrative Assistant(CC) 1.0 1.0 1.0 Administrative Assistant(CM) 1_0 1_0 1_0 Total FTEs 8.0 8.0 8.0 Interns 3.0 3.5 3.5 Budqet Detail(') Salaries,Wages,&Benefits $765,390 $ 891,331 $ 922,152 Supplies 16,504 18,600 17,400 Seroices&Charges 101,406 123,390 124,290 CapitalOutlay - - - Interfund Charges - - - Total Executive&Legislative Support $883,300 $ 1,033,321 $ 1,063,842 36 Fund: 001 General Fund City of Spokane Valley Dept: 016 Public Safety 2010 Budget 016 - Public Safetv The Public Safety department budget provides funds for the protection of persons and property in the city. The City contracts with Spokane County for law enforcement, district court, prosecutor services, public defender services, probation services, jail and animal control services. See following page for detail information on each budgeted section. Judicial System - The Spokane County District Court is contracted to provide municipal court services. The contract provides for the services of judge and court commissioner with related support staff. Budgeted amount also includes jury management fees. Budgeted contract amount: $ 2,023,386 Law Enforcement - The Spokane County Sheriffs Office is responsible for maintaining law and order and providing police services to the community under the direction of the Police Chief. The office provides for the preservation of life, protection of property, and reduction of crime. Budgeted contract amount: $ 17,487,843 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: $ 900,000 Animal Control - Spokane County will provide animal control services to include licensing, care and treatment of lost or stray animals, and response to potentially dangerous animal confrontations. Budgeted contract amount: $ 350,920 Fines 8� Forfeitures State Remittance Budgeted contract amount: $ 900,000 Communications Budgeted contract amount: $ 320,119 Interfund Transfers Budgeted contract amount: $ 80,000 Total $ 22,062,268 37 City of Spokane Valley 2010 Budget 016 -Public Safety 2008 2009 2010 Actual Budget Budget Judicial System: District Court Contract 748,327 787,200 982,937 Jury Management Contract - 5,000 - Intergovernmental Payments 75,000 - - Public Defender Contract 337,309 351,500 468,172 Prosecutor Contract 358,525 374,900 503,152 Pretrial Services Contract 42,959 47,400 69,125 Subtotal Judicial System 1,562,120 1,566,000 2,023,386 Law Enforcement System: Sheriff Contract 13,906,413 17,054,909 16,261,741 Emergency Management Contract 85,291 121,900 101,402 Wages&Benefits 2,634 - - Operating Supplies 3,153 - 5,000 Repair&Maintenance.Supplies 3,951 - 5,000 Gas,Oil,&Tires 4,805 - - Small Tools&Minor Equipment 6,861 - 2,000 Electricity/Gas 30,899 - 32,000 Water 2,241 - 2,400 Sewer 691 - 800 Waste Disposal 2,651 - 2,800 Copier Maintenance - 500 500 Law Enf. Bldg Maintenance Contract 45,988 120,000 74,200 Miscellaneous Services 76,601 5,000 1,000,000 Subtotal Law Enforcement System: 14,172,179 17,302,309 17,487,843 Jail System: Jail Contract 360,701 404,200 400,000 Jail-Geiger Corrections Center 262,464 278,200 500,000 Subtotal Jail System: 623,165 682,400 900,000 Other: CapitalOutlays/Communications 166,816 176,800 320,119 Fines&Forfeitures State Remittance 877,833 700,000 900,000 Animal Control Contract 332,839 333,575 350,920 Building Replacement Costs - 80,000 80,000 IF Transfer:Civic Facil. Replacemnt FD 80,000 - - Subtotal Other: 1,457,488 1,290,375 1,651,039 Total Public Safety 17,814,952 20,841,084 22,062,268 38 City of Spokane Valley 2010 Budgeted Contract Expenditures 18,000,000 16,261,741 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 982,937 468,172 503,152 69,125 101,402 74,200 400,000 350,920 District Court Public Prosecutor Pretrial Sheriff Emergency Law Enf. Bldg Jail Contract Animal Contract Defender Contract Services Contract Management Maintenance Control Contract Contract Contract Contract Contract 39 Fund:001 General Fund Spokane Valley Dept: 018 Operations&Administrative Services 2010 Budget 018-Operations &Administrative Services The Operations&Administrative Services Department is composed of three divisions, the Deputy City Manager Division,the Finance Division, and the Human Resources Division. As of 2007,the Legal Division costs will be included in the Executive and Legislative Support Division. 013-Deputv Citv Manaqer 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 2009 • Implemented and monitored City-wide performance measures in the Business Plan • Evaluated service options and assessed current services we derive under contract with Spokane County • Used audit program to identify cost inaccuracies and insufficient cost control in service contracts • Utilized 2009 community survey to improve public information process • Completed design phase of the Human Resources intranet to provide information support to City employees to`Go Live'in 2010 • Completed Comcast cable franchise negotiations • Developed a Pandem Flu Plan in response to H1 N1 Goals for 2010 • Implement findings of the service options analysis conducted in 2009 • Define and formalize contracting guidelines • Draft and implement a comprehensive Public Information Plan • Develop Human Resources intranet to provide information support to City employees Budqet Summary 2008 2009 2010 Actual Budget Budget Personnel-FTE Equivalents Deputy City Manager 1.0 1.0 1.0 Senior Administrative Analyst 1.0 1.0 1.0 Public Information Officer 1.0 1.0 1.0 Administrative Analyst 1.0 1.0 1.0 Administrative Assistant 2.0 2.0 2.0 Office Assistant I 1.0 1.0 1.0 Office Assistant II 1.0 1.0 1.0 Total FTEs 8.0 8.0 8.0 Budqet Detail Salaries,Wages, &Benefits $427,348 $579,020 $ 547,874 Supplies 3,380 5,700 6,000 Services&Charges 13,116 76,700 66,700 CapitalOutlay - - - Interfund Charges 4,084 - - Total Deputy City Manager Division $ 447,928 $ 661,420 $ 620,574 40 Fund:001 General Fund Spokane Valley Dept: 018 Operations &Administrative Services 2010 Budget 014-Finance Division The Finance Division provides financial management services for all City departments. Programs include accounting and reporting, payroll, accounts payable, purchasing, budgeting and financial planning,treasury, information technology and investments. The division is also responsible for generating and analyzing data related to the City's operations. The department prepares monthly,quarterly, and annual financial reports and budgets to ensure compliance with state laws. Accomplishments for 2009 • Implemented telephone utility tax • Reviewed City 2003 bond sale for Internal Revenue Service arbitrage compliance • Implemented Washington Cities Insurance Authority recommendations • Made significant improvements to the project accounting system • Implemented several suggestions made by State Auditors Office • Enhanced telephone system with additional lines/numbers • Converted tape drive computer backup to a data replication system which swaps data to/from CenterPlace •Acquired/installed Government Accounting Standards Board software for annual report preparation Goals for 2010 • Implement additional State Auditor suggestions • Consider Washington Cities Insurance Authority suggestions • Improve financial statement process and accuracy • Consider enhanced accounts receivable system to include code enforcement liens attached to county parcels Budqet Summarv 2008 2009 2010 Actual Budget Budget Personnel-FTE Equivalents Finance&Admin Services Director 1.0 1.0 1.0 Financial Report Specialist 0.0 1.0 1.0 Accounting Manager 1.0 1.0 1.0 AccountanUBudget Analyst 3.0 3.0 3.0 Accounting Technician 1.0 1.0 3.0 IT Specialist 2.0 2.0 2.0 GIS/Database Administrator 1.0 1.0 1.0 Total FTEs 9.0 10.0 12.0 Intern 1.0 1.0 1.0 Budpet Detail Salaries,Wages, &Benefits $620,637 $833,937 $ 966,473 Suppl ies 7,881 7,000 11,000 Services&Charges 25,665 37,500 45,900 CapitalOutlay - - - Interfund Charges - - - Total Finance Division $ 654,183 $ 878,437 $ 1,023,373 41 Fund: 001 General Fund Spokane Valley Dept: 018 Operations &Administrative Services 2010 Budget 016 - Human Resources Division Human Resources (HR) is administered through the Deputy City Manager (DCM). The HR operation provides services in compensation, benefits, training and organizational development, staffing, employee relations, and communications. Accomplishments for 2009 • Expanded Employee Orientation and Training Program • Developed processes that improve employee access to information by updating the City's Internet site • Enhanced use of Eden applicant tracking modules • Enhanced Employee Recognition Program • Negotiated 2010-2012 Collective Bargening Agreement with the Washington State Council of County and City Employees Goals for 2010 • Implement HR section of City Intranet • Implement Collective Bargaining Agreement • Develop and implement Employee Training Guidelines Budqet Summarv 2010 2008 2009 Proposed Actual Budget Budget Personnel - FTE Equivalents Human Resource Manager 1.0 1.0 1.0 Human Resources Technician 1.0 1.0 1.0 Total FTEs 2.0 2.0 2.0 Budqet Detail Salaries, Wages, & Benefits $ 121,794 $ 162,985 $ 180,835 Supplies 3,043 3,500 3,500 Services & Charges 38,120 69,800 64,100 Capital Outlay - - - Interfund Charges - - - Total Human Resources Division $ 162,957 $ 236,285 $ 248,435 42 Fund: 001 General Fund SpokaneValley Dept: 032 Public Works 2010 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. The Public Works Street Maintenance Section is responsible for maintenance of streets. Accomplishments for 2009 •Worked with County and DOE regarding the Wastewater Treatment Facility and TMDL. • Designed and constructed funded capital projects. •Worked with Project Team on City Center Implementation. • Completed City Hall facility program &site design, services and City Center design concept. Goals for 2010 •Work with the County and DOE on next phase of Wastewater&TMDL. • Implement data base program in coordination with Finance to track capital projects information and implement Eden Capital Project module to track project budgets. • Implement approved capital projects. Budqet Summarv 2010 2008 2009 Proposed Actual Budget Budget Personnel - FTE Equivalents Public Works Director 1.0 1.0 1.0 Administrative Assistant 2.0 2.0 2.0 Senior Engineer(CIP) 1.0 1.0 1.0 Senior Engineer 2.0 2.0 2.0 Assistant Engineer(CIP) 1.0 1.0 1.0 Limited Term Construction Inspector-Bridge 0.0 1.0 1.0 Construction Inspector(ROW) 1.0 0.0 0.0 Engineering Technician I 1.0 1.0 1.0 Engineering Technician II 2_0 2_0 2_0 Total FTEs 11.0 11.0 11.0 Budqet Detail Salaries, Wages, & Benefits $ 517,634 $ 626,765 $ 696,230 Supplies 33,348 46,308 50,988 Services &Charges 216,728 140,875 146,575 Intergovernmental Payments - - - CapitalOutlay - 3,120 - Interfund Charges - - - Total Public Works $ 767,709 $ 817,068 $ 893,793 43 Fund: 001 General Fund Spokane Valley Dept: o5s Community Development-Administrative 2010 Budget Administrative Division The Planning and Community Development Department provides overall management and oversight to 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. Code compliance is responsible for the enforcement of zoning regulations and nuisance abatement. Accomplishments for 2009 . Provided administrative support for Planning Commission and Staff in recommendation of the Sprague Appleway Plan by formatting and mailing staff reports, responding to public comments, preparing minutes, keeping website up to date, etc.. . Provided administrative support for Planning Commission and recommended changes to the Spokane Valley Comprehensive Plan and Spokane Valley Municipal Code by formatting and mailing staff reports, preparing agendas and minutes, keeping website up to date. . Completed Office Assistant Procedure manuals . Archived files from basement storage rooms Goals for 2010 . Continue to provide department wide training to facilitate teamwork and efficiency. . Provide staff support to the Planning Commission. . Prepare a file archive plan and train staff to archive electronic and paper files to meet City specifications. Budqet Summary 2010 *2008 2009 Proposed Actual Budget Budget Personnel- FTE Equivalents Community Development Director 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 Office Assistant I 1.0 1.0 1.0 Total FTEs 3.0 3.0 3.0 Budqet Detail Salaries, Wages, & Benefits 255,545 298,924 282,145 Supplies 6,144 4,160 4,100 Services &Charges 21,985 13,200 21,960 Intergovernmental Payments 13,847 15,000 15,000 Capital Outlay - - - Interfund Charges - - - Total Building Division $ 297,521 $ 331,284 $ 323,205 * Department total is correct. Due to implementing new divisions in 2009,actual 2008 amounts were distributed based on the same%as 2010 budget estimates. 44 Fund:001 General Fund Spokane Valley Dept: 058&059 Community Development-Planning Division 2010 Budget Communitv Development Planninq Division The Planning Division is responsible for providing professional policy guidance on land use issues to the City Council and Planning Commission. Planning staff participate at a regional level on issues such as annexations, growth targets,water quality, etc. It is also responsible for processing land use permits, reviewing enviromentally sensitive areas, administering the State Enviromental Protection Act and reviewing home occupation licenses. Accomplishments for 2009 • Facilitated adoption of the Sprague/Appleway Plan. • Coordinated Planning for City Center including the Purchase and Sale Agreement for City Hall. • Selected consultant for preparation of a City Center Planned Action Ordinance. • Facilitated adoption of Comprehensive Plan Updates through Planning Commission and City Council. • Prepared 4-5 amendments to the Spokane Valley Municipal Code. • Participated in regional discussions regarding Urban Growth Area Boundaries (UGA) boundaries in Spokane County. •Administered the county grant for study of the UGA's. • Initiated the Planned Action Ordinance for the City Center • Selected the consultant and started the Shoreline Master Program • Completed major updates to the Airport Overlay and Subdivision Regulations • Processed plats and rezones through the Hearing Examiner process. • Coordinated Planning Commission training Goals for 2010 •Work on implementation of the Sprague/Appleway Plan per City Council direction. • Complete the Planned Action Ordinance for the City Center. •Work with regional staff on Urban Growth Area Boundaries and complete Joint Planning Agreements. • Complete the Shoreline Master Program update. • Complete a Bike/Pedestrian Plan. • Complete the annexation process forms for the City of Spokane Valley. • Complete an ADA Inventory and Plan. 45 Fund:001 General Fund Spokane Valley Dept: 058&059 Community Development-Planning Division 2010 Budget Communitv Development Services -Planninq Division Budqet Summarv 2010 *2008 2009 Proposed Actual Budget Budget Personnel-FTE Equivalents Senior Planner 1.0 2.0 2.0 Planning Manager 1.0 1.0 1.0 Associate Planner 1.0 2.0 2.0 Assistant Planner 1.0 3.0 3.0 Planning Technician 1_0 1_0 1_0 Total FTEs 5.0 9.0 9.0 Budqet Detail Salaries, Wages, & Benefits $ 689,612 $ 754,093 $ 799,406 Supplies 12,288 12,050 10,200 Services&Charges 228,646 221,000 239,600 Intergovernmental Services 74,000 75,000 75,000 Capital Outlay - - - Interfund Charges - - - Total Planning Division $ 1,004,546 $ 1,062,143 $ 1,124,206 `Department total is correct. Due to implementing new divisions in 2009,actual 2008 amounts were distributed based on the same%as 2010 budget estimates. 46 Fund:001 GeneYal Fund Spokane Valley �ept: o5a Community Development-Building Division 2010 Budget Communitv Development 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. Code compliance staff enforce zoning and building regulations on a complaint-driven basis. Accomplishments for 2009 • Prepared and implemented a Clearview Triangle Compliance Program. • Issued building permits for commercial projects including: Rite-Aid, I-90 Self Storage, Hampton Inn, Spokane Valley Ear, Nose and Throat,Appleway Apartments • Cross-trained staff for code compliance and right-of-way inspector back-up • Completed first major court ordered abatement •Worked with water districts on cross-connection control agreements • Completed updates of informational handouts Goals for 2010 •Work to finalize cross connection control inter-local agreements and implementation • Develop a permit timeline report that can be published on the City's website. • Review and adopt the State Building Code • Complete internal procedures manual • Further implementation of Clearview Triangle Compliance. Budqet Summarv 2010 *2008 2009 Proposed Actual Budget Budget Personnel-FTE Equivalents Building Official 1.0 1.0 1.0 Building Inspector II 3.0 4.0 4.0 Code Enforcement Officer BP 2.0 2.0 2.0 Construction Inspector 2.0 1.0 1.0 Senior Permit Specialist 1.0 1.0 1.0 Permit Specialist 3.0 2.0 2.0 Senior Plans Examiner 1.0 1.0 1.0 Plans Examiner 0.0 0.75 0.75 Maint/Const Inspector(ROW) 0.0 1.0 1.0 Office Assistant II 0.0 1.0 1.0 Total FTEs 13.0 14.75 14.75 Budqet Detail Salaries,Wages, &Benefits $ 998,838 $ 1,059,588 $ 1,100,070 Supplies 12,288 28,675 39,000 Services&Charges 118,720 96,950 98,650 Intergovernmental Payments 64,000 65,000 65,000 CapitalOutlay - 75,000 - Interfund Charges 11,313 - 10,600 Total Building Division $ 1,205,159 $ 1,325,213 $ 1,313,320 �Department total is correct. Due to implementing new divisions in 2009,actual 2008 amounts were distributed based on the same%as 2010 budget estimates. 47 Fund: 001 General Fund Spokane Valley Dept: o5s Community Development- Dev. Engineering 2010 Budget Communitv Development Enqineerinq Division Development Engineering provides the review and inspection for stormwater, access management and other public works improvements in development applications and provide policy recommendations for public works issues. Accomplishments for 2009 • Coordinated driveway approach plan review and inspection with the Building Division • Coordinated the City's application for stimulus Energy Grant Funds • Facilitated adoption of the Stormwater Manual through Planning Commission and City Council. • Facilitated adoption of Street Standards through Planning Commission and City Council. Goals for 2010 • Complete sidewalk priority plan • Cross train within division to increase knowledge base and provide better staff coverage. • Implement the public education piece by adopting new street standards. Budqet Summarv 2010 *2008 2009 Proposed Actual Budget Budget Personnel - FTE Equivalents Senior Engineer 1.0 1.0 1.0 Engineer 3.0 1.5 1.5 Assistant Engineer 2.0 1.0 1.0 Engineering Technician 2.0 2.5 2.5 Construction Inspector 0.0 1.0 1.0 Office Assistant I 3.0 1.0 1.0 Total FTEs 11.0 8.00 8.00 Budpet Detail Salaries, Wages, & Benefits $ 497,511 $ 661,299 $ 668,219 Supplies 30,719 8,800 8,000 Services & Charges 70,353 155,100 70,500 Intergovernmental Payments 44,000 45,000 45,000 Capital Outlay - - - Interfund Charges - - - Total Building Division $ 642,582 $ 870,199 $ 791,719 ' Department total is correct. Due to implementing new divisions in 2009, actual 2008 amounts were distributed based on the same%as 2010 budget estimates. 48 Fund: 001 General Fund Spokane Valley Dept: 076 Parks & Recreation 2010 Budget 076-Parks & Recreation The Parks and Recreation Department is composed of five divisions, the Administration and Park Maintenance Division, Recreation, Aquatics, Senior Center, and the CenterPlace Division. The overall goal of the department is to provide quality recreation programs and acquisition, renovation, development, operation, and maintenance of parks and recreation facilities. 000 -Parks Administration & Maintenance Division The Administration Division provides direction and leadership for the Parks and Recreation Department in implementing the goals and objectives of the City Council and facilitates the general upkeep of parks and public areas of the City. Accomplishments for 2009 • Began construction of Discovery Playground. • Completed design for Greenacres Park. • Celebrated Arbor Day. • Completed renovation of Valley Mission Park. Goals for 2010 • Complete construction of Discovery Playground. • Complete construction of Greenacres Park. • Construct new picnic shelter at Terrace View Park. • Acquire Park Road property. • Investigate new software needs for customer reservations. Budqet Summarv 2010 *2008 2009 Proposed Actual Budget Budget Personnel- FTE Equivalents Parks& Recreation Director 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 Total FTEs 2.0 2.0 2.0 Budqet Detail Salaries, Wages, & Benefits $ 193,727 $ 178,212 $ 180,704 Supplies 4,790 30,315 62,000 Services & Charges 638,644 736,706 731,652 Intergovernmental Services 11,353 10,000 10,000 Capital Outlay - 1,700 - Interfund Charges 110,401 - 3,200 Total Parks Administration $ 958,915 $ 956,933 $ 987,556 �Department total is correct. Actual 2008 salaries were distributed based on 2010 employee allocation 49 Fund: 001 General Fund SpokaneValley Dept: 076 Parks 8� Recreation 2010 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. Accomplishments for 2009 • Changed format of Recreation Seasonal Program Brochure • Established consistent guidelines for contract recreation program instructors • Hosted the Washington Recreation and Parks Association Conference in April •Added Card Making workshops for adults • Hosted new Environmental Special Event"Spring into Action"at Mirabeau Park • Hosted new Special Event Haunted House at Valley Mission Pool Goals for 2010 • Provide Recreation Programs for a variety of ages • Research creating a recreational tennis program • Partner with surrounding school districts to promote student volunteerism with our department • Expand program marketing Budqet Summarv 2010 *2008 2009 Proposed Actual Budget Budget Personnel - FTE Equivalents Recreation Coordinator 1.0 1.0 1.0 Budqet Detail Salaries, Wages, & Benefits $ 105,366 $ 143,908 $ 132,452 Supplies 5,524 9,940 11,490 Services &Charges 44,212 76,818 86,352 Interfund Charges 5,953 1,521 7,552 Capital Outlay - - - Total Recreation Division $ 161,055 $ 232,187 $ 237,846 �Department total is correct. Actual 2008 salaries were distributed based on 2010 employee allocation 50 Fund: 001 General Fund SpokaneValley Dept: 076 Parks & Recreation 2010 Budget 302 -Aquatics Division The City of Spokane Valley owns three pools: Park Road Pool, Terrace View Pool, and Valley Mission Pool. Services include open swim, swim lessons, swim team and facility rentals. In addition, the City leases a portion of Valley Mission Park to Splashdown Inc. for a water park. The City currently is contracting with the YMCA for all aquatic activities within the City. The YMCA provides the lifeguards and maintains the pools during the season. Accomplishments for 2009 • Re-opened all 3 pools with new amenities with Grand Re-Opening Celebrations •Added noon time lap swim at Park Road Goals for 2010 • Look into other recreational opportunities at the pools Budqet Summarv 2010 2008 2009 Proposed Actual Budget Budget Budqet Detail Supplies $ 17,434 $ - $ 500 Services &Charges 279,724 403,616 422,050 Intergovernmental Services - - - $ 297,159 $ 403,616 $ 422,550 Total Aquatics Division �Department total is correct. Actual 2008 salaries were distributed based on 2010 employee allocation 51 Fund:001 General Fund Spokane Valley Dept: 076 Parks& Recreation 2010 Budget 304-Senior Center Division The City of Spokane Valley Parks and Recreation Department assumed operational control of the Valley Senior Center in 2003. Accomplishments for 2009 • Enhance evening and weekend activities that will appeal to the 50+ population. • Focus programming on changing shift in life styles of seniors for future programming. • Provide programming that emcompasses multiple dimensions of health and wellness. Goals for 2010 • Continue to provide and enhance resource and referral information for seniors in the community. • Expand the use of the Wellness Center to include such programs as Aging and Long-Term Care of Eastern Washington (ALTCEW)SHIBA(Senior Health Insurance Benefits Advisors)Program. • Continue to be a host agency for WSU Nursing Students who offer health screenings. Budqet Summarv 2010 2008 2009 Propose Actual Budget d Budget Personnel-FTE Equivalents Senior Center Supervisor 1.0 1.0 1.0 Budqet Detail Salaries, Wages, & Benefits $ 60,531 $ 70,989 $69,903 Supplies 7,731 6,650 6,600 Services&Charges 8,162 15,905 9,000 CapitalOutlay - 650 - Total Senior Center Division $ 76,424 $ 94,194 $85,503 "Department total is correct. Actual 2008 salaries were distributed based on 2010 employee allocation 52 Fund:001 General Fund Spokane Valley Dept: 076 Parks& Recreation 2010 Budget 305-CenterPlace Division Construction of Mirabeau Point CenterPlace began in late 2003, and was completed mid-year 2005. The project represents the culmination of eight years of planning and fundraising by Mirabeau Point Inc. and the joint involvement of the City and Spokane County. The approximately 54,000 square foot facility houses the City of Spokane Valley Senior Center, a great room(banquet facility), numerous meeting rooms, multi-purpose rooms, and a high tech lecture hall. The facility combines with Mirabeau Meadows Parks and Mirabeau Springs to form a regional focal point for Northeast Washington and Northern Idaho. Accomplishments for 2009 • Electronic marquees were installed in the lobby to display events, CCS classes, Senior Center and recreation activities, and to market CenterPlace. •The CenterPlace logo was registered and Regional Event Center added to the name. • Entered into a nonexclusive Food Services contact with Beacon Hill catering in order to become full service for our corporate customers. • Developed relationship with Spokane Regional Convention and Visitors Bureau and local hotels and motels to assist in meeting tourism objectives. Goal for 2010 • Update the CenterPlace Marketing and Communication Plan • Enhance use of outside event facilities • Continue to improve in-house catering services Budqet Summarv 2010 *2008 2009 Proposed Actual Budget Budget Personnel-FTE Equivalents Customer Relations/Facilities Coordinator 1.0 1.0 1.0 Administrative Assistant 2.0 2.0 2.0 Custodian 0.0 0.0 2.0 Maintenance Worker 2.0 2.0 2.0 Total FTEs 5.0 5.0 7.0 Budqet Detail Salaries, Wages, & Benefits $ 257,053 $ 355,641 $ 358,575 Supplies 62,650 76,293 90,540 Services &Charges 345,636 303,176 389,463 Interfund Charges 351,944 390,000 354,000 Total CenterPlace Division $ 1,017,283 $ 1,125,110 $ 1,192,578 "Department total is correct. Actual 2008 salaries were distributed based on 2010 employee allocation 53 Fund:001 General Fund Spokane Valley Dept: 090 General Government 2010 Budget 090-General Government The General Government Department comprises activities that encompass services to multiple departments. Included in this department are the costs of City Hall and related utilities, management information services, insurance costs, miscellaneous city intergovernmental costs and capital equipment costs that benefit more than one department,and outside agency funding. Outside agencies provide needed public services on behalf of the City. The outside agencies must provide an annual report of how the money was spent. Budqet Summarv 2008 2009 2010 Actual Budget Budget Budqet Detail General Citywide Costs Accounting&Audit Services $ 87,964 $ 130,000 $ 130,000 Advertising 20,137 50,000 30,000 Business Registrations 1,317 8,000 5,000 Copier 18,289 27,000 40,000 Economic Development-Site Selector 20,306 - 15,000 Election Costs - 118,000 80,000 Employee Recognition Safety&Bicycle Safety 4,262 10,000 10,000 Equiment Repair&Maintenance 3,305 - 5,000 Gas,Oil,&Tires 2,210 - 4,000 General Operating Leases:Computers 13,287 - 33,000 IT Support-Network 73,246 102,000 100,000 Miscellaneous 9,833 29,000 20,000 Office and Operating Supplies 14,125 - 15,000 Office Supplies 6,808 11,000 11,000 Other Governmental Services 126 - - Postage 15,226 - 18,000 Printing and Binding 7,296 5,000 7,500 Registrations 390 - - Small Tools and Minor Equipment 62,689 38,000 60,000 Software Licenses and Maintenance 2,055 47,000 44,500 StudentAdvisory Council - 1,000 - Telephone/DSL Charges 42,830 28,000 45,000 Vehicle Rental 3,907 - 10,000 Vehicle Replace&Purchase Misc Gen Gov 19,702 - - Web Site Services - 20,000 10,000 Interfund Interfund Risk Management Payment 188,000 230,000 275,000 Interfund Loan to Street Fund(winter weather reserve) - 500,000 - Interfund Transfer to Street Capital 50,000 - - Interfund Transfer to Parks Capital Fund 20,000 - - Facilities Facility Repairs&Maintenance 926 5,000 5,000 Computer Software/Hardware 341,507 123,000 100,000 Computer Software/Hardware Replacement 20,326 - - Office Furniture&Equipment 113,529 - 25,000 Energy Conservation Improvement - - 111,350 ADA Inventory - - 50,000 City Hall Leasing Costs: City Hall Rent 428,691 450,000 462,000 Leasehold Improvements 7,115 - 12,000 54 Fund:001 General Fund Spokane Valley Dept: 090 General Government 2010 Budget 090-General Government Budqet Summarv-continued Outside Services Alcohol Treatment 25,504 21,000 26,000 City Economic Development - 10,000 10,000 Community Survey 14,083 - 10,000 Memberships-SRTC 34,300 43,000 34,300 Records Management 14,307 400,000 300,000 Requests from Outside Agencies-Economic Development 94,000 115,000 80,000 Requests from Outside Agencies-Social Services 31,333 41,000 62,500 Spokane County Air Pollution Authority 117,469 124,000 120,000 Voter Registrations 131,021 91,000 60,000 Contingency&Reserves Reserve for Revenue Adjustments - 270,000 192,000 Estimated Ending Fund Balance 12,116,644 13,224,561 18,599,813 Transfer-Capital Projects - 123,000 100,000 Operating Loan-Street Fund - 1,175,000 - Contingency - 500,000 500,000 $ 14,178,065 $ 18,069,561 $21,827,963 55 Fund: 101 Street Fund Spokane Valley Dept: 042 2010 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 2009 • Updated the 2008 Street Master Plan. • Optimized traffic signals on selected corridors. •Transitioned from Spokane County to private contractors for snow removal. • Ongoing development of a long range plan for managing street maintenance, street sweeping and landscaping services. •Applied for grants and worked with various schools to install flashing beacons at crosswalks. • Located facility for storage of material and equipment for street maintenance. Goals for 2010 • Update the 2009 Street Master Plan. • Optimize traffic signals on selected corridors . •Apply for grants and work with various schools to install flashing beacons at crosswalks. • Renew Contracts with private contractors for street maintenance services. • Develop and implement a Bridge Maintenance program. • LED traffic signal upgrades supported by funds from Federal Energy Efficiency and Conservation Block Grant Program. Budqet Summary 2010 2008 2009 Proposed Actual Budget Budget Personnel-FTE Equivalents Senior Engineer-Traffic 1.0 1.0 1.0 Public Works Superintendent 1.0 1.0 1.0 Maintenance/Construction Inspector 1.0 1.0 1.0 Assistant Engineer-Traffic/Planning 1.0 2.0 2.0 Senior Engineer(Planning/Grants) 0_4 0_0 0_0 Total FTEs 4.4 5.0 5.0 Budqet Detail Salaries,Wages, &Benefits $ 338,101 $ 413,112 $ 455,868 Supplies 63,493 52,784 69,200 Services&Charges 1,725,221 1,880,383 3,670,792 CapitalOutlay 24,690 40,000 762,050 Intergovernmental Payments 194,046 1,777,317 947,000 Interfund Charges and End Fund Bal 2,958,517 3,228,404 1,494,140 Total Street Fund $ 5,304,068 � $ 7,392,000 $ 7 399 050 " Ending fund balance was added to this page. 56 Fund: 102 Arterial Street Fund Spokane Valley Dept: 041 2010 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. Budqet Summarv 2010 2008 2009 Proposed Actual Budget Budget Budqet Detail Transfer to Street Capital Projects $ - $ - $ - Transfer to Capital Grants Fund - - - Investment Interest 16,431 - - Improvements to Arterials - 591,000 - Total Arterial Street Fund $ 16,431 $ 591,000 $ - Fund: 103 Trails & Paths Fund Spokane Valley Dept: 103 2010 Budget 103 - Trails 8� Paths Fund The Trails & Paths Fund accounts for the receipt and expenditure of the State-Levied Motor Vehicle Fuel Tax distributed to the City in accordance with State RCW 47.30.050. These revenues originate from .42% of Motor Vehicle Fuel Tax attributable to Street Maintenance. These funds are restricted for constructing new trails and paths throughout the City. Expenditures of$8,000 are budgeted for this fund in 2010 $8,000 57 Fund: 105 Hotel/Motel Fund Spokane Valley Dept: 105 2010 Budget 105 - Hotel/Motel Fund The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of two percent on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for the purpose of paying all or any part of the cost of tourist promotion, acquisition or operation of tourism-related facilities, and marketing of special events and festivals designed to attract tourists. Budpet Summary 2010 2008 2009 Proposed Actual Budget Budget Budqet Detail Tourism Promotion $ 483,506 $ 510,000 $ 380,000 Interfund Transfers - 90,000 20,000 Total Hotel/Motel Fund $ 483,506 $ 600,000 $ 400,000 58 Fund: 120 CenterPlace Operating Reserve Fund Spokane Valley Dept: 120 2010 Budget 120 - CenterPlace Operatinq Reserve Fund The CenterPlace Operating Reserve Fund was established to provide an emergency revenue source for the recently completed facility. Budqet Summary 2009 2008 Amended 2010 Actual Budget Budget Budqet Detail Reserve for CenterPlace Operations $ 8,228 $ 340,000 $ 350,000 Fund: 121 Service Level Stabilization Reserve Fund Spokane Valley Dept: 121 2010 Budget 121 - Service Level Stabilization Reserve Fund The Service Level Stabilization Reserve Fund was established to provide an emergency revenue source to maintain service levels in the event of a downturn in the local economy. Budpet Summary 2010 2008 2009 Proposed Actual Budget Budget Budqet Detail Reserve For Service Level Stabilization $ 127,078 $ 5,400,000 $ 5,400,000 59 Fund: 122 Winter Weather Reserve Fund Spokane Valley Dept: 122 2010 Budget 122 -Winter Weather Reserve Fund The Winter Weather Reserve Fund was established to provide emergency services during an unusually harsh winter. Loan from General Fund, repaid from Street Fund. Budqet Summary 2010 2008 2009 Proposed Actual Budget Budget Budqet Detail Reserve for Winter Weather $ 430,000 $ 500,000 $ 505,000 Fund: 123 Civic Facility Replacement Fund Spokane Valley Dept: 122 2010 Budget 123 - Civic Facility Replacement Fund This fund was created to collect dollars for the eventual replacement of CenterPlace and the Police Precinct Building on E. Sprague. Budqet Summary 2010 2008 2009 Proposed Actual Budget Budget Budqet Detail Reserve for Facility Replacement $ - $ 767,000 $ 1,240,000 60 Fund: 204 Limited Tax General Obligation - Debt Service Fund Spokane Valley Dept: 204 2010 Budget 204 - Limited Tax General Obliqation - Debt Service Fund The LTGO - Debt Service Fund collects and distributes monies received and paid for long-term debt obligations. Revenue to this fund consists of money received from the Public Facility District and City revenue, which will be used to pay annual debt obligations on outstanding bonds. Budqet Summarv 2010 2008 2009 Proposed Actual Budget Budget Budqet Detail Debt Service on Mirabeau Bonds $ 412,520 $ 450,000 $ 440,000 Debt Service on Street Bonds 185,127 200,000 210,000 Total Debt Service Fund $ 597,647 $ 650,000 $ 650,000 61 Fund: 301/302 Capital Projects 8� Special Capital Projects Funds Spokane Valley 2010 Budget 301/302 - Capital Proiects 8� Special Capital Proiects Funds These funds account for the collection and expenditure of the real estate excise tax levied on all sales of real estate. The tax is levied in two phases of a quarter of a percent each. The first quarter percent of the real estate excise tax (REET 1) must be spent on capital improvements identified in a capital improvements plan. This REET 1 tax is accounted for in the Capital Projects Fund 301. The second quarter percent (REET 2) may only be levied by cities that are planning under the Growth Management Act. These funds must be used for a capital project. The REET 2 tax is accounted for in the Special Capital Projects Fund 302. Revenues accumulated in these funds will be used as matching funds for construction projects and will be transferred to other Capital Project Funds. Budqet Summary 2010 2008 2009 Proposed Actual Budget Budget 301 - Capital Proiects Fund Transfer to Capital Grants Projects (303) $ 1,001,137 $ 3,956,000 $ 1,843,000 Transfer to Debt Service (204) 101,533 105,000 105,000 Transfer to Parks (309) - 600,000 - Transfer to Capital Grants (307) - 475,000 - Transfer to Barker Bridge Fund (308) - 812,000 - Total Capital Projects Fund $ 1,102,670 $ 5,948,000 $ 1,948,000 302 - Special Capital Proiects Fund Transfer to Capital Grants Fund (307) $ - $ - $ 68,000 Transfer to Barker Bridge Fund - - 239,000 Transfer to Street Capital Projects (303) 985,625 2,875,000 200,000 Transfer to Debt Service (204) 114,264 105,000 105,000 Total Special Capital Projects Fund $ 1,099,889 $ 2,980,000 $ 612,000 62 Fund:303 Street Capital Projects Fund Spokane Valley 2010 Budget 303-Street Capital Proiects Fund The Street Capital Projects Fund accounts for monies used to finance the 6-year Transportation Improvement Plan. Revenues are transfers from the Capital Projects Fund, Special Capital Projects Fund, and the Stormwater Fund. Expenditures are often for matching funds for Transportation Improvement Board and other grants. Budqet Summarv 2010 2008 2009 Proposed Actual Budget Budget Budqet Detail Road Design&Construction Projects 16th Avenue-Project 2 $ 2,895 $ - $ - Appleway-University-Evergreen - 937,000 - Argonne Road-190 to Trent - - 576,000 Broadway-Fancher 6,083 608,000 - Broadway Avenue Safety Project Pines-Park - 933,000 834,000 Broadway/Sullivan Intersection PCC - - 1,230,000 Evergreen/Sprague Intersection PCC 19,562 1,133,000 - Indiana/Sullivan Intersection PCC - 1,342,000 1,342,000 Indiana Avenue Extension-3600'e/o Sullivan - - 1,874,000 Park Road-#2(PE Only)-Broadway to India - 352,000 246,000 Pines/Mansfield,Wilbur Rd.to Pines 3,041,226 3,368,000 - Pines/Sprague Intersection PCC 19,818 742,000 - Sprague Resurface-E'green to Sull.ADA - 2,856,000 1,944,000 Sprague/Conklin Signal 3,558 - Sprague/McDonald PCCP Intersection 18,230 - - Sullivan Road(PE Only) - - 298,000 Sullivan/Sprague PCC - 861,000 1,678,000 WSDOT Urban Ramp Projects 26,945 300,000 - Road Preservation Projects Other Preservation Projects 505,627 1,293,000 - Contingency - 500,000 250,000 Road Paveback(Septic Elimination) 24th Avenue-Sullivan to 22nd 1,050,911 - - Misc. Road Paveback Projects 1,030,717 1,500,000 300,000 Total Street Capital Projects Fund $ 5,725,572 $ 16,725,000 $ 10,572,000 63 Fund: 304 Mirabeau Point Capital Project Fund Spokane Valley Dept: 304 2010 Budget 304 -Mirabeau Point Capital Proiect Fund Mirabeau Point is a multi-use regional project located at 2426 Discovery Place which will be operated by the City. The bond sale proceeds were spent in 2003, 2004, and 2005. CenterPlace provides space for a Conference Center Wing, Senior Center Wing and a Great Room Wing. The portion of CenterPlace used for the Conference Center Wing and Great Room Wing is being developed as a "regional facility" as defined in RCW 36.100 and 35.57.020. Budqet Summarv 2009 2008 Amended 2010 Actual Budget Budget Budpet Detail Transfer to Civic Facility Replacement Fund $ - $ 370,000 $ - Reserve for Replacement - - - Construction in Progress - - - Total Mirabeau Point Project Fund $ - $ 370,000 $ - Fund: 306 CD Block Grant Fund Spokane Valley Dept: 306 2010 Budget 306 -CD Block Grant Fund Budqet Summarv 2010 2008 2009 Proposed Actual Budget Budget Budpet Detail Transfer to Street Capital Projects (303) $ - $ 300,000 $ 300,000 Transfer to Capital Grant Fund - - - Total CD Block Grant Fund $ - $ 300,000 $ 300,000 64 Fund: 307 Capital Grants Fund Spokanevalley Dept: 307 2010 Budget 307 -Capital Grants Fund The Capital Grants Fund accounts for capital improvement projects funded partially by grant proceeds from other governmental agencies, such as Transportation Improvement Board, Spokane Transit Authority, Surface Transportation Program, and Community Development Block Grant. Revenues to this fund are from grant proceeds and transfers from other special revenue funds. Budqet Summary 2010 2008 2009 Proposed Actual Budget Budget Budqet Detail 44th Ave Pathway: Woodruff Rd. to Sands Rd. $ 21,495 $ 328,000 $ - Appleway Blvd -Tschirley Road to Hodges 4,970,634 - - Appleway/Sprague/Dishman ITS 190-Dishman-066 32,577 124,000 - Argonne Road Overlay- Indiana to Montgomery 548 - - Broadway Avenue Inlay: I-90 EB Ramps to Park Rd. 551,785 - - Broadway Fancher PCC-067 58,160 761,000 - Broadway-Moore to Flora 83,992 60,000 2,465,000 Contingency 30,510 300,000 - Park Road -Project 2: Broadway to Indiana 354 - - Signal Controller Upgrades (SRTC 06-22) 179,142 - - Sprague Ave ADA 4,232 - - Sprague/Bowdish PCC Intersection 846,030 - - Sullivan Road PCC: Mission to I-90 EB Ramps 414 - - Total Capital Grants Fund $ 6,779,873 $ 1,573,000 $ 2,465,000 Fund: 308 Barker Bridge-Federal Grant Fund Spokane valley Dept: 308 2010 Budget 308 -Barker Bridqe-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. Budqet Summarv 2010 2008 2009 Proposed Actual Budget Budget Budqet Detail Barker Road Bridge Reconstruction $ 2,002,335 $ 5,977,000 $ 1,767,000 65 Fund: 309 Parks Capital Projects Fund Spokane Valley Dept: 309 2010 Budget 309 -Parks Capital Proiects Fund The Parks Capital Projects Fund is an allocated reserve of monies specifically designated for the Parks and Recreation Capital improvements. Budqet Summarv 2010 2008 2009 Proposed Actual Budget Budget Budqet Detail Park Land Acquisition $ - $ - $ 225,000 Terrace View Shelter - - 80,000 Greenacres - - 300,000 Contingency - - 15,000 Swimming Pools 2,600,531 555,000 - Various Improvements 103,517 115,000 - Greenacres - 200,000 - Valley Mission Park 108,993 150,000 - Discovery (Universal) Park 25,463 200,000 200,000 Total Parks Capital Project Fund 2,838,504 1,220,000 820,000 Fund: 310 Civic Facilities Capital Projects Fund Spokane Valley Dept: 310 2010 Budget 310 -Civic Facilities Capital Proiects Fund The Civic Buildings Capital Projects Fund is an allocated reserve of monies specifically designated for future construction of Civic Facilities. Budqet Summarv 2009 2008 Amended 2010 Actual Budget Budget Total Civic Buildings Capital Fund $ 128,771 $ 5,800,000 $ 5,827,000 66 Fund:402 Stormwater Management Fund Spokane Valley Dept: 402 2010 Budget 402-Stormwater Manaqement Fund The Stormwater Management fund accounts for receipt and expenditure of the Stormwater fee. This fee is levied on an annual basis based upon a number of equivalent residential units attached to the parcel. The expenditures are used for stormwater construction and management through both the Street Department and Spokane County. Accomplishments for 2009 • Completed Inventory of all city-owned drywells and Stormwater facilities. • Hired a Stormwater Engineer • Evaluated Illicit Discharge Detection and Elimination (IDDE) Ordinance and recommended code change to comply with Ecology Stormwater Permit • Completed stormwater tax rolls, registered new drywells, created Stormwater Hotline, brochures for swimming pool discharges, and created a mascot(Stormdrain Dan). • Developed a long-range stormwater plan for completion in 2013. Goals for 2010 • Continue work on the(NPDES) Phase II Stormwater Permit(compietion in 20�2). • Continue work on the Department Of Ecology Underground Injection Control Program (compietion in 2o�s). • Determine location and establish cost for a treatment facility for the discharging of vactoring liquids. • Complete stormwater assessment rolls, update the commercial impervious surfaces map. • Develop criteria to assess city-owned Underground Injection Control (UIC)wells for retrofit or abandonment. Budqet Summarv 2010 2008 2009 Proposed Actual Budget Budget Personnel- FTE Equivalents Engineer 1.0 1.0 1.0 Engineering Technician 1.0 1.0 1.0 Assistant Engineer 1.0 1.0 1.0 Maintenance/Construction Inspector 1_0 1_0 1_0 Total FTEs 4.0 4.0 4.0 Budqet Detail Salaries, Wages, &Benefits $ 240,130 $ 360,317 $ 402,590 Supplies 29,330 25,980 29,980 Services&Charges 862,802 1,040,259 1,498,405 Intergovernmental Services 27,692 46,640 46,640 CapitalOutlays 19,724 393,075 403,600 Interfund Transfers&Ending Balance 2,381,157 1,573,729 2,016,800 Total Stormwater Fund $ 3,560,835 $ 3,440,000 $ 4,398,015 67 Fund: 501 Equipment Rental & Replacement Fund Spokane Valley 2010 Budget 501 -Equipment Rental & Replacement Fund The Equipment Rental & Replacement Fund (ER&R)accounts for the cost of maintaining and replacing City vehicles and equipment for all City departments. The ER&R fund is an Internal Service fund. The fund accumulates the resources for vehicle and equipment replacements in the fund. The funds or departments using the vehicle or equipment pay the scheduled replacement fee. Replacement funds are being collected on the telephone system, computer network system, desktop computers, and vehicles. Maintenance and service charges for copiers, telephones, and the internet are also charged to funds through this department. The fund also finances and administers a fleet of pool cars for use by City departments. Goals for 2010 • Combine this fund in the General Fund with funding intact. Budqet Summarv 2010 2008 2009 Proposed Actual Budget Budget Budqet Detail Computer replacement lease $ - $ - $ 35,000 Software/Hardware replacement 20,121 - 37,000 Vehicle Replacement - - 22,000 All other - 780,000 825,000 Total ER&R Fund $ 20,121 $ 780,000 $ 919,000 68 Fund: 502 Risk Management Fund Spokane Valley Dept: 502 2010 Budget 502 - Risk Manaqement Fund The City of Spokane Valley Risk Management Fund is established to account for insurance costs, claims settlement and administration of a Risk Management Safety Program. This fund also accounts for the funding of unemployment claims through the State of Washington. Accomplishment for 2009 • Continued to administer and refine the risk management internal service fund accounting system. Budqet Summarv 2010 2008 2009 Proposed Actual Budget Budget Budqet Detail Services & Charges $ 188,349 $ 230,000 $ 258,000 Total Risk Management Fund $ 188,349 $ 230,000 $ 258,000 69 City of Spokane Valley Capital Expenditures for 2010 102 001 402 Arterial 301 302 Project General Stormwater Street Real Estate Real Estate De artment Ca ital Outla Descri tion Expenses 2010 Fund Fund Fund Excise Tax 1 Excise Tax 2 Cit Funds 303 Street Capital Fund CIP# Road Desiqn&Construction Proiects 0060 Argonne Road-190 to Trent $ 576,000 $ 77,000 0063 Broadway Avenue Safety Project $ 834,000 167,000 0065 Sprague/Sullivan Intesection PCC $ 1,678,000 50,000 883,000 0069 Park Road-#2(PE Only)-Broadway to Indiana $ 246,000 34,000 0070 Sullivan Road(PE Only) $ 298,000 40,000 0112 Indiana Avenue Extension-3600'e/o Sullivan $ 1,874,000 100,000 164,000 0113 Indiana/Sullivan Intersection PCC $ 1,342,000 275,000 0114 Broadway/Sullivan Intersection PCC $ 1,230,000 50,000 203,000 0115 Sprague Resurface-E'green to SuIL ADA $ 1,944,000 Misc.Road Preservation Projects $ - - Contingency $ 25Q000 SQ000 200,000 Road Paveback(Septic Tank Elimination Proqraml STEP Paveback(s) $ 300,000 - - - - 303 Street Capital Fund Subtotal $ 10,572,000 50,000 200,000 1,843,000 200,000 307 Capital Grants Fund Road Desian&Construction Proiects 0088 Broadway Avenue 180 ft E.of Moore to Flora $ 2,465,000 68,000 307 Capital Grants Fund Subtotal $ 2,465,000 68,000 308 Barker Bridge-Fed Grant Fund 0003 Barker Road Bridge Reconstruction $ 1,767,000 239,000 308 Barker Bridge-Fed Grant Fund $ 1,767,000 239,000 204 Debt Service $ 210,000 105,000 105,000 $ 210,000 309 Parks Capital Projects Park Land Acquisition $ 225,000 Discovery(Universal)Park $ 200,000 - Terrace View Shelter $ 8Q000 - Greenacres $ 30Q000 82,000 - Contingency $ 15,000 15,000 309 Parks Capital Projects $ 82Q000 97,000 105,000 105,000 310 Civic Building Capital Projects Facilities $ 5,827,000 310 Civic Building Capital Projects $ 5,827,000 Total Capital Expenditures $ 21,661,000 $ 147,000 $ 200,000 $ $ 1,948,000 $ 612,000 70 City of Spokane Valley Capital Expenditures for 2010 American Surtace Recovery and Congestion Spokane Developer Federal Bridge Greenacres 309 310 Transportation Reinvestment Management Transit Private/ 306 Replacement State Parks Parks Program Act Air Quality Authority contributions CDBG TIB:UAP TIB:UCP thru WSDOT Grant Capital Capital Grants Cit Funds $ 499,000 667,000 745,000 212,000 258,000 200,000 1,410,000 1,067,000 977,000 1,944,000 300,000 1,215,000 1,944000 499000 2,044,000 200000 300,000 667,000 1,410,000 648,000 1,749,000 648 000 1 749,000 58,000 1,470,000 5$000 1,47Q000 225,000 200,000 80,000 200,000 18,000 200,000 523,000 5,827,000 5,827,000 $ 1,215,000 $ 1,944,000 $ 499,000 $ 2,044,000 $ 906,000 $ 300,000 $ 667,000 $ 3,159,000 $ 1,470,000 $ 200,000 $ 523,000 $ 5,827,000 71 Position Listing City of Spokane Valley 2010 Budgeted Position �� m �+� y m°j " � �m� � y o ,t � � y �c, V ��+ o� c 3� � m�� `° � � Tine �� o�� i� �oF Q� Vo ACCOUNTANT/BUDGET ANALYST 3.0 ACCOUNTWG MANAGER 1.0 ACCOUNTWG TECHNICIAN 3.0 ADMINISTRATIVE ANALYST 1.0 ADMINISTRATIVE ASSISTANT 3.0 2.0 0.0 0.0 2.0 1.0 ASSISTANT ENGINEER 1.0 ASSISTANT PLANNER ASSOCIATEPLANNER-CURRENT ASSOCIATE PLANNER-LONG-TERM BUILDING INSPECTOR I BUILDING INSPECTOR II BUILDING OFFICIAL CITY ATTORNEY 1.0 CITY CLERK 1.0 CITY MANAGER 1.0 CODE ENFORCEMENTOFFICER COMMUNITY DEVELOPMENT DIRECTOR 1.0 CONSTRUCTION INSPECTOR 1.0 CUSTODIAN CUSTOMER RELATIONS/FACILITIES COORDINATOR DEPUTY CITY ATTORNEY 1.0 DEPUTY CITY CLERK 1.0 DEPUTY CITY MANAGER 1.0 ENGINEER 0.0 ENGINEERWG TECHNICIAN I 2.0 ENGINEERWG TECHNICIAN II 1.0 FINANCE DIRECTOR 1.0 GIS/DATABASE ADMINISTRATOR 1.0 HUMAN RESOURCE MANAGER 1.0 HUMAN RESOURCE TECHNICIAN 1.0 IT SPECIALIST 2.0 MAINTENANCE WORKER MAINTENANCE/CONSTRUCTION INSPECTOR 0.0 OFFICE ASSISTANT I 1.0 1.0 OFFICE ASSISTANT II 1.0 PARKS&RECREATION DIRECTOR PERMIT SPECIALIST PLANNING MANAGER PLANNWG TECHNICIAN PLANS EXAMINER PUBLIC INFORMATION OFFICER 1.0 PUBLIC WORKS DIRECTOR 1.0 PUBLIC WORKS SUPERINTENDENT RECREATION COORDINATOR SENIOR ADMINISTRATIVE ANALYST 1.0 SENIOR CENTER SPECIALIST SENIOR ENGINEER 1.0 SENIOR ENGINEER-Traffic,CIP Planning/Grants/Proj Mgmt 2.0 SENIOR PERMIT SPECIALIST SENIOR PLANNER SENIOR PLANS EXAMINER 'SENIOR FINANCIAL SPECIALIST 1.0 TOTALS �.0 �.0 12.0 �.0 11.0 3.0 *TiUe&range may change �2 Position Listing City of Spokane Valley 2010 Budgeted Position c�, �a �� w�� o a o, � aF °� �� '°� ��a �� C a �!/C y ��,m O� ,yy¢ w' �.` � Q�mc Q7J Oc, Qm� �c, y°'c Gc,c y�c�'' `Jw�t �c 3.0 1.0 3.0 1.0 0.0 0.0 1.0 2.0 11.0 1.0 2.0 1.0 5.0 3.0 3.0 2.0 2.0 0.0 0.0 4.0 4.0 1.0 1.0 1.0 1.0 1.0 2.0 2.0 1.0 2.0 1.0 4.0 2.0 2.0 1.0 1.0 1.0 1.0 1.0 1.5 1.0 2.5 2.5 4.5 1.0 2.0 1.0 1.0 1.0 1.0 2.0 2.0 2.0 0.0 1.0 1.0 2.0 1.0 3.0 1.0 2.0 1.0 1.0 2.0 2.0 1.0 1.0 1.0 1.0 0.75 0.75 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 2.0 1.0 3.0 1.0 1.0 2.0 2.0 1.0 1.0 1.0 9.0 14.7� �.00 2.0 1.0 1.0 7.0 �.0 4.0 9�.7"� 73 City of Spokane Valley FTE Count by Year 2010 Budget 2009 2010 Budget 2010 Budget Authorized Changes to Proposed Interns Department FTEs FTEs FTEs for 2010 Executive&Legislative Support City Manager 5.0 - 5.0 1.5 Legal 3.0 - 3.0 3.0 Operations&Administrative Services: - Deputy City Manager 8.0 - 8.0 - Finance 10.0 2.0 12.0 1.0 Human Resources 2.0 - 2.0 - Public Works 11.0 - 11.0 - Planning&Community Development: 34.75 - 34.75 - Parks&Recreation: Parks Admin 2.0 - 2.0 - Recreation 1.0 - 1.0 - Senior Center 1.0 - 1.0 1.0 CenterPlace 7.0 - 7.0 - Street Fund 5.0 - 5.0 - Stormwater Fund 4.0 - 4.0 2.0 TOTAL 93.75 2.00 95.75 8.50 74 2009 Work Force Comparison: The 15 Washin ton Communities with Po ulation of 50,000 & Over CITY POPULATION FULL-TIME PART-TIME Seattle 592,800 10,419 894 Tacoma 202,700 3,717 67 S okane 204,400 1,974 5 Bellevue 119,200 1,294 47 Everett 102,300 1,148 17 Vancouver 162,400 1,079 40 Bellin ham 75,750 792 38 Kent 86,980 781 40 Renton 78,780 718 23 Yakima 84,300 695 15 Kennewick 65,860 354 8 Federal Wa 88,040 318 25 Lakewood 58,780 269 8 Shoreline 53,440 124 7 S okane Valle 88,920 94 19 AVERAGE 1,585 84 The 18 Washington Communities with Population of 30,000-49,999 Redmond 51,320 620 31 OI m ia 44,800 517 38 Richland 46,080 476 29 Auburn 67,005 458 6 Kirkland 48,410 438 34 Bremerton 36,860 367 28 L nnwood 35,680 364 18 Lon view 35,880 294 47 Pu allu 36,930 284 25 Pasco 52,290 276 8 Bothell 32,860 271 12 Walla Walla 31,350 270 8 Edmonds 40,760 258 6 Ma sville 37,060 254 12 Lace 38,040 244 7 Sammamish 40,550 73 6 Universit Place 31,440 61 4 Burien 31,540 49 10 AVE RAG E 310 18 Source: Association of Washington Cities Survey: 2009 Full Time 7/30/2009 75 Spokane �'"�alley- 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 Counry and the seventh largest city in the State, with approximately 88,920 residents. The City incorporated as of March 31, 2003. The assessed valuation of real property within the boundaries of the Ciry for taxation purposes is estimated for 2009 tax collection to be approximately $7,066,796,275. 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 4,000 businesses in Spokane Valley with estimated retail sales of$1.9 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, communiry clubs, and other organizations thrived. 76 Prior to World War II, the federal government made a decision to build an aluminum plant in Spokane Valley along the Spokane River. Additionally, the federal government identified a need for warehouse space and facilities to support coastal activities during the war. In 1942, Spokane Valley was chosen as a site for one of theses Inland Supply Depots. The Naval Storage Yards are now the Valley Industrial Park that has 5,000,000 square feet of gross leasable floor area. Rapid growth continued in Spokane Valley throughout the 1950s, 60s, and 70s. Along with this continued growth came concerns regarding the impact of the development on the Valley environment. Citizens' concerns were related to impacts to lakes in the area as well as the aquifer underlying a majority of the Spokane Valley. No protections were put into place to address these issues; sanitary sewers were not required for new construction. Steady residential and commercial growth continued in the Spokane Valley throughout the 80s and 90s. High tech companies followed Hewlett Packard into the Liberry 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 Counry 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 Ciry 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 Counry 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 the home of CenterPlace. CenterPlace, a 54,000 square foot facility, was 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 communiry 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. 77 The Ciry of Spokane Valley operates a number of parks within the Ciry. Below is a summary of these parks: Park Name Park Classification Park Size Balfour Community Park 2.8 acres Brown's Communi Park 8.2 acres Castle Communi Park 2.7 acres Ed ecliff Communi Park 4.8 acres Mirabeau Point Park Communi /Re ional Park 54.5 acres M rtle Point Natural Area 31.0 acres Park Road Pool S ecial Use 2.0 acres Sullivan Communi Park 10.3 acres Terrace View Communi Park 9.1 acres Valley Mission and Valley Community Park 27.2 acres Mission South & Pool Valle Senior Center S ecial Use 2.0 acres Centennial Trail Trail 7linear miles THE FUTURE OF SPOKANE VALLEY Spokane i�alley: 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 Ciry is committed to planning for the future. It has adopted its first Comprehensive Plan, and its first Parks and Recreation Master Plan. It is in the process of creating a Sprague/Appleway revitalization plan to promote redevelopment of the major east-west corridor. The City is also creating a street master plan. �s Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE 2010 Salary Schedule Effective 1/1/2010-To be updated Position Title Grade 2010 Range Cit Mana er Unclassified De ut Cit Mana er 21-22 $8 013 - $ 11 415 Cit Attorne 21 8 013 - 10 274 Communit Develo ment Director 21 8 013 - 10 274 Finance Director 21 8 013 - 10 274 Public Works Director 21 8 013 - 10 274 Parks and Recreation Director 19 6 491 - 8 322 Human Resources Mana er 18 5 842 - 7 489 Plannin Mana er 18 5 842 - 7 489 Buildin Official 18 5 842 - 7 489 Senior En ineer-Ca ital Pro�ects Develo ment 18 5 842 - 7 489 De ut Cit Attorne 18 5 842 - 7 489 Senior En ineer-Traffic CIP Plannin /Grants 17 5 258 - 6 741 Accountin Mana er 17 5 258 - 6 741 Cit Clerk 16 4 732 - 6 066 En ineer 16 4 732 - 6 066 Senior Plans Examiner 16 4 732 - 6 066 Public Works Su erintendent 16 4 732 - 6 066 Senior Administrative Anal st 16 4 732 - 6 066 Senior Planner 16 4 732 - 6 066 Associate Planner 15 4 259 - 5 460 CenterPlace Coordinator 15 4 259 - 5 460 Assistant En ineer 15 4 259 - 5 460 IT S ecialist 15 4 259 - 5 460 En ineerin Technician II 15 4 259 - 5 460 GIS/Database Administrator 15 4 259 - 5 460 Human Resource Anal st 14 3 833 - 4 914 AccountanUBud et Anal st 14 3 833 - 4 914 Administrative Anal st 14 3 833 - 4 914 Assistant Planner 14 3 833 - 4 914 Buildin Ins ector II 14 3 833 - 4 914 Plans Examiner 14 3 833 - 4 914 Public Information Officer 14 3 833 - 4 914 En ineerin Technician I 14 3 833 - 4 914 Senior Permit S ecialist 14 3 833 - 4 914 Maintenance/Construction Ins ector 13-14 3 450 - 4 914 Recreation Coordinator 13-14 3 450 - 4 914 Customer Relations/Facilities Coordinator 13 3 450 - 4 422 Code Enforcement Officer 13 3 450 - 4 422 Buildin Ins ector I 13 3 450 - 4 422 Plannin Technician 13 3 450 - 4 422 De ut Cit Clerk 12-13 3 106 - 4 422 Senior Center S ecialist 12-13 3 106 - 4 422 Human Resources Technician 12-13 3 106 - 4 422 Administrative Assistant 11-12 2 794 - 3 980 Permit S ecialist 11-12 2 794 - 3 980 Accountin Technician 11-12 2 794 - 3 980 Maintenance Worker 11-12 2 794 - 3 980 Office Assistant II 10-11 2 515 - 3 582 Custodian 10 2 515 - 3 224 Office Assistant I 9-10 2 264 - 3 224 �Financial Re orts S ecialist Pendin Pendin 79 Appendix B OUTSTANDING GENERAL OBLIGATION BONDS DEBT SERVICE SCHEDULE Total Year Principal Interest Requirements 2010-2014 1,200,000 1,885,112 3,085,112 * 2015-2019 1,655,000 1,612,068 3,267,068 2020-2024 2,480,000 1,135,250 3,615,250 2025-2029 2,090,000 519,250 2,609,250 2030-2033 940,000 112,500 1,052,500 $ 8,555,000 $ 5,671,052 $ 14,226,052 "Approximately 74°/o paid by the Public Facilities District for Centerplace 80 City of Spokane Valley Multiyear Financial forecast-General Fund-Problem Statement#1 ** 10-15-09 2009 2010 2011 2012 2013 2014 Estimate Estimate Estimate Estimate Estimate Estimate General Fund Revenues: Sales Tax $ 15,900,000 $ 16,600,000 $ 16,600,000 $ 16,600,000 $ 16,600,000 $ 16,600,000 Property Tax $ 10,675,000 $ 10,969,500 $ 11,000,000 $ 11,000,000 $ 11,000,000 $ 11,000,000 Gambling Tax $ 525,000 $ 425,000 $ 425,000 $ 425,000 $ 425,000 $ 425,000 Franchise Fees/Bus. Reg. $ 1,000,000 $ 1,100,000 $ 1,111,000 $ 1,122,110 $ 1,144,664 $ 1,156,111 State Shared Revenues $ 1,400,000 $ 1,450,000 $ 1,486,250 $ 1,523,406 $ 1,600,528 $ 1,640,541 Service Fees $ 1,800,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,600,000 $ 1,600,000 Fines&Forfeitures $ 1,700,000 $ 1,600,000 $ 1,600,000 $ 1,600,000 $ 1,600,000 $ 1,600,000 Recreation Program Fees $ 525,000 $ 650,000 $ 656,500 $ 670,000 $ 683,467 $ 690,302 Interfund Transfers $ 165,000 $ 160,000 $ 165,000 $ 165,000 $ 170,000 $ 170,000 Repayment from St.fund $ - $ 150,000 $ 150,000 $ 150,000 $ - $ - Investment Int.&Misc. $ 450,000 $ 561,350 $ 425,000 $ 425,000 $ 425,000 $ 425,000 Carryover from prior yr $ 21,000,000 $ 14,375,606 $ 13,600,419 $ 9,789,250 $ 2,806,453 $ (7,583,058) Total General Fund $ 55,140,000 $ 49,541,456 $ 48,719,169 $ 44,969,766 $ 38,055,112 $ 27,723,896 General Fund Expenditures: Legislative $ 330,900 $ 322,120 $ 347,890 $ 375,721 $ 405,778 $ 438,241 Executive&Legislative $ 1,033,321 $ 1,063,842 $ 1,148,949 $ 1,240,865 $ 1,340,135 $ 1,447,345 Public Safety $ 20,841,084 $ 22,062,268 $ 23,827,249 $ 25,733,429 $ 27,792,104 $ 30,015,472 Deputy City Manager $ 661,420 $ 620,574 $ 670,220 $ 723,838 $ 781,745 $ 844,284 Finance $ 878,437 $ 1,023,373 $ 1,105,243 $ 1,193,662 $ 1,289,155 $ 1,392,288 Human Resources $ 236,285 $ 248,435 $ 268,310 $ 289,775 $ 312,957 $ 337,993 Public Works $ 817,068 $ 893,793 $ 965,296 $ 1,042,520 $ 1,125,922 $ 1,215,996 Dev. Engineering $ 870,199 $ 791,719 $ 855,057 $ 923,461 $ 997,338 $ 1,077,125 Planning $ 1,393,427 $ 1,447,411 $ 1,563,204 $ 1,688,260 $ 1,823,321 $ 1,969,187 Building $ 1,325,213 $ 1,313,320 $ 1,418,386 $ 1,531,856 $ 1,786,757 $ 1,929,698 Parks Admin $ 956,933 $ 987,556 $ 1,066,560 $ 1,151,885 $ 1,244,036 $ 1,343,559 Recreation $ 232,187 $ 237,846 $ 256,874 $ 277,424 $ 299,617 $ 323,587 Aquatics $ 403,616 $ 422,550 $ 456,354 $ 492,862 $ 532,291 $ 574,875 Senior Center $ 94,194 $ 85,503 $ 92,343 $ 99,731 $ 107,709 $ 116,326 Library Services $ 20,000 $ - $ - $ - $ - $ - CenterPlace $ 1,125,110 $ 1,192,578 $ 1,287,984 $ 1,391,023 $ 1,502,305 $ 1,622,489 Transfer to Capital $ 123,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Inc. Bus. Plans $ - $ - $ 425,000 $ 535,000 $ 700,000 $ 700,000 General Government $ 4,422,000 $ 3,128,149 $ 3,075,000 $ 3,372,000 $ 3,497,000 $ 3,734,000 Total General Fund 35,764,394 35,941,037 38,929,919 $ 42,163,313 $ 45,638,170 $ 49,182,464 Net 19,375,606 13,600,419 9,789,250 2,806,453 (7,583,058) (21,458,567) Less cash flow reserve (5,000,000) Carryover to next yr 14,375,606 13,600,419 9,789,250 2,806,453 (7,583,058) (21,458,567) +initiative 1033? -city usually spends less than budget ""This forecast is a diagnostic tool for strategic planning purposes rather than an estimated spending plan. 81 City of Spokane Valley Street Fund - Multiyear Financial Forecast 10-15-09 2009 2010 2011 2012 2013 2014 Estimate Estimate Estimate Estimate Estimate Estimate Street Fund - Problem Statement#2 Beginning Fund Bal $ 1,280,000 $ 1,777,000 $ 1,264,736 $ 726,736 $ 188,736 $ (261,264) Interest Income $ 12,000 $ 10,000 $ 12,000 $ 2,000 $ - $ - Utility tax-telephones $ 2,800,000 $ 2,800,000 $ 2,800,000 $ 2,850,000 $ 2,850,000 $ 2,850,000 Storm Wat. Share facili ** $ 200,000 $ 200,000 $ - $ - $ - $ - Loan from Gen. Fund $ 400,000 $ - $ - $ - $ - $ - Grant $ - $ 712,050 Motor fuel tx& misc $ 1,900,000 $ 1,900,000 $ 1,900,000 $ 1,960,000 $ 2,000,000 $ 2,000,000 $ 6,592,000 $ 7,399,050 $ 5,976,736 $ 5,538,736 $ 5,038,736 $ 4,588,736 Expenditures * $ 4,700,000 $ 5,984,314 $ 5,100,000 $ 5,200,000 $ 5,300,000 $ 5,400,000 Repay loans $ - $ 150,000 $ 150,000 $ 150,000 $ - $ - $ 1,892,000 $ 1,264,736 $ 726,736 $ 188,736 $ (261,264) $ (811,264) *** This forecast is a diagnostic tool for strategic planning purposes rather than an estimated spending plan. * Winter street maintenance costs are difficult to predict. ** Share costs with Storm Water Fund 82 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 properry 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 maturiry date). The most common rypes 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 activiry 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 Ciry Council and the public with a general Department — The basic unit of service summary of the most important aspects responsibiliry, 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. 83 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 maturiry 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 activiry. 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 84 expenditures are accrued but revenues Revenue — Sources of income financing are accounted for when they become the operations of government. measurable and available. Since this rype 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 formaliry than an ordinance or statute. Resources — Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances. 85