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2013 Approved Budget City of Spokane Valley �� - . _ ,� �; , � _ � j, �� tt �, - � c .c �` , ,! ''� X ,� ..w . r � � � � '� ` , `' , '� - = �� , . . � -� � . ,, � � ��, . � + '� � . . r - ` � ' � _� ��; ; `�i<�,. ,�r ��..'� ``\� F. t..� o. 1�` `'� � 4, _ `�� v`r ;I � .., � L .,� i - � � _ � .,. s� _ �� j1j� _ : �_ � �� ; _ - � � _ �� . _ _ ,� � _ _ __ _ __ �.Y _.. � , _ _ - :. = _ _- _:- _ �s_� �. � �:_ _ . - :�- �� S"p"okan��' - -, = �Ualley. - _ — — - _ _.. __.._ -- � �r � � �,-. $ _ 3�`�:..; . � ;> ��; I�l/ � � � � �, \.� �; '�� City of VALLEY° � : ' ' 2003-2013 � � � � � � � � � � � � � � � � � � � � � � � � � � � / / / / / / � City of Spokane Valley, Washington � � � � Annual Budget � � � � Fo� the Fiscal Yea� � � 1 � Janua�y 1, 2013 through Decembe� 31, 2013 � ��1� '�� City Hall ��, � 11707 E. Sprague Avenue �' ,� Spokane T�alley, WA 99206 f� i �� Website: www.spokanevalley.org :�� Phone: (509)921-1000 �� ''� "A community of opportunity where individuals and families can grow and play, and businesses will �� flourish and prospen" �'� / / / / � Table of Contents City of Spokane Valley, WA Spokane County January 1, 2013 through December 31, 2013 Council members CityManager's Budget Message.................................................................................................................. 1 Finance Director's Message -About the 2013 Budget and Budget Development Process..........................7 BudgetSummary ...................................................................................................................................19-31 Revenuesby Type..................................................................................................................................32-37 ExpenditureSummary ...........................................................................................................................38-40 #001- General Fund-Expenditures by Department by Type......................................................................41 CityCouncil .........................................................................................................................................42 CityManager........................................................................................................................................44 PublicSafety.........................................................................................................................................46 DeputyCity Manager...........................................................................................................................49 Finance .................................................................................................................................................50 HumanResources.................................................................................................................................51 PublicWorks........................................................................................................................................52 CommunityDevelopment....................................................................................................................53 Parks &Recreation...............................................................................................................................57 GeneralGovernment............................................................................................................................62 Special Revenue Funds #101 - Street Fund................................................................................................................................64 #103 - Trails &Paths Fund..................................................................................................................65 #105 -Hotel/Motel Tax Fund.............................................................................................................65 #120 - Center Place Operating Reserve Fund ......................................................................................66 #121 - Service Level Stabilization Reserve Fund ................................................................................66 #122 -Winter Weather Reserve Fund..................................................................................................67 #123 - Civic Facility Replacement Fund..............................................................................................67 Debt Service Funds #204 -Limited Tax General Obligation(LTGO) Fund........................................................................68 Ci .t�pokane Valley 2013 Bud�et Capital Projects Funds #301 - Capital Projects Fund................................................................................................................69 #302 - Special Capital Projects Fund...................................................................................................70 #303 - Street Capital Projects Fund......................................................................................................71 #304 -Mirabeau Point Capital Projects Fund......................................................................................72 #307 - Capital Grants Fund..................................................................................................................73 #308 -Barker Bridge Fund...................................................................................................................73 #309 -Parks Capital Grants Fund ........................................................................................................74 #310 - Civic Facilities Capital Projects Fund.......................................................................................75 #3ll -Pavement Preservation Fund.....................................................................................................76 #312—Capital Reserve Fund ...............................................................................................................78 Enterprise Funds #402 - Stormwater Management Fund.................................................................................................79 #403 -Aquifer Protection Area Fund...................................................................................................80 Internal Service Funds #501 -Equipment Rental &Replacement Fund...................................................................................81 #502 -Risk Management Fund............................................................................................................82 Total of Capital Expenditures for 2013.......................................................................................................83 FTE Count by Year—2009 through 2013...................................................................................................84 WorkForce Comparison.............................................................................................................................85 Appendix A, Employee Position Classification and Salary Schedule........................................................86 Glossaryof Budget Terms.......................................................................................................................... 87 ♦♦��e��♦��e��♦��e��♦��s♦♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ i � 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 Chuck Hafner � ♦ Position #3 Position #5 ♦ ♦ ♦ e s � Ben Wick ♦ j Position #6 � � Staff � ♦ ♦ � Mike Jackson, City Manager � ♦ ♦ ♦ ♦ : Vacant, Deputy City Manager : ♦ ♦ i Mark Calhoun, Finance Director � ♦ ♦ ♦ s � John Hohman, Community Development Director � ♦ ♦ � Mike Stone, Parks & Recreation Director : ♦ ♦ ♦ ♦ � Eric Guth, Public Works Director � ♦ ♦ � Cary Driskell, City Attorney � ♦ ♦ ♦ ♦ � Christine Bainbridge, City Clerk � ♦ ♦ ♦ ♦ ♦ ♦ ♦��♦ �,�Yoka�� p all�', ° � City Manager's Budget Message 2013 Annual Budget Dear Citizens, Mayor and City Council of Spokane Valley: I am pleased to present the attached 2013 proposed budget for the City of Spokane Valley. In a continuing trend of local and national economic challenge, the Ciry of Spokane Valley remains strong and continues to benefit from a history of prudent financial decisions since our 2003 incorporation. Careful budgeting and restrained spending leaves us almost unique among cities in providing a balanced budget and a substantial ending fund balance. During this past year we have heard and read stories of Cities such as Stockton and San Bernardino, California going bankrupt. Dozens if not hundreds of Cities face drastic budget reductions and uncertain futures. The Ciry of Spokane Valley is in sound financial condition. In fact, Spokane Valley is a stellar example of how a Ciry can function efficiently and economically while providing key services to the community. Our employee count and personnel expenses are among the lowest(if not the lowest)in the nation. To ensure continued financial stabiliry it is imperative that the Ciry keep its recurring expenses in check To do this, we must continue to limit our spending to match our annual revenues. To meet this objective, the City has incrementally reduced recurring expenses over the past three years and kept our Ending Fund Balance intact. There is an important exception to the spending limitations. In 2012, the City initiated spending of general fund, special fund and capital project fund revenues and reserves for the sole purpose of aiding street preservation. In 2012 and again in 2013 our citizens will see an aggressive program of repaving our roadways. Some may question paving roads that"don't look so bad." The truth is the best time to repave is before a road deteriorates to the point that full reconstruction is necessary. Full reconstruction can cost substantially more than pavement preservation such as crack sealing or grinding and repaving. That is why the City of Spokane Valley has committed critical financial resources to preservation of our transportation infrastructure. 1 Fiscal Policies The Fiscal Policies adopted by the City Council are an important element in the long range budget view. These policies, comprised of Financial Management, Financial Objectives and Commitment, appropriately dictate that if the economic conditions deteriorate more than anticipated, future budget reductions may be triggered. The current budget forecast gives us hope these future reductions or service cuts will not be necessary and elected officials and staff remain committed to ensuring that service levels are commensurate with the revenue sources currently in place. As noted with few exceptions for non-recurring expenses, we have not tapped into reserves to balance our general fund. During each budget cycle, the City will review the reserve balance and determine if additional budget cuts are needed. Financial Management—The Ciry 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 1.49% of its total allowable debt capacity, and more importantly, only 7.46% of non-voted bond capacity. This is extremely low debt. Financial Objectives - The City's financial objectives are: 1. Maintain a minimum General Fund Ending Balance of 50% of revenues. • The City can meet this objective and transfer funds to Capital Reserves as follows: $7,826,207 to Fund#312 Capital Reserve Fund 2. If necessary, utilize the Service Level Stabilization Reserve Fund ($5.4 million) to maintain ending fund balance minimum. 3. Service Level Stabilization Reserve Fund will not reduce below $3.24 million (60% of$5.4 million). 4. Property tax assessment will remain the same as 2012. and the City will forego the 1% annual increase allowable by RCW 84.52.050. We anticipate this will result in a levy of$10,943,700 for 2013. The 1% increase capacity will be banked for future use as provided by law. Commitment — By committing to these objectives, the City will ensure financial sustainability well into the future. The City can achieve this by: • Holding 2013 recurring expenses to a maximum 1% increase over 2012. 2 Notably, this objective was achieved prior to adding a Pavement Preservation element to the budget. See following section Budget Highlights — New Pavement Preservation Fund for additional explanation. • Commit to the Pavement Preservation Fund for a period of 4 years (2013- 2016) i. At which time, measure and assess the impact to the Overall Condition Index of City pavement and determine necessary modifications to Pavement Preservation Fund. ii. In the event that annual revenues exceed annual expenditures during the four year period, consider additional allocation to Pavement Preservation Fund. Budget Highlights The 2013 Budget recognizes the economic realities of our times and the necessity to continue to operate within our financial means. At the same time, and for the first time in the City's budget history, the 2013 Budget establishes a Pavement Preservation Fund when combined with pavement preservation expenditures in the General Fund will result in $2,054,141 for this program. New Pavement Presetvation Fund: The 2012 Budget established Pavement Preservation Fund #311 with projected expenditures of $1,198,284 for 2013. In addition, $855,857 will be expended from the General Fund for Pavement Preservation resulting in a total 124% increase in General Fund Recurring Expenditures. Additional transfers to Pavement Preservation include $282,000 from the Street Fund, $616,284 from the Civic Facilities Replacement Fund, $150,000 from Capital Projects Fund and $150,000 from Special Capital Projects Fund. Most of these transfers are projected to be sustainable for the foreseeable future. However, the transfer from the Civic Facilities Replacement fund is not sustainable and can occur for four years (including 2013) until the balance of $2,403,848 is depleted. Pavement preservation is seen as a much more immediate and critical need than the potential future replacement of CenterPlace or the Valley Police Precinct. Budget Re�luctions: Before Pavement Preservation is factored in, the 2013 General Fund budget actually decre�sed by 122% as compared to 2012. In fact, the 2013 Proposed Budget prior to adding Pavement Preservation was $589,409 or 1.7% less than the 2011 Budget. This deserves recognition. We are spending less and maintaining similar service levels (including no reduction in law enforcement) during a period of about 2.1%inflation. Staffing Levels: Staffing levels were reduced by 8.5 full-time and 2 temporary unfilled positions in 2011. For 2012 we remained at this same reduced level, 3 operating a city of 90,SSOi residents with a staff of 87.25 employees. In 2013 we will reduce an additional 2.0 employees. Even taking into consideration that we contract for police services and are served by Fire Districts and a Library District, we are operating substantially below the normal employee count for a major city at a substantially reduced cost. Spokane Valley personnel costs are approximately 20% of the total General Fund Budget. Comparable cities and counties typically fund personnel costs at about 60% to 70% of their General Fund Budget (after adjusting for police, fire and library personnel, which the Ciry of Spokane Valley contracts). Spokane Valley staff levels are about 1 employee for every 1,059 citizens. Other cities compared range from 1 employee to every 163 citizens to 1 employee for every 491 citizens. While the survey is not scientific, the low comparable personnel costs coupled with the low employee per citizen ratio indicates the Ciry of Spokane Valley is operating at a very low and effective staffing level. Moderate G�owth in Current Operc�tional Expenses: Investing in the essential core services identified by the Council and communiry creates baseline costs. Similar to the trend in most jurisdictions, costs and demands for service are growing while tax revenues are decreasing. Quality service delivery requires ongoing investment in basic capacity to provide efficient operations. Moderate as it may be, operational expenses cannot continue to increase during declining or flat revenue. The City can either subsidize operational expenses with reserves, or husband their reserves and make additional budget reductions. Public Safety Costs: In 2013, the Police, Court and Jail related services proposed budget is $22,139,200 —an amount equal to 202% of anticipated property tax collections ($10,943,700) for the entire year. Council has made a commitment not to reduce public safety service levels and associated costs in 2013. Chccllenges: Pavement Preservation: Fully funding our Street Preservation needs must be balanced with other priorities therefore future revenue sources will be required. The City will update the Preservation Plan in 2013. Grants and Declining Matching Funds: City staff actively pursues funding commitments from other sources to help pay the cost of needed capital improvements—roads, bridges and parks—that benefit the community. The 2012 capital construction program totaled $10,725,804 with $7,828,118 (73%) coming from outside sources. The 2013 budget projects a total capital construction budget of$7,957,725 with $6,597,842 (83%) coming from outside sources. i Washington State Department of Financial Management,April 1,2012 4 When the City applies for state and federal grants, the City must provide its share (match) for these projects. In the past, Real Estate Excise Tax (REET) was used for most of the City match. However, during the last five years, this tax has declined from $2.5 million to $1 million, leaving a potential future shortage of local match depending on availability of Federal, State and Local grants. For now, the City has a small projected surplus of $300,000 in REET Funding which will transfer to the Pavement Preservation Fund. Local Street Maintenance Combination of Funding: This fund derives its revenues from an allocation of the State Motor Fuel Tax distributed to cities and towns, and a 6% city utility tax on telephone usage estimated in 2013 at $1,861,000 and $2,900,000 respectively. There is also an anticipated $1,961,271 Beginning Fund Balance that will carry over into 2013. Therefore, the combination of Fuel Tax and Telephone Utility Tax enables us to meet the ongoing need for these funds to pay for street maintenance activities like snow plowing, pothole repair, crack sealing, sweeping, weed control, street lighting, traffic signals and a variety of other repairs/improvements. In 2013, $282,000 will transfer to Pavement Preservation for more substantial repaving projects. The Buclget for 2013 Balanced Budget Adopted: One of the most important tests of fiscal management is the ability of a municipal enterprise to maintain basic services during an economic downturn. The creation and maintenance of financial reserves since incorporation has served its intended purpose and provided the opportunity for Spokane Valley to sustain critical public services during the turbulent economic conditions that began in 2008. The 2013 budget reflects a continuation of service delivery capabilities during difficult and uncertain economic times. The 2013 budget is in balance. Expenses have been balanced with known or reasonably predictable revenues. The budget is designed to maintain the healthy, positive fund balance at year end that provides for the city's cash flow needs without costly borrowing. In pursuit of fiscal responsibility, special attention was given to limiting the growth in new programs and financial commitments, while City revenue and expenditure patterns further fluctuate with the economy. This approach allows available resources to be put toward sustaining services that are consistent with the City Council's priorities for 2013 and beyond. Since incorporation, this City has taken a conservative approach to adding new staff. Spokane Valley continues to have the lowest employee count of any Washington city with 50,000 or more in population. A 2011 Work Force Comparison chart is included in the budget document. By all comparisons, the Ciry of Spokane Valley is a lean, productive City government. 5 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 2013 budget, we must keep in mind the future economic opportunities and threats that may impact our multi-year forecast. An example of potential impacts and adaptive future concepts are as follows: • A commitment by Management to review all vacant positions prior to filling them. (In some cases,positions must be filled quickly due to workload.) • Continue budget strategy to fund City programs and pavement preservation within the existing Ciry of Spokane Valley tax structure. Develop a plan for fully sustainable pavement preservation funding. • By all indications, the economic recovery of the U.S. and its collective states, counties and cities will be a slow and deliberate process. The City of Spokane Valley does not predict measureable growth in property tax or sales tax revenues through 2015 and we are budgeting with that in mind. • Because it represents about 63% of the General Fund budget, achieving future budget reductions without impacting Law Enforcement and other Public Safety services will be challenging. Acknowleclgments: I would like to acknowledge the City Council and staff for a long history of conservative spending and prudent fiscal planning. The City of Spokane Valley is in an enviable position in relation to other Federal, State and local entities. Although we must continue to budget and spend wisely, we do not have to make drastic cuts in critical services to balance our 2013 budget. By saving and conserving the taxpayers' money, and by adopting prudent long-term fiscal policies, the Ciry can balance its budget for many years to come. It has been challenging and rewarding to develop the 2103 budget, achieving substantial reductions and exceeding expectations for budget reductions and street preservation for 2013. The City Council has set a path to ensure the long-term financial sustainability of the City. The management staff and employees have worked together to develop Business Plans and 2013 budget recommendations that achieve Council's goal of sustainability. Respectfully, _— f I .<, ��,� : � � �:f�--�-_ _ �li'�f;�-�-�.�� l % / Mike Jackson City Manager 6 t�'�`� t�f 11707 E Sprague Ave Suite 106 ♦ Spokane Valley WA 99206 i��1�� 509.921.1000 ♦ Fax: 509.921.1008 ♦ cityhallC�spokanevalley.org �.1[�� .11�� TO: City Manager and Members of the City Council FROM: Mark Calhoun, Finance Director SUBJECT: About the 2013 Budget and Budget Development Process The budget includes the financial planning and legal authority to obligate public funds. Additionally, the budget provides significant policy direction by the City Council to the staff and community. As a result, the City Council, staff and public are involved in establishing the budget for the City of Spokane Valley. The budget serves four functions: 1. It is a Policv Document The budget functions as a policy document in that the decisions made within the budget will reflect the general principles or plans that guide the actions taken for the future. As a policy document, the budget makes specific attempts to link desired goals and policy direction to the actual day-to-day activities of the 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�llv Required Financial Plannin� Tool The budget is a �nancial planning tool, which has been its most traditional use. In this light, preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget and must be in place prior to the beginning of the City's fiscal year. The budget is the legal authority to expend public moneys and controls those expenditures by limiting the amount of the appropriation at the fund level. The revenues of the City are estimated, along with available cash carry-forward, to indicate funds available. The budget takes into account unforeseen contingencies and provides for the need for periodic adjustments. � 2013 BUDGET DEVELOPMENT PROCESS Historically the City has utilized a budgeting approach that assumed for most functions of government that the current year's budget was indicative of the base required for the following year. However, with the downturn in the economy and resultant reduction in revenues (most notably the decline in sales taxes), the 20ll through 2013 Budget development processes were amended to consciously review service levels in each department and determine the appropriate level of funding that meets Council goals relative to available resources. The 2013 Budget development process began at the February 7, 2012 Council workshop where among other topics, Council and Staff discussed the budget in general terms. In mid-April 2012 the Finance Department notified City Departments that their 2013 revenue and expenditure estimates were due by May 16. Through the balance of May and early June, the City Manager's office and Finance Department worked to prepare budget worksheets that were communicated to the City Council at a Budget workshop held June 12, 2012. Following the workshop, the Finance Department continued work on the budget including refinements of revenue and expenditure estimates and through July and early August, the Finance Department and City Manager reviewed updated budget projections. By the time the 2013 Budget is scheduled to be adopted on October 30, 2012, the Council will have had an opportunity to discuss it on nine separate occasions, including three public hearings to gather input from citizens: June 12 Council Budget Retreat August 14 Admin report: Estimated 2013 revenues and expenditures August 28 Public hearin�#1 on 2013 revenues and expenditures September ll City Manager's presentation of preliminary 2013 Budget September 18 Follow-up discussion on City Manager presentation September 25 Public hearin�#2 on 2013 Budget October 9 Public hearin�#3 on 2013 Budget October 9 First reading on ordinance adopting the 2013 Budget October 30 Second reading on ordinance adopting the 2013 Budget Once adopted, the final operating budget is published, distributed, and made available to the public. After the budget is adopted, the City enters a budget implementation and monitoring stage. Throughout the year, expenditures are monitored by the Finance Department and department directors to ensure that actual expenditures are in compliance with the approved budget. The Finance Department provides the City Manager and City Council with monthly reports to keep them abreast of the City's financial condition and individual department compliance with approved appropriation levels. Any budget amendments made during the year are adopted by City Council ordinance. The City Manager is authorized to transfer budgeted amounts within a fund; however, any revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges or other conditions of employment must be approved by the City Council. When the City Council determines that it is in the best interest of the City to increase or decrease the appropriation for a particular fund, it may do so by ordinance adopted by Council after holding one public hearing. s BUDGET PRINCIPLES • Department directors have primary responsibility for formulating budget proposals in line with City Council and City Manager priority direction, and for implementing them once they are approved. • The Finance Department is responsible for coordinating the overall preparation and administration of the City's budget. This function is fulfilled in compliance with applicable State of Washington statutes governing local government budgeting practices. • The Finance Department assists department staff in identifying budget problems, formulating solutions and alternatives, and implementing any necessary corrective actions. • Interfund charges will be based on recovery of costs associated with providing those services. • Budget amendments requiring City Council approval will occur through the ordinance process at the fund level prior to fiscal year end. • The City's budget presentation will be directed at displaying the City's services plan in a 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 50% of recurring expenditures. This figure is based upon an evaluation of both cash flow and operating needs. 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: 9 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 �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 finance particular activities of the City of Spokane Valley. Special Revenue funds include: • #101 - Street Fund • #103 -Paths &Trails Fund • #105 -Hotel/Motel Tax Fund • #120 - CenterPlace Operating Reserve Fund • #121 - Service Level Stabilization Reserve Fund • #122 - Winter Weather Reserve Fund • #123 - Civic Facilities Replacement Fund 3. Debt Service Funds These funds account for financial resources which are designated for the retirement of debt. Debt Service Funds are comprised of the #204 -Debt Service LTGO 03 Fund. 4. Ca�ital Project Funds These funds account for financial resources, which are designated for the acquisition or construction of general government capital projects. Capital Project Funds include: • #301 - Capital Project Fund • #302 - Special Capital Projects Fund • #303 - Streets Capital Projects Fund • #304 -Mirabeau Point Project Fund • #307 - Capital Grants Fund • #309 -Parks Capital Proj ects Fund • #310 - Civic Facilities Capital Projects Fund • #311 -Pavement Preservation Fund • #312—Capital Reserve Fund Proprietary Fund Ty�es A �fth type of fund classification are the Proprietary Funds that are used to account for activities similar to those found in the private sector where the intent of the governing body is to finance the full cost of providing services based on the commercial model which uses a flow of economic resources approach. Under this approach, the operating statements for the proprietary funds focus on a measurement of net income (revenues and expenses) and both current and non-current assets and liabilities are reported on related balance sheets. Their reported fund equity (total net assets) is segregated into restricted, unrestricted and invested in capital assets classifications. As described below, there are two generic fund types in this category: 10 1. Enter�rise Funds These funds account for operations that provide goods or services to the general public and are supported primarily by user charges. Included in this type of fund is: • #402—Stormwater Management Fund • #403 —Aquifer Protection Area Fund 2. Internal Service Funds These funds account for operations that provide goods or services to other departments or funds of the City. Included in this type of fund is: #501 -Equipment Rental and Replacement Fund #502 -Risk Management Fund Basis of Accountin� Basis of accounting refers to when revenues and expenditures are recognized, recorded in the accounting system and ultimately reported in the financial statements. • Modified Accrual Basis of Accounting is used for all governmental funds. Modified accrual recognizes revenues when they become both measurable and available to finance expenditures of the current period. • Accrual Basis of Accounting is used for enterprise and internal service funds. Under this system revenues and expenses are recognized in the period incurred rather than when cash is either received or disbursed. Bud�ets and Bud�etarv Accounting Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a modified cash basis of accounting for budget purposes, and Proprietary Funds utilizing a working capital approach. Budgets are adopted at the fund level that constitutes the legal authority for expenditures and annual appropriations for all funds lapse at the end of the �scal period. 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 the Library District, which leaves the City with the authority to levy up to $1.60 for its own purposes. The levy amount must be established by ordinance by November 30th prior to the levy year. • Retail Sales and Use Tax The sales tax rate for retail sales transacted within the boundaries of the City of Spokane Valley is 8.7%. The tax that is paid by a purchaser at the point of sale is remitted by the vendor to the Washington Department of Revenue who then remits the taxes back to the various agencies that have imposed the tax. The allocation of the 8.7%tax rate to the agencies is as follows: 11 State of Washington 6.50% City of Spokane Valley 0.85% Spokane County 015% Spokane Public Facilities District 010% * Criminal Justice 010% * Public Safety 010% * 2.20%localtax Juvenile Jail 010% * Mental Health 010% * Law Enforcement Communications 010% * Spokane Transit Alrthority 0.60% * 8.70% *Indicates voter approved sales taxes. • Criminal Justice Sales Tax Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes, such as the City's law enforcement contract. This tax is authorized at 1/10 of 1% of retail sales transacted in the County. Of the total amount collected, the State distributes 10% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the County and cities within the County. • Public Safety Sales Tax Beginning in 2005, an additional 1% voter approved increase in sales tax was devoted to public safety purposes. This .1% was approved by the voters again in August 2009. Of the total amount collected, the State distributes 60% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the cities within the County. • Gamblin..� 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 priaes); Games (2% gross, less prizes); Card playing (10% gross). • Leasehold Excise Tax Taxes on property owned by state or local governments and leased to private parties (City's share). • Franchise Fees Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This is a fee levied on private utilities for the right to use city streets, alleys, and other public properties. • State-Shared Revenues State-shared revenues are received from liquor sales, and motor vehicle excise taxes. These taxes are collected by the State of Washington and shared with local governments based on population. State- shared revenues are distributed on either a monthly or quarterly basis, although not all quarterly revenues are distributed in the same month of the quarter. The 2012 population figure used in the 2013 Budget is 90,550 as reported by the Office of Financial Management for Washington State on April 1, 2012. This �gure is important when determining distribution of State shared revenues on a per capita basis. 12 • Service Revenues Fees are charged for services rendered by the City of Spokane Valley. Most of the fees in the General Fund are construction inspections and permits related to services such as planning, zoning and building. • Fines and Forfeitures Fines and penalties are collected as a result of Municipal Court rulings and other miscellaneous rule infractions. All court fines and penalties are shared with the State, with the City, on average, retaining less than 50% of the amount collected. • Recreation 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. • Investment Interest The City earns investment interest on sales tax money held by the State of Washington prior to the distribution of the taxes to the City, as well as on City initiated investments. Street Fund • Motor Vehicle Fuel Excise Tax( a,g s tax� The State of Washington collects a $3750 per gallon motor vehicle fuel tax at the pump and remits $.0296 of the tax back to cities on a per capita basis. For 2013 the Municipal Research and Services Center estimates the distribution back to cities will be $20.64 per person. Based upon a City of Spokane Valley population of 90,550 (per the Washington State Of�ce of Financial Management on April 1, 2012) we anticipate the City will collect $1,868,900 in 2013. RCW 47.30.050 specifies that .42% of this tax must be expended for paths and trails activities and based upon the 2013 revenue estimate this computes to $7,800. The balance or $1,861,100 will be credited to Fund #101 for Street maintenance and operations. • Tele�hone Utility Tax The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with collections beginning in 2009. Telephone companies providing this service pay the tax to the City monthly. Telephone tax has been estimated at$2.9 million for 2013. Paths & Trails Fund Cities are required to spend .42% of the motor vehicle fuel tax receipts on paths and trails. Because the amount collected in any given year is relatively small, it is typical to accumulate State distributions for several years until adequate dollars are available for a project. Hotel/Motel Tax Fund The City imposes a 2% tax under RCW 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 13 the acquisition and/or operation of tourism-related facilities. This tax is estimated to generate $460,000 in 2013. Debt Service Fund—LTGO 03: The City issued $9,430,000 in limited tax general obligation bonds (LTGO)in 2003. Of this total: • $7,000,000 of the proceeds was used to finance the construction of CenterPlace at Mirabeau Point. These bonds will be paid off in annual installments over the 30-year period ending December 1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public Facilities District. • $2,430,000 of the proceeds was used to finance Road and Street Improvements near CenterPlace. These bonds will be paid off in annual installments over the 20-year period ending December 1, 2023. Annual debt service payments on these bonds are provided by equal distributions from the ls` and 2"d quarter percent real estate excise tax. Canital Proiects Fund Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise taY on each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is used for financing capital projects as specified in the capital facilities plan under the Growth Management Act. Special Capital 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, which is an annual charge of$21 for each single family unit and $21 per 3,160 square feet of impervious surface for all other properties. These charges are uniform for the same class of customers and service facilities. These fees are estimated to generate $1,800,000 in 2013. Aquifer Protection Area Fund: These are voter approved fees to assist the City in protecting the aquifer. The City expects to receive $500,000 in 2013. Interfund Transfers Many funds receive a portion of their revenues from other funds in the form of an interfund transfer. These transfers typically represent payments for either services rendered by one fund for another or a concentration of revenues for a specific project or purpose. The following interfund transfers are planned for 2013: 14 ouc: 001 101 105 123 301 302 402 TotalIn 001 0 39,700 30,000 0 0 0 13,400 83,100 204 0 0 0 0 92,951 92,952 0 185,903 303 0 0 0 0 742,404 617,479 0 1,359,883 309 50,000 0 0 0 0 0 0 50,000 3ll 0 282,000 0 616,284 150,000 150,000 0 1,198,284 In: 312 7,826,207 0 0 0 0 0 0 7,826,207 501 15,400 16Q777 0 0 0 0 1,567 177,744 502 319,000 0 0 0 0 0 0 319,000 11,200,121 TotalOut 8,21Q607 482,477 3Q000 616,284 985,355 86Q431 14,967 11,200,121 0 #001-General Fund is bud�eted to transfer out$8,210,607 includin�: • $50,000 towards Fund#309-Park Capital Projects Fund for park related projects. • $7,826207 to Fund#312-Capital Reserve Fund that will be used to accumulate resources for projects such as: o the replacement of a portion of Sullivan Street Bridge, o the acquisition or construction of a City Hall building, o development of a joint library and City park site. • $15,400 to Fund#501-Equipment Rental and Replacement Fund for the future replacement of vehicles. • $319,000 towards the #502-Risk Management Fund for the 2012 property and liability insurance premium. #101-Street Fund is bud�eted to transfer out$482,477 includin� • $39,700 to Fund#001-General Fund to cover administrative costs. • $282,000 to Fund#3ll-Pavement Preservation Fund for pavement preservation proj ects. • $160,177 to Fund #501-Equipment Rental and Replacement Fund for the future replacement of vehicles including snow plows. #105-Hotel/Motel Tax Fund is budgeted to transfer $30,000 to Fund #001-General Fund for the purpose of �nancing advertising at CenterPlace. #123-Civic Facilities Replacement Fund is budgeted to transfer $616,284 to Fund #311-Pavement Preservation Fund for pavement preservation proj ects. #301-Capital Projects Fund is bud�eted to transfer out$985,355 includin�: • $92,951 to Fund #204-Debt Service Fund to pay a portion of the annual payment on the 2003 LTGO bonds. • $742,404 to Fund #303-Street Capital Projects Fund that will be applied towards grant matches for street construction projects. • $150,000 to Fund#311-Pavement Preservation Fund for pavement preservation projects. 15 #302-Special Capital Projects Fund is bud�eted to transfer out$860,431 includin�: • $92,952 to Fund #204-Debt Service Fund to pay a portion of the annual payment on the 2003 LTGO bonds. • $617,479 to Fund #303-Street Capital Projects Fund that will be applied towards grant matches for street construction projects. • $150,000 to Fund#311-Pavement Preservation Fund for pavement preservation projects. #402-Stormwater Fund is budgeted to transfer out$14,967 including: • $13,400 to Fund#001-General Fund to cover administrative costs. • $1,567 to Fund#501-Equipment Rental and Replacement Fund for the future replacement of vehicles. SIGNIFICANT ASSUMPTIONS IN THE 2013 BUDGET Bud�et Summarv for All Funds • Based upon funding levels anticipated in the 2013 budget, City staff will strive to maintain adequate levels of service. • Appropriations for all City Funds will total$63.6 million including $11.0 million in capital expenditures. • Budgets will be adopted across 23 separate funds. • The full-time equivalent(FTE) employee count will be reduced by 2.0 from the 2012 count of 8725 to 85.25 employees. • Fund#3ll,previously titled"Street Capital Improvements 20ll+"is renamed "Pavement Preservation" to more accurately reflect its function. • The budget will include a new Fund#312 titled"Capital Reserve Fund"that will be used to accumulate resources for projects such as: o the replacement of a portion of Sullivan Street Bridge, o the acquisition or construction of a City Hall building, o development of a joint library and City park site. • Positions and salary ranges are based on the City's compensation and classification plan. • Employee bene�t amounts are based on employee bene�t plans. • Contract costs for public safety,park maintenance, aquatics and street maintenance are based on estimates by City staff. • State required retirements costs (PERS) are included in the budget. • The City is setting money aside in Fund#501-Equipment Rental and Replacement for the eventual replacement of its vehicles,including snow plows. 2013 General Fund Revenues • Total recurring 2013 revenues are estimated at$35,124,700 as compared to $34,908,800 in 2012. • The two largest sources of revenue continue to be Sales Tax and Property Tax which are collectively estimated to account for 80% of 2013 General Fund revenues. • General sales tax(excluding criminal justice and public safety sales taxes) are reflective of 2012 receipts to date and are currently estimated at$15.1 million which reflects an increase of$890,000. • The Property T�levy will not include the 1%increase allowed by Initiative #747 which was approved by the voters in November 2001 through their approval of Initiative #747 and the subsequent action by the State Legislature in November 2007. o The 2013 levy is estimated at$10,943,713. o The levy assumes we start with the 20121evy of$10,818,713, add the 0%increase of$0, and�nally add taxes related to new construction which we estimate to be $125,000. • Franchise fees and business registrations are primarily based on projected receipts in 2012. 16 • Following the passage of Initiative #ll 83 by the electorate in November 2011, and subsequent revisions to revenue sharing by the Washington State Legislature in their 20121egislative session, the City will continue to receive Liquor Board profits and liquor excise t�es but at reduced levels from past years. Distributions of Liquor Board profits and liquor excise tax are based upon per capita distribution�gures reported by the Municipal Research and Services Center, and in 2013 we estimate the combined total will be $888,300. • Fines and forfeitures are estimated by Spokane Valley and based on historical collections. • Building permit and land use fees are estimated by Spokane Valley and based on historic collections. 2013 General Fund Expenditures • The total 2013 recurring expenditure budget computed prior to adding a new pavement preservation component is $34,235,677,representing a$424,723 or 122%reduction from the 2012 appropriation of $34,660,400. • To the $34,235,677 is added $855,857 for total recurring expenditures of$35,091,534 for an increase of $431,134 or 124% compared to the previous year. • The addition of$855,857 reflects a commitment to pavement preservation that coupled with$1,198,384 in transfers to Fund#3ll-Pavement Preservation,will result in a total 2013 commitment to pavement preservation of$2,054,141. • The commitment of$2,054,141 is equivalent to 6% of 2013 General Fund recurring expenditures computed prior to adding the pa�ement preservation element($34,235,677 x 6% _ $2,054,141). • The $1,198,284 in transfers to Fund#311-Pavement Preservation are comprised of: o $282,000 from Street Fund#101 o $616,284 from Civic Facilities Replacement Fund#123 o $150,000 from Capital Projects Fund#301 o $150,000 from Special Capital Projects Fund#302 • The General Fund recurring expenditure history is as follows: 0 2011 $34,825,086 0 2012 $34,660,400 ($164,686 or .4% less than 2011) 0 2013 $34,235,666 ($424,723 or 122% less than 2012) o The 2013 budget of$34,235,677 is $589,409 or 1.7% less than 20ll. • 2013 Nonrecurring expenditures total$7,876,207 and include: o A $50,000 transfer to Fund#309—Parks Capital Projects Fund. o A $7,826,207 transfer to Fund#312-Capital Reserve Fund General Fund Revenues Over(Under) Expenditures and Fund Balance • 2013 recurring revenues are anticipated to exceed recurring revenues by $33,166. • Total 2013 expenditures are anticipated to exceed total revenues by $7,843,041. o This is entirely due to the one-time transfer of$7.8 million in General Fund reserves to other funds for future construction related projects and is not a result of ongoing operating costs overwhelming revenues. • The General Fund fund balance is anticipated to be $17,787,567 at the end of 2013 which is 50.69% of total recurring expenditures of$35,091,534. Highli�hts of Other Funds Revenues • Motor vehicle fuel tax (MVFT)revenue that is collected by the State and remitted to the City is estimated to be $1,868,900 according to per capita estimates provided by the Municipal Research and Services Center. Of this amount, $1,861,100 will be credited to the Street O&M Fund and .42% or$7,800 to the Paths and Trails Fund. 17 • Telephone taxes that are remitted to the City and support Street Fund operations and maintenance are anticipated at$2,900,000. • Real estate excise tax(REET) revenue is computed by the City and is primarily used to match grant funded street projects as well as pay a portion of the annual payment on the 2003 general obligation bonds. In 2013 we estimate these revenues to be $500,000 per each'/4% for a total of$1,000,000. • HoteUMotel tax revenues are computed by the City and are dedicated to the promotion of visitors and tourism. In 2013 we estimate the 6%tax will generate $460,000. • The Stomwater Management Fee is based on an equivalent residential unit(ERU) that is equal to 3,160 square feet of impervious surface that is billed at a rate of$21 per single family residence and $21 per ERU for commercial properties (an ERU for a commercial property is computed as total square feet of impervious surface divided by 3,160). In 2013 we estimate this will fee will generate $1,800,000. • The Aquifer Protection Area Fund is expected to generate $500,000 in fees that are collected on the City's behalf by Spokane County and remitted in two installments during the year. Ex�enditures • Fund#101-Street Fund includes an appropriation of$160,177 that represents a transfer to the Equipment Rental and Replacement Fund (#501)for the future replacement of vehicles including snow plows. • Fund#301-Ca�ital Projects Fund includes an appropriation of$150,000 that represents a transfer to Fund #311-Pavement Preservation Fund for pa�ement preservation projects. • Fund#302-Special Capital Projects Fund includes appropriation of$150,000 that represents a transfer to Fund#3ll-Pa�ement Preservation Fund for pavement preservation projects. • Fund#303 —Street Capital Projects Fund includes an appropriation of$7,957,725 for a variety of street construction projects • Fund#402-Stormwater Fund includes $417,000 for capital expenditures including: o a$267,000 for the Sullivan Bridge Drain Retro�t project, which will be in part financed through a $200,000 Department of Ecology grant. o $150,000 for assorted stormwater projects. • Fund#403-Aqifer Protection Area Fund includes $500,000 for capital expenditures including: o $200,000 for a 14th Avenue-Custer to Carnahan project. o $210,000 for a Bettman-Dickey Storm drain project. o $90,000 for assorted aquifer protection projects. • Fund#501-Equipment Rental and Replacement Fund includes $50,000 for vehicle replacements including: o $50,000 to replace two 2003 S 10 Chevy pickups with perhaps two smaller SUVs. An SUV type vehicle is preferred because gear can be more safely stored in the back and not subjected to weather conditions. The reason for the replacement is the two pickups are becoming less reliable and costly to maintain including collectively nearly $5,000 in repairs in 2012 alone. o In each case,money has been set aside over the years with the intended purpose of replacing or acquiring vehicles. 18 CITY OF SPOKANE VALLEY,WA 2013 Budget Summary Estimated Estimated Beginning Ending Fund Total Fund Title Balance Revenues Sources Appropriations Balance 001 General Fund $25,630,608 $35,124,700 $60,755,308 $42,967,741 $17,787,567 101 Street Fund 1,961,271 4,766,100 6,727,371 4,903,999 1,823,372 103 Paths&Trails Fund 64,084 7,800 71,884 0 71,884 105 Hotel/Motel Fund 118,432 460,500 578,932 460,500 118,432 120 CenterPlace Operating Reserve Fund 351,487 500 351,987 0 351,987 121 Service Level Stabilization Fund 5,442,428 7,000 5,449,428 0 5,449,428 122 Winter Weather Reserve Fund 502,705 700 503,405 0 503,405 123 City Facilities Repair&Replacement 2,403,848 1,600 2,405,448 616,284 1,789,164 204 Debt Service LTGO 03 0 623,023 623,023 623,023 0 301 Capital Projects Fund 791,193 500,500 1,291,693 985,355 306,338 302 Special Capital Projects 566,593 501,000 1,067,593 860,431 207,162 303 Street Capital Projects 162,646 7,957,725 8,120,371 7,957,725 162,646 304 Mirabeau Projects Fund 0 0 0 0 0 307 Capital Grants Fund 147 0 147 0 147 309 Parks Capital Projects Fund 341,151 50,000 391,151 50,000 341,151 310 Civic Facilities Capital Projects Fund 1,743,671 0 1,743,671 0 1,743,671 311 Pavement Preservation Fund 2,201 1,198,284 1,200,485 1,198,284 2,201 312 Capital Reserve Fund 0 7,826,207 7,826,207 0 7,826,207 402 Stormwater Management 2,137,886 2,001,800 4,139,686 2,077,991 2,061,695 403 Aquifer Protection Area 415,037 501,000 916,037 500,000 416,037 501 Equipment Rental&Replacement Fund 1,032,335 178,744 1,211,079 50,000 1,161,079 502 Risk Management Fund 30,590 319,000 349,590 319,000 30,590 Total of all Funds $43,698,313 $62,026,183 $105,724,496 $63,570,333 $42,154,163 19 CITY OF SPOKANE VALLEY,WA 10/30/2012 2013 Budget 2012 2013 Difference Between As Amended As Proposed 2012 and 2013 Februa 28 Amendment Amended Bud et $ % #001 -GENERAL FUND RECURRING ACTIVITY Revenues Property Tax 10,808,900 0 10,808,900 10,943,700 134,800 1.25% Sales Tax 14,210,000 0 14,210,000 15,100,000 890,000 6.26% Criminal Justice Sales Tax 1,200,000 0 1,200,000 1,280,000 80,000 6.67% Public Safety Sales Tax 790,000 0 790,000 750,000 (40,000) (5.06%) Gambling Tax 640,000 0 640,000 612,500 (27,500) (4.30%) Franchise Fees/Business Licenses 1,266,000 0 1,266,000 1,135,000 (131,000) (10.35%) State Shared Revenues 1,834,300 0 1,834,300 1,684,600 (149,700) (8.16%) Service Revenue 1,300,000 0 1,300,000 1,304,000 4,000 0.31% Fines and Forfeitures 1,900,000 0 1,900,000 1,502,300 (397,700) (20.93%) Recreation Program Fees 570,000 0 570,000 571,500 1,500 0.26% Miscellaneous&Investment Interest 305,000 0 305,000 158,000 (147,000) (48.20%) Transfers-in-#101 (street admin) 39,600 0 39,600 39,700 100 0.25% Transfers-in-#105(h/m tax-CP advertising) 30,000 0 30,000 30,000 0 0.00% Transfers-in-#402(storm admin) 15,000 0 15,000 13,400 (1,600) (10.67%) Total Recurring Revenues 34,908,800 0 34,908,800 35,124,700 215,900 0.62% Expenditures Council 386,249 0 386,249 390,111 3,862 1.00% City Manager 631,667 0 631,667 635,984 4,317 0.68% Legal 434,798 0 434,798 411,171 (23,627) (5.43%) Public Safety 22,000,000 0 22,000,000 22,139,200 139,200 0.63% Deputy City Manager 658,884 0 658,884 609,706 (49,178) (7.46%) Finance 1,047,107 0 1,047,107 1,089,633 42,526 4.06% Human Resources 230,231 0 230,231 228,041 (2,190) (0.95%) Public Works 901,519 0 901,519 876,443 (25,076) (2.78%) Community Development-Administration 323,743 0 323,743 257,175 (66,568) (20.56%) Community Development-Engineering 680,796 0 680,796 850,845 170,049 24.98% Community Development-Planning 994,245 0 994,245 869,743 (124,502) (12.52%) Community Development-Building 1,260,454 0 1,260,454 1,162,582 (97,872) (7.76%) Parks&Rec-Administration 256,128 0 256,128 270,717 14,589 5.70% Parks&Rec-Maintenance 803,700 0 803,700 789,000 (14,700) (1.83%) Parks&Rec-Recreation 229,811 0 229,811 224,999 (4,812) (2.09%) Parks&Rec-Aquatics 442,250 0 442,250 485,600 43,350 9.80% Parks&Rec-Senior Center 92,961 0 92,961 88,143 (4,818) (5.18%) Parks&Rec-CenterPlace 1,126,357 0 1,126,357 796,884 (329,473) (29.25%) Pavement Preservation 0 0 0 855,857 855,857 #DIV/0! General Government 1,840,500 0 1,840,500 1,740,700 (99,800) (5.42%) Transfers-out-#502(insurance premium) 319,000 0 319,000 319,000 0 0.00% Total Recurring Expenditures 34,660,400 0 34,660,400 35,091,534 431,134 1.24% Recurring Revenues Over(Under) Recurring Expenditures 248,400 0 248,400 33,166 20 CITY OF SPOKANE VALLEY,WA 10/30/2012 2013 Budget 2012 2013 Difference Between As Amended As Proposed 2012 and 2013 Februa 28 Amendment Amended Bud et $ % #001 -GENERAL FUND-continued NONRECURRING ACTIVITY Revenues Transfers-in-#310(for#303 full paveback) 0 0 0 0 0 #DIV/0! Transfers-in-#310(for#311 street capital) 0 0 0 0 0 #DIV/0! Total Nonrecurring Revenues 0 0 0 0 0 #DIV/0! Expenditures Contingency/Emergency(1%of recur exp) 346,600 0 346,600 0 (346,600) (100.00%) Transfers out-#303(full paveback) 89,500 0 89,500 0 (89,500) (100.00%) Transfers out-#309(park grant match) 100,000 0 100,000 50,000 (50,000) (50.00%) Transfers out-#311 (street capital improvement 0 2,045,203 2,045,203 0 (2,045,203) (100.00%) Transfers out-#312 (Capital Reserve Fund) 0 0 0 7,826,207 7,826,207 #DIV/0! Building permit software purchase 0 81,692 81,692 0 (81,692) (100.00%) Total Nonrecurring Expenditures 536,100 2,126,895 2,662,995 7,876,207 5,213,212 195.76% Nonrecurring Revenues Over(Under) Nonrecurring Expenditures (536,100) (2,126,895) (2,662,995) (7,876,207) Excess(Deficit)of Total Revenues Over(Under)Total Expenditures (287,700) (2,126,895) (2,414,595) (7,843,041) Beginning fund balance 28,045,203 28,045,203 25,630,608 Ending fund balance 27,757,503 25,630,608 17,787,567 Fund balance as a percent of recurring expenditures 80.08% 73.95% 50.69% 21 CITY OF SPOKANE VALLEY,WA 10/30/2012 2013 Budget 2012 2013 Difference Between As Amended As Proposed 2012 and 2013 Februa 28 Amendment Amended Bud et $ % SPECIAL REVENUE FUNDS #101 -STREET FUND RECURRING ACTIVITY Revenues Motor Vehicle Fuel(Gas)Tax 1,897,800 0 1,897,800 1,861,100 (36,700) (1.93%) Investment Interest 5,000 0 5,000 5,000 0 0.00% Utility Tax 3,000,000 0 3,000,000 2,900,000 (100,000) (3.33%) Total Recurring Revenues 4,902,800 0 4,902,800 4,766,100 (136,700) (2.79%) Expenditures Wages/Benefits/Payroll Taxes 522,142 0 522,142 573,170 51,028 9.77% Supplies 72,200 0 72,200 72,200 0 0.00% Services&Charges 3,299,544 0 3,299,544 2,925,152 (374,392) (11.35%) Intergovernmental Payments 847,000 0 847,000 851,000 4,000 0.47% Transfers-out-#001 39,600 0 39,600 39,700 100 0.25% Transfers-out-#501 (plowreplace.) 110,777 0 110,777 160,777 50,000 45.14% Total Recurring Expenditures 4,891,263 0 4,891,263 4,621,999 (269,264) (5.50%) Recurring Revenues Over(Under) Recurring Expenditures 11,537 0 11,537 144,101 NONRECURRING ACTIVITY Revenues Grants 0 0 0 0 0 #DIV/0! Miscellaneous 0 0 0 0 0 #DIV/0! Total Nonrecurring Revenues 0 0 0 0 0 #DIV/0! Expenditures Transfers out-#311 (pavement preservation) 0 0 0 282,000 282,000 #DIV/0! Capital Outlay-Truck Wash Facility 0 0 0 0 0 #DIV/0! Transfers-out-#303 500,000 0 500,000 0 (500,000) (100.00%) Building&Structures 40,000 0 40,000 0 (40,000) (100.00%) Total Nonrecurring Expenditures 540,000 0 540,000 282,000 (258,000) (47.78%) Nonrecurring Revenues Over(Under) Nonrecurring Expenditures (540,000) 0 (540,000) (282,000) Excess(Deficit)of Total Revenues Over(Under)Total Expenditures (528,463) 0 (528,463) (137,899) Beginning fund balance 2,489,734 2,489,734 1,961,271 Ending fund balance 1,961,271 1,961,271 1,823,372 22 CITY OF SPOKANE VALLEY,WA 10/30/2012 2013 Budget 2012 2013 Difference Between As Amended As Proposed 2012 and 2013 Februa 28 Amendment Amended Bud et $ % SPECIAL REVENUE FUNDS-continued #102-ARTERIAL STREETS Revenues Motor Vehicle Fuel(Gas)Tax 0 0 0 0 0 #DIV/0! Investment Interest 0 0 0 0 0 #DIV/0! Total revenues 0 0 0 0 0 #DIV/0! Expenditures Miscellaneous 0 207,447 207,447 0 (207,447) (100.00%) CapitalOutlay 0 0 0 0 0 #DIV/0! Total expenditures 0 207,447 207,447 0 (207,447) (100.00%) Revenues over(under)expenditures 0 (207,447) 0 Beginning fund balance 207,447 207,447 0 Ending fund balance 207,447 0 0 #103-PATHS&TRAILS Revenues Motor Vehicle Fuel(Gas)Tax 8,000 0 8,000 7,800 (200) (2.50%) Investment Interest 0 0 0 0 0 #DIV/0! Total revenues 8,000 0 8,000 7,800 (200) (2.50%) Expenditures Miscellaneous 0 0 0 0 0 #DIV/0! CapitalOutlay 0 0 0 0 0 #DIV/0! Total expenditures 0 0 0 0 0 #DIV/0! Revenues over(under)expenditures 8,000 8,000 7,800 Beginning fund balance 56,084 56,084 64,084 Ending fund balance 64,084 64,084 71,884 #105-HOTEL/MOTEL TAX FUND Revenues Hotel/Motel Tax 430,000 0 430,000 460,000 30,000 6.98% Investment Interest 700 0 700 500 (200) (28.57%) Total revenues 430,700 0 430,700 460,500 29,800 6.92% Expenditures Transfers out-#001 30,000 0 30,000 30,000 0 0.00% City directed marketing efforts 0 0 0 50,000 50,000 #DIV/0! Tourism Promotion 400,700 139,500 540,200 380,500 (159,700) (29.56%) Total expenditures 430,700 139,500 570,200 460,500 (109,700) (19.24%) Revenues over(under)expenditures 0 (139,500) 0 Beginning fund balance 257,932 257,932 118,432 Ending fund balance 257,932 118,432 118,432 23 CITY OF SPOKANE VALLEY,WA 10/30/2012 2013 Budget 2012 2013 Difference Between As Amended As Proposed 2012 and 2013 Februa 28 Amendment Amended Bud et $ % SPECIAL REVENUE FUNDS-continued #120-CENTER PLACE OPERATING RESERVE FUND Revenues Investment Interest 700 0 700 500 (200) (28.57%) Transfers-in 0 0 0 0 0 #DIV/0! Total revenues 700 0 700 500 (200) (28.57%) Expenditures Operations 0 0 0 0 0 #DIV/0! Total expenditures 0 0 0 0 0 #DIV/0! Revenues over(under)expenditures 700 700 500 Beginningfund balance 350,787 350,787 351,487 Ending fund balance 351,487 351,487 351,987 #121 -SERVICE LEVEL STABILIZATION RESERVE FUND Revenues Investment Interest 10,000 0 10,000 7,000 (3,000) (30.00%) Transfers-in 0 0 0 0 0 #DIV/0! Total revenues 10,000 0 10,000 7,000 (3,000) (30.00%) Expenditures Operations 0 0 0 0 0 #DIV/0! Total expenditures 0 0 0 0 0 #DIV/0! Revenues over(under)expenditures 10,000 10,000 7,000 Beginning fund balance 5,432,428 5,432,428 5,442,428 Ending fund balance 5,442,428 5,442,428 5,449,428 #122-WINTER WEATHER RESERVE FUND Revenues Investment Interest 700 0 700 700 0 0.00% Transfers-in 0 0 0 0 0 #DIV/0! Subtotal revenues 700 0 700 700 0 0.00% Expenditures Reserve for Winter Weather 0 0 0 0 0 #DIV/0! Total expenditures 0 0 0 0 0 #DIV/0! Revenues over(under)expenditures 700 700 700 Beginning fund balance 502,005 502,005 502,705 Ending fund balance 502,705 502,705 503,405 #123-CIVIC FACILITIES REPLACEMENT FUND Revenues Investment Interest 2,000 0 2,000 1,600 (400) (20.00%) Transfers-in-#001 397,000 0 397,000 0 (397,000) (100.00%) Total revenues 399,000 0 399,000 1,600 (397,400) (99.60%) Expenditures CapitalOutlay 0 0 0 0 0 #DIV/0! Transfers out-#311 (pavement preservation) 0 0 0 616,284 616,284 #DIV/0! Total expenditures 0 0 0 616,284 616,284 #DIV/0! Revenues over(under)expenditures 399,000 399,000 (614,684) Beginning fund balance 2,004,848 2,004,848 2,403,848 Ending fund balance 2,403,848 2,403,848 1,789,164 24 CITY OF SPOKANE VALLEY,WA 10/30/2012 2013 Budget 2012 2013 Difference Between As Amended As Proposed 2012 and 2013 Februa 28 Amendment Amended Bud et $ % DEBTSERVICE FUNDS #204-DEBT SERVICE FUND Revenues Spokane Public Facilities District 432,320 0 432,320 437,120 4,800 1.11% Transfer-in-#301 92,652 0 92,652 92,951 299 0.32% Transfer-in-#302 92,651 0 92,651 92,952 301 0.32% Total revenues 617,623 0 617,623 623,023 5,400 0.87% Expenditures Debt Service Payments-CenterPlace 432,320 0 432,320 437,120 4,800 1.11% Debt Service Payments-Roads 185,303 0 185,303 185,903 600 0.32% Total expenditures 617,623 0 617,623 623,023 5,400 0.87% Revenues over(under)expenditures 0 0 0 Beginning fund balance 0 0 0 Ending fund balance 0 0 0 25 CITY OF SPOKANE VALLEY,WA 10/30/2012 2013 Budget 2012 2013 Difference Between As Amended As Proposed 2012 and 2013 Februa 28 Amendment Amended Bud et $ % CAPITAL PROJECTS FUNDS #301 -CAPITAL PROJECTS FUND Revenues REET 1 -Taxes 475,000 0 475,000 500,000 25,000 5.26% Investment Interest 400 0 400 500 100 25.00% Total revenues 475,400 0 475,400 500,500 25,100 5.28% Expenditures Transfer-out-#204 92,652 0 92,652 92,951 299 0.32% Transfer-out-#303 363,627 0 363,627 742,404 378,777 104.17% Transfers out-#311 (pavement preservation) 0 0 0 150,000 150,000 #DIV/0! Total expenditures 456,279 0 456,279 985,355 529,076 115.95% Revenues over(under)expenditures 19,121 19,121 (484,855) Beginning fund balance 772,072 772,072 791,193 Ending fund balance 791,193 791,193 306,338 #302 SPECIAL CAPITAL PROJECTS FUND Revenues REET 2-Taxes 475,000 0 475,000 500,000 25,000 5.26% Investment Interest 2,000 0 2,000 1,000 (1,000) (50.00%) Interfund Transfer-in 0 0 0 0 0 #DIV/0! Total revenues 477,000 0 477,000 501,000 24,000 5.03% Expenditures Transfer-out-#101 0 0 0 0 0 #DIV/0! Transfer-out-#204 92,651 0 92,651 92,952 301 0.32% Transfer-out-#303 1,448,059 0 1,448,059 617,479 (830,580) (57.36%) Transfers out-#311 (pavement preservation) 0 0 0 150,000 150,000 #DIV/0! Total expenditures 1,540,710 0 1,540,710 860,431 (680,279) (44.15%) Revenues over(under)expenditures (1,063,710) (1,063,710) (359,431) Beginning fund balance 1,630,303 1,630,303 566,593 Ending fund balance 566,593 566,593 207,162 26 CITY OF SPOKANE VALLEY,WA 10/30/2012 2013 Budget 2012 2013 Difference Between As Amended As Proposed 2012 and 2013 Februa 28 Amendment Amended Bud et $ % CAPITAL PROJECTS FUNDS-continued #303 STREET CAPITAL PROJECTS FUND Revenues Grant Proceeds 7,828,118 0 7,828,118 6,597,842 (1,230,276) (15.72%) Developer Contribution 275,000 0 275,000 0 (275,000) (100.00%) Miscellaneous 0 0 0 0 0 #DIV/0! Transfer-in-#001 89,000 0 89,000 0 (89,000) (100.00%) Transfer-in-#301 363,627 0 363,627 742,404 378,777 104.17% Transfer-in-#302 1,448,059 0 1,448,059 617,479 (830,580) (57.36%) Transfer-in-#311 811,000 0 811,000 0 (811,000) (100.00%) Total revenues 10,814,804 0 10,814,804 7,957,725 (2,857,079) (26.42%) Expenditures 005 Pines/Mansfield,Wilbur Rd.to Pines 463,312 0 463,312 300,000 (163,312) (35.25%) 060 Argonne Rd Corridor Upgrade SRTC 802,792 0 802,792 957,892 155,100 19.32% 061 Pines(SR27)ITS Imporvements 1,766,201 0 1,766,201 637,288 (1,128,913) (63.92%) 115 Sprague Ave Resurfacing-Evergreen to Sullivan 1,582,000 0 1,582,000 188,745 (1,393,255) (88.07%) 123 Mission Ave-Flora to Barker(PE&RW) 300,000 0 300,000 0 (300,000) (100.00%) 141 Sullivan&Euclid PCC(PE&RW) 26,289 0 26,289 139,332 113,043 430.00% 142 Broadway @ Argonne/Mullan PCC int,(PE/RW) 138,150 0 138,150 219,599 81,449 58.96% 145 Spokane Valley-Millwood Trail 447,000 0 447,000 200,000 (247,000) (55.26%) 146 24th Ave Sidewalk-Adams to Sullivan 278,520 0 278,520 15,000 (263,520) (94.61%) 148 Greenacres Trail-Design 60,000 0 60,000 0 (60,000) (100.00%) 149 Sidewalk Infill 398,250 0 398,250 337,507 (60,743) (15.25%) 154 Sidewalk&Tansit Stop Accessibility 182,290 0 182,290 33,198 (149,092) (81.79%) 155 Sullivan Rd W Bridge Replacement 600,000 0 600,000 800,000 200,000 33.33% 156 Mansfield Ave. Connection 738,000 0 738,000 1,012,924 274,924 37.25% 157 Sullivan Rd W Bridge Temp Repairs 200,000 0 200,000 0 (200,000) (100.00%) 159 University Rd/I-90 Overpass Study 284,000 0 284,000 125,000 (159,000) (55.99%) 160 Evergreen-16th to 32nd reconstruction 959,000 0 959,000 0 (959,000) (100.00%) 166 Pines Rd(SR27)&Grace Ave. Intersect Safety 0 0 0 98,100 98,100 #DIV/0! 167 Citywide Safety Improvements(bike/ped) 0 0 0 450,995 450,995 #DIV/0! 168 Wellesley Ave&Adams Rd Sidewalk 0 0 0 554,500 554,500 #DIV/0! 169 Argonne/Mullan Corridor Safety-Indiana to Broac 0 0 0 104,460 104,460 #DIV/0! 170 Argonne Road-Empire to Knox Corridor Safety 0 0 0 172,785 172,785 #DIV/0! 171 Sprague Ave ADA Sdwlk Improve(Havana-Fanc 0 0 0 110,400 110,400 #DIV/0! Contingency 1,500,000 0 1,500,000 1,500,000 0 0.00% Total expenditures 10,725,804 0 10,725,804 7,957,725 (2,768,079) (25.81%) Revenues over(under)expenditures 89,000 89,000 0 Beginning fund balance 73,646 73,646 162,646 Ending fund balance 162,646 162,646 162,646 27 CITY OF SPOKANE VALLEY,WA 10/30/2012 2013 Budget 2012 2013 Difference Between As Amended As Proposed 2012 and 2013 Februa 28 Amendment Amended Bud et $ % CAPITAL PROJECTS FUNDS-continued #304-MIRABEAU PROJECTS FUND Revenues Other Miscellaneous Revenue 0 0 0 0 0 #DIV/0! Investment Interest 0 14 14 0 (14) (100.00%) Total revenues 0 14 14 0 (14) (100.00%) Expenditures CapitalOutlays 0 0 0 0 0 #DIV/0! Transfer-out-#309 0 44,361 44,361 0 (44,361) (100.00%) Total expenditures 0 44,361 44,361 0 (44,361) (100.00%) Revenues over(under)expenditures 0 (44,347) 0 Beginning fund balance 44,347 44,347 0 Ending fund balance 44,347 0 0 #307-CAPITAL GRANTS FUND Revenues Grant Proceeds 0 0 0 0 0 #DIV/0! Miscellaneous 0 0 0 0 0 #DIV/0! Transfer-in-#302 0 0 0 0 0 #DIV/0! Total revenues 0 0 0 0 0 #DIV/0! Expenditures 069 Broadway-190 to Park Road-Trans-#302 0 0 0 0 0 #DIV/0! 088 Broadway-Moore to Flora 0 0 0 0 0 #DIV/0! Miscellaneous 0 0 0 0 0 #DIV/0! Total expenditures 0 0 0 0 0 #DIV/0! Revenues over(under)expenditures 0 0 0 Beginning fund balance 147 147 147 Ending fund balance 147 147 147 #309-PARKS CAPITAL PROJECTS FUND Revenues Grant Proceeds 0 0 0 0 0 #DIV/0! Transfer-in-#001 100,000 29,202 129,202 50,000 (79,202) (61.30%) Transfer-in-#304 0 44,361 44,361 0 (44,361) (100.00%) Investment Interest 0 0 0 0 0 #DIV/0! Total revenues 100,000 73,563 173,563 50,000 (123,563) (71.19%) Expenditures Terrace View Park Shelter 0 0 0 0 0 #DIV/0! Terrace View Park Play Equipment 120,000 0 120,000 0 (120,000) (100.00%) Contingency 50,000 0 50,000 0 (50,000) (100.00%) CenterPlace S. Landscape Development Project 0 73,563 73,563 0 (73,563) (100.00%) Greenacres Park 0 0 0 0 0 #DIV/0! Capital 0 0 0 50,000 50,000 #DIV/0! Total expenditures 170,000 73,563 243,563 50,000 (193,563) (79.47%) Revenues over(under)expenditures (70,000) (70,000) 0 Beginning fund balance 411,151 411,151 341,151 Ending fund balance 341,151 341,151 341,151 28 CITY OF SPOKANE VALLEY,WA 10/30/2012 2013 Budget 2012 2013 Difference Between As Amended As Proposed 2012 and 2013 Februa 28 Amendment Amended Bud et $ % CAPITAL PROJECTS FUNDS-continued #310-CNIC FACILITIES CAPITAL PROJECTS FUND Revenues Spokane Cnty reimb on STEP-48th&Sundown 0 78,500 78,500 0 (78,500) (100.00%) Spokane Cnty Library District 0 744,048 744,048 0 (744,048) (100.00%) Investment Interest 6,000 0 6,000 0 (6,000) (100.00%) Total revenues 6,000 822,548 828,548 0 (828,548) (100.00%) Expenditures West Gateway at Thierman 120,000 0 120,000 0 (120,000) (100.00%) STEP-Greenhaven 0 118,000 118,000 0 (118,000) (100.00%) STEP-48th&Sundown 0 173,500 173,500 0 (173,500) (100.00%) Prof Svc related to potential Sprague prop acq 0 30,000 30,000 0 (30,000) (100.00%) Acquisition of Sprague property 0 2,500,000 2,500,000 0 (2,500,000) (100.00%) Transfer-out#314(Park Development) 0 0 0 0 0 #DIV/0! Total expenditures 120,000 2,821,500 2,941,500 0 (2,941,500) (100.00%) Revenues over(under)expenditures (114,000) (2,112,952) 0 Beginning fund balance 3,856,623 3,856,623 1,743,671 Ending fund balance 3,742,623 1,743,671 1,743,671 #311 -PAVEMENT PRESERVATION Revenues Transfers in-#001 (100%>$26mm) 0 2,045,203 2,045,203 0 (2,045,203) (100.00%) Transfers in-#001 0 0 0 0 0 #DIV/0! Transfers-in#101 0 0 0 282,000 282,000 #DIV/0! Transfers-in#123 0 0 0 616,284 616,284 #DIV/0! Transfers-in#301 0 0 0 150,000 150,000 #DIV/0! Transfers-in#302 0 0 0 150,000 150,000 #DIV/0! Investment Interest 2,200 0 2,200 0 (2,200) (100.00%) Total revenues 2,200 2,045,203 2,047,403 1,198,284 (849,119) (41.47%) Expenditures Pavement preservation 0 0 0 1,198,284 1,198,284 #DIV/0! Transfers-out#303-Sullivan Brdg Rpr 200,000 0 200,000 0 (200,000) (100.00%) Transfers-out#303-Evergreen 16-32 111,000 0 111,000 0 (111,000) (100.00%) 2012 Pavement Preservation-Phase 1 &2 0 2,818,883 2,818,883 0 (2,818,883) (100.00%) Total expenditures 311,000 2,818,883 3,129,883 1,198,284 (1,931,599) (61.71%) Revenues over(under)expenditures (308,800) (1,082,480) 0 Beginning fund balance 1,084,681 1,084,681 2,201 Ending fund balance 775,881 2,201 2,201 #312-CAPITAL RESERVE FUND Revenues Transfers in-#001 0 0 0 7,826,207 7,826,207 #DIV/0! Investment Interest 0 0 0 0 0 #DIV/0! Total revenues 0 0 0 7,826,207 7,826,207 #DIV/0! Expenditures CapitalOutlays 0 0 0 0 0 #DIV/0! Total expenditures 0 0 0 0 0 #DIV/0! Revenues over(under)expenditures 0 0 7,826,207 Beginning fund balance 0 0 0 Ending fund balance 0 0 7,826,207 29 CITY OF SPOKANE VALLEY,WA 10/30/2012 2013 Budget 2012 2013 Difference Between As Amended As Proposed 2012 and 2013 Februa 28 Amendment Amended Bud et $ % ENTERPRISE FUNDS #402-STORMWATER FUND RECURRING ACTIVITY Revenues Stormwater Management Fees 1,750,000 0 1,750,000 1,800,000 50,000 2.86% Investment Interest 5,000 0 5,000 1,800 (3,200) (64.00%) Miscellaneous 0 0 0 0 0 #DIV/0! Total Recurring Revenues 1,755,000 0 1,755,000 1,801,800 46,800 2.67% Expenditures Wages/Benefits/Payroll Taxes 438,614 0 438,614 475,604 36,990 8.43% Supplies 32,540 0 32,540 16,300 (16,240) (49.91%) Services&Charges 1,244,287 0 1,244,287 1,132,687 (111,600) (8.97%) Intergovernmental Payments 23,000 0 23,000 23,000 0 0.00% Transfers-out-#001 15,000 0 15,000 13,400 (1,600) (10.67%) Transfers-out-#303 0 0 0 0 0 #DIV/0! Total Recurring Expenditures 1,753,441 0 1,753,441 1,660,991 (92,450) (5.27%) Recurring Revenues Over(Under) Recurring Expenditures 1,559 0 1,559 140,809 NONRECURRING ACTIVITY Revenues Grant Proceeds-Sullivan Brdg Drn Retrofit 153,667 0 153,667 200,000 46,333 30.15% Transfers-in-#101 (shop facility) 0 0 0 0 0 #DIV/0! Total Nonrecurring Revenues 153,667 0 153,667 200,000 46,333 30.15% Expenditures Capital-various projects 400,000 0 400,000 150,000 (250,000) (62.50%) Sullivan Bridge Drain Retrofit 0 0 0 267,000 267,000 #DIV/0! Total Nonrecurring Expenditures 400,000 0 400,000 417,000 17,000 4.25% Nonrecurring Revenues Over(Under) Nonrecurring Expenditures (246,333) 0 (246,333) (217,000) Excess(Deficit)of Total Revenues Over(Under)Total Expenditures (244,774) 0 (244,774) (76,191) Beginning working capital 2,382,660 2,382,660 2,137,886 Ending working capital 2,137,886 2,137,886 2,061,695 #403-AQUIFER PROTECTION AREA Revenues Spokane County 500,000 0 500,000 500,000 0 0.00% Investment Interest 2,500 0 2,500 1,000 (1,500) (60.00%) Grant-Sprague Swales 0 666,622 666,622 0 (666,622) (100.00%) Grant-Decant Facility 0 0 0 0 0 #DIV/0! Total revenues 502,500 666,622 1,169,122 501,000 (668,122) (57.15%) Expenditures Sprague Swales 630,000 541,411 1,171,411 0 (1,171,411) (100.00%) Capital-various 0 0 0 90,000 90,000 #DIV/0! 14th Ave Custer to Carnahan 0 0 0 200000 200,000 #DIV/0! Bettman-Dickey Storm drain 0 0 0 210,000 210,000 #DIV/0! Decant Facility 0 0 0 0 0 #DIV/0! Total expenditures 630,000 541,411 1,171,411 500,000 (671,411) (57.32%) Revenues over(under)expenditures (127,500) (2,289) 1,000 Beginning working capital 417,326 417,326 415,037 Ending working capital 289,826 415,037 416,037 30 CITY OF SPOKANE VALLEY,WA 10/30/2012 2013 Budget 2012 2013 Difference Between As Amended As Proposed 2012 and 2013 Februa 28 Amendment Amended Bud et $ % INTERNAL SERVICE FUNDS #501 -ER&R FUND Revenues Transfer-in-#001 0 0 0 15,400 15,400 #DIV/0! Transfer-in-#101 0 0 0 10,777 10,777 #DIV/0! Transfer-in-#101 (plow replace.) 100,000 0 100,000 150,000 50,000 50.00% Transfer-in-#402 0 0 0 1,567 1,567 #DIV/0! Investment Interest 0 0 0 1,000 1,000 #DIV/0! Total revenues 100,000 0 100,000 178,744 78,744 78.74% Expenditures Computer replacement lease 0 0 0 0 0 #DIV/0! Software/Hardware replacement 0 0 0 0 0 #DIV/0! Vehicle Replacement 0 0 0 50,000 50,000 #DIV/0! Snow Plow Replacement 0 0 0 0 0 #DIV/0! Total expenditures 0 0 0 50,000 50,000 #DIV/0! Revenues over(under)expenditures 100,000 100,000 128,744 Beginning working capital 932,335 932,335 1,032,335 Ending working capital 1,032,335 1,032,335 1,161,079 #502-RISK MANAGEMENT FUND Revenues Investment Interest 0 0 0 0 0 #DIV/0! Transfer-in-#001 319,000 0 319,000 319,000 0 0.00% Total revenues 319,000 0 319,000 319,000 0 0.00% Expenditures Auto&Property Insurance 319,000 0 319,000 319,000 0 0.00% Unemployment Claims 0 0 0 0 0 #DIV/0! Miscellaneous 0 0 0 0 0 #DIV/0! Total expenditures 319,000 0 319,000 319,000 0 0.00% Revenues over(under)expenditures 0 0 0 Beginning fund balance 30,590 30,590 30,590 Ending fund balance 30,590 30,590 30,590 TOTAL OF ALL FUNDS Total of Revenues for all Funds 55,983,894 3,607,950 59,591,844 62,026,183 Total of Expenditures for all Funds 58,102,320 8,773,560 66,875,880 63,570,333 Total Capital expenditures(included in total expenditures) 12,396,804 6,337,049 18,733,853 11,028,866 31 City of Spokane Valley 2013 Budget Revenues by Type General Fund Property Tax $ 10,943,700 Sales Tax 15,100,000 Criminal Justice Sales Tax 1,280,000 Public Safety Sales Tax 750,000 Gambling Tax 612,500 Franchise Fees/Business Registration 1,135,000 State Shared Revenues 1,684,600 Service Revenues 1,304,000 Fines and Forfeitures 1,502,300 Recreation Program Fees 571,500 Miscellaneous, Investment Int. ,Transfers 241,100 Total General Fund 35,124,700 Other Funds Street Fund 4,766,100 Paths&Trails Fund 7,800 Hotel/Motel Fund 460,500 CenterPlace Operating Reserve Fund 500 Service Level Reserve Fund 7,000 Winter Weather Reserve Fund 700 City Facilities Repair& Replacement 1,600 Debt Service LTGO 03 623,023 Capital Projects Fund 500,500 Special Capital Projects Fund 501,000 Street Capitial Projects Fund 7,957,725 Mirabeau Point Project Fund - CDBG Fund Revenues - Capital Grants Fund - Barker Bridge-Federal Grant Fund - Parks Capital Fund 50,000 Civic Facilities Capital Fund - Pavement Preservation Fund 1,198,284 Capital Reserve Fund 7,826,207 Stormwater Management Fund 2,001,800 Aquifer Protection Area 501,000 Equipment Rental &Replacement Fund 178,744 Risk Management Fund 319,000 Total Other Funds 26,901,483 Total All Funds $ 62,026,183 32 � City of Spokane Valley 2013 General Fund Revenues $35,124�700 Public Safety Sales Tax 2� GamblingTax Criminal lustice Sales Tax� 2% ii 4% � �Franchise Fees/Business Registrations 3% State Shared Revenues Sales Tax 5% II 43% Service Revenues 4% `-----_..�Fines&Forfeitures 4% Recreation Program Fees 1% �_.___.v Miscellaneous 1% . _ �. Property Tax 31% 33 City of Spokane Valley 2013 City Wide Revenues $ 62,026,183 �Capital Projeds Funds 29% __,: ..,_. Debt Service Fund 1� ` Stormwater Management OtherSpecial Revenue Funds_ '` Fund 1% 3% Street Fund � 8� /APA Fund 1% -InternalService Funds 1% i' ,i : General Fund 56% 34 Ciry of Spokane Valley 2013 Budget Detail Revenues by Type 2011 2012 2013 Proposed General Fund Revenues Actual Budget Budget Propertv Tax PropertyTax $ 10,461,051 $ 1Q808,900 $ 10,943,700 Property Tax-Delinquent 220,569 - - 10,681,620 10,808,900 10,943,700 Sales Taxes Sales Tax 14,854,749 14,210,000 15,10Q000 SalesTax-Criminal Justice 1,266,819 1,200,000 1,28Q000 Sales Tax-Public Safety 724,219 790,000 750,000 16,845,787 16,200,000 17,130,000 Gamblinq Taxes Amusement Games 10,882 10,000 10,800 Card Games 447,778 550,000 535,500 Interest on Gambling Tax 137 10,000 200 Punch Boards&Pull Tabs 65,569 70,000 66,000 524,367 640,000 612,500 Licenses&Permits Business Licenses 90,238 90,000 90,000 Comcast PEG Contribution 25,115 - 25,000 Franchise Fees 1,015,327 1,176,000 1,020,000 1,130,680 1,266,000 1,135,000 State Shared Revenues City Assistance State Revenue - 10,000 - Criminal Justice Area#4 130,326 130,000 130,100 Criminal Justice Special Programs 74,942 76,600 80,600 DUI-Cities 19,171 17,000 17,300 False Alarm Srvs - - - Liquor Board Excise Tax 437,486 451,400 76,100 Liquor Board Profits 625,605 557,800 812,200 MVET Criminal Justice-Population 19,853 22,500 23,500 Payment in Lieu of Taxes-DNR 3,870 3,500 4,800 Streamline Sales Tax(SST)Mitigation 589,154 560,000 540,000 Work Study Reimbursement 3,723 5,500 - 1,904,131 1,834,300 1,684,600 Service Revenues Airway Heights Bldg.Plan Rev. 13,645 14,000 - Building Permits 597,906 590,000 730,000 Building Plan ReviewFees 149,104 150,800 - Code Enforcement 10,211 - - Developer Mitigation Rev 51,238 52,000 - Cry Wolf Fees OOL000.000.34228.02 154,550 145,000 130,000 Demolition Permits 2,567 5,200 3,000 Grading Permits 2,479 5,000 1,100 Mechanical Permits 59,873 92,000 84,000 Misc.Permits&Fees 5,831 5,000 5,900 Planning Fees 140,784 106,000 310,000 EECBG Grant 62,084 - - Plumbing Permits 36,138 35,000 40,000 Right of Way Permits 105,765 100,000 - 1,392,175 1,300,000 1,304,000 Fines and Forfeitures Public Safety Grants 163,657 55,000 - Fines&Forfeits-Traffic 666,777 900,000 832,300 Other Criminal-Non Traffic Fines 754,101 1,000,000 670,000 1,584,536 1,955,000 1,502,300 Recreation Proaram Charqes Activity Fees(To use a recreational facility) 214,096 215,000 215,000 Program Fees(To participate in a program) 317,625 355,000 356,500 531,721 570,000 571,500 Miscellaneous Investment Interest 82,691 145,000 90,000 SalesTax Interest 10,793 50,000 15,000 Property Tax I nterest - - - Police Precinct Rent&Maint. 52,009 55,000 53,000 Office of Public Def-Re-Licensing Grant - - - Miscellaneous Revenue&Grants 3,278 - - 148,771 250,000 158,000 Transfers Transfer-in-#101(street admin) 25,000 39,600 39,700 Transfer-in-#105(h/m tax-CP advertising) - 30,000 30,000 Transfer-in-#310(full paveback) 1,051,730 - - Transfer-in-#402(storm admin) 13,386 15,000 13,400 1,090,116 84,600 83,100 Total General Fund Revenue $ 35,833,904 $ 34,908,800 $ 35,124,700 35 City of Spokane Valley 2013 Budget Detail Revenues by Type 2011 2012 2013 OtherFund Revenues Actuals Budget Proposed Budget 101 Street Fund Investment Interest - 5,000 5,000 MotorFuel(Gas)Tax 1,900,708 1,897,800 1,861,100 Other Miscellaneous Revenues&Grants 517,825 - - Street Maintenance&Repair Charges 25,259 - - Utilities tax 2,880,963 3,000,000 2,900,000 5,324,755 4,902,800 4,766,100 102 Arterial Street Fund Transfer from:Capital Grants Fund - - - 103 Paths&Trails Fund Interfund Transfer-in-#101(MVFT) - - - Motor Fuel(Gas)Tax 7,898 8,000 7,800 7,898 8,000 7,800 105 Hotel/Motel Fund Hotel/Motel Tax 457,603 430,000 460,000 Investmentlnterest 455 700 500 458,057 430,700 460,500 120 CenterPlace Operatinq Reserve Investmentlnterest 556 700 500 556 700 500 121 Service Level Stabilization Reserve Transfer from General Fund - - - Investmentlnterest 8,632 10,000 7,000 8,632 10,000 7,000 122 Winter Weather Reserve Interfund Transfer - - - Investmentlnterest 837 700 700 837 700 700 123 Citv Facilities Repair&Replacement Investment Interest 1,989 2,000 1,600 Interfund Transfer#001 394,600 397,000 396,589 399,000 1,600 204 Debt Service-LTGO 03 Facilities District Revenue 427,120 432,320 437,120 Interfund Transfer-in-#301 92,251 92,652 92,951 Interfund Transfer-in-#302 92,251 92,651 92,952 611,623 617,623 623,023 301 Capital Proiects Fund Investmentlnterest 1,518 400 500 REET 1-1st 25 Percent 481,623 475,000 500,000 Transfer from:Street Capital Projects 483,141 475,400 500,500 302 Special Capital Proiects Fund Investment Interest 1,732 2,000 1,000 REET 2-2nd 25 Percent 479,129 475,000 500,000 Transfer from:Street Capital Projects 480,861 477,000 501,000 303 Street Capital Proiects Developer Contributions 92,768 275,000 - Grant Proceeds 3,298,073 7,828,118 6,597,842 Interfund Transfer-in-#102 8,502 89,000 - Interfund Transfer-in-#301 278,105 363,627 742,404 Interfund Transfer-in-#302 1,045,667 1,448,059 617,479 Interfund Transfer-in-#311 - 811,000 Interfund Transfer-in-#401 56,862 - - Transfer from Street Fund 13,105 - - Transfer from General Fund 551,730 5,344,813 10,814,804 7,957,725 304 Mirabeau Proiects Fund Investmentlnterest 45 14 45 14 - 307 Capital Grants Fund Transfer from Art.St fund#102 49,518 - - Spokane county utility 20,103 - - Miscellaneous/Private Development 18 - - Transfers from Special Capital Projects Fund 45,714 - Transfer from Capital Project(301) - - - Transfer from Stormwater 115,353 - - 36 City of Spokane Valley 2013 Budget Detail Revenues by Type 2011 2012 2013 OtherFund Revenues Actuals Budget Proposed Budget 308 Barker Bridpe Reconstruction-Fed Grant Coordination Revenue 765 - - Transfer from Capital Project(301) 133,588 134,353 - - 309 Parks Capital Proiects Investment Interest 1,735 - - State Rec&Conservation Grant Rev 496,250 - - Transfer-in-#001 100,000 129,202 50,000 Transfer-in-#304 - 44,361 - 597,985 173,563 50,000 310 Civic Facilities Capital Proiects Investment Interest 8,609 6,000 - Spokane Cnty reimb on STEP-48th&Sundown - 78,500 Spokane Cnty Library District-land acquisition - 744,048 - 8,609 828,548 - 311 Pavement Preservation Investment Interest - 2,200 - Transfers-in-#001(100%>$26mm) - 2,045,203 - Transfers-in-#001 - - - Transfers-in-#101 - - 282,000 Transfers-in-#123 - - 616,284 Transfers-in-#301 - - 150,000 Transfers-in-#302 - - 150,000 - 2,047,403 1,198,284 312 Capital Reserve Fund Transfers-in-#001 - - 7,826,207 - - 7,826,207 402 Stormwater Manaqement Fund Grant Proceeds 373,861 153,667 - Interfund Transfers-in-#101(shop facility) - - - Investment Interest 2,833 5,000 1,800 Stormwater Management Fee 1,832,952 1,750,000 1,800,000 2,209,646 1,908,667 2,001,800 403 Aquifer Protection Area Investment Interest - 2,500 1,000 Grant-Sprague Swales - 666,622 Spokane County 417,326 500,000 500,000 417,326 1,169,122 501,000 501 Epuipment Rental&Replacement Fund Investment Interest 1,456 - 1,000 InterfundTransfer-in-#001 15,400 - 15,400 InterfundTransfer-in-#101 9,100 - 10,777 Interfund Transfer-in-#101(plow replace) 100,000 150,000 Interfund Transfer-in-#402 - - 1,567 25,956 100,000 178,744 502 Risk Manaqement Fund Employment Security Transfers - - - InterfundTransfer-#001 319,000 319,000 319,000 Investmentlnterest 25 - - 319,025 319,000 319,000 TotalallotherFunds Revenue 16,946,059 24,683,044 26,901,483 GeneralFund Revenues 35,833,904 34,908,800 35,124,700 TotalRevenues 52,780,008 59,591,844 62,026,183 37 City of Spokane Valley 2013 Budget Expenditures by Department General Fund Council $ 390,111 City Manager 1,047,155 Public Safety 22,139,200 Operations&Administrative Deputy City Manager 609,706 Finance 1,089,633 Human Resources 228,041 Public Works 876,443 Planning &Community Development Ad mi n 257,175 Development Engineering 850,845 Planning 869,743 Building 1,162,582 Li bra ry - Parks&Recreation Administration &Maintenance 1,059,717 Recreatio n 224,999 Aq uati cs 485,600 Senior Center 88,143 Ce nterPl a ce 796,884 General Government 2,965,557 Transfer-#312-Capital Reserve Fund 7,826,207 Total General Fund 42,967,741 OtherFunds Street Fund 4,903,999 Paths&Trails Fund - Hotel/Motel Fund 460,500 CenterPlace Operating Reserve Fund - Service Level Stabilization Fund - Winter Weather Reserve Fund - Civic Facility Replacement Fund 616,284 Debt Service- LTGO 03 623,023 Capital Projects Fund 985,355 Special Capital Projects Fund 860,431 Street Capital Projects Fund 7,957,725 Mirabeau Point Capital Projects Fund - Capital Grants Fund - Parks Capital Projects Fund 50,000 Civic Facilities Capital Projects Fund - Pavement Preservation 1,198,284 Capital Reserve Fund - Stormwater Management Fund 2,077,991 Aquifer Protection Area 500,000 Equipment Rental &Replacement 50,000 Risk Management Fund 319,000 Total All Funds $ 63,570,333 38 � City of Spokane Valley 2013 General Fund Expenditures II $42,967,741 Public Safety 52%I �- - '� ''— _ _ �i�Parks&Recreations �''� ' 6% Planning&Community Development 7% IIPublic Works General Government 2% 7% Operation&Administrative 5% Legislative&Executive Transfer-#312-Capital 3� Reserve Fund 18% 39 City of Spokane Valley 2013 City Wide Expenditures $ 63,570,333 Stormwater&APA Funds ^4% I Gen.Gov.,Risk Mgmt,Equip Public Safety 17% - 35% � Capital Projects/ 19% Operations&Administrative 7% Reserves,Tourism� 1% Planning&Community Street Fund Parks&Recreation Development 8% 4/ 5% 40 CITY OF SPOKANE VALLEY,WA 2013 Budget General Fund Expenditures by Department and Type Wag�,Benefits pp Servic9s& �� p apital � &Pa roll Taxes Su lies Char es Inter ovemmental Interfund Ex enditures Total General Fund Legislative Branch $ 188,868 $ 4,150 $ 197,093 $ - $ - $ - $ 390,111 Legislative&Executive 906,901 5,700 134,554 - - - 1,047,155 Public Safety - - - 22,139,200 - - 22,139,200 Operations&Administrative Deputy City Manager 573,870 2,350 33,486 - - - 609,706 Finance 1,055,533 3,500 30,600 - - - 1,089,633 Human Resources 210,161 700 17,180 - - - 228,041 Public Works 741,993 25,500 108,950 - - - 876,443 Planning&Community Development Admin 227,975 3,100 11,100 15,000 - - 257,175 Planning 729,293 7,250 93,200 40,000 - - 869,743 Building 1,036,282 34,200 48,700 30,000 8,400 5,000 1,162,582 Development Engineering 764,895 7,800 48,150 30,000 - - 850,845 Library - - - - - - - Parks&Recreation Parks Administration&Maint. 221,717 35,800 784,200 11,000 7,000 - 1,059,717 Recreation 145,999 6,700 72,300 - - - 224,999 Aquatics - 2,500 483,100 - - - 485,600 SeniorCenter 77,693 3,500 6,950 - - - 88,143 CenterPlace 406,402 68,947 321,535 - - - 796,884 General Govemment - 18,700 1,426,500 265,600 369,000 885,757 2,965,557 Transferout-#312CapitalReserveFund - - - - 7,826,207 - 7,826,207 Total General Fund $ 7,287,582 $ 230,397 $ 3,817,598 $ 22,530,800 $ 8,210,607 $ 890,757 $ 42,967,741 41 Fund: 001 General Fund Spokane Valley Dept: 011 Legislative Branch 2013 Budget 011 -Council This department accounts for the cost of providing effective elected representation of the citizenry in the governing body. The Council makes policy decisions for the City and is accountable to Spokane Valley citizens by making decisions regarding how resources are allocated,the appropriate levels of service,and establishing goals and policies for the organization. Accomplishments for 2012 • Continued monitoring of significant wastewater issues Monitor status of Spokane County Wastewater Permit. Staff reviewing County Flood Plain Study for potential discharge to Saltese Flats. • Solid Waste- to include identifying the issue&research alternatives of joining the consortium or handling it ourselves and examining the consequences of each alternative. Attended intergovernmental workshops and discussions regarding solid waste. City Manager is on the Joint Committee with other jurisdictions to develop an RFP to determine options for Waste-to-Energy-Plant, long haul,and transfer station.Also explored options for solid waste collection. • Review and Evaluate Development Regulations and compare with surrounding Cities. Schedule council review and code update of sign and landscape code,zoning use matrix, boundary line adjustment process and building permit and application timeframes. • Develop a Shoreline Master Program to provide appropriate regulatory protection for waters of State-wide significance as required by state code. Shoreline Inventory,goals and policies drafted and approved by Planning Commission and City Council. DOE Grant approved to assist in development of plan. • Pursue a legislative capital budget request. Work with Council to develop legislative agenda and capital requests for Park Road Pool Property and Sullivan Bridge. Pursued legislative request through legislative advisor. Unsuccessful in 2012. • Create an economic development plan including options for City Hall. Worked with Community Development to initiate an economic development plan. Met with local partners and economic development agencies. Developed Plan overview and inventoried partners. Plan pending input from Ad Hoc Committee. Changes to development regulations,stormwater swales and beautification and traffic infrastructure all economic development related. Goals for 2013 • Continue monitoring wastewater issues, including governance of wastewater facilities,and pursuit of the most efficient and economical methods to ensure the continuation of wastewater discharge licenses. • Pursue the topic of Solid Waste to include identifying the issue and obtaining alternatives of joining the consortium or handling it ourselves and the consequences of each alternative. • Develop a Shoreline Master Program to appropriate regulatory protection for waters of statewide significance as required by state statute. • Pursue a legislative capital budget request for possible financial assistance in the restoration of the Sullivan Bridge; purchase of a Transfer Station;and the assistance with creating the Appleway Trail Project. • Create an Economic Development Plan including review and evaluation of Spokane Valley's development regulations and how they compare with other jurisdictions;and keeping options open for an alternative city hall. 42 Fund: 001 General Fund Spokane Valley Dept: 011 Legislative Branch 2013 Budget 011 -Council Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Personnel-FTE Equivalents Mayor 1.0 1.0 1.0 Council 6.0 6.0 6.0 Total FTEs 7.0 7.0 7.0 Budget Detail Salaries,Wages, &Benefits $ 141,389 $ 174,867 $ 188,868 Supplies 3,515 6,250 4,150 Services&Charges 139,814 205,132 197,093 Total Legislative Branch $ 284,718 $ 386,249 $ 390,111 43 Fund:001 General Fund Spokane Valley Dept: 013 Executive&Legislative Support 2013 Budget 013-Citv Manaaer This department is accountable to the City Council for the operational results of the organization,effective support of elected officials in achieving their goals;fulfillment of the statutory requirements of the City Manager,implementation of City Council policies,and provision of a communication linkage between citizens,the City Council,City departments, and other government agencies. Accomplishments for 2012 • Support Council Goals: • Continued monitoring of significant wastewater issues Monitor status of Spokane County Wastewater Permit.Staff reviewing County Flood Plain Study for potential discharge to Saltese Flats. • Solid Waste to include identifying the issue&research alternatives of joining the consortium or handling it ourselves and examining the consequences of each alternative. Attended intergovernmental workshops and discussions regarding solid waste.City Manager is on the Joint Committee with other jurisdictions to develop an RFP to determine options for Waste-to-Energy-Plant,long haul,and transfer station.Also explored options for solid waste collection. • Review and Evaluate Development Regulations and compare with surrounding Cities. Schedule council review and code update of sign and landscape code,zoning use matrix,boundary line adjustment process and building permit and application timeframes. • Develop a Shoreline Master Program to provide appropriate regulatory protection for waters of State-wide significance as required by state code. Shoreline Inventory,goals and policies drafted and approved by Planning Commission and City Council. DOE Grant approved to assist in development of plan. • Pursue a legislative capital budget request. Work with Council to develop legislative agenda and capital requests for Park Road Pool Property and Sullivan Bridge.Pursued legislative request through legislative advisor.Unsuccessful in 2012. • Create an economic development plan including options for City Hall. Worked with Community Development to initiate an economic development plan.Met with local partners and economic development agencies. Developed Plan overview and inventoried partners.Plan pending input from Ad Hoc Committee.Changes to development regulations,stormwater swales and beautification and traffic infrastructure all economic development related. Goals for 2013 • Continue monitoring wastewater issues,including governance of wastewater facilities,and pursuit of the most efficient and economical methods to ensure the continuation of wastewater discharge licenses. • Pursue the topic of Solid Waste to include identifying the issue and obtaining alternatives of joining the consortium or handling it ourselves and the consequences of each alternative. • Develop a Shoreline Master Program to appropriate regulatory protection for waters of statewide significance as required by state statute. • Pursue a legislative capital budget request for possible financial assistance in the restoration of the Sullivan Bridge;purchase of a Transfer Station;and the assistance with creating the Appleway Trail Project. • Create an Economic Development Plan including review and evaluation of Spokane Valley's development regulations and how they compare with other jurisdictions;and keeping options open for an alternative city hall. 44 Fund:001 General Fund Spokane Valley Dept: 013 Executive&Legislative Support 2013 Budget 013-Citv Manaaer Budaet Summarv 2013 2011 2012 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 Budget Detail(*) Salaries,Wages,&Benefits $ 722,496 $ 906,951 $ 906,901 Supplies 3,273 7,720 5,700 Services&Charges 215,742 151,794 134,554 Total Executive&Legislative Support $ 941,511 $ 1,066,465 $ 1,047,155 45 Fund: 001 General Fund City of Spokane Valley Dept: 016 Public Safety 2013 Budget 016 -Public Safetv The Public Safety department budget provides funds for the protection of persons and property in the city. The City contracts with Spokane County for law enforcement, district court, prosecutor services, public defender services, probation services,jail and animal control services. See following page for detail information on each budgeted section. Judicial System -The Spokane County District Court is contracted to provide municipal court services. The contract provides for the services ofjudge and court commissioner with related support staff. Budgeted amount also includes jury management fees. Budgeted contract amount: $ 2,090,326 Law Enforcement- The Spokane County Sheriffs Office is responsible for maintaining law and order and providing police services to the community under the direction of the Police Chief. The office provides for the preservation of life, protection of property, and reduction of crime. Budgeted contract amount: $ 17,220,568 Jail System -Spokane County provides jail and probation services for persons sentenced by any City of Spokane Valley Municipal Court Judge for violating laws of the city or state. Budgeted contract amount: $ 1,301,540 Animal Control -Spokane County will provide animal control services to include licensing, care and treatment of lost or stray animals, and response to potentially dangerous animal confrontations. Budgeted contract amount: $ 268,351 Fines & Forfeitures State Remittance Budgeted contract amount: $ 1,050,264 Communications Budgeted contract amount: $ 208,151 Interfund Transfers -Transfer to Fund #123 to cover future building improvements or the eventual replacement of the precinct building $ - Total $ 22,139,200 46 City of Spokane Valley 2013 Budget 016-Public Safety 2013 2011 2012 Proposed Actual Budget Budget Judicial System: District Court Contract 814,284 1,071,588 898,375 Jury Management Contract - - - Intergovernmental Payments 30,855 - - Public Defender Contract 485,456 582,643 672,894 ProsecutorContract 396,151 430,074 393,219 Pretrial Services Contract 83,137 128,393 125,838 Prosecutor-Funded by JAG Grant 12,403 - - Subtotal Judicial System 1,822,285 2,212,698 2,090,326 Law Enforcement System: Sheriff Contract 16,296,352 16,422,754 16,599,835 Emergency Management Contract 81,116 84,970 82,291 Wages&Benefits 2,618 4,887 4,936 Operating Supplies 1,696 2,449 2,473 Repair&Maintenance.Supplies 1,713 2,449 2,473 Gas, Oil, &Tires 945 - - Small Tools&Minor Equipment 493 980 990 Electricity/Gas 23,866 33,545 33,880 Water 2,080 2,516 2,541 Sewer 754 839 847 Waste Disposal 3,423 2,935 2,964 Copier Maintenance - - - Law Enf. Bldg Maintenance Contract 52,730 73,419 74,153 Contingency - 53,395 367,735 Crywolf Charges&Fees 36,616 45,000 45,450 Sterling Bank Fees 4,316 - - Crywolf Refunds 1,360 - - Subtotal Law Enforcement System: 16,510,081 16,730,138 17,220,568 Jail System: Jail Contract 492,620 1,333,131 1,301,540 Jail-Geiger Corrections Center 127,520 - - Work Release(Geiger) 471,530 - Subtotal Jail System: 1,091,670 1,333,131 1,301,540 Other: CapitalOutlays/Communications 243,670 271,154 208,151 Fines&Forfeitures State Remittance 974,099 1,057,363 1,050,264 Animal Control Contract 314,255 315,516 268,351 Non-Capital Equipment for JAG Grant 1,707 - - Non-Capital Equip for ARRA JAG Grant 1,946 - - Travel/Mileage 212 - - Building Replacement Costs 80,000 80,000 - Nighttime Seatbelt Patrol Overtime 3,196 - Hwy 27 Traffic Safety Overtime 4,799 - - X-52 DUI Overtime 7,891 - - Traffic Safety Emergency 5,565 - - Child Car Seat Overtime 3,587 - - Slow Down or Pay Up 6,677 - - Subtota I Other: 1,647,604 1,724,033 1,526,766 Total Public Safety 21,071,640 22,000,000 22,139,200 47 City of Spokane Valley 2012 Budgeted Contract Expenditures 18,000,000 1f 599$35 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 1,301,540 898,375 672,894 393,219 74153 82,291 � 268,351 District Court Public Defender Prosecutor Sheriff Contract Emergency Law Enf. Bldg Jail Contract Animal Control Contract Contract Contract Management Maintenance Contract Contract Contract as Fund:001 General Fund Spokane Valley Dept: 018 Operations&Administrative Services 2013 Budget 018-Operations&Administrative Services The Operations&Administrative Services Department is composed of three divisions,the Deputy City Manager Division,the Finance Division,and the Human Resources Division. As of 2007,the Legal Division costs are included in the Executive and Legislative Support Division. 013-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 City Manager in his/her absence. Note: The Deputy City Manager position has been vacant since January 201 D but intended to be filled in the future. Accomplishments for 2012 • Evaluated animal control options and selected provider and facility to provide long-term service to the city. • Worked on Solid Waste evaluation process to meet long-term needs of Spokane Valley • Resolved lawenforcement billing dispute. • Identified alternatives to incarceration to pursue reducing future incarceration costs. • Evaluated prosecution alternatives to meet the specific needs of the Spokane Valley municipality. • Implemented public safety service contract amendments to ease administration and increase accuracy of associated costs. • Initiated planning for ten-year anniversary celebration. • Initiated branding and marketing plan for City including advertising in 4th quarter 2012. Goals for 2013 • Evaluate Solid Waste options and select most effective course. • Negotiate public safety contracts to incorporate perFormance measures,enhanced reporting,and customer service standards. • Implement quarterly reporting to Council on public safety service contracts. • Implement enhanced oversight standards for prosecution services. • Complete contract and purchasing procedures. • Implement and support planned programs and events in celebration of the ten year anniversary. • Provide public information and marketing support to the City's economic development and tourism promotion efforts. • Update Strategic Communications Plan. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Personnel-FTE Equivalents Deputy City Manager 1.0 1.0 1.0 Senior Administrative Analyst 1.0 1.0 1.0 Public Information Officer 1.0 1.0 1.0 Administrative Analyst 1.0 1.0 1.0 Administrative Assistant 2.0 1.0 0.0 Office Assistant I 1.0 1.0 1.0 Office Assistant II 1.0 1.0 1.0 Total FTEs 8.0 7.0 6.0 Intern 1.0 1.0 1.0 Budget Detail Salaries,Wages, &Benefits $ 424,953 $ 600,149 $ 573,870 Supplies 1,380 2,850 2,350 Services&Charges 79,375 55,885 33,486 Total Deputy City Manager Division $ 505,708 $ 658,884 $ 609,706 49 Fund:001 General Fund Spokane Valley Dept: 018 Finance Division 2013 Budget 014-Finance Division The Finance Division provides financial management services for all City departments. Programs include accounting and reporting,payroll,accounts payable,purchasing,budgeting and financial planning,treasury,information technology and investments. The division is also responsible for generating and analyzing data related to the City's operations. The department prepares monthly Finance Activity Reports for review by the City Manager and City Council as well as the Annual Financial Report that is subject to an annual audit conducted by the Washington State Auditor's Office. Accomplishments for 2012 • Implemented State Auditor recommendations. • Improved financial statement process and accuracy • Expanded the contents of the monthly Finance Department Activity Report to include an analysis of revenues, expenditures and changes in fund balance for every activity fund managed by the City. • Completed the installation of the Paladin SmartGov permit tracking software and worked with the community Development department to monitor actual results against City expectations. • Replaced 32 personal computers that reached the end of their life cycle and installed Microsoft Office 2010 on each of the new PCs. • Researched,acquired and installed safes to store valuables including money at the finance Department, Permit Center and CenterPlace. • Replaced 3 servers and updated/repurposed 1. Goals for 2013 • Consider 2011 audit recommendations • Work towards continued improvement and accuracy in the financial statement preparation process. • Assist in negotiations to renew the City's lease of the City Hall building which expires March 31,2013. • Work with other city Departments,evaluate existing City purchasing system and consider implementing revisions to procurement including the use of purchase requisitions and purchase orders. • Develop a system to audit sales tax receipts and ensure that sales taxes collected by businesses located in Spokane Valley are actually credited to the City as opposed to other municipalities. • Replace another 30 personal computers that will reach the end of their life cycle and install Microsoft Office 2010 on replacements. • Replace 3 servers that will reach the end of their life cycle. • Update the remaining 5 to 6 servers to 2008. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Personnel-FTE Equivalents Finance&Admin Services Director 1.00 1.00 1.00 Accounting Manager 1.00 1.00 1.00 Accountant/Budget Analyst 4.00 4.00 3.75 Accounting Technician 2.00 2.00 2.00 IT Specialist 3.00 2.00 2.00 GIS/Database Administrator 1.00 1.00 1.00 Total FTEs 12.00 11.00 10.75 Intern 1.0 0.0 0.0 Budget Detail Salaries,Wages, &Benefits $ 903,496 $ 1,011,932 $ 1,055,533 Supplies 6,468 3,500 3,500 Services&Charges 46,543 31,675 30,600 Total Finance Division $ 956,507 $ 1,047,107 $ 1,089,633 50 Fund:001 General Fund Spokane Valley Dept: 018 Human Resources Division 2013 Budget 016-Human Resources Division Human Resources(HR)is administered through the Deputy City Manager(DCM). The HR operation provides services in compensation,benefits,training and organizational development,staffing,employee relations,and communications. Accomplishments for 2012 • Met the AWC requirements to achieve the WeIlCity Award at the"Excellence"level. • Conducted and/or assisted in recruitment and selection to fill executive and managerial vacancies • Develop an automated employee performance management system for implementation in 2013 • Assisted in the support of the implementation of on-line employee services Goals for 2013 • Implement a program to reduce the number of pre-employment physicals and associated costs • Explore AWC Retro Program for possible reductions in workman's compensation rates • Implement the provisions of the successor labor contract negotiated in 2012 • Continue to review and revise City Website to increase service and functionality • Provide employee training in the areas of safe driving and budgeting Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Personnel-FTE Equivalents Human Resource Manager 1.0 1.0 1.0 Human Resources Technician 1.0 1.0 1.0 Total FTEs 2.0 2.0 2.0 Budget Detail Salaries,Wages, &Benefits $ 182,604 $ 189,459 $ 210,161 Supplies 596 1,847 700 Services&Charges 21,314 38,925 17,180 Total Human Resources Division $ 204,514 $ 230,231 $ 228,041 51 Fund:001 General Fund Spokane Valley Dept: 032 Public Works 2013 Budget 032-Public Works The Public Works Department oversees the City's transportation system,which includes construction and maintenance of streets and stormwater systems,operations and maintenance of traffic signs and signals and transportation planning. Accomplishments for 2012 • Designed and constructed funded capital projects. • Developed the 2013-2018 Six Year Transportation Improvement Plan. • Submitted grants for various capital projects. • Adopted the 2011 Update ofthe Pavement Management Program. • Completed numerous 2012 Pavement Preservation Projects. Goals for 2013 • Implement approved capital projects. • Provide planning for development of update Transportation Improvement Plan. • Prepare and submit grant applications for capital projects. • Complete 2013 Pavement Preservation Projects as approved Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Personnel-FTE Equivalents Public Works Director 1.0 1.0 1.0 Administrative Assistant 2.0 2.0 2.0 Senior Engineer(CIP) 1.0 1.0 1.0 Senior Engineer 2.0 2.0 2.0 � Assistant Engineer(CIP) 1.0 1.0 1.0 � Limited Term Construction Inspector-Bridge 0.0 1.0 0.0 � Maint./Construction Inspector(ROW) 1.0 0.0 0.0 � Engineering Technician I 1.0 1.0 2.0 � Engineering Technician II 2.0 2.0 1.0 � Total FTEs 11.0 11.0 10.0 Budget Detail Salaries,Wages, &Benefits $ 550,017 $ 754,769 $ 741,993 Supplies 16,956 36,000 25,500 Services&Charges 101,646 103,750 108,950 Capital Outlay - 7,000 - Total Public Works $ 668,619 $ 901,519 $ 876,443 * Only 50%is budgeted to the public works department in the General Fund with the balance budgeted as a part of capital projects funds. 52 Fund: 001 General Fund Spokane Valley Dept: 050 Community Development-Administrative 2013 Budget Administrative Division The Administrative Division provides overall management and oversight of the Community Development Department including the permitting operation, long-range planning,development engineering,and code compliance and provides staff support through administration of the department's budget, provides administrative support and department training. Accomplishments for 2012 • Continued department focus to facilitate customer service, teamwork and efficiency. • Provided staff support to the Planning Commission. • Implemented new Permitting software • Provided training to support staff to cover the Planning Commission. • Co-filed Planning and Development Engineering files. • Staff Liaison to City's Economic Development Committee. • Implementation ofthe Roadmap for Enhanced Permitting. Goals for 2013 • Work on City's economic development plan. • Continue to implement customer service improvements for the department. • Improve department website pages. • Continue work on permit process and customer service improvement plan. • Continue to implement a document control system for documents and forms. • Continued to work on department reporting. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Personnel-FTE Equivalents Community Development Director 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 Office Assistant I 1.0 1.0 0.0 Total FTEs 3.0 3.0 2.0 Budget Detail Salaries,Wages, &Benefits $ 280,228 $ 292,643 $ 227,975 Supplies 1,488 4,100 3,100 Services&Charges 27,403 12,000 11,100 Intergovernmental Payments 10,645 15,000 15,000 Total Administrative Division $ 319,764 $ 323,743 $ 257,175 53 Fund: 001 General Fund Spokane Valley Dept: 055 Community Development-Dev. Engineering 2013 Budget Enqineerinq Division Development Engineering provides the review and inspection for stormwater,access management and other public works improvements in development applications,and provides policy recommendations for public works issues. Accomplishments for 2012 • Continued implementation of the Roadmap for Enhanced Permitting. • Completed Hydrology Study for the Forker Draw Floodplain Study. • Completed Mapping Study for the Forker Draw Floodplain Study. Goals for 2013 • Update Standard Plans of Street Standards. • Continue work on permit process and customer service improvement plan. • Continue update Development Engineering's Webpage. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Personnel-FTE Equivalents Senior Engineer 1.0 1.0 1.0 Engineer 1.5 1.5 1.5 Assistant Engineer 1.0 0.0 1.0 Engineering Technician 2.5 1.5 1.5 Maint/Construction Inspector 1.0 1.0 2.0 Office Assistant I 1.0 1.0 1.0 Total FTEs 8.0 6.00 8.00 Budget Detail Salaries,Wages, &Benefits $ 527,389 $ 578,346 $ 764,895 Supplies 7,939 7,800 7,800 Services&Charges 64,346 49,650 48,150 Intergovernmental Payments 37,410 45,000 30,000 Total Engineering Division $ 637,084 $ 680,796 $ 850,845 54 Fund:001 General Fund Spokane Valley Dept: 056 Community Development-Planning 2013 Budget 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 2012 • Completed the Shoreline Master Program Goals and Policies. • Continued to work with the region on UGA update process with hopeful adoption by end of 2012. • Began work on Economic Development Program. • Completed code amendments for Boundary Line Adjustments, Landscaping,Sign code, Use matrix animal shelters,multifamily standards adjacent to single family development. • Provided training to the Planning Commission permit processing. • Implementation of the Permit Tracking Software. • Completed final legal steps on one abatement. Abatement action pending • Staff attended customer service training and other in-house training to make processes consistent. • Participated in the state-wide effort to reform the SEPA requirements. • Revised process for completing Shoreline Master Program. • Obtained a$125,000 grant to assist with the development of the Shoreline Master Program. Goals for 2013 • Complete the Shoreline Master Program. • Continue to work on Economic Development issues for the City. • Continue work on permit process and customer service improvement plan. • Complete code compliance procedure manual update with legal office. • 2013 Annual Comprehensive Plan amendments. Budqet Summarv 2013 2011 2012 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 1.0 Assistant Planner 3.0 2.5 0.0 Code Enforcement Officer 0.0 0.0 2.0 Planning Technician 1.0 1.0 1.0 Office Assistant I 0.0 0.0 1.0 Total FTEs 9.0 8.5 8.0 Budget Detail Salaries,Wages,&Benefits $ 648,560 $ 822,895 $ 729,293 Supplies 5,119 10,250 7,250 Seroices&Charges 70,027 86,100 93,200 Intergovernmental Services 18,629 75,000 40,000 Total Planning Division $ 742,335 $ 994,245 $ 869,743 55 Fund:001 General Fund Spokane Valley Dept: 057 Community Development-Building Division 2013 Budget Buildinq Division The Building Division implements the Washington State Building Code. This Division is responsible for ensuring that buildings and structures comply with adopted building codes through technical plan review and inspection services. The Permit Center receives applications and coordinates the review and processing of permits. Code compliance staff enforce zoning and building regulations on a complaint-driven basis. ROW inspection program provides inspection services to assure the compliance with the RPCP and the durability and safety of work done in the public ROW. Accomplishments for 2012 • Implemented new Permit tracking system. • Evaluated Express permitting process resulting in a slightly expanded program and updated information forms. • Completed code amendment to extend timeframes for building permits and applications. • Continued interlocal agreement to provide building plan review to Airway Heights. • Implementation of the Roadmap for Enhanced Permitting. Goals for 2013 • Continue work on permit process and customer service improvement plan. • Maintain partnering efforts with Spokane and Spokane County. • Develop web-access for permit system. • Continue work on department reports. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Personnel-FTE Equivalents Building Official 1.0 1.0 1.0 Building Inspector II 4.0 3.0 3.0 Assistant Planner 0.0 0.0 2.0 Code Enforcement Officer BP 2.0 2.0 0.0 Construction Inspector 1.0 0.0 0.0 Senior Permit Specialist 1.0 1.0 1.0 Permit Specialist 2.0 2.0 2.0 Senior Plans Examiner 1.0 1.0 1.0 Plans Examiner 0.75 0.75 0.50 Maint/Const Inspector(ROW) 1.0 1.0 0.0 Office Assistant I 1.0 1.0 1.0 Total FTEs 14.75 12.75 11.50 Budget Detail Salaries,Wages,&Benefits $ 993,267 $ 1,066,405 $ 1,036,282 Supplies 22,516 35,300 34,200 Services&Charges 54,403 85,350 48,700 Intergovernmental Payments 18,629 65,000 30,000 Capital Outlays 64,309 - 5,000 Interfund Charges 8,400 8,400 8,400 Total Building Division $ 1,161,524 $ 1,260,455 $ 1,162,582 56 Fund:001 General Fund Spokane Valley Dept: 076 Parks&Recreation 2013 Budget The Parks and Recreation Department is composed of five divisions,the Administration and Park Maintenance Division, Recreation,Aquatics,Senior Center,and the CenterPlace Division. The overall goal of the department is to provide quality recreation programs and acquisition, renovation,development, operation,and maintenance of parks and recreation facilities. 000-Parks Administration&Maintenance Division The Administration Division provides direction and leadership for the Parks and Recreation Department in implementing the goals and objectives of the City Council and facilitates the general upkeep of parks and public areas of the City. Accomplishments for 2012 • Replaced the playground equipment at Terrace View Park. • Brought Greenacres Park online with opening ceremonies in June. • Completed the renovation of turf&irrigation at south end of Mirabeau Point Park campus. • Began the updating of the Parks and Recreation Master Plan. • Completed construction of the City's West Entry Gateway Project. Goals for 2013 • Complete Parks and Recreation Master Plan and begin to implement top priorities. • Develop a Farmer's Market on city-owned property for the summer. • Develop dog park master plan. • Work on the finalization of a new Centennial Trail Agreement. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Personnel-FTE Equivalents Parks&Recreation Director 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 Total FTEs 2.0 2.0 2.0 Budget Detail Salaries,Wages,&Benefits $ 195,308 $ 202,978 $ 221,717 Supplies 32,474 61,600 35,800 Seroices&Charges 670,428 784,250 784,200 Intergovernmental Services 10,208 11,000 11,000 Interfund Transfer 7,000 - 7,000 Total ParksAdministration $ 915,418 $ 1,059,828 $ 1,059,717 57 Fund: 001 General Fund Spokane Valley Dept: 076 Parks&Recreation 2013 Budget 301 -Recreation Division The Recreation Division coordinates and facilitates the delivery of recreation programs and service throughout the City and the City's Park system. Accomplishments for 2012 • Established a monthly meeting group of Health&Wellness providers in Spokane Valley. • Joint training for summer staff with City of Cheney, Liberty Lake and Pullman. • Staff attended Year 1 at the National Recreation and Park Association Revenue Management School. • Partnering with Health District,YMCA,Valleyfest, North Idaho Disc Golf Club and Spokane Valley Police& Fire for Greenacres Park Grand Opening. • Created a new"doggy swim"event at Valley Mission Pool. Goals for 2013 • Continue to provide Joint programming and training with Liberty Lake and other area agencies for better cost efficiencies. • Establish a sponsorship policy to begin acquiring sponsors to help finacially support recreation programs. • Develop creative marketing strategies to increase recreation program attendance. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Personnel-FTE Equivalents Recreation Coordinator 1.0 1.0 1.0 Budget Detail Salaries,Wages, &Benefits $ 137,379 $ 149,911 $ 145,999 Supplies 4,688 9,250 6,700 Services&Charges 65,087 70,650 72,300 Interfund Charges - - - Total Recreation Division $ 207,154 $ 229,811 $ 224,999 58 Fund: 001 General Fund Spokane Valley Dept: 076 Parks&Recreation 2013 Budget 302-Aquatics Division The City of Spokane Valley owns three pools: Park Road Pool,Terrace View Pool,and Valley Mission Pool. Services include open swim,swim lessons,swim team and facility rentals. In addition, the City leases a portion of Valley Mission Park to Splashdown Inc.for a water park. The City currently is contracting with the YMCA for all aquatic activities within the City. The YMCA provides the lifeguards and maintains the pools during the season. Accomplishments for 2012 • Continued to work with the"Make a Splash"campaign and Spokane Valley Partners to increase scholarship opportunities. • Maintained full summer swim program. • Continued to look for creative ways to utilize pool space during the off season. Continued with the Haunted Pool program and introduced a Doggy Swim Program. Goals for 2013 • Maintain full summer swimming program. • Develop creative revenue sources such as sales(sunscreen,goggles)and birthday packages. • Increase swim lesson and team fees to be competitive in our area. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Budget Detail Supplies $ 1,947 $ 3,000 $ 2,500 Services&Charges 446,067 439,250 483,100 Intergovernmental Services - - - Total Aquatics Division $ 448,014 $ 442,250 $ 485,600 59 Fund:001 General Fund Spokane Valley Dept: 076 Parks&Recreation 2013 Budget 304-Senior Center Division The City of Spokane Valley Parks and Recreation Department assumed operational control of the Valley Senior Center in 2003. Accomplishments for 2012 • Hosted 4th Annual Resource Fair/Senior Empowerment Exposition. There were 39 vendors and approximately 250 attendees. • Continued to utilize the Wellness Center and offered more services such as foot care and hearing testing. • Worked with the Retirement Communities to involve their residents in activities at our Senior Center. • Continued to assist the Board of Directors to be in compliance with the Washington State Department of Revenue regarding their non-profit status. • Develop and publish a brochure for showcasing and marketing the Senior Center. Goals for 2013 • Continue to have staff active in the Senior Circle at Spokane Valley Hospital program. The program offers monthly educational seminars with pertinent information to share with our seniors. • Continue to offer a Resource Fair for seniors and their families. • Extend exercise opportunities for seniors. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Personnel-FTE Equivalents Senior Center Specialist 1.0 1.0 1.0 Total FTEs 1.0 1.0 1.0 Intern 1.0 1.0 1.0 Budget Detail Salaries,Wages,&Benefits $ 72,600 $ 77,320 $ 77,693 Supplies 960 5,240 3,500 Services&Charges 2,409 9,700 6,950 Capital Outlay - 700 - Total Senior Center Division $ 75,969 $ 92,960 $ 88,143 60 Fund:001 General Fund Spokane Valley Dept: 076 Parks&Recreation 2013 Budget 305-CenterPlace Division Construction of Mirabeau Point CenterPlace began in late 2003,and was completed mid-year 2005.The project represents the culmination of eight years of planning and fundraising by Mirabeau Point Inc.and the joint involvement of the City and Spokane County. The approximately 54,000 square foot facility houses the City of Spokane Valley Senior Center,a great room (banquet facility),numerous meeting rooms,multi-purpose rooms,and a high tech lecture hall. The facility combines with Mirabeau Meadows Parks and Mirabeau Springs to form a regional focal point for Northeast Washington and Northern Idaho. Accomplishments for 2012 • Implemented changes to our forms and brochures to encourage diversity and decrease language barriers. • Purchased acoustical panels for sound improvement to the Great Room. • Increased participation with local agencies such as Visit Spokane to increase awareness of Spokane Valley to tourists. • Renovated meeting space between rooms 211 and 212. Goal for 2013 • Create an updated marketing plan for the next five years. This marketing plan will help create name recognition for CenterPlace and develop more corporate reservations. • Continue to implement changes to our forms and brochures that would decrease language barriers and encourage diversity. • Create an on-site storage facility in loading dock area that would alleviate storage challenges in CenterPlace and ensure our compliance with current regulations. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Personnel-FTE Equivalents Customer Relations/Facilities Coordinator 1.0 1.0 1.0 Administrative Assistant 2.0 1.0 1.0 Office Assistant I 0.0 1.0 1.0 Custodian 2.0 0.0 0.0 Maintenance Worker 2.0 2.0 2.0 Total FTEs 7.0 5.0 5.0 Budget Detail Salaries,Wages,&Benefits $ 339,744 $ 381,403 $ 406,402 Supplies 59,535 78,876 68,947 Seroices&Charges 261,000 342,078 321,535 Interfund Charges 334,332 324,000 - Total CenterPlace Division $ 994,611 $ 1,126,357 $ 796,884 61 Fund:001 General Fund Spokane Valley Dept: 090 General Government 2013 Budget 090-General Government The General Government Department comprises activities that encompass services to multiple departments. Included in this department are the costs of City Hall and related utilities,management information services,insurance costs,miscellaneous city intergovernmental costs and capital equipment costs that benefit more than one department,and outside agency funding. Outside agencies provide needed public services on behalf of the City. The outside agencies must provide an annual report of how the money was spent. Budqet Summarv 2011 2012 2013 Actual Budget Proposed Budget PERS/L&I set aside 0 50,000 0 Contingency 0 134,000 150,000 Contingency/Emergency(1%of recurring) 0 346,600 0 Employee Recognition&Safety Program 1,694 10,000 5,000 1,694 540,600 155,000 Supplies Business Registrations 1,292 2,000 2,000 Employee Recognition-Operating Supplies 25 0 0 Small Tools&Minor Equipment 1,629 1,500 1,700 Gas,Oil,&Tires 763 0 0 Office&Operating Supplies 9,229 20,000 15,000 12,938 23,500 18,700 Other Services&Charges Broadcasting Council Meeting 45,725 0 0 Accounting&Auditing 68,336 90,000 90,000 Uncollectible Accounts Expense 2,054 0 0 Petty Cash Reimbursement 11 0 0 Postage 3,626 5,000 5,000 Telephone/DSL Service 23,845 30,000 30,900 Advertising 169 0 0 City Wide Records Management 3,300 70,000 10,000 City Hall Rent 461,208 480,000 495,000 Facility Repairs&Maintenance 381 30,000 5,000 Equip Repair&Maint-Hardware Support 25,680 35,000 38,500 IT Support 96,059 100,000 105,000 Software Licenses&Maintenance 68,706 55,000 80,000 Non Capital Computer Software/Hardware 35,941 30,000 82,100 PEG Reimburse-CMTV 28,988 0 0 Printing&Binding 0 5,000 5,000 Miscellaneous Services 10,872 15,000 15,000 Merchant Charges(Bankcard Fees) 9,927 25,000 10,000 EECBG Utilities Partnering Program 12,947 0 0 Vehicle Rental 4,130 7,000 7,000 General Operating Leases:Computer 45,559 45,000 35,000 Economic Development-Site Selector 9,179 15,000 12,000 Professional Services-Economic Devel. 83,352 105,000 87,000 City Economic Development 1,375 75,000 75,000 Community Survey 0 0 0 Professional Services-Social Services 67,961 60,000 63,000 Alcohol Treatment: Liquor Excise Tax 8,750 25,000 7,000 Alcohol Treatment: Liquor Profits 12,512 0 14,000 1,130,593 1,302,000 1,271,500 62 090-General Government Intergovernmental Services Election Costs 50,184 80,000 57,000 Voter Registration 79,252 62,000 83,000 Taxes and assessments 8,536 7,000 8,600 Spokane County Air Pollution Authority 114,941 117,000 117,000 252,913 266,000 265,600 Capital Outlays PEG COSV Broadcast-Office Furn. 13,330 0 0 PEG COSV Broadcast-Software/hardware 47,095 0 0 PEG COSV Broadcast-Communication 5,357 0 0 Pavement Preservation 0 0 855,857 Copy Machine 0 20,000 2,000 Office Furniture&Equipment 0 35,000 3,500 Computer Software/Hardware 22,121 0 24,400 87,903 55,000 885,757 Debt Service:Principal Interest and Other Debt Service Costs (952) 0 0 Interfund Payments for Service Interfund Transfer to ST Cap 2011+ 1,084,681 0 0 Interfund Trf to#303-Street Capital 551,730 89,500 0 Interfund Trf to#309-Park Capital 100,000 100,000 50,000 Interfund Trf to#311-Pavement reservation 0 2,045,203 0 Interfund Trf to#312-Capital Reserve Fund 0 0 7,826,207 Interfund Trf to#502-Risk Management 319,000 319,000 319,000 2,055,411 2,553,703 8,195,207 Total Governmental Division 3,540,500 4,740,803 10,791,764 63 Fund:101 Street Fund Spokane Valley Dept: 042 2013 Budget 101 -Street Fund The Street Operating Program is established to provide efficient and safe movement of both motorized and non-motorized vehicles,as well as pedestrians within the limits of the City,and coordinate convenient interconnect to the regional transportation system. Maintenace work includes snow and ice control,street pavement repairs,traffic signals and signs, landscaping and vegetation control and many other street maintenance and repair activities. Accomplishments for 2012 • Updated the 2011 Street Master Plan. • Optimized traffic signals on selected corridors. • Applied for grants and work with various schools to install flashing beacons at crosswalks. • Renewed Contracts with private contractors for street maintenance services. • Outfitted the Maintenance Shop with Deicer tanks and a storage building for snow and ice operations. • Completed several Pavement Preservation Projects. • Continue to improve the efficiency of snow and ice operations. Goals for 2013 • Optimize traffic signals on selected corridors. • Apply for grants and work with various schools to install flashing beacons at crosswalks. • Renew Contracts with private contractors for street maintenance services. • Continue with the development and implementation of a winter operations program. Personnel-FTE Equivalents 2013 2011 2012 Proposed Actual Budget Budget Senior Engineer-Traffic 1.0 1.0 1.0 Public Works Superintendent 1.0 1.0 1.0 Maintenance/Construction Inspector 1.0 1.5 2.5 " Assistant Engineer-Traffic/Planning 2.0 1.0 1.0 Total FTEs 5.0 4.5 5.5 Interns 1.0 1.0 1.0 * For 0.5 FTE of the 2.5 FTEs,only 50%is budgeted to the Street Fund with the balance budgeted as part of the capital project funds Budqet Summarv Revenues Motor Vehicle Fuel Tax $ 1,857,708 $ 1,897,800 $ 1,861,100 Investment Interest 5,252 5,000 5,000 Utility Tax 2,880,963 3,000,000 2,900,000 Grants&Other Revenues 580,833 - - Total revenues $ 5,324,755 $ 4,902,800 $ 4,766,100 Expenditures Salaries,Wages,&Benefits $ 467,526 $ 522,142 $ 573,170 Supplies 84,185 72,200 72,200 Services&Charges 3,153,887 3,295,544 3,007,152 Intergovernmental Payments 712,919 851,000 851,000 Interfund Transfers 25,000 150,377 200,477 Nonrecuring Activities 1,467,707 540,000 200,000 Total expenditures $ 5,911,224 $ 5,431,263 $ 4,903,999 Revenues over(under)expenditures (586,469) (528,463) (137,899) Beginning fund balance 3,076,201 2,489,733 1,961,270 Ending fund balance $ 2,489,733 $ 1,961,270 $ 1,823,371 64 Fund:103 Trails&Paths Fund Spokane Valley 2013 Budget 103-Trails&Paths Fund The State of Washington collects a$.375 per gallon motor vehicle fuel tax at the pump and remits$.0296 of the tax back to cities on a per capita basis. For 2013 the Municipal Research and Services Center estimates the distribution back to cities will be$20.64 per person. Based upon a City of Spokane Valley population of 90,550 (per the Washington State Office of Financial Management on April 1,2012)we anticipate the City will collect $1,868,900 in 2013. RCW 47.030.050 specifies that.42%of this tax must be expended for the construction of paths and trails and based upon the 2013 revenue estimate. This computes to$7,800. The balance or$1,861,100 will be credited to Fund#101 for Street maintenance and operations. Budaet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues Moter Vehicle Fuel(Gas)Tax 7,835 8,000 7,800 Investmentlnterest 63 0 0 Total revenues 7,898 8,000 7,800 Expenditures IF Transfer for Trails/Paths Cap Proj 0 0 0 Total expenditures 0 0 0 Revenues over(under)expenditures 7,898 8,000 7,800 Beginning fund balance 48,186 56,084 64,084 Ending fund balance $ 56,084 $ 64,084 $ 71,884 Fund:105 Hotel/Motel Fund Spokane Valley 2013 Budget 105-Hotel/Motel Fund The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of two percent on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for the purpose of paying all or any part of the cost of tourist promotion,acquisition or operation of tourism-related facilities,and marketing of special events and festivals designed to attract tourists. Budaet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues Hotel/Motel Tax 457,603 430,000 460,000 Investment Interest 455 700 500 Total revenues 458,058 430,700 460,500 Expenditures Tourism Promotion 472,481 540,200 380,500 City Directed Marketing Efforts 0 0 50,000 Transfers out- #001 0 30,000 30,000 Total expenditures 472,481 570,200 460,500 Revenues over(under)expenditures (14,423) (139,500) 0 Beginning fund balance 272,356 257,933 118,433 Ending fund balance $ 257,933 $ 118,433 $ 118,433 65 Fund: 120 Center Place Operating Reserve Fund Spokane Valley 2013 Budget 120-Center Place Operatinq Reserve Fund The CenterPlace Operating Reserve Fund was established to provide an emergency revenue source for the recently completed facility. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues Investment Interest 0 700 500 Transfers-in 0 0 0 Total revenues 0 700 500 Expenditures Operations 0 0 0 Total expenditures 0 0 0 Revenues over(under)expenditures 0 700 500 Beginning fund balance 350,787 350,787 351,487 Ending fund balance $ 350,787 $ 351,487 $ 351,987 Fund: 121 Service Level Stabilization Reserve Fund Spokane Valley 2013 Budget 121 -Service Level Stabilization Reserve Fund The Service Level Stabilization Reserve Fund was established to provide an emergency revenue source to maintain service levels in the event of a downturn in the local economy. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues Investment Interest 8,632 10,000 7,000 Transfer-in 0 0 0 Total revenues 8,632 10,000 7,000 Expenditures Operations 0 0 0 Total expenditures 0 0 0 Revenues over(under)expenditures 8,632 10,000 7,000 Beginning fund balance 5,423,328 5,432,428 5,442,428 Ending fund balance $ 5,431,960 $ 5,442,428 $ 5,449,428 66 Fund:122 Winter Weather Reserve Fund Spokane Valley 2013 Budget 122-Winter Weather Reserve Fund The Winter Weather Reserve Fund was established to provide emergency services during an unusually harsh winter. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues Investment Interest 837 700 700 Transfer-in 0 0 0 Total revenues 837 700 700 Expenditures Reseroe for Winter Weather 0 0 0 Total expenditures 0 0 0 Revenues over(under)expenditures 837 700 700 Beginning fund balance 501,168 502,005 502,705 Ending fund balance $ 502,005 $ 502,705 $ 503,405 Fund:123 Civic Facility Replacement Fund Spokane Valley 2013 Budget 123-Civic Facilitv Replacement Fund This fund was initially created to set aside money for the eventual replacement of CenterPlace and the police precinct building located on on east Sprague Avenue and the source of funds has in prior years been an annual transfer from the General Fund. Beginning in 2013 however,the General Fund will no longer set money aside in this fund for future building replacement and will instead commit the entire fund balance of Fund#123 to a pavement preservation program that will be operated through Fund#311 -Pavement Preservation. This is in recognition of the fact that addressing deteriorating streets in a timely manner is a much higher priority in the present than setting money aside for buildings that will need replaced in the distant future. Related to this,the conclusion is that to both set money aside for the replacement of CenterPlace now while at the same time repaying the 2003 LTGO bonds(see Fund#204 discussion)that were issued to finance the construction of CenterPlace is essentially asking the same generation of taxpayers/citizens to pay for the same structure twice-the initial construction and the replacement. Based upon the projected fund balance at the end of 2012 of$2,403,848,we estimate we can sustain the$616,284 transfer to Fund#311 for pavement preservation for 4 years. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues Investmentlnterest 1,989 2,000 1,600 Transfers-in-#001 394,600 397,000 0 Total revenues 396,589 399,000 1,600 Expenditures Transfers-out-#311 0 0 616,284 Total expenditures 0 0 616,284 Revenues over(under)expenditures 396,589 399,000 (614,684) Beginning fund balance 1,608,259 2,004,848 2,403,848 Ending fund balance $ 2,004,848 $ 2,403,848 $ 1,789,164 67 Fund: 204 Limited Tax General Obligation-Debt Service Fund Spokane Valley 2013 Budget 204-Limited Tax General Obliqation (LTGO)-Debt Service Fund This fund is used to account for the accumulation of resources for, and the payment of the 2003 nonvoted (LTGO)bonds issued by the City to construct the CenterPlace facility. These are limited tax general obligation bonds and as such, the full faith, credit and resources of the City have been irrevocably pledged for the timely payment of principal and interest,within constitutional and statutory limitations pertaining to non-voted general obligations. The 2003 LTGO Bonds are 30-year bonds and are due to be paid-off in annual installments running through 2033. Annual debt service payments are financed through two sources: 1) Money received from the Spokane County Public Facilities District 2) A portion of the first and second 1/4% real estate excise tax (REET)that is transferred into this fund from City of Spokane Valley fund number 301 and 302. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues Spokane Public Facilities District 427,120 432,320 437,120 Transfer-in-#301 92,252 92,652 92,951 Transfer-in-#302 92,251 92,651 92,952 Total revenues 611,623 617,623 623,023 Expenditures Debt Service Payment-CenterPlace 427,470 432,320 437,120 Debt Service Payment-Roads 184,153 185,303 185,903 Total expenditures 611,623 617,623 623,023 Revenues over(under)expenditures 0 0 0 Beginning fund balance 0 0 0 Ending fund balance 0 0 0 68 Fund: 301 Capital Projects &Special Capital Projects Funds Spokane Valley 2013 Budget 301 Capital Proiects Fund This fund is used to account for the collection and expenditures of the first one-quarter of one-percent real estate excise tax (REET 1)that is authorized through RCW 82.46. This quarter percent must be expended for purposes identified in a capital improvements plan. Revenues recorded in this fund are typically used as a matching fund for street related construction projects accounted for in Fund#303- Street Capital Projects Fund, and to pay for a portion of the annual bond payment on the City's 2003 LTGO bonds that are accounted for in Fund#204- LTGO Debt Service Fund. Beginning in 2013 revenues from this fund will be transferred to Fund#311 - Pavement Preservation Fund to provide partial financing towards the City's pavement preservation effort. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues REET 1 -Taxes 481,623 475,000 500,000 Investment Interest 1,518 400 500 Total revenues 483,141 475,400 500,500 Expenditures Intergovernmental Services 0 0 0 Transfer-out-#204 0 92,652 92,951 Transfer-out-#303 0 363,627 742,404 Transfer-out-#311 (pavement preservation) 0 0 150,000 Interfund Transfers 503,944 0 0 Total expenditures 503,944 456,279 985,355 Revenues over(under)expenditures (20,803) 19,121 (484,855) Beginning fund balance 792,875 772,072 791,193 Ending fund balance $ 772,072 $ 791,193 $ 306,338 69 Fund: 302 Special Capital Projects Fund Spokane Valley 2013 Budget 302-Special Capital Proiects Funds This fund is used to account for the collection and expenditures of the second one-quarter of one-percent real estate excise tax (REET 2)that is authorized through RCW 82.46. This quarter percent may be only be levied by cities that are planning under the Growth Management Act and may only be used to finance capital projects. Revenues recorded in this fund are typically used as a matching fund for street related construction projects accounted for in Fund#303-Street Capital Projects Fund, and to pay for a portion of the annual bond payment on the City's 2003 LTGO bonds that are accounted for in Fund#204- LTGO Debt Service Fund. Beginning in 2013 revenues from this fund will be transferred to Fund#311 - Pavement Preservation Fund to provide partial financing towards the City's pavement preservation effort. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues REET 2-Taxes 479,129 475,000 500,000 Investment Interest 1,732 2,000 1,000 Total revenues 480,861 477,000 501,000 Expenditures Transfer-out-#204 92,251 92,651 92,952 Transfer-out-#303 1,045,677 1,448,059 617,479 Transfer-out-#307 45,714 0 0 Transfer-out-#311 (pavement preservation) 0 0 150,000 1,183,642 1,540,710 860,431 Revenues over(under)expenditures (702,781) (1,063,710) (359,431) Beginning fund balance 2,333,084 1,630,303 566,593 Ending fund balance $ 1,630,303 $ 566,593 $ 207,162 70 Fund:303 Street Capital Projects Fund Spokane Valley 2013 Budget 303-Street Capital Proiects Funds The Street Capital Projects Fund accounts for monies used to finance street construction and reconstruction projects adopted in the City's 6-year Transportation Improvement Plan(TIP). Revenues to finance the projects represent a combination of State and Federal Grants which typically cover upwards of 80%of projects costs with the City match portion coming from transfers from Capital Projects Fund#301,Special Capital Projects Fund#302 and sometimes Stormwater Management Fund#402. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues Grant Proceeds 3,297,974 7,828,118 6,597,842 Developer Contribution 91,268 275,000 0 Miscellaneous 1,590 0 0 Interfund Transfer-in-#001 551,730 89,000 0 Interfund Transfer-in-#301 259,060 363,627 742,404 Interfund Transfer-in-#302 1,036,178 1,448,059 617,479 Interfund Transfer-in-#311 0 811,000 0 Interfund Transfer-in-#401 56,862 0 0 Interfund Transfer-in 50,151 0 0 Total revenues 5,344,813 10,814,804 7,957,725 Expenditures Pines/Mansfield,Wilbur Rd.to Pines 22,743 463,312 300,000 Argonne Rd Corridor Upgrade SRTC 06-31 134,006 802,792 957,892 Pines(SR27)ITS Imporvement SRTC 06-26 3,090 1,766,201 637,288 Broadway Avenue Safety Project Pines-Park 804,030 0 0 Sprague/Sullivan PCC Intersection 1,510 0 0 Park Road-#2(PE Only)-Broadway to Indiana 122,989 0 0 Indiana Ave. Extension-3600 1,358,038 0 0 Indiana/Sullivan Intersection PCC 1,252,581 0 0 Sprague Ave Resurfacing-Evergreen to Sullivan 44,360 1,582,000 188,745 Mission Ave-Flora to Barker 7,060 300,000 0 Park Rd RR Crosing Safety Improvements 25,839 0 0 Sullivan&Euclid PCC 25,923 26,289 139,332 Broadway @ Argonne/Mullan 42,888 138,150 219,599 Spokane Valley-Millwood Trail 3,770 447,000 200,000 24th Ave Sidewalk-Adams to Sullivan 1,696 278,520 15,000 Greenacres Trail-Design 44,787 60,000 0 In-House Design-Sidewalk Infill 7,851 398,250 337,507 Sidewalk&Tansit Stop Accessibility 9,499 182,290 33,198 Sullivan Rd W Bridge Replacement 54,387 600,000 800,000 Mansfield Ave.Connection 477 738,000 1,012,924 Sullivan Rd W Bridge Temp Repairs 1,950 200,000 0 University Rd/I-90 Overpass Study 0 284,000 125,000 Evergreen-16th to 32nd reconstruction 0 959,000 0 Pines Rd(SR27)&Grace Ave.Intersect study 0 0 98,100 City wide safety improvements 0 0 450,995 Wellesley Ave&Adams rd sidewalk 0 0 554,500 Argonne/Mullan corridor safety-Indiana to Broadway 0 0 104,460 Argonne Rd-Empire to Knox 0 0 172,785 Sprague ave ADA sdwlk improvement(Havana-Fancher) 0 0 110,400 STEP Projects(106,107,109,128,129,130,131) 1,375,148 0 0 Contingency 0 1,500,000 1,500,000 Misc.Road Projects 191 0 0 Total expenditures 5,344,813 10,725,804 7,957,725 Revenues over(under)expenditures (0) 89,000 0 Beginning fund balance 73,456 73,456 162,456 Ending fund balance $ 73,456 $ 162,456 $ 162,456 71 Fund: 304 Mirabeau Point Capital Project Fund Spokane Valley 2013 Budget 304- Mirabeau Point Capital Proiect Fund Mirabeau Point is a multi-use regional project located at 2426 Discovery Place which is operated by the City. The bond sale proceeds were spent in 2003, 2004, and 2005. CenterPlace provides space for a Conference Center Wing, Senior Center Wing and a Great Room Wing. The portiont of CenterPlace used for the Conference Center Wing and Great Room Wing is developed as a "regional facility" as defined in RCW 36.100 and 35.57.020. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues Other Miscellaneous Revenue Investment Interest 0 14 0 Total revenues 0 14 0 Expenditures Capital Outlays 0 0 0 Transfers out-#309 0 44,361 0 Total expenditures 0 44,361 0 Revenues over (under)expenditures 0 (44,347) 0 Beginning fund balance 44,347 44,347 0 Ending fund balance $ 44,347 0 0 72 Fund: 307 Capital Grants Fund Spokane Valley 2013 Budget 307-Capital Grants Fund The Capital Grants Fund accounts for capital improvement projects funded partially by grant proceeds from other governmental agencies,such as Transportation Improvement Board, Spokane Transit Authority, Surface Transportation Program, and Community Development Block Grant. Revenues to this fund are from grant proceeds and transfers from other special revenue funds. Budqet Summary 2013 2011 2012 Proposed Actual Budget Budget Revenues Grant Proceeds 20,103 0 0 Miscellaneous 18 0 0 Interfund Transfer-in-#302 45,714 0 0 Interfund Transfer-in-#102 49,518 0 0 Total revenues 115,353 0 0 Expenditures Broadway-Moore to Flora 115,335 0 0 Total expenditures 115,335 0 0 Revenues over(under)expenditures 18 0 0 Beginning fund balance 129 147 147 Ending fund balance $ 147 $ 147 $ 147 Fund: 308 Barker Bridge Fund Spokane Valley 2013 Budget 308-Barker Bridqe Fund Budqet Summary 2013 2011 2012 Proposed Actual Budget Budget Revenues Miscellaneous 765 0 0 Interfund Transfer-in-#301 133,588 0 0 Total revenues 134,353 0 0 Expenditures Bridge Reconstruction 134,353 0 0 Total expenditures 134,353 0 0 Revenues over(under)expenditures Beginning fund balance 0 0 0 Ending fund balance 0 0 0 0 0 0 73 Fund: 309 Parks Capital Projects Fund Spokane Valley 2013 Budget 309-Parks Capital Proiects Fund The Parks Capital Projects Fund is specifically designated for Parks and Recreation Capital improvements. Budqet Summary 2013 2011 2012 Proposed Actual Budget Budget Revenues Grant Proceeds 496,250 0 0 Transfer-in-#001 100,000 129,202 50,000 Transfer-in-#304 0 44,361 0 Investment Interest 1,735 0 0 Totalrevenues 597,985 173,563 50,000 Expenditures Terrace View Park Play Equipment 0 120,000 0 Contingency 0 50,000 0 CenterPlace S. Landscape development project 0 73,563 0 Capital 0 0 50,000 Greenacres Park 1,436,199 0 0 Total expenditures 1,436,199 243,563 50,000 Revenues over(under)expenditures (838,214) (70,000) 0 Beginning fund balance 1,249,365 411,151 341,151 Ending fund balance $ 411,151 $ 341,151 $ 341,151 74 Fund: 310 Civic Facility Capital Projects Fund Spokane Valley 2013 Budget 310-Civic Facilities Capital Proiects Fund The Civic Building Capital Projects Fund was initially set-up to accumulate resources to ultimately acquire or construct a City Hall building. The initial sources of revenue to set-up the fund reserves were transfers from the General Fund during 2005 through 2007, and as recently as December 31, 2009 this fund had a fund balance of $5,828,600. During 2010 and 2011 the City determined that street repairs and reconstruction represented a more immediate City need and opted to expend nearly $2,000,000 of the fund balance for these projects. The projects themselves were part of a septic tank elimination program (STEP)initiated by Spokane County that resulted in the installation of sewer lines down many City streets. At that time, rather than have lengthy patches in streets,the City opted to completely reconstruct them. In 2012 the City opted to use this fund to finance a variety of items including a $120,000 west gateway project at Thierman; and two street reconstruction projects including one located at 48th and sundown,the cost of which was partially offset by a contribution from Spokane County. Additionally,the City will expend up to $30,000 in professional services costs that have lead to the City opting to purchase for$2,500,000 an 8.4 acre parcel of land on Sprague Avenue that is adjacent to Balfour Park. Partially offsetting the cost of the land acquisition cost is a $744,048 receipt from the Spokane County Library District who will acquire 2.5 of the 8.4 acres initially purchased by the City where they plan to ultimately construct a library building of no less than 30,000 square feet. In order for the library to actually construct a new building on this site,they must first have a successful voted bond issue to provide the necessary financing. In the event the Library District is unable to pass a bond within five-years, they will transfer the property back to the City at the same price it paid for the property, or the $744,048. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues Investment Interest 8,609 6,000 0 Spokane Cnty reimb on STEP-48th &Sundown 0 78,500 0 Spokane County Library District 0 744,048 Total revenues 8,609 828,548 0 Expenditures West Gateway at Thierman 500,000 120,000 0 STEP-Greenhaven 0 118,000 0 STEP-48th &Sundown 0 173,500 0 Prof Svc related to potential Sprague property acquisition 0 30,000 0 Acquisition of Sprague property 0 2,500,000 0 I nterfund Transfers-out-#001 551,730 0 0 Total expenditures 1,051,730 2,941,500 0 Revenues over(under)expenditures (1,043,121) (2,112,952) 0 Beginning fund balance 4,899,744 3,856,623 1,743,671 Ending fund balance $ 3,856,623 $ 1,743,671 $ 1,743,671 75 Fund: 311 Pavement Preservation Fund Spokane Valley 2013 Budget 311 -Pavement Preservation This fund was created during the 2011 Budget development process for the purpose of setting money aside for yet to be determined street capital improvement projects. During the 2011 Budget the City Council opted to make an initial transfer of$500,000 from the General Fund to this Fund#311,and additionally transfer from the General Fund an amount equal to 40%of the General Fund's audited fund balance that exceeded$26,000,000 as of December 31,2010. The 2010 ending fund balance was$27,461,703 which resulted in an additional 2011 transfer of$548,681 (computed as($27,461,703-$26,000,000)x 40%). In the 2012 Budget the City council opted to transfer 100%of the General Fund unreserved fund balance in excess of$26,000,000 fo Fund#311 which compufed out fo$2,045,203(_$28,045,203-$26,000,000). This figure, coupled with the transfers from 2011 resulted in a 2012 appropriation of$3,129,883 to be directed towards a variety of pavement preservation and street construction projects. In the 2013 Budget the City has committed to financing pavement preservation at a level equivalent to 6%of 2013 General Fund recurring expenditures which computes out to$2,054,141 (_$34,235,677 x 6%). This will be funded with an appropriation of$855,857 in the General Fund and an additional appropriation of$1,198,284 Fund#311. Sources of financing for the fund#311 appropriation include transfers-in from Fund#101 of$282,000; #123 of$616,284;#301 of$150,000 and#302 of$150,000. Financing pavement preservation at an amount equivalent to 6%of General Fund expenditures through the aforementioned plan is sustainable for approximately 4-years,which will coincide with the ultimate exhaustion of the Fund#123 fund balance. Beyond that point,we anticipate the finanacial commitment to pavement preservation is sustainable at an annual level of no less than$1,437,857 including$855,587 from the General Fund#001;$282,000 from the Street Fund#101;$150,000 from the Capital Projects Fund#301;and$150,000 from the Special Capital Projects Fund#302. Because this is a Capital Project Fund whose sole purpose is to provide for Pavement Preservation projects,any money not expended in a given year will remain in the fund and will be available for reappropriation in subsequent years. Please see the following page for a list of proposed/potential projects in 2013 Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues Transfers in-#001 500,000 0 0 Transfers in-#001 (40%>$26mm) 584,681 0 0 Transfers in-#001 (100%>$26mm) 0 2,045,203 0 Transfers in-#101 0 0 282,000 Transfers in-#123 0 0 616,284 Transfers in-#301 0 0 150,000 Transfers in-#302 0 0 150,000 Investment Interest 0 2,200 0 Total revenues 1,084,681 2,047,403 1,198,284 Expenditures Pavement preservation 0 0 1,198,284 Transfers out-#303-Sullivan Brdg Rpr 0 200,000 0 Transfers out-#303-Evergreen 16-32 0 111,000 0 2012 Pavement Preservation-Phase 1 &2 0 2,818,883 0 Total expenditures 0 3,129,883 1,198,284 Revenues over(under)expenditures 1,084,681 (1,082,480) 0 Beginning fund balance 0 1,084,681 2,201 Ending fund balance $ 1,084,681 $ 2,201 $ 2,201 76 Fund: 311 Pavement Preservation Fund Spokane Valley 2013 Budget 311 -Pavement Preservation(continued) Based upon recommendations in the Pavement Management Plan Update 2011 along with field verification by Public Works staff we are recommending the following preliminary project list of pavement preservation projects for 2013: STREET FROM TO Sullivan Road Indiana Avenue Euclid Avenue Carnahan Road �h End Sprague Avenue' Herald Road University Avenue Sprague Avenue Farr Road Herald Road rn McKinnon Road Fancher Road Argonne Road Sprague Avenue Broadway Avenue Sprague Avenue(EB Only)' Havana Street Fancher Road Sprague Avenue Fancher Road Dollar Road Sullivan Road Euclid Avenue Trent Avenue 'These are projects recommended by SRTC staff for grant funding. If construction bids are lower than our estimates or if grant money is received,then the following list of projects would be recommended for additional pavement preservation projects in 2013: STREET FROM TO Appleway Blvd Thierman Park road nd University Avenue Bowdish Road Blake Road Saltese Road �n Saltese Road �h McDonald Road �n Pines Road McDonald Road Park Road Valleyway Avenue Broadway Avenue Adams Road" Sprague Avenue nd Adams Road�' nd m "These are projects eligible for CDBG funding Please note: Further investigation,testing and evaluation will be necessary to finalize these lists. 77 Fund:312 Capital Reserve Fund Spokane Valley 2013 Budget 312-Capital Reserve Fund This is a new fund created in 2013 and it will be used to account for the accumulation of resources for a number of future capital projects. Source of financing in 2013 is a transfer of a portion of the General Fund fund balance in the amount of$7,826,207. Projects for which resources of this fund are intended include: • The replacement of the western most portion of the Sullivan Street Bridge that accomodates southbound traffic. Total project cost is estimated to be$19.75 million and the City has thus far received$10.0 million in grant commitments to complete the project. • The acquisition or construction of a City Hall building. • Development of a joint library and City park site. Budqet Summarv 2013 2011 2012 Proposed Actual Budget Budget Revenues Transfers-in#001 0 0 7,826,207 Investment Interest 0 0 0 Total revenues 0 0 7,826,207 Expenditures Capital Outlays 0 0 0 Total expenditures 0 0 0 Revenues over(under)expenditures 0 0 7,826,207 Beginning fund balance 0 0 0 Ending fund balance 0 0 $ 7,826,207 78 Fund:402 Storm Management Fund Spokane Valley 2013 Budget 402-Stormwater 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 2012 • Won grant to install swales on Sprague Ave,expedited design/construction for 2012 • Won grant and started design work with WSDOT to build a Valley regional decant facility • Designed/Constructed stormwater improvements(Pines/Alki, Dishman-Mica/Appleway) • Completed/implemented tasks associated with the State mandated Phase II Stormwater Permit • Continued assessment work on State mandated Underground Injection Control Program • Completed stormwater assessment rolls,updated the commercial impervious surFaces map • Bid contracts for Landscaping,and Structure Cleaning Services;renewed sweeping contract • Secured grant dollars to support sweeping operations Goals for 2013 • Develop and implement ongoing structure inspection program and populate GIS database • Complete Underground Injection Control(UIC)Assessment and Retrofit Plan • Eliminate stormwater discharges to the Spokane River from Sullivan bridges • Continue development and refining a Stormwater Capital Improvement Program • Continue work with WSDOT to build a decant facility to process/dispose liquid and solid stormdrain debris Personnel-EFT Equivalents 2013 2011 2012 Proposed Actual Budget Budget Engineer 1.0 1.0 1.0 Engineering Technician II 1.0 1.0 1.0 Assistant Engineer 1.0 1.0 1.0 Maintenance/Construction Inspector 1.0 1.5 1.5 Total FTEs 4.0 4.5 4.5 Interns 2.0 2.0 2.0 Budqet Summarv Revenues Stormwater Management fees 1,785,381 1,750,000 1,800,000 Investment Interest 2,833 5,000 1,800 Miscellaneous 47,571 0 0 Nonrecurring Grant Proceeds 373,861 153,667 200,000 Total revenues 2,209,646 1,908,667 2,001,800 Expenditures Salaries,Wages, &Benefits 417,874 438,614 475,604 Supplies 13,427 32,540 16,300 Services&Charges 1,017,181 1,244,287 1,132,687 Intergovernmental Services 23,076 23,000 23,000 Transfers out-#001 0 15,000 13,400 Capital-various projects 70,248 0 0 StreeUStorm maintenance facility 91,211 400,000 150,000 Sullivan Bridge Drain Retrofit 0 0 267,000 Total Expenditures 1,633,017 2,153,441 2,077,991 Revenues over(under)expenditures 576,629 (244,774) (76,191) Beginning working capital 2,382,660 2,137,886 Ending working capital $ 2,137,886 $ 2,061,695 79 Fund:403 Aquifer Protection Area Spokane Valley 2013 Budget 403-Aquifer Protection Area The Aquifer Protection Area Fund was created in 2011 to account for aquifer protection area fees collected by Spokane County and remitted to the City. Historically, Spokane County has collected the fee from local residents and expended the proceeds on projects in Spokane Valley. By mutual agreement, beginning in 2011 all monies collected by the County are now remitted to the City for use in City directed projects that will protect the aquifer. We estimate the fees will generate annual revenue of approximately$500,000. Budqet Summary 2013 2011 2012 Proposed Actual Budget Budget Revenues Spokane County 417,326 500,000 500,000 Grant-Sprague Swales 0 666,622 0 Investment Interest 0 2,500 1,000 Total Revenues 417,326 1,169,122 501,000 Expenditures Sprague Swales 0 1,171,411 0 CapitalOutlay 0 0 500,000 Total Expenditures 0 1,171,411 500,000 Revenues over(under)expenditures 417,326 (2,289) 1,000 Beginning working capital 417,326 415,037 Ending working capital $ 415,037 $ 416,037 80 Fund: 501 Equipment Rental & Replacement Fund Spokane Valley 2013 Budget 501 - Equipment Rental & Replacement Fund The Equipment Rental & Replacement Fund (ER&R) accounts for the cost of maintaining and replacing City vehicles and equipment for all City departments. The ER&R fund is an Internal Service fund. The fund accumulates the resources for vehicle and equipment replacements in the fund. The funds or departments using the vehicle or equipment pay the scheduled replacement fee. Replacement funds are being collected on the telephone system, computer network system, desktop computers, and vehicles. Maintenance and service charges for copiers, telephones, and the internet are also charged to funds through this department. The fund also finances and administers a fleet of pool cars for use by City departments. The 2013 Budget includes an appropriation of$50,000 to replace two 2003 S10 Chevy pickups with perhaps two smaller SUVs. An SUV type vehicle is preferred because gear can be more safely stored in the back and not subjected to weather conditions. The reason for the replacement is the two pickups are becoming less reliable and costly to maintain including collecitvely nearly$5,000 in repairs in 2012 alone. Budqet Summary 2013 2011 2012 Proposed Actual Budget Budget Revenues Interfund Transfer-in -#001 15,400 0 15,400 Interfund Transfer-in -#101 0 0 10,777 Interfund Transfer-in -#101 (plow replace.) 9,100 100,000 150,000 Interfund Transfer-in -#402 0 0 1,567 Investment Interest 1,456 0 1,000 Total Revenues 25,956 100,000 178,744 Expenditures Computer replacement lease 0 0 0 Software/Hardware replacement 0 0 0 Snow plow replacement 0 0 0 Vehicle Replacement 0 0 50,000 Total Expenditures 0 0 50,000 Revenues over(under)expenditures 25,956 100,000 128,744 Beginning working capital 932,335 1,032,335 Ending working capital $ 1,032,335 $ 1,161,079 81 Fund: 502 Risk Management Fund Spokane Valley 2013 Budget 502 - Risk 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 Summary 2013 2011 2012 Proposed Actual Budget Budget Revenues Interfund Transfer-#001 319,000 319,000 319,000 Investment Interest 25 0 0 Total Revenues 319,025 319,000 319,000 Expenditures Auto & Property insurance 308,855 319,000 319,000 Total Expenditures 308,855 319,000 319,000 Revenues over(under) expenditures 10,170 0 0 Beginning working capital 20,420 30,590 30,590 Ending working capital $ 30,590 $ 30,590 $ 30,590 s2 City of Spokane Valley Capibl Expentlitures for 2013 FTA l01 Real �02 Highway Uirough 201� Estate RealESta4 Surtace Congestion Safety Spokane Safe Rou4s Various Proposetl Excise Tax Excise Tax Transportatio Managemen Improvemen Transit to School WA Oept of Gant Oe artmen Ca italOUtla Oescn tion Butlget 1 2 nProgam tAirpuality tProgam AWionty TIB:SP BR (State) Ecology COBG Sources Ci Funtls Ganb tOt StreetFUntl 0133 SpragueAVefTS Tiuck Wesh Fecility tOiStreetFUntl Subtobl $ JOl Street Capital Funtl GIP#Raed Desion 8 Gonstiuction Pmiects 0005 Pines/MensFeltlWlburRtltoPines $ 300000 300000 0060 Argonne Roa�-190to Trent $ 951.892 129.2fi9 828fi23 008� Pines(SR2�)ITS Improvementr $ 83�,288 88�034 551,254 0115 SprequeAVe.Resurtecinq-EVerqrsenfaSUllrven $ �88�45 3��49 �5�998 0�4� SullrvenRtl/EUCIitlPGG(PEIRV� $ �39�332 �8810 120522 0�42 Bmedwey(NArpanne&MUIIenPGGint,(PEIRV� $ 219�599 29848 �89953 0�45 SpokeneVellsy-MillwaotlTreil $ 2000�0 200000 0�48 24[hAVeSitlewelkAdamstoSUlliven $ �5000 ��88 �,212 0�48 GresnacresT�eil-Design $ - 0�49 Sitlewelklnfill $ 33�50� 8933� 288��8 0�54 Si�ewelkBTrensitStopACCessibiliry $ 33.198 98 33,100 0�55 SullrvenRtlWBntlgeReplecement $ 8�0000 �8000� 840,000 0�58 MensfieltlAVeGannec[ion $ 1,012924 138�45 8�8.1�9 �159 UnrversityRa/IJOOVerpessStutly $ 125000 188�5 108,125 0188 PinesRtl(SR2�78GreceAVe.IntersectionSefety $ 98,100 98.1�0 0161 Citywi�eSaferylmpmvements $ 450995 53495 391,500 ��88 WellesleyAVeSiaewelkBAdemsRtlSitlewelk $ 554�500 4,0�0 550,5�0 �169 Arponne�MUllanCOmtlorSafery-IntlianaroBroaawaY $ 104�460 104460 01�0 ArgonneROa�-EmpiretoKnox $ 112.�85 1�2.185 011� SpregueAVeADASitlewelklmprovments(HevenetoFench $ �10400 10043 �00,351 $ Con�ingency' $ 1,500,�00 125.000 115.000 1,200,�00 303StreetCapitalFUntlSUbtobl $ 1.951�25 �42404 fi1�419 510415 2.fi32351 1�2845 33.1�0 158208 640�00 55�500 10�351 1.2�000� J09 PaMCS Capibl Projecb' Gepdel $ 500�0 l09 PaNCS Capibl Projecb Subtobl $ 50�000 PavementPreservation 001 GenemlFUntl 855851 3�1 PevementPreservetionFUntl �.198?84 JiiPavementPreservationSUbtotal $ 2.054.141 402 Stormwater Management Funtl 0150 Sullivan Rtl.Bntlge Drain Retmfit 26�0�0 200.000 Gepdel-Verious �50000 402StormwaterManagementFUntlSUbtotal $ 41��00 2000�0 40�Aquifer Pro4ction Area Funtl Capital-Variaus 900�0 �4thAVe Gusterta Gemehen 200�00 Beftmen-0ickeySrortn Drein 2�0000 403AquiferProtectionAreaFUntlSUbtobl $ 5�0000 501 Vehicle Replacement Snowplow Replace Comm.Dev.Pickup 25 000 Replace Comm.Dev.Pickup 25.000 501VehicleReplacementSUbtotal $ 50.0�0 TotalCapitalExpentliWres $11,028,B6fi $]42p04 $61)p]9 $ 5t0,6]5 $2,fi�2,J5] $ ]]2,865 $ 1�,100 $ i58,208 $ 640,000 $ 550,500 $ 200,000 $ t00,J5] $ 1,200,000 �Gon�ingencyemount is fo cover unforseen ovenuns.costs reletetl to projects thet were expec�etl to camplete in 2012 entl the costs of pmlects�he�heve not ys�hetl funtling sources itlentifietl. 2 Amounts not essignetl fo e cityfuntl or e grent source will be peitl by�he funtl the pmject�s listetl untler. 83 CITY OF SPOKANE VALLEY,WA Full Time Equivalent Employees Difference from Ado ted Bud ets Proposed 2012 to 2013 2009 2010 2011 2012 2013 + - #001 -General Fund City Manager/City Clerk 5 5 5 5 5 Legal 3 3 3 3 3 Deputy City Manager 8 8 7 7 6 (1.000) Finance 10 12 11 11 10.75 (0.250) Human Resources 2 2 2 2 2 Public Works 7.5 7.5 7.5 7 7 CD-Administration 3 3 3 3 2 (1.000) CD-Engineering 8 8 6 6 8 2.000 (0.750) CD-Planning 9 9 8.5 8.5 8 (0.500) CD-Building 14.75 14.75 12.75 12.75 11.5 (1.250) Parks&Rec-Admin 2 2 2 2 2 Parks&Rec-Recreation 1 1 1 1 1 Parks&Rec-Senior Cntr 1 1 1 1 1 Parks&Rec-CenterPlace 7 7 5 5 5 Total General Fund 81.25 83.25 74.75 74.25 72.250 (2.000) #101 -Street Fund 5 5 4.5 5 5 #303-Street Capital Project Fund 3.5 3.5 3.5 3.5 3.5 #402-Storm Water Fund 4 4 4.5 4.5 4.5 Total FTEs 93.75 95.75 87.25 87.25 85.250 84 2012 Work Force Comparison: The 29 Washington Communities with a Population of 30,000 to 100,000 CITY POPULATION FULL-TIME PART-TIME Bellin ham 81,360 753 36 Yakima 91,930 680 18 Renton 93,910 659 15 Redmond 55,360 591 33 OI m ia 47,500 531 11 Kirkland 81,480 494 52 Richland 49,890 458 31 Auburn 71,240 414 4 Kennewick 75,160 326 8 L nnwood 35,900 309 17 Bremerton 39,650 306 20 Federal Wa 89,460 282 15 Lon view 36,910 281 9 Bothell 34,000 277 16 Pasco 62,670 277 8 Pu allu 37,620 273 10 Lace 43,600 250 5 Walla Walla 31,740 240 14 Ma sville 61,360 234 8 Lakewood 58,260 231 8 Issa uah 31,150 221 24 Edmonds 39,800 201 6 Mount Vernon 32,250 190 24 Wenatchee 32,400 175 4 Shoreline 53,270 124 14 S okane Valle 90,550 85 4 Sammamish 47,420 67 4 Burien 47,730 57 10 Universit Place 31,270 47 5 AVERAGE 54,650 311 15 Source: Association of Washington Cities Survey: 2012 Full Time July,2012 85 Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE 2012 Salary Schedule Effective 1/1/2012 Position Title Grade 2012 Range Cit Mana er Unclassified De ut Cit 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 " Senior Administrative Anal 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 " Accountant/Bud 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 I I 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 Cit 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 because they were not increased by the 2.5%COLA on January 1,2011 Note: The current labor contract expires December 31,2012,and consequently,rather than estimate 2013 wage rates we have elected to include the wage classification scale that was in effect for 2012. 86 CITY OF SPOKANE VALLEY Glossary of Budget Terms Accrual Basis — A basis of accounting Capital Improvement — Expenditures in which revenues and expenditures are related to acquisition, expansion or recorded at the time they occur as rehabilitation of an element of the opposed to when cash is actually government's physical plant; sometimes received or spent. referred to as infrastructure. Appropriation — A legal authorization Capital Outlay — Fixed assets that have granted by the City Council to make general value of $5,000 or more and expenditures and to incur obligations for have a useful economic lifetime of more a specific purpose. than one year. Assessed Valuation — The valuation set Capital Project — Major construction, upon real estate and certain personal acquisition, or renovation activities property by the County Assessor as a which add value to government's basis for levying 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 City Council and the public with a general Department — The basic unit of service summary of the most important aspects responsibility, encompassing a broad of the budget, changes from the current mandate of related service and previous years, and the views and responsibilities. recommendations of the Mayor. $� Division — Can be a subunit of a that define accepted accounting department which encompasses a principles. substantial portion of the duties assigned to a department (e.g. Building Division GASB — The Governmental Accounting in the Planning and Community Standards Board, established in 1985, is Development Department). the current standard-setting board for governmental GAAP. Encumbrance — The commitment of appropriated funds to purchase an item General Fund—The principal operating or service. To encumber funds means to fund of the City used for general set aside or commit funds for a specified governmental operations. Taxes and future expenditure. fees that generally have no restriction on their use support it. Expense — Charges incurred (whether paid immediately or unpaid) for General Obligation (G.O.) Bonds — operations, maintenance, interest or This type of bond is backed by the full other charges. faith, credit and taxing power of the government issuing it. Face Value — The amount of principal that must be paid at maturity for a bond Indirect Cost—A cost necessary for the issue. functioning of the organization as a whole, but which cannot be identified Fiscal Year — A twelve-month period with a specific product, function or designated as the operating year for activity. accounting and budgeting purposes in an organization. Infrastructure — The physical assets of a government (e.g. streets, water, sewer, Full-time Equivalent Position (FTE) — public buildings, and parks). A full-time or part-time position converted to the decimal equivalent of a Interfund Transfers — The movement full-time position based on 2,080 hours of monies between funds of the same per year. For example, a part-time governmental entity. person working 20 hours per week would be equivalent of 0.5 of a full-time Levy — To impose taxes for the support position. of the governmental activities. Fund—A fiscal entity with revenues and Long-term Debt— Debt with a maturity expenses that are segregated for the of more than one year after the date of purpose of carrying out a specific issuance. purpose or 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 $$ 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 a�ailable for appropriation including estimated revenues, fund transfers, and beginning balances. 89 CIT�' Q�+SPOKAN� �ALLEY �P4I�ANE CQUIVTY,�r'VASHINGTOP� DRDINANC�N4. l.2-UZ� AN ORDINANC� (}F TH� CITY aF SPDKA�.NE VALLEY, SPOI�N� COUNTY, VVS"ASHII'�GTON, ADQPTIrG A BUDGET I'�R THE P�RIOD JANUARY 1, 2013 THRpUGH D�CEI�TB�R 31, 2013; APPROPRIATII'�TG FU�TDS; CR.�ATIIrTG NE1JV I{'UNDS: 312-CAPITAL R�S�RVE; RENAMING FUNDS: 3�.1�PAV�MENT PIi��ERVAT�aN; �STABLISH[NG SALARY �CH�DULE� �'OR ESTA��3LISH�D P�05I�IONS; AND OTHER 1�IATT�RS RELATInTiG THERETO. WHE.REt�S, State la�v requires tlie City Mauager ta prepat�e � prelimina�y vildget far tlie �ity� af Spakaite Valley at least sixty (GO} clay5 �7�fOI'� t�l� �0�lillllllg Qf��10 Cl�" f1SC�� '�al' �J��lI7Ii111�J�11U�1'y �, 2013 au�i ettding December 31,2Q 13; and V�HEREAS; tlie Cit��2vlanager iu ca�tsultation �vith the Fi�iauce Director a��d Department Heads I�as preparecl ancl plaeed oat file ��itii t��e City Clei•�: a ��i•eliminary buciget, togefl}er �vit�i aii esti�ilate of ti�e aitiaiznt of »io��ey rtecessaiy to �i�eet the expeiises af the �it�� incli�di�ig a�ay�rfetit of outst�ndii�g obligatians; �nd WHEFi.EEAS, tio#ice �va� postet� and pubpishec� for public heat•ings j�efcl ott r�.ugl�sk 2$, Septernbai� 25 atid October 9; 2012, The City� Cowaci] raet �nci c•eceived �t�blic co�nment in khe City Council Chambec•s dt��'i��eaeh pubLic heari�fg; and ��VHEREAS, �ro�ea� notice ivas gi��en aiid tl�e��relimiiiaiv budget�vas filed r;�itft tlze Gi�y Clerk; a�id th�•ee public heari��gs c�si tkfe budgat��are ca�iduct�d follo��ing�rapea•17otice;aud �1'4�F�EREAS, the City Council desires to adapt the 2013 budget, inc]iRding all allo�va�lces, and ac� appro�riatian for eacli fti�icl; �nd �'�HEREAS, the City of Spokaiie Valley ��r�perty tax 1��' lIl 2OI� �01' CajLBCtlflll 1t1 �013, tir�rill be $10,81$,717, svhiclt �•epreseiits � 0% in�rease in tlie 2013 le��. T�liis le�� is exclusive c�f addik�onal t'ei7etnie resultii�g frnm ii��r� caiistr��ckio�i, im}�roveme�fts to p��apei�ty, any increase i�7 the valne of State assessed pro}�e��ty, any a�uiexations that ha��e occu�•rec�,a�id refuncis ttlacie. NQV4', THEREFQRE, tli� City Catmcil of�}ie Ciky of Spokarie��ey�cEo ordain as follo��s: Sectioi� 1. AcloUtiaEi a�'2013 B��i� T�ie 6uciget for tl�a Cit3�of Spakagie Vall.e}�for the year 2013 is adaptecl at t�ie fiiud level. The fiiial budget far 2013 is at#�ched hereto �nd �y this refei•ence is incarpot'ated 1lereitY ��ursuant to RC�V 35A.33.075, For suuimary pw�poses, the total estimated ap}�ropriatiaiis fDr eacl� separate fiinci�lus t�ie aggreg�te katal for all st�ch fiinds is s�et foR�kh as f�allo�vs. i � �rc�i�7ance 12-424 acioptin�2013 budget Fa�e � of 2 �sli mat�ed �sti inate cI B�ginniny Ending Fund Total Fund 7iile Balance �evenues Sources Ap�ropri�tians Balanc� D01 Generaf Fund �25,63J,605 $35,124,7Q0 �60,755,348 �42,967,741 $17,787,567 � 101 Street�und �,961,271 4,766,10D 6,727,371 �},9G3,999 1,823,372 I 103 Paihs&Trails Fund 64,084 T,�00 71,884 0 71,88� , 105 HoieVNbtel Fund 918,432 460,50D 578,932 450,5L�Q 118,432 i�fl Cenierplace Operaling Reserve�und 351,487 5fl0 351,987 0 351,987 12� S�.rvice LevEl Sfab;lization Fund 5,442,42� 7,ODfl 5,449,428 0 5,449,428 122 Wi�nier Weather Reserve Fund 5�2,705 7Q0 543,405 0 503,405 123 Cily Facil�ies Repair&Replacement 2,403,84� 1,6fl0 2,�05,A46 616,284 1,789,164 204 deb°Seru'ce LTGO 03 0 623,023 623,023 623,Q23 0 ?01 Capital Projects Fund 791,i93 50D,b04 'i,291,693 985,355 305,336 302 Special Cap��al Projecis 566,593 501,C�fl0 1,Q67,593 880,43i 2�7,a82 303 Streek Capila�Projecls 162,646 7,957,725 B,"�20,37�1 7,957,725 162,64� 304 Mira�eau Projects Fund a 0 D 0 0 307 Capital Granis Fund 147 0 1�r7 0 947 309 Parks Capital Projects Fund 34'f,15'i 5fl,000 �91,15�i 50,000 341,951 310 Civic Facilities Capikal Projects Fund 1,743,67�i 0 1,7�3,671 0 �,743,67� 311 Pavem�nt Presen+ation Fund 2,201 i,i98,�84 1,20�,�85 1,19$,284 2,201 312 Capital Rese�,re Fund 0 7,826,20� 7,825,207 0 7,826,2�67 4{}2StarmvralerN'�anagemenk 2,137,888 2,G01,800 4,139,686 2,077,991 2,061,696 443 Aquifer Protectian Area 415,037 501,D40 9 t6,0�7 5Qp,Q00 416,437 541 Equipment Rental&Replacem�nt Fund i,032,335 178,744 1,21'i,079 50,000 1,16i,079 502 Rfsk N�anagement Fund 30,59a 319,G0(1 349,59D 379,000 3a,590 Total of all Funds 543,698,313 �62,a26,183 �106,724,49ri $63,570,333 �42,15�,163 The total bala�ice af all f�mds appropriated for 2a13 is $63;570,333, Secti�v 2. Creating Fund 312, Tft�t�e is lfere6� created Fu�id 312 Capital Ras��ve Funcl �vl�icl7 �,r•ill t�e used to acc�unt�lafe cesoilrces fqa• the z•e�laceme�i� of a poi-�io►� of ki�e �ullivaei Street Bridge, ti�e acquisition �or covstruction of a City� Hall buile�iug, and the devela��m�jrt of a jaint libraiy anc# City park sita, Sectio�i 3. Renan7ing F�uid 311. Fund 311, entitled "Stt�eet Capit�l Improvecneilt 2011+" is llerel��re�iaia�ed"Pa�estle�it PreservatiDn �'l�►id." Seetia� 4. Traiis3�iit�al of Budget. A c��nplete copy� of tlfe t�udget as ac3aptecl, together �vitli a caFS}�af tiiis Ordiiiaiice sliall be tra�ismitted by tlie City Clerk ta�lfe Divisia��of Mt�nicipal Cor•porations iit the Oftiee of tlie St�te Ai�ditor a�id to llie Associatioii of 1��ashington Giti�s. Sectian 5. Severabilitv. If a�iy seefiotr, seiiteuce,clause c�r phrase of tliis flrdi��aiice shall be held to �e iii��lid DC ilI1CO11S�1tUtLQl3c�I by a court of CD]]7�30T�ilf j�i�•isdiction, s�ach i�lvalic3ih� or u�zcoiastitlitio�ialit��s��all i�at affect the v�liclity o��ca�istitutioiialit�� r�f any ottier section, se��terice, �clause or pt7rase of ttiis a�•di��a��ce. Sectiou 6. Effectiti�e Date. 'Tliis Ordinance s��all be iiY fizll force a�icC e�'fect fi�e r�a}�s �fter tl�e data af publication of t�iis Ordirtance or a stnn�7�ai�r tl�ereaf in t�ie ofticial ne��s)�aper of tlle City, PASS�D b3�tlle City Cau�lcii this 30'�'ci�}r ofDcto�er 2012, r,!�'� � � �� _ � � c _ _ ATTE�T:: . �,.� �._.._ , ..,. .. , ��.._-�--�s- , r Tl�o�ttas F�Ta�ve}r, l�7ayo�� ,: . :' ,��. �, �`.? _..r,t_,��-� .,�,�`.- Date of P�zUlicatioy�: �1 .. /'�.��/�� liristii�e Baii�b�•�dge, Cit �Glerk `� Effective I�ate: ,l,�'- �!ti`�-�,I}�` 7 I�i• � s To Forn�: 2 Offic af th� Cit��Atto�•iiey Ordinarice 12.-D24 adoptui�2013 budget Page 2 af 2