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CITY OF SPOKANE VALLEY, WA
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• 2014 ANNUAL BUDGET
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City of Spokane Valley, Washington
Annual Budget
For the Fiscal Year
January 1 through December 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
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•• City Council Members •
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• Thomas Towey, Mayor •
• Position#7
• Gary Schimmels, Deputy Mayor •
• Position#4 •
•• Rod Higgins Dean Grafos •
• Position #1 Position#2 •
Arne Woodard Chuck Hafner •
•• Position #3 Position#5 •
• Ben Wick •
• Position #6 j
• Staff •
•• Mike Jackson, City Manager ••
•• Vacant, Deputy City Manager •
• Mark Calhoun, Finance Director •
• John Hohman, Community Development Director •
• Mike Stone, Parks & Recreation Director
• Eric Guth, Public Works Director •
• Cary Driskell, City Attorney •
• Christine Bainbridge, City Clerk •
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s p OF
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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 fund, 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
$10,919,932 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.
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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.
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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.
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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,
`/
. A.
Mike Jackson
City Manager
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S }f 11707 E Sprague Ave Suite 106 • Spokane Valley WA 99206
po ne 509.921.1000 • Fax: 509.921.1008 • cityhall @spokanevalley.org
4.00 galley
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.
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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.
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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 fund types used by the City of Spokane Valley:
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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 —REET 1 Capital Project Fund
• #302—REET 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:
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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:
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State of Washington 6.50%
City of Spokane Valley 0.85%
Spokane County 0.15%
Spokane Public Facilities District 0.10% *
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 0.60% *
8.70%
*Indicates voter approved sales taxes.
• Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes, such as the
City's law enforcement contract. This tax is authorized at 1/10 of 1% of retail sales transacted in the
County. Of the total amount collected, the State distributes 10% of the receipts to Spokane County, with
the remainder allocated on a per capita basis to the County and cities within the County.
• Public Safety Sales Tax
Beginning in 2005, an additional .1% voter approved increase in sales tax was devoted to public safety
purposes. This .1% was approved by the voters again in August 2009. Of the total amount collected,the
State distributes 60% of the receipts to Spokane County, with the remainder allocated on a per capita
basis to the cities within the County.
• 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
government purpose.
Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April, July and
October. The City imposes a tax on the following forms of gambling at the following rates: Bingo (5%
gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less prizes); Card playing (10%
gross).
• Leasehold Excise 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 1st 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 I 101 I 105 I 123 11 301 I 302 312 I 402 Total In
001 0 39,700 30,000 0 0 0 0 13,400 83,100
204 0 0 0 0 93,152 93,151 0 0 186,303
303 0 0 0 0 268,575 585,097 2,570,000 7,101 3,430,773
In: 309 192,500 0 0 0 0 0 0 0 192,500
311 888,823 282,000 0 616,284 184,472 184,472 0 0 2,156,051
501 15,400 100,777 0 0 0 0 0 31,567 147,744
502 325,000 0 0 0 0 0 0 0 325,000
6,521,471
Total Out 1,421,723 422,477 30,000 616,284 546,199 862,720 2,570,000 52,068 6,521,471
0
#001-General Fund is budgeted to transfer out$1,421,723 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 including:
• $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 54.72% 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 '4%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 #DIV/0!
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 tax-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&Rec-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 $ I %
#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 #DIV/0!
Public Works(autocad licenses) 0 0 0 8,800 8,800 #DIV/0!
Parks&Recreation(CP chairs) 0 0 0 11,350 11,350 #DIV/0!
Public Safety(precinct improvements) 0 0 24,000 24,000 #DIV/0!
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% 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
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/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/0!
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/0!
Hawk Signal 0 0 0 25,000 25,000 #DIV/0!
Software 0 0 0 6,750 6,750 #DIV/0!
Transfers out-#501 (new pickup) 0 0 0 15,000 15,000 #DIV/0!
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 #DIV/0!
Total revenues 7,800 0 7,800 7,800 0 0.00%
Expenditures
Miscellaneous 0 0 0 0 0 #DIV/0!
Capital Outlay 0 0 0 0 0 #DIV/0!
Total expenditures 0 0 0 0 0 #DIV/0!
Revenues over(under)expenditures 7,800 7,800 7,800
Beginning fund balance 63,941 63,941 71,741
Ending fund balance 71,741 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 #DIV/0!
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
#120-CENTER PLACE OPERATING RESERVE FUND
Revenues
Investment Interest 0 0 0 0 0 #DIV/0!
Miscellaneous 0 0 0 0 0 #DIV/0!
Total revenues 0 0 0 0 0 #DIV/0!
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 #DIV/0!
Total revenues 7,000 0 7,000 7,300 300 4.29%
Expenditures
Operations 0 0 0 0 0 #DIV/0!
Total expenditures 0 0 0 0 0 #DIV/0!
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 #DIV/0!
Subtotal revenues 700 0 700 700 0 0.00%
Expenditures
Snow removal expenses 0 0 0 500,000 500,000 #DIV/0!
Total expenditures 0 0 0 500,000 500,000 #DIV/0!
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 #DIV/0!
Total revenues 1,600 0 1,600 1,700 100 6.25%
Expenditures
Capital Outlay 0 0 0 0 0 #DIV/0!
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
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 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
#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 $
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 #DIV/0!
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 #DIV/0!
Transfers in-#402 0 0 0 7,101 7,101 #DIV/0!
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 @ Argonne/Mullan 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/1-90 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(bike/ped) 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 Argonne/Mullan 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%
XX0 ITS Infill Project Phase 1 (PE START 2014) 0 0 0 91,891 91,891 #DIV/0!
XXD 8th Avenue-McKinnon to Fancher 0 0 0 300,000 300,000 #DIV/0!
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 #DIV/0!
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 #DIV/0!
Edgecliff picnic shelter 0 0 0 65,000 65,000 #DIV/0!
Discovery Playground equipment 0 0 0 50,000 50,000 #DIV/0!
Shade structure at Discovery Playground 0 0 0 15,000 15,000 #DIV/0!
City entry sign 0 0 0 70,000 70,000 #DIV/0!
Park signs(3) 0 0 0 22,500 22,500 #DIV/0!
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
#310-CIVIC FACILITIES CAPITAL PROJECTS FUND
Revenues
Miscellaneous 0 0 0 0 0 #DIV/0!
Investment Interest 0 0 0 1,900 1,900 #DIV/0!
Total revenues 0 0 0 1,900 1,900 #DIV/0!
Expenditures
Miscellaneous 0 0 0 0 0 #DIV/0!
Capital 0 0 0 0 0 #DIV/0!
Total expenditures 0 0 0 0 0 #DIV/0!
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 #DIV/0!
Grants 0 165,793 165,793 2,763,272 2,597,479 1566.70%
Investment Interest 0 0 0 0 0 #DIV/0!
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 $ I %
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 #DIV/0!
Business Route Signage 60,000 0 60,000 0 (60,000) (100.00%)
Balfour Park/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/0!
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 2013 and 2014
May 28 Amendment Amended Budget $
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/0!
Total Recurring Revenues 1,801,800 0 1,801,800 1,837,500 35,700 1.98%
Expenditures
Wages/Benefits/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%
Transfersout-#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/0!
VMS Trailer 0 0 0 16,000 16,000 #DIV/0!
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 #DIV/0!
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 9/24/2013
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 #DIV/0!
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/0!
Outfall Diversion(design only) 0 0 0 60,000 60,000 #DIV/0!
SE Yardley Retrofits 0 0 0 1,000,000 1,000,000 #DIV/0!
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 $ I %
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/0!
Transfers in-#402 (new pickup) 0 0 0 30,000 30,000 #DIV/0!
Total revenues 178,744 0 178,744 148,744 (30,000) (16.78%)
Expenditures
Computer replacement lease 0 0 0 0 0 #DIV/0!
Software/Hardware replacement 0 0 0 0 0 #DIV/0!
Vehicle Replacement 50,000 0 50,000 90,000 40,000 80.00%
Snow Plow Replacement 0 0 0 0 0 #DIV/0!
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/0!
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/0!
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
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
CITY OF SPOKANE VALLEY, WA
2014 General Fund Revenues
$36,823,500
Recreation Program Fees
2% Miscellaneous
1%
Fines& Forfeitures
3%
Service Revenues
4%
State Shared Revenues
5%
Franchise Fees/Business
Registrations \
3%
Gambling Tax
2%
Public Safety Sales Taxes
2%
Criminal Justice Sales Tax
4%
Property Tax
30%
Sales Tax
44%
Other Special Revenue Funds
1%
Street Fund
7%
Debt Service Fund
_1%
CITY OF SPOKANE VALLEY, WA
2014 City Wide Revenues
$ 67,257,980
Capital Projects Funds
31%
General Fund
55%
37
Stormwater Management Fund
3%
APA Fund
2%
Internal Service Funds
0%
CITY OF SPOKANE VALLEY,WA
2014 Budget-General Fund
Detail Revenues by Type
2014
2012 2013 Proposed
IM Actual Budget Budget
Property Tax
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 Excise Tax 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-Public Safety 724,052 750,000 745,000
17,449,982 17,280,000 18,465,000
Gambling Taxes
Amusement Games 11,927 10,800 12,400
Card Games 541,696 535,500 540,000
Interest on Gambling Tax 2,728 200 2,000
Punch Boards&Pull Tabs 64,771 66,000 65,000
621,122 612,500 619,400
Licenses&Permits
Business Licenses 92,867 90,000 93,000
Comcast PEG Contribution 91,014 25,000 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
Streamline Mitigation of Sales Tax 557,415 540,000 557,400
Payment in Lieu of Taxes-DNR 8,898 4,800 4,800
CJ-High Crime 148,505 0 148,000
MVET Criminal Justice-Population 20,548 23,500 23,800
CJ Contracted Services 134,119 130,100 134,100
CJ Special Programs 77,114 80,600 79,600
DUI-Cities 16,618 17,300 16,600
Liquor Board Excise Tax 225,791 76,100 108,900
Liquor Board Profits 898,852 812,200 813,300
Work Study Reimbursement 0 0 0
2,087,860 1,684,600 1,886,500
Service Revenues
Airway Heights Bldg.Plan Rev. 10,476 0 10,500
Building Permits 640,896 730,000 640,900
Cry Wolf Fees 001.000.000.342.28.02 170,262 130,000 171,000
Demolition Permits 3,446 3,000 3,400
Building&Planning Fees 95,403 0 104,100
Entertainment License 12,604 0 12,600
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 001.058.059.345.83.* 332,778 310,000 332,800
Plumbing Permits 50,829 40,000 50,800
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
Public Safety Grants 61,255 8,000 28,000
Fines&Forfeits-Traffic 586,000 656,000 587,000
Other Criminal-Non Traffic Fines 683,641 838,300 684,800
1,334,802 1,502,300 1,303,800
Recreation Program Charges
Activity Fees(To use a recreational facility) 438,226 397,100 405,400
Program Fees(To participate in a program) 168,250 174,400 174,100
606,476 571,500 579,500
Miscellaneous
Investment Interest 88,008 90,000 65,000
Sales Tax Interest 6,086 15,000 7,000
Property Tax Interest 0 0 0
Dept.of Ecology Grant 51,048 0 0
EECBG Grant 20,383 0 0
Police Precinct Rent&Maint. 41,636 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(h/m tax-CP advertising) 30,000 30,000 30,000
Transfer-in-#310(full paveback) 0 0 0
Transfer-in-#402(storm admin) 15,000 13,400 13,400
84,600 133,887 83,100
Total General Fund Revenue 35,911,072 35,325,487 36,823,500
38
CITY OF SPOKANE VALLEY,WA
2014 Budget-Other Funds
Detail Revenues by Type
2014
2012 2013 Proposed
Actuals I Budget Budget
101 Street Fund
Investment Interest 4,056 5,000 3,000
Grants Revenues 173,185 200,000 0
Motor Fuel(Gas)Tax 1,846,990 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
Utilities tax 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 HoteVMotel Tax Fund
Hotel/Motel Tax 490,004 490,000 490,000
Investment Interest 592 500 300
490.596 490,500 490,300
120 CenterPlace 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 Weather Reserve Fund
Investment Interest 883 700 700
883 700 700
123 City Facilities Repair&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
Facilities 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 REET 1 Capital Projects Fund
Investment Interest 1,204 500 1,000
REET 1-2nd Percent 654,264 500,000 600,000
Misc.Revenues 9,601 0 0
665.069 500,500 601,000
302 REET 2 Capital Projects Fund
Investment Interest 1,762 1,000 1,000
REET 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
Transfersin-#302 1,101,314 617,479 585,097
Transfersin-#310 140,139 0 0
Transfers in-#311 299,027 0 0
Transfers in-#312 Appleway Landscaping 0 18,000 250,000
Transfers in-#313 Sullivan 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 0 500
Transfers in-#001 106,250 50,000 192,500
Transfers in-#304 0 0 0
107,098 50,000 193,000
310 Civic Facilities Capital Projects Fund
Investment Interest 5,349 0 1,900
Misc Revenues 7,577 0 0
12,926 0 1,900
39
CITY OF SPOKANE VALLEY,WA
2014 Budget-Other Funds
Detail Revenues by Type
2014
2012 2013 Proposed
Actuals I Budget Budget
311 Pavement Preservation Fund
Grants 0 165,793 2,763,272
Transfers in-#001 2,045,503 0 888,823
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 Capital 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 2,500
Stormwater Management Fee 1,834,740 1,800,000 1,835,000
1,902,236 2,001,800 1,837,500
403 Aquifer 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 15,000
Transfers in-#402 0 0 30,000
120,842 178,744 148,744
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
General Fund Revenues 35,911,072 35,325,487 36,823,500
Total Revenues 55,878,021 64,285,594 67,257,980
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
Planning&Community
Development
9%
Public Works
2%
CITY OF SPOKANE VALLEY, WA
2014 General Fund Expenditures
$ 37,409,660
Public Safety
764%
Operation&Administrative
6%
Council& Executive
4%
General Government
8%
Parks& Recreations
7%
CITY OF SPOKANE VALLEY, WA
2014 City Wide Expenditures
$ 71,304,691
Stormwater&APA Funds
6%
Gen Gov/Risk Mgmt/ER&R
5%
Capital Projects Funds
7
32%
Public Safety
34%
Tourism Promotion
1%
Street Fund
7%
Parks& Recreation
4%
Council/Executive/Ops&
Admin
6%
Planning&Community
Development
5%
43
Supplies
Intergovernmental
CITY OF SPOKANE VALLEY,WA
2014 Budget
General Fund Expenditures by Department and Type
Wages, Benefits
&Payroll Taxes
City Council 210,658 4,192
City Manager and City Attorney 964,112 5,750
Public Safety 0 0
Operations&Administrative
Services&
Charges
I nterfund
200,100 0
139,903 0
0 23,758,643
0
0
0
Capital
Expenditures
Total
0 414,950
0 1,109,765
0 23,758,643
Deputy City Manager 590,025 2,050 61,140 0 0 0 653,215
Finance 1,151,059 7,000 22,600 0 0 0 1,180,659
Human Resources 214,905 700 22,278 0 0 0 237,883
Public Works 799,369 28,300 63,825 0 0 0 891,494
Planning &Community Development
Ad m in 232,683 3,100 55,100 0 0 0 290,883
Development Engineering 709,964 9,800 87,350 0 0 0 807,114
Planning 777,356 11,250 140,300 0 0 0 928,906
Building 1,136,956 28,200 102,500 0 0 0 1,267,656
Parks&Recreation
Administration 222,343 19,800 30,950 13,000 0 0 286,093
Maintenance 0 10,000 786,200 0 0 0 796,200
Recreation 156,702 5,350 67,100 0 0 0 229,152
Aquatics 0 2,500 487,900 0 0 0 490,400
Senior Center 81,682 2,500 5,700 0 0 0 89,882
CenterPlace 420,115 64,187 344,540 0 0 0 828,842
General Government 0 77,400 1,301,300 269,600 1,406,323 93,300 3,147,923
Total $ 7,667,929 $ 282,079 $ 3,918,786 $ 24,041,243 $ 1,406,323 $ 93,300 $ 37,409,660
44
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 $
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 #DIV/0!
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 $
(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.-Engineering
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.-Planning
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.-Building
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 #DIV/0!
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 $
(Continued from previous page)
Parks & Rec-Aquatics
Wages, Payroll Taxes & Benefits 0 0 0 #DIV/0!
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/0!
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 #DIV/0!
35,312,674 36,823,010 1,510,336 4.28%
47
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 state 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 Valley's 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 2012 2013 Proposed
Actual Actual Budget 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 $ 1,109,765
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
City of Spokane Valley
2014 Budgeted Contract Expenditures
20,000,000 -
18,000,000 -
16,000,000 -
14,000,000 -
12,000,000 -
10,000,000 -
8,000,000 -
6,000,000 -
4,000,000 -
2,000,000 -
891,304
852,965
406,777
18,144,552
81,398
77,400
1,501,222
287,081
District Court Public Defender Prosecutor Sheriff Contract Emergency Law Enf. Bldg Jail Contract Animal Control
Contract Contract Contract Management Maintenance Contract
Contract Contract
53
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,Appleway 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.
Budget Summary
2014
2011 2012 2013 Proposed
Actual 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 I 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
Fund: 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)
Maint./Construction 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
Budget 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
Ir-J011 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
Maint/Construction 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
Maint/Const 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 new ADA walkways at Discovery Playground.
• Finalized the Centennial Trail maintenance agreement.
Goals for 2014
• Develop Master Plan for Sand Volleyball Complex at Browns 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
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 $ 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-Aquatics Division
The City of Spokane Valley owns three pools: Park Road Pool,Terrace View Pool,and Valley Mission Pool.
Services include open swim,swim lessons,swim team and facility rentals. In addition, the City leases a portion
of Valley Mission Park to Splashdown Inc.for a water park.
The City currently is contracting with the YMCA for all aquatic activities within the City. The YMCA provides the
lifeguards and maintains the pools during the season.
Accomplishments for 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 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 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
Uncollectible 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
$ 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 114,941 115,569 117,000 117,000
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 21,523 2,000 20,000
Office Furniture&Equipment 0 0 3,500 0
Computer Software/Hardware 22,121 3,063 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 - 257 - -
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
Maintenance/Construction 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 $ 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
Moter Vehicle Fuel(Gas)Tax 7,835 7,790 7,800 7,800
Investment Interest 63 67 0
Total revenues 7,898 7,857 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:105 Hotel/Motel 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.
Budget Summary
2014
2011 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 drawn.
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 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 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
#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
Interfund Transfers 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 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 Management Fund#402.
Budget Summary
LI 2014
2011 2012 2013 Proposed
Actual Actual Budget Budget
Revenues
Grant Proceeds 3,297,974 3,852253 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 1,101,314 617,479 585,097
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 06-31 134,006 109,948 957,892 860,280
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 @ Argonne/Mullan 42,887 1,255 219,599 50,000
Spokane Valley-Millwood Trail 3,778 3,834 200,000 100,000
24th Ave Sidewalk-Adams to Sullivan 1,696 43,091 0 0
Greenacres Trail-Design 44,787 2,816 0 0
In-House Design-Sidewalk Infill 7,851 529,155 337,507 364,425
Sidewalk&Tansit Stop Accessibility 9,500 233,859 33,198 0
Sullivan Rd W Bridge Replacement 54,386 949,390 800,000 8,888,189
Mansfield Ave.Connection 477 21,996 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 wide safety improvements 0 841 450,995 341,928
Wellesley Ave&Adams rd sidewalk 0 27,137 554,500 30,000
Argonne/Mullan corridor safety-Indiana to Broadway 0 0 104,460 0
Argonne Rd-Empire to Knox 0 0 172,785 0
Sprague ave 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
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(106,129,130,131,151,152) 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 73,646 177,918 177,918
Ending fund balance $ 73,646 $ 177,918 $ 177,918 $ 177,918
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
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
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 Fund's audited fund balance that exceeded$26,000,000 as of December 31,2010. The 2010 ending
fund balance was$27,461,703 which resulted in an additional 2011 transfer of$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$26,000,000 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 finanacial commitment to pavement
preservation is sustainable at an annual level of no less than$1,539,767 including$888,823 from the General
Fund#001;$282,000 from the Street Fund#101;$184,472 from the REET 1 Capital Projects Fund#301;and$184,472
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 expended in a given year will remain in the fund and will be available for reappropriation in subsequent
years.
Please see the following page for a list of proposed/potential projects in 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 $ 1,084,681 $ 948,733 $ 264,354 $ 1,588,156
80
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
Mullan 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/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
82
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 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 2004 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 fees 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&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 lease 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
2014
2011 2012 2013 Proposed
Actual 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
CITY OF SPOKANE VALLEY,WA
Capital Expenditures for 2014
Total Capital Expenditures and Related Financing Sources $ 20,985,561 $ 61,750 $ 268,575 $ 585,097 $ 262,500 $ 832,249 $ 2,570,000 $ 1,173,101 $ 250,000 $ 90,000 $14,726,269 $ 166,020
1 Contingency amount is to cover unforseen overruns,costs related to projects that were expected to complete in 2013 and the costs of projects that have not yet had funding sources identified.
-Dollar figures in Italicized Bold font are paid from a combination of existing fund balance and fund revenue that is not attributable to a single project.
87
SOURCE OF FUNDS
#101
#301
#302
#303
#311
#312
#402
#403
#501
2014
REET 1
REET 2
Street
Aquifer
Equipment
I
Expenditure
Capital
Capital
Capital
Pavement
Capital
Stormwater
Protection
Rental&
Developer
Capital Outlay Description
Budget
Street
Projects
Projects
Projects
Preservation
Reserve
Management
Area
Replacement
Grants
Contributions
#303 Street Capital Projects Fund
0060 Argonne Road-190 to Trent
$ 860,280
116,138
744,142
0061 Pines(SR27)ITS Improvements
$ 10,000
1,350
8,650
0123 Mission Ave-Flora to barker
$ 382,410
51,625
330,785
0141 Sullivan Rd/Euclid PCC(PE/RVV)
$ 123,090
16,617
106,473
0142 Broadway @ Argonne&Mullan PCC int,(PE/RVV)
$ 50,000
6,750
43,250
0145 Spokane Valley-Millwood Trail
$ 100,000
100,000
0149 Sidewalk Infill
$ 364,425
50,794
7,101
306,530
0155 Sullivan Rd VV Bridge Replacement
$ 8,888,189
2,320,000
6,568,189
0156 Mansfield Ave Connection
$ 1,158,727
20,151
972,556
166,020
0159 University Rd/l-90 Overpass Study
$ 50,000
6,750
43,250
0166 Pines Rd(SR27)&Grace Ave.Intersection Safety
$ 538,850
538,850
0167 Citywide Safety Improvements
$ 341,928
32,410
309,518
0168 Wellesley Ave Sidewalk&Adams Rd Sidewalk
$ 30,000
19,208
10,792
0177 Sullivan road Corridor Traffic Study
$ 100,000
13,500
86,500
0181 Citywide Traffic Sign Upgrade
$ 50,000
50,000
0185 Appleway Landscaping-Phase 1
$ 250,000
250,000
ITS Infill Project Phase 1
$ 91,891
18,379
73,512
8th Avenue-McKinnon to Fancher
$ 300,000
300,000
Contingency 1
$ 1,000,000
100,000
100,000
800,000
Subtotal
$ 14,689,790
0
268,575
585,097
0
0
2,570,000
7,101
0
0
11,092,997
166,020
#101 Street Fund
$ 30,000
30,000
-Patch trailer
-Hawk signal
$ 25,000
25,000
-Software
$ 6,750
6,750
Subtotal
$ 61,750
61,7501
0I
0I
0I
0I
0I
0I
0I
0I
0
0
#309 Parks Capital Projects
Fund
-Capital-various projects
$ 262,500
262,500
Subtotal _ $
262,500
0
I 0
I 0
I 262,500
I 0 a
0
I 0
l 0
I 0
0
0
#311 Pavement Preservation Fund
0179 2013 Street Preservation Phase 2
1,610,000
217,350
1,392,650
0186 Adams road resurfacing Project
198,760
27,686
171,074
0187 Sprague Ave Preservation Project
1,352,841
182,634
1,170,207
0188 Sullivan Rd Preservation Project
33,920
4,579
29,341
Appleway-Thierman to Park
400,000
400,000
0
Subtotal
$ 3,595,521
0
1 0
0
I 0
I 832,249
I 0
I 0
I 0
I 0
I 2,763,272
0
#402 Stormwater Management Fund
-Capital-various projects
900,000
900,000
-Property acquisition
250,000
250,000
-Variable messaging system(VMS)trailer
16,000
16,000
Subtotal
$ 1,166,000
01
01
01
01
01
01
1,166,000
I 0I
0I
0
0
#403 Aquifer Protection
Area Fund
-Broadway stormdrain retrofit
60,000
60,000
-Outfall diversion
60,000
60,000
-SE Yardley retrofits
1,000,000
130,000
870,000
Subtotal
$ 1,120,000
0
0
0
0
0
0
0
250,000
0
870,000
0
#501 Equipment Rental and Replacement Fund
-3 one-half ton pickups
90,000
90,000
Subtotal
$ 90,000
01
01
01
01
01
01
01
01
90,000
I 0
0
Total Capital Expenditures and Related Financing Sources $ 20,985,561 $ 61,750 $ 268,575 $ 585,097 $ 262,500 $ 832,249 $ 2,570,000 $ 1,173,101 $ 250,000 $ 90,000 $14,726,269 $ 166,020
1 Contingency amount is to cover unforseen overruns,costs related to projects that were expected to complete in 2013 and the costs of projects that have not yet had funding sources identified.
-Dollar figures in Italicized Bold font are paid from a combination of existing fund balance and fund revenue that is not attributable to a single project.
87
CITY OF SPOKANE VALLEY,WA
Full Time Equivalent Employees
Difference from
Adopted Proposed 2013 to 2014
2009 I 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 Cntr 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
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 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, CIP 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 Planning and Community Standards Board, established in 1985, is
Development Department). the current standard-setting board for
governmental GAAP.
Encumbrance — The commitment of
appropriated funds to purchase an item General Fund—The principal operating
or service. To encumber funds means to fund of the City used for general
set aside or commit funds for a specified governmental operations. Taxes and
future expenditure. fees that generally have no restriction on
their use support it.
Expense — Charges incurred (whether
paid immediately or unpaid) for General Obligation (G.O.) Bonds —
operations, maintenance, interest or This type of bond is backed by the full
other charges. faith, credit and taxing power of the
government issuing it.
Face Value — The amount of principal
that must be paid at maturity for a bond Indirect Cost—A cost necessary for the
issue. functioning of the organization as a
whole, but which cannot be identified
Fiscal Year — A twelve-month period with a specific product, function or
designated as the operating year for activity.
accounting and budgeting purposes in an
organization. Infrastructure — The physical assets of
a government (e.g. streets, water, sewer,
Full-time Equivalent Position (FTE) — public buildings, and parks).
A full-time or part-time position
converted to the decimal equivalent of a Interfund Transfers — The movement
full-time position based on 2,080 hours of monies between funds of the same
per year. For example, a part-time governmental entity.
person working 20 hours per week
would be equivalent of 0.5 of a full-time Levy — To impose taxes for the support
position. of the governmental activities.
Fund—A fiscal entity with revenues and Long-term Debt— Debt with a maturity
expenses that are segregated for the of more than one year after the date of
purpose of carrying out a specific issuance.
purpose or 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
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 BEET 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 mot 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 20I4 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
Estimated Estimated
Beginning Ending
Fund Fund Total Fund
Annual Appropriation Funds No. Balance .Revenues Sources Appropriations Balance
General Fund 1 001 20,735,863 36,823,600 I 67,559,363 37,409,660 20,149,703 !
Street Fund -_ 1 101 , 2,090,538 4,611,600 I 6,702,138 4,688,216 • 2,013,922
Paths&Trails Fund 103 71,741 7,800 I 79,541 0 79,541
•Hotel/Motel Fund 105 186,772 I 490,300 677,072 I 577,000 100,072 1
CenterPlace Operating Reserve Fund f 120 I 300,000 I 0 1 300,000 0 300,000
Service Level Stabilization Fund 1 121 5,448,531 " 7,300 I 5,455,831 0 i 5,455,831
Winter Weather Reserve Fund 122 503,588 700 I 504,288 500,000 4,288
City Facilities Repair&Replacement l 123 1,789,263 1,700 ' 1,790,963E 616,284 1,174,674
Debt Service LTGO 03 204 0 627,823 627,823 I 627,823 0
REET 1 Capital Projects Fund ° 301 457,409 601,000 1,058,409 1 546,199 512,210
REST 2 Capital Projects Fund 302 771,239 601,000 1,372,239 I 862,720 509,519 I
Street Capital Projects 303 177,918 I 14,689,790 14,867,708 I 14,689,700 177,918
Parks Capital Projects Fund 309 302,423 I 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 311 284,354 4,919,323 5,183,677 I 3,595,521 • 1,588,156
Capital Reserve Fund 312 7,706,057 0 ; 7,708,057 1 2,570,000 ! 5,136,057
41,915,770 I 63,576,736 1 105,492,606 I 66,945,713 38,546,793
I i
Estimated Estimated
Beginning Ending
Fund Working Total Working
Working Capital Funds No. Capital Revenues Sources Appropriations Capital
�
Storm4vater Management Fund j 402 I 1,991,142 I 1,837,500 3,828,642 2,823,978 1,004,664
,Aquifer Protection Area Fund 403 317,673 I 1,370,000 1,687,673 1,120,000 667,673
Equipment Rental&Replacement Fund 501 1,181,921 I 148,744 1,330,665 90,000 1,240,665
Risk Management Fund 502 : 83,212 1 325,000 408,212 : 325,000 83,212
I I 3,573,948 1 3,681,244 I 7,255,192 ; 4,358,976 2,808,214 I
Total of all Funds I F 45,489,718 1 67,257,980 I 112,747,698 I 71,304,691 41,443,007 I
The total balance of all funds appropriated for 2014 is S71,304,691.
Section 2. Renaming Fund 301 and 302. Fund 301 entitled "Capital Projects" is hereby renamed
"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,20 4:7
t r /� ` �:il 111aS E. 6 Vey, ayN� o K7:2
�
A . 0S (�
A- N ! S f t Vl!j
.pristine Bainbridge, City Clerk
Approved As To Form:
(2 p`) `"' c�{'�t
Office of to City Attol y
Date of Publication: J/---/ , (/71.J
Effective Date: J 6 -, 6
i
Ordinance 13-016 Adopting 2014 Budget Page 3 of 3