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2012 Adopted Budget � City of Spokane Valley �. • F _ � �. t \ �f� � � 1A� �� _ � + � � , `��r ..��' �,' � s , , ,: . , _ � . .� .. . � �� . d �.. Y�.. -��_,-. � ��;.. �,o .. �� ,rt �� ,�=. . .. .... .�� - . . -� �f ��"+�e.�.� 'a'7�'/ �i �,.� •;��. �` . ��' - -� �:e '� -. . � � � - -a. � � >� v`�y�' � = i� ��<"r''�°�� `'`'"t �. ` _�, � ,�..,.�._," .#�'4 � �� ,�r� ' �.� ,-�, k . �°- �, � I }{ , % � , , � �, ,,'� w, �' �� , -�r e�►"� ,� , `..��---� - BUDGET ��I � F � � �� I� � City of Spokane Valley, Washington ��,•, ��i, Annual Budget �Nn� �J��I For the Fiscal Year ��i��; rn�N �Ianuary 1, 2012 through December 31, 2012 I�� City Hall 11707 E. Sprague Avenue Spokane Ualley, WA 99206 Website: www.spokanevalley.or•g Phone: (509) 921-1000 "A community of opportunity where individuals and families can grow and play, I and businesses will flourish and prosper." I�'I r�� I � �� . T�_T_T_T_�_T�...T_T�_�-_T_T_T_-T_-T_�_�_T_T�...T�...T_T...,T T �� G�� .�. Table of Contents City of Spokane Valley Spokane County January 1, 2012 through December 31, 2012 Council members CityManager's Budget Message...............................................................................................1 About the 2012 Budget and Budget Development Process ......................................................9 BudgetSummary.....................................................................................................................19 Revenuesby Type....................................................................................................................34 Expendituresby Department..................................................................................................41 Capital Projects & Special Capital Projects Funds ................................................................76 Capital Expenditures for 2012................................................................................................86 FTECount by Year..................................................................................................................87 WorkForce Comparison..........................................................................................................88 Appendix A, Employee Position Classification.......................................................................89 Glossaryof Budget Terms.......................................................................................................90 ♦��♦s♦�e��♦��♦s��e��♦��♦s♦�e��♦s��.♦♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ i `� �' '�` � �-�� i � 4* � ♦ i ` , i ♦ � � � M ♦ � , � � � � • i � �,,.__ �r. _- i ♦ ♦ ♦ ♦ i City Council Members i ♦ ♦ ♦ ♦ � Thomas Towey, Mayor � ♦ Position#7 ♦ � Gary Schimmels, Deputy Mayor � � Position#4 � ♦ ♦ � Brenda Grassel Dean Grafos � ♦ Position #1 Position#2 ♦ ♦ ♦ e s � Arne Woodard Charles Hafner � ♦ Position #3 Position #5 ♦ ♦ ♦ e s � William Gothmann ♦ j Position #6 � � Staff � ♦ ♦ � Mike Jackson, City Manager � ♦ ♦ ♦ s � Roger Crum, Deputy City Manager-Interim � ♦ ♦ i Mark Calhoun, Finance Director � ♦ ♦ ♦ s � John Hohman, Community Development Director � ♦ ♦ � Mike Stone, Parks & Recreation Director : ♦ ♦ ♦ ♦ � Neil Kersten, Public Works Director � ♦ ♦ � Cary Driskell, City Attorney � ♦ ♦ ♦ ♦ � Christine Bainbridge, City Clerk � ♦ ♦ ♦ ♦ ♦ ♦ ♦��♦ ♦��♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ; �a�e intentiona� l�� ; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............................................................. CITY�kane � all� ° � City Manager's Budget Message Annual Budget For Fiscal Year 2012 Dear Citizens, Mayor and City Council of Spokane Valley: I am pleased to present the attached 2012 proposed budget for the City of Spokane Valley. In a continuing trend of local and national economic challenge, the City of Spokane Valley has benefitted from a history of prudent financial decisions. Careful budgeting and restrained spending has left us almost unique among cities in providing a proposed balanced budget with neither service reductions nor tax increases. Ciry Council has been heavily involved in the direction leading to this proposed budget by adopting strong, fiscally conservative policies and by working with staff throughout the process to ensure that both policy makers and administrative staff were in concert. Especially important to this process was a budget workshop on June 14, 201 L The draft budget worksheets were reviewed line by line and the impacts of proposed reductions were discussed in detail. The staff and Council solidified the basic fiscal policies (some carried over from 2011 and some new) which will determine the 2012 Budget and guide future spending practices. The Fiscal Policies adopted by the City Council are an extremely important element in this long range budget view. These policies appropriately dictate that if the economic situation deteriorates even more than anticipated, additional future reductions may be triggered. Such reductions were made in adopting the 2011 budget, and are not being restored. The current budget forecasts give us hope that future reductions or service cuts will not be necessary. That noted, elected officials and the staff remain committed to ensuring that service levels are commensurate with the revenue sources currently in place and to making adjustments if necessary to keep the City's finances healthy. The City also has reserves which may be needed in future years. With few exceptions for non- recurring expenses, we have not tapped into those reserves to balance our general fund. During each budget cycle, the Ciry will review the reserve balance and determine if additional budget cuts will be more judicious than subsidizing the general fund through reserves. 1 Fisc�zl Policies Financial Management—The City proposes to: L Maintain basic service levels with reduced resources 2. Minimize personnel costs/overhead by continuing to contract for many services 3. Continue the 6-year Business Plan process 4. Leverage City funds with grant opportunities 5. Minimize Ciry debt with a pay as you go philosophy • The State of Washington sets the maYimum level of allowable debt for cities based on assessed value of property. The City of Spokane Valley currently utilizes only 1.52% of its total allowable debt capacity, and more importantly, only 7.61% of non-voted bond capacity. This is extremely low debt. Financial Objectives - The City's financial objectives through 2015 are: L Maintain a minimum general fund ending balance of 15% of revenues through 2015 2. Maintain the Service Level Stabilization Fund at the current level of $5.4 million through 2014 3. On an ongoing basis, transfer to the Street Capital Fund, 40% of the ending fund balance which exceeds $26 million. This will be done in the first quarter of each year following reconciliation of the previous year's books. This preserves the City's $26 million ending fund balance while also funding a portion of street capital projects from the General Fund. 4. Hold 2012 property taxes at essentially the same amount as the 2011 levy with no proposed increase in the levy other than for new construction. We anticipate this will result in a $10,808,9001evy in 2012. Commitment — By committing to these objectives, the City will ensure financial sustainability through 2015 and into the future. The Ciry can achieve this by: 1. Capping 2012 recurring expenses to a maximum 1% increase over 201L (Notably, 2012 expenditures have been reduced below 2011 levels). Challenges — Beyond the General Fund, the City of Spokane Valley has three primary financial concerns: l. Funding the Street Preservation Plan to maintain City streets 2. Funding Street Capital projects 3. Funding Parks Capital projects 2 The new budget format for 2012 divides expenses into recurring and non-recurring categories. This was done to delineate the recurring or "ongoing" expenses of the City and to clearly show that current year recurring expenses are matched to current year revenues. Any/all use of the ending fund balance is specifically documented. Also, in deviation from the past, the 2012 proposed budget does not appropriate the ending fund balance in the general fund. This provides an added margin of security and will require formal council action to spend funds from the ending fund balance. Accompanied with this, we have proposed a 1% general fund contingency. Buclget Highlights The 2012 Budget recognizes the economic realities of our times and the necessity to continue to operate within our financial means. The budget process has been used to reinforce the City's commitment to delivering its core services in a cost effective manner. A summary of key budget highlights for review by the Council and the community follows: Budget Re�luctions: Our 2012 General Fund budget recurring expenditures have decreased from 2011 by $164,186. This deserves recognition. We are essentially maintaining the same service levels - including no reduction in law enforcement - during a period of about 3.6 % inflation in June and July, while at the same time, we are funding important additions to our services such as the new 8 acre Greenacres City Park and televised council meetings. St�ffing Levels: Staffing levels were reduced by 9.5 full-time and 2 temporary unfilled positions in 2011. For 2012 we remain at this same reduced level, operating a city of 90,110i residents with a staff of 8725 employees. Even taking into consideration that we contract for police services, and are served by Fire Districts and a Library District, we are operating substantially below the normal employee count for a maj or city. Cost of Living Adjustments: Union represented employees and employees who are not represented by the union - Local 270-V AFSME-will receive a 2.5% Cost of Living Adjustment in 2012. This amount was agreed to by the City in the 2010 — 2012 contract with union employees. The City has historically provided identical wage and benefit terms to non-represented employees; however, in 2011 non-represented employees did not receive an increase. The 2.5% matches the inflation trend over the past 20 years and was considered to be a prudent and reliable method of calculating cost of living increases and was preferred over a "floating" rate that would be determined each year. This methodology may change in future years. Street Capital ImpNOVement Fund: Established in 2011, the current budgeted amount in this fund is $1,086,881. 1 Washington State Department of Financial Management,April 1,2011. 3 No Increase in Prope�ty Tax Levy: The City of Spokane Valley will hold its property tax levy equal with 2011. This decrease in the City's properry tax levy is in recognition that the City understands the difficult financial times faced by our citizens. Moderate Growth in Cur�ent Ope�ational Expenses: Investing in the essential core services identified by the Council and community creates baseline costs. Similar to the trend in most jurisdictions, costs and demands for service are growing while tax revenues are decreasing. Even with a relatively small city staff, quality service delivery requires ongoing investment in basic capacity to provide efficient operations. Moderate as it may be, operational expenses cannot continue to increase during declining or flat revenue. The City can either subsidize operational expenses with reserves, or husband their reserves and make additional budget reductions. Othe�Notable 2012 Budget Items Include: • The opening of Greenacres Park at Long and Boone in the spring of 2012 (paid for through direct appropriations of State funds and City capital funds). The 2012 budget reflects an increase of $100,000 to maintain this facility on an annual basis • Initiated by private citizens in 2010, the 2012 budget includes the first full year of televised City Council meetings with City equipment and contracted production costs of $46,000. The equipment was purchased through Comcast Public, Educational and Government funding. Public Safety Costs: In 2012, the Police, Court and Jail related services proposed budget is $22 million —an amount equal to 204% of anticipated property tax collections ($10,808,900) for the entire year. Council has made a commitment not to reduce public safety service levels and associated costs in 2012. 4 Progress on 2011 Buclget Goals Include: • Continued Shoreline Master Program work as required by state law • Passage of HB 1922 requiring cattle trucks to go through the Washington Port of Entry • Support for Spokane Valley Parmers in their successful bid for $100,000 from the Washington Legislature for a new sprinkler system in their facility • After reevaluation, the Sprague and Appleway Corridors Subarea Plan was removed from the Spokane Valley Comprehensive Plan • Monitoring of the wastewater goal will be complete by the end of this year if Spokane County is issued their Wastewater permit • The multi-year winter roads maintenance plan has been implemented which included the purchase of equipment and a maintenance facility • A range of options was discussed for a city hall at or near CenterPlace Chc�llenges: Grants and Declining Matching Funds: City staff actively pursues funding commitments from other sources to help pay the cost of needed capital improvements—roads, bridges and parks—that benefit the community. The 2011 capital construction program totaled $11,525,343 with $5,538,819 (48%) coming from outside sources. The 2012 budget projects a total capital construction budget of$11,263,685 with $7,755,118 (65%) coming from outside sources. When the City applies for state and federal grants, the City must provide its share (match) for these projects. In the past, Real Estate Excise Tax was used for most of the City match. However, during the last five years, this tax has declined from $2.5 million to $1 million, leaving a potential shortage of local match depending on availabiliry of Federal, State and Local grants. Local St�eet Maintenance Combination of Funding: This fund derives its revenues from an allocation of the State Motor Fuel Tax distributed to cities and towns, and a 6% city tax on telephone usage, estimated in 2012 at $1,897,800 and $3,000,000 respectively. There is also an anticipated $2,004,874 Beginning Fund Balance that will carry over into 2012. Therefore, the combination of Fuel Tax and Telephone Utility Tax is able to meet the ongoing need for these funds to pay for street maintenance activities like snow plowing, pothole repair, resurfacing eroded lanes, sweeping, weed control, street lighting, traffic signals and a variety of other repairs/improvements. While Fuel Tax and Telephone Utility Tax cover annual street maintenance, they do not provide for implementation of the Street Master Plan and therein lies the challenge. 5 In an attempt to determine how best to keep the surfaces and bases (underground support) of roads in proper condition, a Street Master Plan was prepared that itemizes the positive and negative conditions of our city street system, and identifies the repair needs and costs associated with maintaining our 437 miles of roadway. The report details the need for an additional annual investment of $4.3 million in street preservation work to keep the street system from deteriorating and triggering much more expensive repair work in the future. The Current Fiscczl Yeccr in Review The Ciry purchased camera and broadcasting equipment and began televising Council meetings live via the Internet in 2011. The new system also stores council meetings on the Ciry website for use by the citizens or staff. Residents and business people continue to provide city officials with their views on the broad range of issues related to economic development and land use regulations. A series of public meetings, Planning Commission meetings and Council actions were set in motion to review the Sprague/Appleway Revitalization Plan (SARP) and ultimately, the SARP was removed from the Ciry's Comprehensive Plan. In addition, Ciry codes such as signage, landscaping and others were reviewed to help support the development and retention of local business. The City also began exploring a more active role in the economic development of our City. The City Council welcomes public comments and works to balance the various interests expressed when enacting ordinances intended for the protection and enhancement of the quality of life in Spokane Valley. City representatives embrace continuous public participation, attend to a heavy workload, and take pleasure in achieving results that affect the community in positive ways. A review of the events and accomplishments of 2011 also reveals the following: • Funds were utilized from the Civic Facilities Fund to pay for full width paving and paving of gravel roads in conjunction with the County sewer projects in Spokane Valley. 2011 marked the last major construction year of the Septic Tank Replacement Program in Spokane Valley. • Council approved the purchase of a street and strormwater maintenance facility to house Ciry operations. • Construction of a picnic shelter was completed in Terrace View Park. • Spokane Valley agreed to assist Airway Heights on an ongoing basis with plan reviews. • Several new businesses located in Spokane Valley in 2011. 6 The Buclget fo�Fiscc�l Yeczr 2012 Balanced Budget Adopted: One of the most important tests of fiscal management is the ability of a municipal enterprise to maintain basic services during an economic downturn. The creation and maintenance of financial reserves since incorporation have served their intended purpose and provided the opportuniry for Spokane Valley to sustain critical public services during the turbulent economic conditions of 2011. The 2012 budget reflects a continuation of service delivery capabilities during difficult and uncertain economic times. The 2012 budget is in balance. Expenses have been balanced with known or reasonably predictable revenues. The budget is designed to maintain the healthy, positive fund balance at year end that provides for the city's cash flow needs without costly borrowing. In pursuit of fiscal responsibility, special attention was given to limiting the growth in new programs and financial commitments, while City revenue and expenditure patterns further fluctuate with the economy. This approach allows available resources to be put toward sustaining services that are consistent with the City Council's priorities for 2012 and beyond. Since incorporation, this City has taken a conservative approach to adding new staff. Spokane Valley continues to have the lowest employee count of any Washington city with 50,000 or more in population. A 2011 Work Force Comparison chart is included in the budget document. By all comparisons, the Ciry of Spokane Valley is a lean, productive City government. Mccjor Goccl Stcctements for 2012: The 2012 budget reflects the distribution of resources consistent with the Council's core services priorities. The following goals, some of which are continued from 201 l, represent broad areas of concentration important to the well being of the community: • 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. • Pursue the tonic of Solid Waste, to include identifvin� the issues and obtainin� alternatives of joinin� the consortium or handlin� it ourselves and the consequences of each alternative. • Review and evaluate development regulations and compare with surrounding cities. • Develon a Shoreline Master Pro�ram to provide appropriate regulatory protection for waters of statewide significance as required by state statute. • Pursue a le�islative canital bud�et repuest—to be identified. • Create an economic develonment nlan including options for a new city hall. � Futu�e Concepts: The budget process is not static and Council, the citizens, and staff must remain vigilant to watch for economic trends that impact current forecasts. Even as we adopt a 2012 budget, we must keep in mind the future economic opportunities and threats that may impact our multi-year forecast. An example of potential impacts and adaptive future concepts are as follows: • A commitment by Management to review all vacant positions prior to filling them. (In some cases,positions must be filled quickly due to workload.) • By all indications, the economic recovery of the U.S. and its collective states, counties and cities will be a slow and deliberate process. The City of Spokane Valley does not predict measureable growth in properry tax or sales tax revenues through 2015 and we are budgeting with that in mind. • Because it represents about 63% of the General Fund budget, achieving future budget reductions without impacting Law Enforcement and other Public Safety services will be challenging. Acknowleclgments: I would like to acknowledge the Ciry Council and the Staff for a long history of conservative spending and prudent fiscal planning. The City of Spokane Valley is in an enviable position in relation to other Federal, State and local entities. We are not facing 2012 budget shortfalls. Although we must continue to budget and spend wisely, we do not have to make drastic cuts in services to balance our 2012 budget. By saving and conserving the taxpayers' money, and by adopting prudent long-term fiscal policies, the Ciry can balance its budget for many years to come. This is something which is easy to say, but hard to do. Even harder is to forgo property tax increases in the face of declining revenues. However, the City Council felt this reduction was important to reflect to the citizens that we are a Ciry that understands and appreciates the difficult economic times we all face together. Finally, I would like to say how rewarding it has been to work with the City Council and the staff in developing the budget, achieving substantial reductions and exceeding expectations for budget reductions in 2012. The Ciry Council and the Finance Committee have set a path to ensure the long-term financial sustainability of the Ciry. The management staff and employees have worked together to develop Business Plans and 2012 budget recommendations that achieve Council's goal of sustainability. We continue to demonstrate in difficult financial times that we can work together as an organization in the best interest of the citizens. Respectfully, Mike Jackson City Manager $ �`-pol�r�� 11707 E Sprague Ave Suite 106 ♦ Spokane Valley WA 99206 509.921.1000 ♦ Fax: 509.921.1008 ♦ cityhallC�spokanevalley.org TO: City Manager and Members of the City Council FROM: Mark Calhoun,Finance Director SUBJECT: About the 2012 Budget and Budget Development Process The budget includes the financial planning and legal authority to obligate public funds. Additionally, the budget provides significant policy direction by the City Council to the staff and community. As a result, the City Council, staff and public are involved in establishing the budget for the City of Spokane Valley. The budget serves four functions: L It is a Policy Document The budget functions as a policy document in that the decisions made within the budget will reflect the general principles or plans that guide the actions taken for the future. As a policy document, the budget makes specific attempts to link desired goals and policy direction to the actual day-to-day activities of the City staff. 2. It is an O�erational Guide The budget of the City reflects its operation. Activities of each City function and organization have been planned, debated, formalized, and described in the following sections. This process will help to maintain an understanding of the various operations of the City and how they relate to each other and to the attainment of the policy issues and goals of the City Council. 3. It is a Link with the General Public The budget provides a unique opportunity to allow and encourage public review of City operations. The budget describes the activities of the City, the reason or cause for those activities, future implications, and the direct relationship to the citizenry. 4. It is a Le a�lly 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 City's fiscal year. The budget is the legal authority to expend public moneys and controls those expenditures by limiting the amount of the appropriation at the fund level. The revenues of the City are estimated, along with available cash carry-forward, to indicate funds available. The budget takes into account unforeseen contingencies and provides for the need for periodic adjustments. 9 2012 BUDGET DEVELOPMENT PROCESS Historically the City has utilized a budgeting approach that assumed for most functions of government that the current year's budget was indicative of the base required for the following year. However, with the downturn in the economy and resultant reduction in revenues (most notably the decline in sales taxes), both the 20ll and 2012 Budget development processes were amended to consciously review service levels in each department and determine the appropriate level of funding that meets Council goals relative to available resources. The 2012 Budget development process began at the February 8, 2011 Council Retreat where among other topics, Council and Staff discussed the budget in general terms. In early April 20ll the Finance Department notified City Departments that their 2012 revenue and expenditure estimates were due by May 6. Through the balance of May and early June, the Finance Department then worked to prepare budget worksheets that were communicated to the City Council at a Budget Retreat held on June 14, 2011. Following the retreat, the Finance Department continued work on the budget including refinements of revenue and expenditure estimates and through July and early August the Finance Department and City Manager reviewed updated budget projections. By the time the 2012 Budget is scheduled to be adopted on November 15, 2011, the Council will have had an opportunity to discuss it on eight separate occasions, including three public hearings to gather input from citizens: June 14 Council Budget Retreat August 9 Administrative Report: Estimated 2012 revenues and expenditures August 23 Public hearing on 2012 revenues September 6 City Manager's presentation of preliminary 2012 Budget September 27 Public hearing#1 on 2012 Budget October ll Public hearing#2 on 2012 Budget October 25 First reading of proposed ordinance adopting the 2012 Budget November 15 Second reading of proposed ordinance adopting the 2012 Budget Once adopted, the final operating budget is published, distributed, and made available to the public during the �rst three months of the following year. After the budget is adopted, the City enters a budget implementation and monitoring stage. Throughout the year, expenditures are monitored by the Finance Department and department directors to ensure that funds are within the approved budget. Finance provides the City Council with monthly reports to keep them current with the City's financial condition. Any budget amendments made during the year are adopted by City Council ordinance. The City Manager is authorized to transfer budgeted amounts within a fund; however, any revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges or other conditions of employment must be approved by the City Council. When the City Council determines that it is in the best interest of the City to increase or decrease the appropriation for a particular fund, it may do so by ordinance adopted by Council after holding one public hearing. 10 BUDGET PRINCIPLES • Department directors have primary responsibility for formulating budget proposals in line with City Council and City Manager priority direction, and for implementing them once they are approved. • The Finance Department is responsible for coordinating the overall preparation and administration of the City's budget. This function is fulfilled in compliance with applicable State of Washington statutes governing local government budgeting practices. • The Finance Department assists department staff in identifying budget problems, formulating solutions and alternatives, and implementing any necessary corrective actions. • Interfund charges will be based on recovery of costs associated with providing those services. • Budget adjustments requiring City Council approval will occur through the ordinance process at the fund level prior to fiscal year end. • The City's budget presentation will be directed at displaying the City's services plan in a CounciUconstituent friendly format. • Short term debt shall not exceed 10% of revenues. No long term debt will be incurred without identification of a revenue source to repay the debt. Long term debt will be incurred for capital purposes only. • The City will strive to maintain equipment replacement funds in an amount necessary to replace the equipment at the end of its useful life. Life cycle assumptions and required contributions will be reviewed annually as part of the budget process. New operations in difficult economic times may make it difficult to fund this principle in some years. • The City will pursue an ending general fund balance at a level of no less than 15% of revenue. BASIS OF ACCOUNTING AND BUDGETING Accountin� Accounting records for the City are maintained in accordance with methods prescribed by the State Auditor under the authority of the Revised Code of Washington (RCW), Chapter 43.0920, 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 entity. Each fund is accounted for with a separate set of double-entry accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. The City's resources are allocated to and accounted for in individual funds depending on their intended purpose. The following are the fund types used by the City of Spokane Valley: Governmental Fund Ty�es Governmental funds are used to account for activities typically associated with state and local government operations. All governmental fund types are accounted for on a spending or "financial flows" measurement focus, which means that typically only current assets and current liabilities are included on related balance sheets. The operating statements of governmental funds measure changes in financial position, rather than net income. They present increases (revenues and other financing sources) and decreases (expenditures and other 11 �nancing uses) in net current assets. There are four governmental fund types used by the City of Spokane V alley: 1. General Fund This fund is the primary fund of the City of Spokane Valley. It accounts for all financial resources except those required or elected to be accounted for in another fund. 2. Special Revenue Funds These funds account for revenues that are legally restricted or designated to �nance particular activities of the City of Spokane Valley. Special Revenue funds include the Street Fund, Arterial Street Fund, Trails & Paths Fund, Hotel/Motel Fund, CenterPlace Operating Reserve Fund, Service Level Reserve Fund, Civic Facilities Reserve Fund, and Winter Weather Reserve Fund. 3. Debt Service Funds These funds account for financial resources which are designated for the retirement of debt. Debt Service Funds are comprised of the Debt Service LTGO 03. 4. Capital Project Funds These funds account for financial resources, which are designated for the acquisition or construction of general government capital projects. Capital Project Funds include the Capital Project Fund, Special Capital Projects Fund, Streets Capital Projects Fund, CDBG Fund, Capital Grants Fund, Barker Bridge Federal Grant Fund, and Parks Capital Projects Fund. Proprietary Fund 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 equity (net total assets) is segregated into contributed capital and retained earnings components. As described below,there are two generic fund types in this category: 1. Enter�rise Funds These funds account for operations that provide goods or services to the general public and are supported primarily by user charges. The Stormwater Management Fund is included in this group of funds. 2. Internal Service Funds These funds account for operations that provide goods or services to other departments or funds of the City. The Equipment Rental and Replacement Fund and Risk Management Fund are included in this group of funds. Basis of Accountin� Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the�nancial statements. The City of Spokane Valley uses a modified accrual basis of accounting for all governmental funds. Modified accrual recognizes revenues when they become both measurable and available to finance expenditures of the current period. The basis of accounting for enterprise and internal service funds is full accrual where revenues and expenses are recognized in the period incurred rather than when cash is either received or disbursed. The appropriate basis is used throughout the budgeting, accounting, and reporting processes. 12 In this method, for example, an asset is depreciated as it is "used up," and the expense is recognized in periodic increments, rather than assuming the asset holds its value until it is actually disposed of. However, since the focus of budgeting is on the revenue and expense accounts, depreciation and amortization are not considered budgetary accounts, and are excluded from the budgeting system. Bud�ets and Bud�etarv Accounting Annual appropriated budgets are adopted for all funds. These funds are budgeted on the modi�ed cash basis of accounting. The financial statements include budgetary comparisons for those funds. Budgets are adopted at the fund level that constitutes the legal authority for expenditures. Annual appropriations for all funds lapse at the fiscal period end. EXPLANATION OF MAJOR REVENUE SOURCES General Fund • Propert.� Property taxes play an essential role in the finances of the municipal budget. State law limits the City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of$1.50 by the Spokane County Fire Districts #1 and #8, along with deducting $0.50 for library levies, which leaves the City with the authority to levy $1.60 for its own purposes. The levy amount must be established by ordinance by November 30th prior to the levy year. • Local Retail Sales and Use Tax The local retail sales and use tax is comprised of two separate .5% options for a total of 1.0%. The Washington State Department of Revenue disburses 15% of the City sales tax to Spokane County, and 85%to the City. • Criminal Justice Sales Tax Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes, such as the City's law enforcement contract. This tax is authorized at 1/10 of 1% of retail sales transacted in the County. Of the total amount collected, the State distributes 10% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the County and cities within the County. • Public Safetv Sales Tax Beginning in 2005, an additional .1% voter approved increase in sales tax was devoted to public safety purposes. This .1% was approved by the voters again in August 2009. Of the total amount collected, the State distributes 60% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the cities within the County. • Gamblin� Tax Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to gambling. Funds remaining after necessary expenditures for such enforcement purposes may be used for any general government purpose. Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April, July and October. The City imposes a tax on the following forms of gambling at the following rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less prizes); Card playing (10% gross). • Leasehold Excise T� Taxes on property owned by state or local governments and leased to private parties (City's share). 13 • Franchise Fees Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This is a fee levied on private utilities for the right to use city streets, alleys, and other public properties. • State-Shared Revenues State-shared revenues are received from liquor sales, and motor vehicle excise taxes. These taxes are collected by the State of Washington and shared with local governments based on population. State- shared revenues are distributed on either a monthly or quarterly basis, although not all quarterly revenues are distributed in the same month of the quarter. • The 20ll population figure used in the 2012 Preliminary Budget is 90,ll0 as reported by the Office of Financial Management for Washington State on April 1, 20ll. This figure is important when determining distribution of State shared revenues on a per capita basis. • Liquor Board Profits and Liquor Excise Tax Since cities are responsible for the policing of liquor establishments located within their limits, but are precluded from taxing them because of the State liquor monopoly, State law provides that a share of the State-collected profits and taxes be returned to cities to help defray policing costs. Liquor Board profits consist of the difference between revenue generated by the Washington State Liquor Control Board and the board's expenditures, specific revenues collected for a dedicated purpose, and administrative fees attributable to specific licensees that serve hard alcohol. Revenues are generated from sales at State liquor stores, taxes collected on wine and beer manufacture and distribution, licensee fees, alcohol related permit fees, penalties, and forfeitures. Liquor profits are divided among the State, counties and cities. Cities get a 40% share, with additional amount distributed to border area cities. These funds are distributed on the last days of March,June, September and December. • Cities also receive 28% of the liquor excise tax receipts. These funds are distributed on the last days of January, April,July and October. • Service Revenues Fees are charged for services rendered by the City of Spokane Valley. Most of the fees in the General Fund are construction inspections and permits related to services such as planning, zoning and building. • Fines and Forfeitures Fines and penalties are collected as a result of Municipal Court rulings and other miscellaneous rule infractions. All court fines and penalties are shared with the State, with the City, on a�erage, retaining less than 50% of the amount collected. • Recreation Pro�ram Fees The Parks and Recreation Department charges fees for selected recreation programs. These fees offset direct costs related to providing the program. • CenterPlace Fees The Parks and Recreation Department charges fees for use of CenterPlace. Uses include regional meetings, weddings, receptions and banquets. Rental rooms include classrooms, the great room and dining rooms. 14 • Investment Interest The City earns investment interest on sales tax money held by the State of Washington prior to their distribution of the taxes to the City as well as on City initiated investments. Street Fund • Motor Vehicle Fuel Excise Tax(�as tax) The State of Washington collects a $3750 per gallon motor vehicle fuel tax at the pump and remits $.0296 of the tax back to cities based on population. In 2012 the Municipal Research and Services Center estimates the per capita distribution back to cities will be $2115 per person. Based upon a City of Spokane Valley population of 90,110 (per the Washington State Office of Financial Management on April 1, 2011) we anticipate the City will collect $1,905,800 in 2012. With the exception of.42% of the collections which must go towards paths and trails activities, all motor vehicle fuel taxes are credited to the Street Fund. • Tele�hone Utility Tax The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with collections beginning in 2009. Companies providing this service pay the tax to the City monthly. Telephone tax has been estimated at$3 million for 2011. Paths & Trails Fund Cities are required to spend .42% of the motor vehicle fuel tax receipts on paths and trails. Because the amount collected in any given year is relatively small it is typical to accumulate State distributions for several years until adequate dollars are available for a project. Hotel/Motel Tax Fund The City imposes a 2% tax under RCW 6728.180 on all charges made for the furnishing of lodging at hotels, motels, and similar establishments (including bed and breakfasts and RV parks) for a continuous period of less than one month. The tax is taken as a credit against the 6.5 percent state sales tax, so that the total tax that a patron pays in retail sales tax and hoteUmotel tax combined is equal to the retail sales tax in the jurisdiction. The revenues generated by this tax may be used solely for paying for tourism promotion and for the acquisition and/or operation of tourism-related facilities. Debt Service Fund—LTGO 03: The City issued $9,430,000 in limited tax general obligation bonds (LTGO)in 2003. Of this total: • $7,000,000 of the proceeds were used to finance the construction of CenterPlace at Mirabeau Point. These bonds will be paid off in annual installments over the 30-year period ending December 1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public Facilities District. • $2,430,000 of the proceeds were used to finance Road and Street Improvements near CenterPlace. These bonds will be paid off in annual installments over the 20-year period ending December 1, 2023. Annual debt service payments on these bonds are provided by equal distributions from the ls` and 2°d quarter percent real estate excise t�. Capital Proiects Fund Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is used for �nancing capital projects as specified in the capital facilities plan under the Growth Management Act. 15 Special Capital Proiects Fund Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional excise tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is used for financing public works capital projects as speci�ed in the capital facilities plan under the Growth Management Act. Stormwater Mana�ement Fund: A stormwater fee is imposed upon every developed parcel within the City that is an annual charge of$21 for each single family unit and $21 per 3,160 square feet of impervious surface for all other properties. These charges are uniform for the same class of customers and service facilities. These fees are estimated to generate $1,750,000 in 2012. Aquifer Protection Area Fund: These are voter approved fees to assist the City in protecting the aquifer. The City expects to receive $500,000 in 2012. INTERFUND TRANSFERS Many funds receive a portion of their revenues from other funds in the form of an interfund transfer. These transfers typically represent payments for service or a concentration of revenues for a specific project or purpose. The following funds receive transfers from other funds. out: 001 101 105 301 302 402 Totalln 001 0 39,600 30,000 0 0 15,000 84,600 123 397,000 0 0 0 0 0 397,000 204 0 0 0 92,652 92,651 0 185,303 In: 303 89,000 0 0 363,627 1,448,059 0 1,900,686 309 100,000 0 0 0 0 0 100,000 311 0 0 0 0 0 0 0 501 0 100,000 0 0 0 0 100,000 502 319,000 0 0 0 0 0 319,000 3,086,589 Total in Total Out 905,000 139,600 30,000 456,279 1,540,710 15,000 3,086,589 Total oirt 0 #001 General Fund is bud�eted to transfer out$905,000: • $397,000 to the #123 Civic Facilities Replacement Fund for future renovations or the future replacement of CenterPlace and the police precinct building. • $89,000 towards#303 Street Capital Projects Fund. • $100,000 towards#309 Park Capital Projects Fund. • $319,000 towards the #502 Risk Management Fund for the 2012 property and liability insurance premium. #101 Street Fund is bud�eted to transfer out$139,600: • $39,600 to the #001 General Fund to cover administrative costs. • $100,000 to the #501 Equipment Rental and Replacement Fund for the future replacement of snow plows. 16 #105 Hotel/Motel Tax Fund is budgeted to transfer out$30,000 to the #001 General Fund for the purpose of �nancing advertising at CenterPlace. #301 Capital Projects Fund is bud�et to transfer out$456,279: • $92,652 to the #204 Debt Service Fund to pay a portion of the annual payment on the 2003 LTGO bonds. • $363,627 towards grant matches in the#303 Street Capital Projects Fund. #302 S�ecial Ca�ital Projects Fund is bud�eted to transfer out$1,540,710: • $92,651 to the#204 Debt Service Fund to pay a portion of the annual payment on the 2003 LTGO bonds. • $1,448,059 towards grant matches in the #303 Street Capital Projects Fund. #402 Stormwater Fund is budgeted to transfer out $15,000 to the #001 General Fund to cover administrative costs. SIGNIFICANT ASSUMPTIONS IN THE 2012 BUDGET Bud�et Summarv for All Funds • The 2012 budget presumes service levels that are consistent with those provided in 2011 with neither significant enhancements nor reductions in any area of operations. • Total appropriations for all City Funds of$57.0 million including $113 million in capital expenditures. • Budgets will be adopted across 21 separate funds. • The budget will include a new Aquifer Protection Area Fund. • The full-time equivalent(FTE) employee count will remain unchanged from 2011 at 8725 employees. • 2012 operating expenditures have been held at or below 1% over 20ll. • Positions and salary ranges are based on the City's compensation and classification plan. • Employee benefit amounts are based on employee benefit plans. • Contract costs for public safety,park maintenance, aquatics and street maintenance are based on estimates by City staff. • State required retirements costs (PERS) are included in the budget and additionally the City has set aside $50,000 to offset future State required increases. • The Street Fund budget includes an additional$500,000 for street preservation plus an additional $100,000 to be set aside for future replacements of snow plows. 2012 General Fund Revenues • Total recurring 2012 revenues are estimated at$34,908,800 as compared to$34,827,125 in 2011. • The two largest sources of revenue continue to be Sales Tax and Property Tax which are collectively estimated to account for 77% of 2012 General Fund revenues. • Sales Tax is estimated at$162 million which is identical to 20ll. • The Property Tax levy will not include the 1%increase authorized by the voters in November 2001 through their approval of Initiative #747 and the subsequent action by the State Legislature in November 2007. o The 2012 levy is estimated at$10,808,900. o The levy assumes we start with the 20ll levy of$10,732,863 and add taxes related to new construction of$76,083. o Based upon a tax levy of$10,808,900 on assessed values of$7,108,291,375 (the most recent figure provided by the Spokane County Assessor's Office) the 2012 levy rate would be $1.5206 per$1,000 of assessed value. • Franchise fees and business registrations are primarily based on projected receipts in 2011. 17 • Liquor excise taxes and Liquor Board profits are based upon per capita distribution figures reported by the Municipal Research and Services Center. Initiative #ll83 that will come before the voters of Washington State on November 8, 20ll seeks to privatize the distribution and sale of liquor in Washington. It is believed the initiative will have no impact on liquor excise taxes and based upon a �scal impact statement prepared by the Washington Of�ce of Financial Management it appears 2012 Liquor Board pro�ts will not be impacted either. • Fines and forfeitures are estimated by Spokane Valley and based on historical collections. • Building permit and land use fees are estimated by Spokane Valley and based on historic collections. 2012 General Fund Expenditures • The total recurring 2012 expenditure budget is $34,660,900 as compared to $34,825,086 in 20ll. This reflects a decrease of$164,186. If expenditures had increased by 1%they would have grown by $348,251 and this coupled with the actual decrease of$164,186 means the budget is $512,4371ess than our goal of no more than a 1% increase. • The 2012 budget presumes service levels that are consistent with those provided in 2011 with neither significant enhancements nor reductions in any area of operations. • 2012 Nonrecurring expenditures are $189,000 as compared to $2.8 million in 20ll. o Included in 2012 are: ■ A $346,600 Contingency/Emergency appropriation that is appro�mately equal to 1% of recurring expenditures. This money would only be expended with prior approval of the Council. ■ An $89,000 transfer to Fund#303 — Street Capital Projects Fund. ■ A $100,000 transfer to Fund#309—Parks Capital Projects Fund. o Included in 2011 were: ■ $1.5 million in transfers for the full paveback program. ■ $1.084 million in transfers for streetpreservation. ■ $146,000 for building permit software. Other Funds • Motor vehicle fuel tax(MVFT)revenue that is collected by the State and remitted to the City is estimated to be $1,905,800 according to per capita estimates provided by the Municipal Research and Services Center. Of this amount, $1,897,800 will be credited to the Street O&M Fund and .42% or$8,000 to the Paths and Trails Fund. • Telephone taxes that are remitted to the City and support Street Fund operations and maintenance are anticipated at$3,000,000. • Real estate excise tax(REET)revenue is computed by the City and is primarily used to match grant funded street projects as well as pay a portion of the annual payment on the 2003 general obligation bonds. In 2012 we estimate these revenues to be $950,000. • HoteUMotel tax revenues are computed by the City and are dedicated to the promotion of visitors and tourism. In 2012 we estimate these revenues to be $430,000. • The Stomwater Management Fee is based on an equivalent residential unit(ERU) that is equal to 3,160 square feet of impervious surface that is billed at a rate of$21 per single family residence and $21 per ERU for commercial properties (an ERU for a commercial property is computed as total square feet of impervious surface divided by 3,160). 18 CITY OF SPOKANE VALLEY,WA 2012 Budget Summary Estimated Estimated Beginning Ending Fund Total Fund Fund Number and Title Balance Revenues Sources Appropriations Balance 001 General Fund $ 26,633,061 $ 34,908,800 $ 61,541,861 $ 35,196,500 $ 26,345,361 101 Street Fund 1,834,574 4,902,800 6,737,374 5,431,263 1,306,111 103 Paths&Trails Fund 36,186 8,000 44,186 - 44,186 105 Hotel/Motel Fund 253,356 430,700 684,056 430,700 253,356 120 CenterPlace Operating Reserve Fund 353,231 700 353,931 - 353,931 121 Service Level Stabilization Fund 5,477,795 10,000 5,487,795 - 5,487,795 122 Winter Weather Reserve Fund 506,168 700 506,868 - 506,868 123 City Facilities Repair&Replacement 2,027,259 399,000 2,426,259 - 2,426,259 204 Debt Service LTGO 03 - 617,623 617,623 617,623 - 301 Capital Projects Fund 194,277 475,400 669,677 456,279 213,398 302 Special Capital Projects 1,547,015 477,000 2,024,015 1,540,710 483,305 303 Street Capital Projects 73,456 9,655,804 9,729,260 9,566,804 162,456 304 Mirabeau Projects Fund 44,302 - 44,302 - 44,302 307 Capital Grants Fund - - - - - 309 Parks Capital Projects Fund 123,329 100,000 223,329 170,000 53,329 310 Civic Facilities Capital Projects Fund 2,939,745 6,000 2,945,745 - 2,945,745 311 Street Capital Improvement Fund 2011+ 1,084,681 2,200 1,086,881 1,086,881 - 402 Stormwater Management 1,236,400 1,908,667 3,145,067 2,153,441 991,626 403 Aquifer Protection Area 500,000 502,500 1,002,500 - 1,002,500 501 Equipment Rental&Replacement Fund 706,379 100,000 806,379 - 806,379 502 Risk Management Fund 20,420 319,000 339,420 319,000 20,420 Total of all Funds $ 45,591,634 $ 54,824,894 $ 100,416,528 $ 56,969,201 $ 43,447,327 19 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget #001 -GENERAL FUND RECURRING ACTIVITY Revenues Property Tax 10,741,306 10,875,000 0 10,875,000 10,808,900 Sales Tax 16,055,143 16,200,000 0 16,200,000 16,200,000 Gambling Tax 665,276 425,000 175,000 600,000 640,000 Franchise Fees/Business Registration 1,266,776 1,111,000 150,000 1,261,000 1,266,000 Service Revenues 1,472,098 1,600,000 0 1,600,000 1,300,000 State Shared Revenues 2,042,834 1,665,625 30,000 1,695,625 1,834,300 Fines and Forfeitures 1,828,410 1,800,000 0 1,800,000 1,900,000 Recreation Program Fees 630,945 555,500 0 555,500 570,000 Miscellaneous&Investment Interest 255,006 200,000 0 200,000 305,000 Transfer-in -#101 (street admin) 34,300 25,000 0 25,000 39,600 Transfer-in -#105(h/m tax-CP advertising) 39,675 0 0 0 30,000 Transfer-in -#402(storm admin) 13,386 15,000 0 15,000 15,000 Total Recurring Revenues 35,045,155 34,472,125 355,000 34,827,125 34,908,800 Expenditures Legislative Branch 316,543 324,298 0 324,298 386,249 Executive and Legislative Support 1,266,411 1,055,906 0 1,055,906 1,066,465 Public Safety 21,071,640 22,179,880 0 22,179,880 22,000,000 Deputy City Manager 444,784 559,940 0 559,940 658,884 Finance 952,004 1,014,342 0 1,014,342 1,047,107 Human Resources 194,442 236,646 0 236,646 230,231 Public Works 703,956 892,617 0 892,617 901,519 CommunityDevelopment-Administration 311,601 321,049 0 321,049 323,743 Community Development-Engineering 601,469 669,570 0 669,570 680,796 Community Development-Planning 863,685 1,023,373 0 1,023,373 994,245 Community Development-Building 1,169,936 1,215,303 0 1,215,303 1,260,454 Library 1,012 0 0 0 0 Parks&Rec-Admin. &Maint. 897,258 948,970 0 948,970 1,059,828 Parks&Rec-Recreation 188,623 246,628 0 246,628 229,811 Parks&Rec-Aquatics 420,734 429,250 0 429,250 442,250 Parks&Rec-Senior Center 73,543 89,653 0 89,653 92,961 Parks&Rec-CenterPlace 1,099,702 1,098,911 0 1,098,911 1,126,357 General Government 1,214,659 2,199,750 0 2,199,750 1,841,000 Transfers out-#502 (insurance premium) 318,000 319,000 0 319,000 319,000 Total Recurring Expenditures 32,110,002 34,825,086 0 34,825,086 34,660,900 Recurring Revenues Over(Under) Recurring Expenditures 2,935,153 (352,961) 355,000 2,039 247,900 NONRECURRING ACTIVITY Revenues Transfer-in-#310 ($1.5mm to#303 for full paveback&.5mm to#311 forstreet capital) 929,048 2,000,000 0 2,000,000 0 Expenditures Contingency/Emergency(1%of recur exp) 0 0 0 0 346,600 Transfers out-#303(full paveback) 929,048 1,500,000 0 1,500,000 89,000 Transfers out-#309(parkgrantmatch) 100,000 100,000 0 100,000 100,000 Transfers out-#311 (street capital improvement) 0 500,000 0 500,000 0 Transfers out-#311 (40%>$26mm=$584,681) 0 0 584,681 584,681 0 Building permit software purchase 0 0 146,000 146,000 0 Total Nonrecurring Expenditures 1,029,048 2,100,000 730,681 2,830,681 535,600 Nonrecurring Revenues Over(Under) Nonrecurring Expenditures (100,000) (100,000) (730,681) (830,681) (535,600) EXCESS(DEFICIT)OF TOTAL REVENUES OVER(UNDER)TOTAL EXPENDITURES 2,835,153 (452,961) (375,681) (828,642) (287,700) BEGINNING FUND BALANCE 24,626,550 27,461,703 27,461,703 26,633,061 ENDING FUND BALANCE 27,461,703 27,008,742 26,633,061 26,345,361 20 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget SPECIAL REVENUE FUNDS #101 -STREET FUND RECURRING ACTIVITY Revenues Motor Vehicle Fuel(Gas)Tax 1,928,003 1,875,000 0 1,875,000 1,897,800 Investment Interest 6,538 12,000 0 12,000 5,000 Insurance Premiums&Recoveries 14,024 0 0 0 0 Utility Tax 2,986,138 3,000,000 0 3,000,000 3,000,000 Miscellaneous Revenue 15,034 0 0 0 0 Total Recurring Revenues 4,949,737 4,887,000 0 4,887,000 4,902,800 Expenditures Wages/Benefits/Payroll Taxes 319,070 433,931 0 433,931 522,142 Supplies 65,712 72,200 0 72,200 72,200 Services&Charges 2,550,065 3,357,296 0 3,357,296 3,310,321 Intergovernmental Payments 739,172 947,000 0 947,000 847,000 Interfund Transfers-out-#001 0 25,000 0 25,000 39,600 Interfund Transfers-out-#103(MVFT) 0 8,300 0 8,300 0 Interfund Transfers-out-#501 (plow replace.) 0 0 0 0 100,000 Interfund Transfers 73,975 44,600 0 44,600 0 Streets Misc. projects 130,206 0 0 0 0 Total Recurring Expenditures 3,878,201 4,888,327 0 4,888,327 4,891,263 Recurring Revenues Over(Under) Recurring Expenditures 1,071,536 (1,327) 0 (1,327) 11,537 NONRECURRING ACTIVITY Revenues Grants 129,194 0 531,800 531,800 0 Interfund Transfers in-#401 0 0 159,800 159,800 0 Miscellaneous 0 0 6,400 6,400 0 Grants 129,194 0 698,000 698,000 0 Expenditures Bridge/Street Maintenance 0 450,000 0 450,000 0 Street Preservation 0 0 0 0 500,000 Interfund Transfers-out-#402(shop faciliry) 0 0 375,000 375,000 0 Grant financed capital 0 0 868,300 868,300 0 CapitalOutlay 35,092 45,000 0 45,000 40,000 Snow Plow purchase(budgeted in 2010 delivered in 2011) 0 200,000 200,000 0 Total Recurring Expenditures 35,092 495,000 1,443,300 1,938,300 540,000 Nonrecurring Revenues Over(Under) Nonrecurring Expenditures 94,102 (495,000) (745,300) (1,240,300) (540,000) EXCESS(DEFICIT)OF TOTAL REVENUES OVER(UNDER)TOTAL EXPENDITURES 1,165,638 (496,327) (745,300) (1,241,627) (528,463) BEGINNING FUND BALANCE 1,910,563 3,076,201 3,076,201 1,834,574 ENDING FUND BALANCE 3,076,201 2,579,874 1,834,574 1,306,111 21 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget SPECIAL REVENUE FUNDS-continued #102-Arterial Street Fund Revenues Motor VehicleFuel(Gas)Tax 0 0 0 0 0 Investment Interest 0 0 0 0 0 Interfund Transfer-in 7,917 0 0 0 0 Total revenues 7,917 0 0 0 0 Expenditures Interfund Transfers 0 0 58,019 58,019 0 Total expenditures 0 0 58,019 58,019 0 Revenues over(under)expenditures 7,917 0 (58,019) 0 Beginning fund balance 50,102 58,019 58,019 0 Ending fund balance 58,019 58,019 0 0 #103-PATHS&TRAILS Revenues Motor Vehicle Fuel(Gas)Tax 0 0 0 0 8,000 Interfund Transfer-in#101 (MVFT) 8,132 8,000 0 8,000 0 Investment Interest 78 0 0 0 0 Total revenues 8,210 8,000 0 8,000 8,000 Expenditures IF Transfer for Trails/Paths Cap Prj 0 0 0 0 0 Miscellaneous 690 0 0 0 0 CapitalOutlay 0 20,000 0 20,000 0 Total expenditures 690 20,000 0 20,000 0 Revenues over(under)expenditures 7,520 (12,000) (12,000) 8,000 Beginning fund balance 40,666 48,186 48,186 36,186 Ending fund balance 48,186 36,186 36,186 44,186 #105-HOTEL/MOTEL TAX FUND Revenues Hotel/Motel Tax 448,545 480,000 0 480,000 430,000 Investment Interest 1,017 1,000 0 1,000 700 Subtotal revenues 449,562 481,000 0 481,000 430,700 Expenditures Interfund Transfers-#001 37,500 0 0 0 30,000 Tourism Promotion 362,302 500,000 0 500,000 400,700 Subtotal expenditures 399,802 500,000 0 500,000 430,700 Revenues over(under)expenditures 49,760 (19,000) (19,000) 0 Beginning fund balance 222,596 272,356 272,356 253,356 Ending fund balance 272,356 253,356 253,356 253,356 22 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget SPECIAL REVENUE FUNDS-continued #120-CENTER PLACE OPERATING RESERVE FUND Revenues Investment Interest 1,047 3,000 0 3,000 700 Interfund Transfer 0 0 0 0 0 Total revenues 1,047 3,000 0 3,000 700 Expenditures Operations 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over(under)expenditures 1,047 3,000 3,000 700 Beginning fund balance 349,184 350,231 350,231 353,231 Ending fund balance 350,231 353,231 353,231 353,931 #121 -SERVICE LEVEL STABILIZATION RESERVE FUND Revenues Investment Interest 16,794 54,000 0 54,000 10,000 Interfund Transfer 0 0 0 0 0 Total revenues 16,794 54,000 0 54,000 10,000 Expenditures Operations 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over(under)expenditures 16,794 54,000 54,000 10,000 Beginning fund balance 5,407,001 5,423,795 5,423,795 5,477,795 Ending fund balance 5,423,795 5,477,795 5,477,795 5,487,795 #122-WINTER WEATHER RESERVE FUND Revenues Investment Interest 1,131 5,000 0 5,000 700 Interfund Transfer 0 0 0 0 0 Subtotal revenues 1,131 5,000 0 5,000 700 Expenditures Reserve for Winter Weather 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over(under)expenditures 1,131 5,000 5,000 700 Beginning fund balance 500,037 501,168 501,168 506,168 Ending fund balance 501,168 506,168 506,168 506,868 #123-CIVIC FACILITIES REPLACEMENT FUND Revenues Investment Interest 3,211 12,000 0 12,000 2,000 Interfund Transfer-#001 397,000 407,000 0 407,000 397,000 Total revenues 400,211 419,000 0 419,000 399,000 Expenditures Capital Outlay 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over(under)expenditures 400,211 419,000 419,000 399,000 Beginning fund balance 1,208,048 1,608,259 1,608,259 2,027,259 Ending fund balance 1,608,259 2,027,259 2,027,259 2,426,259 23 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget DEBTSERVICE FUNDS #204-DEBT SERVICE FUND Revenues Spokane Public Facilities District 421,520 460,000 0 460,000 432,320 Interfund Transfer-in-#301 91,978 110,000 0 110,000 92,652 Interfund Transfer-in-#302 91,979 115,000 0 115,000 92,651 Total revenues 605,477 685,000 0 685,000 617,623 Expenditures Debt Service Payments-CenterPlace 421,522 460,000 0 460,000 432,320 Debt Service Payments-Roads 184,051 225,000 0 225,000 185,303 Total expenditures 605,573 685,000 0 685,000 617,623 Revenues over(under)expenditures (96) 0 0 0 Beginning fund balance 96 (0) (0) (0) Ending fund balance (0) (0) (0) (0) 24 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget CAPITAL PROJECTS FUNDS #301 -CAPITAL PROJECTS FUND Revenues REET 1 -Taxes 487,110 400,000 0 400,000 475,000 Investment Interest 3,661 15,000 0 15,000 400 Interfund Transfer-in-#303 135,000 0 0 0 0 Total revenues 625,771 415,000 0 415,000 475,400 Expenditures Intergovernmental Services 0 0 0 0 0 Interfund Transfer-out-#204 0 112,500 0 112,500 92,652 Interfund Transfer-out-#303 0 901,098 0 901,098 363,627 Interfund Transfers 991,543 0 0 0 0 Total expenditures 991,543 1,013,598 0 1,013,598 456,279 Revenues over(under)expenditures (365,772) (598,598) (598,598) 19,121 Beginning fund balance 1,158,647 792,875 792,875 194,277 Ending fund balance 792,875 194,277 194,277 213,398 #302 SPECIAL CAPITAL PROJECTS FUND Revenues REET 2-Taxes 475,194 400,000 0 400,000 475,000 Investment Interest 4,584 15,000 0 15,000 2,000 Interfund Transfer-in 7,841 0 0 0 0 Total revenues 487,619 415,000 0 415,000 477,000 Expenditures Interfund Transfer-out-#101 0 0 0 0 0 Interfund Transfer-out-#204 0 112,500 0 112,500 92,651 Interfund Transfer-out-#303 0 897,393 0 897,393 1,448,059 InterfundTransfer-out-#307 0 11,176 30,000 41,176 0 Interfund Transfer-out-#308 0 0 150,000 150,000 0 Interfund Transfers 594,536 0 0 0 0 Total expenditures 594,536 1,021,069 180,000 1,201,069 1,540,710 Revenues over(under)expenditures (106,917) (606,069) (786,069) (1,063,710) Beginning fund balance 2,440,001 2,333,084 2,333,084 1,547,015 Ending fund balance 2,333,084 1,727,015 1,547,015 483,305 25 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget CAPITAL PROJECTS FUNDS-continued #303 STREET CAPITAL PROJECTS FUND Revenues Grant Proceeds 2,264,783 5,038,819 0 5,038,819 7,755,118 Developer Contribution 70,860 0 0 0 0 Miscellaneous 1,350 0 0 0 0 Interfund Transfer-in-#001 0 1,500,000 0 1,500,000 89,000 Interfund Transfer-in-#301 0 901,095 0 901,095 363,627 Interfund Transfer-in-#302 0 897,393 0 897,393 1,448,059 Interfund Transfer-in-#401 0 100,000 0 100,000 0 Interfund Transfer-in 1,317,918 0 0 0 0 Total revenues 3,654,911 8,437,307 0 8,437,307 9,655,804 Expenditures 005 Pines/Mansfield,Wilbur Rd.to Pines 110,178 450,000 0 450,000 463,312 060 Argonne Rd Corridor Upgrade SRTC 06-31 22,587 581,886 0 581,886 802,792 061 Pines(SR27)ITS Imporvement SRTC 06-26 3,721 1,843,221 0 1,843,221 1,766,201 063 BroadwayAvenue Safety Project Pines-Park 74,127 834,000 0 834,000 0 065 Sprague/Sullivan PCC Intersection 957,843 0 0 0 0 066 Broadway Ave. Rehabilitation Proj#2 949 0 0 0 0 069 Park Road-#2(PE Only)-Broadway to Indiana 87,146 0 0 0 0 100 16th&Bettman Stormwater Drainage 0 0 0 0 0 102 Sprague/Evergreen PCCP Intersection 104 0 0 0 0 103 Sprague/Pines PCCP Intersection 7,182 0 0 0 0 104 Sprague/McDonald PCCP Intersection 1,312 0 0 0 0 110 Sprague Resurface-E'green to University 55,313 0 0 0 0 112 Indiana Ave. Extension-3600 189,479 200,000 0 200,000 0 113 Indiana/Sullivan Intersection PCC 54,060 1,171,200 0 1,171,200 0 114 Broadway/Sullivan PCC Intersection 723,739 0 0 0 0 115 Sprague Ave Resurfacing-Evergreen to Sullivan 2,946 0 0 0 1,582,000 127 2009 ADA Improvements 96,449 0 0 0 0 139 Park Rd RR Crosing Safety Improvements 8,938 0 0 0 0 STEP Projects(106,107,109,128,129,130,131) 1,213,840 0 0 0 0 WSDOT Urban Ramp Projects 45,000 0 0 0 0 Contingency 0 500,000 0 500,000 1,500,000 Misc. Road Projects 0 1,935,000 0 1,935,000 0 123 Mission Ave-Flora to Barker 0 488,000 0 488,000 300,000 141 Sullivan&Euclid PCC 0 163,000 0 163,000 26,289 142 Broadway @ Argonne/Mullan 0 271,000 0 271,000 138,150 145 Spokane Valley-Millwood Trail 0 0 0 0 447,000 146 24th Ave Sidewalk-Adams to Sullivan 0 0 0 0 278,520 148 Greenacres Trail-Design 0 0 0 0 60,000 149 In-House Design-Sidewalk Infill 0 0 0 0 398,250 154 Sidewalk&Tansit Stop Accessibility 0 0 0 0 182,290 155 Sullivan Rd W Bridge Replacement 0 0 0 0 600,000 Mansfield Ave. Connection 0 0 0 0 738,000 University Rd/I-90 Overpass Study 0 0 0 0 284,000 Total expenditures 3,654,911 8,437,307 0 8,437,307 9,566,804 Revenues over(under)expenditures 0 0 0 89,000 Beginning fund balance 73,456 73,456 73,456 73,456 Ending fund balance 73,456 73,456 73,456 162,456 26 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget CAPITAL PROJECTS FUNDS-continued #304-MIRABEAU PROJECTS FUND Revenues Other Miscellaneous Revenue 0 0 0 0 0 Investment Interest 0 0 0 0 0 Total revenues 0 0 0 0 0 Expenditures Capital Outlays 0 0 0 0 0 Transfers 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over(under)expenditures 0 0 0 0 Beginning fund balance 44,302 44,302 44,302 44,302 Ending fund balance 44,302 44,302 44,302 44,302 #307-CAPITAL GRANTS FUND Revenues Grant Proceeds 1,685,541 0 120,000 120,000 0 Miscellaneous 1,000 55,000 0 55,000 0 Interfund Transfer-in-#302 0 0 30,000 30,000 0 Interfund Transfer-in 311,226 0 0 0 0 Total revenues 1,997,767 55,000 150,000 205,000 0 Expenditures 019 Broadway Ave. Rehab-Bates to Sullivan 4,986 0 0 0 0 039 Argonne Road Overlay-Indiana to Montgomery 2,931 0 0 0 0 054 44th Ave Pathway:Woodruff Rd.to Sands Rd. 360,234 5,000 0 5,000 0 062 Appleway/Sprague/Dishman ITS 190-Dishman-Oi 2,880 50,000 0 50,000 0 088 Broadway-Moore to Flora 1,626,735 0 150,000 150,000 0 Miscellaneous 0 0 129 129 0 Total expenditures 1,997,767 55,000 150,129 205,129 0 Revenues over(under)expenditures 0 0 (129) 0 Beginning fund balance 129 129 129 0 Ending fund balance 129 129 0 0 27 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget CAPITAL PROJECTS FUNDS-continued #308-BARKER BRIDGE FUND Revenues Grant Proceeds 494,897 0 0 0 0 Developer Contribution 83,676 0 0 0 0 Interfund Transfer-in-#302 669,779 0 150,000 150,000 0 Total revenues 1,248,352 0 150,000 150,000 0 Expenditures Bridge Reconstruction 1,248,352 0 150,000 150,000 0 Total expenditures 1,248,352 0 150,000 150,000 0 Revenues over(under)expenditures 0 0 0 0 Beginning fund balance 0 0 0 0 Ending fund balance 0 0 0 0 #309-PARKS CAPITAL PROJECTS FUND Revenues Grant Proceeds 0 500,000 0 500,000 0 Interfund Transfer-in-#001 0 100,000 0 100,000 100,000 Interfund Transfers 209,031 0 0 0 0 Investment Interest 2,612 13,000 0 13,000 0 Total revenues 211,643 613,000 0 613,000 100,000 Expenditures Terrace View Park Shelter 23,489 80,000 0 80,000 0 Terrace View Park Play Equipment 0 0 0 0 120,000 Contingency 0 320,000 (220,000) 100,000 50,000 Greenacres Park 55,106 1,559,036 0 1,559,036 0 Valley Mission Park 39,132 0 0 0 0 Discovery(Universal)Park 191,305 0 0 0 0 Total expenditures 309,031 1,959,036 (220,000) 1,739,036 170,000 Revenues over(under)expenditures (97,388) (1,346,036) (1,126,036) (70,000) Beginning fund balance 1,346,752 1,249,365 1,249,365 123,329 Ending fund balance 1,249,365 (96,671) 123,329 53,329 28 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget CAPITAL PROJECTS FUNDS-continued #310-CIVIC FACILITIES CAPITAL PROJECTS FUND Revenues Interfund Transfers 0 0 0 0 0 Investment Interest 18,060 40,000 0 40,000 6,000 Total revenues 18,060 40,000 0 40,000 6,000 Expenditures Interfund Transfers 929,048 0 0 0 0 Interfund Transfers-out-#001 0 2,000,000 0 2,000,000 0 Facilities 17,866 0 0 0 0 Total expenditures 946,914 2,000,000 0 2,000,000 0 Revenues over(under)expenditures (928,855) (1,960,000) (1,960,000) 6,000 Beginning fund balance 5,828,600 4,899,745 4,899,745 2,939,745 Ending fund balance 4,899,745 2,939,745 2,939,745 2,945,745 #311 -STREET CAPITAL IMPROVEMENTS 2011+ Revenues Interfund Transfers-in-#001 0 500,000 0 500,000 0 Interfund Transfers in-#001 (40%>$26mm=$584,681) 0 584,681 584,681 0 Investment Interest 0 0 0 0 2,200 Total revenues 0 500,000 584,681 1,084,681 2,200 Expenditures Facilities 0 500,000 (500,000) 0 1,086,881 Total expenditures 0 500,000 (500,000) 0 1,086,881 Revenues over(under)expenditures 0 0 1,084,681 (1,084,681) Beginning fund balance 0 0 0 1,084,681 Ending fund balance 0 0 1,084,681 0 29 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget ENTERPRISE FUNDS #402-STORMWATER FUND RECURRING ACTIVITY Revenues Stormwater Management Fees 1,742,244 1,710,000 0 1,710,000 1,750,000 Investment Interest 7,360 0 0 0 5,000 Miscellaneous 6,324 22,000 0 22,000 0 Total Recurring Revenues 1,755,928 1,732,000 0 1,732,000 1,755,000 Expenditures Wages/Benefits/Payroll Taxes 337,055 418,000 0 418,000 438,614 Supplies 12,287 43,100 0 43,100 32,540 Services&Charges 885,283 1,221,905 0 1,221,905 1,244,287 Intergovernmental Payments 22,135 46,640 0 46,640 23,000 Depreciation 50,582 0 0 0 0 Interfund Transfers-out-#001 0 0 0 0 15,000 Total Recurring Expenditures 1,307,343 1,729,645 0 1,729,645 1,753,441 Recurring Revenues Over(Under) Recurring Expenditures 448,586 2,355 0 2,355 1,559 NONRECURRING ACTIVITY Revenues Grant Proceeds 19,754 0 0 0 153,667 Interfund Transfers-in-#101 (shop faciliry) 0 0 375,000 375,000 0 Total Nonrecurring Revenues 19,754 0 375,000 375,000 153,667 Expenditures Interfund Transfers-out 90,170 100,000 0 100,000 0 Contracted maintenance 0 120,000 0 120,000 0 Div. 055 NPDES-Phase II program dev. 21,670 0 0 0 0 Capital-various projects 334,887 300,000 0 300,000 400,000 Shop Facility 0 0 750,000 750,000 0 Interfund Transfers out-#101 0 0 159,800 159,800 0 Total Nonrecurring Expenditures 446,727 520,000 909,800 1,429,800 400,000 Nonrecurring Revenues Over(Under) Nonrecurring Expenditures (426,973) (520,000) (534,800) (1,054,800) (246,333) EXCESS(DEFICIT)OF TOTAL REVENUES OVER(UNDER)TOTAL EXPENDITURES 21,612 (517,645) (534,800) (1,052,445) (244,774) BEGINNING FUND BALANCE 2,267,232 2,288,845 2,288,845 1,236,400 ENDING FUND BALANCE 2,288,845 1,771,200 1,236,400 991,626 30 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget ENTERPRISE FUNDS-continued #403-AQUIFER PROTECTION AREA Revenues Spokane County 0 0 500,000 500,000 500,000 Investment Interest 0 0 0 0 2,500 Total revenues 0 0 500,000 500,000 502,500 Expenditures Facilities 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over(under)expenditures 0 0 500,000 502,500 Beginning fund balance 0 0 0 500,000 Ending fund balance 0 0 500,000 1,002,500 31 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget INTERNAL SERVICE FUNDS #501 -ER&R FUND Revenues Interfund Transfer-in-#001 0 0 0 0 0 Interfund Transfer-in-#101 (plow replace.) 0 0 0 0 100,000 Investment Interest 301 9,000 0 9,000 0 Total revenues 301 9,000 0 9,000 100,000 Expenditures Computer replacement lease 0 0 0 0 0 Software/Hardware replacement 0 0 0 0 0 Vehicle Replacement 0 0 0 0 0 CapitalOutlay 0 209,000 0 209,000 0 Total expenditures 0 209,000 0 209,000 0 Revenues over(under)expenditures 301 (200,000) (200,000) 100,000 Beginning fund balance 906,078 906,379 906,379 706,379 Endingfund balance 906,379 706,379 706,379 806,379 #502-RISK MANAGEMENT FUND Revenues Investment Interest 50 0 0 0 0 Interfund Transfer-#001 318,000 319,000 0 319,000 319,000 Total revenues 318,050 319,000 0 319,000 319,000 Expenditures Services&Charges 309,724 319,000 0 319,000 319,000 Total expenditures 309,724 319,000 0 319,000 319,000 Revenues over(under)expenditures 8,326 0 0 0 Beginning fund balance 12,094 20,420 20,420 20,420 Ending fund balance 20,420 20,420 20,420 20,420 32 CITY OF SPOKANE VALLEY, WA 10/17/2011 2012 Budget 2011 2012 2010 As As Proposed Actuals Adopted Amendment Amended Budget Total of Revenues for all Funds 52,881,639 55,549,432 2,812,681 58,362,113 54,824,894 Total of Expenditures for all Funds 49,865,255 61,277,068 2,901,929 64,178,997 56,969,201 Total Capital expenditures(included in total expenditures) 11,525,343 1,544,429 13,069,772 11,263,685 33 City of Spokane Valley 2012 Budget Revenues by Type General Fund Property Tax 10,808,900 Sales Tax 16,200,000 Gambling Tax 640,000 Franchise Fees/Business Registration 1,266,000 State Shared Revenues 1,834,300 Service Revenues 1,300,000 Fines and Forfeitures 1,900,000 Recreation Program Fees 570,000 Miscellaneous, Investment Int. ,Transfers 389,600 Total General Fund 34,908,800 Other Funds �o� Street Fund 4,902,800 �os Paths &Trails Fund 8,000 �05 Hotel/Motel Fund 430,700 �2o CenterPlace Operating Reserve Fund 700 �2� Service Level Reserve Fund 10,000 �22 Winter Weather Reserve Fund 700 �2s City Facilities Repair& Replacement 399,000 204 Debt Service LTGO 03 617,623 so� Capital Projects Fund 475,400 so2 Special Capital Projects Fund 477,000 sos Street Capitial Projects Fund 9,655,804 so4 Mirabeau Point Project Fund - sos CDBG Fund Revenues - so7 Capital Grants Fund - soa Barker Bridge - Federal Grant Fund - sos Parks Capital Fund 100,000 s�o Civic Facilities Capital Fund 6,000 s�� Street Capital Improvement Fund 2011+ 2,200 402 Stormwater Management Fund 1,908,667 4os Aquifer Protection Area 502,500 50� Equipment Rental & Replacement Fund 100,000 502 Risk Management Fund 319,000 Total Other Funds 19,916,094 Total All Funds $ 54,824,894 34 City of Spokane Valley 2012 General Fund Revenues $34,908,800 l5tate Shared Revenues / 5% Service Revenues 4% _Fines& Forfeitures Sales Tax 5% 46% �Miscellaneous 8% _--- Debt Service LTGO 03 2% I Property Tax 30% 35 City of Spokane Valley 2012 City Wide Revenues i $ 54,824,894 Debt Service Fund Capital Projects Fund 1% 20% ' Other Misc. Funds 2% Street Fund ° Stormwater Management 9% Fund 3% �Internal Service Funds 1% General Fund 64% � � 36 City of Spokane Valley 2012 Budget Detail Revenues by Type 2012 2010 2011 Proposed General Fund Revenues Actual Budget Budget Beainnina Fund Balance $ - $ - $ - Propertv Tax PropertyTax $ 10,555,192 $ 10,700,000 $ 10,658,900 Property Tax-Delinquent 186,114 175,000 150,000 10,741,306 10,875,000 10,808,900 Sales Taxes Sales Tax 14,097,300 14,210,000 14,210,000 Sales Tax-Cri mi nal Justice 1,241,917 1,200,000 1,200,000 Sales Tax-Public Safety 715,926 790,000 790,000 16,055,143 16,200,000 16,200,000 Gamblinp Taxes Amusement Games 10,888 2,000 10,000 Card Games 563,477 518,000 550,000 Interest on Gambling Tax 19,133 10,000 10,000 Punch Boards&Pull Tabs 71,778 70,000 70,000 665,276 600,000 640,000 Licenses&Permits Business Licenses 89,477 90,000 90,000 Franchise Fees 1,177,299 1,171,000 1,176,000 1,266,776 1,261,000 1,266,000 State Shared Revenues CityAssistance State Revenue 61,713 10,000 10,000 Cri mi na I J ustice Area#4 131,088 130,000 130,000 Criminal Justice Special Programs 75,804 74,000 76,600 DUI-Cities 16,503 29,000 17,000 False Alarm Srvs - - - Liquor Board Excise Tax 443,362 410,000 451,400 Liquor Board Profits 715,439 641,859 557,800 MVET Criminal Justice-Population 20,043 19,000 22,500 Payment in Lieu of Taxes-DNR 3,805 3,500 3,500 Streamline Mitigation of Sales Tax 569,899 372,000 560,000 Work Study Reimbursement 5,179 6,266 5,500 2,042,835 1,695,625 1,834,300 Service Revenues Airway Heights Bldg.Plan Rev. 21,489 - - Building Permits 738,696 722,800 722,800 Code Enforcement 17,034 - - Cry Wolf Fees 001.000.000.342.28.02 154,643 100,000 145,000 Demolition Permits 3,204 5,200 5,200 Grading Permits 1,221 5,000 5,000 Mechanical Permits 83,475 92,000 92,000 Misc.Permits&Fees 5,891 100,000 5,000 Planning Fees 313,019 290,000 290,000 Plans Check Fees - 250,000 - Plumbing Permits 47,039 35,000 35,000 Right of Way Permits 86,387 - - 1,472,098 1,600,000 1,300,000 Fines and Forteitures Fines&Forteits-Traffic 851,996 820,000 900,000 Other Criminal-Non Traffic Fines 976,414 980,000 1,000,000 1,828,410 1,800,000 1,900,000 Recreation Propram Charpes Activity Fees(To use a recreational facility) 264,701 205,000 200,000 Program Fees(To participate in a program) 366,244 350,500 370,000 630,945 555,500 570,000 Miscellaneous Investment Interest 130,195 100,000 145,000 SalesTaxlnterest 20,147 50,000 50,000 PropertyTax Interest - - - Police Precinct Rent 53,708 50,000 55,000 Office of Public Def-Re-Licensing Grant - - - Miscellaneous Revenue&Grants 50,955 - 55,000 255,006 200,000 305,000 Transfers Transfer-in-#101 (street admin) 34,300 25,000 39,600 Transfer-in-#105(h/m tax-CP advertising) 39,675 - 30,000 Transfer-in-#310(full paveback) 929,048 2,000,000 - Transfer-in-#402(storm admin) 13,386 15,000 15,000 1,016,409 2,040,000 84,600 Total General Fund Revenue $ 35,974204 $ 36,827,125 $ 34,908,800 Total General Fund Revenue and Beginning Fund Balance $ 35,974,204 $ 36,827,125 $ 34,908,800 37 City of Spokane Valley 2012 Budget Detail Revenues by Type 2012 2010 2011 Proposed Other Fund Revenues Actuals Budget Budget 101 Street Fund Unreserved Fund Balance - - - FEMA-18025-DR-WA Grant Funds 436 - - Insurance Premiums&Recoveries 14,024 - - Investment Interest 6,538 12,000 5,000 Motor Fuel(Gas)Tax 1,928,004 1,875,000 1,897,800 Other Miscellaneous Revenues&Grants 138,221 - - Street Maintenance&Repair Charges 5,571 - - Utilitiestax 2,986,138 3,000,000 3,000,000 5,078,932 4,887,000 4,902,800 102 Arterial Street Fund Unreserved Fund Balance - - - Transfer from: Capital Grants Fund 7,917 - - 7,917 - - 103 Paths&Trails Fund Unreserved Fund Balance - - - Interfund Transfer-in-#101 (MVFT) - 8,000 - Investment Interest 78 - - Motor Fuel(Gas)Tax 8,132 - 8,000 8,210 8,000 8,000 105 Hotel/Motel Fund Unreserved Fund Balance - - - Hotel/Motel Tax 448,545 480,000 430,000 Investment Interest 1,017 1,000 700 449,562 481,000 430,700 120 CenterPlace Operatinq Reserve Unreserved Fund Balance - - - Investment Interest 1,047 3,000 700 1,047 3,000 700 121 Service Level Stabilization Reserve Unreserved Fund Balance - - - Investment Interest 16,795 54,000 10,000 16,795 54,000 10,000 122 Winter Weather Reserve Unreserved Fund Balance - - - Interfund Transfer - - - Investment Interest 1,131 5,000 700 1,131 5,000 700 123 Citv Facilities Repair&Replacement Unreserved Fund Balance - - - Investment Interest 3,211 12,000 2,000 Interfund Transfer#001 397,000 407,000 397,000 400,211 419,000 399,000 38 City of Spokane Valley 2012 Budget Detail Revenues by Type 2012 2010 2011 Proposed Other Fund Revenues Actuals Budget Budget Other Fund Revenues 204 Debt Service-LTGO 03 Unreserved Fund Balance - - - Facilities District Revenue 421,520 460,000 432,320 Interfund Transfer-in-#301 91,978 110,000 92,652 Interfund Transfer-in-#302 91,978 115,000 92,651 605,477 685,000 617,623 301 Capital Proiects Fund Unreserved Fund Balance - - - Investment Interest 3,661 15,000 400 REET 1 - 1st.25 Percent 487,110 400,000 475,000 Transfer from: Street Capital Projects 135,000 - - 625,771 415,000 475,400 302 Special Capital Proiects Fund Unreserved Fund Balance - - - Investment Interest 4,584 15,000 2,000 REET 2-2nd .25 Percent 475,194 400,000 475,000 Transfer from: Street Capital Projects 7,841 - - 487,619 415,000 477,000 303 Street Capital Proiects Unreserved Fund Balance - - - Developer Contributions 70,860 - - Grant Proceeds 2,266,605 4,738,819 7,755,118 Interfund Transfer-in-#001 929,048 1,500,000 89,000 Interfund Transfer-in-#301 63,837 901,098 363,627 Interfund Transfer-in-#302 275,929 897,390 1,448,059 Interfund Transfer-in-#401 48,630 100,000 - Transfer from Block Grant - 300,000 - Transfer from General Fund - - - 3,654,911 8,437,307 9,655,804 307 Capital Grants Fund Unreserved Fund Balance - - - Capital Grant Proceeds 1,686,541 120,000 - Interfund Transfer-in-#302 - 30,000 - Miscellaneous/Private Development - 55,000 - Transfer from Capital Project(301) 56,918 - - Transfer from Stormwater 28,154 - - Transfers from Special Capital Projects Fund 226,154 - - 1,997,767 205,000 - 39 City of Spokane Valley 2012 Budget Detail Revenues by Type 2012 2010 2011 Proposed Other Fund Revenues Actuals Budget Budget 308 Barker Bridqe Reconstruction-Fed Grant Coordination Revenue 83,676 - - Federal Grant Proceeds 494,897 - - Interfund Transfer-in-#302 - 150,000 - Transfer from Capital Project(301) 669,779 - - 1,248,352 150,000 - 309 Parks Capital Proiects Unreserved Fund Balance - - - Investment Interest 2,612 13,000 - State Rec&Conservation Grant Rev - 500,000 - Transferfrom Cap. Proj. (301) 109,031 - - Transfer from the General Fund 100,000 100,000 100,000 211,643 613,000 100,000 310 Civic Facilities Capital Proiects Unreserved Fund Balance - - - Investment Interest 18,060 40,000 6,000 18,060 40,000 6,000 311 Street Capital Improvement 2011+ Unreserved Fund Balance - - - Investment Interest - - 2,200 Interfund Transfers-in-#001 (40%>$26mm=$584,6� - 584,681 - Interfund Transfers-in-#001 - 500,000 - - 1,084,681 2,200 402 Stormwater Manaqement Fund Unreserved Fund Balance - - - Grant Proceeds 19,754 - 153,667 Interfund Transfers-in-#101 (shop facility) - 375,000 - Investment Interest 7,360 22,000 5,000 Miscellaneous 6,324 - - Stormwater Management Fee 1,742,244 1,710,000 1,750,000 1,775,682 2,107,000 1,908,667 403 Aquifer Protection Area Investment Interest - - 2,500 Spokane County - 500,000 500,000 - 500,000 502,500 501 Equipment Rental &Replacement Fund Unreserved Fund Balance - - - Investment Interest 301 9,000 - Interfund Transfer-in-#101 (plow replace) - - 100,000 301 9,000 100,000 502 Risk Manaqement Fund Unreserved Fund Balance - - - Employment Security Transfers - - - Interfund Transfer-#001 318,000 319,000 319,000 Investment Interest 50 - - 318,050 319,000 319,000 Total all other Funds Revenue 16,907,437 20,836,988 19,916,094 General Fund Revenues 35,974,204 36,827,125 34,908,800 Total Revenues 52,881,639 57,664,113 54,824,894 40 City of Spokane Valley 2012 Budget Expenditures by Department General Fund Council $ 386,249 City Manager 1,066,465 Public Safety 22,000,000 Operations &Administrative Deputy City Manager 658,884 Finance 1,047,107 Human Resources 230,231 Public Works 901,519 Planning & Community Development Admin 323,743 Planning 994,245 Building 1,260,454 Development Engineering 680,796 Library - Parks & Recreation Administration & Maintenance 1,059,828 Recreation 229,811 Aquatics 442,250 Senior Center 92,960 CenterPlace 1,126,357 General Government 2,695,600 Total General Fund 35,196,500 Other Funds �o� Street Fund 5,431,263 �os Paths & Trails Fund - �05 Hotel/Motel Fund 430,700 2oa Debt Service - LTGO 03 617,623 so� Capital Projects Fund 456,279 so2 Special Capital Projects Fund 1,540,710 sos Street Capital Projects Fund 9,566,804 sos Parks Capital Projects Fund 170,000 311 Street Capital Improvement 2011+ 1,086,881 ao2 Stormwater Management Fund 2,153,441 aos Aquifer Protection Area - 50� Equipment Rental & Replacement - 502 Risk Management Fund 319,000 Total All Funds $ 56,969,201 41 City of Spokane Valley 2012 General Fund Expenditures $ 35,196,500 Public Safety 63% i i i Legislative& Executive ' 4% Operation&Administrative 5% General Government 8% Parks& Recreations Planning&Community Public Works 8�° Development 3% 9% I I 42 City of Spokane Valley 2012 City Wide Expenditures $ 56,969,201 Stormwater Management Gen.Gov., Risk Mgmt, Equip Fund 5% 4% Public Safety Capital Projects 39% 24% � Reserves, Tourism� 1% / Operations&Administrative Street Fund J 7% 9% Parks& Recreation Planning&Community 5% Development 6% 43 City of Spokane Valley 2012 Budget General Fund Expenditures by Department by Type Services Wages& & Capital Benefits Supplies Charqes Interqovernmental Interfund Expenditures Total General Fund Legislative Branch $ 174,867 $ 6,250 $ 205,132 $ - $ - $ - $ 386,249 Legislative&Executive 906,951 7,720 151,794 - - - 1,066,465 Public Safety - - - 21,920,000 80,000 - 22,000,000 Operations&Administrative Deputy City Manager 600,149 2,850 55,885 - - - 658,884 Finance 1,011,932 3,500 31,675 - - - 1,047,107 Human Resources 189,459 1,847 38,925 - - - 230,231 Public Works 754,769 36,000 103,750 - - 7,000 901,519 Planning&Community Development Admin 292,643 4,100 12,000 15,000 - - 323,743 Planning 822,895 10,250 86,100 75,000 - - 994,245 Building 1,066,404 35,300 85,350 65,000 8,400 - 1,260,454 Development Engineering 578,346 7,800 49,650 45,000 - - 680,796 Library - - - - - - - Parks&Recreation ParksAdministration 202,978 61,600 781,050 11,000 3,200 - 1,059,828 Recreation 149,911 9,250 64,650 - 6,000 - 229,811 Aquatics - 3,000 439,250 - - - 442,250 Senior Center 77,320 5,240 10,400 - - - 92,960 CenterPlace 381,403 78,876 342,078 - 324,000 - 1,126,357 General Government - 33,500 564,000 1,022,500 1,075,600 - 2,695,600 Total General Fund $ 7,210,028 $ 307,083 $ 3,021,689 $ 23,153,500 $ 1,497,200 $ 7,000 $ 35,196,500 44 Fund:001 GeneYal Fund Spokane Valley Dept: 011 Legislative Branch 2012 Budget 011 -Council This department accounts for the cost of providing effective elected representation of the citizenry in the governing body. The Council makes policy decisions for the City and is accountable to Spokane Valley citizens by making decisions regarding how resources are allocated,the appropriate levels of service, and establishing goals and policies for the organization. Accomplishments for 2011 • Continue 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. This goal will be complete if Spokane County is issued their Wastewater permit by the end of the year. • Reevaluate requlations specified in the Sprague/Appleway Revitalization Plan as adopted and amended by the City Council. The Sprague and Appleway Corridors Subarea Plan was removed from the Spokane Valley Comprehensive Plan. • Develop a Shoreline Master Proqram to provide appropriate regulatory protection for waters of statewide significance as required by state statute. Shoreline Master Program,Shoreline Inventory and the Goals and Policies have been drafted and processed through the public hearing process. • Pursue a leqislative capital budqet request for state funding for the acquisition of parkland adjacent to Road Street Pool No state funds were available for this project;however, HB 1922 was passed requiring certain vehicles to stop at a port of entry upon entering the state and Spokane Valley Partners received$100,000 in capital funds to improve its facility. • Develop and implement a multi-vear winter roads maintenance plan including availability,costs and effects of private sector vendors perForming winter road maintenance for the City The winter plan has been implemented. Equipment and maintenance facility have been purchased. We will continue to monitor and make recommended changes. • Explore a ranqe of options for a Citv Hall Discussed option of constructing a city hall at or near CenterPlace. 45 Fund:001 GeneYal Fund Spokane Valley Dept: 011 Legislative Branch 2012 Budget 011 -Council Goals for 2012 • Continue monitorinq wastewater issues,including governance of wastewater facilities, and pursuit of the most efficient and economical methods to ensure the continuation of wastewater discharge licenses. •Solid Waste to include identifvinq the issue and research alternatives of ioininq the consortium or handlinq it ourselves and examininq the consequences of each alternative. • Review and Evaluate development regulations and compare with surrounding cities. • 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-to be identified • Create an Economic Development Plan including options for a city hall. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Personnel-FTE Equivalents Mayor 1.0 1.0 1.0 Council 6.0 6.0 6.0 Total FTEs 7.0 7.0 7.0 Budqet Detail Salaries,Wages,&Benefits $ 138,277 $ 143,718 $ 174,867 Supplies 7,308 7,000 6,250 Services&Charges 170,958 173,580 205,132 Total Legislative Branch $ 316,543 $ 324,298 $ 386,249 46 Fund:001 Gene�al Fund Spokane Valley Dept: 013 Executive&Legislative Support 2012 Budget 013-Citv Manaqer This department is accountable to the City Council for the operational results of the organization, effective support of elected officials in achieving their goals;fulfillment of the statutory requirements of the City Manager,implementation of City Council policies,and provision of a communication linkage between citizens,the City Council,City departments,and other government agencies. Accomplishments for 2011 •Continue 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 licenses. This goal will be complete if Spokane County is issued their Wastewater permit by the end of the year. • Reevaluate requlations specified in the Sprague/Appleway Revitalization Plan as adopted and amended by the City Council. Advised the Council and staff on re-evaluating the regulations specified in the Sprague/ Appleway Revitalization Plan,including the means to legally repeal the entire subarea plan. The Sprague and Appleway Corridors Subarea Plan was removed from the Spokane Valley Comprehensive Plan. •Develop a Shoreline Master Proqram to provide appropriate regulatory protection for waters of statewide significance as required by state statute. Advised the Council and staff on identifying appropriate regulatory framework for regulations under the Washington State Shoreline Management Act,including scope of permissible City discretion. Shoreline Master Program,Shoreline Inventory and the Goals and Policies have been drafted and processed through the public hearing process. •Pursue a leqislative capital budqet request for state funding for the acquisition of parkland adjacent to Park Road Pool No state funds were available for this project;however, HB1922 was passed requiring certain vehicles to stop at a port of entry upon entering the state and Spokane Valley Partners received$100,000 in capital funds to improve its facility. •Develop and implement a multi-vear winter roads maintenance plan including availability,costs and effects of private sector vendors performing winter road maintenance for the City The winter plan has been implemented. Equipment and maintenance facility have been purchased. We will continue to monitor and make recommended changes. • Explore a ranqe of options for a Citv Hall Discussed option of constructing a city hall at or near CenterPlace. 47 Fund:001 Gene�al Fund Spokane Valley Dept: 013 Executive&Legislative Support 2012 Budget 013-Citv Manaqer Goals for 2012 •Continue monitorinq wastewater issues,including governance of wastewater facilities, and pursuit of the most efficient and economical methods to ensure the continuation ofwastewaterdischarge licenses. •Solid Waste to include identifvinq the issue and research alternatives of ioininq the consortium or handlinq it ourselves and examininq the consequences of each alternative. • Review and Evaluate development regulations and compare with surrounding cities. •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-to be identified •Create an Economic Development Plan including options for a city hall. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Personnel-FTE Equivalents City Manager 1.0 1.0 1.0 City Attorney 1.0 1.0 1.0 City Clerk 1.0 1.0 1.0 Deputy City Attorney 1.0 1.0 1.0 Deputy City Clerk 1.0 1.0 1.0 Administrative Assistant-Legal 1.0 1.0 1.0 Administrative Assistant(CC) 1.0 1.0 1.0 Administrative Assistant(CM) 1_0 1_0 1_0 Total FTEs 8.0 8.0 8.0 Interns 3.5 2.0 3.0 Budqet Detail(') Salaries,Wages,&Benefits $ 1,126,988 $ 900,371 $ 906,951 Supplies 4,350 17,400 7,720 Seroices&Charges 135,072 138,135 151,794 Total Executive&Legislative Support $ 1,266,411 $ 1,055,906 $ 1,066,465 48 Fund: 001 General Fund City of Spokane Valley Dept: 016 Public Safety 2012 Budget 016 - Public Safety The Public Safety department budget provides funds for the protection of persons and property in the city. The City contracts with Spokane County for law enforcement, district court, prosecutor services, public defender services, probation services,jail and animal control services. See following page for detail information on each budgeted section. Judicial System -The Spokane County District Court is contracted to provide municipal court services. The contract provides for the services of judge and court commissioner with related support staff. Budgeted amount also includes jury management fees. Budgeted contract amount: $ 2,212,698 Law Enforcement - The Spokane County Sheriff's Office is responsible for maintaining law and order and providing police services to the community under the direction of the Police Chief. The office provides for the preservation of life, protection of property, and reduction of crime. Budgeted contract amount: $ 16,730,138 Jail System - Spokane County provides jail and probation services for persons sentenced by any City of Spokane Valley Municipal Court Judge for violating laws of the city or state. Budgeted contract amount: $ 1,333,131 Animal Control - Spokane County will provide animal control services to include licensing, care and treatment of lost or stray animals, and response to potentially dangerous animal confrontations. Budgeted contract amount: $ 315,516 Fines & Forfeitures State Remittance Budgeted contract amount: $ 1,057,363 Communications Budgeted contract amount: $ 271,154 Interfund Transfers -Transfer to Fund #123 to cover future building improvements or the eventual replacement of the precinct building $ 80,000 Total $ 22,000,000 49 City of Spokane Valley 2012 Budget 016-Public Safety 2012 2010 2011 Proposed Actual Budget Budget Judicial System: DistrictCourtContract 814,284 819,345 1,071,588 Jury Management Contract - - - Intergovernmental Payments 30,855 - - Public Defender Contract 485,456 510,476 582,643 Prosecutor Contract 396,151 400,342 430,074 Pretrial Services Contract 83,137 96,111 128,393 Prosecutor-Funded by JAG Grant 12,403 - - Subtotal Judicial System 1,822,285 1,826,274 2,212,698 Law Enforcement System: Sheriff Contract 16,296,352 16,797,534 16,422,754 Emergency Management Contract 81,116 90,233 84,970 Wages&Benefits 2,618 - 4,887 Operating Supplies 1,696 2,425 2,449 Repair&Maintenance.Supplies 1,713 2,425 2,449 Gas,Oil,&Tires 945 - - Small Tools&Minor Equipment 493 970 980 Electricity/Gas 23,866 33,213 33,545 Water 2,080 2,491 2,516 Sewer 754 830 839 Waste Disposal 3,423 2,906 2,935 Copier Maintenance - 519 - Law Enf. Bldg Maintenance Contract 52,730 77,012 73,419 Contingency - 970,000 53,395 Crywolf Charges&Fees 36,616 - 45,000 Sterling Bank Fees 4,316 - - Crywolf Refunds 1,360 - - Subtotal Law Enforcement System: 16,510,081 17,980,558 16,730,138 Jail System: Jail Contract 492,620 437,661 1,333,131 Jail-Geiger Corrections Center 127,520 - - Work Release(Geiger) 471,530 400,000 - Subtotal Jail System: 1,091,670 837,661 1,333,131 Other: CapitalOutlays/Communications 243,670 273,004 271,154 Fines&Forfeitures State Remittance 974,099 873,000 1,057,363 Animal Control Contract 314,255 311,783 315,516 Non-Capital Equipment for JAG Grant 1,707 - - Non-Capital Equip for ARRA JAG Grant 1,946 - - Travel/Mileage 212 - - Building Replacement Costs 80,000 77,600 80,000 Nighttime Seatbelt Patrol Overtime 3,196 - - Hwy 27 Traffic Safety Overtime 4,799 - - X-52 DUI Overtime 7,891 - - Traffic Safety Emergency 5,565 - - Child Car Seat Overtime 3,587 - - Slow Down or Pay Up 6,677 - - Subtotal Other: 1,647,604 1,535,387 1,724,033 Total Public Safety 21,071,640 22,179,880 22,000,000 50 City of Spokane Valley 2012 Budgeted Contract Expenditures 18,000,000 16,422,754 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 1,333,131 1,071,588 582,643 430,074 73 419 315,516 - 84,970 � _ �I District Court Public Defender Prosecutor Sheriff Contract Emergency Law Enf. Bldg Jail Contract Animal Control Contract Contract Contract Management Maintenance Contract Contract Contract 51 Fund: 001 General Fund Spokane Valley Dept: 018 Operations &Administrative Services 2012 Budget 018 -Operations &Administrative Services The Operations &Administrative Services Department is composed of three divisions, the Deputy City Manager Division, the Finance Division, and the Human Resources Division. As of 2007, the Legal Division costs will be included in the Executive and Legislative Support Division. 013 -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 2011 • Draft and implement a Strategic Communications Plan • Drafted -begin plan in 2012 • Provide media training for authorized spokespersons • Carryover to 2012 Goals • Explore opportunities for economic development •See Legislative and Executive/Legislative accomplishments • Involved all departments in implementation of a citywide comprehensive customer satisfaction program • Customer service request system completed • Communications Plan will be fully implemented upon approval • Help complete contract and purchasing procedures • A draft has been completed and is under review. • Propose service contract amendments to ease administration and allow control of costs • Accomplished. District court and precinct maintenance contracts to be revised to simplify administration and provide equitable cost distribution • Conduct biannual community survey • Survey completed. Results were available in early October. 52 Fund: 001 General Fund Spokane Valley Dept: 018 Operations &Administrative Services 2012 Budget 013-Deputv City Manaqer Division cont. Goals for 2012 • Provide media training for authorized spokespersons. • Involve all departments in updating and implementing Strategic Communications Plan. • Implement an interactive relationship with prosecution services allowing for comprehensive case management. • Add low cost alternatives to incarceration as options to meet the criminal justice goals of the City. • Begin planning ten year anniversary celebration for the year of 2013 toward promoting city identity for economic development, tourism, and to build community. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Personnel- FTE Equivalents Deputy City Manager 1.0 1.0 1.0 Senior Administrative Analyst 1.0 1.0 1.0 Public Information Officer 1.0 1.0 1.0 Administrative Analyst 1.0 1.0 1.0 Administrative Assistant 2.0 0.0 1.0 Office Assistant I 1.0 1.0 1.0 Office Assistant II 1.0 1.0 1.0 Total FTEs 8.0 6.0 7.0 Intern 1.0 1.0 1.0 Budqet Detail Salaries, Wages, & Benefits $ 415,269 $ 507,410 $ 600,149 Supplies 1,846 2,800 2,850 Services & Charges 27,669 49,730 55,885 Total Deputy City Manager Division $ 444,784 $ 559,940 $ 658,884 53 Fund: 001 General Fund spokane valley Dept: 018 Operations &Administrative Services 2012 Budget 014-Finance Division The Finance Division provides financial management services for all City departments. Programs include accounting and reporting, payroll, accounts payable, purchasing, budgeting and financial planning, treasury, information technology and investments. The division is also responsible for generating and analyzing data related to the City's operations. The department prepares monthly, quarterly, and annual financial reports and budgets to ensure compliance with state laws. Accomplishments for 2011 • Implemented State Auditor recommendations. • Improved financial statement process and accuracy • Worked with the Community Development Department to search for and ultimately select the Paladin SmartGov permit tracking software. Began the conversion to the new software in late summer. • Replaced 63 personal computers that reached the end of their life cycle. • Upgraded SQL servers and domain controllers to 2008. • Rolled out WiFi at City buildings. • Began broadcasting and web streaming of City Council meetings. Goals for 2012 • Consider 2010 audit recommendations • Work towards continued improvement and accuracy in the financial statement preparation process. • Complete the installation of the Paladin SmartGov permit tracking software and work with the Community Development Department to monitor actual results against City expectations. • Work with the City Manager and Community Development to move the Permit Center into the main City Hall building and relocate Finance to another location in the building. Assist in negotiations for a revised building lease that is a consequence of the departmental relocations. • Evaluate existing City purchasing system and consider implementing a revision to procurement including the use of purchase requisitions and purchase orders. • Develop a system to audit sales tax receipts and ensure that sales taxes collected by businesses located in Spokane Valley are actually credited to the City as opposed to other municipalities. • Replace 30 personal computers that will reach the end of their life cycle. • Replace 3 servers that will reach the end of their life cycle. • Roll out Microsoft Office 2010. 54 Fund: 001 General Fund spokane valley Dept: 018 Operations &Administrative Services 2012 Budget 014- Finance Division cont. 2012 2010 2011 Proposed Actual Budget Budget Personnel - FTE Equivalents Finance &Admin Services Director 1.0 1.0 1.0 Accounting Manager 1.0 1.0 1.0 Accountant/Budget Analyst 4.0 4.0 4.0 Accounting Technician 2.0 2.0 2.0 IT Specialist 3.0 2.0 2.0 GIS/Database Administrator 1.0 1.0 1.0 Total FTEs 12.0 11.0 11.0 Intern 1.0 1.0 0.0 Budqet Detail Salaries,Wages, & Benefits $ 840,309 $ 944,992 $ 1,011,932 Supplies 4,228 6,700 3,500 Services &Charges 107,467 62,650 31,675 Total Finance Division $ 952,004 $ 1,014,342 $ 1,047,107 55 Fund: 001 General Fund Spokane Valley Dept: 018 Operations &Administrative Services 2012 Budget 016 - Human Resources Division Human Resources (HR) is administered through the Deputy City Manager (DCM). The HR operation provides services in compensation, benefits, training and organizational development, staffing, employee relations, and communications. Accomplishments for 2011 • Created, tested and implemented the City's On-line Employment Application System • Met the AWC requirements to achieve the WeIlCity Award • Conducted and/or assisted in recruitment and selection to fill executive vacancies • Researched, reviewed and implemented a new employee performance management system •Assisted in the support of the implementation of on-line employee services Goals for 2012 • Explore AWC Retro Program for possible reductions in workman's compensation rates • Negotiate on behalf of the City to reach a successor labor contract agreement for 2013 • Review and revise City Website to increase service and functionality • Provide employee training in the areas of harrassment prevention and safe-driving. Budget Summary 2012 2010 2011 Proposed Actual Budget Budget Personnel - FTE Equivalents Human Resource Manager 1.0 1.0 1.0 Human Resources Technician 1.0 1.0 1.0 Total FTEs 2.0 2.0 2.0 Budqet Detail Salaries, Wages, & Benefits $ 177,182 $ 182,500 $ 189,459 Supplies 1,052 1,967 1,847 Services & Charges 16,208 52,179 38,925 Total Human Resources Division $ 194,442 $ 236,646 $ 230,231 56 Fund:001 General Fund Spokane Valley Dept: 032 Public Works 2012 Budget 032-Public Works The Public Works Department oversees the City's transportation system,which includes construction and maintenance of streets and stormwater systems, operations and maintenance of traffic signs and signals and transportation planning. Accomplishments for 2011 • Designed and constructed funded capital projects. • Developed the 2012-2017 Six Year Transportation Improvement Plan. • Submitted grants for various capital projects Goals for 2012 • Implement approved capital projects. • Provide planning for development of update Transportation Improvement Plan. • Prepare and submit grant applications for capital projects. Budqet Summary 2012 2010 2011 Proposed Actual Budget Budget Personnel-FTE Equivalents Public Works Director 1.0 1.0 1.0 Administrative Assistant 2.0 2.0 2.0 Senior Engineer(CIP) 1.0 1.0 1.0 Senior Engineer 2.0 2.0 2.0 Assistant Engineer(CIP) 1.0 1.0 1.0 Limited Term Construction Inspector-Bridge 0.0 1.0 1.0 Maint./Construction Inspector(ROW) 1.0 0.0 0.0 Engineering Technician I 1.0 1.0 1.0 Engineering Technician II 2_0 2_0 2_0 Total FTEs 11.0 11.0 11.0 Budpet Detail Salaries,Wages, &Benefits $ 610,394 $705,554 $ 754,769 Supplies 13,733 52,108 36,000 Services&Charges 73,483 134,955 103,750 CapitalOutlay 6,346 - 7,000 Total Public Works $ 703,956 $ 892,617 $ 901,519 57 Fund: 001 General Fund Spokane Valley Dept: 05o Community Development-Administrative 2012 Budget Administrative Division The Administrative Division provides overall management and oversight of the Community Development Department including the permitting operation, long-range planning, development engineering, and code compliance and provides staff support through administration of the departmenYs budget, provides administrative support and department training. Accomplishments for 2011 . Continued to provide department wide training to facilitate customer service, teamwork and efficiency . Provided staff support to the Planning Commission. . Provided training to support staff to cover the Planning Commission. . Co-filed Planning and Development Engineering files . Received Certified Floodplain Manager status . Began implementation of the roadmap for enhanced permitting Goals for 2012 . Implement customer service improvements for the department . Assist with new permitting software transition . Improve department website pages. . Continue work on permit process and customer service improvement plan including consolidation of Permit Center into City Hall. . Implement a document control system for documents and forms Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Personnel- FTE Equivalents Community Development Director 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 Office Assistant I 1.0 0.5 1.0 Total FTEs 3.0 2.5 3.0 Budqet Detail Salaries, Wages, & Benefits $ 278,014 $ 279,534 $ 292,643 Supplies 2,510 4,256 4,100 Services &Charges 3,711 22,259 12,000 Intergovernmental Payments 27,366 15,000 15,000 Total Building Division $ 311,601 $ 321,049 $ 323,743 58 Fund: 001 General Fund SpokaneValley Dept: 056 Community Development-Planning Division 2012 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 environmentally sensitive areas, administering the State Environmental Protection Act and reviewing home occupation licenses. Accomplishments for 2011 • Completed the Shoreline Master Program Inventory and Goals and Policies. • Completed the Bike and Pedestrian Plan. •Worked on revisions to the Sprague/Appleway Subarea Plan as directed by Council. •Through the 2011 Comprehensive Plan Amendment Process, eliminated the Sprague Appleway Plan and processed the St John Vianney Comprehensive Map change request. • Continued to work with the region on UGA update process with hopeful adoption by end of 2011. • Began initial work on Economic Development Program. • Completed code amendments for chicken keeping and adult retail uses • Provided training to the Planning Commission on Roberts Rules of Order, permit processing. •Assisted with the ADA Inventory and Plan. • Implementation of the Permit Tracking Software. • Staff attended customer service training and other in-house training to make processes consistent. • Obtained a$125,000 grant to assist with the development of the Shoreline Master Program. • Started parking inventory for multi-tenant buildings in commercial corridors to facilitate tenant improvements. Goals for 2012 • Complete the Shoreline Master Program • Continue to work on Economic Development issues for the City • Complete the 2012 Comprehensive Plan update with a focus on the economic development information. • Continue to work on customer service and improvements to the permit process, including consolidation of the Permit Center into City Hall. • Complete parking inventory project. • 2012 Annual Comprehensive Plan amendments 59 Fund: 001 General Fund SpokaneValley Dept: 056 Community Development-Planning Division 2012 Budget Communitv Development Services - Planninq Division Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Personnel - FTE Equivalents Senior Planner 2.0 2.0 2.0 Planning Manager 1.0 1.0 1.0 Associate Planner 2.0 2.0 2.0 Assistant Planner 3.0 2.5 2.5 Planning Technician 1_0 1_0 1_0 Total FTEs 9.0 8.5 8.5 Budaet Detail Salaries, Wages, & Benefits $ 720,832 $ 796,685 $ 822,895 Supplies 6,764 10,588 10,250 Services &Charges 81,415 141,100 86,100 Intergovernmental Services 54,675 75,000 75,000 Total Planning Division $ 863,685 $ 1,023,373 $ 994,245 60 Fund: 001 General Fund Spokane Valley Dept: 055 Community Development-Dev. Engineering 2012 Budget Community 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 2011 • Completed Hydrology Study for the Forker Draw Floodplain Study • Completed the Sprague/Appleway Business Directional Sign Update • Updated Floodplain and Grading permitApplication Forms • Obtained National Floodplain Management Certification • Initiated and Completed the Hanson Industrial DevelopmentAgreement •Assisted with the Bike and Pedestrian Plan •Assisted with the ADA Inventory and Plan Goals for 2012 • Update Standard Plans of Street Standards • Continue work on permit process and customer service improvement plan including consolidation of Permit Center into City Hall. • Complete Mapping for the Forker Draw floodplain restudy. • Update Development Engineering's Webpage. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Personnel-FTE Equivalents Senior Engineer 1.0 1.0 1.0 Engineer 1.5 1.5 1.5 Assistant Engineer 1.0 0.0 0.0 Engineering Technician 2.5 1.5 1.5 Construction Inspector 1.0 1.0 1.0 Office Assistant I 1.0 1.0 1.0 Total FTEs 8.0 6.00 6.00 Budqet Detail Salaries, Wages, & Benefits $ 485,976 $ 544,990 $ 578,346 Supplies 8,095 8,304 7,800 Services&Charges 40,919 71,276 49,650 Intergovernmental Payments 66,479 45,000 45,000 Total Building Division $ 601,470 $ 669,570 $ 680,796 61 Fund:001 General Fund Spokane Valley Dept: 057 Community Development-Building Division 2012 Budget Community Development Buildinq Division The Building Division implements the Washington State Building Code. It is responsible for ensuring that buildings and structures comply with adopted building codes through technical plan review and inspection services. The Permit Center receives applications and coordinates the review and processing of permits. Code compliance staff enforce zoning and building regulations on a complaint-driven basis. ROW inspection program provides inspection services to assure the compliance with the RPCP and the durability and safety of work done in the public ROW. Accomplishments for 2011 • Evaluated Express permitting process resulting in a slightly expanded program and updated information forms. • Completed final legal steps on one abatement. Abatement action pending • Partnered with Spokane County on procurement process for new permit tracking/workflow system. System design and implementation anticipated to be complete by December 2011 • Partnered and coordinated with local builders, Spokane and Spokane County on the implementation of the 2009 Washington State Energy Code. • Completed, compiled and evaluated responses to ADA survey. Continuing work on report and transition plan. Expect to complete project by end of the year. • Participated in and completed initial work on City web-site update. Continuing work on fact checking Community Development website pages. • Finalized long-term interlocal agreement to provide building plan review service to Airway Heights. Goals for 2012 • Continue work on permit process and customer service improvement plan including consolidation of Permit Center into City Hall. • Complete code compliance procedure manual update with legal office. • Monitor and prepare updates for the ADA transition plan. • Maintain partnering efforts with Spokane and Spokane County. • Develop web-access for permit system with IT staff. 62 Fund:001 General Fund Spokane Valley Dept: 058 Community Development-Building Division 2012 Budget Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Personnel-FTE Equivalents Building Official 1.0 1.0 1.0 Building Inspector II 4.0 3.0 3.0 Code Enforcement Officer BP 2.0 2.0 2.0 Construction Inspector 1.0 0.0 0.0 Senior Permit Specialist 1.0 1.0 1.0 Permit Specialist 2.0 2.0 2.0 Senior Plans Examiner 1.0 1.0 1.0 Plans Examiner 0.75 0.75 0.75 MainUConst Inspector(ROW) 1.0 1.0 1.0 Office Assistant I 1.0 1.0 1.0 Total FTEs 14.75 12.75 12.75 Budqet Detail Salaries,Wages, &Benefits $ 968,755 $ 999,983 $ 1,066,404 Supplies 26,107 40,479 35,300 Services&Charges 76,417 101,441 85,350 Intergovernmental Payments 47,890 65,000 65,000 Division 140 Bike&Ped MP-EECBG 50,766 - - Interfund Charges - 8,400 8,400 Total Building Division $ 1,169,935 $ 1,215,303 $ 1,260,454 63 Fund: 0 General Fund Spokane Valley Dept: 07 Parks & Recreation 2012 Budget 076-Parks & Recreation The Parks and Recreation Department is composed of five divisions, the Administration and Park Maintenance Division, Recreation, Aquatics, Senior Center, and the CenterPlace Division. The overall goal of the department is to provide quality recreation programs and acquisition, renovation, development, operation, and maintenance of parks and recreation facilities. 000 -Parks Administration & Maintenance Division The Administration Division provides direction and leadership for the Parks and Recreation Department in implementing the goals and objectives of the City Council and facilitates the general upkeep of parks and public areas of the City. Accomplishments for 2011 . Completed construction of Greenacres Park. . Constructed new picnic shelter at Terrace View Park. . Renovated turf& irrigation at south end of Mirabeau Point Park campus. . Intend to finalize Centennial Trail maintenance agreement. . Continued discussions on development of dog park. Goals for 2012 . Replace play equipment at Terrace View Park. . Bring new Greenacres Park online. . Begin development of a dog park. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Personnel- FTE Equivalents Parks& Recreation Director 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 Total FTEs 2.0 2.0 2.0 Budqet Detail Salaries, Wages, & Benefits $ 192,316 $ 199,420 $ 202,978 Supplies 46,621 59,100 61,600 Services & Charges 647,942 677,250 781,050 Intergovernmental Services 10,379 10,000 11,000 Interfund Charges - 3,200 3,200 Total Parks Administration $ 897,258 $ 948,970 $ 1,059,828 64 Fund: 001 General Fund spokane valley Dept: 076 Parks & Recreation 2012 Budget 301 -Recreation Division The Recreation Division coordinates and facilitates the delivery of recreation programs and service throughout the City and The City's Park system. Accomplishments for 2011 . Continued to provide Recreation Programs for a variety of ages. . Offered an Outdoor Summer podge Ball League with Spokane County and the City of Spokane. . Hosted Environmental Special Event&Tree Planting Event"Discovery Spring" at Discovery Playground. . Continued to partner with the City of Liberty Lake to jointly offer and advertise Recreation Programs. . Started to offer very successful "Mommy and Me" music program for preschool aged children and their parents. . In partnership with the Valley YMCA, hosted a Zumbathon event bringing over 300 people into CenterPlace. Goals for 2012 . Continue to partner and jointly offer programs with Liberty Lake, Spokane County and the City of Spokane . Create wellness and health service provider partnerships within the Community. . Solicit sponsorships for the summer outdoor movies Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Personnel - FTE Equivalents Recreation Coordinator 1.0 1.0 1.0 Budqet Detail Salaries,Wages, & Benefits $ 130,323 $ 145,365 $ 149,911 Supplies 4,051 10,943 9,250 Services &Charges 47,595 82,720 64,650 Interfund Charges 6,654 7,600 6,000 Capital Outlay - - - Total Parks Administration $ 188,623 $ 246,628 $ 229,811 65 Fund: 001 General Fund Spokane Valley Dept: 076 Parks& Recreation 2012 Budget 302-Aquatics Division The City of Spokane Valley owns three pools: Park Road Pool, Terrace View Pool, and Valley Mission Pool. Services include open swim, swim lessons, swim team and facility rentals. In addition, the City leases a portion of Valley Mission Park to Splashdown Inc. for a water park. The City currently is contracting with the YMCA for all aquatic activities within the City. The YMCA provides the lifeguards and maintains the pools during the season. Accomplishments for 2011 . Worked with the "Make a Splash" campaign and Spokane Valley Partners to increase scholarship funding. . A rental package for swimming pools was developed. Goals for 2012 . Maintain full summer swimming program. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail Supplies $ 945 $ 3,000 $ 3,000 Services&Charges 419,789 426,250 439,250 Intergovernmental Services - - - $ 420,734 $ 429,250 $ 442,250 Total Aquatics Division 66 Fund:001 General Fund Spokane Valley Dept: 076 Parks&Recreation 2012 Budget 304-Senior Center Division The City of Spokane Valley Parks and Recreation Department assumed operational control of the Valley Senior Center in 2003. Accomplishments for 2011 . Researched and organized information to complete a notebook at the Reeception Desk for Volunteers with numerous agencies and contact information that seniors request. Along with the notebook,on hand is The Senior Directory Resource Guide to Spokane and the Inland Northwest. . Hosted 3rd Annual Resource Fair/Senior Empowerment Exposition. There were 39 vendors and approximately 250 attendees. . New for 2011: Hospice Bereavement Group, Chair Massage, Mandela Art, SHIBA with Aging and Long Term Care of Eastern Washington assisting people with the best Medicare choice for their individual needs. . Continued to work with the Board of Directors regarding their training and educational opportunities. . provided training for front desk volunteers. . Advertised and offered activities and trips through other senior centers. Goals for 2012 . Assist the Board of Directors to be in compliance with the Washington State Department of Revenue regarding their non-profit status. . Continue to utilize the Wellness Center and offer more services. . Continue to work with the Retirement Communities to involve their residents in activities. . Contfnue outreach and fnvolvement wfth the Washfngton 5tate Assocfatfon of 5enfor Centers. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Personnel-FTE Equivalents Senior Center Specialist 1_0 1_0 1_0 Total FTEs 1.0 1.0 1.0 Intern 1.0 1.0 1.0 Budqet Detail Salaries,Wages, &Benefits $ 69,848 $ 74,953 $ 77,320 Supplies 958 5,100 5,240 Services&Charges 2,737 8,900 10,400 CapitalOutlay - 700 - Total Senior Center Division $ 73,543 $ 89,653 $ 92,960 67 Fund:001 General Fund Spokane Valley Dept: 076 Parks&Recreation 2012 Budget 305-CenterPlace Division Construction of Mirabeau Point CenterPlace began in late 2003, and was completed mid-year 2005. The project represents the culmination of eight years of planning and fundraising by Mirabeau Point Inc. and the joint involvement of the City and Spokane County. The approximately 54,000 square foot facility houses the City of Spokane Valley Senior Center, a great room(banquet facility), numerous meeting rooms, multi-purpose rooms, and a high tech lecture hall. The facility combines with Mirabeau Meadows Parks and Mirabeau Springs to form a regional focal point for Northeast Washington and Northern Idaho. Accomplishments for 2011 . Developed a list of ineeting planners to promote CenterPlace through target marketing. . Utilized CenterPlace marketing materials to promote tourism to Spokane Valley. . Enclosed patio area with a fence to add value to the great room rental. Encouraged diversity in our facility rentals by evaluating our forms and brochures for . language barriers. Goal for 2012 . Create an updated marketing plan for the next five years. This marketing plan will help create name recognition for CenterPlace and develop more corporate reservations. . Implement changes to our forms and brochures that would decrease language barriers and encourage diversity. . Continue to work with other agencies to promote tourism to Spokane Valley. Budqet Summary 2012 2010 2011 Proposed Actual Budget Budget Personnel- FTE Equivalents Customer Relations/Facilities Coordinator 1.0 1.0 1.0 Administrative Assistant 2.0 1.0 1.0 Office Assistant I 0.0 1.0 1.0 Custodian 2.0 0.0 0.0 Maintenance Worker 2.0 2.0 2.0 Total FTEs 7.0 5.0 5.0 Budqet Detail Salaries, Wages, &Benefits $ 343,598 $ 370,955 $ 381,403 Supplies 70,411 70,952 78,876 Services&Charges 351,360 336,877 342,078 Interfund Charges 334,332 354,000 324,000 Total CenterPlace Division $ 1,099,701 $ 1,132,784 $ 1,126,357 68 Fund:001 General Fund Spokane Valley Dept: 090 General Government 2012 Budget 090-General Government The General Government Department comprises activities that encompass services to multiple departments. Included in this department are the costs of City Hall and related utilities, management information services, insurance costs, miscellaneous city intergovernmental costs and capital equipment costs that benefit more than one department, and outside agency funding. Outside agencies provide needed public services on behalf of the City. The outside agencies must provide an annual report of how the money was spent. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail General Citywide Costs Accounting&Audit Services $ 67,061 $ 95,000 $ 90,000 Advertising 212 - - Merchant Charges(Bankcard Fees) 18,273 25,000 25,000 Copier 18,502 20,000 20,000 Economic Development-Site Selector 9,973 15,000 15,000 Election Costs - 30,000 80,000 Employee Recognition Safety&Bicycle Safety 2,192 8,000 10,000 EECBG Utilities Partnering Program 1,542 - - Equipment Repair&Maintenance 33,241 30,000 35,000 Gas,Oil,&Tires 553 - - General Operating Leases:Computers 29,847 60,000 45,000 IT Support-Network 78,521 160,000 100,000 Miscellaneous 1,154 15,000 15,000 Non Capital Comp.sofUhardware 21,082 - 30,000 Office and Operating Supplies 13,827 20,000 20,000 Office Supplies 2,077 - - Other Governmental Services - 25,000 - Postage 2,611 20,000 5,000 Printing and Binding 2,142 5,000 5,000 Non Capital Office Furniture&Equip. 749 Registrations 1,784 2,000 2,000 Small Tools&Minor Equipment 1,224 - 1,500 Software Licenses and Maintenance 11,812 100,000 55,000 Telephone/DSL Charges 29,022 25,000 30,000 Vehicle Rental 6,613 12,000 7,000 Taxes&assessments 4,923 7,000 7,000 Web Site Services 3,000 - - Interfund If Risk Mng. Insurance premium 502 318,000 319,000 319,000 Interfund Loan to Street Fund(winter weather reserve) - - - Interfund Transfer to Capital Projects 100,000 - - Interfund Transfer to Street Capital 2011+ - 500,000 - Interfund Transfer to full paveback-Fund 303 929,048 1,500,000 89,500 Interfund Transfer to Parks Capital Fund - 100,000 100,000 Facilities Facility Repairs&Maintenance 1,375 5,000 30,000 Computer Software/Hardware 6,898 - - Computer Software/Hardware Replacement - - - Office Furniture&Equipment - 65,000 35,000 Energy Conservation Improvement - 50,000 - ADA Inventory - - - City Hall Leasing Costs: City Hall Rent 452,602 465,000 480,000 Leasehold Improvements - - - 69 Fund:001 General Fund Spokane Valley Dept: 090 General Government 2012 Budget 090-General Government Budqet Summarv-continued Outside Services Alcohol Treatment 23,176 23,000 25,000 City Economic Development - 3,000 75,000 Community Survey 92 - - Professional Services-Project Access 20,000 - - Memberships-SRTC 34,300 - - Records Management 27,474 100,000 70,000 Requests from Outside Agencies-Economic Development 60,000 114,000 105,000 Requests from Outside Agencies-Social Services 53,985 45,000 60,000 Spokane County Air Pollution Authority 115,084 117,000 117,000 Voter Registrations 57,736 62,000 62,000 Contingency&Reserves Contingency/Emergency(1%of recurring expenditures) - - 346,600 Broadcasting Council meetings - 46,000 - PERS/L&I Set Aside - 100,000 50,000 Contingency - 330,750 134,000 $ 2,561,707 $ 4,618,750 $ 2,695,600 'Estimated ending balance of$18,599,813 was removed from 2010 budget 70 Fund: 101 Street Fund Spokane Valley Dept: 042 2012 Budget 101 -Street Fund The Street Operating Program is established to provide efficient and safe movement of both motorized and non-motorized vehicles, as well as pedestrians within the limits of the City, and coordinate convenient interconnect to the regional transportation system. Maintenace work includes snow and ice control, street pavement repairs, traffic signals and signs, landscaping and vegetation control and many other street maintenance and repair activities. Accomplishments for 2011 . Updated the 2011 Street Master Plan. . Optimized traffic signals on selected corridors. . Applied for grants and work with various schools to install flashing beacons at crosswalks. . Renewed Contracts with private contractors for street maintenance services. . Purchased street maintenance shop and facility. . Completed LED traffic signal upgrades supported by funds from Federal Energy Efficiency and Conservation Block Grant Program. Goals for 2012 . Optimize traffic signals on selected corridors . . Apply for grants and work with various schools to install flashing beacons at crosswalks. . Renew Contracts with private contractors for street maintenance services. . Continue with the development and implementation of a winter operations program. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Personnel-FTE Equivalents Senior Engineer-Traffic 1.0 1.0 1.0 Public Works Superintendent 1.0 1.0 1.0 Maintenance/Construction Inspector 1.0 1.5 1.5 Assistant Engineer-Traffic/Planning 2.0 1.0 1.0 Senior Engineer(Planning/Grants) 0_0 0_0 0_0 Total FTEs 5.0 4.5 4.5 Interns 1.0 1.0 1.0 Budqet Detail Salaries, Wages, & Benefits $ 326,561 $ 433,931 $ 522,142 Supplies 65,712 72,200 72,200 Services&Charges 2,679,369 3,807,296 3,910,321 CapitalOutlay 35,092 45,000 40,000 Intergovernmental Payments 732,584 947,000 847,000 Interfund Charges and End Fund Bal 73,975 77,900 39,600 TotalStreetFund $ 3,913,293 $ 5,383,327 $ 5,431,263 71 Fund: 103 Trails & Paths Fund spokane valley Dept: 103 2012 Budget 103 -Trails & Paths Fund The Trails & Paths Fund accounts for the receipt and expenditure of the State-Levied Motor Vehicle Fuel Tax distributed to the City in accordance with State RCW 47.30.050. These revenues originate from .42%of Motor Vehicle Fuel Tax attributable to Street Maintenance. These funds are restricted for constructing new trails and paths throughout the City. $0 Fund: 105 Hotel/Motel Fund Spokane Valley Dept: 105 2012 Budget 105-Hotel/Motel Fund The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of two percent on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for the purpose of paying all or any part of the cost of tourist promotion, acquisition or operation of tourism-related facilities, and marketing of special events and festivals designed to attract tourists. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail Tourism Promotion $ 362,302 $ 500,000 $ 400,700 Interfund Transfers-#001 37,500 - 30,000 Total Hotel/Motel Fund $ 399,802 $ 500,000 $ 430,700 72 Fund: 120 CenterPlace Operating Reserve Fund Spokane Valley Dept: 120 2012 Budget 120 - CenterPlace Operatinq Reserve Fund The CenterPlace Operating Reserve Fund was established to provide an emergency revenue source for the recently completed facility. Budqet Summary 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail Reserve for CenterPlace Operations $ - $ - $ - Fund: 121 Service Level Stabilization Reserve Fund Spokane Valley Dept: 121 2012 Budget 121 - Service Level Stabilization Reserve Fund The Service Level Stabilization Reserve Fund was established to provide an emergency revenue source to maintain service levels in the event of a downturn in the local economy. Budpet Summary 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail Reserve For Service Level Stabilization $ - $ - $ - 73 Fund: 122 Winter Weather Reserve Fund Spokane Valley Dept: 122 2012 Budget 122 -Winter Weather Reserve Fund The Winter Weather Reserve Fund was established to provide emergency services during an unusually harsh winter. Budqet Summary 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail Reserve for Winter Weather $ - $ 505,000 $ - Fund: 123 Civic Facility Replacement Fund Spokane Valley Dept: 122 2012 Budget 123 - Civic Facility Replacement Fund This fund was created to set aside money for the eventual replacement of CenterPlace and the Police Precinct Building on East Sprague. Source of funds is an annual transfer from the General Fund. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail Reserve for Facility Replacement $ - $ - $ - 74 Fund:204 Limited Tax General Obligation -Debt Service Fund Spokane Valley Dept: 204 2012 Budget 204-Limited Tax General 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 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail Debt Service on Mirabeau Bonds $ 421,987 $ 460,000 $ 432,320 Debt Service on Street Bonds 183,586 225,000 185,303 Total Debt Service Fund $ 605,573 $ 685,000 $ 617,623 75 Fund: 301/302 Capital Projects 8� Special Capital Projects Funds Spokane Valley 2012 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 2012 2010 2011 Proposed Actual Budget Budget 301 - Capital Proiects Fund Intergovernmental Services $ 899,565 $ 901,098 $ 363,627 Interfund Transfer-out - #204 91,978 112,500 92,652 Interfund Transfer-out - #303 - - - Interfund Transfers - - - Total Capital Projects Fund $ 991,543 $ 1,013,598 $ 456,279 302 - Special Capital Proiects Fund Interfund Transfer-out - #204 $ - $ 112,500 $ 92,651 Interfund Transfer-out - #303 - 897,393 1,448,059 Interfund Transfer-out - #307 - 41,176 - Interfund Transfer-out - #308 - 150,000 - Interfund Transfers 594,536 - - Total Special Capital Projects Fund $ 594,536 $ 1,201,069 $ 1,540,710 76 Fund: 303 Street Capital Projects Fund Spokane Valley 2012 Budget 303-Street Capital 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 g ra nts. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail Road Design&Construction Projects 24th Ave-Sullivan to 22nd - - 278,520 Argonne Road-190 to Trent 22,587 581,886 802,792 Broadway @ Argonne&Mullan PCC, (PE, RW) - 271,000 138,150 BroadwayAvenue Safety Project Pines-Park 74,127 834,000 - Broadway Ave. Rehabilitation proj#2 949 - - Broadway/Sullivan PCC Intersection 723,739 - - Greenacres Trail-Design - - 60,000 In-House Design-Sidewalk Infill - - 398,250 Indiana/Sullivan Intersection PCC 54,061 1,171,200 - Indiana Avenue Extension-3600'e/o Sullivan 189,479 200,000 - Mansfield Ave. Connection - 488,000 738,000 Mission Ave-Flora to Barker(PE&RW) - - 300,000 Park Road-#2(PE Only)-Broadway to Indiana 87,146 35,000 - Pines(SR27)ITS Improvement SRTC 06-26 3,721 1,843,221 1,766,201 Pines/Mansfield 110,178 450,000 463,312 2009 ADA Improvements 96,449 - - Sprague Resurface-E'green to Sull.ADA 2,946 - 1,582,000 Sidewalk&Transit Stop Accessibility - - 182,290 Spokane Valley-Millwood Trail - - 447,000 Sullivan Euclid PCC PE, ROW - 163,000 26,289 Sullivan Rd W Bridge Replacement - - 600,000 STEP Projects 1,213,837 1,900,000 - Misc. Road Projects-Safety 72,849 - - Sullivan/Sprague PCC 957,843 - - University Rd/I-90 Overpass Study - - 284,000 WSDOT Urban Ramp Projects 45,000 - - Contingency - 500,000 1,500,000 Total Street Capital Projects Fund $ 3,654,911 $ 8,437,307 $ 9,566,804 77 Fund: 304 Mirabeau Point Capital Project Fund Spokane Valley Dept: 304 2012 Budget 304 -Mirabeau Point Capital 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 2012 2010 2011 Proposed Actual Budget Budget Budpet Detail Transfer to Civic Facility Replacement Fund $ - $ - $ - Reserve for Replacement - - - Construction in Progress - - - Total Mirabeau Point Project Fund $ - $ - $ - Fund: 306 CD Block Grant Fund Spokane Valley Dept: 306 2012 Budget 306 -CD Block Grant Fund Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Budpet Detail Transfer to Street Capital Projects (303) $ - $ - $ - Transfer to Capital Grant Fund - - - Total CD Block Grant Fund $ - $ - $ - �a Fund: 307 Capital Grants Fund spokane valley Dept: 307 2012 Budget 307 -Capital Grants Fund The Capital Grants Fund accounts for capital improvement projects funded partially by grant proceeds from other governmental agencies, such as Transportation Improvement Board, Spokane Transit Authority, Surface Transportation Program, and Community Development Block Grant. Revenues to this fund are from grant proceeds and transfers from other special revenue funds. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail 44th Ave Pathway: Woodruff Rd. to Sands Rd. $ 360,234 $ 5,000 $ - Broadway Ave. Rehab- Bates to Slvn 4,986 - - Appleway/Sprague/Dishman ITS 190-Dishman-066 2,880 50,000 - Argonne Road Overlay- Indiana to Montgomery 2,931 - - Broadway Ave- Moore to Flora 1,626,735 150,000 - Miscellaneous - 129 - Total Capital Grants Fund $ 1,997,766 $ 205,129 $ - Fund: 308 Barker Bridge -Federal Grant Fund spokane valley Dept: 308 2012 Budget 308 -Barker 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 was funded by BRAC grant proceeds and City match cost approximately $11,600,000 over the course of the several years. Budqet Summary 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail Barker Road Bridge Reconstruction $ 1,248,352 $ 150,000 $ - 79 Fund: 309 Parks Capital Projects Fund Spokane Valley Dept: 309 2012 Budget 309-Parks Capital Proiects Fund The Parks Capital Projects Fund is specifically designated for Parks and Recreation Capital improvements. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail Contingency $ 55,106 $ 100,000 $ 50,000 Greenacres Park - 1,559,036 - Terrace View Park Shelter - $ 80,000 $ - Terrace View Park Play Equipment 23,489 - 120,000 Valley Mission Park - - - Discovery(Universal) Park 39,133 - - 191,305 - - Total Parks Capital Project Fund 309,032 1,739,036 170,000 Fund: 310 Civic Facilities Capital Projects Fund Spokane Valley Dept: 310 2012 Budget 310-Civic Facilities Capital Proiects Fund The Civic Buildings Capital Projects Fund is an allocated reserve of monies specifically designated for future construction of Civic Facilities. The 2011 costs are for full width paveback above newly installed county sewer lines and street capital projects. Budqet Summary 2012 2010 2011 Proposed Actual Budget Budget Transfer to General Fund 946,914 2,000,000 - Total Civic Buildings Capital Fund $ 946,914 $ 2,000,000 $ - 80 Fund: 311 Street Capital Improvement 2011+ Spokane Valley Dept: 311 2012 Budget 311 -Street Capital Improvement 2011+ This fund was created during the 2011 Budget development process for the purpose of setting money aside for yet to be determined street capital improvement projects. In the 2011 Budget the City Council made the decision to make an initial transfer of$500,000 from the General Fund to this Fund#311. In addition, the Council made the decision to transfer from the General Fund an additional amount equal to 40%of the General Fund's audited fund balance at December 31, 2010. The 2010 ending fund balance was $27,461,703 which resulted in an additional 2011 transfer of$584,681 (computed as ($27,461,703-$26,000,000)x 40%). In the 2012 Budget the City is appropriating all money estimated to be available for street related capital improvement projects. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail Street Capital Improvement 2011+ $ - $ - $ 1,086,881 Total Street Capital Improvement Fund - - 1,086,881 81 Fund:402 Stormwater Management Fund Spokane Valley Dept: 402 2012 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 stormwater funds are used for stormwater management, maintenance and construction of the City's stormwater system. Accomplishments for 2011 • Designed/Constructed stormwater improvements at over 20 locations throughout the City •Completed/implemented major tasks associated with the State mandated Phase II Stormwater Permit. •Completed initial assessment work on State mandated Underground Injection Control Program (due 2013). •Aquired maintenance property for future decant facility. •Completed stormwater assessment rolls, updated the commercial impervious surfaces map. • Bid contracts for Landscaping,and Structure Cleaning Services. •Secured grant dollars to support sweeping and structure cleaning operations. Goals for 2012 • Further refine structure inspection program and cleaning(vactoring)intervals •Complete Underground Injection Control(UIC)Assessment/Testing(due early 2013) • Begin designing projects and/or securing property for Stormwater Capital Improvements •Continue work on receiving permits for,and design,a vactor liquid decant facility. • Begin work to eliminate stormwater discharges to surface waters of the state from city streets. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Personnel-FTE Equivalents Engineer 1.0 1.0 1.0 Engineering Technician II 1.0 1.0 1.0 Assistant Engineer 1.0 1.0 1.0 Maintenance/Construction Inspector 1_0 1_5 1_5 Total FTEs 4.0 4.5 4.5 Interns 2.0 2.0 1.0 Budqet Detail Salaries,Wages, &Benefits $ 344,654 $ 418,000 $ 438,614 Supplies 26,358 43,100 32,540 Services&Charges 885,284 1,341,905 1,242,720 Intergovernmental Services 50,289 146,640 23,000 CapitalOutlays 275,120 300,000 400,000 Interfund Transfers/Unassigned Ending FB 62,016 - 16,567 Total Stormwater Fund $ 1,643,721 $ 2,249,645 $ 2,153,441 82 Fund:403 Aquifer Protection Area Spokane Valley Dept: 403 2012 Budget 403-Aquifer Protection Area The Aquifer Protection Area Fund was created in 2011 to account for aquifer protection area fees collected by Spokane County and remitted to the City. Historically, Spokane County has collected the fee from local residents and expended the proceeds on projects in Spokane Valley. By mutual agreement, beginning in 2011 all monies collected by the County are now remitted to the City for use in City directed projects that will protect the aquifer. We estimate the fees will generate annual revenue of approximately$500,000. Neither the 2011 or 2012 City Budgets have appropriated any of the annual revenues or fund balance for projects. When appropriate projects are identified in 2012,the budget will be amended to accommodate the expected expenditures. Budqet Summary 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail Facilities $ - $ - $ - Total Aquifer Protection Area $ - $ - $ - 83 Fund: 501 Equipment Rental & Replacement Fund Spokane Valley 2012 Budget 501 -Equipment Rental & Replacement Fund The Equipment Rental & Replacement Fund (ER&R) accounts for the cost of maintaining and replacing City vehicles and equipment for all City departments. The ER&R fund is an Internal Service fund. The fund accumulates the resources for vehicle and equipment replacements in the fund. The funds or departments using the vehicle or equipment pay the scheduled replacement fee. Replacement funds are being collected on the telephone system, computer network system, desktop computers, and vehicles. Maintenance and service charges for copiers, telephones, and the internet are also charged to funds through this department. The fund also finances and administers a fleet of pool cars for use by City departments. Goals for 2011 • Combine this fund in the General Fund with funding intact. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Budqet Detail Computer replacement lease $ - $ - $ - Software/Hardware replacement - - - Vehicle Replacement - - - All other - 209,000 - Total ER&R Fund $ - $ 209,000 $ - 84 Fund: 502 Risk Management Fund Spokane Valley Dept: 502 2012 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. Budqet Summarv 2012 2010 2011 Proposed Actual Budget Budget Budpet Detail Interfund Transfer-#001 $ 309,724 $ 319,000 $ 319,000 Total Risk Management Fund $ 309,724 $ 319,000 $ 319,000 85 City of Spokane Valley Capital Expenditures for 2012 FTA through 301 302 Surtace Congestion Spokane Various 2012 Real Estate Real Estate Transportation Management Transit WA Dept.of Grant De artment Ca ital Outla Descri tion Propsed Budget Excise Tax 1 Excise Tax 2 Program Air Quality Authority TIB:SP BR Ecology EECBG Sources Ci Funds Grants 303 Street Capital Fund CIP# Road Desian&Construction Proiects o�as 24th Ave Sidewalk Adams to Sullivan $ 278,520 144,600 133,920 ooso Argonne Road-190 to Trent 802,792 46,540 756,252 o�a2 Broadway @ Argonne&Mullan PCC int,(PE/RW) 138,150 18,650 119,500 o�as Greenacres Trail-Design 60,000 60,000 0149 In-House Design-Sidewalk Infill 398,250 79,050 3�s,2oo 3,000 - Mansfield Ave.Connection 738,000 100,000 s3&,000 0�23 Mission Ave-Flora to Barker(PE&RW) 300,000 39,090 260,910 oos� Pines(SR27)ITS Improvements 1,766,201 238,437 1,527,764 0005 Pines Mansfield 463,312 463,312 o�5a Sidewalk&Transit Stop Accessibility 182,290 36,458 145,832 o�a5 Spokane Valley-Millwood Trail 447,000 447,000 0115 Sprague Ave.Resurfacing-Evergreen to Sullivan 1,582,000 188,000 1,394,000 0�55 Sullivan Rd W Bridge Replacement 600,000 120,000 480,000 0141 Sullivan Rd/Euclid PCC(PE/RW) 26,289 3,549 22,740 University Rd/I-90 Overpass Study 284,000 34,000 250,000 Contingency' 1,500,000 60,000 240,000 1,200,000 303 Street Capital Fund Subtotal $ 9,566,804 363,627 1,448,059 2,244,150 3,488,216 145,832 133,920 480,000 - 63,000 1,200,000 309 Parks Capital Projects 2 Terrace View Park Play Equipment $ 120,000 Co nti ngency' 50,000 309 Parks Capital Projects $ 170,000 - - - - - - - - - - 402 Stormwater Fund Z 0150 Sullivan Rd.Bridge Drain Retrofit $ 204,889 204,889 402 Stormwater Fund $ 204,889 - - - - - - - 204,889 - - Total Capital Expenditures $ 9,941,693 $ 363,627 $ 1,448,059 $ 2,244,150 $ 3,488,216 $ 145,832 $ 133,920 $ 480,000 $ 204,889 $ 63,000 $ 1,200,000 1 Contingency amount is to cover unforseen overruns,costs related to projects that were expected to complete in 2011 and the costs of projects that have not yet had funding sources identified. 2 Amounts not assigned to a city fund or a grant source will be paid by fund project is listed under. 86 City of Spokane Valley FTE Count by Year 2012 Budget 2010 2011 Budget 2011 Budget 2012 Authorized Changes to Authorized Interns Proposed Interns Department FTEs FTEs FTEs for 2011 FTEs for 2012 Executive & Legislative Support City Manager 5.0 - 5.0 (1.0) 5.0 - Legal 3.0 - 3.0 2.0 3.0 3.0 Operations &Administrative Services: Deputy City Manager 8.0 (2.0) 6.0 1.0 7.0 1.0 Finance 12.0 (1.0) 11.0 1.0 11.0 - Human Resources 2.0 - 2.0 - 2.0 - Public Works 11.0 - 11.0 - 11.0 - Planning &Community Development: Admin 3 - 3.00 - 3.00 - Engineering 8 (2.0) 6.00 - 6.00 - Planning 9 (0.5) 8.50 - 8.50 - Building 14.75 (2.0) 12.75 - 12.75 - Parks & Recreation: Parks Admin 2.0 - 2.0 - 2.0 - Recreation 1.0 - 1.0 - 1.0 - Senior Center 1.0 - 1.0 1.0 1.0 1.0 CenterPlace 7.0 (2.0) 5.0 - 5.0 - Street Fund 5.0 (0.5) 4.5 1.0 4.5 1.0 Stormwater Fund 4.0 0.5 4.5 2.0 4.5 1.0 TOTAL 95.75 (9.50) 86.25 7.00 87.25* 7.00 ** * No change in staffing level from 2011. Actual Authorized position count in 2011 was 87.25 **The intern count is not reported as a full-time equivalent employee (2,080 hours) but instead simply represents the number of individuals working in a given deaprtment. a� 2011 Work Force Comparison: The 29 Washin ton Communities with a Po ulation of 100,000 or Less CITY POPULATION FULL-TIME PART-TIME Bellin ham 81,070 748 30 Yakima 91,630 690 18 Renton 92,590 647 19 Redmond 55,150 594 25 OI m ia * 46,780 No Res onse No Res onse Richland 49,090 466 30 Kirkland 49,020 436 28 Auburn 70,705 408 4 Bremerton 38,790 332 21 L nnwood 35,860 329 13 Kennewick 74,665 327 7 Federal Wa 89,370 289 17 Lon view 36,730 286 9 Bothell 33,720 281 14 Pasco 61,000 277 8 Pu allu 37,240 275 20 Lace 42,830 247 3 Walla Walla 31,670 241 15 Ma sville 60,660 238 10 Lakewood 58,190 235 9 Issa uah 30,690 228 24 Edmonds 39,800 207 6 Mount Vernon 31,940 184 22 Wenatchee 32,090 177 5 Shoreline 53,200 127 15 S okane Valle * 90,110 87 5 Sammamish 46,940 66 4 Burien 47,660 64 12 Universit Place 31,170 45 7 AV E RAG E 305 16 Source: Association of Washington Cities Survey: 2011 Full Time 8/31/2011 * Not Calculated in Average 88 Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE 2012 Salary Schedule Effective 1/1/2012 Position Title Grade 2012 Range Cit Mana er Unclassified De u Ci Mana er 21-22 8,888.29 - 12,661.08 Cit Attorne 21 8,888.39 - 11,395.08 Communit Develo ment Director 21 8,888.39 - 11,395.08 Finance Director 21 8,888.39 - 11,395.08 Public Works Director 21 8,888.39 - 11,395.08 Parks and Recreation Director 19 7,199.37 - 9,230.79 Human Resources Mana er 18 6,480.26 - 8,307.29 Plannin Mana er 18 6,480.26 - 8,307.29 Buildin Official 18 6,480.26 - 8,307.29 Senior En ineer-Ca ital Pro�ects, Develo ment 18 6,480.26 - 8,307.29 De ut Cit Attorne 18 6,480.26 - 8,307.29 Senior En ineer-Traffic,CIP Plannin /Grants 17 5,831.91 - 7,476.25 Accountin Mana er 17 5,831.91 - 7,476.25 Cit Clerk 16 5,248.20 - 6,728.20 En ineer 16 5,248.20 - 6,728.20 Senior Plans Examiner 16 5,248.20 - 6,728.20 Public Works Su erintendent 16 5,248.20 - 6,728.20 SeniorAdministrativeAnal st 16 5,248.20 - 6,728.20 Senior Planner 16 5,248.20 - 6,728.20 Associate Planner 15 4,724.02 - 6,055.80 CenterPlace Coordinator 15 4,724.02 - 6,055.80 Assistant En ineer 15 4,724.02 - 6,055.80 IT S ecialist 15 4,724.02 - 6,055.80 En ineerin Technician II 15 4,724.02 - 6,055.80 GIS/Database Administrator 15 4,724.02 - 6,055.80 Human Resource Anal st 14 4,251.88 - 5,450.64 AccountanUBud et Anal st 14 4,251.88 - 5,450.64 Administrative Anal st 14 4,251.88 - 5,450.64 Assistant Planner 14 4,251.88 - 5,450.64 Buildin Ins ector II 14 4,251.88 - 5,450.64 Plans Examiner 14 4,251.88 - 5,450.64 Public Information Officer 14 4,251.88 - 5,450.64 En ineerin Technician I 14 4,251.88 - 5,450.64 Senior Permit S ecialist 14 4,251.88 - 5,450.64 Maintenance/Construction Ins ector 13-14 3,826.38 - 5,450.64 Recreation Coordinator 13-14 3,826.38 - 5,450.64 Customer Relations/Facilities Coordinator 13 3,826.38 - 4,905.37 Code Enforcement Officer 13 3,826.38 - 4,905.37 Buildin Ins ector I 13 3,826.38 - 4,905.37 Plannin Technician 13 3,826.38 - 4,905.37 De ut Ci Clerk 12-13 3,445.00 - 4,905.37 Senior Center S ecialist 12-13 3,445.00 - 4,905.37 Human Resources Technician 12-13 3,445.00 - 4,905.37 Administrative Assistant 11-12 3,099.55 - 4,414.73 Permit S ecialist 11-12 3,099.55 - 4,414.73 Accountin Technician 11-12 3,099.55 - 4,414.73 Maintenance Worker 11-12 3,099.55 - 4,414.73 Office Assistant II 10-11 2,789.41 - 3,973.46 Custodian 10 2,789.41 - 3,973.46 Office Assistant I 9-10 2,510.78 - 3,575.28 'The pay grades for positions not represented by the Union are 2.5%lower than reflected above as they were not increased by the 2.5%COLA on January 1,2011 89 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 maturity 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 activity for rendered to a government by private a specified period of time (fiscal year or firms, individuals, or other governmental biennium) indicating all planned agencies. revenues and expenses for the budget period. Debt Service — Payment of interest and principal on borrowed money according Budget Message — The opening section to a predetermined payment schedule. of the budget that provides the Ciry Council and the public with a general Department — The basic unit of service summary of the most important aspects responsibility, encompassing a broad of the budget, changes from the current mandate of related service and previous years, and the views and responsibilities. recommendations of the Mayor. 90 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 rype of bond is backed by the full other charges. faith, credit and taxing power of the government issuing it. Face Value — The amount of principal that must be paid at maturity for a bond Indirect Cost—A cost necessary for the issue. functioning of the organization as a whole, but which cannot be identified Fiscal Year — A twelve-month period with a specific product, function or designated as the operating year for 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 activiry. 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 91 expenditures are accrued but revenues Revenue — Sources of income financing are accounted for when they become the operations of government. measurable and available. Since this type of accounting basis is a Taxes —Compulsory charges levied by a conservative financial approach, it is government for the purpose of financing recommended as the standard for most services performed for the common governmental funds. benefit. This term does not include specific charges made against particular Operating Budget — The portion of the persons or property for current or budget that pertains to daily operations permanent benefits such as special that provide basic governmental assessments. Neither does the term services. include charges for services rendered only to those who pay, for example, Ordinance — A formal legislative sewer service charges. enactment by the City CounciL If it is not in conflict with any higher form of Unreserved Fund Balance — The law, such as a statute or constitutional portion of a fund's balance that is not provision, it has the full force and effect restricted for a specific purpose and is of law within the boundaries of the available for general appropriation. municipality to which it applies. User Charges — The payment of a fee Program — The smallest organization for direct receipt of a public service by that delivers a specific set of services. A the party who benefits from the service. program may be an entire department; or if a department encompasses Vision Statement — A short statement significantly diverse responsibilities or that conveys the big picture of the large work forces, a single department organization. It is general in scope, not may be divided into two or more restricting. It answers the question programs. "Why?" Reserve — An account used to either set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific future purpose. Resolution — A special or temporary order of a legislative body—an order of a legislative body requiring less legal formaliry than an ordinance or statute. Resources — Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances. 92 CITY OF SPOKANE VALLEY SPOKANE COi]NTY,WASHINGTON ORDINANC�NO. I1-fl17 AN ORDINANCE OF THE CITY OF S�OKAN� VALLEY, SP�KANE COUNTY, WASHINGTON, ADOPTING A Bi)DGET FOR THE PERTOD JANUARY 1, 2412 THRQUGH DECEMB�R 31, 2012; APPROPRIATING FUNDS, CREATING A NEW FUND {403): AQUIF�R PROTECTION AItCA; ESTABLYSHING SALARY SCHEDULES FOR ESTASLISH�D POSITIONS; AND OTHER MATT�RS R�LATING TH�RETO. WHEREAS, State 1a�v requires tlie City Manager to prepare a p�•elirninary b�idget for tlie City of Spokane Valley at Ieast sixty(60) days before the begi��j�ing of the City fiscal yea�•beginning Jantitaiy 1, 2012 aud ending December 31;2012; anci WHEREAS,the City Manager i�i consultatio�i zvitli tlie Finance Director and Department Heads has p�•epared anc� placed on file �vitt� the Cify Clerk a pxelimi��a�y budget, together �vith an estimate of tl�e a�nount of money necessaty to meet the axpenses af the City incIuding payment of o��tstanding oUligatioxis; and W�IEREAS, notiee�vas posteci a��c� publislied foi•public liearings helct oji August 23, Sep�ember 27 aud Octobe�• 11,2Q 1 I. Tlie City Couucil inet and received pu�Iic comment in the City Caur�cil Chambei•s dE�ring each pi�blic hea�•i��g; and WI�REAS, follo�ving the fiIing of the preliminaiy b��dget �vith the City Clerk, no#ice of the same � and th�•es hearings o�t the budget, the City Cot�neil clesi��es to adopt the 2012 buciget, including alI allowances and an approp��iation foc eacl�fi�nd is adopted for the City, and WI�EREAS, the City of Spokane Valley property tax levy £o�• 2�11 �ox• coltection in 2012, �v�ti Ue $10,732,863, rvhich rep�•esents a 0% increase ii� ti�e 2012 Ievy. This levy is excl��sive of additional revenue resulting fi•om new canst�`uction, improvements to pz'operfy, any incz'ease in tlte value of State assessed pt�operty,any annexatio�is that have occui��ed,and refunds made. NOW,THEREFORE, the City Couucil of the City of Spokane Valley do ordain as follo«s: Section 1. Adoptio�i of 2012 Budget. Tlie bi�dget for the City of Spokane ValIey for the yeai•2012 is adopted �t #l�e fund le�el. The final b��dget for 2012 is attaclied hereto and by this �•eference is incotporated ��erein pursuant to RCW 35A,33.075, For s�i�n�naty pu�•poses, tl�e total estimated appropriatians for eac�i separate fiind�lus the aggregate total for all such funds is set forth as follo�vs: ordi�»nce 11-017 adopt 2012 budget Page 1 af2 ' ' �selm�ted ; . �.�st�m�tecl ,'. ° ;�ieg�niung ;��nding , - , _ ; � ; �md ��I+`��n�l � �� Fund �silmnted `i Total' ��na �` ;: - , , ° ; : ; : � Na� _. T�tZe . ,. . ..: Bala�;�e ,Revenucs Souhces, A : ►�o r�at�ons Balan�e: ..` 001 :Genera[ � 26,b33,05I ; 34,908,804 ; b1,541,861 ; 35,196,540 � 26,345,361 101 I`Street O&M j 1,834,574 � 4,902,800 i 6,737,374 ; 5,431,263 � 1,306,111 103 ;'Paths&Trails � 36,186 ', 8,OD6 ; 44,186 � 0 � 44,1&5 105 ;Hotel/MotelTax ; 253,356 '� �30,7(l0 ':• 684,U56 j 434,7Q0 ; 253,3Sb 120 ;CenterP�ace�perating Reserve j 353,231 ; 7t]0 ; 353,931 i 0 I 353,931 121 :Service I,e�ei Stabil'vafion � 5,477,795 � 10,000 ',' S,4&7,795 � 0 � 5,487,795 122 '`Vinter tiVeather Reserve � 54&,Ib8 ; 700 �!, 506,868 j 0 � 5(}6,$68 I23 ;City FacUities Repair&Rep�cet��ent ,E 2,027,259 ; 399,a{}0 ;' 2,426,259 E 4 � 2,426,259 204 ;Debt Servica LTGO 03 '• Q ; 6I7,623 : 617,623 i 617,623 E p 301 ICagitalProjeots � 194,277 ; 475,40{f ; 669,677 ; �456,279 ; 2I3,398 302 ;Special Capital Pro,jecFs � 1,547,015 € 477,000 ; 2,024,015 � 1,540,710 [ 483,305 303 ;Street Capital Projects � 73,45G j 9,655,804 ; 9,729,260 ; 9,566,8(14 � I62,456 3(14 3Mirabea�Projects ( 44,30Z ! 0� 44,30Z � 0 � 94,302 309 ;Par�CS CapitalProjects I t23,329 ': I00,000 ; 223,329 j 170,400 ; 53,329 310 !Civic�'acitities CapitalProjects � 2,939,745 ; 6,4f}Q ; 2,945,7�5 i 0 � 2,945,745 311 ;Street Capifial Iinprovemenf 2011+ j 1,084,681 ; 2,2Dt1 !� 1,086,88I ! 1,086,881 � 0 4D2 ;S#ornnvaterManagen�ant � 1,236,4Q0 � 1,�08,667 ', 3,145,Ob7 ( 2,I53,44i � 99I,626 403 �'Aquifer Protect�n Area j 500,OOQ � 502,500 ; 1,002,500 ! Q j 1,002,SOD 501 {'Equiprae�t Renfftl&Replace�nent � 706,379 : 100,000 : 806,379 � 0 ; 806,379 502 ;Risk Management � 20,420 � 319,000 ; 339,420 ' 319,00(} j 20,420 :TataloPalEFunds � 45,591,b34 i 54,824,894 ; 100,41b,52& ; 5G,969,20� [ 43,447,327 . �� , � The total 6aIauce of all#'i�nds app�•opriated foj�2012 is$56,9b9,201. ; i Section 2. Creatin Fi�nd 403. There is liereby c�•eated Fund 443 Aquifer Protection Area Fund I whicli�vill be used soleiy far p��ojecfs or othe�•acti�ities that specifically pt�ofect the aquife�'as defiued in RCW 36.36.0��. Secfio��3. Transmittal of Bud� A complete copy of the budget as adoptec3, together tivith a copy of this Oi•dinance shall be tt•ansmitted by the City Cle��k to the Di�isio�i of Muniaipal Corporations in the Office of the State Auditor and tha Association of Was�ingfan Cities. �ection 4. Severabilitv. If any section, sentence, clause or plu�ase of tlus az•dinance shall be held to be invalid or irnconstiti�tional by a couz•t of competent jut�isdiction, such in�alidity oc unconstitutionality shall��ot affeot tlie�vaiidity or co�istitutionaIity af any other sectfon, sentence, clause or ph��ase of this ordinance. Section 5, Effective Date. Tliis O�•dina�ice shall be in fi�ll farce and effect�ve(5)days after#he date of publication of this Orc�inance or a suinmaty t1fa�•eof in the official ne�vspaper of the City. PASSED by the City Council#��s 15'h day of Novemb �11. � {' ; - � �- , E�I': h mas E.`To�vey,Mayor °� ,�L._�/�--.- ;� . ( /'i1.c„-, �� e`�.��'��,�f `--""Christijfa Bainbridge,City Cle��k r '-�---- - Date of Publicatian:No�embei• 1 S,2011 A��x•ovec� As T Fo��m: Effective Date; Novetnber 23,201 I � e of the tty Attorney ordinance 11-0�7 adopt 2012 budget Page 2 of 2