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Ordinance 13-016 adopts 2014 budget
CITY OF SPOKANE VALLEY SPOKANE COUNTY,WASHINGTON ORDINANCE NO. 13-016 AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY, WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2014 THROUGH DECEMBER 31, 2014; APPROPRIATING FUNDS; RENAMING FUNDS 301 REET 1 CAPITAL PROJECTS AND 302 REET 2 CAPITAL PROJECTS; ESTABLISHING SALARY SCHEDULES FOR ESTABLISHED POSITIONS; AND OTHER MATTERS RELATING THERETO. WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of Spokane Valley at least 60 days before the beginning of the City fiscal year beginning January 1, 2014 and ending December 31,2014; 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 for public hearings held on August 27 and September 24, 2013. The City Council met and invited public comment in the City Council Chambers during each public hearing; and WHEREAS, proper notice was given and the preliminary budget was filed with the City Clerk September 17,2013; and WHEREAS, the City Council desires to adopt the 2014 budget, including all allowances, and an appropriation for each fund; and WHEREAS, the City of Spokane Valley property tax levy in 2013 for collection in 2014, will be $10,919,932.10, which represents a 0% increase in the 2014 levy. This levy is exclusive of additional revenue resulting from new construction, improvements to property, any increase in the value of State assessed property, any annexations that have occurred, and refunds made. NOW,THEREFORE, the City Council of the City of Spokane Valley do ordain as follows: Section 1. Adoption of 2014 Budget. The budget for the City of Spokane Valley for the year 2014 is adopted at the fund level. The final budget for 2014 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: Ordinance 13-016 Adopting 2014 Budget Page 1 of 3 i Estimated Estimated Beginning Ending Fund Fund Total Fund Annual Appropriation Funds No. Balance Revenues Sources Appropriations Balance General Fund 001 20,735,863 36,823,500 57,559,363 37,409,660 20,149,703 i Street Fund 101 2,090,538 4,611,600 6,702,138 4,688,216 2,013,922 Paths&Trails Fund 103 71,741 7,800 79,541 0 79,541 Hotel/Motel Fund 105 186,772 490,300 677,072 577,000 100,072 CenterPlace Operating Reserve Fund 120 300,000 0 300,000 0 300,000 Service Level Stabilization Fund 121 5,448,531 7,300 5,455,831 0 5,455,831 Winter Weather Reserve Fund 122 503,588 700 504,288 500,000 4,288 City Facilities Repair&Replacement 123 1,789,263 1,700 1,790,963 616,284 1,174,679 Debt Service LTGO 03 204 0 627,823 627,823 627,823 0 REET 1 Capital Projects Fund 301 457,409 601,000 1,058,409 546,199 512,210 REET 2 Capital Projects Fund 302 771,239 601,000 1,372,239 862,720 509,519 Street Capital Projects 303 177,918 14,689,790 14,867,708 14,689,790 177,918 Parks Capital Projects Fund 309 302,423 193,000 495,423 262,500 232,923 Civic Facilities Capital Projects Fund 310 1,110,074 1,900 1,111,974 0 1,111,974 Pavement Preservation Fund 311 264,354 4,919,323 5,183,677 3,595,521 1,588,156 Capital Reserve Fund 312 7,706,057 0 7,706,057 2,570,000 5,136,057 41,915,770 63,576,736 105,492,506 66,945,713 38,546,793 Estimated Estimated Beginning Ending Fund Working Total Working Working Capital Funds No. Capital Revenues Sources Appropriations Capital Stormwater Management Fund 402 1,991,142 1,837,500 3,828,642 2,823,978 1,004,664 Aquifer Protection Area Fund 403 317,673 1,370,000 1,687,673 1,120,000 567,673 Equipment Rental&Replacement Fund 501 1,181,921 148,744 1,330,665 90,000 1,240,665 Risk Management Fund 502 83,212 325,000 408,212 325,000 83,212 3,573,948 3,681,244 7,255,192 4,358,978 2,896,214 Total of all Funds 45,489,718 67,257,980 112,747,698 71,304,691 41,443,007 The total balance of all funds appropriated for 2014 is$71,304,691. Section 2. Renaming Fund 301 and 302. Fund 301 entitled "Capital Projects" is hereby renamed I "REET 1 Capital Projects," and Fund 302 entitled "Special Capital Projects" is renamed "REET 2 Capital Projects." 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 to 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 days after the date of publication of this Ordinance or a summary thereof in the official newspaper of the City, Ordinance 13-016 Adopting 2014 Budget Page 2 of 3 PASSED by the City Council this 22nd day of October, 201 /?_,/,--7'--/ ' Thomas E. Towey, ayor A 10' . )0 LA ► 1. je 1,1 ,! ' A. --Christine Bainbridge, City Clerk 0 Approved As To Form: (1) P' i' -`14).-/AdJ Office ae City At-ton y Date of Publication: / -./ -` d-d Effective Date: / _. & -62 6,<& Ordinance 13-016 Adopting 2014 Budget Page 3 of 3 0000000000000000000000000000000000000000000000 0 O O 0 O O O 0 O O O 0 O o CI{T OF ] NE VALLEY, WA a O 0 O 0 O 0 O 0 O 0 O 0 O 0 0 0 0 0 O 0 O ; : . •, 0 0 O _4 �+ 0..,..v.0 S • ', Y Vii' 0 0. yri v y. .r.. 0 ..;fit' v, 4 i, 0 O 5 0 p i :c:• " J�[ .sue';--4 ' IA i aCY �' .).s -4 ,t,_ .•-•.,A-L, ,. ¢ iw r 7c 0 3 �V \/ 0 0,; - 0 O ¢� C, 0 v �- 0 - 0 O Y 0 0 0 O 0 O y 0 0 0 0 0 O 0 O O 0 0 0 0 O 0 O 0 0 2014 AlrN lJA1 .A BUDGE JL O 0 0 0 0 0 0 0 0 O O O O 0 0 O 0 00000000000000000000000000000000000000000000 00 City of Spokane Valley9 Washington Annual Budget For the Fiscal Year January 1 through liecember 31, 2014 City Hall 11707 East Sprague Avenue Spokane Valley,WA 99206 Website: www.spokanevalley.org Phone: (509)921-1000 "A community of opportunity where individuals and families can grow and play,and businesses will flourish and prosper." About the cover photograph: "Summer Boulders"by Dennis Isip, First Place winner in the 2013 Ten Year Anniversary "This is Spokane Valley"Photo Contest Table of Contents City of Spokane Valley, WA Spokane County January 1,2014 through December 31,2014 Council members City Manager's Budget Message 1 Finance Director's Message-About the 2014 Budget and Budget Development Process 8 Budget Summary 21-34 Revenues by Fund and Type 35-40 Expenditure by Fund and Department 41-44 General Fund Department Changes from 2013 to 2014 45-47 #001-General Fund-Expenditures by Department by Type City Council 48 City Manager 50 Public Safety 51 Deputy City Manager 54 Finance 55 Human Resources 56 Public Works 57 Community Development 58 Parks&Recreation 62 General Government 68 Special Revenue Funds #101 -Street Fund 70 #103 -Trails&Paths Fund 71 #105 -Hotel/Motel Tax Fund 71 #120 -Center Place Operating Reserve Fund 72 #121 - Service Level Stabilization Reserve Fund 72 #122-Winter Weather Reserve Fund 73 #123 -Civic Facility Replacement Fund 73 Debt Service Funds #204-Limited Tax General Obligation(LTGO)Fund 74 City of Spokane Valley 2014 Budget Capital Projects Funds #301 —REET 1 Capital Projects Fund 75 #302—REET 2 Capital Projects Fund 76 #303 -Street Capital Projects Fund 77 #309-Parks Capital Grants Fund 78 #310 -Civic Facilities Capital Projects Fund 79 #311 -Pavement Preservation Fund 80 #312--Capital Reserve Fund 82 Enterprise Funds #402-Stormwater Management Fund 83 #403 -Aquifer Protection Area Fund 84 Internal Service Funds #501 -Equipment Rental &Replacement Fund 85 #502 -Risk Management Fund 86 Total of Capital Expenditures for 2014 87 FTE Count by Year—2009 through 2014 88 Work Force Comparison 89 Appendix A,Employee Position Classification and Salary Schedule 90 Glossary of Budget Terms 91 00000000000©00000000000000000000000000000©0000000000000000000 O 0 O 0 O 0 0 0 ,; y 0 O c t; 0 O 0 O ' ! < O O 0 O .7 y 0 O t .4 �.. �� 0 O ti„ 0 O 0 0 o O ,a, 0 O + • E' .`i i I 0 O O O 0 o City Council Members a o Thomas Towey, Mayor 0 t O O Position#7 0 0 Gary Schimmels, Deputy Mayor o O Position#4 0 O O O 0 o Rod Higgins Dean Grafos 0 O Position#1 Position#2 0 0 0 ° Arne Woodard Chuck Hafner 0 O Position#3 Position #5 0 O 0 O 0 o Ben Wick o O O O Position #6 0 o Staff o 0 0 o 0 o Mike Jackson, City Manager o O 0 o Vacant, Deputy City Manager o 0 0 0 0 Mark Calhoun, Finance Director o 0 0 0 o John Hohman, Community Development Director o 0 O 0 o 0 Mike Stone, Parks & Recreation Director 0 0 0 O O 0 o Eric Guth, Public Works Director 0 0 0 O 0 0 Cary Driskell, City Attorney 0 O 0 O 0 O Christine Bainbridge, City Clerk 0 0 O 0 0 0 0 0 000000000000 00000000000 0000 000000000000000000000 0000000000000 Spokane alle City Manager's Budget Message 2014 Annual Budget Dear Citizens, Mayor and City Council of Spokane Valley: I am pleased to present the attached 2014 proposed budget for the City of Spokane Valley. The City of Spokane Valley remains financially strong and continues to benefit from a history of prudent financial decisions since our 2003 incorporation. Responsible budgeting and restrained spending has helped us achieve our key fiscal policies including an ending fund balance equivalent to six months of general fund operations and almost no debt. The City of Spokane Valley is a stellar example of how a City can function efficiently and economically while providing key services to the community. Our per capita employee count and personnel expenses are among the lowest(if not the lowest) in the nation. To ensure continued financial stability it is imperative that the City keep its recurring expenses in check. To do this,we must continue to limit recurring expenditures at levels less than or equal to our annual revenues. In 2012,the City initiated spending of general hind, special fund and capital project fund revenues and reserves for the sole purpose of aiding street preservation. In 2012, 2013 and again in 2014 our citizens will see an aggressive program of repaving our roadways. Some may question paving roads that"don't look so bad."The truth is the best time to repave is before a road deteriorates to the point that full reconstruction is necessary. Full reconstruction can cost substantially more than pavement preservation such as crack sealing or grinding and repaving. That is why the City of Spokane Valley has committed critical financial resources to preservation of our transportation infrastructure. Fiscal Policies The Fiscal Policies adopted by the City Council are an important element in the long range fiscal strength of Spokane Valley. These policies appropriately dictate that if the economic conditions deteriorate, future budget reductions may be triggered. Financial Management—The City proposes to: 1. Maintain basic service levels with minimal resources to achieve success. 2. Minimize personnel costs/overhead by continuing to contract for many services. 3. Continue the 6-year Business Plan process. 4. Leverage City funds with grant opportunities. 5. Minimize City debt with a pay as you go philosophy.. o The State of Washington sets the maximum level of allowable debt for cities based on assessed value of property. The City of Spokane Valley currently utilizes only 1.48% of its total debt capacity, and more importantly, only 7.41% of non-voted bond capacity. This is extremely low debt. 6. Strive to prioritize spending in the annual budget process and minimize mid-year addition of projects and appropriations. Financial Objectives - The City's financial objectives are: 1. Maintain a minimum General Fund Ending Balance of 50%of recurring expenditures which is the equivalent of 6 months of general fund operations. 2. If necessary, utilize the Service Level Stabilization Reserve Fund ($5.4 million) to maintain ending fund balance minimum. 3. Commitment to the strategy that the Service Level Stabilization Reserve Fund will not reduce below$3.24 million (60%of$5.4 million). 4. Maintain the property tax assessment the same as 2013 with the exception of new construction. As in the previous three years, the City will forego the 1% annual increase allowable by RCW 84.52.050. We anticipate this will result in a levy of $10,91 9,932 plus estimated new construction of $129,468 for a total levy of $11,049,400. The 1% increase capacity will be banked for future use as provided by law. 5. Grow our economy so our existing tax base can support our basic programs. Commitment — By committing to these policies, the City will ensure financial sustainability well into the future. Breaking this commitment can take us in the opposite direction and begin to erode our fiscal strength. 2 Budget Highlights The 2014 Budget recognizes the economic realities of our times and the necessity to continue to operate within our financial means. Pavement Preservation Fund: In the 2012 Budget, Council established the Pavement Preservation Fund #311. For 2014, projected expenditures for preservation are $3,595,521. A total of$2,763,272 in grant funding is budgeted in pavement preservation for 2014. In addition, $888,823 will be transferred from the General Fund, $282,000 from the Street Fund, $616,284 from the Civic Facilities Replacement Fund, $184,472 from REET 1 Capital Projects Fund and $184,472 from REET 2 Special Capital Projects Fund. Most of these transfers are projected to be sustainable for the foreseeable future. However, the transfer from the Civic Facilities Replacement fund is not sustainable and can only occur for four years (including 2013) until the balance of$2,403,848 is depleted at year end 2016. The good news is due to grants, the total revenues for street preservation are $4,919,323 which exceeds expenditures by $1,323,802. Because of this, we currently are able to continue the funding of street preservation through at least 2018 and beyond. This will require us to adhere to a budget and continue to utilize grant funds to bolster our own city transfers. Moderate Growth in Current Operational Expenses/Budget Increase: Investing in the essential core services identified by the Council and community creates baseline costs. Similar to the trend in most jurisdictions, costs and demands for service are growing while tax revenues are decreasing. Quality service delivery requires ongoing investment in basic capacity to provide efficient operations. Moderate as it may be, operational expenses have increased as reflected in the General Fund increase of 4.28%for 2014. Staffing Levels: Staffing levels were increased by 2 positions for 2014 for a total of 87.25 employees. Even taking into consideration that we contract for police services and are served by Fire Districts and a Library District, for a major city, we are operating substantially below the normal employee count at a substantially reduced cost. Spokane Valley personnel costs are approximately 20.78% of the total General Fund recurring expenditures. Comparable cities and counties typically fund personnel costs at about 60%to 70% of their General Fund Budget (after adjusting for police, fire and library personnel, of which the City of Spokane Valley contracts). Spokane Valley staff levels are about 1 employee for every 1,043 citizens. Comparable cities range from 1 employee to every 163 citizens to 1 employee for every 491 citizens. While the survey is not scientific, the low comparable personnel costs coupled with the low employee per citizen ratio indicates the City of Spokane Valley is operating at a very low yet effective staffing level. 3 Since incorporation, this City has taken a conservative approach to adding new staff. Spokane Valley continues to have the lowest employee count of any Washington city with 50,000 or more in population. By all comparisons, the City of Spokane Valley is a lean, productive City government. The addition of 2 positions is included in the 2014 budget, increasing staff to 87.25 in 2014. In each case the positions — a Computer Help Desk Specialist and a Grants Coordinator, are justified as they result in cost reduction of contracted services currently being provided. Public Safety Costs: In 2014, the Police, Court and Jail related services proposed budget is $23,758,643 —an amount equal to 215%of anticipated property tax collections ($11,049,437) for the entire year. Council has made a commitment not to reduce public safety service levels and associated costs in 2014. Challenges: Pavement Preservation: Street Preservation needs must be balanced with other needs. The 2014 Budget achieves this balance. Grants and Declining Matching Funds: City staff actively pursues funding commitments from other sources to help pay the cost of needed capital improvements—roads, bridges, stormwater and parks that benefit the community. In 2014 a total of$20,985,561 is budgeted for a range of capital projects of which $14,726,269 (70.2%) is coming from outside grant sources. When the City applies for state and federal grants, the City must provide its share (match) for these projects. In the past, Real Estate Excise Tax (REET) was used for most of the City match. In addition to capital construction, the City funds a portion of Pavement Preservation from REET funds. During the last five years, annual revenue from the REET tax has declined from $2.5 million to estimated 2014 revenues of $1.2 million. Depending on availability of Federal, State and Local grants, the City may reach a point where we have to prioritize preservation versus capital projects. Local Street Maintenance Combination of Funding: This fund derives its revenues from an allocation of the State Motor Fuel Tax distributed to cities and towns, and a 6% city utility tax on telephone usage estimated in 2014 at $1,858,600 and $2,750,000 respectively. The combination of Fuel Tax and Telephone Utility Tax enables us to meet the ongoing need for these funds to pay for critical street maintenance activities such as snow plowing, pothole repair, crack sealing, sweeping, weed control, street lighting, traffic signals and a variety of other repairs/improvements. In 2014, $282,000 will transfer to Pavement Preservation for more substantial repaving projects. 4 The Budget for 2014 Balanced Budget Adopted: One of the most important tests of fiscal management is the ability of a municipal enterprise to maintain basic services during an economic downturn. The creation and maintenance of financial reserves since incorporation has served its intended purpose and provided the opportunity for Spokane Valley to sustain critical public services during the turbulent economic conditions that began in 2008 and from which we are just now emerging. The 2014 budget reflects a prudent increase in continuation of service delivery capabilities. The 2014 budget is in balance. Expenses have been balanced with known or reasonably predictable revenues. The budget is designed to maintain the healthy, positive fund balance at year end that provides for the city's cash flow needs without costly borrowing. In pursuit of fiscal responsibility, special attention was given to limiting the growth in new programs and financial commitments. This approach allows available resources to be put toward sustaining services that are consistent with the City Council's priorities for 2014 and beyond. Future Concepts: The budget process is not static and Council, the citizens, and staff must remain vigilant to watch for economic trends that impact current forecasts. Even as we adopt a 2014 budget, we must keep in mind the future economic opportunities and threats that may impact our multi-year forecast. An example of potential impacts and adaptive future concepts are as follows: • A commitment by Management to review all vacant positions prior to filling them. (In some cases,positions must be filled quickly due to workload.) • Continue budget strategy to fund City programs and pavement preservation within the existing City of Spokane Valley tax structure. • By all indications, the economic recovery of the U.S. and its collective states, counties and cities will be a steady but perhaps faltering process. The City of Spokane Valley has predicted $150,000 increase in property tax due to new construction and an increase in sales tax revenues of 7.48% ($1,140,000) in 2014. This is the largest projected annual increase in sales tax since 2006. Sales tax actually declined substantially in 2008 —2011 and began to trend slowly upward in 2012. • Because it represents about 64% of the General Fund budget, achieving future budget reductions without impacting Law Enforcement and other Public Safety services will be challenging but achievable. 5 Acknowledgments: I would like to acknowledge the City Council and staff for a long history of conservative spending and prudent fiscal planning. By saving and conserving the taxpayers' money, and by adopting prudent long-term fiscal policies, the City can balance its budget for many years to come. The City Council has set a path to ensure the long-term financial sustainability of the City. The management staff and employees have worked together to develop Business Plans and 2014 budget recommendations that achieve Council's goal of sustainability. The Citizens of Spokane Valley should be proud of the strong financial condition of their City. We invite your examination and questions regarding the 2014 Budget. Respectfully, di V „. .0 / Mike Jackson City Manager 6 " O 0 0 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 O 0 il 11r, intorniorrAlly h1- 1111( _ 4 s 0 0 0000 00 000000000 00 0000 00 0000 0000000 00 0000***00*0 0 0 00 00 7 orsi 11707 E Sprague Ave Suite 106 • Spokane Valley WA 99206 pokairie 509.921.1000 + Fax: 509.921.1008 Q cityhall@spokanevalley,org Valley TO: City Manager and Members of the City Council FROM: Mark Calhoun,Finance Director SUBJECT: About the 2014 Budget and Budget Development Process The budget includes the financial planning and legal authority to obligate public funds. Additionally, the budget provides significant policy direction by the City Council to the staff and community. As a result, the City Council, staff and public are involved in establishing the budget for the City of Spokane Valley. The budget serves four functions: 1. It is a Policy Document The budget functions as a policy document in that the decisions made within the budget will reflect the general principles or plans that guide the actions taken for the future. As a policy document, the budget makes specific attempts to link desired goals and policy direction to the actual day-to-day activities of the City staff, 2. It is an 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. It is a Link with the General Public The budget provides a unique opportunity to allow and encourage public review of City operations. The budget describes the activities of the City, the reason or cause for those activities, future implications,and the direct relationship to the citizenry. 4. It is a 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 unforeseen contingencies and provides for the need for periodic adjustments. 8 2014 BUDGET DEVELOPMENT PROCESS Historically the City has utilized a budgeting approach that assumed for most functions of government that the current year's budget was indicative of the base required for the following year. However, with the downturn in the economy and resultant reduction in revenues (most notably the decline in sales taxes), the 2012 through 2014 Budget development processes were amended to consciously review service levels in each department and determine the appropriate level of funding that meets Council goals relative to available resources. The 2014 Budget development process began at the February 26, 2013 Council workshop where among other topics, Council and Staff discussed the budget in general terms. In mid-April 2013 the Finance Department notified City Departments that their 2014 revenue and expenditure estimates were due by May 17. Through the balance of May and early June, the City Manager's office and Finance Department worked to prepare budget worksheets that were communicated to the City Council at a Budget workshop held June 18, 2013. Following the workshop, the Finance Department continued work on the budget including refinements of revenue and expenditure estimates and through July and early August, the Finance Department and City Manager reviewed updated budget projections. By the time the 2014 Budget is scheduled to be adopted on October 22, 2013, the Council will have had an opportunity to discuss it on seven separate occasions, including two public hearings to gather input from citizens: June 18 Council budget workshop August 13 Admin report:Estimated 2014 revenues and expenditures August 27 Public hearing#1 on 2014 revenues and expenditures September 17 City Manager's presentation of preliminary 2014 Budget September 24 Public hearing#2 on 2014 Budget October 8 First reading on ordinance adopting the 2014 Budget October 22 Second reading on ordinance adopting the 2014 Budget Once adopted,the final operating budget is published,distributed, and made available to the public. After the budget is adopted, the City enters a budget implementation and monitoring stage. Throughout the year, expenditures are monitored by the Finance Department and department directors to ensure that actual expenditures are in compliance with the approved budget. The Finance Department provides the City Manager and City Council with monthly reports to keep them abreast of the City's financial condition and individual department compliance with approved appropriation levels. Any budget amendments made during the year are adopted by City Council ordinance. The City Manager is authorized to transfer budgeted amounts within a fund; however, any revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges or other conditions of employment must be approved by the City Council. When the City Council determines that it is in the best interest of the City to increase or decrease the appropriation for a particular fund, it may do so by ordinance adopted by Council after holding one public hearing. 9 BUDGET PRINCIPLES • Department directors have primary responsibility for formulating budget proposals in line with City Council and City Manager priority direction,and for implementing them once they are approved. • The Finance Department is responsible for coordinating the overall preparation and administration of the City's budget. This function is fulfilled in compliance with applicable State of Washington statutes governing local government budgeting practices. • The Finance Department assists department staff in identifying budget problems, formulating solutions and alternatives,and implementing any necessary corrective actions. • Interfund charges will be based on recovery of costs associated with providing those services. • Budget amendments requiring City Council approval will occur through the ordinance process at the fund level prior to fiscal year end. • The City's budget presentation will be directed at displaying the City's services plan in a Council/constituent friendly format. • Short term debt shall not exceed 10% of revenues, No long term debt will be incurred without identification of a revenue source to repay the debt. Long term debt will be incurred for capital purposes only. • The City will strive to maintain equipment replacement funds in an amount necessary to replace the equipment at the end of its useful life. Life cycle assumptions and required contributions will be reviewed annually as part of the budget process. New operations in difficult economic times may make it difficult to fund this principle in some years. • The City will pursue an ending general fund balance at a level of no less than 50% of recurring expenditures. This figure is based upon an evaluation of both cash flow and operating needs. BASIS OF ACCOUNTING AND BUDGETING 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 43.09.20, 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 find types used by the City of Spokane Valley: 10 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: 1. General Fund This fund is the primary fund of the City of Spokane Valley. It accounts for all financial resources except those required or elected to be accounted for in another fund. 2, Special Revenue Funds These funds account for revenues that are legally restricted or designated to finance particular activities of the City of Spokane Valley. Special Revenue funds include: • #101 - Street Fund • #103 -Paths&Trails Fund • #105 -Hotel/Motel Tax Fund • #120-CenterPlace Operating Reserve Fund • #121 -Service Level Stabilization Reserve Fund ▪ #122-Winter Weather Reserve Fund • #123 -Civic Facilities Replacement Fund 3. Debt Service Funds These funds account for financial resources which are designated for the retirement of debt. Debt Service Funds are comprised of the#204-Debt Service LTGO 03 Fund. 4. 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: • #301 —REST 1 Capital Project Fund • #302--REST 2 Capital Projects Fund • #303 - Streets Capital Projects Fund • #309-Parks Capital Projects Fund • #310-Civic Facilities Capital Projects Fund • #311 -Pavement Preservation Fund • #312—Capital Reserve Fund Proprietary Fund Types A fifth type of fund classification are the Proprietary Funds that are used to account for activities similar to those found in the private sector where the intent of the governing body is to finance the full cost of providing services based on the commercial model which uses a flow of economic resources approach. Under this approach, the operating statements for the proprietary funds focus on a measurement of net income (revenues and expenses) and both current and non-current assets and liabilities are reported on related balance sheets. Their reported fund equity (total net assets) is segregated into restricted, unrestricted and invested in capital assets classifications. As described below, there are two generic fund types in this category: Ir 1. Enterprise Funds These funds account for operations that provide goods or services to the general public and are supported primarily by user charges. Included in this type of fund is: • #402—Stormwater Management Fund • #403—Aquifer Protection Area Fund 2. Internal Service Funds. These funds account for operations that provide goods or services to other departments or funds of the City. Included in this type of fund is: #501 -Equipment Rental and Replacement Fund #502-Risk Management Fund Basis of Accounting Basis of accounting refers to when revenues and expenditures are recognized, recorded in the accounting system and ultimately reported in the financial statements. • Modified Accrual Basis of Accounting is used for all governmental funds. Modified accrual recognizes revenues when they become both measurable and available to finance expenditures of the current period. • Accrual Basis of Accounting is used for enterprise and internal service funds. Under this system revenues and expenses are recognized in the period incurred rather than when cash is either received or disbursed. Budgets and Budgetary Accounting Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a modified cash basis of accounting for budget purposes, and Proprietary Funds utilizing a working capital approach. Budgets are adopted at the fund level that constitutes the legal authority for expenditures and annual appropriations for all funds lapse at the end of the fiscal period. EXPLANATION OF MAJOR REVENUE SOURCES General Fund#001 • Property Tax Property taxes play an essential role in the finances of the municipal budget. State law limits the City to a $3.60 levy per$1,000 assessed valuation, deducting from there the levy of$1.50 by the Spokane County Fire Districts #1 and #8, along with deducting $0.50 for the Library District, which leaves the City with the authority to levy up to $1.60 for its own purposes. The levy amount must be established by ordinance by November 30th prior to the levy year. • Retail Sales and Use Tax The sales tax rate for retail sales transacted within the boundaries of the City of Spokane Valley is 8.7%. The tax that is paid by a purchaser at the point of sale is remitted by the vendor to the Washington Department of Revenue who then remits the taxes back to the various agencies that have imposed the tax. The allocation of the 8.7%tax rate to the agencies is as follows: 12 State of Washington 6.50% City of Spokane Valley 0.85% Spokane County 0.15% Spokane Public Facilities District 0.10% K Criminal Justice 0.10% * Public Safety 0.10% " -• 2.20%local tax Juvenile Jail 0.10% * Mental Health 0.10% * Law Enforcement Communications 0.10% * Spokane Transit Authority 1 0.60% x 8.70% Indicates voter approved sales taxes. • Criminal Justice Sales Tax Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes, such as the City's law enforcement contract. This tax is authorized at 1/10 of 1% of retail sales transacted in the County. Of the total amount collected, the State distributes 10% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the County and cities within the County. • Public Safety Sales Tax Beginning in 2005, an additional .1% voter approved increase in sales tax was devoted to public safety purposes. This .1%was approved by the voters again in August 2009. Of the total amount collected,the State distributes 60% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the cities within the County. • Gambling Tax Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to gambling. Funds remaining after necessary expenditures for such enforcement purposes may be used for any general govermnent purpose. Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April, July and October. The City imposes a tax on the following forms of gambling at the following rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less prizes); Card playing (10% gross). • Leasehold Excise Tax Taxes on property owned by state or local governments and leased to private parties(City's share). • Franchise Fees Cable TV is the only franchise fee levied in the City at a rate of 5%of gross revenues. This is a fee levied on private utilities for the right to use city streets, alleys, and other public properties. • State-Shared Revenues State-shared revenues are received from liquor sales, and motor vehicle excise taxes. These taxes are collected by the State of Washington and shared with local governments based on population. State- shared revenues are distributed on either a monthly or quarterly basis, although not all quarterly revenues are distributed in the same month of the quarter. The 2013 population figure used in the 2014 Budget is 91,490 as reported by the Office of Financial Management for Washington State on April 1, 2013. This figure is important when determining distribution of State shared revenues on a per capita basis. 13 • Fines and Forfeitures/Public Safety Fines and penalties are collected as a result of Municipal Court rulings and other miscellaneous rule infractions. All court fines and penalties are shared with the State, with the City, on average, retaining less than 50%of the amount collected. • Community Development Community Development revenues are largely composed of fees for building permits,plan reviews, false alarms and right of way permits. • Recreation Program Fees The Parks and Recreation Department charges fees for selected recreation programs. These fees offset direct costs related to providing the program. • CenterPlace Fees The Parks and Recreation Department charges fees for use of CenterPlace. Uses include regional meetings, weddings, receptions and banquets. Rental rooms include classrooms, the great room and dining rooms. • Investment Interest The City earns investment interest on sales tax money held by the State of Washington prior to the distribution of the taxes to the City,as well as on City initiated investments. Street Fund#101 • Motor Vehicle Fuel Excise Tax(gas tax) The State of Washington collects a $.3750 per gallon motor vehicle fuel tax at the pump and remits $.0296 of the tax back to cities on a per capita basis. For 2014 the Municipal Research and Services Center estimates the distribution back to cities will be $20.40 per person. Based upon a City of Spokane Valley population of 91,490(per the Washington State Office of Financial Management on April 1, 2013) we anticipate the City will collect $1,866,400 in 2014. RCW 47.30.050 specifies that .42% of this tax must be expended for paths and trails activities and based upon the 2014 revenue estimate this computes to $7,800. The balance or $1,858,600 will be credited to Fund #101 for Street maintenance and operations. • Telephone Utility Tax The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with collections beginning in 2009. Telephone companies providing this service pay the tax to the City monthly. Telephone tax has been estimated at$2.75million for 2014. Paths&Trails Fund#103 Cities are required to spend .42% of the motor vehicle fuel tax receipts on paths and trails (please see the explanation for Street Fund#101)which we anticipate will be $7,800 in 2014. Because the amount collected in any given year is relatively small, it is typical to accumulate State distributions for several years until adequate dollars are available for a project. Hotel/Motel Tax Fund#105 The City imposes a 2% tax under RCW 67.28.180 on all charges made for the furnishing of lodging at hotels, motels, and similar establishments (including bed and breakfasts and RV parks) for a continuous period of less than one month. The tax is taken as a credit against the 6.5 percent state sales tax, so that the total tax that a patron pays in retail_ sales tax and hotel/motel tax combined is equal to the retail sales tax in the 14 jurisdiction. The revenues generated by this tax may be used solely for paying for tourism promotion and for the acquisition and/or operation of tourism-related facilities. This tax is estimated to generate $490,000 in 2014. Debt Service--LTGO 03 Fund#204 The City issued$9,430,000 in limited tax general obligation bonds(LTGO)in 2003. Of this total: • $7,000,000 of the proceeds was used to finance the construction of CenterPlace at Mirabeau Point. These bonds will be paid off in annual installments over the 30-year period ending December 1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public Facilities District. At January 1,2014 the outstanding balance on this portion of the bond issue will be$5,990,000. • $2,430,000 of the proceeds was used to finance Road and Street Improvements near CenterPlace. These bonds will be paid off in annual installments over the 20-year period ending December 1, 2023. Annual debt service payments on these bonds are provided by equal distributions from the 15t and 2nd quarter percent real estate excise tax. At January 1, 2014 the outstanding balance on this portion of the bond issue will be$1,445,000. REET 1 Capital Projects Fund#301 Under Washington State Law, RCW 82.46,010, the City is allowed to impose an excise tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is used for financing capital projects as specified in the capital facilities plan under the Growth Management Act. REET 2 Capital Projects Fund#302 Under Washington State Law,RCW 82.46.010,the City is allowed to impose an additional excise tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is used for financing public works capital projects as specified in the capital facilities plan under the Growth Management Act. Stormwater Management Fund#402 A stormwater fee is imposed upon every developed parcel within the City, which is an annual charge of$21 for each single family unit and$21 per 3,160 square feet of impervious surface for all other properties. These charges are uniform for the same class of customers and service facilities. These fees are estimated to generate$1,835,000 in 2014. Aquifer Protection Area Fund#403 These are voter approved fees to assist the City in protecting the aquifer. The City expects to receive $500,000 in 2014. Interfund Transfers Many funds receive a portion of their revenues from other funds in the form of an interfund transfer. These transfers typically represent payments for either services rendered by one fund for another or a concentration of revenues for a specific project or purpose. The following interfund transfers are planned for 2014: 15 Out: 001 101 105 123 301 302 312 402 Total In 4 001 j 0 39,700 30,000 0 0 0 0: 13,400 83,1004 204 I 0 0 0 0 93,152 93,151 01 0 186,303, 303 0 0 0 0 268,575 585,097 2,570,0001 7,101 3,430,7731 In: 309 192,500 0 0 0 0 0 01 0 I 192,5001 311 I 888,823 282,000 0 616,284 184,472 184,472, 01 0' 2,156,051 501 I 15,400 100,777 0 0 0 0 01 31,567: I 147,7441 502 325,000 0 0 0 0 0 01 01 325,000 I 6,521,471 I Total Out 1,421,723 422,477 30,000; 616,284 546,199 862,720 2,570,000 52,068 6,521,4711 0I #001-General Fund is budgeted to transfer out$1,421323 including: • $192,500 towards Fund#309-Park Capital Projects Fund for park related projects. • $888,823 to Fund#311 -Pavement Preservation Fund for pavement preservation projects. • $15,400 to Fund#501-Equipment Rental and Replacement Fund for the future replacement of vehicles. • $325,000 towards the #502-Risk Management Fund for the 2014 property and liability insurance premium. #101-Street Fund is budgeted to transfer out$422,477 including: • $39,700 to Fund#001-General Fund to cover administrative costs. • $282,000 to Fund#311-Pavement Preservation Fund for pavement preservation projects. • $100,177 to Fund #501-Equipment Rental and Replacement Fund including $85,777 for the future replacement of existing vehicles including snow plows plus an additional $15,000 in 2014 to partially cover the acquisition of an additional half-ton pickup. #105-Hotel/Motel Tax Fund is budgeted to transfer$30,000 to Fund #001-General Fund for the purpose of financing advertising at CenterPlace. #123-Civic Facilities Replacement Fund is budgeted to transfer $616,284 to Fund #311-Pavement Preservation Fund for pavement preservation projects. #301-REET 1 Capital Projects Fund is budgeted to transfer out$546,199 including: • $93,152 to Fund #204-Debt Service Fund to pay a portion of the annual payment on the 2003 LTGO bonds. • $268,575 to Fund#303-Street Capital Projects Fund that will be applied towards grant matches for street construction projects. • $184,472 to Fund#311-Pavement Preservation Fund for pavement preservation projects. 16 #302-REET 2 Capital Projects Fund is budgeted to transfer out$562,720 incIudinj • $93,151 to Fund #204-Debt Service Fund to pay a portion of the annual payment on the 2003 LTGO bonds. • $585,097 to Fund#303-Street Capital Projects Fund that will be applied towards grant matches for street construction projects. • $184,472 to Fund#311-Pavement Preservation Fund for pavement preservation projects. #312—Capital Reserve Fund is budgeted to transfer out$2,570,000 including_ • $250,000 to Fund #303-Street Capital Projects Fund that will be applied towards the Appleway Landscaping project. • $2,320,000 to Fund #303-Street Capital Projects Fund that will be applied towards the Sullivan Road West Bridge Replacement project. #402-Stormwater Fund is budgeted to transfer out$52,068 including: • $13,400 to Fund#001-General Fund to cover administrative costs. • $31,567 to Fund #501-Equipment Rental and Replacement Fund for the future replacement of vehicles including $1,567 for the future replacement of existing vehicles plus an additional $30,000 in 2014 to cover the acquisition of an additional half-ton pickup. SIGNIFICANT ASSUMPTIONS IN THE 2014 BUDGET Budget Summary for All Funds • Based upon funding levels anticipated in the 2014 budget,City staff will strive to maintain adequate levels of service. • Appropriations for all City Funds will total$71.3 million including$21.0 million in capital expenditures, comprised in-part of: o $14.7 million in Fund#303 Street Capital Projects. o $262,500 in Fund#309 Park Capital Projects. o $3.6 in Fund#311 Pavement Preservation Fund projects. o $1.2 in Fund #402 Stormwater Management projects. o $1.1 in Fund#403 Aquifer Protection Area projects. o $90,000 in Fund#501 Equipment Rental and Replacement for the acquisition of three half-ton pick- ups. • Budgets will be adopted across 20 separate funds. • The full time equivalent employee (FTE) count will increase by 2.0 employees from 85.25 in 2013 to 87.25 in 2014. The two additional employee include: o A 1.0 FTE help desk technician in the Finance Department. Cost of this position is budgeted at $64,996 which will be offset by reductions of$74,800 in professional services costs. o A 1.0 FTE planning grants engineer in the Public Works Department. Cost of this position is budgeted at$100,010 allocated: • 37.5%to the General Fund#001 at a cost of$37,467,which is offset by a$40,000 reduction the professional services budget. • 37.5%to the Street Fund#101 at a cost of$37,467, which is offset by a$40,000 reduction in the professional services budget. • 25%to the Stormwater Management Fund#402 at a cost of$25,076. • Fund#301,previously titled"Capital Projects"is renamed"REET 1 Capital Projects"to more accurately describe the source of funding. • Fund#302,previously titled"Special Capital Projects"is renamed"REET 2 Capital Projects"to more accurately describe the source of funding. 17 • The 2014 Budget reflects the second consecutive year the City will set aside an amount equivalent to 6% of General Fund recurring expenditures for pavement preservation in Fund#311 —Pavement Preservation, This 6%equals$2,156,051. • Positions and salary ranges are based on the City's compensation and classification plan. • Payroll tax and benefit amounts are based on staff benefit plans. • Contract costs for public safety,park maintenance, aquatics and street maintenance are based on estimates by City staff. • The City is setting money aside in Fund#501-Equipment Rental and Replacement for the eventual replacement of its vehicles,including snow plows. 2014 General Fund Revenues • Total recurring 2014 revenues are estimated at$36,823,500 as compared to$35,274,700 in 2013. This is an increase of$1,548,800 or 4.39%. • The two largest sources of revenue continue to be Sales Tax and Property Tax which are collectively estimated to account for 80%of 2014 General Fund revenues. • General sales tax(excluding criminal justice and public safety sales taxes)are reflective of 2013 receipts to date and are currently estimated at$16.4 million which reflects an increase of$1,140,000. • The Property Tax levy will not include the 1% increase allowed by Initiative#747 which was approved by the voters in November 2001 through their approval of Initiative#747 and the subsequent action by the State Legislature in November 2007. o The 2014 levy is estimated at$11,049,400. o The levy assumes we start with the 2013 levy of$10,919,932, forgo the 1%increase allowed by State law, and finally add taxes related to new construction which we estimate to be$129,468. • Franchise fees and business registrations are primarily based on projected receipts in 2013. • State shared revenues are based upon a combination of historical collections including 2013 collections through July,and per capita distribution figures reported by the Municipal Research and Services Center. • Fines and forfeitures are estimated by Spokane Valley and based on historical collections. • Building permit and land use fees are estimated by Spokane Valley and based on historic collections. 2014 General Fund Expenditures • Total 2014 recurring expenditures are budgeted at$36,823,010 as compared to$35,312,674 in 2013. This is an increase of$1,510,336 or 4.28%. The increase is comprised of: o $1,245,443 that is public safety related(reflecting a 5.63%increase over 2013), and o $264,893 for all non-public safety related departments(reflecting a 2.01%increase over 2013). • The City commitment of 6%of recurring General Fund expenditures to pavement preservation equals $2,156,051 and is computed by multiplying total recurring expenditures prior to adding the pavement preservation element($35,934,187 x 6%=$2,156,051). The$2,156,051 that is transferred to Pavement Preservation Fund#311 is comprised of the following: o $888,823 from General Fund#001 o $282,000 from Street Fund#101 o $616,284 from Civic Facilities Replacement Fund#123 o $184,472 from REET 1 Capital Projects Fund#301 o $184,472 from REET 2 Capital Projects Fund#302 • 2014 Nonrecurring expenditures total$586,650 and include: o a$192,500 transfer to Fund#309—Parks Capital Projects Fund. o $350,000 for a law enforcement contingency. o $8,800 for AutoCad licenses for the Public Works Department. o $11,350 for replacement chairs at CenterPlace. o $24,000 for a variety of improvements at the police precinct. 18 • General Fund Revenues Over(Under)Expenditures and Fund Balance • 2014 recurring revenues are anticipated to exceed recurring revenues by$490. • Total 2014 expenditures are anticipated to exceed total revenues by$586,160. o This is entirely due to the nonrecurring expenditures previously discussed which equal $586,650 and is not a result of ongoing operating costs overwhelming revenues. • The total unrestricted General Fund fund balance is anticipated to be$20,149,703 at the end of 2014 which is 5432%of total recurring expenditures of$36,823,010. Our goal is to maintain an ending fund balance of at least 50.0%©. Highlights of Other Funds Revenues • Motor vehicle fuel tax(MVFT)revenue that is collected by the State and remitted to the City is estimated to be$1,866,400 according to per capita estimates provided by the Municipal Research and Services Center. Of this amount, $1,858,600 will be credited to the Street O&M Fund and .42%or$7,800 to the Paths and Trails Fund, • Telephone taxes that are remitted to the City and support Street Fund operations and maintenance are anticipated at$2,750,000. • Real estate excise tax(REET)revenue is computed by the City and is primarily used to match grant funded street projects as well as pay a portion of the annual payment on the 2003 general obligation bonds. In 2014 we estimate these revenues to be$600,000 per each ' %for a total of$1,200,000. • Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of visitors and tourism. In 2014 we estimate the 6%tax will generate$490,000. • The Stomwater Management Fee is based on an equivalent residential unit(ERU)that is equal to 3,160 square feet of impervious surface that is billed at a rate of$21 per single family residence and$21 per ERU for commercial properties(an ERU for a commercial property is computed as total square feet of impervious surface divided by 3,160). In 2014 we estimate this will fee will generate$1,835,000. • The Aquifer Protection Area Fund is expected to generate$500,000 in fees that are collected on the City's behalf by Spokane County and remitted in two installments during the year. • Grant revenues that will be applied to a variety of construction projects are estimated at$14,726,269 in 2014. By fund we anticipate grant revenues as follows: o Fund#303 —Street Capital Projects - $11,092,997 o Fund#311 Pavement Preservation-$2,763,272 o Fund#403—Aquifer Protection Area-$870,000 Expenditures • Fund#101 -Street Fund includes an appropriation of$61,750 for capital items including: o $30,000 for the acquisition of a patch trailer. o $25,000 for the installation of a hawk signal. o $6,750 for the acquisition of software. • Fund#301 -REET 1 Capital Projects Fund includes an appropriation of$184,472 that represents a transfer to Fund#311-Pavement Preservation Fund for pavement preservation projects. • Fund#302 -REET 2 Capital Projects Fund includes appropriation of$184,472 that represents a transfer to Fund#311-Pavement Preservation Fund for pavement preservation projects. • Fund#303—Street Capital Projects Fund includes an appropriation of$14,689,790 for a variety of street construction projects. Included in the projects is the Sullivan Road West Bridge Replacement for which we are appropriating$8,888,189 in 2014. We anticipate the project will cost approximately$15.3 million between 2014 and 2015 and will be financed through a combination of$13,0 million in grants and$2.3 19 million in City matching funds with the source being a$2.3 million transfer from Fund#312—Capital Reserves. • Fund#309—Parks Capital Projects includes$262,500 of appropriations to cover a variety of City park improvements that will be financed through a combination of a$192,500 transfer from the General Fund #001 with the balance of$70,000 being paid from Fund#309 reserves. • Fund#311 —Pavement Preservation includes$3,595,521 of pavement preservation projects that will be financed in large part through grants totaling$2,763,272. • Fund#312—Capital Reserve includes$2,570,000 in transfers to Fund#303—Street Capital Projects: o $250,000 that will be applied towards the Appleway Landscaping project. o $2,320,000 that will be applied towards the Sullivan Road West Bridge Replacement project. • Fund#402 -Stormwater Fund includes$1,166,000 for capital expenditures including: o a$900,000 for various projects, o $250,000 for land acquisition for stormwater projects, o $16,000 for the acquisition of a variable message system(VMS)trailer • Fund#403 -Aquifer Protection Area Fund includes$1,120,000 for capital expenditures including: o $60,000 for the design of a Broadway stormwater retrofit o $60,000 for the design of an outfall diversion o $1,000,000 for a SE Yardley retrofit project. Cost for this will be offset by an$870,000 grant. • Fund#501 -Equipment Rental and Replacement Fund includes$90,000 for the addition of three half-ton pickups. 20 CITY OF SPOKANE VALLEY,WA 2014 Budget Summary Estimated Estimated Beginning Ending Fund Fund Total Fund Annual Appropriation Funds No. Balance Revenues Sources Appropriations Balance General Fund 001 20,735,863 36,823,500 57,559,363 37,409,660 20,149,703 Street Fund 101 2,090,538 4,611,600 6,702,138 4,688,216 2,013,922 Paths&Trails Fund 103 71,741 7,800 79,541 0 79,541 Hotel/Motel Fund 105 186,772 490,300 677,072 577,000 100,072 CenterPlace Operating Reserve Fund 120 300,000 0 300,000 0 300,000 Service Level Stabilization Fund 121 5,448,531 7,300 5,455,831 0 5,455,831 Winter Weather Reserve Fund 122 503,588 700 504,288 500,000 4,288 City Facilities Repair&Replacement 123 1,789,263 1,700 1,790,963 616,284 1,174,679 Debt Service LTGO 03 204 0 627,823 627,823 627,823 0 REET 1 Capital Projects Fund 301 457,409 601,000 1,058,409 546,199 512,210 REET 2 Capital Projects Fund 302 771,239 601,000 1,372,239 862,720 509,519 Street Capital Projects 303 177,918 14,689,790 14,867,708 14,689,790 177,918 Parks Capital Projects Fund 309 302,423 193,000 495,423 262,500 232,923 Civic Facilities Capital Projects Fund 310 1,110,074 1,900 1,111,974 0 1,111,974 Pavement Preservation Fund 311 264,354 4,919,323 5,183,677 3,595,521 1,588,156 Capital Reserve Fund 312 7,706,057 0 7,706,057 2,570,000 5,136,057 41,915,770 63,576,736 105,492,506 66,945,713 38,546,793 ' Estimated Estimated Beginning Ending Fund Working Total Working Working Capital Funds No. Capital Revenues Sources Appropriations Capital Stormwater Management Fund 402 1,991,142 1,837,500 3,828,642 2,823,978 1,004,664 Aquifer Protection Area Fund 403 317,673 1,370,000 1,687,673 1,120,000 567,673 Equipment Rental&Replacement Fund 501 1,181,921 148,744 1,330,665 90,000 1,240,665 Risk Management Fund 502 83,212 325,000 408,212 325,000 83,212 3,573,948 3,681,244 7,255,192 4,358,978 2,896,214 Total of all Funds 45,489,718 67,257,980 112,747,698 71,304,691 41,443,007 21 CITY OF SPOKANE VALLEY,WA 9/24/2013 2014 Budget 2013 2014 Difference Between As Amended As Proposed 2013 and 2014 May 28 Amendment Amended ,_ Budget $ I % #001 -GENERAL FUND RECURRING ACTIVITY Revenues Property Tax 10,943,700 0 10,943,700 11,049,400 105,700 0.97% Sales Tax 15,250,000 0 15,250,000 16,390,000 1,140,000 7.48% Sales Tax-Criminal Justice 1,280,000 0 1,280,000 1,330,000 50,000 3.91% Sales Tax-Public Safety 750,000 0 750,000 745,000 (5,000) (0.67%) Gambling Tax and Leasehold Excise Tax 612,500 0 612,500 619,400 6,900 1.13% Franchise Fees/Business Registration 1,135,000 0 1,135,000 1,213,000 78,000 6.87% State Shared Revenues 1,684,600 0 1,684,600 1,886,500 201,900 11.99% Fines and Forfeitures/Public Safety 1,632,300 0 1,632,300 1,470,800 (161,500) (9.89%) Community Development 1,174,000 0 1,174,000 1,255,400 81,400 6.93% Recreation Program Revenues 571,500 0 571,500 579,800 8,300 1.45% Miscellaneous Department Revenue 0 0 0 85,500 85,500 #DIVl0I Miscellaneous&Investment Interest 158,000 0 158,000 115,600 (42,400) (26.84%) Transfers in-#101 (street admin) 39,700 0 39,700 39,700 0 0.00% Transfers in-#105(h/m fax-CP advertising) 30,000 0 30,000 30,000 0 0.00% Transfers in-#402(storm admin) 13,400 0 13,400 13,400 0 0.00% Total Recurring Revenues 35,274,700 0 35,274,700 36,823,500 1,548,800 4.39% Expenditures City Council 390,111 0 390,111 414,950 24,839 6.37% City Manager 637,984 0 637,984 660,843 22,859 3.58% Legal 439,161 35,000 474,161 448,922 (25,239) (5.32%) Public Safety 22,139,200 0 22,139,200 23,384,643 1,245,443 5.63% Deputy City Manager 609,706 0 609,706 653,215 43,509 7.14% Finance!IT 1,089,633 0 1,089,633 1,180,659 91,026 8.35% Human Resources 232,469 0 232,469 237,883 5,414 2.33% Public Works 876,443 0 876,443 882,694 6,251 0.71% Community Development-Administration 257,175 12,750 269,925 290,883 20,958 7.76% Community Development-Engineering 850,845 14,750 865,595 807,114 (58,481) (6.76%) Community Development-Planning 899,743 12,750 912,493 928,906 16,413 1.80% Community Development-Building 1,162,582 12,750 1,175,332 1,267,656 92,324 7.86% Parks&Rec-Administration 270,717 0 270,717 274,743 4,026 1.49% Parks&Rec-Maintenance 789,000 0 789,000 796,200 7,200 0.91% Parks&Rae-Recreation 231,321 0 231,321 229,152 (2,169) (0.94%) Parks&Rec-Aquatics 485,600 0 485,600 490,400 4,800 0.99% Parks&Rec-Senior Center 88,143 0 88,143 89,882 1,739 1.97% Parks&Rec-CenterPlace 800,884 0 800,884 828,842 27,958 3.49% Pavement Preservation 855,857 0 855,857 888,823 32,966 3.85% General Government 1,799,100 0 1,799,100 1,741,600 (57,500) (3.20%) Transfers out-#502(insurance premium) 319,000 0 319,000 325,000 6,000 1.88% Total Recurring Expenditures 35,224,674 88,000 35,312,674 36,823,010 1,510,336 4.28% Recurring Revenues Over(Under) Recurring Expenditures 50,026 (88,000) (37,974) 490 22 CITY OF SPOKANE VALLEY,WA [ 9/24/2013 2014 Budget 2013 2014 Difference Between As Amended' As Proposed 2013 and 2014 May 28 Amendment Amended Budget $ 1#001 -GENERAL FUND-continued NONRECURRING ACTIVITY Revenues Transfers in-#120(excess reserves) 50,787 0 50,787 0 (50,787) (100.00%) Total Nonrecurring Revenues 50,787 0 50,787 0 (50,787) (100.00%) Expenditures Transfers out-#309(park grant match) 50,000 0 50,000 192,500 142,500 285.00% Law Enforcement Contingency 0 0 0 350,000 350,000 #DIVIO! Public Works(autocad licenses) 0 0 0 8,800 8,800 #DIVIO! Parks&Recreation(CP chairs) 0 0 0 11,350 11,350 #DIVl01 Public Safety(precinct improvements) 0 0 24,000 24,000 #DIV10! Transfers out-#312(Capital Reserve Fund) 7,826,207 0 7,826,207 0 (7,826,207) (100.00%) Parks&Recreation related 56,962 0 56,962 0 (56,962) (100.00%) Carpet at City Hall 25,000 0 25,000 0 (25,000) (100.00%) Total Nonrecurring Expenditures 7,958,169 0 7,958,169 586,650 (7,371,519) (92.63%) Nonrecurring Revenues Over(Under) Nonrecurring Expenditures (7,907,382) 0 (7,907,382) (586,650) Excess(Deficit)of Total Revenues Over(Under)Total Expenditures (7,857,356) (88,000) (7,945,356) (586,160) Beginning unrestricted fund balance 28,681,219 28,681,219 20,735,863 Ending unrestricted fund balance 20,823,863 20,735,863 20,149,703 Fund balance as a percent of recurring expenditures' 59.12% 58.72%1 I 54,72% 23 CITY OF SPOKANE VALLEY,WA 9/24/2013 2014 Budget 2013 2014 Difference Between As Amended As Proposed 2013 and 2014 May 28 Amendment Amended Budget $ SPECIAL REVENUE FUNDS #101 -STREET FUND RECURRING ACTIVITY 1 Revenues Motor Vehicle Fuel(Gas)Tax 1,861,100 0 1,861,100 1,858,600 (2,500) (0.13%) Investment Interest 5,000 0 5,000 3,000 (2,000) (40.00%) Utility Tax 2,900,000 0 2,900,000 2,750,000 (150,000) (5.17%) Total Recurring Revenues 4,766,100 0 4,766,100 4,611,600 (154,500) (3.24%) Expenditures Wages 1 Benefits/Payroll Taxes 573,170 0 573,170 627,288 54,118 9.44% Supplies 72,200 0 72,200 91,500 19,300 26.73% Services&Charges 2,456,152 0 2,456,152 2,167,201 (288,951) (11.76%) Snow Operations 469,000 0 469,000 520,000 51,000 10.87% Intergovernmental Payments 851,000 0 851,000 798,000 (53,000) (6.23%) Transfers out-#001 39,700 0 39,700 39,700 0 0.00% Transfers out-#311 (pavement preservation) 282,000 0 282,000 282,000 0 0.00% Transfers out-#501 (plow replace.) 150,000 0 150,000 75,000 (75,000) (50.00%) Transfers out-#501 (non-plow vehicle rental) 10,777 0 10,777 10,777 0 0.00% Total Recurring Expenditures 4,903,999 0 4,903,999 4,611,466 (292,533) (5.97%) Recurring Revenues Over(Under) Recurring Expenditures (137,899) 0 (137,899) 134 NONRECURRING ACTIVITY Revenues Grants 0 200,000 200,000 0 (200,000) (100.00%) Miscellaneous 0 0 0 0 0 #DIV/0l Total Nonrecurring Revenues 0 200,000 200,000 0 (200,000) (100.00%) Expenditures 133 Sprague/Sullivan ITS-phase 2 0 200,000 200,000 0 (200,000) (100.00%) Patch trailer 0 0 0 30,000 30,000 #DIV/0l Hawk Signal 0 0 0 25,000 25,000 #DIV/01 Software 0 0 0 6,750 6,750 #DIV/0l Transfers out-#501 (new pickup) 0 0 0 15,000 15,000 #DIV/01 Total Nonrecurring Expenditures 0 200,000 200,000 76,750 (123,250) (61.63%) Nonrecurring Revenues Over(Under) Nonrecurring Expenditures 0 0 0 (76,750) Excess(Deficit)of Total Revenues Over(Under)Total Expenditures (137,899) 0 (137,899) (76,616) Beginning fund balance 2,228,437 2,228,437 2,090,538 Ending fund balance 2,090,538 2,090,538 2,013,922 24 CITY OF SPOKANE VALLEY,WA 9/24/2013 2014 Budget _ 2013 2014 Difference Between As Amended As Proposed 2013 and 2014 May 28 Amendment Amended Budget $ `SPECIAL REVENUE FUNDS-continued #103-PATHS&TRAILS Revenues Motor Vehicle Fuel(Gas)Tax 7,800 0 7,800 7,800 0 0.00% Investment Interest 0 0 0 0 0 #D1V101 Total revenues 7,800 0 7,800 7,800 0 0.00% Expenditures Miscellaneous 0 0 0 0 0 #OlVl01 Capital Outlay 0 0 0 0 0 #DIV101 Total expenditures 0 0 0 0 0 #D1Vl01 Revenues over(under)expenditures 7,800 7,800 7,800 Beginning fund balance 63,941 63,941 71,741 Ending fund balance 71,741 79,541 #105-HOTEL!MOTEL TAX FUND Revenues Hotel/Motel Tax 460,000 30,000 490,000 490,000 0 0.00% Investment Interest 500 0 500 300 (200) (40.00%) Total revenues 460,500 30,000 490,500 490,300 (200) (0.04%) Expenditures Transfers out-#001 30,000 0 30,000 30,000 0 0.00% City directed marketing efforts 55,000 0 55,000 0 (55,000) (100.00%) Tourism Promotion-contracted 425,500 0 425,500 0 (425,500) (100.00%) Tourism Promotion 0 0 0 547,000 547,000 #0IVl01 Total expenditures 510,500 0 510,500 577,000 66,500 13.03% Revenues over(under)expenditures (50,000) (20,000) (86,700) Beginning fund balance 206,772 206,772 186,772 Ending fund balance 156,772 186,772_ 100,072 25 CITY OF SPOKANE VALLEY,WA 9/24/2013] 2014 Budget 2013 2014 Difference Between As Amended As Proposed 2013 and 2014 May 28 Amendment_ Amended Budget $ 'SPECIAL REVENUE FUNDS-continued I #120-CENTER PLACE OPERATING RESERVE FUND Revenues Investment Interest 0 0 0 0 0 #DIVIOI Miscellaneous 0 0 0 0 0 #DIVI01 Total revenues 0 0 0 0 0 #DIVI01 Expenditures Operations 50,787 0 50,787 0 (50,787) (100.00%) Total expenditures 50,787 0 50,787 0 (50,787) (100.00%) Revenues over(under)expenditures (50,787) (50,787) 0 Beginning fund balance 350,787 350,787 300,000 Ending fund balance 300,000 300,000 300,000 #121 -SERVICE LEVEL STABILIZATION RESERVE FUND Revenues Investment Interest 7,000 0 7,000 7,300 300 4.29% Miscellaneous 0 0 0 0 0 #DIV101 Total revenues 7,000 0 7,000 7,300 300 4.29% Expenditures Operations 0 0 0 0 0 #DIVI0! Total expenditures 0 0 0 0 0 #DIV10! Revenues over(under)expenditures 7,000 7,000 7,300 Beginning fund balance 5,441,531 5,441,531 5,448,531 Ending fund balance 5,448,531 5,448,531 5,455,831 #122-WINTER WEATHER RESERVE FUND Revenues Investment Interest 700 0 700 700 0 0.00% Miscellaneous 0 0 0 0 0 #DIV101 Subtotal revenues 700 0 700 700 0 0.00% Expenditures Snow removal expenses 0 0 0 500,000 500,000 #DIVIO! Total expenditures 0 0 0 500,000 500,000 #DIV101 Revenues over(under)expenditures 700 700 (499,300) Beginning fund balance 502,888 502,888 503,588 Ending fund balance 503,588 503,588 4,288 #123-CIVIC FACILITIES REPLACEMENT FUND Revenues Investment Interest 1,600 0 1,600 1,700 100 6.25% Miscellaneous 0 0 0 0 0 #DIV101 Total revenues 1,600 0 1,600 1,700 100 6.25% Expenditures Capital Outlay 0 0 0 0 0 #DlVI01 Transfers out-#311 (pavement preservation) 616,284 0 616,284 616,284 0 0.00% Total expenditures 616,284 0 616,284 616,284 0 0.00% Revenues over(under)expenditures (614,684) (614,684) (614,584) Beginning fund balance 2,403,947 2,403,947 1,789,263 Ending fund balance 1,789,263 1,789,263 1,174,679 I I 26 CITY OF SPOKANE VALLEY,WA 9/24/2013 2014 Budget 2013 2014 Difference Between As Amended As Proposed 2013 and 2014 May 28 Amendment_ Amended Budget $ I % ' DEBT SERVICE FUNDS #204-DEBT SERVICE FUND Revenues Spokane Public Facilities District 437,120 0 437,120 441,520 4,400 1,01% Transfers in-#301 92,951 0 92,951 93,152 201 0.22% Transfers in-#302 92,952 0 92,952 93,151 199 0.21% Total revenues 623,023 0 623,023 627,823 4,800 0.77% Expenditures Debt Service Payments-CenterPlace 437,120 0 437,120 441,520 4,400 1.01% Debt Service Payments-Roads 185,903 0 185,903 186,303 400 0.22% Total expenditures 623,023 0 623,023 627,823 4,800 0.77% Revenues over(under)expenditures 0 0 0 Beginning fund balance 0 0 0 Ending fund balance 0 0 0 27 CITY OF SPOKANE VALLEY,WA 912412013 2014 Budget 2013 2014 Difference Between As Amended As Proposed 2013 and 2014 May 28 Amendment Amended Budget $ 1 % CAPITAL PROJECTS FUNDS #301 -REET 1 CAPITAL PROJECTS FUND Revenues REET 1 -Taxes 500,000 0 500,000 600,000 100,000 20.00% Investment Interest 500 0 500 1,000 500 100.00% Total revenues 500,500 0 500,500 601,000 100,500 20,08% Expenditures Transfers out-#204 92,951 0 92,951 93,152 201 0.22% Transfers out-#303 892,404 0 892,404 268,575 (623,829) (69.90%) Transfers out-#311 (pavement preservation) 150,000 0 150,000 184,472 34,472 22.98% Total expenditures 1,135,355 0 1,135,355 546,199 (589,156) (51.89%) Revenues over(under)expenditures (634,855) (634,855) 54,801 Beginning fund balance 1,092,264 1,092,264 457,409 Ending fund balance 457,409 457,409 512,210 #302-REET 2 CAPITAL PROJECTS FUND Revenues REET 2-Taxes 500,000 0 500,000 600,000 100,000 20.00% Investment Interest 1,000 0 1,000 1,000 0 0.00% Total revenues 501,000 0 501,000 601,000 100,000 19.96% Expenditures Transfers out-#204 92,952 0 92,952 93,151 199 0.21% Transfers out-#303 617,479 0 617,479 585,097 (32,382) (5.24%) Transfers out-#311 (pavement preservation) 150,000 0 150,000 184,472 34,472 22.98% Total expenditures 860,431 0 860,431 862,720 2,289 0.27% Revenues over(under)expenditures (359,431) (359,431) (261,720) Beginning fund balance 1,130,670 1,130,670 771,239 Ending fund balance 771,239 771,239 509,519 28 CITY OF SPOKANE VALLEY,WA 9/24/2013 2014 Budget 2013 2014 Difference Between As Amended As Proposed 2013 and 2014 May 28 Amendment Amended Budget $ I % CAPITAL PROJECTS FUNDS-continued #303-STREET CAPITAL PROJECTS FUND Revenues Grant Proceeds 6,597,842 0 6,597,842 11,092,997 4,495,155 68.13% Developer 0 0 0 166,020 166,020 #DIVl01 Transfers in-#301 892,404 0 892,404 268,575 (623,829) (69.90%) Transfers in-#302 617,479 0 617,479 585,097 (32,382) (5.24%) Transfers in-#312-Appleway Landscaping 0 18,000 18,000 250,000 232,000 1288.89% Transfers in-#312-Sullivan Rd W Bridge 0 0 0 2,320,000 2,320,000 #DIV101 Transfers in-#402 0 0 0 7,101 7,101 #DIV101 Total revenues 8,107,725 18,000 8,125,725 14,689,790 6,564,065 80.78% Expenditures 005 Pines/Mansfield,Wilbur Rd.to Pines 300,000 0 300,000 0 (300,000) (100.00%) 060 Argonne Rd Corridor Upgrade SRTC 957,892 0 957,892 860,280 (97,612) (10.19%) 061 Pines(SR27)ITS Imporvements 637,288 0 637,288 10,000 (627,288) (98.43%) 115 Sprague Ave Resurfacing-Evergreen to Sullivan 188,745 0 188,745 0 (188,745) (100.00%) 123 Mission Ave.-Flora to Barker 0 127,500 127,500 382,410 254,910 199.93% 141 Sullivan&Euclid PCC(PE&RW) 139,332 0 139,332 123,090 (16,242) (11.66%) 142 Broadway @ ArgannelMullan PCC int,(PE/RW) 219,599 0 219,599 50,000 (169,599) (77.23%) 145 Spokane Valley-Millwood Trail 200,000 0 200,000 100,000 (100,000) (50.00%) 146 24th Ave Sidewalk-Adams to Sullivan 15,000 0 15,000 0 (15,000) (100.00%) 149 Sidewalk Infill 337,507 0 337,507 364,425 26,918 7.98% 154 Sidewalk&Tansit Stop Accessibility 33,198 0 33,198 0 (33,198) (100.00%) 155 Sullivan Rd W Bridge Replacement 800,000 0 800,000 8,888,189 8,088,189 1011.02% 156 Mansfield Ave.Connection 1,012,924 0 1,012,924 1,158,727 145,803 14.39% 159 University Rd 11-90 Overpass Study 125,000 0 125,000 50,000 (75,000) (60.00%) 166 Pines Rd(SR27)&Grace Ave.Intersect Safety 98,100 0 98,100 538,850 440,750 449.29% 167 Citywide Safety Improvements(bikelped) 450,995 0 450,995 341,928 (109,067) (24.18%) 168 Wellesley Ave&Adams Rd Sidewalk 554,500 0 554,500 30,000 (524,500) (94.59%) 169 ArgonnelMullan Corridor Safety-Indiana to Broac 104,460 0 104,460 0 (104,460) (100.00%) 170 Argonne Road-Empire to Knox Corridor Safety 172,785 0 172,785 0 (172,785) (100.00%) 171 Sprague Ave ADA Sdwlk Improve(Havana-Fanc 110,400 0 110,400 0 (110,400) (100.00%) 176 Appleway Trail Design 150,000 0 150,000 0 (150,000) (100.00%) 177 Sullivan Road Corridor Traffic Study 0 100,000 100,000 100,000 0 0.00% 181 Citywide Traffic Sign Upgrade 0 150,000 150,000 50,000 (100,000) (66.67%) 185 Appleway Landscaping-Phase 1 0 18,000 18,000 250,000 232,000 1288.89% XXX ITS Infill Project Phase i (PE START 2014) 0 0 0 91,891 91,891 #DIV101 XXX 8th Avenue-McKinnon to Fancher 0 0 0 300,000 300,000 #DIV10! Contingency 1,500,000 (377,500) 1,122,500 1,000,000 (122,500) (10.91%) Total expenditures 8,107,725 18,000 8,125,725 14,689,790 6,564,065 80.78% Revenues over(under)expenditures 0 0 0 Beginning fund balance 177,918 177,918 177,918 Ending fund balance 177,918 177,918 177,918 29 CITY OF SPOKANE VALLEY,WA 9/24/2013 2014 Budget 2013 2014 Difference Between As Amended As Proposed 2013 and 2014 May 28 Amendment Amended Budget $ CAPITAL PROJECTS FUNDS-continued #309-PARKS CAPITAL PROJECTS FUND Revenues Transfers in-#001 50,000 0 50,000 192,500 142,500 285.00% Investment Interest 0 0 0 500 500 #DIVI01 Total revenues 50,000 0 50,000 193,000 143,000 286.00% Expenditures Capital 50,000 0 50,000 0 (50,000) (100.00%) Sand volleyball courts(4)at Brown's Park 0 0 0 40,000 40,000 #DIVl0! Edgecliff picnic shelter 0 0 0 65,000 65,000 #DIVI01 Discovery Playground equipment 0 0 0 50,000 50,000 #DIVl01 Shade structure at Discovery Playground 0 0 0 15,000 15,000 #DIVI01 City entry sign 0 0 0 70,000 70,000 #DIV101 Park signs(3) 0 0 0 22,500 22,500 #DIV10! Total expenditures 50,000 0 50,000 262,500 212,500 425.00% Revenues over(under)expenditures 0 0 (69,500) Beginning fund balance 302,423 302,423 302,423 Ending fund balance 302,423 302,423 232,923 x#310-CIVIC FACILITIES CAPITAL PROJECTS FUND Revenues Miscellaneous 0 0 0 0 0 #DIVl01 Investment Interest 0 0 0 1,900 1,900 #DIVl0! Total revenues 0 0 0 1,900 1,900 #D1V10! Expenditures Miscellaneous 0 0 0 0 0 #DIVI01 Capital 0 0 0 0 0 #DIVl01 Total expenditures 0 0 0 0 0 #DIVl01 Revenues over(under)expenditures 0 0 1,900 Beginning fund balance 1,110,074 1,110,074 1,110,074 Ending fund balance 1,110,074 1,110,074 1,111,974 #311 -PAVEMENT PRESERVATION Revenues Transfers in-#101 282,000 0 282,000 282,000 0 0.00% Transfers in-#123 616,284 0 616,284 616,284 0 0.00% Transfers in-#301 150,000 0 150,000 184,472 34,472 22.98% Transfers in-#302 150,000 0 150,000 184,472 34,472 22.98% Transfers in-#001 0 0 0 888,823 888,823 #DIVI01 Grants 0 165,793 165,793 2,763,272 2,597,479 1566.70% Investment Interest 0 0 0 0 0 #DIVIO! Total revenues 1,198,284 165,793 1,364,077 4,919,323 3,555,246 260.63% Expenditures Pavement preservation 1,198,284 850,172 2,048,456 3,595,521 1,547,065 75.52% Total expenditures 1,198,284 850,172 2,048,456 3,595,521 1,547,065 75.52% Revenues over(under)expenditures 0 (684,379) 1,323,802 Beginning fund balance 948,733 948,733 264,354 Ending fund balance 948,733 264,354 1,588,156 30 CITY OF SPOKANE VALLEY,WA 9/24/2013 2014 Budget 2013 2014 Difference Between As Amended As Proposed 2013 and 2014 May 28 Amendment Amended Budget $ CAPITAL PROJECTS FUNDS-continued #312-CAPITAL RESERVE FUND Revenues Transfers in-#001 7,826,207 0 7,826,207 0 (7,826,207) (100.00%) Investment Interest 0 0 0 0 0 #DIV/0! Total revenues 7,826,207 0 7,826,207 0 (7,826,207) (100.00%) Expenditures Capital Outlays 0 0 0 0 0 #D1V/0! Business Route Signage 60,000 0 60,000 0 (60,000) (100.00%) Balfour Park l Library site development 42,150 0 42,150 0 (42,150) (100.00%) Transfers out#303-Phase 1 -Appleway Lands( 0 18,000 18,000 250,000 232,000 1288.89% Transfers out#303-Sullivan Rd W Bridge 0 0 0 2,320,000 2,320,000 #DIV/0l Total expenditures 102,150 18,000 120,150 2,570,000 2,449,850 2038.99%© Revenues over(under)expenditures 7,724,057 7,706,057 (2,570,000) Beginning fund balance 0 0 7,706,057 Ending fund balance 7,724,057 7,706,057 5,136,057 31 CITY OF SPOKANE VALLEY,WA 9/24/2013 2014 Budget 2013 _ 2014 Difference Between As Amended As Proposed 2913 and 2014 May 28 Amendment Amended Budget $ i % ENTERPRISE FUNDS #402-STORMWATER FUND RECURRING ACTIVITY Revenues Stormwater Management Fees 1,800,000 0 1,800,000 1,835,000 35,000 1.94% Investment Interest 1,800 0 1,800 2,500 700 38.89% Miscellaneous 0 0 0 0 0 #DIV/01 Total Recurring Revenues 1,801,800 0 1,801,800 1,837,500 35,700 1.98% Expenditures Wages I Benefits 1 Payroll Taxes 475,604 0 475,604 505,535 29,931 6.29% Supplies 16,300 0 16,300 15,900 (400) (2.45%) Services&Charges 1,127,120 0 1,127,120 1,065,076 (62,044) (5.50%) Intergovernmental Payments 27,000 0 27,000 26,500 (500) (1.85%) Transfers out-#001 13,400 0 13,400 13,400 0 0.00% Transfers out-#501 1,567 0 1,567 1,567 0 0.00% Total Recurring Expenditures 1,660,991 0 1,660,991 1,627,978 (33,013) (1.99%) Recurring Revenues Over(Under) Recurring Expenditures 140,809 0 140,809 209,522 NONRECURRING ACTIVITY Revenues Grant Proceeds 200,000 0 200,000 0 (200,000) (100.00%) Miscellaneous 0 0 0 0 0 #DIV/0! Total Nonrecurring Revenues 200,000 0 200,000 0 (200,000) (100.00%) Expenditures Capital-various projects 350,000 0 350,000 900,000 550,000 157.14% Property acquisition 0 0 0 250,000 250,000 #DIV/01 VMS Trailer 0 0 0 16,000 16,000 #DIV10! Sullivan Bridge Drain Retrofit 267,000 0 267,000 0 (267,000) (100.00%) UIC Retrofits on Pvmnt Pres Projects 430,000 0 430,000 0 (430,000) (100.00%) Transfers out-#501 (new pickup) 0 0 0 30,000 30,000 #DIV101 Total Nonrecurring Expenditures 1,047,000 0 1,047,000 1,196,000 149,000 14.23% Nonrecurring Revenues Over(Under) Nonrecurring Expenditures (847,000) 0 (847,000) (1,196,000) Excess(Deficit)of Total Revenues Over(Under)Total Expenditures (706,191) 0 (706,191). (986,478) Beginning working capital 2,697,333 2,697,333 1,991,142 Ending working capital 1,991,142 1,991,142 1,004,664 32 CITY OF SPOKANE VALLEY,WA 9/24/20131 2014 Budget 2013 2014 Difference Between As Amended As Proposed 2013 and 2014 May 28 Amendment Amended Budget $ ENTERPRISE FUNDS-continued #403-AQUIFER PROTECTION AREA Revenues Spokane County 500,000 0 500,000 500,000 0 0.00% Grant DOE-Decant Facility 735,000 0 735,000 0 (735,000) (100.00%) Grant DOT-Decant Facility 150,000 0 150,000 0 (150,000) (100.00%) Grant DOE-Sprague UIC Elimination 610,331 0 610,331 0 (610,331) (100.00%) Grant revenue 0 0 0 870,000 870,000 #DIV10! Investment Interest 1,000 0 1,000 0 (1,000) (100.00%) Total revenues 1,996,331 0 1,996,331 1,370,000 (626,331) (31.37%) Expenditures Sprague Swales 40,000 0 40,000 0 (40,000) (100.00%) 14th Ave Custer to Carnahan 300,000 0 300,000 0 (300,000) (100.00%) Bettman-Dickey Storm drain 250,000 0 250,000 0 (250,000) (100.00%) Decant Facility 980,000 0 980,000 0 (980,000) (100.00%) Broadway SD retrofit(design only) 0 0 0 60,000 60,000 #DIV/01 Outfall Diversion(design only) 0 0 0 60,000 60,000 #DIV101 SE Yardley Retrofits 0 0 0 1,000,000 1,000,000 #DIV101 Total expenditures 1,570,000 0 1,570,000 1,120,000 (450,000) (28.66%) Revenues over(under)expenditures 426,331 426,331 250,000 Beginning working capital (108,658) (108,658) 317,673 Ending working capital 317,673 317,673 567,673 33 CITY OF SPOKANE VALLEY,WA 9/24/2013- 2014 Budget 2013 2014 Difference Between As Amended As Proposed 2013 and 2014 May 28 Amendment Amended Budget $ [INTERNAL SERVICE FUNDS #501 -ER&R FUND Revenues Transfers in-#001 15,400 0 15,400 15,400 0 0.00% Transfers in-#101 10,777 0 10,777 10,777 0 0.00% Transfers in-#101 (plow replace.) 150,000 0 150,000 75,000 (75,000) (50.00%) Transfers in-#402 1,567 0 1,567 1,567 0 0.00% Investment Interest 1,000 0 1,000 1,000 0 0.00% Transfers in-#101 (new pickup) 0 0 0 15,000 15,000 #DIV/01 Transfers in-#402(new pickup) 0 0 0 30,000 30,000 #DIV/01 Total revenues 178,744 0 178,744 148,744 (30,000) (16.78%) Expenditures Computer replacement lease 0 0 0 0 0 #DIV/01 Software/Hardware replacement 0 0 0 0 0 #DIV/01 Vehicle Replacement 50,000 0 50,000 90,000 40,000 80.00% Snow Plow Replacement 0 0 0 0 0 #DIVI01 Total expenditures 50,000 0 50,000 90,000 40,000 80.00% Revenues over(under)expenditures 128,744 128,744 58,744 Beginning working capital 1,053,177 1,053,177 1,181,921 Ending working capital 1,181,921 1,181,921 1,240,665 #502-RISK MANAGEMENT FUND Revenues Investment Interest 0 0 0 0 0 #DIV/Ol Transfers in-#001 319,000 0 319,000 325,000 6,000 1.88% Total revenues 319,000 0 319,000 325,000 6,000 1.88% Expenditures Auto&Property Insurance 319,000 0 319,000 325,000 6,000 1.88% Unemployment Claims 0 0 0 0 0 #DIV/0! Miscellaneous 0 0 0 0 0 #DIV/01 Total expenditures 319,000 0 319,000 325,000 6,000 1.88% Revenues over(under)expenditures 0 0 0 Beginning fund balance 83,212 83,212 83,212 Ending fund balance 83,212 83,212 83,212 TOTAL OF ALL FUNDS I - Total of Revenues for all Funds 63,871,801 413,793 64,285,594 67,257,980 Total of Expenditures for all Funds 65,988,372 1,174,172 67,162,544 71,304,691 Total grant revenues(included in total revenues) 8,293,173 365,793 8,658,966 14,726,269 Total Capital expenditures(included in total expenditures) 12,981,016 868,172 13,849,188 20,985,561 34 CITY OF SPOKANE VALLEY,WA 2014 Budget Revenues by Fund General Fund Property Tax 11,049,400 Sales Tax 16,390,000 Criminal Justice Sales Tax 1,330,000 Public Safety Sales Tax 745,000 Gambling Tax 619,400 Franchise Fees/Business Registration 1,213,000 State Shared Revenues 1,886,500 Service Revenues 1,507,400 Fines and Forfeitures 1,303,800 Recreation Program Fees 579,500 Miscellaneous, Investment Int, ,Transfers 199,500 Total General Fund 36,823,500 Other Funds Street Fund 4,611,600 Paths &Trails Fund 7,800 Hotel/Motel Fund 490,300 CenterPlace Operating Reserve Fund 0 Service Level Reserve Fund 7,300 Winter Weather Reserve Fund 700 City Facilities Repair& Replacement 1,700 Debt Service LTGO 03 627,823 Capital Projects Fund 601,000 Special Capital Projects Fund 601,000 Street Capitial Projects Fund 14,689,790 Parks Capital Fund 193,000 Civic Facilities Capital Fund 1,900 Pavement Preservation Fund 4,919,323 Capital Reserve Fund 0 Stormwater Management Fund 1,837,500 Aquifer Protection Area 1,370,000 Equipment Rental & Replacement Fund 148,744 Risk Management Fund 325,000 Total Other Funds 30,434,480 Total All Funds 67,257,980 35 X I- >, o O ro Q M - - - v cr e \ . 1 3 J a Q CG > 9 W L==L N • n3 -, Lei 03 0 LL ,r ', t. O 1/ / .Tr N , LL V E MI us :,__ CI- N O o\° w CO c w N Ill odl a al C X rXa I_ c a ct 3 CO c ca a cu u^ L al La •3 In cc 'E w'p o N vi ° .0 in al .0 N .CU E r-a) est La V LL ca � t pc Ur ca u u c al +n 1.,_ u c Ii D +-) C C o a, .o LL a C u o Ip no LL \ L C o Q fV a7 o r a7 E 2 0 is \ . . >:' = d W ;° C a > OC ►r0. ; y ▪ CD 1, rt Z to ? . Q .3 N , fi? 1 a • V ,,$ -a O H m �, >•' o N c U u. a, u O c-1 a, 4-, CU Q 41 b C C a) C C a, > 0 U, o C EL c-I fa }, o u a) a, m a VS v s 0 CITY OF SPOKANE VALLEY,WA 2014 Budget•General Fund Detail Revenues by Type • 2014 2012 2013 Proposed i Actual Budget j Budget Property Tex Property Tax 10,799,123 10,943,700 11,049,400 Property Tax-Delinquent 0 0 0 10,799,123 10,943,700 11,049,400 Sales Taxes Leasehold Exdse Tex 12,251 0 0 Sales Tax 15,427,377 15,250,000 16,390,000 Sales Tax-Criminal Justice 1,286,302 1,280,000 1,330,000 Sales Tax-Pubic Safety 724,052 750,000 745000 17,449,982 17,280,000 18,455,000 Gemb`nq Taxes Amusement Games 11,927 1E800 12,400 Card Games 541,695 535500 540,000 Interest on Gambling Tax 2,728 200 2,000 Punch Boards&Pull Tabs 64,771 66,000 63000 621,122 612,500 619,400 Licenses&Permits Business Licenses 92,667 90,000 93,000 Comcast PEG Contribution 91,014 25000 91,000 Franchise Fees 1,029,061 1,020,000 1,029.,000 1,212,942 1,135,000 _1,213,000 State Shared Revenues City Assistance State Revenue 0 0 0 Sreamine fJ,tlgetlon of Sales Ink 557,415 540,000 557,400 Payment In Lieu of Taxes-0115 8,898 4,800 4,800 C1-HO Crime 143505 0 148,000 MVET Criminal Justice-Population 20,548 23,500 23,800 Cl Contracted Services 134,119 130,100 134,100 CJ Special Programs 77,114 80,600 79,600 out-Cities 16,618 17,300 16,600 Liquor Board ExUSe Tax 225,791 76,100 108,900 Liquor Board Profits 898,852 812,200 813,300 Work Study Reimbursement 0 0 0 2,087,660 1,684,600 1,886,500 Service Revenues Airway Helghls Bldg,Plan Rev. 10,476 0 10,500 Bu2ding Permits 640,895 730,000 640,900 Cry Wolf Fees 001.000,000,342,28.02 170,262 130,000 171,000 Demottion Permits 3,445 3,000 3,400 Buiidng&Planning Fees 95,403 0 104,100 Entertainment License 12,604 0 12,500 Grading Permits 3,444 1,100 3,400 Home Profession Fee 3,360 0 3,400 Mechanical Permits 84,045 84,000 84,000 Misc.Permits&Fees 11,117 5,900 5,000 Planning Fees 001.058.059345.83.' 332,778 310,000 332,800 Plumbing Permits 50,829 40000 50,600 Right of Way Permits 82,262 0 85,000 Temporary Use Permit Fees 471 0 500 1,501,393 1,304,000 1,507,400 Fines and Forfeitures Code Enforcement 3,906 0 4,000 Puubtc Safety Grants 61,255 8,000 28,000 Fines&Forfeits-Traffic 586,000 656,000 587,000 Other Criminal-Non Traffic Fines 883641 838,300 584,800 1,334,502 1,502,300 1,303,800 Recreation Program Charges Activity Fees(fo use a recreational featly) 438,226 397,100 405,400 Program Fees(To participate in a program) 168,250_ 174,400 174,100 806,476 571,500 579,500 Miscellaneous investment Interest 68,008 90,000 65,000 Sales Tax Interest 6,086 15,000 7,000 Property Ten Interest 0 0 0 Dept.of Ecology Grant 51,048 0 0 EECBG Grant 20,383 0 0 Police Precinct Rent&Mu'nt. 41,638 53,000 41,600 Miscellaneous Revenue&Grants 5,611 0 2,800 212,772 158,000 116,400 Transfers Transfer-In•#101(street admin) 39,600 39,700 39,700 Transfer-In-#120 0 50,787 0 Transfer-In-#105(him tax-CP advertising} 30,000 30,000 30,000 Transfer-in-#310(full pevebau<} 0 0 0 Transfer-in-#402(storm admin) 15,000 13,400 13,400 84,600 133,887 83,100 Total General Fund Revenue 35,511,072 35,325,487 36,823,500 38 CITY OF SPOKANE VALLEY,WA 2014 Budget•Other Funds Detail Revenues by Type 1 2014 2012 2013 Proposed Acluals Budget 1 Budget 101 Street Fund Investment Interest 4,056 5,000 3,000 Grants Revenues 173,165 200,000 0 Motor Fuel(Gas)Tax 1,846,993 1,861,100 1,858,600 Other Miscellaneous Revenues&Grants 64,415 0 0 Transfers in-#302 7,614 0 0 Street Maintenance&Repair Charges 0 0 0 UGfitiestax 2,735,484 2,900,000 2,750,000 4,831,743 4,966,100 4,611,600 103 Paths&Trails Fund Investment interest 67 0 0 Motor Fuel(Gas)Tax 7,790 7,800 7,800 7,857 7,800 7,800 105 Hotel/Motel Tax Fund Hotel/Motel Tax 490,004 490,000 490,000 Investment Interest 592 500 300 490,596 490,500 490,300 120 CenterPiace Operating Reserve Fund Investment Interest 0 0 0 0 0 0 121 Service Level Stabilization Reserve Fund Transfer In 0 0 0 Investment interest 9,103 7,000 7,300 9,103 7,000 7,300 122 Winter Mather Reserve Fund Investment Interest 883 700 700 883 700 700 123 City Facilities Repair 8 Replacement Fund Investment Interest 2,099 1,600 1,700 Transfers in _ 397,000 0 0 399,099 , 1,600 1,700 204 Debt Service-LTGO 03 Fund FecOties District Revenue 432,320 437,120 441,520 Transfers in-#301 92,651 92,951 93,152 Transfers in-#302 92,651 92,952 93,151 617,623 623,023 627,823 301 REST 1 Capital Projects Fund Investment Interest 1,204 500 1,000 RE ET 1-2nd Percent 654,264 500,000 600,000 Misc.Revenues 9,601 0 0 665,069 500,600 601,000- 302 REST 2 Capital Projects Fund Investment Interest 1,762 1,000 1,000 REST 2-2nd.25 Percent 531,442 500,000 600,000 Transfers in-Capital Grants fund 6,477 0 0 539,681 501,000 601,000 303 Street Capital Projects Fund Developer Contributions 760,768 0 166,020 Grant Proceeds 3,852 253 6,597,842 11,092,997 Transfers in•#001 64,750 0 0 Transfers in-#101 476,659 0 0 Transfers in-#102 207,447 0 0 Transfers in-#301 253,429 892,404 268,575 Transfers in-#302 1,101,314 617,470 685,097 Transfers in-#310 140,139 0 0 Transfers in-#311 299,027 0 0 Transfers in-#312 Apple,vay Landscaping 0 18,000 250,000 Transfers in-#313 Su'Gvan Rd W Bridge 0 0 2,320,000 Transfers in-#402 113,014 0 7,101 Spokane County Sewer 0 0 0 Miscellaneous 1,651 0 0 7,270,451 8,125,725 14,689,790 309 Parks Capital Projects Fund Investment Interest 848 0 500E Transfers in-#001 106,250 50,000 192,600 Transfers in-#304 0 0 0 107,098 60,000 193,000 310 Civic Facilities Capital Projects Fund Investment Interest 5,349 0 1,900 Miso Revenues 7,577 _ 0 0 12,928 0 1,900 39 CITY OF SPOKANE VALLEY,WA 2014 Budget-Other Funds Detail Revenues by Type 2014 2012 2013, Proposed Actuate: Bud et , Budget 311 Pavement Preservation Fund Grants 0 165,793 2,763,272 Transfers in-#001 2,045,503 0 558,823 Transfers in-#101 0 282,000 282,000 Transfers in-#123 0 616,284 616,284 Transfers in-#301 0 150,000 184,472 Transfers in-#302 0 150,000 184,472 2,045,503_ 1,364,077 4,919,323 312 Captel Reserve Fund Transfers in-#001 0 7,826,207 0 0 7,826,207 0 402 Stormwater Management Fund Grant Proceeds 64,838 200,000 0 Transfers in•#101(shop facility) 0 0 0 Investment Interest 2,658 1,800 2800 Stormwater Management Fee 1,834,740 1,800,000 1,835,000 1,902,236 2,001,800 1,837800 403 Fouler Protection Area Fund Spokane County 510,936 500,000 500,000 Grant revenue 0 0 870,000 Grant DOE•Decant Facility 0 735,000 0 Grant DOT-Decant Facility 0 150,000 0 Decant Facility 0 610,331 0 Grant-Sprague Swales 96,291 0 0 Investment Interest 0 1,000 0 607,227 1,996,331 1,370,000 501 Equipment Rental&Replacement Fund Investment Interest 1,498 1,000 1,000 Transfers in-#001 15,400 15,400 15,400 Transfers in-#001(Vehicle Lease) 94,844 Transfers in-#101 9,100 10,777 10,777 Transfers in-#101(plow replace) 0 150,000 75,000 Transfers in-#402 0 1,567 1,567 Transfers in-#101 0 0 15000 Transfers in•#402 0 0 30000 120,842 178,744 14 8,74 4 502 Risk Management Fund Employment Security Transfers 0 0 0 Transfers in-#001 319,000 319,000 325,000 Investment Interest 9 0 0 319,009 319,000 325,000 Total of"Other Fund'Revenues 19,966,905 28,960,107 30,434,480 i General Fund Revenues 35,911,072 35,325,497 36,823,500 Total Revenues 55,878,021 64,285,594 67,257,080 40 CITY OF SPOKANE VALLEY,WA 2014 Budget Expenditures by Fund and Department General Fund Council 414,950 City Manager 1,109,765 Public Safety 23,758,643 Operations&Administrative Deputy City Manager 653,215 Finance 1,180,659 Human Resources 237,883 Public Works 891,494 Planning& Community Development Admin 290,883 Development Engineering 807,114 Planning 928,906 Building 1,267,656 Parks &Recreation Administration 286,093 Maintenance 796,200 Recreation 229,152 Aquatics 490,400 Senior Center 89,882 CenterPlace 828,842 General Government 3,147,923 Total General Fund 37,409,660 Other Funds Street Fund 4,688,216 Paths&Trails Fund 0 Hotel/Motel Fund 577,000 CenterPlace Operating Reserve Fund 0 Service Level Stabilization Fund 0 Winter Weather Reserve Fund 500,000 Civic Facility Replacement Fund 616,284 Debt Service- LTGO 03 627,823 REET 1 Capital Projects Fund 546,199 REET 2 Capital Projects Fund 862,720 Street Capital Projects Fund 14,689,790 Parks Capital Projects Fund 262,500 Civic Facilities Capital Projects Fund 0 Pavement Preservation 3,595,521 Capital Reserve Fund 2,570,000 Stormwater Management Fund 2,823,978 Aquifer Protection Area 1,120,000 Equipment Rental &Replacement (ER&R) 90,000 Risk Management Fund 325,000 Total All Funds 71,304,691 41 a 0 Y m L U 0 W L •/al ` [a Vf in L.0 a. 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X CO •r-• O O O) Cl CO O) C.1 01 CO 1-- CD r 0) C CO O O a, N (I) N— CO N (fl = O h a) )— = CO a) U) = a) co O N- M N U) CO N CO a) - N a) (C7 r N N- N N- N r N 3 CO UT O r- r R- d) >' O CO NS (C) c a E a o a� E ' v C Q ▪ , U a`) a) 0 .—en� (71 co G •� C U - (a a °) c a) i ° E E w E C= < a E as c c co Q ti ° ' N p U a) 61 N t5 co c c c co m cU yyo °� Q- m (r 1Y V) C d 0 3 C• (n O (1 C 7 C O c 'C , co p a) «Y� � 0U I •O m ¢ 0am ` a NYQ(O a) N- U 0 a d Ni a a a C7 CITY OF SPOKANE VALLEY,WA 2014 Budget General Fund Department Changes from 2013 to 2014 Difference Between 2013 and 2014 2013 2014 Increase(Decrease) Budget Budget $ I[ City Council Wages, Payroll Taxes & Benefits 188,868 210,658 21,790 11.54% Supplies 4,150 4,192 42 1.01% Services &Charges 197,093 200,100 3,007 1.53% Total 390,111 414,950 24,839 6.37% City Manager Wages, Payroll Taxes & Benefits 574,080 596,300 22,220 3.87% Supplies 3,300 3,350 50 1.52% Services & Charges 60,604 61,193 589 0.97% Total 637,984 660,843 22,859 3.58% Legal Wages, Payroll Taxes & Benefits 362,811 367,812 5,001 1.38% Supplies 2,400 2,400 0 0.00% Services &Charges 108,950 78,710 (30,240) (27.76%) Total 474,161 448,922 (25,239) (5.32%) Public Safety Judicial System 2,090,326 2,612,788 522,462 24.99% Law Enforcement 17,220,568 18,144,552 923,984 5.37% Jail System 1,301,540 1,501,222 199,682 15.34% Animal Control Contract 268,351 287,081 18,730 6.98% Fines & Forfeitures 1,050,264 764,500 (285,764) (27.21%) Communications 208,151 0 (208,151) (100.00%) Other 0 74,500 74,500 #DIV101 Total 22,139,200 23,384,643 1,245,443 5.63% Deputy City Manager Wages, Payroll Taxes & Benefits 573,870 590,025 16,155 2.82% Supplies 2,350 2,050 (300) (12.77%) Services & Charges 33,486 61,140 27,654 82.58% Total 609,706 653,215 43,509 7.14% Finance/IT Wages, Payroll Taxes & Benefits 1,055,533 1,151,059 95,526 9.05% Supplies 3,500 7,000 3,500 100.00% Services & Charges 30,600 22,600 (8,000) (26.14%) Total 1,089,633 1,180,659 91,026 8.35% Human Resuorces Wages, Payroll Taxes & Benefits 210,161 214,905 4,744 2.26% Supplies 700 700 0 0.00% Services &Charges 21,608 22,278 670 3.10% Total 232,469 237,883 5,414 2.33% (Continued to next page) 45 CITY OF SPOKANE VALLEY,WA 2014 Budget General Fund Department Changes from 2013 to 2014 Difference Between 2013 and 2014 2013 2014 Increase(Decrease) Budget Budget $ 1 (Continued from previous page) Public Works Wages, Payroll Taxes & Benefits 741,993 799,369 57,376 7.73% Supplies 25,500 19,500 (6,000) (23.53%) Services &Charges 108,950 63,825 (45,125) (41.42%) Total 876,443 882,694 6,251 0,71% Community Dev.-Admin Wages, Payroll Taxes & Benefits 227,975 232,683 4,708 2.07% Supplies 3,100 3,100 0 0.00% Services &Charges 38,850 55,100 16,250 41.83% Total 269,925 290,883 20,958 7.76% Community Dev.-Enqineerinq Wages, Payroll Taxes& Benefits 764,895 709,964 (54,931) (7.18%) Supplies 7,800 9,800 2,000 25.64% Services &Charges 92,900 87,350 (5,550) (5.97%) Total 865,595 807,114 (58,481) (6.76%) Community Dev.-Planninq Wages, Payroll Taxes& Benefits 759,293 777,356 18,063 2.38% Supplies 7,250 11,250 4,000 55.17% Services&Charges 145,950 140,300 (5,650) (3.87%) Total 912,493 928,906 16,413 1.80% Community Dev.-Buildinq Wages, Payroll Taxes & Benefits 1,036,282 1,136,956 100,674 9.71% Supplies 34,200 28,200 (6,000) (17.54%) Services &Charges 104,850 102,500 (2,350) (2.24%) Total 1,175,332 1,267,656 92,324 7.86% Parks & Rec-Admin Wages, Payroll Taxes & Benefits 221,717 222,343 626 0.28% Supplies 8,300 8,450 150 1.81% Services &Charges 40,700 43,950 3,250 7.99% Total 270,717 274,743 4,026 1.49% Parks & Rec- Maintenance Wages, Payroll Taxes & Benefits 0 0 0 #DIV101 Supplies 27,500 10,000 (17,500) (63.64%) Services & Charges 761,500 786,200 24,700 3.24% Total 789,000 796,200 7,200 0.91% Parks & Rec-Recreation Wages, Payroll Taxes& Benefits 152,321 156,702 4,381 2.88% Supplies 6,700 5,350 (1,350) (20.15%) Services &Charges 72,300 67,100 (5,200) (7.19%) Total 231,321 229,152 (2,169) (0.94%) (Continued to next page) 46 CITY OF SPOKANE VALLEY,WA 2014 Budget General Fund Department Changes from 2013 to 2014 Difference Between 2013 and 2014 2013 2014 Increase (Decrease) Budget Budget $ I [(Continued from previous page) Parks & Rec-Aquatics Wages, Payroll Taxes& Benefits 0 0 0 #DIV/01 Supplies 2,500 2,500 0 0.00% Services & Charges 483,100 487,900 4,800 0.99% Total 485,600 490,400 4,800 0.99% Parks & Rec-Senior Center Wages, Payroll Taxes & Benefits 77,693 81,682 3,989 5.13% Supplies 3,500 2,500 (1,000) (28.57%) Services &Charges 6,950 5,700 (1,250) (17.99%) Total 88,143 89,882 1,739 1.97% Parks & Rec-CenterPlace Wages, Payroll Taxes & Benefits 410,402 420,115 9,713 2.37% Supplies 68,947 64,187 (4,760) (6.90%) Services & Charges 321,535 344,540 23,005 7.15% Total 800,884 828,842 27,958 3.49% Pavement Preservation Council Designation 855,857 888,823 32,966 3.85% Total 855,857 888,823 32,966 3.85% General Government Wages, Payroll Taxes & Benefits 0 0 0 #DIV/01 Supplies 105,800 77,400 (28,400) (26.84%) Services &Charges 1,693,300 1,664,200 (29,100) (1.72%) Total 1,799,100 1,741,600 (57,500) (3.20%) Transfers out-#502 319,000 325,000 6,000 1.88% Total recurring expenditures 35,312,674 36,823,010 1,510,336 4.28% Summary by Category Wages, Payroll Taxes & Benefits 7,357,894 7,667,929 310,035 4.21% Supplies 317,497 261,929 (55,568) (17.50%) Services & Charges 4,323,226 4,294,686 (28,540) (0.66%) Pavement Preservation 855,857 888,823 32,966 3.85% Transfers out-#502 319,000 325,000 6,000 1.88% Judicial System 2,090,326 2,612,788 522,462 24.99% Law Enforcement 17,220,568 18,144,552 923,984 5.37% Jail System 1,301,540 1,501,222 199,682 15.34% Animal Control Contract 268,351 287,081 18,730 6.98% Fines &Forfeitures 1,050,264 764,500 (285,764) (27.21%) Communications 208,151 0 (208,151) (100.00%) Other 0 74,500 74,500 #DIV10! 35,312,674 36,823,010 1,510,336 4.28% 47 1 I Fund:001 General Fund Spokane Valley Dept: 011 Legislative Branch 2014 Budget 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 2013 • Continue monitoring wastewater issues,including governance of wastewater facilities,and pursuit of the most efficient and economical methods to ensure the continuation of wastewater discharge licenses. Monitored status of Spokane County Wastewater Permit. Staff assisted In analyzing discharge options to Saltese Flats. • Pursue the topic of Solid Waste to include identifying the issue and obtaining alternatives of joining the consortium or handling it ourselves and the consequences of each alternative. Staff provided support and analysis on a range of solid waste disposal and collection options. The City worked in conjunction with Spokane County and City of Spokane to develop an RFP to evaluate alternatives for solid waste management and disposal. The project team selected a consultant and moved forward with looking at alternative options. The consultant completed cost models for the project team to discuss. A special joint meeting was held with the County Commissioners,City of Spokane and all other municipalities In the County to discuss the results of the study and future options for the regional system. • Develop a Shoreline Master Program to appropriate regulatory protection for waters of statewide significance as required by slate statute. The SMP is moving forward with many significant components having been adopted by resolution this year.The regulations are nearly complete.The adoption process commenced in late Summer and should be completed in 2013. • Pursue a legislative capital budget request for possible financial assistance in the restoration of the Sullivan Bridge;purchase of a Transfer Station;and the assistance with creating the Appleway Trail Project. Pursued legislative requests through our legislative advisor for the Sullivan Bridge project only. We were unsuccessful in obtaining additional financial assistance for the Sullivan Bridge replacement project. Public Works was successful in obtaining a grant from SRTC for the Appleway Trail Project in the amount of$640,000.00. • Create an Economic Development Plan Including review and evaluation of Spokane Valley's development regulations and how they compare with other jurisdictions;and keeping options open for an alternative city hall. Completed an Economic Development Work Plan and designated a staff coordinator. Evaluating sites for City Hall location,continuing evaluations of development regulations,and developing a Certified Sites Program for vacant commercial and industrial property. Goals for 2014 • Continue to monitor the discharge permit process for the Spokane County wastewater treatment plant. • Implement solid waste alternatives for collection,transport and disposal in the best interest of the City of Spokane Valley. • Pursue a legislative capital budget request or other grant/funding for the Appleway Trail Project,parkland acquisition,the Barker Road grade separation and purchase of a transfer station. • Continue and expand where possible,an economic development plan,including review and evaluation of Spokane Valleys development regulations and how they compare with other jurisdicitons;and keeping options open for an alternative city hall. • Focus on sustainability of Street Preservation program beyond 2016. • Evaluate law enforcement needs based on calls for service,crime rates,business and population growth and other supporting data. 48 Fund:001 General Fund Spokane Valley Dept: 011 Legislative Branch 2014 Budget Budget Summary 2014 2011 1 2012 2013 Proposed Actual . Actual Budget. Personnel-FTE Equivalents Mayor 1 1.0 1.0 1.0 Council 6 6.0 6.0 6.0 Total FTEs 7.0 7.0 7.0 7.0 Budget Detail Wages,Payroll Taxes&Benefits $ 141,389 $ 165,571 $ 188,868 $ 210,658 Supplies 3,515 3,605 4,150 4,192 Services&Charges 139,814 171,816 197,093 200,100 Total Legislative Branch $ 284,718 $ 340,992 $ 390,111 $ 414,950, 49 Fund:001 General Fund Spokane Valley Dept: 013 Executive&Legislative Support 2014 Budget 013-City Manager 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 2013 •In addition to the support of the 2013 Council Goals as referenced under the Legislative Budget •Provided oversight and direction for the City's Internal Economic Development projects •Executed marketing plan for the promotion of the City as a business friendly community •Presented Council a balanced 2014 Budget Goals for 2014 •In addition to the support of the 2014 Council Goals as referenced under the Legislative Budget •Present Council a balanced 2015 Budget •Continue further efforts In promotion of the City •Prepare Legislative Agenda for Council consideration 015•Legal Accomplishments for 2013 •Finalize transfer of Sprague Park property following completion of joint site plan •Completion of comprehensive Procurement Manual •Assist in identifying option,providers,and costs for disposal and collection •Ongoing research and advice for City marijuana regulations Goals for 2014 •Analyze governance of solid waste facilities and pursuit of efficient and economical methods of solid waste disposal and collection;review and negotiate terms of solid waste interlocal •Negotiate and draft franchise agreements on an as-needed basis with utility providers Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Personnel•FTE Equivalents City Manager 1.0 1.0 1.0 1.0 City Attorney 1.0 1.0 1.0 1.0 City Clerk 1.0 1.0 1.0 1.0 Deputy City Attorney 1.0 1.0 1.0 1,0 Deputy City Clerk 1.0 1.0 1.0 1.0 Administrative Assistant-Legal 1.0 1.0 1.0 1.0 Administrative Assistant(CC) 1.0 1,0 1.0 1.0 Administrative Assistant(CM) 1.0 1.0 1.0 1.0 Total FTEs 8.0 8.0 8.0 8.0 Interns 3.5 3.5 2,0 2.0 Budget Detail(") Wages,Payroll Taxes&Benefits $ 722,496 $ 847,380 $ 936,891 $ 964,112 Supplies 3,273 4,501 5,700 5,750 Services&Charges 215,742 174,452 169,554 139,903 Total Executive&Legislative Support $ 941,511 $ 1.026,333 $ 1.112,145 $ 1,109,785 50 Fund: 001 General Fund Spokane Valley Dept: 016 Public Safety 2014 Budget The Public Safety department budget provides funds for the protection of persons and property in the city. The City contracts with Spokane County for law enforcement, district court, prosecutor services, public defender services, probation services,jail and animal control services. See following page for detail information on each budgeted section. Judicial System -The Spokane County District Court is contracted to provide municipal court services. The contract provides for the services of judge and court commissioner with related support staff. Budgeted amount also includes jury management fees. Budgeted contract amount: $ 2,253,940 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: $ 18,907,900 Jail System -Spokane County provides jail and probation services for persons sentenced by any City of Spokane Valley Municipal Court Judge for violating laws of the city or state. Budgeted contract amount: $ 1,545,222 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: $ 287,081 Fines & Forfeitures State Remittance Budgeted contract amount: $ 764,500 Communications Budgeted contract amount: $ - Interfund Transfers -Transfer to Fund #123 to cover future building improvements or the eventual replacement of the precinct building $ - Total $ 23,758,643 51 City of Spokane Valley 2014 Budget 016-Public Safety 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Judicial System: District Court Contract 1,098,465 792,455 898,375 891,304 Public Defender Contract 705,375 769,295 672,894 852,965 Prosecutor Contract 484,799 421,087 393,219 406,777 Pretrial Services Contract 144,713 102,300 125,838 102,894 Prosecutor-Funded by JAG Grant 97 - - Subtotal Judicial System 2,433,449 2,085,137 2,090,326 2,253,940 Law Enforcement System: Sheriff Contract 16,885,482 16,853,600 16,599,835 18,144,552 Emergency Management Contract 59,622 80,877 82,291 81,398 Wages,Payroll Taxes&Benefits 6,133 2,389 4,936 3,500 Operating Supplies 5,630 6,497 2,473 3,500 Repair&Maintenance.Supplies 1,412 693 2,473 3,500 Janitorial Supplies 1,083 1,062 - - Small Tools&Minor Equipment - - 990 - Electricity/Gas 29,266 21,603 33,880 30,000 Water 1,804 1,385 2,541 1,750 Sewer 847 849 847 900 Waste Disposal 3,423 3,504 2,964 4,000 Copier Maintenance - - - - Law Enf.Bldg Maintenance Contract 50,940 59,194 74,153 77,400 Taxes and Assessments - 358 - 400 Contingency - - 367,735 500,000 Crywolf Charges&Fees 33,314 45,568 45,450 48,000 Sterling Bank Fees 4,365 5,057 - 7,000 Crywolf Refunds 1,769 - - 2,000 Subtotal Law Enforcement System: 17,085,090 17,082,636 17,220,568 18,907,900 Jail System: Jail Contract 689,636 976,681 1,301,540 1,501,222 Work Release(Geiger) 795,160 429,420 - - Subtotal Jail System: 1,484,796 1,406,101 1,301,540 1,501,222 Other: Capital Outlays/Communications 190,738 206,445 208,151 - Fines&Forfeitures State Remittance 751,862 682,014 1,050,264 764,500 Animal Control Contract 306,923 284,926 268,351 287,081 Non-Capital Equipment for JAG Grant 44,524 16,253 - 20,000 Non-Capital Equip for ARRA JAG Grant 93,462 26,099 - - Small Tools - - - 12,000 Professional Services 1,765 - - - JAG-Wireless Cards 10,462 10,035 - - Building Replacement Costs 77,600 80,000 - - Nighttime Seatbelt Patrol Overtime 3,000 1,783 - - Maintenance - - - 12,000 Drive Hammered-Get Nailed Grant 6,943 5,876 - - Child Car Seat Overtime 2,436 - - - Slow Down or Pay Up 2,734 - - - Stickman Knows - 3,992 - - Subtotal Other: 1,492,449 1,317,423 1,526,766 1,095,581 Total Public Safety 22,495,784 21,891,297 22,139,200 23,758,643 52 I 2 • Q � 0 . . - f ` . o \ k \ U \ cm S m § � yE �o I L) Cl) Co� � . _ TS 0) \k � 7+ § E ky CL> I °2''' W � k I- k q ? a \ VI al CL 0 o m ° " . . . « 22ƒ Z." & _ m (—) M / 2 R @ • C0 ƒwf a / � - \ / p g e@ o � / o i co \ / ƒ co] \ 2 / � 2Q c R R E S E R S S S S 2 2 0 (0 ED .0 ED a in 3 S S E S S 3 E E S 2 0 0 0 0 0 9 a a q 2 / o co.- y w\ % / Fund: 001 General Fund Spokane Valley Dept: 018 Operations&Administrative Services 2014 Budget 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 City Manager in his/her absence. Note: The Deputy City Manager position has been vacant since January 2010 but intended to be filled in the future. Accomplishments for 2013 • Negotiated public safety contracts to include enhanced reporting,greater accuracy,and eaiser administration. • Implemented quarterly reporting on public safety contracts to Council. • Evaluated County Information Systems contract and eliminated unnecessary licenses. • Completed SWOT analysis in conjunction with annual update of Business Plan • Recruited and coordinated community Ten Year Anniversary Committee&worked with various City departments in successful planned programs and events in celebration of the ten year anniversary. • Provided public information&marketing support to the City's economic development&tourism promotion efforts. Updated DRAFT Strategic Communications Plan. Goals for 2014 • Evaluate law enforcement needs based upon calls for service,crime rates,and citizen/business growth. • Finalize case weighting methodology in collaboration with the Spokane County Public Defender's Office. Update Draft 6 Year Strategic Communications Plan. • Provide public information support that informs and engages the public as needed for Sullivan Bridge Replacement,Applaway Trail development,and other major projects that may be identified by the Council. • Increase HotTopic community newsletter from twice annually to four times per year inserted in the Spokesman and Valley News Herald • Identify and maximize opportunity to promote the City of Spokane Valley. Bucket Summary 1 2014 2011 2012 2013 Proposed Actual I Actual ` Budget Budget Personnel-FTE Equivalents Deputy City Manager 1.0 1.0 1.0 1.0 Senior Administrative Analyst 1.0 1.0 1.0 1.0 Public Information Officer 1.0 1.0 1.0 1.0 Administrative Analyst 1.0 1.0 1.0 1.0 Administrative Assistant 2.0 2.0 1.0 0.0 Office Assistant II 1.0 1.0 1.0 1.0 Office Assistant 1 1.0 1.0 1.0 1.0 Total FTEs 8.0 8.0 7.0 6.0 Intern 1.0 1.0 1.0 1.0 Budget Detail Wages,Payroll Taxes&Benefits $ 424,953 $ 404,685 $ 573,870 $ 590,025 Supplies 1,380 1,728 2,350 2,050 Services&Charges 79,375 23,651 33,486 61,140 Total Deputy City Manager Division $ 505,708 $ 430,064 $ 609,706 $_ 653,215 54 Fund:001 General Fund Spokane Valley Dept: 018 Operations&Administrative Services 2014 Budget 014-Finance Division The Finance Division provides financial management services for all City departments. Programs include accounting and financial reporting,payroll,accounts payable,purchasing,budgeting and financial planning,treasury,information technology and investments. The division is also responsible for generating and analyzing financial data related to the City's operations. The department prepares monthly Finance Activity Reports for review by the City Manager and City Council as well as the Annual Financial Report that is subject to an annual audit conducted by the Washington State Auditor's Office. Accomplishments for 2013 • Implemented State Auditor recommendations. • Improved financial statement preparation process and accuracy. • Replaced 3 servers that reached the end of their life cycle. • Assisted in negotiations to renew the City's lease of the City Hall building. • Replaced the software used to monitor sales tax receipts. • Added a big screen television to the Opportunity Conference room in order to more readily communicate information to meeting participants. • Replaced projectors in the Council Chambers with big screen televisions in order to improve visual quality. • Acquired i-Pads for City Council and City Directors as a means of more easily facilitating the preparation of weekly Council agenda packets. • Replaced City logos on the entire City fleet. • Acquired 2-Ford Escapes for use by the Community Development Department. • Updated the City chart of accounts to match the new State Auditor's Office BARS configuration. Goals for 2014 • Implement 2012 audit recommendations • Work towards continued improvement and accuracy in the financial statement preparation process. • Complete the 2013 annual financial report by May 30,2014 and receive a"clean audit opinion". • Maintain consistent levels of service in payroll,accounts payable,budget development,periodic financial • report preparation and information technology services. • Replace approximately 30 desktop computers that will reach the end of their life cycle. • Replace 3 servers that will reach the end of their life cycle. Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Personnel-FTE Equivalents Finance&Admin Services Director 1.00 1.00 1.00 1.00 Accounting Manager 1.00 1.00 1.00 1.00 Accountant/Budget Analyst 3.00 3.00 3.75 3.75 Accounting Technician 2.00 2.00 2.00 2.00 IT Specialist 3.00 3.00 2.00 2.00 GIS/Database Administrator 1.00 1.00 1.00 1.00 Help Desk Technician 0.00 0.00 0,00 1.00 Total FTEs 11.00 11.00 10.75 11.75 Intern 1.0 1.0 0.0 0.0 Budget Detail Wages,Payroll Taxes&Benefits $ 903,495 $ 895,125 $ 1,055,533 $ 1,151,059 Supplies 6,468 7,026 3,500 7,000 Services&Charges 46,543 18,665 30,600 22,600 Total Finance Division $ 956,506 $ 920,816 $ 1,089,633 $ 1,180,659 55 Flid:001 General Fund Spokane Valley Dept: 018 Operations&Administrative Services 2014 Budget 016-Human Resources Division Human Resources(HR)is administered through the Deputy City Manager(DCM). The HR operation provides services in compensation,benefits,training and organizational development,staffing,employee relations,and communications. Accomplishments for 2013 • Achievement of the 2012 WellCity Award presented by the Association of Washington Cities • Development and Launch of the City's Mobile App for tourism • Development and Launch of the Employee Intranet • Implementation of a revised employee compensation and benefits structure • Increase of on-time employee evaluations from 22%to greater than 90% Goals for 2014 • Explore AWC Retro Program for possible reductions in workman's compensation rates • Assist Finance/Information Technology in compliance with the WCIA standards associated with cyber liability. • Launch of game mobile app to support tourism within Spokane Valley • Provide employee training in the areas of safe driving,Hazardous Material Identification and fire extinguisher use. Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Personnel-FTE Equivalents Human Resource Manager 1.0 1.0 1.0 1.0 Human Resources Technician 1.0 1.0 1.0 1.0 Total FTEs 2.0 2.0 2.0 2.0 Budget Detail Wages,Payroll Taxes&Benefits $ 182,604 $ 187,339 $ 210,161 $ 214,905 Supplies 596 461 700 700 Services&Charges 21,314 24,278 21,608 22,278 Total Human Resources Division $ 204,514 $ 212,078 $ 232,469 $ 237,883 56 Fund:001 General Fund Spokane Valley Dept: 032 Public Works 2014 Budget The Public Works Department oversees the City's transportation system,which includes construction and maintenance of streets and stormwater systems,operations and maintenance of traffic signs and signals and transportation planning. Accomplishments for 2013 • Designed twenty three projects and managed the construction of thirteen. • Developed the 2014-2019 Six Year TIP • Submitted eleven grants for various capital projects;currently received$2.1 M • Completed two 2012 and five 2013 Pavement Preservation Projects • Completed design and permitting of the Sullivan Road West Bridge Replacement Project • Completed construction of Phase 1 (Sullivan Park)-Sullivan Road West Bridge Replacement Project Goals for 2014 • Implement approved capital projects. • Provide planning for development of the updated Transportation Improvement Plan. • Prepare and submit grant applications for capital projects. • Complete 2014 Pavement Preservation Projects as approved Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Personnel-FTE Equivalents Public Works Director 1.0 1.0 1.0 1.0 Administrative Assistant 2.0 2.0 2.0 2.0 Assistant Engineer(CIP) 1.0 1.0 1.0 1.0 (1) Engineering Technician I 1.0 1.0 2.0 2.0 (1) Engineering Technician II 2.0 2.0 1.0 1.0 (1) Limited Term Construction Inspector-Bridge 0.0 0.0 0.0 0.5 (2) Malnt.IConstruction Inspector(ROW) 1.0 1.0 0.0 0.0 Senior Engineer 2.0 2.0 2.0 1.0 Senior Engineer-Proj Mgmt 1.0 1.0 1.0 2.0 (1) Planning Grants Engineer 0.0 0.0 0.0 0.375 Total FTEs 11.0 11.0 10.0 10.875 Budget Detail Wages,Payroll Taxes&Benefits $ 550,017 $ 516,757 $ 741,993 $ 799,369 Supplies 16,954 15,881 25,500 28,300 Services&Charges 101,646 104,612 108,950 63,825 Capital Outlay - 69,344 - - Total Public Works $ 668,617 $ 706,594 $ 876,443 $ 891,494 (1) Only 50%is budgeted to the public works department in the General Fund with the balance budgeted as a part of capital projects funds. (2) This position Is budgeted 50%as a part of capital projects funds and 50%street fund. 57 Fund:001 General Fund Spokane Valley Dept: 050 Community Development-Administrative 2014 Budget The Administrative Division provides overall management and oversight of the Community Development Department including the permitting operation,long-range planning,development engineering,and code compliance and provides staff support through administration of the department's budget,provides administrative support and department training. Accomplishments for 2013 • Continued work on City's economic development plan. • Continued to implement customer service improvements for the department. • Continued work on permit process and customer service improvement plan. • Continued to implement a document control system for documents and forms. Goals for 2014 • Continue work on City's economic development plan. • Continue to implement a document control system for documents and forms. • Assist in City's Marketing Plan • Assist in City Hall project Budaet Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Personnel-FTE Equivalents Community Development Director 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 Office Assistant I 1.0 1.0 _ 0.0 0.0 Total FTEs 3.0 3.0 2.0 2.0 Budget Detail Wages,Payroll Taxes&Benefits $ 280,228 $ 269,228 $ 227,975 $ 232,683 Supplies 1,488 3,854 3,100 3,100 Services&Charges 27,403 34,934 16,100 55,100 Intergovernmental Payments 10,645 - 10,000 - Total Administrative Division $ 319,764 $ 308,016 $ 257,175 $ 290,883 58 Fund:001 General Fund Spokane Valley Dept: 055 Community Development-Dev.Engineering 2014 Budget Development Engineering provides the review and inspection for stormwater,access management and other public works improvements in development applications,and provides policy recommendations for public works issues. Accomplishments for 2013 • Updated the Standard Plans for the Street Standards. • Continued to work on permit process and customer service improvement plan. • Updated Development Engineering's Webpage. • Submitted Forker Draw Hydrology to FEMA for review • Assisted in development of Regional LID guidance manual • Updated Development Engineering's Webpage. Goals for 2014 • Update Street Standards. • Work on Regional Low Impact Development Standards • Work on Floodplain Revisions • Developers Forums • Work on the City's Certified Sites Program Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Personnel-FTE Equivalents Senior Engineer 1.0 1.0 1.0 1.0 Assistant Engineer 0.0 0.0 1.0 1.0 Engineer 1.5 1.5 1.5 1.5 Engineering Technician 1.5 1.5 1.5 0.5 MaintiConstruction Inspector 1.0 1.0 2.0 1.0 Office Assistant I 1.0 1.0 1.0 1.0 ROW Inspector 0.0 0.0 0.0 1.0 Total FTEs 6.0 6.0 8.00 7.00 Budget Detail Wages,Payroll Taxes&Benefits $ 527,389 $ 567,984 $ 764,895 $ 709,964 Supplies 7,939 3,251 7,800 9,800 Services&Charges 64,346 112,499 53,150 87,350 Intergovernmental Payments 37,410 7,764 25,000 - Total Engineering Division $ 637,084 $ 691,498 $ 850,845 $ 807,114 59 Fund:001 General Fund Spokane Valley Dept: 056 Community Development-Planning 2014 Budget The Planning Division is responsible for providing professional policy guidance on land use issues to the City Council and Planning Commission. Planning staff participate at a regional level on issues such as annexations, growth targets,water quality,etc. It is also responsible for processing land use permits, reviewing environmentally sensitive areas,administering the State Environmental Protection Act and reviewing home occupation licenses. Accomplishments for 2013, • Continued work on the Shoreline Master Program. • Continued to work on Economic Development issues for the City. • Continued work on permit process and customer service improvement plan. • Contuned to work on code compliance procedure manual update with legal office. • Continued participation in the County's UGA update process • Completed the 2013 Annual Comprehensive Plan amendments. Goals for 2014 • Complete the Shoreline Master Program. • Continue work on the City's Economic Development Program. • Continue work on permit process and customer service improvement plan. • Developers Forums • 2014 Annual Comprehensive Plan amendments. • CBDG-Identify Sidewalk projects • Review of Municipal Code for updates Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Personnel-FTE Equivalents Planning Manager 1.0 1.0 1.0 1.0 Senior Planner 2.0 2.0 2.0 2.0 Associate Planner 2.0 2.0 1.0 0.0 Assistant Planner 2.5 2.5 0.0 0.0 Code Enforcement Officer 0.0 0.0 2.0 2.0 Office Assistant I 0.0 0.0 1.0 1,0 Planner 0.0 0.0 0.0 2.0 Planning Technician 1.0 1.0 1.0 0.0 Total FTEs 8.5 8.5 8.0 8.0 Budget Detail Wages, Payroll Taxes&Benefits $ 648,560 $ 697,096 $ 758,871 $ 777,356 Supplies 5,119 3,888 7,250 11,250 Services&Charges 70,027 140,425 98,200 140,300 Intergovernmental Services 18,629 - 35,000 - Total Planning Division $ 742,335 $ 841,409 $ 899,321 $ 928,906 60 Fund:001 General Fund Spokane Valley, Dept: 057 Community Development-Building Division 2014 Budget The Building Division implements the Washington State Building Code. This Division is responsible for ensuring that buildings and structures comply with adopted building codes through technical plan review and inspection services. The Permit Center receives applications and coordinates the review and processing of permits. Code compliance staff enforce zoning and building regulations on a complaint-driven basis. ROW inspection program provides inspection services to assure the compliance with the RPCP and the durability and safety of work done in the public ROW. Accomplishments for 2013 • Continue work on permit process and customer service improvement plan. • Maintained partnering efforts with Spokane and Spokane County. • Developed web-access for permit system. • Developed department reports. Goals for 2014 • Continue work on permit process and customer service improvement plan. • Maintain partnering efforts with Spokane and Spokane County. • Develop web-access for permit system. • Coordinate on Regional Hazard Mitigation Plan Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Personnel-FTE Equivalents Building Official 1.0 1.0 1.0 1.0 Building Inspector II 3.0 3.0 3.0 3.0 Assistant Planner 0.0 0.0 2.0 0.0 Planner 0.0 0.0 0.0 2.0 Code Enforcement Officer BP 2,0 2.0 0.0 0.0 Construction Inspector 0.0 0.0 0.0 0.0 Development Service Coordinator 0.0 0.0 1.0 1.0 Engineering Tech 0.0 0.0 0.0 1,0 MaintlConst Inspector(ROW) 1.0 1.0 0.0 0.0 Office Assistant I 1.0 1.0 1.0 1.0 Permit Facilitator 2.0 2.0 2.0 2.0 Plans Examiner 0.75 0.75 0.50 0.50 Senior Permit Specialist 1.00 1.00 0.0 0.00 Senior Plans Examiner 1.0 1.0 1.0 1.0 Total FTEs 12.75 12.75 11.50 12.50 Budget Detail Wages,Payroll Taxes&Benefits $ 993,267 $ 1,021,199 $ 1,036,282 $ 1,136,956 Supplies 22,515 21,645 34,200 28,200 Services&Charges 62,803 94,541 62,100 102,500 Intergovernmental Payments 18,629 - 30,000 - Capital Outlays 64,308 86,384 - - Interfund Charges - 3,668 - - Total Building Division $ 1,161,522 $ 1,227,437 $ 1,162,582 $ 1,267,656 61 Fund:001 General Fund Spokane Valley Dept: 076 Parks&Recreation 2014 Budget The Parks and Recreation Department is composed of six divisions including Administration, Maintenance, Recreation,Aquatics,Senior Center,and CenterPlace. The overall goal of the department is to provide quality recreation programs and acquisition, renovation,development,operation and maintenance of parks and maintenance of parks and recreation facilities. 000-Parks Administration 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 2013 • Completed update to the Parks&Recreation Master Plan. • Completed conceptual site plan for Park/Library site. • Completed the West Entry Gateway Signage project. • Completed the addition of newADA walkways at Discovery Playground. • Finalized the Centennial Trail maintenance agreement. Goals for 2014 • Develop Master Plan for Sand Volleyball Complex at Brooms Park. • Implement acquisition priorities from Master Plan. • Install new picnic shelter at Edgecliff Park. • Add shade structure and new equipment to Discovery Playground. Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Personnel-FTE Equivalents Parks&Recreation Director 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 Total FTEs 2.0 2.0 2.0 2.0 Budget Detail Wages,Payroll Taxes&Benefits $ 195,308 $ 204,362 $ 221,717 $ 222,343 Supplies 32,474 17,641 35,800 19,800 Services&Charges 670,565 766,894 791,200 30,950 Intergovernmental Services 10,208 12,550 11,000 13,000 Interfund Transfer 7,000 7,000 - - Capital Outlays - 6,545 - - Total Parks Administration $ 915,555 $ 1,014,992 $ 1,059,717 $ 286,093 62 Fund: 001 General Fund Spokane Valley Dept: 076 Parks&Recreation 2014 Budget 300-Maintenance Division The Parks Maintenance Division is responsible for the contracted maintenance and upkeep of our parks and public areas including the Centennial Trail. Budget Summary j 2014 2011 2012 ' 2013 Proposed Actual Actual Budget Budget Budget Detail Supplies 4,608 12,133 27,500 10,000 Services&Charges 651,591 738,636 761,500 _ 786,200 Total Parks Administration $ 656,199 $ 750,769 $ 789,000 $ 796,200 63 Fund:001 General Fund Spokane Valley Dept, 076 Parks&Recreation 2014 Budget 301 -Recreation Division The Recreation Division coordinates and facilitates the delivery of recreation programs and service throughout the City and the City's Park system. Accomplishments for 2013 • Utilized Certified Card Holder Services and Spokane Kids Calendar in efforts to increase marketing and program awareness. • Continue to work with local partners to provide successful programs and events such as Breakfast with Santa with the Rotary and Sand Volleyball Tournaments and leagues with Evergreen Volleyball Association. • Altered Recreation Brochure distribution and agency used to design the publication which resulted in cost savings for the Department. Goals for 2014 • Continue to provide quality recreation programs for the Spokane Valley Community. • Research additional speciality camp options for Spring and Winter school breaks. • Actively look for sponsorship opportunities within the Community in regards to the Summer Outdoor Movies. Budget Summary 2014 2011 2012 2013 ; Proposed Actual Actual Budget Budget Personnel-FTE Equivalents Recreation Coordinator 1.0 1.0 1.0 1.0 Budget Detail Wages,Payroll Taxes&Benefits S 137,379 $ 131,218 $ 145,999 $ 156,702 Supplies 4,688 4,220 6,700 5,350 Services&Charges 65,087 74,269 72,300 67,100 Interfund Charges - - - Total Recreation Division $ 207,154 $ 209,707 $ 224,999 $ 229,152 64 Fund:001 General Fund Spokane Valley Dept: 076 Parks&Recreation 2014 Budget 302-Aauatics Division The City of Spokane Valley ovms 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 2013 • Completed the painting of the Terrace View Pool tank. • Introduced merchandise options to the pools as an additional source of revenue. • Increased swim lesson and team fees to be competitive in our area. • Extended water exercise from just Tues.and Thurs.to Mon.-Thurs.at Terrace View Pool. Goals for 2014 • Maintain full summer swimming program. • Research vending options at the pools. • Paint the Park Road Pool tank. • Research birthday party package pricing options. Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget i Budget Budget Detail Supplies $ 1,947 $ 5,053 $ 2,500 $ 2,500 Services&Charges 446,067 434,242 483,100 487,900 Intergovernmental Services - - - - Total Aquatics Division $ 448,014 $ 439,295 $ 485,600 $ 490,400 65 Fund: 001 General Fund Spokane Valley Dept: 076 Parks&Recreation 2014 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 2013 • Continued Resource Fair for Seniors and their families; Event now combined with"Get Connected Event"with Healthy Communities and the Parks&Recreation Department. • Extended exercise programs for seniors and added several new programs. • Educated volunteer leaders on Spokane County Regional Health District food codes. • Continued to participate with Senior Circle through Spokane Valley Hospital. • Offered a number of health related presentations. Goals for 2014 • Offer more Tuesday evening classes in the Senior Wing of CenterPlace. • Increase participation by 10 percent. • Keep Senior Center Board&volunteers compliant with Agency regulations and rules;Such as the Gambling Commission and the Health District. Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Personnel-FTE Equivalents Senior Center Specialist 1.0 1.0 1.0 1.0 Total FTEs 1.0 1.0 1.0 1.0 Intern 1.0 1.0 1.0 1.0 Budget Detail Wages,Payroll Taxes&Benefits $ 72,601 $ 78,209 $ 77,693 $ 81,682 Supplies 960 2,855 3,500 2,500 Services&Charges 2,779 5,133 6,950 5,700 Capital Outlay - - - - Total Senior Center Division $ 76,340 $ 86,197 $ 88,143 $ 89,882 66 Fund:001 General Fund Spokane Valley Dept: 076 Parks&Recreation 2014 Budget 305-CenterPlace Division Construction of Mirabeau Point CenterPlace began in late 2003,and was completed mid-year 2005.The project represented 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 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 2013 • Improved tracking of events and revenue generated from them. • Created an updated marketing plan to promote business events at CenterPlace. • Developed on-line packets to reduce paper usage and printing costs. ▪ Re-designed our reservation forms for better customer understanding. • Created better defined job duties of part-time event staff to ensure consistency in performance. Goal for 2014 • Start implementing suggestions from Marketing Plan. • Develop a list of maintenance items needing attention and establish a priority ranking. • Create an on-site storage facility in loading dock area that would alleviate storage challenges in CenterPlace and ensure our compliance with current regulations. Budget Summary 2014 2011 2012 2013 . Proposed Actual Actual Budget. ; Budget Personnel-FTE Equivalents Customer Relations/Facilities Coordinator 1.0 1.0 1.0 1.0 Administrative Assistant 2.0 2.0 1.0 1.0 Office Assistant I 0.0 0.0 1.0 1.0 Custodian 0.0 0.0 0.0 0.0 Maintenance Worker 2,0 2.0 2.0 2.0 Total FTEs 5.0 5.0 5.0 5.0 Budget Detail Wages,Payroll Taxes&Benefits $ 339,744 $ 389,547 $ 410,402 $ 420,115 Supplies 59,756 82,900 68,947 64,187 Services&Charges 260,998 318,679 321,535 344,540 Capital Outlays 328,311 317,000 _ - Total CenterPlace Division $ 988,809 $ 1,108,126 $ 800,884 $ 828,842 67 Fund:001 General Fund Spokane Valley Dept: 090 General Government 2014 Budget The General Government Department accounts for those activities that are not specific to the functions of any particular General Fund Department or operation. Expenditures recorded here are composed of City Hall rent and related utilities;information technology equipment and services;capital costs that benefit more than one department;support of agencies external to the City that provide social service programs and economic development services;and transfers to other City funds for property/casualty insurance premiums(Fund#502), park capital projects(Fund#309)and the pavement preservation program(Fund#311). Budget Summary 2014 2011 2012 2013 Proposed Actual Actual j Budget Budget Supplies Employee Recognition&Safety Program 1,694 347 5,000 0 PEG COSV Small tools&Minor Equip 0 329 0 100 Business Registrations 1,292 1,288 2,000 2,000 Employee Recognition-Operating Supplies 25 0 0 3,000 Office&Operating Supplies 0 158 0 0 Small Tools&Minor Equipment 1,629 8,081 1,700 2,500 Non Capital Office Furniture&Equipment 0 526 0 0 Computer Hardware-Non Capital 0 0 0 23,000 Computer Software-Non Capital 0 0 0 31,800 Non Capital Computer Software/Hardware 35,941 22,568 82,100 0 Fuel 763 0 0 0 Office&Operating Supplies 9,229 4,504 15,000 15,000 50,573 37,801 105,800 77,400 Other Services&Charges Broadcasting Council Meeting 45,725 0 0 0 Contingency 0 0 150,000 150,000 Accounting&Auditing 68,336 69,161 90,000 90,000 Uncoilectible Accounts Expense 2,054 2,288 0 0 Petty Cash Reimbursement 11 0 0 0 Advertising 169 0 0 0 Postage 3,626 3,993 5,000 5,000 Telephone Service 23,845 29,196 30,900 18,500 Internet Service 0 0 0 18,100 City Wide Records Management 3,300 3,610 10,000 10,000 City Hall Rent 461,208 478,324 428,400 416,000 Facility Repairs&Maintenance 381 583 30,000 5,000 Equip Repair&Maint-Hardware Support 25,680 23,083 38,500 36,500 IT Support 96,059 75,225 105,000 28,500 Software Licenses&Maintenance 68,706 70,737 80,000 78,600 PEG Reimburse-CMTV 28,988 12,305 0 0 Printing&Binding 0 343 5,000 0 Miscellaneous Services 10,872 7,045 15,000 15,000 Merchant Charges(Bankcard Fees) 9,927 1,492 10,000 2,500 EECBG Utilities Partnering Program 12,947 20,383 0 0 Vehicle Rental 4,130 7,000 7,000 7,000 General Operating Leases:Computer 45,559 52,842 35,000 39,600 Economic Development-Site Selector 9,179 9,197 12,000 11,000 Professional Services-Economic Devel, 83,352 100,340 87,000 82,500 City Economic Development 1,375 88,230 200,000 200,000 Professional Services-Social Services 67,961 49,095 63,000 67,500 Alcohol Treatment:Liquor Excise Tax 8,750 4,516 7,000 0 Alcohol Treatment:Liquor Profits 12,512 17,977 14,000 20,000 Prior Period Adjustment 0 (163,322) 0 0 3 1,094,652 $ 963,643 $ 1,422,800 $ 1,301,300 68 Fund:001 General Fund Spokane Valley Dept: 090 General Government 2014 Budget Budget Summary cont. 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Intergovernmental Services Election Costs 50,184 0 57,000 57,000 Voter Registration 79,252 86,132 83,000 87,000 Taxes and assessments 8,536 6,006 8,600 8,600 Spokane County Air Pollution Authority 114,941 115,559 117,000 117,000 252,913 207,707 265,600 269,600 Capital Outlays PEG COSV Broadcast-Office Furn. 13,330 0 0 0 PEG COSV Broadcast-Software/hardware 47,095 24,232 0 33,300 PEG COSV Broadcast-Communication 5,357 0 0 0 Copy Machine 0 21,623 2,000 20,000 Office Furniture&Equipment 0 0 3,500 0 Computer Software/Hardware 22,121 3,053 24,400 0 Compuer Hardware-Capital 0 0 0 40,000 Construction-Pavement Preservation 0 0 855,857 0 87,903 48,818 885,757 93,300 Debt Service:Principal Interest and Other Debt Service Costs (952) 444 - - Interfund Payments for Service Interfund Transfer to ST Cap 2011+ 1,084,681 0 0 0 Interfund Trf to#303-Street Capital 551,730 0 0 0 Interfund Trf to#309-Park Capital 100,000 106,250 50,000 192,500 Interfund Trf to#311-Pavement reservatio 0 2,045,203 0 888,823 Interfund Trf to#312-Capital Reserve Fun' 0 0 7,826,207 0 Interfund Trf to#502-Risk Management 319,000 319,000 319,000 325,000 2,055,411 2,470,453 8,195,207 1,406,323 10th Anniversary Supplies-10th Anniversary -- - Total Governmental Division $ 3,540,500 $ 3,729,123 $ 10,875,164 $ 3,147,923 69 Fund:101 Street Fund Spokane Valley 2014 Budget The Street Fund was established to account for the activities associated with the provision of efficient and safe movement of both motorized and nonmotorized vehicles,as well as pedestrians within the limits of the City,and coordinate convenient interconnect to the regional transportation system. Maintenace work includes snow and ice control,street pavement repairs,traffic signals and signs,landscaping and vegetation control and many other street maintenance and repair activities. Accomplishments for 2013 • Received grant funding for traffic sign and safety improvements • Signal retiming for parts of Sullivan and Sprague-Appleway Corridors • Worked with WSDOT and ASHTO to reestablish the 1-90 Business Route signage • Renewed contracts with private contracts for street maintenance services • Continue to improve the efficiency of snow and ice operations • Updated the Pavement Management Plan Goals for 2014 • Optimize traffic signals on selected corridors. • Apply for grants and work with various schools to install flashing beacons at crosswalks. • Renew Contracts with private contractors for street maintenance services. • Continue with the development and implementation of a fleet maintenance program Budget Summary • 2014 2011 2012 • 2013 Proposed Personnel-FTE Equivalents Actual Actual Budget Budget Senior Engineer-Traffic 1.0 1.0 1.0 1.0 Public Works Superintendent 1.0 1.0 1.0 1.0 MaintenancelConstruction Inspector 1.5 2.0 2.0 2.0 Assistant Engineer-Traffic/Planning 1.0 1.0 1-0 1.0 Planning Grants Engineer 0.0 0.0 0.0 0.375 Total FTEs 4.5 5.0 5.0 5.375 Interns 1.0 1.0 1.0 2.0 • For 0.5 FTE of the 2 FTEs,only 50%is budgeted to the Street Fund with the balance budgeted as part of the capital project funds Revenues Motor Vehicle Fuel Tax 1,857,708 1,846,990 1,861,100 1,858,600 Investment Interest 5,252 4,056 5,000 3,000 Utility Tax 2,880,963 2,735,469 2,900,000 2,750,000 Grants 528,156 210,948 200,000 0 Miscellaneous 52,677 34,280 0 0 Total revenues 5,324,756 4,831,743 4,966,100 4,611,600 Expenditures Wages,Payroll Taxes&Benefits 435,510 572,348 573,170 627,288 Supplies 331,254 496,825 72,200 386,500 Services&Charges 2,878,710 2,595,785 2,925,152 2,392,201 Intergovernmental Payments 712,919 723,305 851,000 798,000 Transfers out-#001 25,000 39,600 39,700 39,700 Transfers out-#311 (pavement preservatio 0 0 282,000 282,000 Transfers out-#501 (vehicle replacement) 0 110,777 160,777 85,777 Transfers out-#501 (new vehicle) 0 0 0 15,000 Transfers out 22,205 0 0 0 Equipment . 223,442 18,000 0 61,750 Capital construction 1,282,183 536,400 200,000 0 Total expenditures - 5,911,223 5,093,040 5,103,999 4,688,216 Revenues over(under)expenditures (586,467) (261,297) (137,899) (76,616) Beginning fund balance 3,076,201 2,489,734 2,228,437 2,090,538 Ending fund balance $ 2,489,734 $ 2,228,437 5 2,090,538 $ 2,013,922 70 Fund:103 Trails&Paths Fund Spokane Valley 2014 Budget The State of Washington collects a$.375 per gallon motor vehicle fuel tax at the pump and remits$.0296 of the tax back to cities on a per capita basis. For 2014 the Municipal Research and Services Center estimates the distribution back to cities will be$20.40 per person. Based upon a City of Spokane Valley population of 91,490 (per the Washington State Office of Financial Management on April 1,2013)we anticipate the City will collect $1,866,400 in 2014. RCW 47.030.050 specifies that.42%of this tax must be expended for the construction of paths and trails and based upon the 2014 revenue estimate. This computes to$7,800. The balance or$1,858,600 will be credited to Fund#101 for Street maintenance and operations. Budget Summary 2014 2011 ' 2012 2013 Proposed ' Actual Actual Budget Budget Revenues Meter Vehicle Fuel(Gas)Tax 7,835 7,790 7,800 7,800 Investment Interest 63 67 0 Total revenues 7,898 7,85.7_ 7,800 7,800 Expenditures Capital Outlay 0 0 0 0 Total expenditures 0 0 0 0 Revenues over(under)expenditures 7,898 7,857 7,800 7,800 Beginning fund balance 48,186 56,084 63,941 71,741 Ending fund balance $ 56,084 $ 63,941 $ 71,741 $ 79,541 Fund:106 HotellMotel Fund Spokane Valley 2014 Budget The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of two percent on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for the purpose of paying all or any part of the cost of tourist promotion,acquisition or operation of tourism-related facilities,and marketing of special events and festivals designed to attract tourists. Budctet Summary 2014 2011 1 2012 2013 Proposed Actual ! Actual Budget Budget Revenues Hotel/Motel Tax 457,603 490,004 490,000 490,000 Investment Interest 455 592 500 300 Total revenues 458,058 490,596 490,500 490,300 Expenditures Tourism Promotion 472,482 511,756 425,500 547,000 City Directed Marketing Efforts 0 0 55,000 0 Transfers out- #001 _ 0 30,000 30,000 30,000 Total expenditures 472,482 541,756 __ 510,500 577,000 Revenues over(under)expenditures (14,424) (51,160) (20,000) (86,700) Beginning fund balance 272,356 _ _ 257,932 206,772 186,772 Ending fund balance $ 257,932 $ 206,772 _$ 186,772 $ 100,072 71 Fund:120 Center Place Operating Reserve Fund Spokane Valley 2014 Budget The CenterPlace Operating Reserve Fund was established as a result of covenant related to the issuance of limited tax general obligation bonds in 2003 for the purpose of constructing the CenterPlace facility. As a part of the bond issuance the City agreed to establish a$300,000 operating reserve account that could be used to make debt service payments on the bonds and/or pay for operating expenses of CenterPlace. If at any time the City were to draw on these reserves it would have to prepare and follow a plan for reinstatement of those funds dravm. This reserve is required to be in place for the life of the 2003 bonds or through December 1,2033. Budget Summary 2014 2011 2012 2013 Proposed Actual Actual _ Budget Budget Revenues Investment Interest 556 0 0 0 Transfers-in — 0 0 0 0 Total revenues 556 0 0 0 Expenditures Operations _ - 0 0 _ 50,787 0 Total expenditures - 0 0 _ 50,787 0 Revenues over(under)expenditures 556 0 (50,787) 0 Beginning fund balance _ 350,231 350,787 350,787 300,000 Ending fund balance $_ 350,787 $ 350,787 $ 300,000 300,000 Fund:121 Service Level Stabilization Reserve Fund Spokane Valley 2014 Budget 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 2014 2011 2012 . 2013 Proposed Actual Actual , Budget Budget Revenues Investment Interest 8,632 9,103 7,000 7,300 Transfer-in _ _ 0 0 0 0 Total revenues 8,632 9,103 i 7,000 7,300 Expenditures Operations 0 0 0 0 Total expenditures 0 0 0 0 Revenues over(under)expenditures 8,632 9,103 7,000 7,300 Beginning fund balance 5,423,796 5,432,428 5,441,531 5,448,531 Ending fund balance $_ 5,432,428 $ 5,441,531 $ 5,448,531 $ 5,455,831 72 Fund:122 Winter Weather Reserve Fund Spokane Valley 2014 Budget The Winter Weather Reserve Fund was established to provide an emergency reserve for use during unusually harsh winters where the Street Fund#101 budget becomes inadequate to accommodate the amount of snow plowing that may be necessary, In the event the City draws against this fund in any given winter we will strive to replenish the balance back to approximately$500,000 through subsequent years transfers from Fund#101. Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget • Revenues Investment Interest 837 883 700 700 Transfer-in 0 0 0 0 Total revenues 837 883 700 700 Expenditures Snow removal 0 0 0 500,000 Total expenditures 0 0 0 500,000 Revenues over(under)expenditures 837 883 700 (499,300) Beginning fund balance 501,168 502,005 502,888 503,588 Ending fund balance $ 502,005 $ 502,888 $ 503,588 $ 4,288 Fund:123 Civic Facility Replacement Fund Spokane Valley 2014 Budget This fund was initially created to set aside money for the eventual replacement of CenterPlace and the police precinct building located on on east Sprague Avenue and the source of funds has in prior years been an annual transfer from the General Fund. Beginning in 2013 however the City made the decision to no longer set money aside in this fund for fugure building replacements and instead decided to commit the entire fund balance of Fund#123 to a pavement preservation program that will be operated through Fund#311 -Pavement Preservation. This is in recognition of the fact that addressing deteriorating streets in a timely manner is a much higher priority in the present than setting money aside for buildings that will need replaced in the distant future. It was the City's conclusion that to both set money aside for the replacement of CenterPlace now while at the same time repaying the 2003 LTGO bonds(see Fund#204 discussion)that were issued to finance the construction of CenterPlace is essentially asking the same generation of taxpayers/citizens to pay for the same structure twice-the initial construction and the replacement. Based upon the projected fund balance at the end of 2014 of$1,174,679,we estimate we can sustain a transfer of $616,284 through approximately 2016 or for a total of four years. Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Revenues Investment Interest 1,989 2,099 1,600 1,700 Transfers in-#001 394,600 397,000 0 0 Total revenues 396,589 399,099 1,600 1,700 Expenditures Transfers out-#311 0 0 616,284 616,284 Total expenditures 0 0, 616,284 616,284 Revenues over(under)expenditures 396,589 399,099 (614,684) (614,584) Beginning fund balance 1,608,259 2,004,848 2,403,947 1,789,263 Ending fund balance $ 2,004,848 $ 2,403,947 $ 1,789,263 $ 1,174,679 73 Fund:204 Limited Tax General Obligation(LTGO)-Debt Service Fund Spokane Valley 2014 Budget This fund is used to account for the accumulation of resources for,and the payment of limited tax general obligation(LTGO)bonds also referred to as councilmanic or nonvoted bonds. When LTGO bonds are issued the City irrevocably pledges the full faith,credit and resources necessary to make timely payments of principal, and interest,withing constitutional and statutory limitations pertaining to non-voted general obligations. In 2003 the City issued$9,430,000 in LTGO bonds for the construction of CenterPlace. Of this total: • $7,000,000 of the proceeds was used to finance the construction of the CenterPlace facility at Mirabeau Point. These bonds will be paid off in annual installments over the 30-year period ending December 31,2033. Annual debt service payments on these bonds are provided by the Spokane Public Facilities District. At January 1,2014 the outstanding balance on this portion of the bond issue will be$5,990,000. • $2,430,000 of the proceeds was used to finance Road and Street Improvements near CenterPlace. These bonds will be paid off in annual installments over the 20-year period ending December 31,2023. Annual debt service payments on these bonds are provided by equal distributions from the 1st and 2nd quarter percent real estate excise tax(REET)recorded in City Funds 301 and 302. At January 1,2014 the outstanding balance on this portion of the bond issue will be$1,445,000. Budget Summary 2014 2011 2012 2013 Proposed Actual Actual f Budget Budget Revenues Spokane Public Facilities District 427,120 432,320 437,120 441,520 Transfers in-#301 92,252 92,651 92,951 93,152 Transfers in-#302 92,251 92,652 92,952 93,151 Total revenues 611,623 617,623 623,023 627,823 Expenditures Debt Service Payment-CenterPlace 427,470 432,531 437,120 441,520 Debt Service Payment-Roads 184,153 185,092 185,903 186,303 Total expenditures 611,623 617,623 623,023 627,823 Revenues over(under)expenditures 0 0 0 0 Beginning fund balance 0 0 0 0 Ending fund balance 0 0 0 0 74 Fund:301 REET 1 Capital Projects Fund Spokane Valley 2014 Budget This fund is used to account for the collection and expenditures of the first one-quarter of one-percent real estate excise tax(REET 1)that Is authorized through RCW 82.46. This quarter percent must be expended for purposes Identified in a capital Improvements plan. Revenues recorded in this fund are typically used as a matching fund for street related construction projects that are accounted for in Fund 1 #303-Street Capital Projects Fund,and to pay for a portion of the annual bond payment on the City's 2003 LTGO bonds that are accounted for in Fund#204-LTGO Debt Service Fund. Beginning in 2013 the City began transferring a portion of these REET revenues to Fund#311 -Pavement Preservation Fund to provide partial financing towards the City's pavement preservation effort. Budget Summary 2014 2011 ' 2012 2013 Proposed Actual Actual Budget Budget Revenues REET 1 -Taxes 481,623 654,264 500,000 600,000 Investment Interest 1,518 1,204 500 1,000 Miscellaneous Revenues 0 9,601 0 0 Total revenues 483,141 665,069 500,500 601,000 Expenditures Intergovernmental Services 0 0 0 Transfers out-#204 92,251 92,651 92,951 93,152 Transfers out-#303 278,105 253,429 892,404 268,575 Transfers out-#311 (pavement preservation) 0 0 150,000 184,472 InterfundTransfers 133,588 (1,203) 0 0 Total expenditures 503,944 344,877 1,135,355 546,199 Revenues over(under)expenditures (20,803) 320,192 (634,855) 54,801 Beginning fund balance 792,875 772,072 1,092,264 457,409 Ending fund balance $ 772,072 $ 1,092,264 $ 457,409 $ 512,210 75 Fund:302 REET 2 Capital Projects Fund Spokane Valley This fund is used to account for the collection and expenditures of the second one-quarter of one-percent real estate excise tax(REET 2)that is authorized through RCW 82.46. This quarter percent may be only be levied by cities that are planning under the Growth Management Act and may only be used to finance capital projects. Revenues recorded in this fund are typically used as a matching fund for street related construction projects that are accounted for in Fund#303-Street Capital Projects Fund,and to pay for a portion of the annual bond payment on the City's 2003 LTGO bonds that are accounted for in Fund#204-LTGO Debt Service Fund. Beginning in 2013 the City began transferring a portion of these REET revenues to Fund#311 -Pavement Preservation Fund to provide partial financing towards the City's pavement preservation effort. Budget Summary 2014 2011 1 2012 2013 Proposed Actual ' Actual Budget Budget Revenues REET 2-Taxes 479,129 531,442 500,000 600,000 Investment Interest 1,732 1,762 1,000 1,000 Transfers in-#307 0 6,477 0 Total revenues 480,861 539,681 501,000 601,000_ Expenditures Transfers out-#101 0 7,615 0 0 Transfers out-#204 92,251 92,651 92,952 93,151 Transfers out-#303 1,045,677 1,112,518 617,479 585,097 Transfers out-#307 45,714 (173,470) 0 0 Transfers out-#311 (pavement preservation) 0 0 150,000 184,472 1,183,642 1,039,314 860,431 862,720 Revenues over(under)expenditures (702,781) (499,633) (359,431) (261,720) Beginning fund balance 2,333,084 1,630,303 1,130,670 771,239 Ending fund balance $ 1,630,303 $ 1,130,670 $ 771,239 $ 509,519 76 Fund:303 Street Capital Projects Fund Spokane Valley 2014 Budget The Street Capital Projects Fund accounts for monies used to finance street construction and reconstruction projects adopted in the City's 6-year Transportation Improvement Plan(TIP). Revenues to finance the projects represent a combination of State and Federal Grants which typically cover upwards of 80%of projects costs with the City match portion coming from transfers from the REET 1 Capital Projects Fund#301,REET 2 Capital Projects Fund#302 and sometimes Stormwater F.tanagement Fund#402. Budaet Summary ' 2014 2011 l; 2072 2013 Proposed Actual Actual i Budget Budget Revenues Grant Proceeds 3,287,974 3,852,253 6,597,842 11,092,997 Developer Contribution 91,268 760,768 0 166,020 Miscellaneous 209,037 1,652 0 0 Transfers In-#001 551,730 64,750 0 0 Transfers in-#101 0 476,659 0 0 Transfers in-#102 0 207,447 0 0 Transfers in-#301 259,060 253,428 892,404 268,575 Transfers In-#302 1,036,178 1,101,314 617,478 585,097 Transfers in-#310 0 140,139 0 0 Transfers in-#311 0 299,027 0 0 Transfers In-#312 Appleway Landscaping 0 0 18,000 250,000 Transfers In-#312 Sullivan Rd W Bridge 0 0 0 2,320,000 Transfers In-#402 56,862 113,014 0 7,101 Transfers in 50,151 0 0 0 Total revenues 5,552,260 7,270,451 8,125,725 14,689,790 Expenditures Pines/Mansfield,Wilbur Rd.to Pines 22,743 43,725 300,000 0 24th Avenue-Sullivan to 22nd 0 0 15,000 0 Argonne Rd Corridor Upgrade SRTC 06-31 134,006 109,948 957,822 860,280 Pines(SR27)ITS Imporvement SRTC 06-26 3,090 196,503 637,288 10,000 Broadway Avenue Safety Project Pines-Park 804,028 1,747 0 0 Sprague/Sullivan PCC Intersection 1,510 (7,240) 0 0 Park Road-#2(PE Only)-Broadway to Indiana 122,989 1,019 0 0 Indiana Ave.Extension-3600 1,358,038 53,791 0 0 Indiana/Sullivan Intersection PCC 1,252,581 1,435 0 0 Sprague Ave Resurfacing-Evergreen to Sullivan 44,359 2,825,760 188,745 0 Mission Ave-Flora to Barker 7,061 109 127,500 382,410 Park Rd RR Crosing Safety Improvements 25,839 0 0 0 Sullivan&Euclid PCC 25,923 8,720 139,332 123,090 Broadway rArgonne/Mullen 42,887 1,255 219,599 50,000 Spokane Valiey-Millwood Trail 3,778 3,834 200,000 100,000 24th Ave Sidewalk-Adams to Sullivan 1,696 43,091 0 0 Greenecres Trail-Design 44,787 2,816 0 0 In-House Design-Sidewalk Infill 7,851 529,155 337,507 364,425 Sidewalk&Tensit Stop Accessibility 9,500 233,859 33,198 0 Sullivan Rd W Bridge Replacement 64,388 949,390 800,000 8,888,189 Mansfield Ave.Connection 477 21,896 1,012,924 1,158,727 Sullivan Rd W Bridge Temp Repairs 1,950 192,039 0 0 University Rd/1-90 Overpass Study 0 5,336 125,000 50,000 Evergreen-16th to 32nd reconstruction 0 1,677,723 0 0 Pines Rd(SR27)&Grace Ave.Intersect study 0 0 98,100 538,850 City vide safety Improvements 0 841 450,995 341,928 Wellesley Ave&Adams rd sidewalk 0 27,137 554,500 30,000 Argonne/Mullen corridor safety-Indiana to Broadway 0 0 104,460 0 Argonne Rd-Empire to Knox 0 0 172,785 0 Sprague ace ADA sdwlk improvement(Havana-Fancher) 0 10,429 110,400 0 Appleway Trail Design 0 0 150,000 0 Sullivan Road Corridor Traffic Study 0 0 100,000 100,000 Citywide Traffic Sign Upgrade 0 0 150,000 50,000 I Appleway Landscaping-Phase 1 0 0 18,000 250,000 ITS Infill Project Phase 1(PE START 2014) 0 0 0 91,891 8th Avenue-McKinnon to Fancher 0 0 0 300,000 STEP Projects(106,129,130,131,151,162) 1,375,144 231,761 0 0 Contingency 0 0 1,122,500 1,000,000 Misc.Road Projects 207,447 0 0 0 Total expenditures 5,552,070 7,166,179 8,125,725 14,689,790 Revenues over(under)expenditures 190 104,272 0 0 Beginning fund balance 73,456 73,646 177,918 177,018 Ending fund balance $ 73,646 5 177,918 5 177,918 $ 177,918 I 77 Fund;309 Parks Capital Projects Fund Spokane Valley 2014 Budget The Parks Capital Projects Fund was created to account for park related capital improvements. Source of financing is an annual transfer of money from the General Fund#001. Budget Summary I 2014 2011 2012 2013 ' Proposed Actual Actual ! Budget • Budget Revenues Grant Proceeds 496,250 0 0 0 Transfers in-#001 100,000 106,250 50,000 192,500 Investment Interest 1,735 848 0 500 Total revenues 597,985 107,098 50,000 193,000 Expenditures Sand volleyball courts(4)at Brown's Park 0 0 0 40,000 Edgecliff picnic shelter 0 0 0 65,000 Discovery Playground equipment 0 0 0 50,000 Shade structure at Discovery Playground 0 0 0 15,000 City entry sign 0 0 0 70,000 Park signs (3) 0 0 0 22,500 Terrace View Park Play Equipment 0 166,932 0 0 CenterPlace S. Landscape Development 0 38,365 0 0 Capital 0 0 50,000 0 Greenacres Park 1,338,146 10,529 0 0 Terrace View Park Shelter 98,053 0 0 0 Total expenditures 1,436,199 215,826 50,000 262,500 Revenues over(under)expenditures (838,214) (108,728) 0 (69,500) Beginning fund balance 1,249,365 411,151 302,423 302,423 Ending fund balance $ 411,151 $ 302,423 $ 302,423 $ 232,923 78 Fund:310 Civic Facility Capital Projects Fund Spokane Valley 2014 Budget The Civic Building Capital Projects Fund was initially set-up to accumulate resources to ultimately acquire or construct a City Hall building. The initial sources of revenue to set-up the fund reserves were transfers from the General Fund during 2005 through 2007,and as recently as December 31, 2009 this fund had a fund balance of $5,828,600. During 2010 and 2011 the City determined that street repairs and reconstruction represented a more immediate City need and opted to expend nearly$2,000,000 of the fund balance for these projects. The projects themselves were part of a septic tank elimination program(STEP)initiated by Spokane County that resulted in the installation of sewer lines down many City streets. At that time the City decided to completely reconstruct the effected streets rather than patch them. In 2012 the City opted to use this fund to finance a variety street related capital projects as well as the $2.5 million acquisition of an 8.4 acre parcel of land on Sprague Avenue that is adjacent to Balfour Park. Partially offsetting the cost of the land acquisition cost was a$744,048 receipt from the Spokane County Library District who will acquire 2.5 of the 8.4 acres initially purchased by the City where they plan to ultimately construct a library building with no less than 30,000 square feet. In order for the Library District to actually construct a new building on this site they must first have a successful voted bond issue to provide necessary financing. In the event the Library District is unable to pass a bond within five-years(in 2017),they will transfer the property back to the City in exchange for the same$744,048 price paid at the initial point of the land acquisition. Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Revenues Investment Interest 8,609 5,349 0 1,900 Miscellaneous 0 7,577 0 0 Total revenues 8,609 12,926 0 1,900 Expenditures West Gateway at Thierman 0 88,559 0 0 STEP-Greenhaven 0 67,737 0 0 STEP-48th&Sundown 0 72,402 0 0 Acquisition of Sprague Property 0 2,501,668 0 0 Sprague Property Acquisition costs 0 29,109 0 0 Transfers out-#001 551,730 0 0 0 Transfers out-#311 500,000 0 0 0 Total expenditures 1,051,730 2,759,475 0 0 Revenues over(under)expenditures (1,043,121) (2,746,549) 0 1,900 Beginning fund balance 4,899,744 3,856,623 1,110,074 1,110,074 Ending fund balance $ 3,856,623 $ 1,110,074 $ 1,110,074 $ 1,111,974 79 Fund:311 Pavement Preservation Fund Spokane Valley 2014 Budget This fund was created during the 2011 Budget development process for the purpose of setting money aside for yet to be determined street capital Improvement projects. During the 2011 Budget the City Council opted to: • During the 2011 Budget development process the City Council opted to make an iniital transfer of$500,000 from the Civic Facilities Capital Projects Fund#310,and additionally transfer an amount equivalent to 40%of the General Funds audited fund balance that exceeded$26,000,000 as of December 31,2010. The 2010 ending fund balance was$27,461,703 which resulted in an additional 2011 transfer of$584,681 ((=$27,461,703-$26,000,000)x 40%))bringing the total of 2011 transfers to$1,084,681. There were no pavement preservation expenditures in 2011. • In the 2012 Budget the City Council opted to transfer 100%of the General Fund unreserved fund balance in excess of$28,000,000 to Fund#311 which computed out to$2,045,203(=$28,045,203-$26,000,000). Pavement preservation expenditures in 2012 totalled$2,181,451. • In the 2013 Budget development process the City committed to finance pavement preservation at a level equivalent to 6%of 2013 General Fund recurring expenditures which computed out to$2,054,141(_$34,235,677 x 6%). This was funded with an appropriation of$855,857 directly from the General Fund plus an additional appropriation of $1,198,284 in Fund#311. Sources of financing for the fund#311 appropriation included transfers-In from Fund#101 of$282,000;#123 of$616,284;#301 of$150,000 and#302 of$150,000. With an additional$165,793 in grant revenue this brought total 2013 pavement preservation revenues to$2,219,934,which are anticipated to finance$2,904,313 in projects in 2013(=$855,587 in Fund#001 and$2,048,456 in Fund#311). • The 2014 Budget is again being developed to set aside City funds equivalent to 6%of 2014 General Fund recurring expenditures with the computation taking place prior to the addition of a pavement preservation element which computes out to$2,156,051(=$35,934,187 x 6%). This is being financed with transfers from a number of City funds including$888,823 from the General Fund#001 which brings General Fund recurring expenditures to a total of$36,823,010(computed as$35,934,187+$888,823). Transfers from other funds includes$282,000 from Fund#101;$616,284 from Fund#123;$184,472 from Fund#301 and$184,472 from Fund#302. With an additional$2,763,272 of grant revenue this brings anticipated 2014 pavement preservation revenues to $4,919,323. The 2014 Budget is anticipated to finance$3,595,521 in projects in 2014. Setting aside City funds in an amount equivalent to 6%of General Fund expenditures through the aforementioned plan is sustainable for approximately 4-years(2013 through 2016),which will coincide with the ultimate exhaustion of the Fund#123 fund balance. Beyond that point,we anticipate the Manacle]commitment to pavement preservation Is sustainable at an annual level of no less than$1,539,767 including 5888,823 from the General Fund#001;6282,000 from the Street Fund#101;$184,472 from the BEET 1 Capital Projects Fund#301;and S184,472 from the REET 2 Capital Projects Fund#302, The City will also take advantage of grant programs directed at pavement preservation as they become available. Because this is a Capital Project Fund whose sole purpose is to provide for Pavement Preservation projects,any money not expanded in a given year will remain In the fund and will be available for reappropriation in subsequent years. Please see the following page for a list of proposed/pofental projects in 2014. Budget Summary 2014 2011 ? 2012 2013 Proposed Actual Actual Budget . Budget Revenues Transfers in-#001 584,681 2,045,203 0 888,823 Transfers in-#101 0 0 282,000 282,000 Transfers in-#123 0 0 616,284 616,284 Transfers in-#301 0 0 150,000 184,472 Transfers in-#302 0 0 150,000 184,472 Transfers in-#310 500,000 0 0 0 Grants 0 0 165,793 2,763,272 Miscellaneous 0 300 0 0 Total revenues 1,084,681 2,045,503 1,364,077_ _ 4,919,323 Expenditures Pavement preservation 0 1,882,424 2,048,456 3,595,521 Transfers out-#303-Sullivan Brdg Rpr 0 192,039 0 0 Transfers out-#303-Evergreen 16-32 0 79,945 0 0 Transfers out-#303-Sidewalk Infill 0 27,043 0 0 Total expenditures 0 2,181,451 2,048,456 3,595,521 Revenues over(under)expenditures 1,084,681 (135,948) (684,379) 1,323,802 Beginning fund balance 0 1,084,681 948,733 264,354 Ending fund balance S 1,084,681 $ 948,733 $ 264,354 S 1,588,158 go Fund:311 Pavement Preservation Fund Spokane Valley 2014 Budget Based upon recommendations in the Pavement Management Plan Update 2011 along with field verification by Public Works staff we are recommending the following preliminary project list of pavement preservation projects for 2014: STREET FROM TO Sprague Avenue* Herald Road University Avenue Argonne Road* Sprague Avenue Broadway Avenue Sprague Avenue(EB Only)* Havana Street Fancher Road Sprague Avenue* Fancher Road Dollar Road Sprague Avenue Vista Road Herald Road Adams Road** Sprague Avenue 4th Avenue Appleway Blvd Thierman Road Park road *These are projects recommended by SRTC staff for grant funding. **These are projects eligible for CDBG funding 'Carried over from 2013 If construction bids are lower than our estimates or if grant money is received,then the following list of projects would be recommended for additional pavement preservation projects in 2014: STREET FROM TO 24th Avenue Pines Road McDonald Road Sullivan Road 16th Avenue 24th Avenue Mullen Road Sprague Avenue Broadway Avenue Park Road Mission Avenue Trent Avenue Please note: Further investigation,testing and evaluation will be necessary to finalize these lists. 81 Fund: 312 Capital Reserve Fund Spokane Valley 2014 Budget This fund was created in 2013 to be used to account for the accumulation of resources for a number of future capital projects. Source of funds was a 2013 transfer of a portion of the General Fund fund balance in the amount of$7,826,207. Potential projects for which resources of this fund included: • The replacement of the western most portion of the Sullivan Street Bridge that accomodates southbound traffic. • The acquisition or construction of a City Hall building. • Development of a joint library and City park site adjacent to Balfour Park. In 2013 the City appropriated$120,150 for a variety of capital projects including: • $60,000 for business route signage • $42,150 for site development of the Balfour Park 1 Library project • an$18,000 transfer to Fund#303 for design costs related to landscaping alongside Appleway Avenue Projects in 2014 will include: • a$2,320,000 transfer to Fund#303 that represents the City's anticipated match towards a$15.3 million replacement of the westbound portion of the Sullivan Road Bridge that is anticipated to take place during 2014 and 2015. • a$250,000 transfer to Fund#303 for landscaping alongside Appleway Avenue Budget Summary 2014 2011 2012 2013 Proposed Actual Actual Budget Budget Revenues Transfers in#001 0 0 7,826,207 0 Investment Interest 0 0 0 _ 0 Total revenues 0 0 7,826,207 0 Expenditures Business Route Singage 0 0 60,000 0 Balfour Park!Library site development 0 0 42,150 0 Transfers out#303-Sullivan Rd W Bridge 0 2,320,000 Transfers out#303-Appleway Landscapinc 0 0 18,000 250,000 Total expenditures 0 0 120,150 2,570,000 Revenues over(under)expenditures 0 0 7,706,057 (2,570,000) Beginning fund balance 0 0 0 7,706,057 Ending fund balance 0 0 7,706,057 $ 5,136,057 22 Fund:402 Storm Management Fund Spokane Valley 2014 Budget The purpose of the Stormwater Management Fund is to account for the funds related to the maintenance, improvement and expansion of the City's storm sewer system. The revenue for this fund originates from a stormwater fee collected on behalf of the City by Spokane County. The annual fee is$21 for each single family unit and$21 per each 3,160 square feet of impermvious surface for all other properties. Each increment of 3,160 square feet is know as an equivalent residential unit(ERU). Accomplishments for 2013 • Completed design and construction on 4 stormwater capital projects • Eliminated stormwater discharges to the Spokane River from the Sullivan Road Bridges • Completed the Underground Injection Control(UIC)Assessment and Retrofit Plan • Completed the City's first Stormwater Capital Improvement plan for 2014-2019 • Developed and implemented an ongoing structure inspection program • Facilitated a 30-year interlocal agreement with WSDOT to construct/operate Decant Facility Goals for 2014 • Complete small works projects per the Stormwater CIP • Complete design and construction of stormwater capital projects in the current CIP • Update specifications and bid the street sweeping contract • Continue development and refining a Stormwater Capital improvement Program • Continue work with WSDOT to build a decant facility to process/dispose liquid and solid stormdrain debris Budget Summary 2014 2011 2012 2013 Proposed Personnel-FTE Equivalents Actual l Actual ! Budget Budget Engineer 1.0 1.0 1.0 1.0 Engineering Technician II 1.0 1.0 1.0 1.0 Assistant Engineer 1.0 1.0 1.0 1.0 Maintenance/Construction Inspector 1.5 1.5 1.5 1.5 Planning Grants Engineer 0.0 0.0 0.0 0.25 Total FTEs 4.5 4.5 4.5 4.75 Interns 2.0 2.0 2.0 2.0 Revenues Stormwater Management fees 1,785,381 1,789,489 1,800,000 1,835,000 Investment Interest 2,833 2,601 1,800 2,500 Miscellaneous 47,571 45,308 0 0 Nonrecurring Grant Proceeds 373,861 64,838 200,000 0 Total revenues 2,209,646 1,902,236 2,001,800 1,837,500 Expenditures Wages,Payroll Taxes&Benefits 417,874 373,824 475,604 505,535 Supplies 13,427 12,158 16,300 15,900 Services&Charges 1,017,181 1,014,609 1,127,120 1,065,076 Intergovernmental Services 23,076 24,820 27,000 26,500 Transfers out-#001 0 0 13,400 13,400 Transfers out-#501 70,248 16,567 1,567 1,567 Transfers out-#501 -new vehicle 0 0 0 30,000 Capital construction 91,211 145,585 1,047,000 900,000 Property acquisition 0 0 0 250,000 VMS Trailer 0 0 0 16,000 Total Expenditures 1,633,017 1,587,563 2,707,991 2,823,978 Revenues over(under)expenditures 576,629 314,673 (706,191) (986,478) Beginning fund balance 2,697,333 1,991,142 Ending fund balance $ 1,991,142 $ 1,004,664 83 Fund:403 Aquifer Protection Area Spokane Valley 2014 Budget In 1985 voters of Spokane County approved a ballot proposition to create the Spokane Aquifer Protection Area(APA) as well as corresponding aquifer protection area fees with both sunsetting December 31,2005. Boundaries of the APA included portions of unincorporated areas(including what is now Spokane Valley)and the cities of Liberty Lake, Millwood and Spokane. In 2004 the City of Spokane Valley approved a resolution authorizing the inclusion of its municipal boundaries within the APA. The APA program was subsequently reauthorized through 2025 with voter approval. All fees are collected by Spokane County. In 2009 the City of Spokane Valley(City)entered into an interlocal agreement with Spokane County(County)that authorized the County to collect and retain APA fees through 2010 for a variety of projects including: • up to$100,000 annually through 2010 to the Spokane Regional Health District to provide for data base management related to monitoriing of septic tanks and their potential impact on water quality in the Spokane Valley Rathdrum Praire Aquifer. • a septic tank elimination program(STEP)designed to replace septic tanks with sanitary sewer systems. In the 2004 interlocal agreement the City and County also agreed that for the years 2011 through 2025 the APA fees remaining after the payment of reasonable administration and billing fees incurred by the County would be distributed annually between the County,City and City of Spokane on a proportional basis relative to the amount generated in unincorporated areas,the City and City of Spokane. The fees collected on the City's behalf by Spokane County are expended entirely on stormwater related projects that designed to protect the acquifer. These tees plus grant monies received from a number of granting agencies finance a variety of capital projects. Budget Summary 2014 2011 2012 2013 Proposed Actual Actual ' Budget Budget Revenues Spokane County 417,326 510,934 500,000 500,000 Grant DOE-Decant Facility 0 0 735,000 0 Grant DOT-Decant Facility 0 0 150,000 0 Grant DOE-Sprague UIC Elimination 0 0 610,331 0 Grant revenue 0 96,291 0 870,000 Miscellaneous 0 2 0 0 Investment Interest 0 0 1,000 0 Total Revenues 417,326 607,227 1,996,331 1,370,000 Expenditures Sprague Swales 0 1,133,211 40,000 0 14th Ave Custer to Carnahan 0 0 300,000 0 Bettman-Dickey Storm drain 0 0 250,000 0 Decant Facility 0 0 980,000 0 Broadway SD Retrofit(design only) 0 0 0 60,000 Outfall Diversion Projects(design only) 0 0 0 60,000 SE Yardley Retrofits 0 0 0 1,000,000 Total Expenditures 0 1,133,211 1,570,000 1,120,000 Revenues over(under)expenditures 417,326 (525,984) 426,331 250,000 Beginning fund balance (108,658) 317,673 Ending fund balance $ 317,673 $ 567,673 84 Fund:501 Equipment Rental 8,Replacement Fund Spokane Valley 2014 Budget The Equipment Rental&Replacement Fund(ER&R)is an Internal Service Fund that is designed to provide the funds necessary to purchase new vehicles and equipment at predetermined life cycles. This fund operates by charging each City department a monthly rental rate for the vehicles they use. The fee is based upon the estimated useful life of the vehicle and its replacement cost. The theory behind this program is that it allows City departments to budget vehicle replacement costs as a reocurring expense over an extended period of time rather than as an intermittent capital expense that may be difficult to afford in any single year. In the event a City department requires an additional vehicle that actually adds to the fleet rather than simply replaces an existing vehicle,then that department must budget for the initial purchase price and transfer the necessary funds to the ER&R Fund to make the acquisition. In subsequent years the department will then begin paying a replacement fee spread out over the estimated useful life of the new vehicle. The 2014 Budget includes an appropriation of$90,000 to add three 1/2 ton pickups for our Public Works Department. Source of financing for the pickups will be$15,000 from Street Fund#101,$30,000 from Stormwater Fund#402 and$45,000 from the Equipment Rental&Replacement Fund#501 fund balance. Budget Summary 2014 2011 2012 2013 Proposed Actual ! Actual Budget Budget Revenues Transfers in-#001 (replacements) 15,400 0 15,400 15,400 Transfers in-#101 (replacements) 0 119,344 10,777 10,777 Transfers in-#101 (addtl'pickup) 0 0 0 15,000 Transfers in-#101 (plow replace.) 9,100 0 150,000 75,000 Transfers in-#402(addtl'pickup) 0 0 0 30,000 Transfers in-#402(replacements) 0 0 1,567 1,567 Investment Interest 1,456 1,498 1,000 1,000 Total Revenues 25,956 120,842 178,744 148,744 Expenditures Computer replacement[ease 0 0 0 0 Software/Hardware replacement 0 0 0 0 Snow plow replacement 0 0 0 0 Vehicle Replacement 0 0 50,000 90,000 Total Expenditures 0 0 50,000 90,000 Revenues over(under)expenditures 25,956 120,842 128,744 58,744 Beginning fund balance 1,053,177 1,181,921 Ending fund balance $ 1,181,921 $ 1,240,665 85 Fund:502 Risk Management Fund Spokane Valley 2014 Budget The City of Spokane Valley Risk Management Fund was established to account for insurance costs,claims settlement and administration of a Risk Management Safety Program. This fund also accounts for unemployment claims filed by former employees through the State of Washington. Budget Summary I 2014 2011 1 2012 2013 Proposed • Actual j Actual Budget Budget Revenues Transfers in-#001 319,000 319,000 319,000 325,000 Investment Interest 25 9 0 0 Total Revenues 319,025 319,009 319,000 325,000 Expenditures Auto&Property insurance 282,419 255,185 300,000 325,000 Unemployment Claims 24,087 10,340 19,000 0 Miscellaneous 2,349 862 0 0 Total Expenditures 308,855 266,387 319,000 325,000 Revenues over(under)expenditures 10,170 52,622 0 0 Beginning fund balance 20,420 30,590 83,212 83,212 Ending fund balance $ 30,590 $ 83,212 $ 83,212 $ 83,212 86 c s o 0 O o 0 a l 0 0 cri `a ° a t ° r r z a° g 0• M V N 2 N O M 421 2 2 W 431 O O N O 0 0 0 A O p 0 O M1N 0 o o 0 N 10 n 99640.0��0y 000�03 n P9.N 0 �I01y 0 CI (C O N ei N v m d o a m m 0 0 a 4i o 0 0i 0 d m n 1n N N N t7 r a C Y1 rl 01 O1 (0 a 0 r 0 0 m u N v r G b a a P 0 P O 0 0 0 m E o 0 ak 6 C R I y o o 0 0 o a 0 0:'2, 0 t o . 4 4 y 5 a b b h ry N �t a .9 0 a O In- P 0 0 0 O In a Oj Ny '( a 0000 if•••. 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V, Lk' it a o az `, m Q Ea © acm v E ° o ° c n U m o a g:2' n[g a m r c o a c a , -O▪ u 4 o «C ' " _ 8 x, P c ° u .-ti d 4 E«U ° ° 7 U § C 6 C I , 2 R'8 Z j 11•E C n a m ° 4 '2N `a P -?V 8�gvEv,V a y, - 3ix' a3 aS aaE3 ° a9..E 3' Ev = 3 ' 3 • T ° LL :,t al il?U 9 U, A O � O p Q a E, O E 2N =I.g C o O ,p_ O - Q °F O a ti ,,c.L fL Q A q 9 4 S, O– G. a 2 f ° a L ° gO ' O O w tl Q C c •.U a Ao c„o Lc a o .2°u H 2'n N 2g'47I, = 0 [ C) � P CI a• N In v o V /) n n _ 'Nu v a U ' t' _ ° w_ o > c > . ,_o.?.1. ` E l a � ` m E 6=_ E °m o n.> a s 2,. a ° ca Z0aL a a ° no na a coE U QR lmn)Co m UU Q=m U 4 Tco U U N<c to O ? m0co 0 I- m 1 2 otrN�va'V 0 In 10)Nn mm e ? n®mm .a O P P a P P P P P P P P P d a 4 N d n x 0 0 0 0 N, C W c =O CITY OF SPOKANE VALLEY,WA Full Time Equivalent Employees Difference from Adopted Proposed 2013 to 2014 2009 1 2010 I 2011 I 2012 I 2013 2014 +(-) #001 -General Fund City Manager/City Clerk 5 5 5 5 5 5 Legal 3 3 3 3 3 3 Deputy City Manager 8 8 7 7 6 6 Finance 10 12 11 11 10,75 11.75 1.000 (1) Human Resources 2 2 2 2 2 2 Public Works 7.5 7,5 7.5 7 7 7.375 0.375 (2) CD-Administration 3 3 3 3 2 2 CD-Engineering 8 8 6 6 8 7 (1.000) (3) CD-Planning 9 9 8.5 8.5 8 8 CD-Building 14.75 14.75 12.75 12.75 11.5 12.5 1.000 (3) Parks&Rec-Admin 2 2 2 2 2 2 Parks&Rec-Recreation 1 1 1 1 1 1 Parks&Rec-Senior Cnir 1 1 1 1 1 1 Parks&Rec-CenterPlace 7 7 5 5 5 5 Total General Fund 81.25 83.25 74.75 74.25 72.25 73.625 1.375 #101 -Street Fund 5 5 4.5 5 5 5.375 0.375 (2) #303-Street Capital Project Fund 3.5 3.5 3.5 3.5 3.5 3.5 #402-Storm Water Fund 4 4 4.5 4.5 4.5 4.75 0.250 (2) Total FTEs 93.75 95.75 87.25 87.25 85.25 87.250 2.000 (1) Reflects the addition of a 1.0 FTE Help Desk Technician. (2) Reflects the addition of a 1.0 FTE Planning Grants Engineer. (3) Reflects the transfer of an employee from one division to another. 88 1 2013 Work Force Comparison The 30 Washington Communities with a Population of 30,000 to 100,000 CITY POPULATION FULL-TIME PART-TIME Bellingham 82,310 725 55 Yakima 92,620 685 17 � Renton 95,540 642 16 Redmond 55,840 568 23 Olympia 48,480 532 11 Kirkland 81,730 481 42 Richland 51 ,150 448 30 Auburn 73,235 396 3 Kennewick 76,410 329 8 Lynnwood 35,960 304 18 Bremerton 37,850 300 16_ Longview 36,940 287 8 Pasco 65,600 286 5 Bothell 34,460 277 11 Federal Way 89,720 275 15 Puyallup 37,980 262 11 Lacey 44,350 251 4 Walla Walla 31 ,930 236 15 Marysville 62,100 232 9 Lakewood 58,310 227 7 Issaquah 32,130 226 11_ Edmonds 39,950 193 5 Mount Vernon 32,710 189 24 Pullman 30,990 187 35 Wenatchee 32,520 158 4 Shoreline 53,670 115 14 Spokane Valley 91,490 85 2 Sammamish 48,060 65 4 Burien 48,030 56 10 University Place 31,340 43. 7 AVERAGE 302 15 Source: Association of Washington Cities Survey: 2013 Full Time 7/22/2013 89 Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE Salary Schedule Effective January 1, 2014 Position Title I Grade 2014 Range City Manager Unclassified _ Deputy City Manager 21-22 8,888.39 - 13,432.15 City Attorney 21 8,888.39 - 12,089.04 Community Development Director 21 8,888.39 - 12,089.04 Finance Director 21 8,888.39 - 12,089.04 Public Works Director 21 8,888.39 - 12,089.04 Parks and Recreation Director 19 7,199.37 - 9,792.94 Human Resources Manager 18 6,480.26 - 8,813.21 Planning Manager 18 6,480.26 - 8,813.21 Building Official 18 6,480.26 - 8,813.21 Senior Engineer-Capital Projects, Development 18 6,480.26 - 8,813.21 Deputy City Attorney 18 6,480.26 - 8,813.21_ Senior Engineer-Traffic, GIP Planning/Grants 17 5,831.91 - 7,931.56 Accounting Manager 17 5,831.91 - 7,931.56 City Clerk 16 5,248.20 - 7,137.95 Engineer 16 5,248.20 - 7,137.95 Senior Plans Examiner _ 16 5,248.20 - 7,137.95 Public Works Superintendent 16 5,248.20 - 7,137.95 Senior Administrative Analyst 16 5,248.20 - 7,137,95 Senior Planner 16 5,248.20 - 7,137.95 Development Services Coordinator 16 5,248.20 7,137.95 Associate Planner 15 4,724.02 - 6,424.59 CenterPlace Coordinator 15 4,724.02 - 6,424.59 Assistant Engineer 15 4,724.02 - 6,424.59_ IT Specialist 15 4,724.02 - 6,424.59 Engineering Technician II 15 4,724.02 - 6,424.59 GIS/Database Administrator 15 4,724.02 - 6,424.59 Human Resource Analyst 14 4,251.88 - 5,782.58 Accountant/Budget Analyst 14 4,251.88 - 5,782.58 Administrative Analyst 14 4,251.88 - 5,782.58 Planner 14 4,251.88 - 5,782.58 ° Building Inspector II 14 4,251.88 - 5,782.58 Plans Examiner 14 4,251.88 - 5,782.58 Public Information Officer 14 4,251.88 - 5,782.58 'Engineering Technician I 14 4,251.88 - 5,782.58 Senior Permit Specialist 14 4,251.88 - 5,782.58 Maintenance/Construction Inspector 13-14 3,826.38 - 5,782.58 Recreation Coordinator 13-14 3,826.38 - 5,782.58 Customer Relations/Facilities Coordinator _ 13 3,826.38 - 5,204.11 Code Enforcement Officer 13 3,826.38 - 5,204.11 Building Inspector I 13 3,826.38 - 5,204.11 Planning Technician 13 3,826.38 - 5,204.11 Deputy City Clerk 12-13 3,445.00 - 5,204.11 Senior Center Specialist 12-13 3,445.00 - 5,204.11 Human Resources Technician 12-13 3,445.00 - 5,204.11 Permit Facilitator 12 3,445.00 - 4,683.59 Help Desk Technician 12 3,445.00 - 4,683.59 Administrative Assistant 11-12 3,099.55 - 4,683.59 Permit Specialist 11-12 3,099.55 - 4,683.59 Accounting Technician 11-12 3,099.55 - 4,683.59 Maintenance Worker 11-12 3,099.55 - 4,683.59 Office Assistant II 10-11 2,789.41 - 4,215.44 Custodian 10 2,789.41 - 3,793.02 Office Assistant I 9-10 2,510.78 - 3,793.02 Note: Slight rounding differences may exist between the figures reflected on this page and the actual payroll rates computed by the Eden Payroll System. 90 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. 91 Division — Can be a subunit of a that define accepted accounting department which encompasses a principles. substantial portion of the duties assigned to a department (e.g. Building Division GASB — The Governmental Accounting in the PIanning and Community Standards Board, established in 1985, is Development Department). the current standard-setting board for governmental GAAP. Encumbrance — The commitment of appropriated funds to purchase an item General Fund—The principal operating or service. To encumber funds means to fund of the City used for general set aside or commit funds for a specified governmental operations. Taxes and future expenditure. fees that generally have no restriction on their use support it. Expense -- Charges incurred (whether paid immediately or unpaid) for General Obligation (G.O.) Bonds -- operations, maintenance, interest or This type of bond is backed by the full other charges. faith, credit and taxing power of the government issuing it. Face Value — The amount of principal that must be paid at maturity for a bond Indirect Cost—A cost necessary for the issue. functioning of the organization as a whole, but which cannot be identified Fiscal Year — A twelve-month period with a specific product, function or designated as the operating year for activity. accounting and budgeting purposes in an organization. Infrastructure — The physical assets of a government (e.g. streets, water, sewer, Full-time Equivalent Position (FTE) — public buildings, and parks). A full-time or part-time position converted to the decimal equivalent of a Interfund Transfers — The movement full-time position based on 2,080 hours of monies between funds of the same per year. For example, a part-time governmental entity. person working 20 hours per week would be equivalent of 0.5 of a full-time Levy --- To impose taxes for the support position. of the governmental activities. Fund—A fiscal entity with revenues and Long-term Debt—Debt with a maturity expenses that are segregated for the of more than one year after the date of purpose of carrying out a specific issuance. purpose or activity. Mission Statement—A broad statement GAAP — Generally Accepted of the intended accomplishment or basic Accounting Principles. Uniform purpose of a program. minimum standards for financial accounting and recording, encompassing Modified Accrual Accounting — A the conventions, rules, and procedures basis of accounting in which 92 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. 93