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Ordinance 07-018 Adopting 2008 Budget CITY OF SPOKANE VALLEY SPOKANE COUNTY,WASHINGTON ORDINANCE NO.07-018 AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY, WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2008 THROUGH DECEMBER 31, 2008, APPROPRIATING FUNDS AND ESTABLISHING SALARY SCHEDULES FOR ESTABLISHED POSITIONS. WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of Spokane Valley at least sixty (60) days before the beginning of the City fiscal year beginning January 1, 2008 and ending December 31, 2008; and WHEREAS, the City Manager in consultation with the Finance Director and Department Heads has prepared and placed on file with the City Clerk a preliminary budget together with an estimate of the amount of money necessary to meet the expenses of the City including payment of outstanding obligations; and WHEREAS, notice was posted and published on July 6, 13 and 20,August 31, September 7 and 28th and October 5, 2007, that the City Council in the City of Spokane Valley would meet and receive public comment in the City Council Chambers prior to the adoption of the budget; and WHEREAS, following the filing of the preliminary budget with the City Clerk, notice of the same and three hearings on the budget, the City Council desires to adopt the 2008 budget, including all allowances and an appropriation for each fund so that a balanced budget,where appropriations are limited to the estimated revenues including beginning fund balances, is adopted for the City. WHEREAS, the City of Spokane Valley property tax levy for 2007 for collection in 2008, will be $10,350,000 which is $830,000(8.7%)greater than the levy in 2006 for collection in 2007. NOW, THEREFORE,the City Council of the City of Spokane Valley do ordain as follows: Section 1. Adoption of 2008 Budget. The budget for the City of Spokane Valley for the year 2008 is hereby adopted as the balanced budget of the City with appropriations limited to the total estimated revenues and beginning fund balances of the City. The final budget for 2008 is attached hereto and by this reference is incorporated herein pursuant to RCW 35A.33.075. For summary purposes, the total estimated appropriations for each separate fund plus the aggregate total for all such funds is set forth as follows: FUND ESTIMATED EXPENDITURE REVENUES&FUND APPROPRIATIONS BALANCE GENERAL FUND $41,757,400 $32,705,058 STREET FUND 5,875,972 4,195,304 ARTERIAL STREET FUND 0 0 TRAILS&PATHS FUND 30,000 30,000 HOTEL/MOTEL FUND 668,000 668,000 DEBT SERVICE LTGO 03 600,000 600,000 CAPITAL PROJECTS FUND 4,420,000 4,420,000 SPECIAL CAPITAL PROJECTS FUND 4,420,000 4,420,000 STREET CAPITAL PROJECTS FUND 7,354,023 7,354,023 Ordinance 07-018,Annual Appropriation Ordinance 2008 Page 1 of 2 MIRABEAU POINT CAPITAL FUND 454,000 454,000 STREET BOND CAPITAL 0 0 CD BLOCK GRANT FUND -0- -0- CAPITAL GRANTS FUND 7,176,000 7,176,000 BARKER BRIDGE FEDERAL FUND 5,862,800 . 5,862,800 STORMWATER MANAGEMENT FUND 3,160,000 1,983,944 PARKS CAPITAL PROJECTS FUND 4,260,000 4,260,000 EQUIPMENT R&R FUND 780,000 780,000 CITY FACILITIES REPLACEMENT 397,000 397,000 RISK MANAGEMENT FUND 217,100 217,100 RESERVES: CIVIC FACILITIES 5,085,000 5,085,000 CENTERPLACE 335,000 335,000 SERVICE LEVEL 5,400,000 5,400,000 WINTER WEATHER 560,000 560,000 TOTAL ALL FUNDS $98,812,295 $86,903,229 The total balance of all funds appropriated for the year 2008 is $86,903,229 Section 2. Positions and Salary Schedules. The various positions and salary ranges for city employees are attached to this Ordinance as Appendix"A." Section 3. Transmittal of Budget. A complete copy of the budget as adopted,together with a copy of this Ordinance shall be transmitted by the City Clerk to the Division of Municipal Corporations in the Office of the State Auditor and the Association of Washington Cities. Section 4. Severability. If any section, sentence, clause or phrase of this ordinance shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section,sentence,clause or phrase of this ordinance. Section 5. Effective Date. This Ordinance shall be in full force and effect five(5)days after the date of publication of this Ordinance or a summary thereof in the official newspaper of the City. PASSED by the City Council this 23rd day of October 2007. ZUMA)h■W W Diana Wilhite,Mayor A' . : Sistine Bainbridge, ity Clerk Approved As To Form: Office of the City Attorney Date of Publication: J f - aZ 6 2 Effective Date: ' 1/_ 9- 7 Ordinance 07-018,Annual Appropriation Ordinance 2008 Page 2 of 2 Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE 2008 Salary Schedule Effective 1/1/2008 Position Title Grade 2008 Range City Manager Unclassified Deputy City Manager 21-22 $ 7,818 - $11,137 City Attorney 21 7,818 - 10,023 Community Development Director 21 7,818 - 10,023 Finance Director 21 7,818 - 10,023 Public Works Director 21 7,818 - 10,023 Parks and Recreation Director 19 6,332 - 8,119 Planning Manager 18 5,700 - 7,307 Building Official 18 5,700 - 7,307 Senior Engineer-Capital Projects, Development 18 5,700 - 7,307 Deputy City Attorney 18 5,700 - 7,307 Senior Engineer-Traffic,CIP Planning/Grants/Proj Mgmt 17 5,130 - 6,576 Accounting Manager 17 5,130 - 6,576 City Clerk 16 4,616 - 5,918 Engineer 16 4,616 - 5,918 Senior Plans Examiner 16 4,616 - 5,918 Public Works Superintendent 16 4,616 5,918 Senior Administrative Analyst 16 4,616 5,918 Senior Planner 16 4,616 - 5,918 Associate Planner 15 4,155 - 5,327 Assistant Engineer 15 4,155 - 5,327 IT Specialist 15 4,155 - 5,327 Engineering Technician II 15 4,155 - 5,327 CenterPlace Coordinator 15 4,155 - 5,327 Human Resource Analyst 14 3,740 - 4,794 Accountant/Budget Analyst 14 3,740 - 4,794 Administrative Analyst 14 3,740 - 4,794 Assistant Planner 14 3,740 - 4,794 Building Inspector II 14 3,740 - 4,794 Plans Examiner 14 3,740 - 4,794 Public Information Officer 14 3,740 - 4,794 Engineering Technician I 14 3,740 - 4,794 Senior Permit Specialist 14 3,740 - 4,794 Maintenance/Construction Inspector 13-14 3,365 - 4,794 Recreation Coordinator 13-14 3,365 - 4,794 Code Enforcement Officer 13 3,365 - 4,314 Building Inspector I 13 3,365 - 4,314 Planning Technician 13 3,365. - 4,314 Deputy City Clerk 12-13 3,029 - 4,314 Senior Center Specialist 12-13 3,029 - 4,314 Administrative Assistant 11-12 2,726 - 3,883 Permit Specialist 11-12 2,726 - 3,883 Accounting Technician 11-12 2,726 - 3,883 Maintenance Worker 11-12 2,726 - 3,883 Office Assistant II 10-11 2,453 - 3,495 Custodian 10 2,453 - 3,145 Office Assistant I 9-10 2,208 - 3,145 *GIS/Database Administrator Pending Pending Pending _____ -,- I ..., , scioryilkane ......i.AF valley ® tr r '�1. + II.i v �. , w 4. . dA T• j• • ir a _ r � `I Iii■+1• - _ syt "+� •' �4 /../ : '4 •• 1-, _� ' si. t 1�~,,r ,p , ,.�� -.:__•:;':-. ., i� �ta' * '.!.":.L � •y_ •f '•IR �'.l 1 .�_ — . t 2...3-4,,. ..'' ,114..-0:�� ; ' ~ i.� ' 1ti ,} P. t `om..�-' r + j .r1•-• _ i l � ti,r,f �y,' , �t�;.;V- !,, •• ..1.. •1...::.i 1, . 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A j■!i E .,— - 2008 Final Budget CITY OF SPOKANE VALLEY—2008 BUDGET Table of Contents Budget Message Councilmembers & Staff 1 City Manager's Budget Message 2 Budget Guide 411,#i About the Budget &the Budget Process 9 Spokane Valley Budget Policies 13 Basis of Accounting and Budgeting 14 tirLt. ., Explanation of Revenue Sources 16 Budget Summary Revenue Assumptions 21 Expenditure Assumptions 22 Budget Summary 23 Revenues by Fund 24 General Fund Revenue Sources Chart 25 City-Wide Revenue Sources Chart 26 Detail Revenues by Type 27 Expenditures by Department 32 General Fund Expenditures by Department by Type 33 General Fund Expenditures by Department Chart 34 General Fund Expenditures by Type Chart 35 Expenditures General Fund: Legislative Branch 36 Executive & Legislative Support 39 Public Safety 42 Contract Expenditures Chart 44 Operations &Administrative Services 45 Public Works 49 Community Development 51 Library 57 Parks & Recreation 58 General Government 64 All Other Funds: Street Fund 66 Arterial Street Fund 68 Trails & Paths Fund 68 Hotel/Motel Fund 69 CenterPlace Operating Reserve Fund 70 Service Level Stabilization Reserve Fund 70 Winter Weather Reserve Fund 71 CITY OF SPOKANE VALLEY—2008 BUDGET Table of Contents .••; ki. :.'Aif w ,_ _ , -- -City Facilities Repair& Replacement Fund 71 - l ir., ....- ii Debt Service Funds 72 -0,t) Capital Projects Funds 73 I Special Capital Projects Funds 73 4 - 4 1 Street Capital Projects Fund 74 ' y - . Mirabeau Point Capital Project Fund 75 Street Bond Fund 75 I:--y Capital Grants Fund 76 It—' E-:y Barker Bridge—Federal Grant Fund 76 i. Parks Capital Projects Fund 77 ri - Civic Buildings Capital Project Fund 77 4 "11„w Stormwater Management Fund 78 Equipment Rental &Replacement Fund 79 ,: , • Risk Management Fund 80 t Zs* ,, ,F .-t.,, .'44.0., r -'..#sal 4 $ , City Profile & Other Budget Information General Fund Capital Expenditures 81 All Other Funds Capital Expenditures 82 Position Listing by Department 84 Full Time Equivalent Count by Year 86 2006 Workforce Comparison 87 Community Profile and History 88 Employee Salary Schedules _. 91 Debt Service Schedule . 92 Multi-Year Financial Plan for General Fund 93 Multi-Year Financial Plan for the Street Fund 94 Glossary , - -_ 95 _ ,. , Budget Ordinance w° 98 +r-L: f°+r ;: ,"'_ _ -. ," - s ,4'lt.'tea-p.f' ' i � •. -01-4.z. --..-t. ' ik, w- r. -— - . rf 1' ...sue s+9XRax.--.. �:, 1 • -a T' ey„ 1 , CITY OF SPOKANE VALLEY City Council Members Diana Wilhite, Mayor Richard Munson Position#1 Position#5 Stephen Taylor, Deputy Mayor William Gothmann Position#2 Position#6 Michael DeVleming Richard Denenny Position#3 Position#7 Gary Schimmels Position#4 Staff David Mercier, City Manager Vacant, Deputy City Manager Ken Thompson, Finance Director Kathy McClung, Community Development Director Michael Jackson, Parks & Recreation Director Neil Kersten, Public Works Director Michael Connelly, City Attorney Christine Bainbridge, City Clerk 1 S4ö1t ' 0.1/\11%t 40.0011F Valley® City Manager's Budget Message Annual Budget For Fiscal Year 2008 Dear Citizens, Mayor and City Council of Spokane Valley: It is my pleasure to present the budget document for the fiscal year of 2008, which represents the combined efforts of the City Council, staff and citizens. This year, the City Council, Planning Commission and citizens gave much attention to drafting a complete overhaul of the land use regulations that govern all development activities within the boundaries of the City of Spokane Valley. Their efforts to compose the Uniform Development Code should streamline the development process and clarify regulatory provisions that otherwise create uncertainty about allowable activities and standards to be met. Community representatives also concentrated great effort on the Sprague/Appleway Revitalization Plan that endeavors to create a City Center incorporating community building; urban, commercial, and housing opportunities; and spurs reinvestment all along the city's main corridor. Citizens are invited to track the progress of both initiatives on the City website: www.spokanevalley.org. Budget Highlights The 2008 budget continues to recognize the dynamic and changing environment within which the City must operate. The budget process has been used to reinforce the City's commitment to delivering its core services in a cost effective manner. A summary of key budget highlights for review by the Council and community follows: Revenue: Gentle Growth: Revenue projections for the 2008 fiscal year have been increased anticipating a sustained pace of building activity as well as greater sales tax receipts, although 2007 retail sales are growing at a lesser percentage than in previous years. The City's six-year financial forecast shows conservative revenue growth beyond 2008; however, those estimates will fluctuate according to changing trends in the economy. 2 Expense: Moderate Growth in Current Operational Expenses: Investing in the essential core services identified by the Council and community creates baseline costs that are currently growing at a higher rate than tax revenues. Even with a relatively small city staff, quality service delivery requires ongoing investment in basic capacity to provide efficient operations. As the City evolves into the fifth year of its start-up phase, personnel costs, along with the price of operating supplies and charges for contract services, escalate at the rate of 6%to 8% annually. Fact: Public Safety costs dominate the municipal budget: In 2008, Police, Court and Jail related services will cost $18,828,300—almost twice the $10,496,500 anticipated property taxes for the entire year. That equals 179% of all the local property tax. That's what happens with your dollars when you pay your taxes. Capital Investments: Successful Grantsmanship Pays Dividends: City staff actively pursues funding commitments from other sources to help pay the cost of needed q ' . capital improvements—roads, bridges ��dscHOOL and parks—that benefit the SPEED community. The 2008 capital ; LIMIT construction program totals 20 WHEN $12,738,800, of which the City will ; FLA$MNG contribute $5,286,140, or,just 41%. YOUR 1 f. SPEED Street Fund: State Funding of Local Roadway Maintenance Insufficient: This fund derives its revenues from an allocation , `: , "- of the state Motor Fuel Tax distributed ti r to cities and towns. Currently, the City receives only about $2.25 million, or, = - ' about 50% of the funds needed to pay ( for street maintenance activities like snow plowing, pothole repair, resurfacing eroded lanes, sweeping, weed control, street lighting, traffic i signals and a variety of other repairs. --4 The problem facing Spokane Valley -.4 for the foreseeable future will be _ • t closing that gap between street related eft _ - revenues and costs. Any decline in routine maintenance expenditures will result in noticeable differences in the conditions of local streets. 3 11 f H • t ■";: i •! •_ ` c 131TERPI1.1.AR i • • "�'�-y!� - . T lam '= Pavement: In an attempt to determine how best to keep the surfaces and bases (underground support) of roads in proper condition, a Street Master Plan was prepared that itemizes the positive and negative conditions of our city street system, and identifies the repair needs and costs associated with maintaining our 437 miles of roadway. The report details the need for an additional annual investment of $4,500,000 in street preservation work to keep the street system from deteriorating and triggering much more expensive repair work in the future. The Current Fiscal Year in Review: The fourth full year of operating Washington's newest city marked additional progress in addressing community issues and defining desirable goals for the future. Citizen participation was ample in the proceedings of the City Council, Planning Commission, and at community gatherings discussing the launch of a City Center initiative as the lynchpin of the Sprague/Appleway Revitalization Plan. Residents and business people provided city officials with their views on the broad range of issues related to economic development and land use regulations. The City Council welcomes public comments and works to balance the various interests expressed when enacting ordinances intended for the protection and enhancement of the quality of life in Spokane Valley. City representatives embrace continuous learning, attend to a heavy workload, and take pleasure in achieving results that affect the community in a positive way. Some of those results are reflected in the substantial progress in meeting the 2007 budget goals. 4 Progress in Attainment of the seven (7) Major Goals of 2007: Continue monitoring wastewater issues, including governance of wastewater facilities, enhanced citizen awareness of options for the future, and pursuit of the most efficient and economical use of allowed wastewater discharges. Council and staff collaborated with dischargers, environmentalists and regulatory agencies. A Mitigation Implementation Plan (MIP) associated with an acceptable Total Maximum Daily Load ruling was accepted by the Washington State Department of Ecology. Monitoring of the MIP will continue, as well as collaboration on governance issues. Explore the available telecommunications infrastructure along the Sprague/Applewav Corridor that may be accessed by public institutions, residents, and businesses within Spokane Valley. The City has contacted current fiber optic franchise holders for specifications deemed non- proprietary in nature. Receipt of relevant data is anticipated by December. , d 4 It *VI Adopt a sub-area plan for the Sprague/Appleway Revitalization Plan and initiate the implementation of achievable recommendations. An administrative draft of the sub-area plan was finalized and public outreach briefings are ongoing. Amend the comprehensive plan to reflect accommodation of Spokane Valley population projections within and adjacent to city limits, and to outline annexation policies. City representatives have completed the necessary tasks within their control. The City must now await Spokane County's finalization of its updated Countywide Comprehensive Plan before proceeding further on this goal. The County may not address Urban Growth Areas until 2008, thereby postponing consideration of annexation proposals until next year. 5 Adopt a Street Master Plan and draft a financial strategy to implement the plan. A well-defined Street Master Plan has been prepared and presented to the City Council. The Plan identifies the current condition of city streets and recommends appropriate improvements and maintenance that preserve the value and structural integrity of the local transportation system. Formal adoption of the Plan is anticipated before year-end. Establish departmental priorities and incorporate them into a six-year business plan for each department that includes forward looking budget and funding implications. The initial draft was assembled in a cooperative process by all departments and was presented at the June Council retreat. The first year elements are incorporated in the 2008 Budget. Adopt a Uniform Development Code that implements the Comprehensive Plan. This year and a half long project to streamline all local development regulations came to fruition thanks to the massive effort and time _ Development Code Uniform invested by the Planning Commission, City Councilmembers, stakeholders and staff. ___ Council adopted the new development code in September. The Budget for Fiscal Year 2008 Balanced Budget Adopted: One of the most important fiscal goals to pursue when operating a governmental enterprise is the creation and maintenance of financial reserves that may be relied upon over time to sustain critical public services. The 2008 budget reflects two notable achievements in this regard. 1. Achievement of the goal to establish a$5,000,000 Civic Building Reserve Fund to support the construction of a City Hall. 2. Achievement of the goal to establish and maintain a Building Facilities Repair and Replacement Fund to pay for major repairs and/or eventual replacement of CenterPlace and the Police Precinct Building. The 2008 budget is in balance; expenses have been paired with known or reasonably predictable revenues. The budget is designed to maintain the 15% 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 stabilize. This approach 6 allows available resources to be put toward sustaining services that are consistent with the City Council's priorities for 2008 and beyond. Department Achievements: Each of the City's departments undertook an aggressive work program in 2007. The budget document contains descriptions of their accomplishments for the year and their goals for next year. I invite city residents to acquaint themselves with the efforts made by municipal employees on your behalf. I leave to the department heads the pleasure of sharing their recent successes and goals for the coming year. I 1 r ! w _ _.i.li Lal 11!' XP`' rw' i - _ , , ‘44, __:......- - ii a /7// i Ten new positions were included in the budget proposal as we strive to address the demands of a city that has grown to 88,280 people. As we pass through the formative stages of community building, this City has taken a conservative approach to adding new staff. Spokane Valley continues to have the lowest employee count of any Washington city over 50,000 in population. (Please see the attached 2007 Work Force Comparison.) The City Council was responsive to personnel needs that arose in 2007 to improve customer service for building and development activities, CenterPlace programs and internal services. As we grow and mature as a city, our customers and citizens have increased their service demands creating the need for an additional ten (10) new employee positions within the various general and enterprise funds expressed in the 2008 budget. Major Goal Statements for 2008: The 2008 budget reflects the distribution of resources consistent with the Council's core services priorities. The following goals represent just very broad areas of concentration important to the well being of the community: 7 Continue monitoring wastewater issues, including governance of wastewater facilities, and pursuit of the most efficient and economical methods to ensure the continuation of wastewater discharges licenses. Refine initial departmental six-year business plans in order to identify and incorporate fiscal impacts into a strategic financial plan. Formulate a Six-Year Strategic Financial Plan by July 2008 that forecasts expected revenues and expenses; incorporates the cost elements of departmental business plans; identifies fiscal constraints; and, proposes formulas for Council consideration that institute sustainable budget- balancing approaches and itemizes necessary service reductions or revenue increases or combinations thereof Initiate implementation of the sub-area plan for the Sprague/Appleway Sprague -- A p p l e w a y Revitalization Plan. • • ReviI ization i 0 Adopt area-wide rezoning proposals consistent with the comprehensive plan SWbkane 200 that reflect appropriate adjustments in zoning designations. Perform an analysis of a land owner initiated request for annexation. Develop a Shoreline Master Program. Acknowledgments: In closing, it has been a pleasure to work with the Council and individual City departments to accomplish the goals they established. I look forward to continued work with the City's team in the coming year to deliver the services funded by citizens of Spokane Valley. I genuinely appreciate the citizens of Spokane Valley, the City Council and individual staff members who have made it possible for the City to successfully pursue a bright future. Everyone involved continues to give generously of their time and energy during this period of heavy workloads and program development; they have risen well to the many challenges facing a young City. Thanks also for the patience and feedback from the many citizens who have shown an abiding interest in the community or volunteered their time to improve the quality of life in Spokane Valley. Respectfully, David Mercier, City Manager 8 ,• S�" e .•■*Valley 11707 E Sprague Ave Suite 106 • Spokane Valley WA 99206 509.921.1000 • Fax: 509.921.1008 • cityhall®spokanevalley.org TO: David Mercier, City Manager and Members of Council FROM: Ken Thompson, Finance & Administrative Services Director DATE: June 18, 2007 SUBJECT: About the Budget and the Budget Process The budget includes the financial planning and legal authority to obligate public funds. Additionally, the budget provides significant policy direction by the City Council to the staff and community. As a result, the City Council, staff and public are involved in establishing the budget for the City of Spokane Valley. The budget provides four functions: 1. A Policy Document The budget functions as a policy document in that the decisions made within the budget will reflect the general principles or plans that guide the actions taken for the future. As a policy document, the budget makes specific attempts to link desired goals and policy direction to the actual day-to-day activities of the City staff. 2. An Operational Guide The budget of the City reflects its operation. Activities of each City function and organization have been planned, debated, formalized, and described in the following sections. This process will help to maintain an understanding of the various operations of the City and how they relate to each other and to the attainment of the policy issues and goals of the City Council. 3. A Link with the General Public The budget provides a unique opportunity to allow and encourage public review of City operations. The budget describes the activities of the City, the reason or cause for those activities, future implications, and the direct relationship to the citizenry. 4. A Legally Required Financial Planning Tool The budget is a financial planning tool, which has been its most traditional use. In this light, preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget and must be in place prior to the beginning of the City's fiscal year. The budget is the legal authority to expend public moneys and controls those expenditures by limiting the amount of the appropriation at the fund level. The revenues of the City are estimated, along with available cash carry-forward, to indicate funds available. The budget takes into account 9 unforeseen contingencies and provides for the need for periodic adjustments. Year 2008 Budget Process The City of Spokane Valley operates on a calendar year basis. It utilizes an incremental budgeting approach that assumes, for most functions of government, that the current year's budget is indicative of the base required for the following year. Any increases are incremental and based on need defined by the organization's budget policies, emerging issues, Council goals,and available resources. The formal budget planning begins in the spring with discussions between the City Manager and City Council during a mid-year retreat. Following the retreat, the City Manager and the Department Directors prepare the preliminary budget based upon the City Council priorities. The City Council reviews the preliminary budget beginning in July. In April of 2007, departments prepare requests for new staff, programs, or significant increases to their current year budget that will address emerging issues and other operational needs. In their requests, the departments identify the problem that they are trying to address, the recommended solution, implementation plan, projected cost and expected outcomes. The Finance Department and City Manager conduct an analysis of the departmental base budgets and the revenue outlook for the coming year to determine the availability of funds for any new initiatives. During May and June, the departments also develop their base budgets. These budget requests are submitted to the Finance Department by the middle of May. In early June, the City Manager reviews each department's budget requests and develops a preliminary budget recommendation. As mandated by RCW 35A.33.135, the first requirement is that the City Manager submit estimated revenues and expenditures to the City Council on or before the first Monday in October. The preliminary budget is presented to the City Council in late July. Public hearings are held to obtain taxpayers' comments, and revisions as applicable, are made. The Council makes its adjustments to the preliminary budget and adopts by ordinance a final balanced budget no later than December 31. The final operating budget as adopted is published, distributed, and made available to the public during the first three months of the following year. After the budget is adopted, the City enters a budget implementation and monitoring stage. Throughout the year, expenditures are monitored by the Finance Department and department directors to ensure that funds are within the approved budget. Finance provides financial updates to the City Council to keep them current with the City's financial condition. Any budget amendments made during the year are adopted by City Council ordinance. The City Manager is authorized to transfer budgeted amounts within a fund; however, any revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges or other conditions of employment must be approved by the City Council. 10 When the City Council determines that it is in the best interest of the City to increase or decrease the appropriation for a particular fund, it may do so by ordinance approved by one more than the majority after holding one public hearing. Significant Changes to the 2008 Budget A review of the 2008 preliminary budget reveals the following significant changes: Revenues 1. Sales tax receipts have been increased $500,000 reflecting growth in retail sales. No change in sales tax receipts is expected from the implementation of the state streamlined sales tax receipts program. 2. The city property tax rate is expected to be $1.55 per thousand dollars of assessed value. 3. Planning and Building fees and Fines & Forfeitures remain almost unchanged from 2007. Expenditures 1. Ten new positions have been added to the proposed budget for 2008,based on the preliminary multiyear business plans prepared by departments. They include: a half-time Deputy City Clerk; a half-time Human Resource assistant; an Administrative Analyst; an Accountant/Budget Analyst;two maintenance positions at CenterPlace; an Engineering Technician; a Capital Project Engineer; a public works Administrative Assistant; and a Senior Planner. 2. $75,000 has been budgeted for a voice activated inspection system in the Building Division. 3. General Fund expenses are greater than the projections in the City's Multiyear financial plan, due to transfers to the Civic Facilities& Civic Facilities Repair&Replacement Funds. 4. Parks capital improvements planned for 2008 have been budgeted at$500,000. There will likely be improvements scheduled for 2007 that will not be finished and will be carried over($3,000,000) into 2008. 11 5. $150,000 has been budgeted for the preparation of a needs inventory under the Americans with Disabilities Act. Initial improvements may also be constructed during the year. 6. A transportation impact fee study(Street Fund)has been budgeted in 2008 in the amount of$250,000. 12 City of Spokane Valley Selected Budget Policies Department directors have primary responsibility for formulating budget proposals in line with City Council and City Manager priority direction, and for implementing them once they are approved. The Finance Department is responsible for coordinating the overall preparation and administration of the City's budget. This function is fulfilled in compliance with applicable State of Washington statutes governing local government budgeting practices. The Finance Department assists department staff in identifying budget problems, formulating solutions and alternatives, and implementing any necessary corrective actions. Interfund charges will be based on recovery of costs associated with providing those services. Budget adjustments requiring City Council approval will occur through the ordinance process at the fund level prior to fiscal year end. The City's budget presentation will be directed at displaying the City's services plan in a Councillconstituent-friendly format. The City will pursue ending fund balances for operating funds at a level of no less than 8%of revenue. Beginning in 2010, short term debt shall not exceed 10% of revenues. No long term debt will be incurred without identification of a revenue source to repay the debt. Long term debt will be incurred for capital purposes only. The City will maintain equipment replacement funds that will receive annually budgeted contributions from the operating expenses of departments owning the capital equipment in an amount necessary to replace the equipment at the end of its useful life. Life cycle assumptions and required contributions will be reviewed annually as part of the budget process. 13 BASIS OF ACCOUNTING AND BUDGETING Accounting Accounting records for the City are maintained in accordance with methods prescribed by the State Auditor under the authority of the Revised Code of Washington (RCW), Chapter 43.09.200, and in compliance with generally accepted accounting principles as set forth by the Governmental Accounting Standards Board. Basis of Presentation - Fund Accounting The accounts of the City of Spokane Valley are organized on the basis of funds, each of which is considered a separate accounting entity. Each fund is accounted for with a separate set of double-entry accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. The City's resources are allocated to and accounted for in individual funds depending on their intended purpose. The following are the fund types used by the City of Spokane Valley: Governmental Fund Types Governmental funds are used to account for activities typically associated with state and local government operations. All governmental fund types are accounted for on a spending or "financial flows" measurement focus, which means that typically only current assets and current liabilities are included on related balance sheets. The operating statements of governmental funds measure changes in financial position, rather than net income. They present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. There are four governmental fund types used by the City of Spokane Valley: General Fund This fund is the primary fund of the City of Spokane Valley. It accounts for all financial resources except those.required or elected to be accounted for in another fund. Special Revenue Funds These funds account for revenues that are legally restricted or designated to finance particular activities of the City of Spokane Valley. Special Revenue funds include the Street Fund, Arterial Street Fund, Trails & Paths Fund, Hotel/Motel Fund, CenterPlace Operating Reserve Fund, Service Level Reserve Fund, Civic Facilities Reserve Fund, and Winter Weather Reserve Fund. Debt Service Funds These funds account for financial resources which are designated for the retirement of debt. Debt Service funds are comprised of the Debt Service LTGO 03. Capital Project Funds These funds account for financial resources, which are designated for the acquisition or construction of general government capital projects. Capital Project Funds include the Capital Project Fund, Special Capital Projects Fund, Streets Capital Projects Fund, 14 Mirabeau Point Capital Project Fund, CDBG Fund, Capital Grants Fund, Barker Bridge Federal Grant Fund, and Parks Capital Projects Fund. Proprietary Fund Types Proprietary funds are used to account for activities similar to those found in the private sector where the intent of the governing body is to finance the full cost of providing services, including depreciation, which based on the commercial model uses a flow of economic resources approach. Under this approach, the operating statements for the proprietary funds focus on a measurement of net income (revenues and expenses) and both current and non-current assets and liabilities are reported on related balance sheets. Their reported fund equity (net total assets) is segregated into contributed capital and retained earnings components. As described below,there are two generic fund types in this category: Enterprise Funds These funds account for operations that provide goods or services to the general public and are supported primarily by user charges. The Stormwater Management Fund is included in this group of funds. Internal Service Funds These funds account for operations that provide goods or services to other departments or funds of the City. The Equipment Rental and Replacement Fund and Risk Management Fund are included in this group of funds. Basis of Accounting Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. The City of Spokane Valley uses a modified accrual basis of accounting. Modified accrual recognizes revenues when they become both measurable and available to finance expenditures of the current period. The basis of accounting for enterprise and internal service funds is full accrual. The appropriate basis is used throughout the budgeting, accounting, and reporting processes. Full accrual is a method of accounting that matches revenues and expenses with the period to which they relate, rather than focusing on actual cash flows. In this m ethod, for example, an asset is depreciated as it is "used up," and the expense is recognized in periodic increments, rather than assuming the asset holds its value until it is actually disposed of. However, since the focus of budgeting is on the revenues and expenditure accounts, depreciation and amortization are not considered budgetary accounts, and are excluded from the budgeting system. Budgets and Budgetary Accounting Annual appropriated budgets are adopted for all funds. These funds are budgeted on the modified cash basis of accounting. The financial statements include budgetary comparisons for those funds. Budgets are adopted at the fund level that constitutes the legal authority for expenditures. Annual appropriations for all funds lapse at the fiscal period end. 15 EXPLANATION OF REVENUE SOURCES GENERAL.FUND REVENUES: Property Tax Revenue Property taxes play an essential role in the finances of the municipal budget. State law limits the City to a$3.60 levy per$1,000 assessed valuation, deducting from there the levy of$1.50 by the Spokane County Fire Districts #1 and #8, along with deducting $0.50 for library levies, which leaves the City with the authority to levy $1.60 for its own purposes. The levy amount must be established by ordinance by November 30th prior to the levy year. It is anticipated the City will levy an amount very close to the$1.55 rate. Local Retail Sales and Use Tax The local retail sales and use tax is comprised of two separate .5% options with the County receiving 15% of.each .5%. After deducting .01% as a County administrative fee, the City's effective rate is .84%. Local Criminal Justice Sales Tax Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes, such as the City's law enforcement contract. This tax is authorized at up to 3/10 of 1% of retail sales transacted in a County. Beginning in 2005, an additional .1% voter approved increase in sales tax was devoted to public safety purposes. Gambling Tax Revenues Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to gambling. Funds remaining after necessary expenditures for such enforcement purposes may be used for any general government purpose. Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April, July, and October. The City imposes a tax on the following forms of gambling at the following rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less prizes); Card playing(10%gross)and Punch-Boards/Pull Tabs(5%gross, less prizes). Leasehold Excise Tax Taxes on property owned by state or local governments and leased to private parties. 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. 16 State-Shared Revenues State-shared revenues are received for liquor sales, and motor vehicle excise taxes including travel trailer and camper excise tax. These taxes are collected by the State of Washington and shared with local governments based on population. State-shared revenues are distributed on either a monthly or quarterly basis,although not all quarterly revenues are distributed in the same month of the quarter. The 2007 population figure used in the 2008 Preliminary Budget is 88,000 as determined by the Office of Financial Management for Washington State. This figure is important when determining distribution of State shared revenues on a per capita basis. Liquor Board Profits and Liquor Excise Tax Cities receive a share of both liquor board profits and liquor excise tax receipts. The profits are distributed on the last day of March, June, September, and December. The excise portion is distributed on the last day of January, April, July, and October. To be eligible to receive these revenues, a city must devote at least two percent of the distribution to support an approved alcoholism or drug addiction program. Service Revenues . Fees are charged for services rendered by the City of Spokane Valley. Most of the fees in the General Fund are construction inspections and permits related to services such as planning, zoning,and building. Fines and Forfeitures Fines and penalties are collected as a result of Municipal Court rulings and other miscellaneous rule infractions. All court fines and penalties are shared with the State. The. City, on average, keeps less than 50%of the amount collected. Recreation Program Fees The Parks and Recreation Department charges fees for selected recreation programs. These fees offset some of the costs related to providing the program. CenterPlace Fees The Parks and Recreation Department charges fees for use of CenterPlace. Uses include conferences, weddings, receptions, and banquets. Rental rooms include classrooms, the Great Room, and dining rooms. Investment Interest The City earns investment interest on sales tax,property tax, and fund investments. 17 OTHER FUND REVENUES: STREET FUND: Motor Vehicle Fuel Excise Tax(gas tax) The City receives gas tax based on population. Gas tax must be spent on streets.-The City expects to receive $24.95 per capita in motor vehicle fuel excise tax(gas tax)in 2008. ARTERIAL STREET FUND: Motor Vehicle Fuel Excise Tax (gas tax) All Motor Vehicle Fuel Excise Tax is now directed to the Street Fund. The only new revenue for the Arterial Street Fund will be small amounts of interest income earned from the balance existing in this Fund. TRAILS &PATH FUND: A small percentage of the City's gas tax must be set aside for trails and paths. This money will likely accumulate for several years until adequate dollars are available for a project. HOTEL/MOTEL FUND: This fund receives all revenue resulting from the Hotel/Motel Tax levied upon charges made for the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp and other transient accommodations in the City. The tax rate is 2 percent of the selling price or charge made for the lodging. It is collected and administered by the Washington State Department of Revenue. State law requires that these taxes be credited to a special fund with limitations on use, principally to generate tourism/convention activities that bring new visitors to our area, as prescribed by RCW 67.28.180. DEBT SERVICE FUND—LTGO 03: The Public Facilities District will provide funding for the debt service on CenterPlace Bonds. The City's Capital Projects and Special Capital Projects Funds will provide funding for the debt service on street bonds. CAPITAL PROJECTS FUND: Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is be used for financing capital projects as specified in the capital facilities plan under the Growth Management Act. 18 SPECIAL CAPITAL PROJECTS FUND: Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional excise tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is to be used for financing public works capital projects as specified in the capital facilities plan under the Growth Management Act. INTERFUND TRANSFERS: Many funds receive their revenues from other funds in the form of an interfund transfer. These transfers may represent payments for service, an operating transfer, or a concentration of revenues for a specific project. The following funds receive transfers from other funds. General Fund is budgeted to receive transfers from the Street Fund, Stormwater Management Fund, and the Hotel/Motel Fund of $15,000, $60,000 and $90,000, respectively. Trails & Paths Fund is budgeted to receive a transfer from the Street Fund in the amount of$5,000. Street Capital Projects Fund is budgeted to receive transfers from the Capital Projects Fund, Special Capital Projects Fund, General Fund and Stormwater Management Fund of $1,627,000, $2,027,000, $50,000,and$200,000 respectively. Debt Service Fund is budgeted to received transfers from both the Capital Projects Fund and the Special Capital Projects Fund of$93,000. Capital Grants Fund is budgeted to receive a transfer from the Capital Projects Fund, Special Capital Project Fund of$2,300,000 and$2,000,000 respectively. Parks Capital Projects Fund is budgeted to receive a transfer from the General Fund and Capital Project Fund of$20,000 and$400,000 respectively. Equipment Rental & Replacement is budgeted to receive transfers from the General Fund, Street Fund, and Stormwater Fund for interfund charges in the amount of$39,661, $8,888 and$1,698 respectively. Risk Management Fund is budgeted to receive transfers from the General Fund for City insurance premiums and employment security payments of $195,000 and $7,100 respectively. City Facilities Repair and Replacement Fund is budgeted to receive a transfer from the General Fund of$397,000. 19 STORMWATER MANAGEMENT FEE: This fee is imposed upon every developed parcel of property within the City and is an annual charge of $21.00 for each single family unit and $21.00 per 3,160 square feet of impervious surface for all other properties. These charges are uniform for the same class of customers or service facilities. These fees are estimated to be $1,600,000 for 2008. 20 2008 BUDGET Major Revenue Assumptions 1. The 2007 population figure used in the 2008 Preliminary Budget is 88,280 as determined•by the Office of Financial Management for the State of Washington. This figure is important when determining distribution of State shared revenues on a per capita basis. 2. The 2008 estimated assessed valuation (AV) is $6,606,000,000. The City's actual assessed value will be assigned by the Spokane County Assessor. 3. Property taxes are levied based on assessed value and the City's authorized levy rate of$1.55 per thousand dollars of assessed value. The City expects to collect 95% of taxes levied in 2008 realizing the remaining 5% may be collected in the following years. 4. Estimates for sales tax receipts are based on the City's estimated collections in 2007 with a 2%increase. 5. Gambling taxes are estimated based on collections projected in 2007. 6. Franchise fees and business registrations are based on projected fees in 2007. 7. Liquor excise taxes and liquor profits are based upon estimates from the Municipal Research and Services Center(MRSC). 8. Fines&Forfeits are based on projected collections in 2007. 9. Building permit and land use fees are estimated by the City of Spokane Valley based on expected 2007 collections. 10. Real estate excise taxes are based on projected collections by the City in 2007. 11. Gas tax revenues are based on conservative estimates by the City of Spokane Valley. 12. The Stormwater Management fee is based on an Equivalent Residential Unit(ERU) rate of$21. 21 2008 BUDGET Major Expenditure Assumptions 1. Service levels are the same or greater than provided in 2007. 2. Positions and salary ranges are based on the City's compensation and classification plan updated in 2006. A 2.5% increase in accordance with the approved collective bargaining agreement was granted in 2007 and a 2.5% increase is scheduled for January 1, 2008. The assumed increase has been applied to both represented and non-represented classifications,based on Council action taken in July 2006. 3. Benefit amounts were based on employee benefit plans now in force, with the incorporation of a provision for employee sharing of the medical premium in accordance with the approved collective bargaining agreement. This assumption has been applied to both represented and non-represented positions, based on Council action taken in July 2006. 4. The contract costs for public safety, park maintenance and street maintenance are based on estimates by City staff. 22 City of Spokane Valley 2008 Budget Summary Estimated Beg. Est.Ending Anticipated Fund Fund Balance Revenues Expenditures Fund Balance ** Fund Balance General Fund $ 5,000,000 $ 36,757,400 $ 32,705,058 $ 9,052,342 $ 6,000,000 Street Fund 3,630,972 2,245,000 4,195,304 1,680,668 1,790,668 Arterial Street Fund - - - - - Trails&Paths Fund 25,000 5,000 30,000 - 30,000 Hotel/Motel Fund s 260,000 408,000 668,000 - 150,000 Debt Service LTGO 03 - 600,000 600,000 - - Capital Projects Fund 3,300,000 1,120,000 4,420,000 - 5,000,000 Special Capital Projects 3,300,000 1,120,000 4,420,000 - 4,700,000 Street Capital Projects - 7,354,023 7,354,023 - - Mirabeau Point Capital Projects Fund 414,000 40,000 454,000 - - Street Bond Capital Projects Fund - - - - - CD Block Grant Fund - - - - - Capital Grants Fund - 7,176,000 7,176,000 - - Barker Bridge Federal Fund - 5,862,800 5,862,800 - - Parks Capital Projects Fund 3,000,000 1,260,000 4,260,000 - 1,000,000 Stormwater Management 1,500,000 1,660,000 1,983,944 1,176,056 1,176,056 Equipment Rental&Replacement Fund 700,000 80,000 780,000 - 870,000 Risk Management Fund 15,000 202,100 217,100 - 25,000 CenterPlace Operating Reserve Fund 325,000 10,000 335,000 - 335,000 Service Level Stabilization Fund 5,200,000 200,000 5,400,000 - 5,400,000 Winter Weather Reserve Fund 540,000 20,000 560,000 - 560,000 City Facilities Repair and Replacement - 397,000 397,000 - 397,000 Civic Building Capital Projects Fund 5,055,000 30,000 5,085,000 - 5,085,000 $ 32,264,972 $ 66,547,323 $ 86,903,229 $ 11,909,066 $ 32,518,724 Cash Utilized from Fund Balance 20,355,906 - $ 86,903,229 $ 86,903,229 **Although the expenditures have been appropriated by City Council,it is anticipated that not all of the expenditures will occur. Therefore,the totals for each column will not foot by line. 23 City of Spokane Valley 2008 Budget Revenues by Fund General Fund Property Tax $ 10,496,500 Sales Tax 19,165,800 Gambling Tax 720,000 Franchise Fees 799,450 Business Registrations 54,000 State Shared Revenues 1,170,550 Service Revenues 1,965,000 Fines and Forfeitures 1,300,000 Recreation Program Fees 507,000 Miscellaneous& Investment Interest 414,100 Transfers 165,000 Total General Fund 36,757,400 Other Funds Street Fund 2,245,000 Arterial Street Fund - Trails& Paths Fund 5,000 Hotel/Motel Fund 408,000 CenterPlace Operating Reserve Fund 10,000 Service Level Reserve Fund 200,000 Winter Weather Reserve Fund 20,000 City Facilities Replacement 397,000 Debt Service LTGO 03 600,000 Capital Projects Fund 1,120,000 Special Capital Projects Fund 1,120,000 Street Capital Projects Fund 7,354,023 Mirabeau Point Project Fund 40,000 Street Bond Fund - Capital Grants Fund 7,176,000 Barker Bridge- Federal Grant Fund 5,862,800 Parks Capital Fund 1,260,000 Civic Building Capital Fund 30,000 Stormwater Management Fund 1,660,000 Equipment Rental & Replacement Fund 80,000 Risk Management Fund _ 202,100 Total Other Funds 29,789,923 Total All Funds $ 66,547,323 24 City of Spokane Valley 2008 General Fund Revenue Sources $33,857,470 Misc. & Recreation Investment Interest Fines& Fofeitures Program Fees 0.9% 3.7% 1.2% Transfers Service Revenues 0.4% 4.8% State Shared Revenues 3.3% Property Tax 28.4% Franchise Fees 2.1% Gambling Tax 2.4% Sales Tax 51.9% 25 City of Spokane Valley 2008 Estimated City Resources $60,670,788 General Fund 55.8% Internal Street Fund Service 4.9% Funds Other Misc. 0.5% Funds 1.1% Stormwater Management 1 Debt Service Fund Fund 2.7% 1.0% Capital Project Funds 33.9% 26 City of Spokane Valley 2008 Budget Detail Revenues by Type 2006 2007 Amended 2008 Proposed General Fund Revenues Actual Budget Budget Beginning Fund Balance $ 7,056,870 $ 5,050,000 $ 5,000,000 Property Tax Property Tax $ 7,899,666 $ 9,520,000 $ 10,350,000 Property Tax-Delinquent 144,206 225,000 146,500 8,043,872 9,745,000 10,496,500 Sales Taxes Sales Tax 16,550,953 16,166,800 17,115,800 Sales Tax-Criminal Justice 1,339,895 920,000 1,300,000 Sales Tax-Public Safety 740,660 600,000 750,000 18,631,508 17,686,800 19,165,800 Gambling Taxes Punch Boards&Pull Tabs 114,765 120,000 110,000 Bingo&Raffles 4,908 10,000 10,000 Card Games 770,121 780,000 600,000 889,794 910,000 720,000 Licenses&Permits Business Licenses 58,708 50,000 54,000 Franchise Fees 787,038 674,170 799,450 845,746 724,170 853,450 State Shared Revenues MVET Criminal Justice-Population 16,400 11,100 15,550 Criminal Justice Area#4 111,597 50,000 106,000 Criminal Justice Special Programs 64,588 22,000 60,000 DUI-Cities 14,132 12,000 14,000 Liquor Board Excise Tax 373,442 413,065 375,000 Liquor Board Profits 551,553 612,835 600,000 Work Study Reimbursement 10,012 - - 1,141,724 1,121,000 1,170,550 Service Revenues Building Permits 1,109,011 1,294,000 1,109,000 Plumbing Permits 71,480 53,000 72,000 Grading Permits 5,426 7,000 5,000 Mechanical Permits 98,717 50,000 99,000 Demolition Permits 5,081 1,000 5,000 Misc.Permits&Fees 77,192 55,000 85,000 Plans Check Fees 249,925 197,000 250,000 Planning Fees 339,996 210,000 340,000 1,956,828 1,867,000 1,965,000 Fines and Forfeitures Fines&Forfeits-Traffic 582,622 512,052 550,000 Other Criminal Non-Traffic Fines 732,578 737,948 750,000 1,315,200 1,250,000 1,300,000 Recreation Program Charges Activity Fees(To use a recreational facility) 349,763 362,900 355,000 Program Fees(To participate in a program) 120,089 44,800 32,200 Miscellaneous Park&Recreation Revenue 109,327 - 119,800 579,179 407,700 507,000 Investment Interest Investment Interest 312,722 200,000 312,300 Sales Tax Interest 67,768 25,000 65,000 Property Tax Interest 29,159 25,000 29,000 Miscellaneous Revenue 7,079 52,800 7,800 416,728 302,800 414,100 Transfers Transfer from Street Fund 59,300 60,000 60,000 Transfer from Stormwater 15,000 15,000 15,000 Transfer from Hotel/Motel-CenterPlace - 40,000 90,000 74,300 115,000 165,000 Total General Fund Revenue 33,894,879 34,129,470 36,757,400 Total General Fund Revenue and Beginning Fund Balance `$ 40,951,749 $ 39,179,470 $ 41,757,400 27 City of Spokane Valley 2008 Budget Detail Revenues by Type 2006 2007 Amended 2008 Proposed Other Fund Revenues Actual Budget Budget 101 Street Fund Beginning Fund Balance $ 3,908,002 $ 4,658,000 $ 3,630,972 Property Taxes 115,589 - 10,000 Motor Fuel(Gas)Tax 1,975,967 2,000,000 2,150,000 Investment Interest 210,918 100,000 85,000 Transfer from General Fund 2,000,000 900,000 - Interfund Loan Interest 22,500 - - Miscellaneous Revenue 39,329 - - 8,272,305 7,658,000 5,875,972 102 Arterial Street Fund Beginning Fund Balance 857,889 880,000 - Motor Fuel(Gas)Tax - - - Investment Interest 45,135 32,000 - Transfer from CDBG Fund - - - 903,024 912,000 - 103 Trails&Paths Fund Beginning Fund Balance 15,658 16,000 25,000 Transfer from Street Fund 8,308 5,000 5,000 Investment Interest 595 - - 24,561 21,000 30,000 105 Hotel/Motel Fund Beginning Fund Balance 252,271 250,000 260,000 Hotel/Motel Tax 417,084 400,000 400,000 Investment Interest 15,791 8,000 8,000 685,146 658,000 668,000 120 CenterPlace Operating Reserve Beginning Fund Balance 306,291 315,000 325,000 Interfund Transfer - - - Investment Interest 15,006 10,000 10,000 321,297 325,000 335,000 121 Service Level Stabilization Reserve Beginning Fund Balance 2,335,706 5,000,000 5,200,000 Transfer from General Fund 2,105,000 - - Investment Interest 179,316 200,000 200,000 4,620,022 5,200,000 5,400,000 122 Winter Weather Reserve Beginning Fund Balance 507,909 520,000 540,000 Interfund Transfer - - - Investment Interest 24,884 20,000 20,000 532,793 540,000 560,000 123 City Facilities Repair&Replacement Beginning Fund Balance - - - Interfund Transfer - - 397,000 - - 397,000 28 City of Spokane Valley • 2008 Budget Detail Revenues by Type 2006 2007 Amended 2008 Proposed Other Fund Revenues Actual Budget Budget 204 Debt Service-LTGO 03 Beginning Fund Balance - Facilities District Revenue 406,245 414,000 414,000 Debt Service Transfer from Capital Projects 183,290 = - Transfer from Special Capital Projects - and Special Capital Projects - 186,000 186,000 589,535 600,000 600,000 301 Capital Projects Fund Beginning Fund Balance 2,266,698 3,000,000 3,300,000 REET 1 -1st.25 Percent 1,237,018 1,000,000 1,000,000 Investment Interest 128,989 120,000 120,000 3,632,705 4,120,000 4,420,000 302 Special Capital Projects Fund Beginning Fund Balance 2,446,148 3,300,000 3,300,000 REET 2-2nd .25 Percent 1,224,268 1,000,000 1,000,000 Investment Interest 135,515 120,000 120,000 3,805,931 4,420,000 4,420,000 303 Street Capital Projects Beginning Fund Balance - - - Investment Interest 4,710 - - Developer Contributions - 343,000 - Grant Proceeds 127,308 3,927,691 3,450,023 Transfer from Street Bond Fund 533,684 - - Transfer from Capital Projects Fund 52,600 3,089,152 1,627,000 Spokane County 8,210 - - Transfer from Sewer Fund - - - Transfer from Arterial Street Fund 63,796 200,000 - Transfer from Stormwater Management Fund 137,438 - 200,000 Transfer from General Fund 8,276 - 50,000 Transfer from Special Capital Projects - 243,000 2,027,000 936,022 7,802,843 7,354,023 304 Mirabeau Project Beginning Fund Balance $ 449,488 $ 425,000 $ 414,000 Investment Interest 19,525 16,000 40,000 Donations - - - Insurance Recoveries - - - Miscellaneous Revenue 13,526 - - 482,539 441,000 454,000 305 Street Bond Beginning Fund Balance 1,017,453 800,000 - Proceeds from LT Debt - - - Transfer from Capital Grants Fund - - - Investment Interest 41,571 16,000 - 1,059,024 816,000 - 29 City of Spokane Valley 2008 Budget Detail Revenues by Type 2006 2007 Amended 2008 Proposed Other Fund Revenues Actual Budget Budget 306 CD Block Grant Fund CDBG Grant Proceeds. - - - Transfer from Street Bond Fund 1,475 - - Investment Interest - - - 1,475 - - 307 Capital Grants Fund Beginning Fund Balance - - - Capital Grant Proceeds 2,531,488 7,630,000 2,876,000 Developer Contribution 29,125 - - Spokane Transit Authority 255,300 - - Spokane County 202,384 Transfers from Street Bond Fund 523,179 Transfer from Arterial Street Fund 62,626 270,000 Transfer from Special Capital Projects Fund 2,000,000 Transfers from Capital Projects Fund - 1,400,000 2,300,000 3,604,102 9,300,000 7,176,000 308 Barker Bridge Reconstruction-Fed Grant Federal Grant Proceeds 380,264 700,000 5,562,800 Transfer from Special Capital Projects Fund - - 300,000 380,264 700,000 5,862,800 309 Parks Capital Projects Beginning Fund Balance 555,537 850,000 3,000,000 Investment Interest 41,330 40,000 40,000 Parks Grant - 200,000 800,000 Contribution from Spokane County - 1,600,000 - Transfer from the Capital Projects Fund - 450,000 400,000 Transfer from the General Fund 750,000 410,000 20,000 1,346,867 3,550,000 4,260,000 310 Civic Building Capital Proiects Beginning Fund Balance 507,909 830,000 5,055,000 Investment Interest 38,277 30,000 30,000 Transfer from General Fund 2,600,000 600,000 - 3,146,186 1,460,000 5,085,000 402 Stormwater Management Fund Beginning Fund Balance 1,277,396 1,535,762 1,500,000 Stormwater Management Fee 1,557,308 1,600,000 1,600,000 Investment Interest 58,019 60,000 60,000 2,892,723 3,195,762 3,160,000 501 Equipment Rental&Replacement Fund Beginning Fund Balance 291,914 800,000 700,000 Investment Interest 36,070 30,000 < 29,753 Transfer from General Fund - 114,375 39,661 Transfer from Street&Stormwater Fund - - 10,586 327,984 944,375 780,000 30 City of Spokane Valley 2008 Budget Detail Revenues by Type 2006 2007 Amended 2008 Proposed Other Fund Revenues Actual Budget Budget 502 Risk Management Fund Beginning Fund Balance 25,458 25,000 15,000 Investment Interest 999 - - Employment Security Transfers - 7,100 7,100 Risk Management Services 161,523 185,000 195,000 187,980 217,100 217,100 Total Revenue&Beginning Fund Balance All Other Funds 37,752,485 52,881,080 57,054,895 Total Revenue&Beginning Fund Balance General Fund and All Other Funds $ 78,704,234 $ 92,060,550 $ 98,812,295 • 31 City of Spokane Valley 2008 Budget Expenditures by Department General Fund Legislative Branch $319,991 Legislative&Executive Services 997,076 Public Safety 19,297,300 Operations&Administrative Services Deputy City Manager 627,178 Finance 824,249 Human Resources 204,280 Public Works 789,437 Community Development Development Services 2,627,960 Long Range Planning 696,322 Code Compliance 238,857 Library 20,000 Parks&Recreation . Administration&Maintenance 929,535 Recreation 211,549 Aquatics 351,150 Senior Center 90,955 CenterPlace 1,061,231 General Government 3,417,988 Total General Fund 32,705,058 Other Funds Street Fund 4,195,304 Arterial Street Fund - Trails and Paths Fund 30,000 Hotel/Motel Fund 668,000 CenterPlace Operating Reserve Fund 335,000 Service Level Stabilization Fund 5,400,000 Winter Weather Reserve Fund 560,000 City Facilities Replacement 397,000 • Debt Service-LTGO 03 600,000 Capital Projects Fund 4,420,000 Special Capital Projects Fund 4,420,000 Street Capital Projects Fund 7,354,023 Mirabeau Point Capital Projects Fund 454,000 Street Bond Capital Projects Fund - Capital Grants Fund 7,176,000 Barker Bridge-Federal Grant Fund 5,862,800 Parks Capital Projects Fund 4,260,000 Civic Buildings Capital Projects Fund a 5,085,000 Stormwater Management Fund 1,983,944 Equipment Rental&Replacement 780,000 Risk Management Fund 217,100 Total All Funds $ 86,903,229 32 City of Spokane Valley 2008 Budget General Fund Expenditures by Department by Type Wages& Capital Benefits Supplies Services Intergovernmental Interfund - Expenditures Total General Fund Legislative Branch $ 124,630 $ 20,160 $ 175,201 $ - $ - $ - $ 319,991 Executive&Legislative Support 875,274 14,898 106,557 - 347 - 997,076 Public Safety - - - 19,297,300 - - 19,297,300 Operations&Administrative Deputy City Manager 534,844 11,550 76,700 - 4,084 - 627,178 Finance 778,899 20,050 25,300 - - - 824,249 Human Resources 129,980 4,500 69,800 - - - 204,280 Public Works 573,032 40,900 146,060 - 2,945 26,500 789,437 Community Development Development Services 2,188,702 62,300 139,175 156,000 6,783 75,000 2,627,960 Long Range Planning 372,472 17,500 287,350 19,000 - - 696,322 Code Compliance 171,427 20,650 32,250 10,000 4,530 - 238,857 Library - - 20,000 - - - 20,000 Parks&Recreation Parks Administration 186,866 48,295 683,290 10,000 1,084 - 929,535 Recreation 128,581 9,630 73,338 - -. - 211,549 Aquatics - - 351,150 - - - - 351,150 Senior Center 71,010 6,650 13,295 - - - 90,955 CenterPlace 438,936 50,795 249,500 - 317,000 5,000 1,061,231 General Government - 39,000 2,577,000 245,000 291,988 265,000 3,417,988 Total General Fund $ 6,574,653 $ 366,878 $ 5,025,966 $ 19,737,300 $ 628,761 $ 371,500 $ 32,705,058 33 Fund:001 General Fund Spokane Valley Dept: 013 Executive& Legislative Support 2008 Budget 013-Executive& Legislative Support Accomplishments for 2007 -continued • Establish departmental priorities and incorporate them into a six-year business plan for each department that includes forward looking budget and funding implications. The initial draft was presented at the June Council retreat: The first year elements are incorporated in the 2008 Preliminary Budget. • Adopt a Uniform Development Code that implements the Comprehensive Plan., Council adopted the new development code in September. 40 City of Spokane Valley 2008 General Fund Expenditures by Dept $32,705,058 Legislative Branch 1.0% Legislative& Executive General Government Services 10.5% 3.0% Parks& Recreation 8.1% umpo Planning & Community Development 10.9% Public Works 2.4% Public Safety 59.0% Operations&Administrative Services 5.1% 34 City of Spokane Valley 2008 General Fund Expenditures by Type $32,705,058 Interfund Payments 1.9% Intergovernmental Capital Outlay 1.1 /o Payments 60.3% 40, I Wages & Benefits 20.1% Supplies 1.1% Services 15.4% 35 Fund: 001 General Fund Spokane Valley Dept: 011 Legislative Branch 2008 Budget 011 -Legislative Branch This department accounts for the cost of providing effective elected representation of the citizenry in the governing body. The Council makes policy decisions for the City and is accountable to Spokane Valley citizens by making decisions regarding how resources are allocated, the appropriate levels of service, and establishing goals and policies for the organization. Accomplishments for 2007 • Continue Monitoring Significant Wastewater Issues including governance of wastewater facilities, enhanced citizen awareness of options for the future and pursuit of the most efficient and economical use of allowed wastewater discharges. Council and staff collaborate with dischargers, environmentalists and regulatory agencies. A Mitigation Implementation Plan (MIP) associated with an acceptable Total Maximum Daily Load ruling was accepted by the Washington Department of Ecology. Monitoring of the MIP will continue as well as collaboration on governance issues. • Explore the available telecommunications infrastructure along the Sprague/ Appleway Corridor that may be accessed by public institutions, residents, and businesses within Spokane Valley. The City has contacted current fiber optic franchise holders for specification deemed non-proprietary in nature. Receipt of relevant data is anticipated by December. •Adopt a sub-area plan for the Spraque/Appleway Revitalization Plan and initiate the implementation of achievable recommendations. An administrative draft of the sub-area plan was finalized and public outreach briefings are ongoing. Adoption of the Sprague/Appleway Corridor revitalization Plan is anticipated in December. •Amend the comprehensive plan to reflect accommodation of Spokane Valley population proiections,within and adjacent to city limits and to outline annexation policies. Action pending as the City awaits Spokane County efforts to update the countywide Comprehensive Plan. •Adopt a Street Master Program A well-defined Street Master Plan has been prepared and presented to the City Council. The Plan identifies the current condition of city streets and recommends appropriate improvements and maintenance that preserve the value and structural integrity of the local transportation system. Formal adoption of the Plan is anticipated before year end. 36 Fund:001 General Fund Spokane Valley Dept: 011 Legislative Branch 2008 Budget 011 -Legislative Branch Accomplishments for 2007-continued e Establish departmental priorities and incorporate them into a six-year business plan for each department that includes forward looking budget and funding implications. The initial draft was presented at the June Council retreat. The first year elements are incorporated in the 2008 Budget. •Adopt a Uniform Development Code that implements the Comprehensive Plan. Council adopted the new development code in September. 37 Fund:001 General Fund Spokane Valley Dept: 011 Legislative Branch 2008 Budget 011 -Legislative Branch Goals for 2008 • Continue monitoring wastewater issues,including governance of wastewater facilities, and pursuit of the most efficient and economical methods to ensure the continuation of wastewater discharges licenses. • Refine initial departmental six-year business plans in order to identify and incorporate fiscal impacts into a strategic financial plan. • Formulate a Six-Year Strategic Financial Plan by July 2008 that forecasts expected revenues and expenses incorporates the cost elements of departmental business plans; identifies fiscal constraints; and, proposes formulas for Council consideration that institute sustainable budget-balancing approaches and itemizes necessary service reductions or revenue increase or combinations thereof. • Initiate implementation of the sub-area plan for the Sprague/Appleway revitalization. •Adopt area-wide rezoning proposals consistent with the comprehensive plan that reflect appropriate adjustments in zoning designations. • Perform an analysis of land owner initiated request for annexation. • Develop a Shoreline Master Program Budget Summary 2007 2006 Amended 2008 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 $ 83,205 $ 122,613 $ 124,630 Supplies 13,959 21,300 20,160 Services&Charges 109,038 143,061 175,201 Interfund Charges - 9,419 - Total Legislative Branch $ 206,202 $ 296,393 $ 319,991 38 Fund:001 General Fund Spokane Valley Dept: 013 Executive& Legislative Support 2008 Budget 013-Executive& Legislative Support • This department is accountable to the City Council for the operational results of the organization, effective support of elected officials in achieving their goals; fulfillment of the statutory requirements of the City Manager, implementation of City Council policies, and provision of a communication linkage between citizens, the City Council, City departments, and other government agencies. Accomplishments for 2007 • Continue Monitoring Significant Wastewater Issues including governance of wastewater facilities, enhanced citizen awareness of options for the future and pursuit of the most efficient and economical use of allowed wastewater discharges. Council and staff collaborate with dischargers, environmentalists and regulatory agencies. A Mitigation Implementation Plan (MIP)associated with an acceptable Total Maximum Daily Load ruling was accepted by the Washington Department of Ecology. Monitoring of the MIP will continue as well as collaboration on governance issues. • Explore the available telecommunications infrastructure along the Sprague/ Appleway Corridor that may be accessed by public institutions, residents, and businesses within Spokane Valley. The City has contacted current fiber optic franchise holders for specification deemed non-proprietary in nature. Receipt of relevant data is anticipated by December. •Adopt a sub-area plan for the Sprague/Appleway Revitalization Plan and initiate the implementation of achievable recommendations. An administrative draft of the sub-area plan was finalized and public outreach briefings are ongoing. Adoption of the Sprague/Appleway Corridor revitalization Plan is anticipated in December. •Amend the comprehensive plan to reflect accommodation of Spokane Valley population projections within and adjacent to city limits and to outline annexation policies. Action pending as the City awaits Spokane County efforts to.update the countywide Comprehensive Plan. •Adopt a Street Master Program A well-defined Street Master Plan has been prepared and presented to the City Council. The Plan identifies the current condition of city streets and recommends appropriate improvements and maintenance that preserve the value and structural integrity of the local transportation system. Formal adoption of the Plan is anticipated before year end. 39 Fund:001 General Fund Spokane Valley Dept: 013 Executive & Legislative Support 2008 Budget 013-Executive& Legislative Support Goals for 2008 • Continue monitoring wastewater issues, including governance of wastewater facilities, and pursuit of the most efficient and economical methods to ensure the continuation of wastewater discharges licenses. • Refine initial departmental six-year business plans in order to identify and incorporate fiscal impacts into a strategic financial plan. • Formulate a Six-Year Strategic Financial Plan by July 2008 that forecasts expected revenues and expenses incorporates the cost elements of departmental business plans; identifies fiscal constraints; and, proposes formulas for Council consideration that institute sustainable budget-balancing approaches and itemizes necessary service reductions or revenue increase or combinations thereof. • Initiate implementation of the sub-area plan for the Sprague/Appleway revitalization. •Adopt area-wide rezoning proposals consistent with the comprehensive plan that reflect appropriate adjustments in zoning designations. • Perform an analysis of land owner initiated request for annexation. • Develop a Shoreline Master Program Budget Summary 2007 2006 Amended 2008 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 0.5 0.5 1.0 Administrative Assistant-Legal 0.0 1.0 1.0 Administrative Assistant(CC) 1.0 1.0 1.0 Administrative Assistant(CM) 1_0 1_0 1_0 Total FTEs 6.5 7.5 8.0 Interns 3.0 3.0 3.0 Budget Detail (*) Salaries, Wages, & Benefits $ 346,184 $ 749,487 $ 875,274 Supplies 1,288 15,148 14,898 Services&Charges 30,754 116,107 106,557 Capital Outlay 1,963 Interfund Charges - 12,112 347 Total Executive& Legislative Support $ 380,189 $ 892,854 $ 997,076 (*)The costs associated with the Legal Division are now part of Executive & Legislative Support. 41 Fund: 001 General Fund City of Spokane Valley Dept: 016 Public Safety 2008 Budget 016 - Public Safety The Public Safety department budget provides funds for the protection of persons and property in the city. The City contracts with Spokane County for law enforcement, district court, prosecutor services, public defender services, probation services,jail and animal control services. See following page for detail information on each budgeted section. Judicial System -The Spokane County District Court is contracted to provide municipal court services. The contract provides for the services of judge and court commissioner with related support staff. Budgeted amount also includes jury management fees. Budgeted contract amount: $ 1,558,500 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: $ 15,799,800 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: $ 667,000 Animal Control - Spokane County will provide animal control services to include licensing, care and treatment of lost or stray animals, and response to potentially dangerous animal confrontations. Budgeted contract amount: $ 400,000 Communications Budgeted contract amount: $ 104,000 Fines & Forfeitures State Remittance Budgeted contract amount: 688,000 interfund Transfers Budgeted contract amount: $ 80,000 42 City of Spokane Valley 2008 Budget 016 -Public Safety 2007 2006 Amended 2008 Actual Budget Budget Judicial System: District Court Contract 750,399 816,111 820,000 Jury Management Contract 1,873 5,000 5,000 Public Defender Contract 339,988 363,349 335,000 Prosecutor Contract 318,868 277,243 350,000 Crime Victim Compensation - Pretrial Services Contract 39,276 41,080 48,500 Probation Services Contract - - Subtotal Judicial System 1,450,404 1,502,783 1,558,500 Law Enforcement System: Sheriff Contract 13,401,348 14,557,484 15,575,000 Emergency Management Contract 80,772 88,090 92,000 Copier Maintenance 3,000 3,000 Law Enf. Bldg Maintenance Contract 61,135 120,000 120,000 Vehicle Decals Clothing&Uniforms Vehicle Usage Costs 4,800 5,300 4,800 Other Miscellaneous Supplies 6,840 5,000 Cell Phones 540 Equipment Replacement Charge 5,500 - Subtotal Law Enforcement System: 13,555,435 14,779,374 15,799,800 Jail System: Jail Contract 405,184 420,806 375,000 Work Release(Geiger) 294,473 381,600 292,000 Subtotal Jail System: 699,657 802,406 667,000 Other: Capital Outlays/Communications 218,015 127,829 104,000 Fines&Forfeitures State Remittance 687,630 600,000 688,000 Animal Control Contract 426,633 444,008 400,000 Interfund Charges - 80,000 Subtotal Other: 1,332,278 1,171,837 1,272,000 - - Total Public Safety $ 17,037,774 $ 18,256,400 $ 19,297,300 In addition,a voter approved sales tax increase of.1%in 2004 of sales tax is designated to fund criminal justice and public safety related costs. 43 City of Spokane Valley 2008 Budgeted Contract Expenditures 18,000,000 16,000,000 15,575,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 820 000 335,000 350,000 92,000 375,000 292 000 District Court Public Defender Prosecutor Sheriff Contract Emergency Jail Contract Work Release Contract Contract Contract Management (Geiger) Contract 44 Fund: 001 General Fund Spokane Valley Dept: 018 Operations &Administrative Services 2008 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. 013 - Deputy City Manager Division The Deputy City Manager (DCM) supervises the Operations &Administrative Services Department, assists the City Manager in organizing and directing the other operations of the city and assumes the duties of the City Manager in his/her absence. Accomplishments for 2007 • Created desk manual of critical functions for each position in the Deputy City Manager Division • Established departmental priorities and incorporated them into six-year business plan • Completed cable franchise agreement negotiations • Completed design of contract audit program • Launched community newsletter: Hot Topics • Developed information brochures on three high-interest areas: - Residential permitting process, oriented to the non-developer - Frequently reported code compliance issues - Summer Construction: Pines/Mansfield, Sullivan/I-90, and Appleway Tschirley to Hodges • Finalized emergency public information plan Goals for 2008 • Incorporate Business Plan into strategic financial plan. • Finalize formal managed competition program. • Implement contract audit program. • Conduct community survey. • Plan and implement community events for City Five-Year Anniversary. 45 013 - Deputy City Manager Division Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Personnel - FTE Equivalents Deputy City Manager 1.0 1.0 1.0 Senior Administrative Analyst 0.0 0.0 1.0 Administrative Analyst 1.0 1.0 1.0 Public Information Officer 0.0 1.0 1.0 Office Assistant I I 1.0 1.0 1.0 Administrative Assistant 0.5 2.0 2.0 Total FTEs 3.5 6.0 7.0 Budget Detail Salaries, Wages, & Benefits $ 403,618 $ 438,584 $ 534,844 Supplies 11,568 5,700 11,550 Services & Charges 15,234 71,000 76,700 Capital Outlay - - Interfund Charges - 6,728 4,084 Total Deputy City Manager Division $ 430,420 $ 522,012 $ 627,178 46 Fund:001 General Fund Spokane Valley Dept: 018 Operations&Administrative Services 2008 Budget 014-Finance Division The Finance Division provides financial management services for all city departments. Programs include accounting and reporting, payroll, accounts payable, purchasing, budgeting and financial planning, treasury, information technology and investments. The division is also responsible for generating and analyzing data related to the City's operations. The department prepares monthly, quarterly, and annual financial reports and budgets to ensure compliance with state laws. Accomplishments for 2007 • Revised six-year financial forecast to incorporate costs associated with priorities identified in the six-year business plan for departments. • Reviewed suggestions regarding city operations made by Washington Cities Insurance Authority. • Considered recommendations made by the State Auditor's Office for improved internal control. Goals for 2008 •Assist in identification of telecommunications infrastructure •Assist in refinement of business plans • Consider suggestions made by WCIA regarding insurance coverages • Consider State Auditor's suggestions • Participate in preparation of Americans with Disabilities Act(ADA) improvement plan Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Personnel-FTE Equivalents Finance&Admin Services Director 1.0 1.0 1.0 Accounting Manager 1.0 1.0 1.0 Accountant/Budget Analyst 2.0 2.0 3.0 Accounting Technician 1.0 1.0 1.0 IT Specialist 1.0 2.0 2.0 GIS/Database Administrator 0.0 , 1.0 1.0 Total FTEs 6.0 8.0 9.0 Budget Detail Salaries, Wages, &Benefits $445,947 $674,383 $ 778,899 Supplies 4,841 31,204 20,050 Services&Charges 15,126 54,250 25,300 Capital Outlay - 2,000 - Interfund Charges - 20,815 - Total Finance Division $ 465,914 $ 782,652 $ 824,249 47 Fund: 001 General Fund Spokane Valley Dept: 018 Operations &Administrative Services 2008 Budget 016 - Human Resources Division Human Resources (HR) is administered through the Deputy City Manager(DCM) who serves as the Human Resources Manager for the City. The HR operation provides services in compensation, benefits, training and organizational development, staffing, employee relations, and communications. Accomplishments for 2007 • Developed and implemented personnel related administrative policies and procedures. • Updated and implemented Human Resources &Applicant Tracking modules for Eden system. • Developed and implemented payroll/timesheet procedures. Goals for 2008 • Update Website: web based HR Center and on-line applications. • Finalize classification review system. • Enhance Employee Recognition program. • Adopt City Safety Plan in conjunction with Safety Committee. • Establish initial employee development opportunities through online learning. • Work with PIO on media strategy for recruitment. 2007 2006 Amended 2008 Actual Budget Budget Personnel FTE Equivalents Human Resource Analyst 1.0 1.0 1.0 Human Resource Technician 0.0 0.0 1.0 Deputy City Clerk/HR Assistant 0.5 0.5 0.0 1.5 1.5 2.0 Budget Detail Salaries, Wages, & Benefits $ 74,468 $ 106,953 $ 129,980 Supplies 5,074 3,500 4,500 Services & Charges 51,470 52,800 69,800 Capital Outlay 4,896 - - Interfund Charges - 2,691 - Total Human Resources Division $ 135,908 $ 165,944 $ 204,280 48 Fund: 001 General Fund Spokane Valley Dept: 032 Public Works 2008 Budget 032 - Public Works The Public Works Department provides overall planning and oversight of public works projects in the City of Spokane Valley. The department provides engineering plan review, inspection, coordination of major public works capital improvement projects, long-range transportation planning and neighborhood traffic management. The Public Works Street Maintenance Section is responsible for maintenance of streets. Accomplishments for 2007 • Worked with the County and DOE regarding the County Wastewater Treatment Facility. • Worked with the Regional Wastewater Committee in the development of the implementation plan for the Spokane River TMDL. • Provided engineering design, review and construction oversight for City projects and other City public works needs. • Developed the 2008-2013 Six Year Transportation Improvement Plan (TIP) for Council adoption. Goals for 2008 • Continue involvement with the County and DOE regarding the Wastewater Treatment Facility and TMDL. • Work with Project Team on City Center Implementation. • Work with consultant on City Hall location and pre design services 49 Fund: 001 General Fund Spokane Valley Dept: 032 Public Works 2008 Budget 032 - Public Works Budaet Summary 2007 2006 Amended 2008 Actual Budget Budget Personnel - FTE Equivalents Public Works Director 1.0 1.0 1.0 Administrative Assistant 1.0 2.0 2.0 Senior Engineer(Development) 1.0 1.0 0.0 Assistant Engineer(Development) 1.0 1.0 0.0 Senior Engineer(CIP) 1.0 1.0 1.0 Senior Engineer-.Traffic,CIP Planning/Grants/Project Mgmt 1.0 1.0 2.0 Engineer(Development) 1.0 1.5 0.0 Assistant Engineer(CIP) 1.0 1.0 1.0 Construction Inspector 0.0 1.0 0.0 Engineering Technician I 0.0 0.0 1.0 Engineering Technician II 1.0 2.5 2.0 Total FTEs 9.0 13.0 10.0 Budget Detail Salaries, Wages, & Benefits $ 672,694 $ 893,843 $ 573,032 Supplies 10,176 54,247 40,900 Services & Charges 195,262 373,100 146,060 Intergovernmental Payments - - - . Capital Outlay 22,550 40,000 26,500 Interfund Charges - 30,697 2,945 Total Public Works $ 900,682 $ 1,391,887 $ 789,437 50 Fund: 001 General Fund Spokane Valley Dept: 058 Community Development 2008 Budget 058 -Community Development The Community Development Department provides overall management and oversight of development services, including current and long-range planning, coordination of regional environmental issues, building permitting and inspections, and code enforcement. The Permit Center provides coordinated, one-stop administration of all development permits. Code Compliance is responsible for the enforcement of zoning regulations and nuisance abatement. 055 -Development Services Accomplishments for 2007 • Adopted update of International Building Codes and amendments • On-going refinement of administrative procedures for permit services • Continued development process improvement projects, including process analysis, flow chart updates, and procedure development • Coordinated developer forum schedule for ongoing stakeholder input • Drafted revised street standards • Implemented an "over the counter" permit process Goals for 2008 • Implement the interactive voice response(IVR)telephone scheduling and permit expediting system • Monitor and adjust as necessary the implementation of the"over the counter" permit process • Complete a preliminary draft of departmental policies and procedures • Continue implementation of process improvements, based on priority • Adopt revised street standards 51 Fund: 001 General Fund Spokane Valley Dept: 058 Community Development 2008 Budget 055- Development Services Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Personnel- FTE Equivalents Community Development Director 0.50 Planning Manager 0.75 Associate Planner 1.75 Assistant Planner 3.00 Planning Technician 1.00 Administrative Assistant 0.50 Office Assistant II 1.00 Office Assistant I 1.50 Senior Engineer 1.00 Engineer 1.50 Assistant Engineer 1.00 Engineering Technician 1.50 Building Official 0.80 Building Inspectors II 4.00 Sr. Plans Examiner 1.00 Plans Examiner 0.75 Sr. Permit Specialist 1.00 Permit Specialist 2.00 Maint/Const Inspector(ROW) 2.00 Construction Inspector 1.00 — Total FTEs 0.0 0.0 27.55 Budget Detail Salaries, Wages, & Benefits $ - $ - $2,188,702 Supplies - - 62,300 Services& Charges - - 139,175 Intergovernmental Services - - 156,000 Capital Outlay - - 75,000 Interfund Charges - - 6,783 Total Development Services $ - $ - $ 2,627,960 52 Fund: 001 General Fund Spokane Valley Dept: 058 Community Development 2008 Budget 056 - Long Range Planning Division Accomplishments for 2007 • Completed draft of Sprague/Appleway Revitalization Plan and associated development regulations • Completed Spokane Valley Uniform Development Code • Began implementation of the City Center project Goals for 2008 • Continue implementation of the City Center project • Establish City urban growth areas (UGA) through Spokane County's process • Complete Joint Planning Agreements with Spokane County • Complete the annual Comprehensive Plan update with UGA revisions Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Personnel - FTE Equivalents Community Development Director 0.50 Senior Planner 2.00 Planning Manger 0.25 Associate Planner- Long-Range 0.25 Administrative Assistant 0.50 Office Assistant I 0.25 Total FTEs 0.0 0.0 3.75 Budget Detail Salaries, Wages, & Benefits $ - $ - $ 372,472 Supplies - - 17,500 Services & Charges - - 287,350 Intergovernmental Services - - 19,000 Capital Outlay - - - Interfund Charges - - - Total Long Range Planning $ - $ - $ 696,322 53 Fund: 001 General Fund Spokane Valley Dept: 058 Community Development 2008 Budget 057 - Code Compliance Division Accomplishments for 2007 • Adopted update of the nuisance code Goals for 2008 • Review the city's process for clear view triangle issues, recommend improvements, and implement approved revisions Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Personnel - FTE Equivalents Building Official 0.20 Code Enforcement Officer 2.00 Office Assistant 1 0.25 — Total FTEs 0.0 0.0 2.45 Budget Detail Salaries, Wages, & Benefits $ - $ - $ 171,427 Supplies - - 20,650 Services & Charges - - 32,250 Intergovernmental Services - - 10,000 Capital Outlay - - - Interfund Charges - - 4,530 Total Code Compliance $ - $ - $ 238,857 54 Fund: 001 General Fund Spokane Valley Dept: 058 Community Development 2008 Budget 058 - Planning Division The Planning Division is responsible for providing professional policy guidance on land use issues to the City Council and Planning Commission. It is also responsible for processing land use permits, reviewing environmentally sensitive areas, and providing code enforcement services. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Personnel - FTE Equivalents Community Development Director 1.0 0.5 Senior Planner 1.0 1.0 Planning Manager 1.0 1.0 Associate Planner- Long-Range 1.0 1.0 Associate Planner-Current 1.0 1.0 Assistant Planner 1.0 3.0 Planning Technician 1.0 1.0 Administrative Assistant 1.0 0.5 Office Assistant II Office Assistant I 1.0 Senior Engineer Engineer- Development Engineer Assistant Engineer Engineering Technician Construction Inspector Total FTEs 8.0 10.0 0.0 Budget Detail Salaries, Wages, & Benefits $ 608,805 $ 568,221 $ - Supplies 15,508 19,650 - Services & Charges 394,937 387,300 - Intergovernmental Services 121,677 .120,000 - Capital Outlay 6,200 5,000 - Interfund Charges - 14,796 - Total Planning Division $ 1,147,127 $ 1,114,967 $ 55 Fund: 001 General Fund Spokane Valley Dept: 058 Community Development 2008 Budget 059 - Building Division The Building Division implements the Washington State Building Code. It is responsible for ensuring that buildings and structures comply with adopted building code standards through professional plan review and inspection services. The Permit Center receives applications and coordinates the review and processing of permits. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Personnel - FTE Equivalents Community Development Director 0.0 0.50 Building Official 1.0 1.00 Building Inspector II 3.0 4.00 Code Enforcement Officer 2.0 2.00 Construction Inspector 2.0 2.00 Senior Permit Specialist 1.0 1.00 Permit Specialist 3.0 3.00 Senior Plans Examiner 1.0 1.00 Plans Examiner 0.0 0.75 Administrative Assistant 0.0 0.50 Total FTEs 13.0 15.75 0.00 Budget Detail Salaries, Wages, & Benefits $ 671;093 $ 1,106,025 $ - Supplies 30,523 45,275 - Services & Charges 71,033 75,120 - Intergovernmental Payments 66,378 31,240 - Capital Outlay 5,881 16,449 - Interfund Charges - 22,200 - Total Building Division $ 844,908 $ 1,296,309 $ - 56 Fund: 001 General Fund Spokane Valley Dept: 072 Library 2008 Budget 072 - Library Library services to Valley residents are provided by the Spokane County Library District (SCLD). An independent special purpose district, its sole purpose is providing library services to the unincorporated county and affiliated municipalities. The appropriation reflects the amount remitted to the City of Spokane Valley from delinquent property taxes owed for library services. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Salaries, Wages, & Benefits $ - $ - $ - Supplies - - - Services & Charges 70,887 20,000 20,000 Capital Outlay - - - Interfund Charges - - - Total Library $ 70,887 $ 20,000 $ 20,000 57 Fund: 001 General Fund Spokane Valley Dept: 076 Parks & Recreation 2008 Budget 076 - Parks & Recreation The Parks and Recreation Department is composed of five divisions, the Administration and Park Maintenance Division, Recreation, Aquatics, Senior Center, and the CenterPlace Division. The overall goal of the department is to provide quality recreation programs and acquisition, renovation, development, operation, and maintenance of parks and recreation facilities. 000 - Parks Administration & Maintenance Division The Administration Division provides direction and leadership for the Parks and Recreation Department in implementing the goals and objectives of the City Council and facilitates the general upkeep of parks and public areas of the City. Accomplishments for 2007 • Purchased 8.3 acres of property for the Greenacres Neighborhood Park. • Completed construction of Mirabeau Springs overlook, evaluation of old Senior Center building, improvements to Sullivan Park, and site plans for renovation of Valley Mission Park. • Installed reservation kiosks at each park and updated signage updated for park identification and rules. • Held City's first Arbor Day celebration. • Developed a Park Ambassador Program to increase customer service and representation of City presence in the parks. Goals for 2008 • Continue park renovations and land acquisition. • Investigate accreditation through the National Park and Recreation Association. • Complete renovation of Valley Mission Park. • Apply for grant from Washington Interagency Committee to design and develop Greenacres Park . • Design and start construction of Children's Universal Park. 58 Fund: 001 General Fund Spokane Valley Dept: 076 Parks & Recreation 2008 Budget 000 - Parks Administration & Maintenance Division Budget Summary 2007 2006 Amended 2008 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 $ - $ 207,246 $ 186,866 Supplies 35,570 48,295 48,295 Services & Charges 12,527 644,386 683,290 Intergovernmental Services - 5,382 10,000 Capital Outlay 4,003 - - Interfund Charges - - 1,084 Total Parks Administration $ 52,100 $ 905,309 $ 929,535 59 Fund: 001 General Fund Spokane Valley Dept: 076 Parks & Recreation 2008 Budget 301 - Recreation Division The Recreation Division coordinates and facilitates the delivery of recreation programs and services throughout the City and the City's park system. Accomplishments for 2007 • Developed year-round preschool, indoor gym and Counselor in Training program. • Publish Spring/Summer and Fall/Winter recreation brochures. • Extended KinderCamp from 6 to 8 weeks. • Hosted a counselor skill builder camp for Washington Recreation and Park Association. Goals for 2008 • Create Summer Outdoor Movie night at the park. • Increase variety of year-round programs for all ages. • Add additional contract instructors to run specialty camps or programs. • Create consistent guidelines for contract recreation program instructors. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Personnel - FTE Equivalents Recreation Coordinator 1.0 1.0 1.0 Salaries, Wages, & Benefits $ 73,082 $ 163,543 $ 128,581 Supplies 2,408 9,520 9,630 Services & Charges 22,486 68,538 73,338 Intergovernmental Payments 6,271 Interfund Charges - 1,346 - Total Recreation Division $ 104,247 $ 242,947 $ 211,549 60 Fund: 001 General Fund Spokane Valley Dept: 076 Parks & Recreation 2008 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 2007 • Completed public input process design plans and initiated construction to renovate the three existing outdoor pools. • Purchased cash registers for all three pool sites and developed cash handling procedures. Goals for 2008 • Complete construction on outdoor pools and host grand re-opening celebration. • Explore enhanced programs at the pools. Budget Summary, 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Supplies $ - $ - $ - Services & Charges 214,538 259,450 351,150 Capital Outlay - - - Total Aquatics Division $ 214,538 $ 259,450 $ 351,150 61 Fund: 001 General Fund Spokane Valley Dept: 076 Parks & Recreation 2008 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 2007 • Established a café atmosphere in lounge area Monday and Wednesday mornings. Seniors are selling coffee, bagels, and pastries. Funds are used for senior programs. • Researched accreditation with National Institute of Senior Centers. • Developed billiard and greenhouse policies for senior programs. Goals for 2008 • Explore enhanced programming opportunities to a wider range of seniors. • Expand hours of operation for Senior Center to include limited evening classes and events. • Encourage Retirement Communities to become more involved with the Senior Center. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Personnel - FTE Equivalents Senior Center Specialist 1.0 1.0 1.0 Salaries, Wages, & Benefits $ 52,883 $ 55,965 $ 71,010 Supplies 3,097 4,650 6,650 Services & Charges 14,773 14,240 13,295 Capital Outlay - Interfund Charges - 1,346 - Total Senior Center Division $ 70,753 $ 76,201 $ 90,955 62 Fund: 001 General Fund Spokane Valley Dept: 076 Parks&Recreation 2008 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 2007 •Added a Customer Relations/Facilities Coordinator position to oversee reservations and customer service at CenterPlace • Completed and received Council approval of the CenterPlace Marketing and Communication Plan. Implemented advertising and customer service recommendations. •Completed a comparative fee survey and implemented new pricing strategy. • Remodeled two meeting rooms into one large room to meet the growing demand for larger meeting space. Goals for 2008 • Implement Marketing and Communications Plan. • Provide additional training for seasonal staff to improve customer service. • Research electronic marquees for the lobby to display events, CCS classes, senior center activities, and to market CenterPlace. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Personnel= FTE Equivalents Customer Relations/Facilities Coordinator 1.0 1.0 1.0 Administrative Assistant 0.0 1.0 2.0 Custodian 2.0 Maintenance Worker 0.0 1.0 2.0 Total FTEs 1.0 3.0 7.0 Budget Detail Salaries,Wages, &Benefits $ 123,122 $288,937 $ 438,936 Supplies 39,158 34,000 50,795 Services&Charges 212,700 276,205 249,500 Capital Outlay 3,860 - 5,000 Interfund Charges - 4,037 317,000 Total CenterPlace Division $ 378,840 $ 603,179 $ 1,061,231 63 Fund:001 General Fund Spokane Valley Dept: 090 General Government 2008 Budget 090-General Government The General Government Department comprises activities that encompass services in 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 an annual report of how the money was spent. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail General Citywide Costs Accounting&Audit Services $ 85,883 $ 140,000 $ 145,000 Software Maintenance 39,139 40,000 44,000 Printing and Binding - 5,000 5,000 Election Costs - 95,000 110,000 Business Registrations 591 8,000 8,000 Advertising 35,189 45,000 47,000 Employee Recognition&Safety Program 4,962 9,000 9,000 Web Page 1,800 5,000 6,000 Telephone/DSL Charges 23,664 24,000 26,000 IT Consulting 58,897 90,000 95,000 Student Advisory Council 619 1,000 1,000 Operating Supplies 9,676 10,000 10,000 Small Tools and Minor Equipment 13,692 10,000 12,000 Spokane County Contract-GIS - 20,000 - Copier 23,638 8,500 25,000 Vehicle - 40,000 25,000 . Miscellaneous 10,819 20,000 27,000 Interfund Transfer Interfund Risk Management Payment 161,523 185,000 202,100 Interfund Equipment Rental and Replacement 19,888 Interfund Capital Projects-ADA Sidewalk Compliance 50,000 Interfund Parks Capital Fund 750,000 410,000 20,000 Interfund Cities Facilities Repair& Replacement - Facilities Facility Repairs&Maintenance 639 5,000 5,000 Computer Software.and Hardware 29,873 95,000 115,000 Office Furniture&Equipment 43,640 8,000 - Building Consultant 75,000 75,000 City Hall Leasing Costs: City Hall Rent 273,948 375,000 440,000 Leasehold Improvements 43,851 15,000 25,000 64 Mk j Fund:.001 General Fund Spokane Valley! Dept: 090 General Government 2008 Budget 090-General Government The General Government Department comprises activities that encompass services in 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 an annual report of how the money was spent. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Outside Services Memberships-SRTC 34,300 35,000 40,000 Community Survey 20,000 Alcohol Treatment 18,243 20,000 20,000 Spokane County Air Pollution Authority 119,137 120,000 120,000 City Economic Development 77,480 95,000 10,000 Site Selector for Economic Development - 21,000 - Cable Franchise Negotiations 10,534 1,000 - Voter Registrations 58,132 70,000 85,000 Records Management - 250,000 500,000 Professional Services-Lobbyist - 40,000 - Impact Study Fee 95,000 Requests from Outside Agencies-Economic Development 106,000 Requests from Outside Agencies-Social Services 39,000 45,000 45,000 Contingency&Reserves Reserve for Revenue Adjustments 425,500 425,000 Transfer to Civic Building Reserve Fund 2,600,000 2,346,000 Transfer to Service Level Reserve Fund 2,105,000 361,000 Transfer to Winter Weather Reserve Fund Operating Transfer-CenterPlace Reserve Operating Transfer-Street Fund 2,000,000 900,000 - Contingency - 5,500,000 500,000 $ 8,673,869 $ 12,063,000 $ 3,417,988 65 Fund: 101 Street Fund Spokane Valley Dept: 042 2008 Budget 101 - Street Fund The Street Operating program is established to provide efficient and safe movement of both motorized and non-motorized vehicles as well as pedestrians within the limits of the City and coordinate convenient interconnect to the regional transportation system. The transportation networks, under this program, are designed, constructed, and maintained to improve the quality of life while providing the efficient movement of commerce. Accomplishments for 2007 • Operated and maintained all City streets and the two state highways, SR 290 and SR 27, within the City limits. • Worked with Community Development to ensure that adequate traffic and transportation mitigation was provided. • Continued to update the street inventory and assessment of City streets and began implementation of the six-year pavement management plan. • Continued to improve signal timing coordination throughout the City of Spokane Valley. • Worked with various schools to install flashing beacons at crosswalks. Goals for 2008 • Implement the Street Master Plan • Construct funded projects on the TIP • Implement the new Public Works Safety Program • Continue development of a long range plan for managing street maintenance, street sweeping and landscaping services • Apply for grants and work with various schools to install flashing beacons at crosswalks • Explore a site and facility for storage of equipment and materials for maintenance services. 66 101 -Street Fund Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Personnel - FTE Equivalents Senior Engineer-Traffic 1.0 1.0 1.0 Public Works Superintendent 1.0 1.0 1.0 Maintenance/Construction Inspector 1.4 1.0 1.0 Assistant Engineer-Traffic 0.0 1.0 1.0 Senior Engineer(Planning/Grants) 0.4 0.4 0.4 Total FTEs 3.8 4.4 4.4 Budget Detail Salaries, Wages, & Benefits $ 181,641 $ 348,534 $ 373,792 Supplies 19,028 16,950 61,400 Services & Charges 974,759 871,080 2,299,339 Intergovernmental Payments 2,253,942 3,006,191 1,385,466 Capital Outlay 66,487 - - Interfund Charges 59,300 83,617 75,307 Total Street Fund $ 3,555,157 $ 4,326,372 $ 4,195,304 67 Fund: 102 Arterial Street Fund Spokane Valley Dept: 041 2008 Budget 102 -Arterial Street Fund The Arterial Street Fund accounts for the receipt and expenditure of the State-levied motor vehicle fuel tax distributed to the City in accordance with State RCW 82.36.020. These revenues will be transferred to the Street Capital Projects Fund for the construction. It is expected this money will be spent by 12-31-07. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Transfer to Street Capital Projects $ 63,796 $ - $ - Transfer to Capital Grants Fund 62,626 - - Improvements to Arterials - 912,000 - Total Arterial Street Fund $ 126,422. $ 912,000 $ - Fund: 103 Trails & Paths Fund Spokane Valley Dept: 103 2008 Budget 103 -Trails & Paths Fund The Trails& Paths Fund accounts for the receipt and expenditure of the State-levied motor vehicle fuel tax distributed to the City in accordance with State RCW 47.30.050. These revenues originate from .42% of motor vehicle fuel tax attributable to Street Maintenance: These funds are restricted for the purpose of constructing new trails and paths throughout the City. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Capital Outlay - 21,000 30,000 Total Trails & Paths Fund $ - $ 21,000 $ 30,000 68 Fund: 105 Hotel/Motel Fund Spokane Valley Dept: 105 2008 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 67.28.180. These funds will be used solely for the purpose of paying all or any part of the cost of tourist promotion, acquisition or operation of tourism-related facilities, and marketing of special events and festivals designed to attract tourists. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail. Tourism Promotion $ 296,912 $ 618,000 $ 578,000 Interfund Charges - 40,000 90,000 Total Hotel/Motel Fund $ 296,912 $ 658,000 $ 668,000 69 Fund: 120 CenterPlace Operating Reserve Fund Spokane Valley Dept: 120 2008 Budget 120 -CenterPlace Operating Reserve Fund The CenterPlace Operating Reserve Fund was established to provide an emergency revenue source for the recently completed facility. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Reserve for CenterPlace Operations $ - $ 325,000 $ 335,000 Fund: 121 Service Level Stabilization Reserve Fund Spokane Valley Dept: 121 2008 Budget 121 -Service Level Stabilization Reserve Fund The Service Level Stabilization Reserve Fund was established to provide an emergency revenue source to maintain service levels in the event of a downturn in the local economy. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Reserve For Service Level Stabilization $ - $ 5,200,000 $ 5,400,000 70 Fund: 122 Winter Weather Reserve Fund Spokane Valley Dept: 122 2008 Budget 122 -Winter Weather Reserve Fund The Winter Weather Reserve Fund was established to provide emergency services during an unusually harsh winter. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Reserve for Winter Weather $ - $ 540,000 $ 560,000 Fund: 123 City Facilities Repair& Replacement Fund Spokane Valley Dept: 123 2008 Budget 123 -City Facilities Repair& Replacement Fund The City Facilities Repair& Replacement Fund was established to set aside replacement funds for the city's buildings. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Capital Outlay $ - $ - $ 397,000 71 Fund: 204 Limited Tax General Obligation - Debt Service Fund Spokane Valley Dept: 204 2008 Budget 204 - Limited Tax General Obligation - Debt Service Fund The LTGO Debt Service Fund collects and distributes monies received and paid for long-term debt obligations. Revenue to this fund consists of money received from the Public Facility District and City revenue, which will be used to pay annual debt obligations on outstanding bonds. Budget Summary, 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Debt Service on Mirabeau Bonds $ 406,245 $ 414,000 $ 414,000 Debt Service on Street Bonds 183,290 186,000 186,000 Total Debt Service Fund $ 589,535 $ 600,000 $ 600,000 72 Fund: 301/302 Capital Projects & Special Capital Projects Funds Spokane Valley 2008 Budget 301/302 -Capital Projects & Special Capital Projects Funds These funds account for the collection and expenditure of the real estate excise tax levied on all sales of real estate. The tax is levied in two phases of a quarter of a percent each. The first quarter percent of the real estate excise tax (REET 1) must be spent on capital improvements identified in a capital improvements plan. This REET 1 tax is accounted for in the Capital Projects Fund 301. The second quarter percent (REET 2) may only be levied by cities that are planning under the Growth Management Act. These funds must be used for a capital project. The REET 2 tax is accounted for in the Special Capital Projects Fund 302. Revenues accumulated in these funds will be used as matching funds for construction projects and will be transferred to other Capital Project Funds. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget 301 - Capital Projects Fund Transfer to Capital Grants Fund $ - $ 1,400,000 $ 2,300,000 Transfer to Street Capital Projects Fund 52,609 1,205,309 1,627,000 Transfer to Debt Service 91,645 93,000 93,000 Transfer to Parks Capital Projects - - 400,000 Capital Projects - REET 1 - 1,421,691 - Total Capital Projects Fund $ 144,254 $ 4,120,000 $ 4,420,000 302 - Special Capital Projects Fund Capital Projects - REET 2 $ - $ 2,443,157 $ - Transfer to Capital Grants Fund - - 2,000,000 Transfer to Street Capital Projects Fund 977,713 1,883,843 2,027,000 Transfer to Barker Bridge Fund 300,000 Transfer to Debt Service 93,000 93,000 93,000 Total Special Capital Projects Fund $ 1,070,713 $ 4,420,000 $ 4,420,000 73 Fund: 303 Street Capital Projects Fund Spokane Valley 2008 Budget 303 -Street Capital Projects Fund The Street Capital Projects Fund accounts for monies used to finance the 6-year transportation improvement plan. Revenues are transfers from the Capital Projects Fund, Special Capital Projects Fund, and the Stormwater Fund. Expenditures are often for matching funds for Transportation Improvement Board and other grants. Budget Summary 2007 Amended 2008 2006 Actual Budget Budget Budget Detail Road Design & Construction Projects Pines/Mansfield, Wilbur Rd. to Pines $ 128,668 $ 4,349,000 $ 4,091,193 16th Avenue - Project 2 6,688 10,000 10,000 Park Road - Project 2 30,277 5,000 5,000 Evergreen Road 26,831 10,000 - Sullivan Road and 4th Avenue Signal 1,158 6,000 - Mission Avenue - - 6,000 Sprague Avenue/Conklin Rd Signal 125,000 Sullivan Road Extension - - 5,000 24 th Avenue -Sullivan to 22nd 3,263 ADA Sidewalk Compliance - - 150,000 Road Preservation Projects - Other Preservation Projects - 1,854,843 1,291,830 Contingency - 500,000 500,000 Road Paveback(Septic Elimination) Veradale Heights 417,561 110,000 - Vera Terrace 201,934 133,000 - Electric Railroad 185,370 - - Inland 479 - - Park Road 18,258 - - 2008 STEP Projects - - 1,100,000 Orchard Avenue 87,173 - - Spaldings - 275,000 - Grandview Acres - 275,000 50,000 Trentwood - 275,000 20,000 Total Street Capital Projects Fund $ 1,107,660 $ 7,802,843 $ 7,354,023 74 Fund: 304 Mirabeau Point Capital Project Fund Spokane Valley Dept: 304 2008 Budget 304- Mirabeau Point Capital Project Fund Mirabeau Point is a multi-use regional project located at 2426 Discovery Place which will be operated by the City. The bond sale proceeds were spent in 2003, 2004, and 2005. CenterPlace provides space for a Conference Center Wing, Senior Center Wing and a Great Room Wing. The portion of CenterPlace used for the Conference Center Wing and Great Room Wing is being developed as a "regional center facility" as defined in RCW 36.100 and 35.57.020. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Capital Outlay $ 99,689 $ 441,000 $ 454,000 Total Mirabeau Point Project Fund $ 99,689 $ 441,000 $ 454,000 Fund: 305 Street Bond Capital Projects Fund Spokane Valley Dept: 305 2008 Budget 305 -Street Bond Capital Projects Fund The Street Bond Capital Projects Fund accounts for monies received from bond proceeds which will be used for various capital street projects. It is expected that this money will be spent by 12-31-07. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Professional Services $ 695 $ - $ - Transfer to Street Capital Projects 904,770 816,000 - Transfer to CD Block Grant Fund 1,475 - - Transfer to Capital Grant Fund 152,085 - - Total Street Bond Capital Fund $ 1,059,025 $ 816,000 $ - 75 Fund:307 Capital Grants Fund Spokane Valley Dept: 307 2008 Budget 307-Capital Grants Fund The Capital Grants Fund accounts for capital improvement projects funded partially by grant proceeds from other governmental agencies,such as TIB, STA, STP, and CDBG. Revenues to this fund are from grant proceeds and transfers from other special revenue funds. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Barker Road-Boone to Spokane River $ 1,943,721 $ - $ - Valley Corridor Project-Environmental Study 16,075 - 100,000 Appleway Blvd-Tschirley Road to Hodges 178,146 4,912,325 2,500,000 Broadway Ave. Rehab-Bates to Sullivan 840,832 - - Dishman Mica Rehab-1st Ave to Sprague 219,784 - - Argonne Road Overlay-Indiana to Montgomery 355,219 - - 8th Avenue-Farr Road to University Road 20,599 - - Valley Corridor, Project#2 18,300 624,000 - 44th Ave Pathway:Woodruff Rd.to Sands Rd. 11,427 - 30,000 Sprague/Appleway/Dishman-(ITS)-I-90 to Dishman - - 100,000 Park Road-Bridging the Valley - - 750,000 8th Ave Phase 1 -Carnahan to Havana - - 535,000 Broadway-Francher Intersection PCC - . - 581,000 Signal Controller Upgrades - 50,000 Appleway University to Evergreen - - 205,000 Broadway Ave-Pines(SR-27)to Park - - 933,000 Bowdish/Sprague Intersection PCC - - 892,000 Road Construction 3,763,675 Contingency - - 500,000 Total Capital Grants Fund _s$ 3,604,103 _$ 9,300,000 $ 7,176,000 Fund:308 Barker Bridge-Federal Grant Fund Spokane Valley Dept: 308 2008 Budget 308-Barker Bridge-Federal Grant Fund The Barker Bridge-Federal Grant Fund was created to account for the revenues and expenditures associated with the Barker Road Bridge Replacement Project. This project is fully funded by BRAC grant proceeds and will cost approximately$8,000,000 over the course of the next few years. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Capital Outlay $ 380,263 $ 700,000 $ 5,862,800 76 Fund: 309 Parks Capital Projects Fund Spokane Valley Dept: 309 2008 Budget; 309 - Parks Capital Projects Fund The Parks Capital Projects Fund is an allocated reserve of monies specifically designated for the Parks and Recreation Capital plan. Budget Summary 2007 Amended 2008 2006 Actual Budget Budget Budget Detail Swimming Pools &Contingency $ - $ - 1,866,475 Universal Park 1,000,000 Park Land Acquisition Reserve 563,500 Terrace View Park 293,000 Valley Mission Park 225,000 Greenacres Neighborhood Park 57,000 Park Improvements 503,337 3,550,000 60,000 Playground Repairs 25,000 Centennial Trail-Water System 10,000 Architectural Fees 21,489 • Lighting 12,000 Park Improvement Contingency 126,536 Total Parks Capital Project Fund $ 503,337 $ 3,550,000 $ 4,260,000 Fund: 310 Civic Buildings Capital Projects Fund Spokane Valley Dept: 310 2008 Budget • 310-Civic Buildings Capital Projects Fund The Civic Buildings Capital Projects Fund is an allocated reserve of monies specifically designated for future construction of a Civic Buildings. Budget Summary 2007 Amended 2008 2006 Actual Budget Budget Total Civic Buildings Capital Fund $ 503,337 $ 1,460,000 $ 5,085,000 77 Fund:402 Stormwater Management Fund Spokane Valley Dept: 402 2008 Budget 402-Stormwater Management Fund The Stormwater Management fund accounts for receipt and expenditure of the stormwater fee. This fee is levied on an annual basis based upon a number of equivalent residential units attached to the parcel. The expenditures are used for stormwater construction and management through both the Street Department and Spokane County. Accomplishments for 2007 •Developed drainage upgrades and improvements for 2007 sewer projects. •Completed the Beverly Hills Stormwater Drainage Project. •Adopted and implemented the Regional Stormwater Design Manual. • Began implementation of the Underground Injection Control Program. •Began implementing the NPDES Phase II requirements. • Handled stormwater complaints and conducted field investigations. • Replaced and upgraded miscellaneous failing drywells throughout the City. •Completed stormwater tax rolls Goals for 2008 •Develop a six-year Stormwater Project Plan • Implement the Regional Stormwater Manual •Develop a six-year plan for compliance with Underground Injection Control Program approved by the NPDES Phase II permit •Construct a treatment facility for the discharging of vactoring liquids from drywell cleaning and maintenance. •Complete stormwater tax rolls. Budget Summary 2007 Amended 2008 2006 Actual Budget Budget Personnel-FTE Equivalents Engineer 1.0 1.0 1.0 Engineering Technician 1.0 1.0 1.0 Assistant Engineer 0.0 1.0 1.0 Maintenance/Construction Inspector 1_0 1_0 1_0 Total FTEs 3.0 4.0 4.0 Budget Detail Salaries,Wages,&Benefits $ 184,412 $ 336,338 $ 347,079 Supplies 12,878 19,590 24,380 Services&Charges 172,858 153,891 980,962 Intergovernmental Payments 903,418 867,011 44,000 Capital Outlay - - 370,825 Interfund Transfers 5,690 863,479 216,698 Total Stormwater Fund $ 1,279,256 $ 2,240,309 $ 1,983,944 78 Fund: 501 Equipment Rental & Replacement Fund Spokane Valley Dept: 501 2008 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. Accomplishments for 2007 • Administered an accounting system for replacement costs for city equipment. • Set-up and administered an equipment tracking system. Goals for 2008 • Continue to administer and refine the accounting system for replacement costs. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Supplies $ - $ 7,500 $ - Services & Charges - - - Capital Outlay - 936,875 780,000 Total ER&R Fund $ - $ 944,375 $ 780,000 79 Fund: 502 Risk Management Fund Spokane Valley Dept: 502 2008 Budget 502 - Risk Management Fund The City of Spokane Valley Risk Management Fund is established to account for insurance costs, claims settlement and administration of a risk management safety program. This fund also accounts for the funding of unemployment claims through the State of Washington. Accomplishment for 2007 • Administered an accounting system for the risk management internal service fund. Goals for 2008 • Continue to administer and refine the risk management internal service fund accounting system. Budget Summary 2007 2006 Amended 2008 Actual Budget Budget Budget Detail Services & Charges $ 169,034 $ 217,100 $ 217,100 Total Risk Management Fund $ 169,034 $ 217,100 $ 217,100 80 City of Spokane Valley General Fund Capital Expenditures for 2008 Department Capital Outlay Description Total 032 Public Works Transportation 26,500 058 Planning Interactive Voice Response System 75,000 076 Parks& Recreation Electric lift for dock 5,000 090 General Government Leasehold Improvements 25,000 Computer Hardware/Software 115,000 Building Consultant 75,000 Vehicle Replacement 25,000 Copy Machine 25,000 Total Capital Expenditures $ 371,500 81 City of Spokane Valley Capital Expenditures for 2008 Stormwater General Real Estate Department Capital Outlay Description Total Fund Fund Excise Tax 1 303 Street Capital Fund Road Design&Construction Projects 16th Avenue:Dishman Mica to Pines Road $ 10,000 $ - $ - $ 10,000 Park Avenue: 8th Avenue to 2nd Avenue 5,000 - - 5,000 Mission Avenue 6,000 - - 6,000 Pines/Mansfield 4,091,193 - - 133,933 Sullivan Road Extension 5,000 - - 5,000 Sprague Avenue/Conklin Rd Signal 125,000 - - Contingency 500,000 - - 500,000 Grandview Acres(STEP) 50,000 - - 50,000 Trentwood(STEP) 20,000 - - 20,000 2008 STEP Projects 1,100,000 200,000 - - ADA Sidewalk Compliance 150,000 - 50,000 - Miscellaneous Road Preservation Projects 1,291,830 - - - 303 Street Capital Fund Subtotal 7,354,023 200,000 50,000 729,933 304 Mirabeau Point Capital Project Fund Center Place-Capital Outlay 454,000 - - - 307 Capital Grants Fund Road Design&Construction Projects Appleway Blvd.-Tschirley Road to Hodges 2,500,000 - - 271,814 Valley Corridor-Project#2 100,000 - - 100,000 44th Avenue Pathway 30,000 - - 30,000 Park Road-Bridging the Valley 750,000 - - 30,750 Sprague/Appleway/Dishman-(ITS)-1-90 to Dishman 100,000 - - 13,400 Signal Controller Upgrades 50,000 - - 6,700 Broadway Avenue-Pines(SR-27)to Park 933,000 - - 186,720 8th Avenue Phase 1-Camahan to Havana 535,000 - - 110,000 Appleway Blvd.-University of Evergreen 205,000 - - 64,000 Bowdish/Sprague Intersection PCC 892,000 - - 182,000 Bowdish-Francher Intersection PCC 581,000 - - 78,400 Contingency 500,000 - - 500,000 Broadway-Francher Intersection PCC 581,000 - - 78,400 307 Capital Grants Fund Subtotal 7,757,000 - 1,652,184 308 Barker Bridge-Fed Grant Fund Barker Road Bridge Reconstruction 5,862,800 - 300,000 309 Parks Capital Projects Swimming Pools 1,685,011 - 20,000 25,011 Universal Park 1,000,000 - - - Park Land Acquisition Reserve 563,500 - - 374,989 Terrace View Park 293,000 - - - Valley Mission Park 225,000 - - - Greenacres Neighborhood Park 57,000 - - - Park Improvements 140,000 - - - Playground Repairs 135,000 - - - Picnic Shelters 80,000 - - - Architectural Fees 29,489 - - - Lighting 22,000 - - - Contingency 30,000 - - - 309 Parks Capital Fund Subtotal 4,260,000 - 20,000 400,000 310 Civic Building Capital Projects Prospective Construction or Acquisition 5,085,000 - - - 402 Stormwater Management Stormwater Upgrades and Renovations 370,825 370,825 - - Total Capital Expenditures $31,143,648 $ 570,825 $ 70,000 $ 3,082,117 82 City of Spokane Valley Capital Expenditures for 2008 Surface Transportation Spokane Congestion Community Begin Fund Real Estate Transportation Improvement Other State Transit Management Development Railroad Balance Carry Excise Tax 2 Program Board Funding Authority Air Quality Block Grant Funding Federal Bridge Over Other $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - - - 1,952,660 - 537,000 1,032,400 - - - 435,200 - - - - - - - - - 125,000 900,000 - - - - - - - - - 100,000 - - - - - - - - 1,291,830 - - - - - - - - - 2,291,830 - 1,952,660 - 537,000 1,032,400 - - - 560,200 - - - - - - - - - 414,000 40,000 - 1,924,186 - - 304,000 - - - - - - - 90,750 228,000 - - - 364,500 - 36,000 - - - - - 86,600 - - - - - - - - - 43,300 - - - - - - 746,280 - - - - - - - - - - - 425,000 - - - - - - 141,000 - - - - - - - - - - - - 710,000 - - - - - - 502,600 - - - - - - - - - 502,600 - - - - - - - - - 3,070,386 837,030 228,000 1,439,000 129,900 - 364,500 - 36,000 - - - - - - - 5,562,800 - - - - - - - - - - 1,640,000 - - - - - - - - - 200,000 800,000 - - - - - - - - - 188,511 - - - - - - - - - - 293,000 - - - - - - - - - - 225,000 - - - - - - - - - - 57,000 - - - - - - - - - - 140,000 - - - - - - - - - - 135,000 - - - - - - - - - - 80,000 - - - - - - - - - - 29,489 - - - - - - - - - - 22,000 - - - - - - - - - - 30,000 - - - - - - - - - - 1,400,000 2,440,000 - - - - - - - - - 5,055,000 30,000 $ 2,291,830 $ 3,070,386 $ 2,789,690 $ 228,000 $1,976,000 $1,162,300 $ - $ 364,500 $ 5,562,800 $ 6,869,000 $3,106,200, 83. Position Listing City of Spokane Valley 2008 Budgeted Positions co CD" of 41+ ,eC ADC F O Title Unfilled 47} ACCOUNTANT/BUDGET ANALYST 3.00 ACCOUNTING MANAGER 1.00 ACCOUNTING TECHNICIAN 1.00 ADMINISTRATIVE ANALYST 1.00 ADMINISTRATIVE ASSISTANT 3.00 2.00 2.00 ASSISTANT ENGINEER 1.00 ASSISTANT PLANNER ASSOCIATE PLANNER-CURRENT ASSOCIATE PLANNER-LONG-TERM BUILDING INSPECTOR I BUILDING INSPECTOR II BUILDING OFFICIAL CITY ATTORNEY 1.00 CITY CLERK 1.00 CITY MANAGER 1.00 CODE ENFORCEMENT OFFICER COMMUNITY DEVELOPMENT DIRECTOR CONSTRUCTION INSPECTOR CUSTODIAN CUST. RELATIONS/FAC.COORD. DEPUTY CITY ATTORNEY 1.00 DEPUTY CITY CLERK 1.00 DEPUTY CITY MANAGER 1.00 ENGINEER ENGINEERING TECHNICIAN I 1.00 ENGINEERING TECHNICIAN II 2.00 FINANCE DIRECTOR 1.00 GIS/DATABASE ADMINISTRATOR 1.00 HUMAN RESOURCE ANALYST 1.00 HUMAN RESOURCE TECHNICIAN 1.00 IT SPECIALIST 2.00 MAINTENANCE WORKER MAINTENANCE/CONSTRUCTION INSPECTOR 0.00 OFFICE ASSISTANT I OFFICE ASSISTANT II 1.00 PARKS&RECREATION DIRECTOR PERMIT SPECIALIST PLANNING MANAGER PLANNING TECHNICIAN PLANS EXAMINER PUBLIC INFORMATION OFFICER 1.00 PUBLIC WORKS DIRECTOR 1.00 PUBLIC WORKS SUPERINTENDENT RECREATION COORDINATOR SENIOR ADMINISTRATIVE ANALYST 1.00 SENIOR CENTER SPECIALIST SENIOR ENGINEER . 1.00 SENIOR ENGINEER-Traffic,CIP Planning/Grants/Project Mgmt 2.00 SENIOR PERMIT SPECIALIST SENIOR PLANNER SENIOR PLANS EXAMINER Totals 8.00 7.00 9.00 2.00 10.00 84 Position Listing City of Spokane Valley 2008 Budgeted Positions e o) 1 / i`gy m� cc e a k CI lb 0 Om v 0 a e° y° V° 4' yam° ,`° 3.00 • 1.00 1.00 , 1.00 0.50 0.50 1.00 2.00 11.00 1.00 1.00 1.00 4.00 3.00 3.00 1.00 1.00 0.75 0.25 1.00 0.00 4.00 4.00 0.80 0.20 1.00 1.00 1.00 1.00 2.00 2.00 0.50 0.50 1.00 1.00 1.00 2.00 2.00 1.00 1.00 1.00 - 1.00 1.00 1.50 1.00 2.50 1.50 1.00 3.50 2.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 2.00 1.00 1.00 4.00 1.50 0.25 0.25 2.00 1.00 2.00 1.00 1.00 2.00 2.00 0.75 0.25 1.00 1.00 1.00 0.75 0.75 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 1.40 3.40 1.00 1.00 0.00 2.00 2.00 1.00 1.00 27.55 3.75 2.45 2.00 1.00 1.00 7.00 4.40 4.00 89.15 85 City of Spokane Valley FTE Count by Year 2008 Budget 2007 2007 2008 Budget 2008 Budget Authorized FTE Changes to Proposed Interns Department FTEs Additions FTEs FTEs for 2008 Executive& Legislative Support City Manager 4.5 - 0.5 5.0 1.0 Legal 2.0 1.0 - 3.0 2.0 Operations&Administrative Services: Deputy City Manager 6.0 - 1.0 7.0 0.0 Finance 8.0 .- 1.0 9.0 1.0 Human Resources 1.5 - 0.5 2.0 0.0 Public Works 10.0 3.0 (3.0) 10.0 0.0 Planning &Community Development: Planning 7.0 3.0 (10.0) - 0.0 Building 14.75 1.0 (15.8) - 0.0 Development Services 27.6 27.55 0.0 Long Range Planning 3.8 3.75 0.0 Code Compliance 2.5 2.45 0.0 Parks& Recreation: Parks Admin 2.0 - - 2.0 0.0 Recreation 1.0 - - 1.0 0.0 Senior Center 1.0 - - 1.0 1.0 CenterPlace 5.0 - 2.0 7.0 0.0 Street Fund 4.4 - - 4.4 1.0 Stormwater Fund 4.0 - - 4.0 2.0 TOTAL 71.15 8.00 10.00 89.15 8.00 86 0007 Work Force Comparison: The 15 Washington Communities with Population of 50,000 & Over CITY POPULATION FULL-TIME PART-TIME Seattle 578,700 9409 670 Tacoma 199,600 3433 42 Spokane 201,600 1922 39 Bellevue 117,000 1187 39 Everett 101,000 1071 14 Vancouver 156,600 1059 31 Bellingham 73,460 774 36 Kent 85,650 743 30 Yakima 81,710 657 28 Renton 58,360 590 20 Kennewick 61,770 352 9 Federal Way 86,530 301 20 Lakewood 59,000 238 9 Shoreline 52,830 121 7 Spokane Valley 87,000 72 2 AVERAGE 1462 66 The 18 Washington Communities with Population of 30,000-49,999 Redmond 49,890 560 30 Olympia 43,740 534 46 Richland 44,230 467 20 Kirkland 47,180 412 44 Auburn 48,955 354 4 Bremerton 35,910 344 48 Lynnwood 35,230 335 17 Puyallup 36,360 331 16 Longview 35,570 300 45 Bothell 31,690 272 5 Edmonds 40,360 270 10 Walla Walla 30,660 264 8 Pasco 47,610 262 4 Lacey 34,060 222 8 Marysville 32,150 218 12 Sammamish 39,730 75 0 University Place 31,140 57 6 Burien 31,080 44 13 AVERAGE 296 19 Source: Association of Washington Cities Survey: 2007 Full Time 7/19/2007 87 SCITY OF-11 #11111/1\011111ft pokane Valley COMMUNITY PROFILE AND HISTORY "You cannot look to the future if you do not know the past. " On May 21,2002,voters within the City approved incorporation of the City of Spokane Valley, which is the second largest city in the County and the seventh largest city in the State,with approximately 88,000 residents. The City incorporated as of March 31, 2003. The assessed valuation of real property within the boundaries of the City for taxation purposes is estimated for 2008 tax collection to be approximately $6,606,000,000. Spokane Valley encompasses approximately 38.2 square miles of land area. It has an extensive retail tax base and is home to several major auto dealerships and the Spokane Valley Mall, which includes over 700,000 square feet of gross leasable floor area. There are an estimated 4,000 businesses in Spokane Valley with estimated retail sales of$1.66 billion. The first permanent settler in the Spokane Valley was Antoine Plante, a retired French-Canadian trapper. Mr. Plante built a cabin near the Spokane River in 1849, from which he operated a small Hudson's Bay Company trading post. Other settlers began arriving in this area between 1865 and 1882. "Firsts"to occur in Spokane Valley include the first settler in 1849, first business and ferry in 1850,the first store and bridge in 1862,the first house in 1866, and the first post office in 1867. All of these"firsts"occurred before the arrival in 1873 of James Glover who was considered the"Father of Spokane." In 1883,the Northern Pacific Railroad opened the west up with the transcontinental railroad. The new railroad, coupled with the discovery of silver in north Idaho, created an influx of people to the Spokane Valley area. Within a few years the Spokane area was connected to the rest of the country by five transcontinental railroads. The next major innovation to Spokane Valley was the introduction of irrigation to the area. Within 20 years 30,000 acres of dry land had been converted into fertile farm land. The first irrigation systems were constructed between 1899 and 1905. The Valley population grew from 1,000 residents at the turn of the century to nearly 10,000 by 1922. During this time apple growing became the predominant agricultural crop with nearly 2 million apple trees being planted by 1912. As the population of the Valley increased, small communities with churches, schools, businesses, community clubs, and other organizations thrived. 88 Prior to World War II,the federal government made a decision to build an aluminum plant in Spokane Valley along the Spokane River. Additionally,the federal government identified a need for warehouse space and facilities to support coastal activities during the war. In 1942, Spokane Valley was chosen as a site for one of theses Inland Supply Depots. The Naval Storage Yards are now the Valley Industrial Park that has 5,000,000 square feet of gross leasable floor area. Rapid growth continued in Spokane Valley throughout the 1950s, 60s, and 70s. Along with this continued growth came concerns regarding the impact of the development on the Valley environment. Citizens' concerns were related to impacts to lakes in the area as well as the aquifer underlying a majority of the Spokane Valley. No protections were put into place to address these issues; sanitary sewers were not required for new construction. Steady residential and commercial growth continued in the Spokane Valley throughout the 80s and 90s. High tech companies followed Hewlett Packard into the Liberty Lake area. Later, some high tech companies moved into the Industrial Park. The State Board of Health threatened to enact a moratorium on new development in 1983, unless sewering of the Valley began. In response, Spokane County developed a wastewater management plan that put into motion construction of a sewer trunk line and a sanitary sewer system was made available to the citizens of Spokane Valley. MAJOR PUBLIC FACILITIES AND PARKS IN SPOKANE VALLEY There are public facilities and a number of parks in the City of Spokane Valley. The Spokane Indians, a minor league baseball team,plays its home games at Avista Stadium, located just inside the city limits on the east side of Havana Street. This stadium is one of the finest facilities in the Northwest League and can seat 7,200 spectators. Situated next door to Avista Stadium is the Spokane County Fair and Exposition Center. The Fairgrounds were expanded in 2003 with the construction of a new covered grandstand that was opened at the 2003 Interstate Fair. Various other shows and events are held throughout the year at the Fairgrounds. Mirabeau Point Park, situated on 54.5 acres of land, located between Pines Road and Evergreen Road interchanges (north of I-90), along the south bank of the Spokane River, is the home of CenterPlace. CenterPlace, a 54,000 square foot facility,was built to accommodate a regional senior center, education and business center, and a cultural and performing arts center. Mirabeau Meadows is a 15-acre parcel of land providing another area for community activities, such as family get-togethers and games, outdoor music, corporate outings, farmers markets, arts and crafts,and other special events in Mirabeau Point Park. Valleyfest, an annual community event that is sponsored by individuals and businesses in our City,was held in this park in 2004. 89 The City of Spokane Valley operates a number of parks within the City. Below is a summary of these parks: Park Name Park Classification Park Size Balfour Community Park 2.8 acres Browns Community Park 8.2 acres Castle Community Park 2.7 acres Edgecliff Community Park 4.8 acres Mirabeau Point Park Community/Regional Park 54.5 acres Myrtle Point Natural Area 31.0 acres Park Road Pool Special Use 2.0 acres Sullivan Community Park 10.3 acres Terrace View Community Park 9.1 acres Valley Mission and Valley Community Park 27.2 acres Mission South&Pool Greenacres Neighborhood Park 8.33 acres Valley Senior Center Special Use 2.0 acres Centennial Trail Trail 7 linear miles THE FUTURE OF SPOKANE VALLEY Spokane Valley: a community of opportunity where individuals and families can grow and play, and business will flourish and prosper. The potential of Spokane Valley is tremendous,with an adequate tax base and room for expansion of residential, commercial, and industrial growth. Spokane Valley rivals other cities in Eastern Washington in terms of population and significance in the region. The City is committed to planning for the future. It has adopted its first Comprehensive Plan, and its first Parks and Recreation Master Plan. It is in the process of creating a Sprague/Appleway revitalization plan to promote redevelopment of the major east-west corridor. The City is also creating a street master plan. 90 Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE 2008 Salary Schedule Effective 1/1/2008 Position Title Grade 2008 Range City Manager Unclassified Deputy City Manager 21-22 $ 7,818 - $ 10,023 City Attorney 21 7,818 - 10,023 Community Development Director 21 7,818 - 10,023 Finance Director 21 7,818 - 10,023 Public Works Director 21 7,818 - 10,023 Parks and Recreation Director 19 6,332 - 8,119 Planning Manager 18 5,700 - 7,307 Building Official 18 5,700 - 7,307 Senior Engineer-Capital Projects, Development 18 5,700. - 7,307 Deputy City Attorney 18 5,700 - 7,307 Senior Engineer-Traffic,CIP Planning/Grants 17 5,130 - 6,576 Accounting Manager 17 5,130 - 6,576 City Clerk 16 4,616 - 5,918 Engineer 16 4,616 - 5,918 Senior Plans Examiner 16 4,616 - 5,918 Public Works Superintendent 16 4,616 - 5,918 Senior Administrative Analyst 16 4,616 5,918 Senior Planner 16 4,616 - 5,918 Associate Planner 15 4,155 - 5,327 Assistant Engineer 15 4,155 - 5,327 IT Specialist 15 4,155 - 5,327 Engineering Technician II 15 4,155 - 5,327 Customer Relations/Facilities Coordinator 15 4,155 - 5,327 Human Resource Analyst 14 3,740 - 4,794 Accountant/Budget Analyst 14 3,740 - 4,794 Administrative Analyst 14 3,740 - 4,794 Assistant Planner 14 3,740 - 4,794 Building Inspector II 14 3,740 - 4,794 Plans Examiner 14 3,740 - 4,794 Public Information Officer 14 3,740 - 4,794 ' Engineering Technician I 14 3,740 - 4,794 Senior Permit Specialist 14 3,740 - 4,794 Maintenance/Construction Inspector 13-14 3,365 - 4,794 Recreation Coordinator 13-14 3,365 - 4,794 Code Enforcement Officer 13 3,365 - 4,314 Building Inspector I 13 3,365 - 4,314 Planning Technician 13 3,365 - 4,314 Deputy City Clerk 12-13 3,029 - 4,314 Senior Center Specialist 12-13 3,029 - 4,314 Human Resource Technician 12-13 3,029 - 4,314 Administrative Assistant 11-12 2,726 - 3,883 Permit Specialist 11-12 2,726 - 3,883 Accounting Technician 11-12 2,726 - 3,883 Maintenance Worker 11-12 2,726 - 3,883 Office Assistant II 10-11 2,453 - 3,495 Custodian 10 2,453 - 3,145 Office Assistant I 9-10 2,208 - 3,145 *GIS/Database Administrator Pending Pending Pending 91 Appendix B OUTSTANDING GENERAL OBLIGATION BONDS DEBT SERVICE SCHEDULE Total Year Principal Interest Requirements 2008 $ 190,000 $ 406,872 $ 596,872 2009 205,000 401,173 606,173 2010-2014 1,200,000 1,885,112 3,085,112 2015-2019 1,655,000 1,612,068 3,267,068 2020-2024 2,480,000 1,135,250 3,615,250 2025-2029 2,090,000 519,250 2,609,250 2030-2033 940,000 112,500 1,052,500 $ 8,760,000 $ 6,072,225 $ 14,832,225 92 City of Spokane Valley Multiyear Financial Plan-General Fund-Problem Statement#1 Preliminary 9/26/2007 9/26/2007 2007 2008 2009 2010 2011 2012 2013 Estimate Estimate Estimate Estimate Estimate Estimate Estimate General Fund Revenues: Sales Tax $ 18,631,000 $ 19,003,620 $ 19,383,692 x $ 18,600,000 $ 18,972,000 $ 19,351,440 $ 19,738,469 Property Tax $ 9,650,000 $ 10,300,000 $ 10,503,000 $ 10,708,030 $ 10,915,110 $ 11,124,261 $ 11,335,504 Gambling Tax $ 600,000 $ 600,000 $ 600,000 $ 600,000 $ 600,000 $ 600,000 $ 600,000 Franchise Fees/Bus.Reg $ 875,000 $ 883,750 $ 892,588 $ 901,514 $ 910,529 $ 919,634 $ 928,830 State Shared Revenues $ 1,222,000 $ 1,252,550 $ 1,283,864 $ 1,315,961 $ 1,348,860 $ 1,382,582 $ 1,417,147 Service Fees $ 1,900,000 $ 1,900,000 $ 1,900,000 $ 1,900,000 $ 1,900,000 $ 1,900,000 $ 1,900,000 Fines&Forfeitures $ 1,315,000 $ 1,315,000 $ 1,315,000 $ 1,315,000 $ 1,300,000 $ 1,300,000 $ 1,300,000 Recreation Program Fees $ 450,000 $ 475,000 $ 479,750 $ 484,548 $ 489,393 $ 494,287 $ 499,230 Interfund Transfers $ 80,000 $ 84,800 $ 89,888 $ 95,281 $ 100,998 $ 107,058 $ 113,482 Investment Interest $ 680,000 $ 686,800 $ 693,668 $ 700,605 $ 707,611 $ 714,687 $ 721,834 Carryover from prior yr $ 7,000,000 $ 1,892,383 $ 5,688,845 $ 8,107,940 $ 7,317,621 $ 4,288,612 $ (1,077,601) Total General Fund $ 42,403,000 $ 38,393,903 $ 42,830,295 $ 44,728,879 $ 44,562,122 $ 42,182,561 $ 37,476,894 General Fund Expenditures: Legislative $ 296,393 $ 319,991 $ 345,590 $ 373,238 $ 403,097 $ 435,344 $ 470,172 Executive&Legislative $ 546,921 $ 997,076 $ 1,076,842 $ 1,162,989 $ 1,256,029 $ 1,356,511 $ 1,465,032 Public Safety $ 18,256,400 $ 19,297,300 $ 20,841,084 $ 22,508,371 $ 24,309,040 $ 26,253,764 $ 28,354,065 Deputy City Manager $ 522,012 $ 627,178 $ 677,352 $ 731,540 $ 790,064 $ 853,269 $ 921,530 Finance $ 782,652 $ 824,249 $ 890,189 $ 961,404 $ 1,038,316 $ 1,121,382 $ 1,211,092 Legal $ 369,933 above Human Resources $ 165,944 $ 204,280 $ 220,622 $ 238,272 $ 257,334 $ 277,921 $ 300,154 Public Works $ 1,476,000 $ 789,437 $ 852,592 $ 920,799 $ 994,463 $ 1,074,020 $ 1,159,942 Corn.Dev. $ 2,493,276 below - Dev.Services $ 2,627,960 $ 2,838,197 $ 3,065,253 $ 3,310,473 $ 3,575,311 $ 3,861,335 Long Range Plan. $ 696,322 $ 752,028 $ 812,190 $ 877,165 $ 947,338 $ 1,023,125 Code Enf. $ 238,857 $ 257,966 $ 278,603 $ 300,891 $ 324,962 $ 350,959 Library $ 20,000 $ 20,000 Parks Admin $ 905,309 $ 929,535 $ 1,003,898 $ 1,084,210 $ 1,170,946 $ 1,264,622 $ 1,365,792 Recreation $ 242,947 $ 211,549 $ 228,473 $ 246,751 $ 266,491 $ 287,810 $ 310,835 Aquatics $ 259,450 $ 351,150 $ 379,242 $ 409,581 $ 442,348 $ 477,736 $ 515,955 Senior Center $ 76,201 $ 90,955 $ 98,231 $ 106,090 $ 114,577 $ 123,743 $ 133,643 CenterPlace $ 603,179 $ 1,061,231 $ 1,146,129 $ 1,237,820 $ 1,336,845 $ 1,443,793 $ 1,559,297 Transfer to Capital $ 410,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 Transfer to Street Fund $ 900,000 $ - $ - Purchase of Precinct $ 880,000 $ - $ - Transfer to Civic Facilities $ 2,906,000 $ - $ - $ - $ - $ - $ - City Buildings Depreciation $ 397,000 Transfer to Serv.Level $ 361,000 $ - $ - $ - $ - $ - $ - General Government $ 2,640,000 $ 3,397,988 $ 3,093,920 $ 3,254,147 $ 3,385,431 $ 3,422,636 $ 3,588,370 Total General Fund 35,510,617 32,705,058 34,722,356 37,411,257 40,273,510 $ 43,260,162 $ 46,611,298 , Less constant fund bal. (5,000,000) Carryover to next yr 1,892,383 5,688,845 8,107,940 7,317,621 4,288,612 (1,077,601) (9,134,403) x Law enf.Sales tax ends r after 2009 SST affect unknown 93 Street Fund -Problem Statement#2 Sept.28,2007 2007 2008 2009 2010 2011 2012 2013 Estimate Estimate Estimate Estimate Estimate Estimate Estimate Street Fund -A Beginning Fund Bal $ 4,767,000 $ 3,631,000 $ 1,682,696 $ (42,304) $ (2,157,304) $ (4,572,904) $ (7,361,752) Diverted Road Tax $ 40,000 $ 2,000 $ - $ - $ - $ - $ - Interest Income $ 100,000 $ 95,000 $ 75,000 $ 5,000 $ - $ - $ - Transfer from General Fund $ 900,000 $ - $ - $ - $ - $ - $ - Motor fuel tx t misc $ 2,150,000 $ 2,150,000 $ 2,200,000 $ 2,200,000 $ 2,250,000 $ 2,250,000 $ 2,300,000 $ 7,957,000 $ 5,878,000 $ 3,957,696 $ 2,162,696 $ 92,696 $ (2,322,904) $ (5,061,752) Expenditures $ 4,326,000 $ 4,195,304 $ 4,000,000 $ 4,320,000 $ 4,665,600 ' $ 5,038,848 $ 5,441,956 Ending Fund Balance $ 3,631,000 $ 1,682,696 $ (42,304) $ (2,157,304) $ (4,572,904) $ (7,361,752) $ (10,503,708) 94 CITY OF SPOKANE VALLEY Glossary of Budget Terms Accrual Basis — A basis of accounting Capital Improvement — Expenditures in which revenues and expenditures are related to acquisition, expansion or recorded at the time they occur as rehabilitation of an element of the opposed to when cash is actually government's physical plant; sometimes received or spent. referred to as infrastructure. Appropriation — A legal authorization Capital Outlay — Fixed assets that have granted by the City Council to make general value of $5,000 or more and expenditures and to incur obligations for have a useful economic lifetime of more a specific purpose. than one year. Assessed Valuation — The valuation set Capital Project — Major construction, upon real estate and certain personal acquisition, or renovation activities property by the County Assessor as a which add value to government's basis for levying property taxes. physical assets or significantly increase their useful life, also called capital Authorized Positions — Employee improvements. positions, which are authorized in the adopted budget, to be filled during the Capital Projects Fund—A fund created year. to account for all resources and expenditures used for the acquisition of Bond — A long-term promise to repay a fixed assets except those financed by specified amount(the face amount of the enterprise funds. bond) on a particular date (the maturity date). The most common types of bonds Contingency — A budgetary reserve set are general obligation revenue bonds. aside for emergencies or unforeseen Bonds are primarily used to finance expenditures not otherwise budgeted. capital projects. Contractual Services — Services Budget—A plan of financial activity for rendered to a government by private a specified period of time (fiscal year or firms, individuals, or other governmental biennium) indicating all planned agencies. revenues and expenses for the budget period. Debt Service — Payment of interest and principal on borrowed money according Budget Message — The opening section to a predetermined payment schedule. of the budget that provides the City Council and the public with a general Department — The basic unit of service summary of the most important aspects responsibility, encompassing a broad of the budget, changes from the current mandate of related service and previous years, and the views and responsibilities. recommendations of the Mayor. 95 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. Code Compliance GASB — The Governmental Accounting in the Community Development Standards Board, established in 1985, is 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 f unds for a specified governmental operations. Taxes and future expenditure. fees that generally have no restriction on their use support it. Expense — Charges incurred (whether. paid immediately or unpaid) for General Obligation (G.O.) Bonds — operations, maintenance, interest . or This type of bond is backed by the full other charges. faith, credit and taxing power of the government issuing it. Face Value — The amount of principal that must be paid at maturity for a bond Indirect Cost—A cost necessary for the issue. functioning of the organization as a whole, but which cannot be identified Fiscal Year — A twelve-month period with a specific product, function or designated as the operating year for activity. accounting and budgeting purposes in an organization. Infrastructure — The physical assets of a government (e.g. streets, water, sewer, Full-time Equivalent Position (FTE) — public buildings, and parks). A full-time or part-time position converted to the decimal equivalent of a Interfund Transfers — The movement full-time position based on 2,080 hours of monies between funds of the same per year. For example, a part-time governmental entity. person working 20 hours per week would be equivalent of 0.5 of a full-time Levy — To impose taxes for the support position. of the governmental activities. Fund—A fiscal entity with revenues and Long-term Debt—Debt with a maturity expenses that are segregated for the of more than one year after the date of purpose of carrying out a specific issuance. purpose or activity. Mission Statement—A broad statement GAAP — Generally Accepted of the intended accomplishment or basic Accounting Principles. Uniform purpose of a program. minimum standards for financial accounting and recording, encompassing Modified Accrual Accounting — A the conventions, rules, and procedures basis of accounting in which 96 expenditures are accrued but revenues Revenue — Sources of income financing are accounted for when they become the operations of government. measurable and available. Since this type of accounting basis is a Taxes—Compulsory charges levied by a conservative financial approach, it is government for the purpose of financing recommended as the standard for most services performed for the common governmental funds. benefit. This term does not include specific charges made against particular Operating Budget — The portion of the persons or property for current or budget that pertains to daily operations permanent benefits such as special that provide basic governmental assessments. Neither does the term services. include charges for services rendered only to those who pay, for example, Ordinance — A formal legislative sewer service charges. enactment by the City Council. If it is not in conflict with any higher form of Unreserved Fund Balance — The law, such as a statute or constitutional portion of a fund's balance that is not provision, it has the full force and effect restricted for a specific purpose and is of law within the boundaries of the available for general appropriation. municipality to which it applies. User Charges — The payment of a fee Program — The smallest organization for direct receipt of a public service by that delivers a specific set of services. A the party who benefits from the service. program may be an entire department; or if a department encompasses Vision Statement — A short statement significantly diverse responsibilities or that conveys the big picture of the large work forces, a single department organization. It is general in scope, not may be divided into two or more restricting. It answers the question programs. "Why?" Reserve — An account used to either set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific future purpose. Resolution — A special or temporary order of a legislative body—an order of a legislative body requiring less legal formality than an ordinance or statute. Resources—Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances. 97