Ordinance 05-029 Adopts 2006 Budget •
CITY OF SPOKANE VALLEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO. 05-029 •
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, ADOPTING A BUDGET FOR TEE PERIOD JANUARY 1, 2006
THROUGH DECEMBER 31, 2006 APPROPRIATING FUNDS AND ESTABLISHING
SALARY SCHEDULES FOR ESTABLISHED POSITIONS.
WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of
Spokane Valley at least sixty (60) days before the beginning of the City fiscal year beginning January 1,
2006 and ending December 31,2006; 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
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WHEREAS, notice was posted and published on September 9, 16 and October 7, 2005 that the City
Council in the City of Spokane Valley would meet and receive public comment in the City Council
Chambers prior to the adoption of the budget; and
WHEREAS, following the filing of the preliminary budget with the City Clerk, notice of the same
and three hearings on the budget, the City Council desires to adopt the 2006 budget, including all
allowances and an appropriation for each fund so that a balanced budget, where appropriations are limited
to the estimated revenues, is adopted for the City.
NOW, THEREFORE, the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Action of 2006 Budget. The budget for the City of Spokane Valley for the year 2006
is hereby adopted as the balanced budget of the City with appropriations limited to the total estimated
revenues of-the City. The final budget for 2006 is attached hereto and by this reference is incorporated
herein pursuant to RCW 35A.33.075. For summary purposes, the total estimated appropriations for each
separate fund plus the aggregate total for all such funds is set forth as follows:
FUND APPROPRIATION
GENERAL FUND $29,885,64I
STREET FUND 4,131,256
ARTERIAL STREET FUND 568,655
TRAILS& PATHS FUND 23,053
HOTEL/MOTEL FUND 400,667
DEBT SERVICE 1 1'GO 03 600,000
CAPITAL PROJECTS FUND 1,210,000
SPECIAL CAPITAL PROJECTS FUND 1,070,713
STREET CAPITAL PROJECTS FUND 8,385,843
MIKAI3EAU POINT CAPITAL FUND 783,205
STREET BOND CAPITAL FUND 902,460
CD BLOCK GRANT FUND -0-
CAPITAL GRANTS FUND 8,21 1,000
BARKER BRIDGE FEDERAL FUND 558,000
STOR.MWATER MANAGEMENT FUND 1,621,534
Ordinance 05-029,Annual Appropriation Ordinance 2006 Page I of 2
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PARKS CAPITAL PROJECTS FUNDD 1,300,000
EQUIPMENT R&R FUND 693,257
RiSK MANAGEMENT FUND 189,939
RESERVES
• CIVIC FACILITIES PROJ. 1,100,000
CENTERPLACIE 300,000
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SERVICE LEVEL 1,000,000
WINTER WEATHER 500,000
TOTAL APPROPRIATIONS $63,435,223
The total balance of all funds appropriated for the year 2006 is $63,435,223
Section 2. Positions and Salary Schedules. The various positions and salary ranges for City
Employees are attached to this Ordinance as Appendix"A."
Section 3. Transmittal of Budget. A complete copy of the budget as adopted,together with
a copy of this Ordinance shall be transmitted by the City Clerk to the Division of Municipal Corporations
in the Office of the State Auditor and the Association of Washington Cities.
Section 4. Severability. If any section, sentence, clause or phrase of this ordinance shall be
held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or
phrase of this ordinance.
Section S. Effective Date. This Ordinance shall be in full force and effect five(5)days after
the date of publication of this Ordinance or a summary thereof in the official newspaper of the City.
PASSED by the City Council this 15t day of November, 2005.
04.-ethl..
Diana Wilhite, Mayor
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hristine ainbrid_ City Clerk
Approved As To Form:
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Office ofth:4 'ity Attorney
Date of Publication: 11-18-05
Effective Date: 11-23-05
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Ordinance 05-029,Annual Appropriation Ordinance 2006 Page.2 of 2
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Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
2006 Salary Schedule
Position Title Grade 2006 Range
City Manager Unclassified
Deputy City Manager 21 $ 7,020 - $9,000
City Attorney 21 7,020 - 9,000
Community Development Director 21 7,020 - 9,000
Finance Director 21 7,020 - 9,000
Public Works Director 21 7,020 - 9,000
Parks and Recreation Director 19 5,686 - 7,290
City Engineer 19 5,686 - 7,290
Planning Manager 18 5,118 - 6,561
Building Official 18 5,118 - 6,561
Senior Engineer-Capital Projects, Development 18 5,118 - 6,561
Senior Engineer-Traffic, CIP Planning/Grants 17 4,606 - 5,905
Deputy City Attomey 16 4,145 - 5,314
City Clerk 16 4,145 - 5,314
Engineer 16 4,145 - 5,314
Senior Planner 16 4,145 - 5,314
Accounting Manager 16 4,145 - 5,314
Senior Plans Examiner 16 4,145 - 5,314
IT Specialist 15 3,731 - 4,783
Associate Planner 15 3,731 - 4,783
Assistant Engineer 15 3,731 - 4,783
Public Works Superintendent 15 3,731 - 4,783
CenterPlace Coordinator 15 3,731 - 4,783
Human Resource Analyst 14 3,358 - 4,305
Accountant/Budget Analyst 14 3,358 - 4,305
Administrative Analyst 14 3,358 - 4,305
Assistant Planner 14 3,358 - 4,305
',Building Inspector II 14 3,358 - 4,305
Plans Examiner 14 3,358 - 4,305
GIS Technician 14 3,358 - 4,305
Public Information Officer 14 3,358 - 4,305
Engineering Technician 14 3,358 - 4,305
Senior Permit Specialist 14 3,358 - 4,305
Maintenance/Construction Inspector r 13-14 3,022 - 4,305
Recreation Coordinator 13-14 3022 - 4,305
Code Enforcement Officer 13 3,022 - 3,874
Building Inspector I 13 3,022 - 3,874
Planning Technician 13 3,022 - 3,874
Deputy City Clerk 12-13 2,720 - 3,874
Senior Center Specialist 12-13 2,720 - 3,874
Administrative Assistant 11-12 2,448 - 3,487
Permit Specialist 11-12 2,448 - 3,487
Accounting Technician 11-12 2,448 - 3,487
Maintenance Worker 11-12 2,448 - 3,487
Office Assistant II 10-11 2,203 - 3,138
Office Assistant I 9-10 1,983 - 2,824
Recreation Assistant _ 5 1,301 - 1,668_
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I;Christine Bainbridge, City Clerk for the City of Spokane Valley, Washington, do hereby certify
that the attached is a full, true, and correct copy of Ordinance No. 05-029, approved by the Spokane
Valley City Council at its Special Meeting of November 15,2005 .
WITNESS my hand and official seal this 18th day of November,2005
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istine Bainbridge, Spokane Valle Ci Clerk
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1 2006
. §
Preliminary Budget
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CITY OF SPOKANE VALLEY—2006 BUDGET
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Table of Contents
Budget Message
Councilmembers & Staff 1
City Manager Budget Message 2
Budget Guide
About the Budget &the Budget Process 10
Spokane Valley Budget Policies 13
Basis of Accounting and Budgeting 14
Explanation of Revenue Sources 16
Budget Summary
Revenue Assumptions 20
Expenditure Assumptions 21
Budget Summary 22
Revenues by Type 23
General Fund Revenue Sources Chart - 24
'City-Wide Revenue Sources Chart • 25
Detail Revenues by Type - . 26
Expenditures by Department 29
General Fund Expenditures by Department by Type 30
General Fund Expenditures-by Department Chart 31
General Fund Expenditure's by Type Chart 34
Expenditures
General Fund:
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Legislative Branch 33
Executive& Legislative Support 35
Public Safety 37
Contract Expenditures Chart 39
Operations &Administrative Services 40
Public Works 44
Planning& Community Development 46
Parks& Recreation 49
General Government • 54
All Other Funds:
Street Fund 55
Arterial Street Fund 56
• Trails&Paths Fund 56
Hotel/Motel Fund 57
CenterPlace Operating Reserve Fund 58
Service Level Stabilization Reserve Fund 58 '
Winter Weather Reserve Fund 59
CITY OF SPOKANE VALLEY—2006 BUDGET
Table of Contents
Debt Service Funds 60
Capital Projects & Special Capital Projects Funds 61
Street Capital Projects Fund 62
• Mirabeau Point Capital Project Fund ' 0 63
Street Bond Fund 63
Capital Grants Fund 64
Barker Bridge—Fed Grant Fund ( .64
• Parks Capital Projects Fund 65
Civic Buildings Capital Project Fund 65
Stormwater. Management Fund 66
Equipment Rental &Replacement Fund 67
Risk Management Fund 68
.City Profile& Other Budget Information
General Fund Capital Expenditures _ 69
All Other Funds Capital Expenditures . 70
Position Listing by Department 71
Full Time Equivalent Count by Year 72
2005'Workforce Comparison 73
Community Profile and History 74
Employee Salary Schedule 77
Debt Service Schedule 78
Glossary 79
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CITY OF SPOKANE VALLEY
• City Council Members
Diana Wilhite, Mayor Richard Munson, Deputy
Position#1 Position#5
Stephen Taylor Michael Flanigan
• Position#2 Position#6
Michael DeVleming Richard Denenny
Position#3 Position #7
Cary Schimmels
Position#4
Staff
David Mercier, City Manager
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Nina Regor, Deputy City Manager
Kenneth Thompson, Finance & Administrative Services Director
Marina Sukup, Community Development Director
Michael Jackson, Parks & Recreation Director
Neil Kersten, Public Works Director
Michael Connelly, City Attorney
Thomas Scholtens, Building Official •
Christine Bainbridge, City Clerk
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City Manager's Budget Message
Annual Budget For
Fiscal Year 2006
Dear Citizens, Mayor and City Council of Spokane Valley:
It is my pleasure to present the budget document for the fiscal year of 2006, which represents the
combined efforts of the City Council, staff and citizens. This year, the City Council, Planning
Commission and citizens gave much attention to establishing a City of Spokane Valley Values
Statement that will guide City government. I have included the product of their efforts here for
your consideration.
Draft Vision
"A community of opportunity where individuals and families can grow and play. and businesses
will flourish and prosper."
City of Spokane Valley Values
Community Identity and Pride. Spokane Valley promotes an environment that supports the
home and family, and job and education opportunities.
Highlight areas:
• A friendly, wholesome, safe place to live and raise a
family
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A city center and economically healthy, diverse
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downtown area
• Preservation of neighborhoods vainnar,V gru Oi t Tads
Focus on the Future. Spokane Valley is a visionary city encouraging its citizens and their
government to look to the future beyond the present generation, and to bring such ideas to public
discussion, enhancing a sense of community identity.
I lighlight areas:
• A balanced approach to growth and development 4
• Stewardship of land and resources, such as parks,
recreation and natural areas '1,4.
• Preservation and growth of the economic and '
commercial job base of the community + j
• ('enterPl ce.a rrx'v+ril gadrrmt(place
• �i Open, Collaborative Government. Spokane
Valley values a "user-friendly" government, in
which governance practices and general
• " - operations consider how citizens will be served
i, , _ in the most responsive, effective and courteous
manner.
4 C onv r Caton with the('onvmimi(Y
Highlight areas:
• Citizen participation in the decision-making process.
• Strategic use of public/private and other partnerships.
• A Can-Do attitude on the part of City employees, and fair and consistent interpretation of
regulations.
Budget Highlights
The 2006 budget continues to recognize the dynamic and changing environment within which
the City must operate. The budget process has been used to reinforce the City's commitment to
delivering its core services, and the budget document was built around funding a set of services
and investments consistent with that core mission. A summary of key budget highlights for the
Council and community's review is as follows:
Revenue: Gentle Growth: Revenue projections for the 2006 fiscal year have been increased
to account for increased sales tax receipts and for the brisk building activity
associated with an economic rebound in our region. The City's six-year financial
forecast shows conservative revenue growth beyond 2006; however those
estimates will fluctuate according to changing trends in the economy.
Expense: Moderate Growth in Current Operational Expenses:
Investing in the essential core services identified by the �11
Council and community creates baseline costs that arc
currently growing at a higher rate than tax revenues. •w :=
Even with a remarkably small internal staff, credible
programming requires an investment in basic capacity to
operate. As the City moves through its start-up phase,
threshold personnel costs, the price of operating supplies
A(an•1.,Attttrrk
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and charges for contract services have begun to deescalate from 8% to 6%
annually. That improved trend line may decline further as we approach year end.
For example, the Legislature chose to refinance the cost of the public employee
retirement system at a lesser rate than previously planned.
Capital
Investments: Successful Grantsmanship Pays Dividends: City
staff is actively pursuing funding commitments from
other sources to help pay for the cost of needed
capital improvements—roads, bridges and parks—
that benefit the community. The 2006 capital
construction program totals$10,287,000, of which the
City will contribute $1,135,000 or just 11%. ---
Street Fund: State Funding of Local Roadway Maintenance
Unchanged: This fund derives its revenues from an
allocation of the state Motor Fuel Tax distributed to Barker Roth'tMmtee
cities and towns. Currently the City receives only
about $1.2 million or about 30%of the funds needed to pay for street maintenance
activities like snow plowing, pothole repair, resurfacing eroded lanes, sweeping,
weed control, street lighting, traffic signals and state roads and a variety of other
repairs. A gas tax increase passed by the Legislature as part of a transportation
package would provide an estimated $350,000 of additional revenue. However, a
statewide ballot measure repealing the Legislature's transportation tax package
will be voted on in November. The problem facing Spokane Valley for the
foreseeable future will be closing that gap between street related revenues and
costs. Clearly, reduced expenditures would result in noticeable differences in the
conditions of local streets.
Street Fund-Operating Revenues/Expendttures
8.000,000 -
7,000.000 --�
6,000,000 • �"♦.
5,000.000
4,000.000 - _4'- _
3,000,000
2.000,000
1,000,000
2006 2007 2008 2009
—0—Revenue —S—Expenditure
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Current Fiscal Year in Review:
The second full year of operating the Washington's newest city has been challenging and
rewarding. Citizens, neighbors and passers-by have joined in the discussions at Council
meetings, Planning Commission hearings and gatherings around the community providing their
views on the broad range of issues alive in the city. The City Council applauds inclusive public
involvement that helps form the community vision, values and mission that will be relied upon in
reaching the City's potential. The group learning has been enjoyable, the workload heavy and
the effort satisfying. Despite the demands created by the dynamics of change, the City achieved
substantial progress in meeting the 2005 budget goals.
Progress in Attainment of the six (6) Major Goals (2005:
Adoption of Spokane Valley's First Comprehensive Plan in compliance with the requirements
of the Growth Management Act, including an accepted vision statement, documentation of land
use goals in support of that vision, and identification of significant transportation system goals
linked to implementation of the Plan.
A draft vision statement was created "A community of
opportunity where individuals and families can grow and play
and businesses will flourish and prosper. " A scientifically
valid survey of community attitudes and perceptions was `
commissioned and the results shared with the community. Five
(5) well attended neighborhood citizen participation meetings • t-
were held around the City. Numerous draft documents were '
prepared to stimulate discussions about frindamental issues
facing the community. Public participation has been routinely
solicited and citizen feedback received Staff issued a Draft r=�
Comprehensive Plan document for public consumption and .,- . •
•commentary. The Planning Commission has held numerous
New residential ciuntnurtirm
hearings and is deliberating their recommendations to Council.
Enactment of a Uniform Development Code that collates all of the City development related
regulations into a single, understandable reference that streamlines the permitting process and
facilitates customer service and business development.
Codification of a Uniform Development Code must follow in sequence the
adoption of a Comprehensive Plan in order to assure conforming among City
policies. However, the"architecture" of the code has been defined and allocated
in the Spokane Valley Municipal Code awaiting fulfillment.
Identification of the Elements of a Six-Year Strategic Financial Plan relying on the
increasing body of current financial information and accompanying revised forecasts of revenues
and expenses.
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A six year forecast oldie City's financial health was made to create a snapshot of
the City's long-term fiscal condition so that today's budget choices are not made
without awareness of the.financial trends that affect the sustained dJordahility of
public .services. Staff worked in close consultation with the Finance Committee
and the City Council examining a variety of expenditure reduction and revenue
enhancement scenarios in search of a formula that would support current service
levels into the future. The forecast is regularly updated to capture current
information useful in decision making. Although improved financial data has
been incorporated, the findings still show a structural imbalance between
revenues and expenses with which we must reckon.
Advancement of the interests of Spokane Valley through Effective External Relations such
as building a constructive relationship with the newly-composed Board of County
Commissioners; participating as full members of regional and
statewide boards and Commissions whose work affects the quality of ••
life in the community, and by advocating City issues with
neighboring jurisdictions, municipal organizations, the Legislature
and Congress.
Council Members serve on 27 regional boards and
commissions. Both Council and staff have initiated and • 9
maintained contact with their counterparts locally, statewide t
and nationally about the issues that matter most to Spokane
Valley. The city manager attends weekly briefing sessions
between County staff and Commissioners in an effort to build "
effective and informed relationships that lead to constructive wetro,nrryk our neighbors
arkl our legislators
solutions for City issues.
Collaboration with Wastewater Dischargers and Regulatory Agencies in pursuit of interim
and long-term resolutions to water quality and wastewater treatment capacity concerns, so that
economic development and natural resources continue to support the vitality of the region.
An incredible amount of time and energy by Council and staff were invested in
review of potentially workable interim and long-range solutions to wastewater
treatment problems. Significant ongoing collaboration with the spectrum of
interested parties consumes the attention of Council and staff
alike in an effort to provide security for the economic
development and natural resources vital to the region.
Stakeholder attitudes are beginning to shift toward solution
oriented options, rather than customary positioning on
business and environmental issues as the search for holistic
answers continues.
�, Establishment of a formal City-wide customer service program
with emphasis on timely response, a user-friendly atmosphere, and
an attitude of facilitation and accommodation within the bounds of
Alf !� responsibility, integrity, and financial capability of the City,
c'r.,unit J to genuine nUtorRrr fervav
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including organizational and job description documents while pursuing "best practices" in
customer service.
Please see the customer service section highlighted below.
The Budgetfor Fiscal Year 2006
Balanced Budget Adopted:
The 2006 budget is in balance; expenses have been limited so as not to exceed known or
reasonably predictable revenues. Glad tidings of joy were heard around City Hall in December
2004 when the start-up interfund loan of$3.69 million required to fund the first year of City
operations was stamped PAID IN FULL. Continuing that good fortune, this new budget is
designed to produce a positive fund balance a year end. In pursuit of that outcome, special
attention was given to limiting the growth in new programs and financial commitments while
City revenue and expenditure patterns stabilize. This approach allows available resources to be
put toward sustaining services consistent with Council's priorities for 2006 and beyond.
Department Achievements: Each of the City's departments undertook
an aggressive work program in 2005. The budget document contains
descriptions of their accomplishments for the year and their goals for
next year. 1 invite residents to take a few minutes to acquaint
themselves with the efforts made by municipal employees on your
behalf. I leave to the department heads the pleasure of sharing their
accomplishments and successes.
No new positions are requested this year as we strive to address the
Marnwtrei•: .r.rrni ifng demands of a city that has grown to 85,010 people.
The City Council was responsive to personnel needs that arose in 2005 as some outside service
providers choose not to renew contracts with the City and as the municipal organization adapted
its staffing levels within the confines of available revenue. As we pass through the formative
stages of incorporation, this City has taken a conservative approach to adding new City staff. A
2005 survey of 33 full service and contract Washington cities with populations greater than
30,000 revealed an average count of 819 full-time employees and 47 part-time employees. By
comparison, Spokane Valley contracted for many services and employed just 60 full-time and 3
part-time employees. [Pleas: see the attached 2005 Work Force Comparison.)
Customer Service Section
Maintaining a strong customer service orientation is a hallmark of the City's approach to
rendering programs and services authorized by the City Council on the behalf of residents.
Current customer service program elements, training and activities include:
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• Job description revisions and new employee orientation meetings highlighting our
customer service pursuits.
• Documentation of 12 steps of Customer Care and attributes of customer friendly
government.
• Employee training in communications skills, public records requests. concurrency
standards and State Environmental Policy Act requirements for development activities.
• Receptionists and Administrative Assistants serving as joyful greeters to customers
contacting the City.
• Ongoing customer surveys in the Building Department and The principles
monthly reports to Council on feedback cards.
• Intense system reviews to improve turnaround time in the guiding our
commercial permitting process and followed up by staff customer service
recommendations for improvements. philosophy are
• Ongoing analysis and training regarding the Binding Site
Plan process. Integrity
• Public Information Officer's assistance with the redesign of
website content and preparation of informational brochures Respect
(sign regulations et al.) Responsiveness
• Employees routinely displaying a positive, respectful attitude
toward customers, whether in person, on the telephone or
communicating in writing.
• Maintenance of a pleasant work place environment for customers to do business in—a
generally upbeat place to visit.
• Increased staff levels to better manage the workflow and improve the timeliness of
responses to customers.
As the City Manager, I am proud of the high level of customer service readily evident in the
organization and the strides everyone is making to keep getting better and better.
Goal Statement 2006:
The Principal 2006 Budget Goals
The 2006 budget reflects the distribution of resources consistent with the Council's
determination of core services priorities. The following goals represent just the very broad areas
of concentration important to the well being of the community.
Draft a well-defined Street Master Plan. with Funding Options, that identifies the current
condition of city streets and recommends appropriate improvements and maintenance that
preserve the value and structural integrity of the local transportation system.
Initiate the First Phase of the Sprague Corridor Revitalization Planning between University
and the freeway by contracting with a consultant to design a strategy that would strengthen the
economic viability of the corridor.
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Continue Monitoring Significant Wastewater Issues including governance of wastewater
facilities, enhanced citizen awareness of options for the future and pursuit of the most efficient
and economical use of allowed wastewater discharges.
Maintain a Strong Emphasis on internal and External Communication utilizing the Public
Information Officer and department head positions to enhance the quality, timeliness and
accuracy of internal dialogue and the information provided to citizens about city issues,
initiatives and work plans.
Explore the Available Telecommunications Infrastructure that may he accessed by public
institutions, residents and businesses within Spokane Valley.
Acknowledgments:
In closing, it has been a pleasure to work with the Council and
individual City departments to usher this annual budget in its earliest
stages. I look forward to working with the City's team over the
coming year to deliver to the citizens of Spokane Valley the services it
funds. I genuinely appreciate the citizens of Spokane Valley, the City
Council, and the individual staff members who have made it possible
for the City to successfully evolve, sample its potential and work , • •
toward a bright future. Everyone involved continues to give --
generously of their time and energy during this period of rapid �r
formation of community identity and programs, and have risen to the
many challenges facing a young enterprise. Thanks also for the
patience and feedback from the many citizens who have shown interest Center Placr,Q,x,,.ca)asset
or volunteered their time in activities to improve the quality of life in
Spokane Valley.
Respectfully,
David Mercier, City Manager
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.000 11707 E Sprague Ave Suite 106 . Spokane Valley WA 99206
. 509.921.1000 • Fax: 509.92191008 $ cityhallpspokanevalley.org •
• TO: David Mercier, City Manager and Members of Council .
FROM: Ken Thompson, Finance & Administrative Services Director
. DATE: - July 27, 2005 .
S.1.1113jECT: About the Budget and the Budget Process
The budget includes the tinancial planning and legal authority to obligate public funds. •
Additionally, the budget provides significant policy direction by the City Council to the
staff and community_ As a result, the City Council, staff` and public are involved in
establishing the budget for the City of Spokane Valley.
The budget provides four functions: , . .
1. Policy Document •
The budget ftmctions 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 thy-to-day activities of the City staff, ..
An Operational_Guide .
• The budget of the City reflects its operation, Activities of each City function and -
1 - 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, Link with the General Public . - .
. . The budget provides a unique opportunity to allow and encourage public review of City
operations, The budget.describes the activities of the City,:the reason or cause for those
activities, future implications, and the direct relationship to the citizenry.• .
4_ A Legally Required Financial Planning Taal
`he.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 (RCM. 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 it the fund level_ The revenues of the City are
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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
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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 approved by
one more than the majority after holding one public hearing.
Significant Changes to the 2006Budget
A review of the 2006 preliminary budget reveals the following significant changes:
Revenues
1. Sales tax receipts have been increased $1,402,000 reflecting more accurate
coding by retailers of sales locations and growth in retail sales of 5+%.
2. Property taxes have been decreased$1,800,000 because Library operations
are now part of the Spokane County Library District which will levy property
taxes for this service. .
3. Planning and Building fees have been reduced $263,000 anticipating a
slowing of new construction and a more conservative estimate of revenues.
Expenditures.
1. Construction costs for CenterPlace at Mirabeau Point, have been reduced by
$2,000,000 because this project has been completed.
2. Reserves have been set aside for unanticipated operating costs at Centerplace,
extraordinary snow plowing and deicing, service level stabilization during an
economic downturn and future civic facilities. It is unlikely these
• reserves will be used during 2006. However, this conservative approach has
increased the budget by$2,100,000.
3. Library expenditures of$2,270,000 have been removed from the budget
because library operations are now part of the Spokane County Library
District
4. Capital grant projects are expected to be$1 million greater than 2005 due to
the availability of state funding.
5. An economic study to investigate the feasibility to redevelop Sprague Avenue
has increased the budget by$250,000.
•
12 .
' f
•
•
City of Spokane Valley
elected Budget Policies •
•
Department directors have primary responsibility for formulating budget
• proposals in line with City Council and City Manager priority direction, and for
• implementing them once they are approved.
The Finance Department is responsible for coordinating the overall preparation
and administration of the City's budget, This function is fulfilled in compliance
with applicable State of Washington statutes governing local government
• budgeting practices. -
- The Finance Department assists department staff in identifying budget problems,
formulating solutions and alternatives, and implementing any necessary corrective
actions. - - •
Interfund c1iarges will be based on recovery of the direct costs associated with
providing those services.•
Budget adjustments requiring City Council approval will occur through the
ordinance process at t . fund level prior to fiscal year end.
The City's budget presentation will be directed at displaying the City's services
plan in a ourncillconstitient-friendly format.
The City will pursue ending fund balances for operating funds at a level of no less
than eight percent-of revenue. - .
• Beginning in. 010:short term debt shall not exceed 10% of revenues., No long
term debt will be incurred without identification of a revenue source to repay the
• debt. Long term debt will be incurred for'capital purposes only.
The City will Maintain equipment replacement funds that will receive annually
budgeted contributions from the operating expenses of depaitment's owning the
capital equipment in an amount necessary to replace the equipment at the end of
its useful life. Life cycle assumptions and required contributions will be reviewed
annually as part of the budget process, •
•
•
•
•
•
1 3
•
•
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 Washington State law, Chapter 43.09.20
RCW, and in compliance with generally accepted accounting principles as set forth by
the Governmental Accounting Standards Board.
Basis of Presentation - Fund Accounting
The accounts of the City of Spokane Valley are organized on the basis of funds, each of
which is considered a separate accounting entity. Each fund is accounted for with a
separate set of double-entry accounts that comprise its assets, liabilities, fund equity,
revenues and expenditures or expenses, as appropriate. The City's resources are
allocated to and accounted for in individual funds depending on their intended purpose.
The following are the fund types used by the City of Spokane Valley:
Governmental Fund Types
Governmental funds are used to account for activities typically associated with state
and local government operations. All governmental fund types are accounted for on a
spending or "financial flows" measurement focus, which means that typically only
current assets and current liabilities are included on related balance sheets. The
operating statements of governmental funds measure changes in financial position,
rather than net income. They present increases (revenues and other financing sources).
and decreases (expenditures and other financing uses) in net current assets. There are
four governmental fund types used by the City of Spokane Valley:
General Fund -
This fund is the primary fund of the City of Spokane Valley. It accounts for'all financial
resources except those required or elected to be accounted for in another fund.
Special Revenue Funds
These funds account for revenues that are legally restricted or designated to finance
particular activities of the City of Spokane Valley. Special Revenue funds include the
Street Fund, Arterial Street Fund, Trails & Paths Fund, Hotel/Motel Fund, CenterPlace
Operating Reserve Fund, Service Level Reserve Fund, Civic Facilities Reserve Fund, •
and Winter Weather Reserve Fund.
Debt Service Funds
These funds account for financial resources which are designated for the retirement of
debt. Debt Service funds are comprised of the Debt Service LTGO 03.
Capital Project Funds
These funds account for financial resources, which are designated for the acquisition or
construction of general government capital projects. Capital Project Funds include the
Capital Project Fund, Special Capital Projects Fund, Streets Capital Projects Fund,
14
Mirabeau Point Capital Project Fund, CDBG Fund, Capital Grants Barker Bridge
Federal Grant Fund,and Parks Capital Projects Fund_
Proprietary Fund Types.
Proprietary funds are used to account for activities similar to those found in the
private sector where the intent of the governing body is to finance the full cost of
providing services, including depreciation, which based on the commercial model
uses a flow of economic resources approach. Under this approach, the operating
statements for the proprietary funds focus on a measurement of net income
(revenues and expenses) and both current and non-current assets and liabilities are
reported on related balance sheets: Their reported fund equity (net total assets) is
segregated into contributed capital and retained earnings components. As described
below,there are two generic fund types in this category:
Enterprise Funds
These funds account for operations that provide goods or services to the general
public and are supported primarily by user charges. The Stormwater Management
Fund is included in this group of funds.
Internal Service Funds
These funds account for operations that provide goods or services to other •
departments or funds of the City. The Equipment Rental and Replacement Fund and
Risk Management Fund are included in this group of funds.
•
Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized in the
accounts and reported in the financial statements. The City of Spokane:Valley uses
a modified accrual basis of accounting. Modified accrual recognizes revenues when
they become both measurable and available to finance expenditures of the current
period.. The basis of accounting for enterprise and internal service funds is full
accrual. The appropriate basis is used throughout the budgeting, accounting, and
reporting processes. Full accrual is a method of accounting that matches revenues
and expenses with the period to which they relate, rather than focusing on actual
cash flows.
In this method, for example, an asset is depreciated as it is "used up", and the
expense.is recognized in periodic increments, rather than assuming the asset holds
its value until it is actually disposed of. However, since the focus of budgeting is on
the revenues and expenditure accounts, depreciation and amortization are not
considered budgetary accounts, and are excluded from the budgeting system.
Budgets and Budgetary Accounting
Annual appropriated budgets are adopted for all funds. These funds are budgeted on
the modified cash basis of accounting. The financial statements include budgetary
comparisons for those funds.
Budgets are adopted at the fund level that constitutes the legal authority for _.
expenditures. Annual appropriations for all funds lapse at the fiscal period end.
15
•
•
•
EXPLANATION OF REVENUE SOURCES
GENERAL FUND REVENUES:
•
Property Tax R_evenue
Property taxes play an essential role in the finances of the municipal budget. State law limits the
City to a$3.60 levy per$1,000 assessed valuation, deducting from there the levy of$1.50 by the
Spokane County Fire Districts #1 and #8, along with deducting $0.50 for library levies, which
leaves the City with the authority to levy $1.60 for its own purposes. The levy amount must be
established by ordinance by November 30th prior to the levy year.
Local Retail Sales and Use Tax
The local retail sales and use tax is comprised of two separate .5% options with the County
receiving 15% of each .5%. After deducting .01% as a County administrative-fee, the City's
effective rate is .84%.
Local, Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes,
such as the City's law enforcement contract. This tax is authorized at 1/10 of 1% of retail sales
transacted in the County. Of the total amount collected, the State distributes 10% to the County,
with the remainder being distributed by population to the cities and the unincorporated areas of
the County. Beginning in 2005, an additional .1% voter approved•increase in sales tax will be
devoted to criminal justice purposes.
Gambling Tax Revenues •
•
Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to
gambling. Funds remaining after necessary expenditures for such enforcement purposes may be
used for any general government purpose. '
Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April,
July and October. The City imposes a tax on the following forms of gambling at the following
rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Games (2% gross, less
prizes); Punch Boards(5%net); Pull Tabs(5%net); 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.
16
•
•
State-Shared Revenues
State-shared revenues are received for liquor sales, and motor vehicle excise taxes including
travel trailer and camper excise tax. These taxes are collected by the State of Washington and
shared with local governments based on population. State-shared revenues are distributed on
either a monthly or quarterly basis, although not all quarterly revenues are distributed in the same
month'of the quarter.
The 2005 population figure used in the 2006 Preliminary Budget is 85,010 as determined by the
Office of Financial Management for Washington State. This figure is important when
determining distribution of State shared revenues or'.a per capita basis.
Liquor Board Profits and Liquor Excise 1ax
Cities receive a share of both liquor board profits and liquor excise tax receipts. The profits are
distributed on the last day of March, June, September, and December. The excise portion is
distributed on the last day of Janimry, April, July, and October. To be eligible to receive these
revenues, a city must devote at least two percent of the distribution to support an approved
alcoholism or drug addiction program.
Service Revenues
Fees are charged for services rendered by the City of Spokane Valley. Most of the fees in the
. General Fund are construction inspections and permits,related to services such as planning,
. zoning.and building. . •
•
Fines and Forfeitures
Fines and penalties are collected as a result of Municipal Court rulings and other miscellaneous •
rule infractions. All court fines and penalties are shared with the State and the City, on average,
keeps less than 50% of the amount collected.
Recreation Pro-ram Fees
. The Parks and Recreatiou Departrn.ent charges foes for selected recreation programs. These fees
offset some of the costs related to providing the program.
•
Investment Interest
The City earns investment interest on sales tax, property tax, and fund investments.
OTHER FUND D REVENUE
STREET FUND: •
Motor Vehicle Fuel Excise Taxjgas tax'
. There are two separate distributions to cities of revenues from this tax. Cities with a population
of 1 5,000 and above are required to account for the per capita share of the unrestricted gas tax as
a source to finance street maintenance. Both distributions are no longer required to be accounted
for in separate funds but it is the City's policy to continue with this practice. The City expects to . ,f
receive $21.52 per capita in motor vehicle fuel excise tax in 2006. These dollars must be spent
17
on street improvements. No increase in tax is projected because a ballot measure which would
repeal a tax increase will be on the November ballot.
ARTERIAL STREET FUND:
Motor Vehicle Fuel Excise Tax(gas tax)
(See Street Fund—Motor Vehicle Fuel Excise Tax).
TRAILS &PATH FUND: 0
A small percentage of the City's gas tax must be set aside for trails and paths. This money will
likely accumulate for several years until adequate dollars are available for a project.
HOTEL/MOTEL FUND:
This fund receives all revenue resulting from the Hotel/Motel Tax levied upon charges made for
the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp and other
transient accommodations in the City. The tax rate is 2 percent of the selling price or charge
made for the lodging. It is collected and administered by the Washington State Department of
Revenue. State law requires that these taxes be credited to a special fund with limitations on use,
principally to support tourism/convention activities and related facilities, as prescribed by RCW
67.28.310.
DEBT SERVICE FUND LTGO 03:
The Public Facilities District will provide funding for the debt service on CenterPlace Bonds.
The City's Capital Projects and Special Capital Projects Funds will provide funding for the debt
service on street bonds.
CAPITAL PROJECTS FUND:
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on
each sale of real property at the rate of one-quarter of one percent of the selling price. The
revenue generated is be used for financing capital projects as specified in the capital facilities
plan under the Growth Management Act.
SPECIAL CAPITAL PROJECTS FUND:
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional
excise tax on each sale of real property at the rate of one-quarter of one percent of the selling
price. The revenue generated is to be used for financing public works capital projects as
specified in the capital facilities plan under the Growth Management Act.
18
INTERFUND TRANSFERS:
Many funds receive their revenues from other funds in the form of an i,nterfund transfer. These
transfers may represent payments for service, an operating transfer, or a concentration of
revenues for a specific project. The following funds receive transfers from other funds.
General Fund is budgeted to receive transfers from the Street Fund, Stormwater
Management Fund, and the Hotel/Motel Fund of $25,000, $15,000 and $40,000,
respectively.
Street Fund is budgeted to receive a transfer from the General Fund of$2,000,000.
Trails & Paths Fund is budgeted to receive a transfer from the Street Fund in the amount
of$5,053.
Street Capital Projects Fund is budgeted to receive transfers from and Street Bond Fund
of $902,460, Arterial Street Fund of $332,270, Stormwater Management Fund of
$150,000, and Special Capital Projects Fund of$977,713.
Debt Service Fund is budgeted to received transfers from both.of the Capital Projects
Fund and the Special Capital Projects Fund of$93,000.
. Capital Grants Fund is budgeted to receive a transfer from the Special Capital Projects
Funds and Arterial Street Fund of$1,117,000 and $236,385, respectively.
Equipment Rental & R.eplacement is budgeted to receive transfers from the General fund
for interfund charges in the total amount of$210,465.
Risk Management Fund is budgeted to receive $166,200 from the General Fund for
employment security payments and City insurance premiums.
•
STOR.MWA T ER MANAGEMENT FEE:
This fee is imposed upon every developed parcel of property within the City and is an annual
charge of $20.00 for each single family unit and $20.00 per 3,160 square feet of impervious
surface for all other properties. These charges arc uniform for the same class of customers or
service facilities. These fees are estimated to be $1,524,900 for 2006. _
19 •
s.
2006 PRELIMINARY BUDGET
Major Revenue Assumptions
1. The 2005 population figure used in the 2006 Preliminary Budget is 85,010 as
determined by the Office of Financial Management for the State of Washington.
This figure is important when determining distribution of State shared revenues on
a per capita basis.
2. The 2006 estimated assessed valuation (Ay) is $5,021,000,000. The City's actual
assessed value will be assigned by the Spokane County Assessor.
3. Property taxes are levied based on assessed value and the City expects to collect
95% of those taxes levied in 2006 realizing the remaining 5% niay be collected in
the following years.
4. Estimates for sales tax receipts were based on the City's actual collections in 2005.
5. Gambling taxes were estimated from amounts collected by the City in 2005.
6. Franchise fees were based upon the projected fees collected in the 2005 budget
year.
7. Liquor excise taxes and liquor profits are based upon estimates from the Municipal
- Research and Services Center(MIR.SC).
8. Fines & Forfeits were based upon projected collections by the City in 2005.
9. Building permit and land use fees were estimated by the City of Spokane Valley are
based upon 2005 records and an anticipated downturn in the construction cycle.
•
10. Real estate excise taxes were based upon projected collections by the City in 2005.
11. Gas tax revenues are based upon estimates by the City of Spokane Valley.
12. The Stormwater Management 'fee is based upon an Equivalent Residential Unit
(ERU)rate of$20.
•
20
2006 PRELIMINARY BUDGET
Major Expenditure Assumptions
1. Service levels are the same or greater than provided in 2005.
2. Positions and salary ranges are based upon the City's compensation and
classification plan.
3. Benefit amounts were based upon the proposed employee benefits plan.
4. .The contract costs for public safety, park maintenance and street maintenance are
based upon estimates by City staff.
•
•
•
•
21
_ City of Spokane Valley
2006 Budget Summary
Estimated Beg. Est Ending.
Fund Fund Balance Revenues Expenditures Fund Balance
001 General Fund $ 4,784,250 $29,803,066 $ 29,885,641 $ 4,701,675
101 Street Fund 3,100.000 3,813,000 4,131,256 2,781,744
102 Arterial Street Fund 568,655 - 568,655 -
103 Trails&Paths Fund 18,000 5,053 • 23,053 23,053
105 Hotel/Motel Fund 49,667 351,000 400,667 .
120 CenterPlace Operating Reserve 300,000 - 300,000 , 300,000
121 Service Level Stabilization 1,000,000 - 1,000,000 . 1,000,000
122 Winter Weather Reserve 500,000 - 500,000. 590,000
204 Debt Service LTGO 03 _ _ - __ _600,000 600,000 -Y-- -•301 Capital Projects Fund 190,000 1,020,000 '1,210,000 500,000
302 Special Capital Projects 50,713 1,020,000 1,070,713 500,000
303 Street Capital Projects - 8,385,843 8,385,843 -.
304 Mirabeau Point Capital Projects . 783,205 - 783,205 -
-.' 305 Street Bond Capital Projects 902,460 - 902,460 -
306 CD Block Grant Fund - - • . -
307 Capital Grants Fund - 8,211,000 8,211,000 -
308 Barker Bridge Federal Fund - 558,000 558,000 -
309 Parks Capital Projects Fund 550,000 750,000 - ''1,300,000 1,300,000
310 Civic Building Capital Projects Fund 500,000 600,000 1,100,000 • 1,100,000
402 Stormwater Management 485,413 1,539,900 1,621,534 403,779
501 Equipment R&R 482,792 210,465 693,257 500,000
502 Risk Management 23,739 166,200 p 189,939 -
• $ 14,288,894 $57,033,527• $• 63,435,223 $ 13,610,251
Cash Utilized from Fund Balance 6,401.696 -
$63,435,223. $ 63,435;223-
•
22
• City of Spokane Valley
2006 Budget
Revenues by Type •
General Fund.
Property Tax $ 8,281,000
Sales Tax 15,400,000
Gambling Tax 810,000
. Franchise Fees/Business Registrations 681,750
State Shared Revenues 1,121,000
Service Revenues 1,600,000
Fines and Forfeitures 1,350,000
Recreation Program Fees 345,516
Miscellaneous & Investment Interest • 133,800
Transfers • 80,000
Total General Fund 29,803,066
Other Funds
Street Fund • 3,813,000
Arterial Street Fund
Trails &Paths Fund 5,053
Hotel/Motel Fund 351,000 -
Debt•Service LTGO 03 600,000
Capital Projects Fund 1,020,000
Special Capital Projects Fund 1,020,000
Street Capitial Projects Fund . 8,385,843
Capital Grants Fund 8,211,000
Barker. Bridge - Federal Grant Fund 558,000
Parks Capital Fund 5 750,000
. Civic Building Capital Fund 600,000
Stormwater Management Fund 1,539;900
Equipment Rental'& Replacement 210,465
Risk Management Fund 166,200
Total Other Funds 27,230,461
Total All Funds $ 57,033,527
•
23
City of Spokane Valley
2006 General Fund Revenue Sources
$29,803,066
Recreation Program
Fines and Forfeitures Fees Other Revenue
4.5% 11% 0.4/°° Transfers
Service Revenues _ 0.3%
54%
State Shared Revenues
3 8% ,' Property Tax
278%
•
Franchise Fees
2 3%
Gambling Tax
27%
Sales Tax
51 7%
24
City of Spokane Valley
2006 Estimated City Resources
$57,033,527
Other Misc
Funds
Street Fund 0.6% Debt Service
6.7% Fund
1.1%
Capital Project
Funds
360%
1
General Fund
52.3%
Stormwater
Management
Fund
27%
Internal
Service
Funds
06%
25
- City of Spokane Valley
• 2006 Budget
•
-. • Detail Revenues by Typo
• 2004 2005 Amended 2006
General Fund Revenues Actuals Budget Budget
• ogerty Tax
- Property Tax - S 8,980,837 S 9,870,000 S 8,056,000
Property Tax-Delinquent - 185,316 225,000
8,980,837 10,055,316 8,281,000
Sale^ Tres
Sales Tax 13,561,613 12,280,000 13,880,000
Sales Tax-Criminal Justtoo 1,119,562 • 1,118,000 920,00D
Sales Tax-Public Safety - 600,000 600,000
14,681,175 13,998,000 15,400,000
Gambling T. eg
Punch Boards&Pull Tabs 149,703 130,000 120,000
• Bingo&Raffles 30,885 44,000 10,000
Card.Games 699.566 628,000 680,000
880,153 800,000 810,000
Lca ehol
, d Excis&Tit& 4,449 5,000 2,500
•
Franchise Fees 679,461 • 650,000 681,750
•
> 1e S aced :a -rums •
MVET Criminal Justice-Population 14,961 18,469 11,100
Criminal Justice Area#1 38,604 14,000 14,000
Criminal Justice Area#2 38,605 20,000 20,000
Criminal Justice Area#3 38,604 20,000 20,000
Criminal Justice Area#4 38,603 97,000 18,000
DUI-Cities 13,914 12,000 12,000
Liquor Board Excise Tax 324,151- 327,405 413,065
Liquor Board Profits , 612,835 612,835
Work Study Reimbursemnt 2,463 - -
1,104,311 1,121,709 1,121,000
•
-" : •ce Revenues
Building Permits 861,191 1,200,000 907,000
• Plumbing Permits 68,103 53,000.. 53,000
Grading Permits 726 7,000 7,000
Mechanical Permits 89,800 50,000 50,000
Demolition Permits 2,108 1,000 1,000 -
Misa Permits&Fees 389,912 • 175,000 205,000
Plans Check Fees 73,279 197,000 197,000
Planning Fees 310,385 , 180,000 180,000
1,795,504 1,663,000 1,600,000
Fines and Forfeitures
Fines&Forfeits-Traffic 534,540 600,000 675,000
Other Criminal Non-Traffic Fines 727,415 600,000 - 675,000 .
1,261,955 1,200,000 . • 1,350,000
Reaeation Program Charges
Activity Fees(To use a recreational facility) 28,727 30,000 - 224,900 ,
Program Fees(To participate in a program) 123,307 60,000 120,616
152,034 90,000 345,516
-
Investment Int r•st
Investment Interest 45,712 12,000 101,300
Sales Tax Interest 15,022 12,000 15,000
Property Tax Interest 8,615 _ 12,000 15,000
69,349 38,000 131,300
Transfers •
Transfer from Street Fund • 34,300 152,678 25,000'
Transfer from Stomukater - 54,462 15,000.
Transfer from Capital Projects - 40,000 -
Transfer from Hotet/Motel-CenterPlace - 40,000• 40,000 •
, 34,300 , 287,140 80,000
Total General Fund Revenue _ 20,643,527 $ 30,106,165_ $ 29,803,066
m
. City of Spokane Valley
2006 Budget
Detail Revenues by Typo
- 2004 2005 Amended 2006
Other Fund Revenues Actual Budget Budget
1 •S reet Fund, 203,203
Property Taxes
Motor Fuel(Gas)Tax 1,144,237 1,203,004 1,753,000
Operating Transfer-Loan Repayment - 1,259.105 -
Investment Interest 60.000
Interfund Transfer - 2,025,000 2,000,000
Interfund Loan Interest 56,694 75x000 -
1,404,134 4,562,109 3,813,000
102 Arterial Street Fund
Motor Fuel(Gas)Tax • 538,978 562,465 -
Investment Interest 7,235 4,000 -
546,213 568,465 -
103 rails&Paths Fund
Transfer from Street Fund 8,492 5,100 5,053
105 Hu el/Motel Fund,
Hotel/Motel Tax 363,444 350,000 . 350,000 •
Investment Interest 1,607 1,000 1,000
365,051 351,000 351,000
120 CenterPlace Qneratlne Reserve
Interfund Transfer - 300,000
' 121 Service Level Stabilization Reserves
Interfund Transfer - 1,000,000 -
122 Winter Weather Reserve 500,000
- Interfund Transfer
204 Debt Service-LTGO 03 '
Facilities District Revenue 395,643 397,745 . 414,000
• Debt Service Transfer from Capital Projects - - -
' Transfer from Special Capital Projects
and Special Capital Projects • 185.285 185.090 186,000
580,928 • . 582,835 600,000
301 Capital Protects Fund
' REET 1-1st.25 Percent 1,037,920 800,000 1,000,000
Investment Interest 14,658 6,000 20,000
1.052,578 806,000 1,020,000
•302 Special Capital Projects Fund
REET 2-2nd.25 Percent 972,120 800,000 1,000,000 .
Investment Interest 11,593 6,000 20,000'
983,713 806,000 1,020,000
303 Street Capita o ects '
Investment Interest 352 - -
Developer Contributions 3,021 2,987,000 -
Grant Proceeds - - • 6,023,400
• Transfer from Street Bond Fund 1,076,969 - 902,460
Transfer from General Fund = 342,300 -
• Transfer from Sewer Fund 237,344 • • - -
Transfer from Arterial Street Fund - 670,400 332,270
Transfer from Stomlwater Management Fund - 150,000 150,000
Transfer from Special Capital Projects 200,000 ' 112,600 977,713 .
1,517,687 4,262,300 8,385,843
•
27
•
City of Spokane Valley
2006 Budget
Detail Revenues by Typo
•
2004 2005 Amended 2006
Other Fund Revenues Actual Budget Budget
304 Mitibeau Prated •Investment Interest 75,829 -
Donations 2.880,670 - -
Insurance Recoveries 1.066 . - -
2,957.565 - -
305 Street Bond,
Investment Interest 37,726 - -
31$ CO Block Grant Fund
CDBG Grant Proceeds 267,803 - . -
Investment Interest 134,941 - -
402,744 - -
307 Capital Grants Fund
Capital Grant Proceeds 81,004 4,418,000 6,857.615
Transfers from Arterial Street Fund - 186,000 236,385
Transfers from Capital Projects Fund 97,050 406.000 1,117,000
178,054 . 5,010,000 8,211,000
B
308 arker Rr&lge Reoonslrudion-Fed Girtnl
Federal Grant Proceeds - 350,000 558,000
309 Parks Capital Projects
Interfund Transfers - • 550,000 750,000
310 Civic Building Capital Projects •
- Interfund Transfers - 500,000 600,000
• 401 Sewer had .
Investment Interest 334 -
402 Stom•rvrate Management Fuoct
. Stomtwater Management Fee 776,859 1,270.750 1.524,900
Investment Interest 12,394 6,000 15,000
789,254 1,276,750 1,539,900
501 F_quipmen Rental&Replacement Fund
Investment Interest • 937 - 1,500
. Workstation Charges 88,200 81,750 122,064
Pool Car Charges - 5,560 3,800 3,800
Vehicle Purchase Transfers 15,000 33,551 33,551
Vehicle Replacement Charges 19,374 26,204 49,550
• 129,071 . 145,305 210,465
502 Risk A anaciement Fund •
Employment Security Transfers 4,804 4,450 6,200
Risk Management Services 130,000 130,000 160,000
• 134,804 _ 134,450 168,200
•
Total All Other Funds 11,088,347 • - 21,708,314 27,230,461
Total Revenues 40
x$ 731,875 ,$ 5M14,479, $ 57,033,527
•
•
•
28
City of Spokane Valley
2006 Budget
Expenditures by Department
General Fund •
Legislative Branch $304,267
Legislative& Executive Services 470,105
Public Safety 16,873,541
. Operations&Administrative .
Deputy City Manager 499,405
Finance 516,895
Legal 263,750 .
Human Resources 161,120
Public Works 980,192
Planning&Community Dev.
Planning 1,095,808
Building 1,040,892
Parks&Recreation
Administration&Maintenance 847,703
Recreation 199,475
Aquatics 299,921.
Senior Center 69,269
CenterPlace 438,298 ,
General Government 5,825,000
Total General Fund 29;885,641
Other Funds '
Street Fund 4,131,256 •
-, • Arterial Street Fund 568,655
Trails and Paths Fund 23,053
Hotel/Motel Fund 400,667 •
CenterPlace Operating Reserve Fund 300,000
Service Level Stablization Fund 1,000,000
Winter.Weather Reserve Fund 500,000
• Debt Service-LTGO 03 600,000
- - Capital Projects Fund ' 1,210,000 •
. Special Capital Projects Fund 1,070,713
- Street Capitial Projects Fund 8,385;843
Mirabeau Point Capital Projects Fund 783,205
' Street Bond Capital Projects Fund 902,460
Capital Grants Fund • 8,211,000
Barker Bridge-Federal Grant Fund 558,000
' Parks Capital Projects Fund 1,300,000 '
Civic Buildings Capital Projects Fund 1,100,000
• - Stormwater Management Fund 1,621,534 -
Equipment Rental & Replacement 693,257
Risk Management Fund 189,939 _
Total All Funds $ 63,435223
•
29
i _
•
• City of Spokane Valley
2006 Budget
General Fund Expenditures by Department by Type
Wages& ••
Benefits • Supplies Services . Intergov. Interfund Capital Exp Total
General Fund .
Legislative Branch $ 149,952 $ 19,300 $ 122,068 $ - $ 12,947 $ - $ 304,267
Legislative& Executive ' 403,020 . 7,748 50,090 - 9,247 - 470,105
Public Safety - - - 16,873,541 - - 16,873,541 •
Operations&Administrative . •
Deputy City Manager 414,408 '. 5,700 67,700 - 11,597 • - 499,405
Finance 465,795 . 12,700 23,100 - 15,300 - 516,895
Legal 212,750 . 5,500 • 39,600 - 5,900 - 263,750
Human Resources 100,620. 3,500 53,300 - 3,700 - 161,120
Public Works 808,846 42,687 - 59,415 10,000 36,744 22,500 980,192
Planning&Community Dev. •
Planning 589,278 • 18,200 466,034 - 14,796 7,500 1,095,808
Building 848,929 38,575 70,635 31,240 40,864 10,649 1,040,892
Parks&Recreation .
Parks Administration 162,236 48,340 634,127 - - 3,000 847,703
Recreation- 138,575 • 4,078 48,882 - • 7,940 - 199,475
Aquatics - 299,921 - - - 299,921
Senior Center 49,999 4,800 12,570 . - 1,900 - 69,269
CenterPlace 186,263 12,830 239,205 - - - • - 438,298
General Government - 6,000 2,624,000 155,000 2,915,000 125,000 5,825,000
Total General Fund $ 4,530,671 $ 229,958 $ 4,810,647 $ 17,069,781 3,078,935 ' $ 165,649 $ 29,885,641
•
. 30
City of Spokane Valley
2006 General Fund Expenditures by Dept
$29,885,641
Legislative Branch
1 0% Legislative & Executive
Services
1 6%
General Government
19 596 41
Parks & Recreation
6-2"/0
Planning & Community �Y
Development
7 1% _
Public Safety
56.5%
Public Works _
33°/"
Operations&Administrative
Services
4 8%
31
City of Spokane Valley
2006 General Fund Expenditures by Type
$29,885,641
Interfund Payments
10.2%
Capital Outlay
0 6%
Wages & Benefits
Intergovernmental 15 2%
Payments
57.1%
Supplies
0 8%
, Services
16.1%
32
•
Fund:001 General Fund Spokane Valley
Dept-011 Legislative Branch 2006 Budget
011 -Legislative Branch
This department accounts for the cost of providing effective elected representation
of the citizenry in the governing body. The Council makes policy decisions for the
City and is accountable to Spokane Valley citizens by making decisions regarding
how resources are allocated, the appropriate levels of service, and establishing
goals and policies for the organization.
• Accomplishments for 2005
• Adopt Spokane Valley's First Comprehensive Plan The City Council will .
. shortly begin it's public hearing process on the comprehensive plan after the
Planning Commission has spent countless hours in crafting a preliminary plan for
the City.
• Enact a Uniform Development Code Completion of this task will follow the -
adoption of the Comprehensive Plan. The project has been fully outlined and titles
reserved in the municipal code awaiting enactment of the appropriate provisions.
• Identify the Elements of a Six-Year Strategic Financial Plan The Council has
spent numerous meetings working on the elements of financial planning in order to
develop comprehensive forecast for the City.
• Advance the Interests of Spokane Valley through Effective External Relations
The City Council recently hired a Public Information Officer to assist in the
development of a community relations process and establish methods to improve
communications with out citizens. •
• Collaborate with Wastewater Dischargers and Regulatory Agencies The
Council along with appropriate staff has taken an active role in participating in the
TMDL work group, comprised of wastewater discharges and regulatory agencies, to
write a plan setting water quality standards in order to meet the requirements of the
State and secure a wastewater permit from the Department of Ecology.
• Establish a formal City-wide customer service program The Council continues
to work on a customer service approve to dealing with issued in order to provide
timely responses to concerns of the citizens and persons dealing with our
Departments.
•
• 33
Fund:001 General Fund Spokane Valley
Dept 011 Legislative Branch 2006 Budget
011 -Legislative Branch
Goals for 2006
• Draft a well-defined Street Master Plan,with Funding Options,that identifies
• the current condition of city streets and recommends appropriate improvements and
maintenance that preserve the value and structural integrity of the local transportation
. system.
• Initiate the First Phase of the Sprague Corridor Revitalization Plan
between University and the freeway by contracting with a consultant to design a
strategy that would strengthen the economic viability of the corridor.
• Continue Monitoring Significant Wastewater Issues including governance of
wastewater facilities, enhanced citizen awareness of options for the future and
pursuit of the most efficient and economical use of allowed wastewater discharges.
• Maintain a Strong Emphasis on Internal and External Communication
utilizing the Public Information Officer position to enhance the quality, timeliness and
accuracy of internal dialogue and the information provided by citizens about city
issues, initiatives and work plans.
• Explore the Available Telecommunications Infrastructure and that may be
accessed by public institutions, residents and businesses within Spokane Valley.
Budget Summary
2005
2004 Amended 2006 -
Actual Budget Budget
' Personnel-FTE Equivalents
Mayor • 1:0 1.0 - 1.0
Council 6_0 6600 6.0
Total FTEs 7.0 7.0 7.0
Budget Detail
Salaries, Wages, & Benefits $ 85,521 $ 152,675 $ 149,952
Supplies 10,690 15,460 19,300
Services& Charges 87,169 109,291 122,068
Interfund Charges 11,760 10,800 12,947
•
Total Legislative Branch $ 1951140 $ 288,226 $ 304267
•
34
Fund:001 General Fund Spokane Valley
Dept: 013 Executive&Legislative Support 2006 Budget
•
013 -Executive& Legislative Support •
This department is accountable to the City Council for the operational results of the
organization, effective support of elected officials in achieving their goals; fulfillment
of the statutory requirements of the City Manager, implementation of City Council
policies, and provides communication linkage between citizens, the City Council,
City departments, and other government agencies.
Accomplishments for 2005
• Adopt Spokane Valley's First Comprehensive Plan The City_Council will
shortly begin it public hearing process on the comprehensive plan after the
Planning Commission has spent countless hours in crafting a preliminary plan for
the City.
•
• Enact a Uniform Development Code Completion of this task will follow the
adoption of the Comprehensive Plan. The project has been fully outlined and titles
reserved in the municipal code awaiting enactment of the appropriate provisions.
• Identify the Elements of a Six-Year Strategic Financial Plan The Council has
spent numerous meetings working on the elements of financial planning in order to
•
develop comprehensive forecast for the City.
• Advance the Interests of Spokane Valley through Effective External Relations
The City Council recently hired a Public Information Officer to assist in the
development of a community relations process and establish methods to improve .
communications with out citizens.
• Collaborate with Wastewater Dischargers and Regulatory Agencies The
Council along with appropriate staff has taken an active role in participating in the
TMDL work group, comprised of wastewater discharges and regulatory agencies, to
write,a plan setting water quality standards in order to meet the requirements.of the
State and secure a wastewater permit from the Department of Ecology.
• Establish a formal City-wide customer service program The Council continues
to work on a customer service approve to dealing with issued in order to provide
timely responses to concerns of the citizens and persons dealing with our
Departments.
•
•
•
•
•
•
35
•
•
•
Fund: 001 General Fund Spokane Valley
Dept: 013 Executive& Legislative Support 2006 Budget
013-Executive& Legislative Support
Goals for 2006
• Draft a well-defined Street Master Plan,with Funding Options,that identifies
the current condition of city streets and recommends appropriate improvements and
maintenance that preserve the value and structural integrity of the local transportation
system.
• Initiate the First Phase of the Sprague Corridor Revitalization Plan
between University and the freeway by contracting with a consultant to design a
strategy that would strengthen the economic viability of the corridor.
• Continue Monitoring Significant Wastewater Issues including governance of
wastewater facilities, enhanced citizen awareness of options for the future and
pursuit of the most efficient and,economical use of allowed wastewater discharges.
•.Maintain a Strong Emphasis on Internal and External Communication
utilizing the Public Information Officer position to enhance the quality, timeliness and
accuracy of internal dialogue and the information provided by citizens about city
issues, initiatives and work plans.
•
• Explore the Available Telecommunications Infrastructure,and that may be
accessed by public institutions, residents and businesses within Spokane Valley.
• Budget Summary
2005
2004 Amended 2006
• Actual Budget Budget -
Personnel- FTE Equivalents
•
City Manager 1.0 1.0 1.0
City Clerk 1.0 1.0 1.0
Deputy City Clerk 0.5 . 0.5 0.5
.Administrative Assistant(CC) 1.0 1.0 1.0
Administrative Assistant(CM) 1.0 1_0 1.0
Total FTEs • 4.5 4.5 4.5
•
Budget Detail •
Salaries,Wages, & Benefits $ 319,271 $ 391,969 $ 403,020
Supplies 6,439 6,998 7,748
• Services&Charges 32,032 38,650 50,090
Interfund Charges 5,880 5,250 9,247
Total Executive& Legislative Support $ 363,622 $ 442,867 $ 470,105
•
•
•
36
•
Fund: 001 General Fund City of Spokane Valley
Dept: 016 Public Safety 2006 Budget _
016 - Public Safety •
The Public Safety department budget provides funds for the
protection of persons and property in the city. The City contracts
with-Spokane County for law enforcement, district court,
prosecutor services, public defender services, probation
•
services, jail and animal control services. See following page for
detail information on each budgeted section.
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: $ 13,460,009
•
Judicial System -The Spokane County District Court is contracted
to provide municipal court services. The contract provides for
• the services of judge and court commissioner with related support ..
staff. Budgeted amount also includes jury management fees.
Budgeted contract amount: $ 1,693,425
•
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: $ 564,000 •
Animal Control - Spokane County will provide animal control '
•
services to include licensing, care and treatment of lost
•
or stray animals, and response to potentially dangerous animal
confrontations.
Budgeted contract amount: _ $ 433,484
•
•
•
37
•
City of Spokane Valley •
2006 Budget
016 - Public Safety
2005
•
2004 • Amended 2006
Actual Budget Budget -
Judicial System:
District Court Contract 655,756 691,328 ' 839,817
Jury Management Contract _ 7,956 5,000 5,000
Public Defender Contract 215,519 310,028 342,705
Prosecutor Contract 221,698 294,159 357,520
Crime Victim Compensation - 8,485 -
Pretrial Services Contract 25,189 32,908 48,383
Probation Services Contract 30,482 60,000 -
Subtotal Judicial System 1,156,599 1,401,908 1,593,425
Law Enforcement System: •
Sheriff Contract- 11,749,668 12,892,303 • 13,319,812
Emergency Management Contract . 56,093 64,700 72,397
Law Enf. Bldg Maintenance Contract 56,682 38,573 40,000
Vehicle Decals 5,197 10,000 10,000
Clothing&Uniforms - 7,000 7,000
Vehicle Usage Costs 222 500 5,300
Equipment Replacement Charge •5,500 5,500 5,500
Subtotal Law Enforcement System: 11,873,362 ' 13,018,576 13,460,009 •
•
Jail System:
Jail Contract 363,921 171,039 444,000
Work Release(Geiger) 30,393 118,759 120,000 .
Subtotal Jail System: 394,314 289,798 564,000
Other: •
Capital Outlays/Communications - 198,000 132,623
Fines&Forfeitures State Remittance 659,805 591,515 590,000
Animal Control Contract 399,555 409,627 433,484
Contingency Reserve - - 100,000 •
1,059,360 , 1,199,142 1,256,107
Total Public Safety $ 14,483,635 $ 15,909,424 $ 18,873,541
The increase of the Sheriff Contract is the City's portion related to the settlement of the County Sheriffs labor
negotiations. In addition,a voter approved sales tax\increase of.1%in 2004 of sales tax is designated to fund
criminal justice and public safety related costs.
•
38
City of Spokane Valley
2006 Budgeted Contract Expenditures
14,000,000 13,319,812
12,000.000 •
10,000,000
8,000,000 -
6,000.000 --
4.000,000
2.000,000 -
839.817
342,705 357,520 444,000
� ® 72,397 120,000
Distract Court Public Defender Prosecutor Sheriff Contract Emergency Jail Contract Work Release
Contract Contract Contract Management (Geiger)
Contract
39
f
Fund:001 General Fund Spokane Valley
Dept era Operations&Administrative Services 2003 Budget
018-Operations&Administrative Services
The Operations&Administrative Services Department is composed of four
divisions,the Deputy City Manager Division,the Finance Division,the Legal
Division,and the Human Resources Division.
013-Deputy City Manager Division •
The Deputy City Manager(DCM)supervises the Operations&Administrative -
Services Department,assists the City Manager in organizing and directing the
other operations of the city and•assumes the duties of the City Manager
in his/her absence. •
Accomplishments for 2005
•
•Established a formal,citywide customer service program.
•Developed model agreements for use in service contracts with Spokane County
• in order to provide consistency and enhance accountability.
•Revised the law enforcement agreement in order to simplify the cost methodology
and increase responsiveness through enhanced flexibility.
•Completed a cost-benefit analysis in regard to library annexation and presented an •
annexation measure to the citizens that proposed annexation to the Spokane County
Library District.
•Develdped and implemented Commercial Building Permit procedure to ensure
timely monitoring,response and intervention in the permit process.
•Created and implemented interdepartmental tracking systems to monitor the-
allocation of time and resources.
•Reviewed and revised the City of Spokane Valley official website. .
•Created and implemented City of Spokane Valley Communications Policies and
Procedures,including crisis communication program.
Goals for 2006
• •Review and revise city's processes to ensure reliability,consistency and
efficiency.
•Standardize'all city publications and printed materials to conform to highest
standards of professionalism and effectiveness.
• • Implement initial elements of,community communications program,including
establishing a Speakers Bureau&scheduling regular engagements on critical topics.
Budget Summary •
2005
2004 Amended 2006
Actual Budget Budget
Personnel-FfE Equivalents
Deputy City Manager 1.0 1.0 1.0
Administrative Analyst - 1.0 1.0 1.0
Public Information Officer 0.0 0.0 1.0
Office Assistant II 1.0 1.0 1.0
• Administrative Assistant 0 5 05 2.0
Total FPEs 3.5 • 3.5 6.0
Budget Detail •
Salaries,Wages,&Benefits $221,299 $331,042 . S 414,408 •
• Supplies 4,100 6,200 5,700
Services&Charges 3,554 7,700 67,700
Interfund Charges 5,880 5,750 11,597
Total Deputy City Manager Division $ 234.833 $ 350.692 .$ 499,405
•
•
ao
•
•
Fund: 001 General Fund Spokane valley
Dept: 018 Operations &Administrative Services 2006 Budget
014-Finance Division
The Finance Division provides financial management services for all city
departments. Programs include accounting and reporting, payroll, accounts payable,
purchasing, budgeting and financial planning, treasury, information technology
and investments. The department is also responsible for generating and analyzing
data related to the City's operations. The department prepares monthly, quarterly,
and annual financial reports and budgets to ensure compliance with state laws.
Accomplishments for 2005
• Expanded multi-year financial plan to a six year window to correspond with other
City plans.
• Developed an A-87 Cost Allocation.
Goals for 2006
• Continue to refine the multi-year financial plan process by comparing revenue
estimates with other area agencies.
• Identify available telecommunications infrastructure that is/could be available in the
area for use by citizens and businesses. Discuss same with economic development
agencies to determine benefits.
• Integrate information from A-87 cost allocation plan into the City budget.
Budget Summary
•
• 2005
2004 Amended 2006
Actual Budget Budget
Personnel- FTE Equivalents
Finance&Admin Services Director 1.0 1.0 1.0
Accounting Manager 1.0 1.0 1.0
Accountant/Budget Analyst 1.0 2.0 2.0
Accounting Technician 1.0 1.0 1.0
IT Specialist • 1_0 1_0 1_0
Total FTEs - 5.0 6.0 . 6.0
Budget Detail
Salaries, Wages, & Benefits $ 337,105 $ 481,869 $ 465,795
Supplies 5,128 7,700 12,700
Services &Charges 12,271 12,400 23,100
Interfund Charges 9,240 9,250 • 15,300
Total Finance Division $ 363,744 $ 511,219 $ 516,895
•
•
41
•
Fund: 001 General Fund Spokane Valley
Dept: 018 Operations & Administrative Services 2006 Budget
015 - Legal Division
•
The City Attorney provides accurate and timely legal advice to the Council, .
City departments and advisory boards and commissions on a wide variety
of municipal issues to improve effectiveness and minimize risk of City operations..
Additional funds have been included in the budget for special counsel, which
may be needed from time to time. Funding has also been included for Legal
Intern, who will provide assistance on a number of issues.
• Accomplishments for 2005
• • Drafted and negotiated new model agreements with Spokane County on all of the.
service contracts to improve consistency and clarity. _
• Collaborated with staff to finalize developer agreements that provide infrastructure
improvements or avoided potential litigation.
• Drafted/revised ordinance and contracts in support of all City.departments.
• Represented the City in various successful litigation matters which include land use,
several code enforcement cases, and a small claims case.
Goals for 2006
• Develop and deliver training on issues that staff encounter on a regular basis.
• Draft/revise ordinances and contracts in support of all City departments.
•
Budget Summary
2005 •
2004 Amended 2006
. - Actual Budget Budget
Personnel - FTE Equivalents
City Attorney 0.0 1.0 . 1.0
Deputy City Attorney 1_0 1_0 1_0
Total FTEs 1.0 2.0 2.0
Budget Detail
Salaries, Wages, & Benefits $ 79,277 $ 128,945 $ 212,750
Supplies 2,383 2,300 5,500
Services & Charges 110,354 127,562 39,600
Interfund Charges 3,360 3,500 5,900
Total Legal Division $ 195,374 $ 262,307 $ 263,750
42
•
•
Fund: 001 • General Fund Spokane Valley
Dept: 01s Operations &Administrative Services 2006 Budget
016 - Human Resources Division
Human Resources (HR) is administered through the Deputy City Manager(DCM)
who serves as the Human Resources Manager for the City. The HR operation
provides services in compensation, benefits,training and organizational •
development, staffing, employee relations, and communications.
Accomplishments for 2005
• Successfully negotiated City's first labor agreement.
• Developed New Employee Orientation program.
• Finalized personnel policies and procedures for Human Resources Division.
• Developed schedule for reviewing and revising City's job descriptions.
• Created Employee Newsletter to educate and inform employees, encourage •
interdepartmental communication and collaboration, and promote City Vision and
Values.
• Conducted training classes for employees focused on operational needs, including
computer, SEPA,.and concurrency trainings.
Goals for 2006
• Expand City's web based intranet to help provide employees with resources and
tools to improve interdepartmental cooperation.
• Develop personnel handbook to inform employees of personnel related policies
and procedures.
•
• • Review and revise Human Resources forms.
• Provide communications training opportunities for employees.
Budget Summary
•
2005
• 2004 Amended' 2006
Actual Budget Budget
Personnel-FTE Equivalents
Human Resource Analyst 0.0 1.0 1.0
Deputy City.Clerk 0055 0_5 • 0_5
Total FTEs 0.5 1.5 1.5
Budget Detail
Salaries, Wages, & Benefits $ 29,322 $ 83,062 $ 100,620
Supplies 5,781 3,500 3,500
Services&Charges • . 5,285 81,821 53,300 •
Interfund Charges 1,793 2,000 • 3,700
Total Human Resources Division • $ 42,182 $ 170,383 $ 161,120
43
•
Fund: 001 General Fund Spokane Valley
Dept 032 Public Works 2006 Budget
032 - Public Works
The Public Works Department provides overall planning and oversight of public
works projects in the City of Spokane Valley. The department provides
engineering plan review, inspection, coordination of major public works capital
improvement projects, long-range transportation planning and neighborhood traffic
management The Public Works Street Maintenance Section is responsible for
maintenance of streets.
Accomplishments for 2005
•
• Continued analysis and review with the County, City of Spokane, and Department of
Ecology regarding Wastewater Treatment Facility options. •
• Worked with the Regional Wastewater Committee to evaluate the possibilities of a
Spokane Regional Wastewater Alliance.
• Began development of a Public Works strategic plan that will provide a blueprint for
the development of the department.
• • Managed and refined contract with Spokane County and others for public works
services and construction.
• Provided engineering review and support for City funded projects and other-City
public works needs.
• Developed the Six-Year Transportation Plan (TIP) for Council adoption.
• Provided public works expertise in the Comprehensive Planning effort.
• Provided Development Review on new Commercial Development Projects, Single
Family Lots;and Multi-Family Units.
• Implemented and closely supervised the major Street Capital Projects.
Goals for 2006
• Analyze and review with the County, City of Spokane, and Department of Ecology
regarding Wastewater Treatment Facility options.
• Work with the Regional Wastewater Committee to evaluate the possibilities of a
Spokane Regional Wastewater Alliance.
• Manage and refine contract with Spokane County and other for public works '
services and construction.
•
44
•
•
Fund: 001 General Fund Spokane Valley
'
Dept 032 Public Works • 2006 Budget --
032 -Public Works
Goals for 2006, Continued
• Provide engineering review and support for City funded projects and other City
. public works needs.
.• Develop the Six-Year Transportation Plan (TIP)for Council adoption. .
• Implement and closely supervise the major Street Capital Projects.
• Provide Development Review on new Commercial Development Projects, Single
Family Lots, and Multi-Family Units.
• Update Street Design Standards.
• Budget Summary
. • - 2005
2004 Amended 2006
Actual Budget Budget
Personnel - FTE Equivalents
Public Works Director 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0 -
Senior Engineer(Development) 1.0. ' 1*.0 1.0
Senior Engineer 0.0 0.4 0.0
Assistant Engineer (Development) 1.0 1.0 1.0
Senior Engineer(CIP) 1.0 1.0 1.0
Engineer(CIP) 0.0. 1:0 . 1.0
Engineer(Development) 0.0 . 1.0 1.0
. Assistant Engineer(CIP) 1.0 1.0 1.0
Engineering Technician 1_0 1_0 1_0
Total FTEs . 7.0 9.4 9.0
Budget Detail
Salaries,Wages, & Benefits $ 526,093 $ 718,392 $ 808,846 '
• Supplies 16,048 29,878 42,687
Services & Charges 26,769 35,120 59,415
Intergovernmental Payments - - 10,000
Capital Outlay 31,866 - 22,500
• Interfund Charges 14,994 17,100 36,744
• Total Public Works $ 615,769 $ 800490 $ 980,192
45 '
•
Fund: 001 General Fund Spokane Valley
Dept: 058 Planning & Community Development 2006 Budget
058 - Planning & Community Development
The Planning & Community Development Department provides overall management
and oversight of development services including current and long-range
planning, coordination of regional environmental issues, building permitting
and inspections, and code enforcement. The Permit Center provides.coordinated,
• one-stop administration of all development permits. The Code Enforcement Officer
is responsible for the enforcement of zoning regulations and nuisance,abatement.
058 - Planning Division
The Planning Division is responsible for providing professional policy guidance
on land use issues to the City Council and Planning Commission.. It is also
responsible for processing land use permits, reviewing environmentally sensitive
areas, and providing code enforcement services.
Accomplishments for 2005
• Complete the Comprehensive Plan.
• Created or updated several application and handouts in an effort to clarify land use
processes and improve customer service.
• Provided SRTC updated land use information based on GIS analysis of draft . .
comprehensive plan. •
• Finalized the Water Resource Inventory Area (WRIA) Plan. •
• Created a digital library including information on property ownership, wetlands,
transportation,-and zoning. . • .
•
•
46
•
Fund: 001 _ General Fund . Spokane Valley
Dept: 058 Planning & Community Development 2006 Budget
• 058 Planning Division
Goals for 2006
• Update the Shoreline Master Program.
• Complete regulations implementing the Comprehensive Plan within the Uniform.
Development Code.
•
• Complete land use actions implementing the Comprehensive Plan..
• Implement staff training and professional development program'
• Establish criteria for the AutroRow overlay district. .
Budget Summary
2004
• Amended 2005 2006
. Budget Budget :•;. Budget
Personnel - FTE Equivalents . .
Community Development Director 1.0 1-.0 . • 1.0
Senior Planner 0.0 1.0 1.0•
Planning Manager 1:0 1.0 . 1.0
. Planning Manager- Current 1.0 0.0 0.0
Associate Planner- Long-Range 1.0 1.0 1.0
. Associate Planner-Current 1.0 1.0 1.0
• Assistant Planner • 2.0 1.0' 1.0 . .
Planning Technician 1.0 1.0 • 1.0
Administrative Assistant to . 1.0 to •
Total FTEs 9.0 8.0 8.0
Budget Detail -
Salaries, Wages, & Benefits $ 522,679 $ 633,301 $ 589,278
Supplies 17,776 16,250 18,200
Services & Charges 187,374 264,955 • 466,034
Capital Outlay • - • - 7,500
Interfund Charges 20,284 13,500 14,796
Total Planning Division $ 748,112 $ 928,006 $ 1,095,808
47
'
_ Fund:001 • General Fund Spokane Valley
Dept 058 Planning &Community Development 2006 Budget
059 -Building Division .
The Building Division implements the Washington State Building Code. It is
responsible for ensuring that buildings and structures comply with adopted building
code standards through professional plan review and inspection services..The Permit
Center receives applications and coordinates the review and processing of permits.
Accomplishments for 2005
• Integrate Building and Code Compliance provision with the Uniform Development
Code.
• Implemented Regional Pavement Cut Policy.
• Completed implementation of the PLUS permitting system.
• Formalized building plan review processes. .
• Reduced backlog of Code complaints by 50%. .
Goals for 2006
. a Continue staff training and professional development.
• Complete pavement cut tracking systems.
. • Implement full enforcement of adopted sign regulations.
• Complete Natural Hazard Mitigation Plan. .
• Expedite commercial permit issuance.
Budget Summary
2005.
2004 Amended 2006 • .
Actual Budget Budget
Personnel-FTE Eguivalents • • .
Building Official 1.0 . 1..0. 1.0 •
Building Inspector II 2.0 3.0 3.0 •
Code Enforcement Officer 2.0 2.0 2.0
• Construction Inspector 0.0 2.0 . 2.0 _
Senior Permit Specialist 0.0' 1.0 1.0.
Permit Specialist" 2.0 3.0 3.0
Senior Plans Examiner 0.0 . 1.0 1.0 •
Plans Examiner 1.0 0_0 , 0_0
' Total FTEs 8.0 • 13.0 13.0
Budget Detail
Salaries,Wages,&Benefits S 540,083 $654,566 $ 848,929
. Supplies . 48,054 33,375 38,575
- Services&Charges 62,512 49,015 70,635 •
Intergovernmental Payments - 31,240 31,240
Capital Outlay 12,276- 6,449 10,649 .
Interfund Charges 31,440 26,664 40,864
• Total Building Division $ 694,366 S 801,309 $ 1,040,892
•
• 48
•
Fund:001 General Fund Spokane Valley
Dept 076 Parks&Recreation 2006 Budget
•
• 076-Parks&Recreation,
The Parks and Recreation Department is composed of five divisions,the
Administration and Park Maintenance Division, Recreation,Aquatics,Senior Center,
and the CenterPlace Division. The overall goal of the department is to provide quality
recreation programs and acquisition,renovation,development,operation,and
maintenance of parks and recreation facilities.
000-Parks Administration&Maintenance Division.
The Administration Division provides direction and leadership for the Parks and
• Recreation Department in implementing the goals and objectives of the City Council
and facilitates the general upkeep of parks and public areas of the City.
Accomplishments for 2005
•Assisted in project management of CenterPlace construction.
• Completed the Parks and Recreation Master Plan.
• Completed the pool feasibility study. •
• Dedication/Grand Opening of the CenterPlace facility.
•Awarded and managed park maintenance contract with Senske Tree and Lawn Care.
•Awarded and managed aquatic facility operation and maintenance contract with
the YMCA. •
•Awarded the janitorial contract for CenterPlace.
•Completed training and implementation of new CenterPlace and Recreation
program registration software. -
•
• Goals for 2006
• Maximize the'use of CenterPlace.
• Evaluate and manage the aquatics operation and maintenance contract. •
• Pursue implementation of capital projects identified in Master Plan.
• Pursue grant opportunities to complete park improvement projects.
Bridget Summary •
2005
2004 Amended 2006
Actual Budget' Budget
Personnel-mfl Equivalents
Parks&Recreation Director • 1.0 1.0 1.0
Administrative Assistant ,1,0 1_0 - 1.00
Total FTEs 2.0 2.0 2.0
Budget Detail '
=Salaries,Wages,&Benefits $ 144,126 $ 162,718 $ 162,236
• 'Supplies • 36,641 9,580. 48;340
Services&Charges 742,943 894,964 • • 634,127
Capital Outlay 32,211 -
Interfund Charges 5,040 3,000• 11,300
•
Total Parks Administration $ 960,961 11270,262 $ 856,003.
•
49
•
•
Fund: 001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2006 Budget
301 - Recreation Division
The Recreation Division coordinates and facilitates the delivery of recreation programs
and services throughout the city and'the City's park system.
Accomplishments for 2005
• Offered 10 weeks of"Summer Day Camp" instead of the 9 weeks in 2004. •
• Expanded Marketing of Summer Programs: Newspaper, Schools, S.C.O.P.E •
• Interviewed and hired summer staff.
• Continued Forming Recreation Program Policy.
• • Contributed to the Grand Opening of CenterPlace.
• Conducted "Walk Across Washington" event.
Goals for 2006
• Incorporate Master Plan Results into Recreation'Programming and Policy.,..
• To expand the Recreation Programs to coincide with the Master Plan.
• Implemented goals and policies implemented by Master Plan. •
• Continue to offer"Walk Across Washington" Event.
• Continue Serving As_A Clearinghouse For Citizen Recreation Program Needs;
Network With And refer Customers To Other Providers.
Budget Summary
2005
2004 Amended 2006
Actual Budget Budget
Personnel - FTE Equivalents •
Recreation Coordinator - 1.0 1.0 1.0
Budget Detail
Salaries, Wages, & Benefits $ 45,153 $ 116,790 $ 138,575
• Supplies 1,655 8,555 4,078
Services & Charges 22,405 24,930 48,882
Interfund Charges 8,120 7,940 • 7,940
Total Recreation Division $ 77,333 $ 158,215 $ 199,475
50
•
Fund: 001 • General Fund Spokane Valley
Dept: 076 Parks & Recreation 2006 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 Y.M.C.A for all aquatic activities within the
City. The Y.M.C.A provides the lifeguards and maintains the pools during the season.
Accomplishments for 2005
• The pool season was extended by opening earlier.
• Worked on review and approval of Splashdown request for expansion.
• Created RFP and awarded contract for the Operation and Maintenance of City Pools.
• New Diving boards were installed at all City pools. •
Goals for 2006 •
• Review and evaluate aquatic contract.
• Evaluate plan to improve existing pools as per the Pool Feasibility Study.
Budget Summary
2005
2004 Amended 2006
Actual ' 'Budget Budget
Budget Detail
Services & Charges $ 238,492 $ 255,818 $ 299,921
Capital Outlay 11,055 -Total Aquatics Division • $ 249,547 $ 255,818 $ 299,921
•
•
•
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51
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Fund: 001 General Fund Spokane Valley
Dept: 076 Parks & Recreation 2006 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 2005 •
• Participated in AdHoc Committee to determine future City/Senior Citizen Association
role at CenterPlace.
• Outreach to retirement and assisted living facilities in area to increase participation.
• Contacted Carver Farms for assistance on greenhouse project at CenterPlace.
• Increased volunteerism and opportunities and recognition.
Goals for 2006 •
• • Increase public awareness of CenterPlace and Senior Center. •
• Utilize staff and wellness center. ' •
• Organize and plan activities in conjunction with YMCA.
• Continue and expand resource and referral program.
• Cross train other employees within Parks and Recreation.
Budget Summary
2005 . •
2004 Amended 2006
Actuals Budget Budget
Personnel - FTE Equivalents
Senior Center Supervisor .. 1.0 1.0 1.0
•
Budget Detail •
Salaries, Wages, & Benefits $ 61,341 $ 78,998 $ 49,999
Supplies 734 2,600 4,800
Services & Charges 12,291 43,494 12,570 •
Interfund Charges 3,360 1,500 1,900
Total Senior Center Division $ 77,726 $ 126,592 $ 69,269
52
Fund:001 General Fund Spokane Valley
Dept: 076 Parks&Recreation 2006 Budget
•
305-CenterPlace Division
Construction of Mirabeau Point CenterPlace began in late 2003, and was completed
mid-year 2005. The project represents the culmination of eight years of planning
and fundraising by Mirabeau Point Inc. and the joint involvement of the City and
Spokane County. This$10 million project is financed through numerous corporate,
individual and service club donations along with funding support from the
Public Facilities District The City will be responsible for the construction, finance and
operation of the new,facility. At total build out, the approximately 54,000 square foot
facility will house the new City of Spokane Valley Senior Center, a great room(banquet
facility), numerous meeting rooms, multi purpose rooms and a high tech lecture hall.
The facility will combine with Mirabeau Meadows Park and Mirabeau Springs to
form a regional focal point for Northeast Washington and Northern Idaho.
• Accomplishments for 2005
• Initiated hiring process for CenterPlace Manager and other CenterPlace staff.
• Construction completed, furniture completed, kitchenware order complete.
• Develop rental contract, policies, and procedures. ' •
Goals for 2006
.• Complete Marketing Plan and Materials.
• Complete Policies and Procedure Manual for CenterPlace.
• Complete New Advertising.
• Research Grant Opportunities.
• Increase public awareness of CenterPlace. •
• Develop a Customer Service Place for all employees at CenterPlace.
Budget Summary
2005
2004 Amended 2006
Actual Budget Budget
Personnel- FTE Equivalents
' CenterPlace Coordinator 1.0 1.0 1.0
• Administrative Assistant 0-0 1.0 . 1.0 •
Maintenance Worker 0_0 1.0 • 1_0 •
• Total FTEs 1.0 3.0 3.0
Budget Detail
Salaries, Wages, & Benefits $ - $ 144,848 $ 186,263
Supplies 647 10,075 12,830
Services & Charges 1,858 146,325 239,205
Capital Outlay • 10,490 45,551 -•
Interfund Charges • . 1,680 1,500 -
Total CenterPlace Division $ 14,675 $ 348,299 $ 438,298
•
•
53
•
Fund:001 General Fund Spokane Va®ey
Dept 890 General Government 2008 Budget
090-General Government
The General Government Department comprises activities that encompass services
b multiple departments. Included to this department are the costs of city hall and
related utilities,management information services,insurance costs,miscellaneous
city intergovernmental costs and capital equipment costs that benefit more than
one depaaintent,and outside nano?funding. Outside agencies provide needed public
services on behalf of the City. The outside agencies must provide an annual report of how
the money was spent.
Budget Summary -
• • 2005
2004 Amended 2006 -
• Actual Budget Budget
Budget Detail -
. General Citywide Costs
• •
• Accounting&Audit Services $ 43,777 $ 205,900 $ 140,000 .
- Software Maintenance 38,773 38,000 40,000
Election Costs 63,600 50,000 60,000 -
Business Registrations 19,077 15,000 15,000
Advertising 16,063 31,550 40,000
Employee Recognition - 3,000 3,000
Web Page 6,918 5,000 5,000
TelephonerDSL Charges 14,440 20,000 20.000
• iT Consulting 88,470 70,000 90,000 •
Permitting Software 27,658 - -
Student Advisory Council • 106 500 • . . 500
• Operating Supplier • - 5,000 • 4,000
Small Tools and Minor Equipment - - 2,000 •
Spokane County Contract-GIS - - 20,000
Ji`' , CopterMaintenance - - 8,500 '
- Vetddo Replacement Cost - - 9,000 •
Miscellaneous 4,367• 20,000 20,000
into/fund - •
• Interfund Loan Interest 43,136 75,000 -
Interfund Risk Management Payment 130.000 130,000 165,000 •
Operating Transfer-Loan Repayment - 1,231,105 -
Facidfi„s
- Facility Repairs&Maintenance 1,282 - 5,000 •
• Miscellaneous Building Maintenance - 5,000 -
ComRtiter Softftrare and Hardware - 165,000 110,000
•
Transfer to Street Capital Fund - 800,000 - .
•
Transfer to Parks Capital Fund - 350,00D 750,000
City Hall Leasing Costs: -
City Hall Rent 229,129 251,055 305,000
Leasehold Improvements 79,618 53,745 15,000
Storage Space&Parking 3,000 3.000 -
Outsrde Services '
Memberships-SRTC 34,300 36,000 • 36,000 •
• ' Safety Education&Prevention 3,000
Alcohol Treatment 17,513 19,000 19,000 -
Spokane County Air Pollution Authority 114,946 118,918 119,000
City Economic Development 960 10,000 • 10,000 -
Cable Franchise Negotiations 25 20,000 29,000
Voter Registrations - - 65,000
Impact Fee Study - 50,000 53,000 •
Requests from Outside Agencies-Economic Development 73,000 73,000 69,000
Requests from Outside Agencies-Social Services 27,000 27,000 51,000 .
• Contingency&Reserves
• Reserve for Revenue Adjustments - 813,533 456,000
. Transfer to Civic Building Reserve Fund - 500,000 600,000 .
- • Transfer to Service Level Reserve Fund - 1,000,000 . - ,
Transfer to Winter Weather Reserve Fund - 500,000 • -
Operating-Street Fund - 2,000,000 2,000,000
Contingency - 500.000 503,000
$ 1.075,355 $ 9,195.306 $ 5,825,000
54 •
•
•
Fund: 101 Street Fund Spokane Valley
Dept 042 2006 Budget
•
101 -Street Fund
The Street Operating program is established to provide efficient and safe movement
of both motorized and non-motorized vehicles as well as pedestrians within the limits
of the City and coordinate convenient interconnect to the regional transportation
system.
The transportation networks, under this program, are designed,constructed,and
maintained to improve the quality of life while providing the efficient movement of
commerce.
Accomplishments for 2005
•Operated and maintained all City streets and the two state highways,SR 290 and SR 27,
• with the City limits.
• Continued to contract with Spokane County for engineering services related to operations
and maintenance of City streets
• Began development of a Neighborhood Traffic Calming Management program.
•Worked with Community Development to ensure that adequate traffic and transportation
mitigation is provided.
Goals for 2006 •
• Operate and maintain all City streets and the two state highways, SR 290 and SR 27,
with the City limits.
• Continue to contract with Spokane County for engineering services related to operations
and maintenance of City streets.
• Improve signal timing coordination throughout the City.
•Work with Community Development to ensure that adequate traffic and transportation
mitigation is provided.
• Complete a street inventory and assessment of all City streets and allow development of
a six year street master plan and a 20-year pavement management plan in 2007.
Budget Summary
• 2005
2004 Amended, . 2006
. Actual Budget . Budget
Personnel-FTE Equivalents,
Senior Engineer Traffic 0.4 1.0 1.0
Public Works Superintendent 1.0 1.0 1.0 •
Construction Inspector- 1.4 1.0 1.0
Senior Engineer(Planning/Grants) 0.15 0_4 0.4
Total FTEs 2.95 3.4 3.4
Budget Detail
Salaries,Wages,&Benefits $ 141,605 $ 198,354 $ 211,636
Supplies 5,044 13,280 16,950
Services&Charges 531,737 1,000,000 1,210,680
Intergovernmental Payments 2,434,537 -•4,424,38.4 2,660,700
• Interfund Charges 34,300 167,140 31,290
•
Total Street Fund • $ 3,147 $ 5,803,158 $ 4,1311256
55
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•
_ Fund: 102 Arterial Street Fund Spokane Valley
Dept: 041 2006 Budget
•
•
102 -Arterial Street Fund
The Arterial Street Fund accounts for the receipt and expenditure of the State-levied
motor vehicle fuel tax distributed to the City in accordance with State RCW 82.36.020.
These revenues will be transferred to the Street Capital Projects Fund for the construction.
Budget Summary
2005
2004 Amended 2006
• Actual Budget Budget
Budget Detail
Transfer to Street Capital Projects $ 134,941 $ 670,400 $ 332,270
Transfer to Capital Grants Fund - 186,000 236,385
Improvements to Arterials - 229,603 ' -
• Total Arterial Street Fund • $ 134,941 $ 1,086,003 $ 568,655
•
Fund: 103 Trails & Paths Fund Spokane Valley
Dept: 103 2006 Budget
103 -Trails & Paths Fund
The Trails & Paths Fund accounts for the receipt and expenditure of the State-levied
motor v ehicle fuel tax distributed to the City in accordance with State RCW 47.30.050.
These revenues originate from .42% of motor vehicle fuel tax attributable to Street
• Maintenance. These funds are restricted for the purpose of constructing new trails and
paths throughout the City. No expenditures are budgeted for this fund in 2005 or 2006.
•
•
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56
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Fund: 105 HotellMotel Fund Spokane Valley
Dept: 105 2006 Budget
•
105 - HotellMotel Fund
The HotelMotel 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
• 2005
2004 Amended 2006
Actual Budget Budget
•
Budget Detail
Tourism Promotion $ 450,383 $ 397,827 $ 360,667 -
Interfund Charges • - 40,000 " . 40,000
Total HotellMotel Fund $ 450,383 $ 437,827 $ 400,667
•
•
•
57
Fund: 120 CenterPlace Operating Reserve Fund Spokane Valley
Dept: 120 2006 Budget
120 -CenterPlace Operating Reserve Fund
The CenterPlace Operating Reserve Fund was established to provide an emergency
revenue source for the recently completed facility.
Budget Summary
2005
• - 2004 Amended 2006
• Actual Budget Budget
'Budget Detail
- Reserve for CenterPlace Operations $ - $ 300,000 $ 300,000
• Fund: 121 Service Level Stabilization Reserve Fund Spokane Valley
Dept: 121 2006 Budget
121 -Service Level Stabilization Reserve Fund
The Service Level Stabilization Reserve Fund was established to provide an emergency
revenue source to maintain service levels in the event of a downturn in the local economy.
Budget Summary
•
•
2005
2004 Amended 2006
•
Actual Budget Budget
Budget Detail
Reserve For Service Level,Stabilization $ . - $ 1,000,000 $ 1,000,000
•
58
•
•
Fund:.122 Winter Weather Reserve Fund Spokane Valley
Dept: 122 2006 Budget
122 -Winter Weather Reserve Fund
•
The Winter Weather Reserve Fund was established to provide emergency services
during an unusually harsh winter.
•
Budget Summary
•
2005
2004 Amended 2006
Actual Budget Budget
Budget Detail -
Reserve for Winter Weather • $ - $ 500,000 $ 500,000
•
•
•
•
•
•
•
•
•
•
59 -
•
•
Fund: 204 Limited Tax General Obligation - Debt Service Fund Spokane Valley
Dept: 204 2006 Budget
204 - Limited Tax General Obligation - Debt Service Fund
The LTGO - Debt Service Fund collects and distributes monies received and paid for
long-term debt obligations: Revenue to this fund consists of money received from the
Public Facility District and City revenue, which will be used to pay annual debt obligations
on outstanding bonds.
Budget Summary
•
2005
• 2004 Amended 2006
Actual _ Budget Budget
Budget Detail
Debt Service on Mirabeau Bonds $ 600,000 $ 397,745 $ 414,000
Debt Service on Street Bonds 200,000 185,090 186,000
Total Debt Service Fund $ 800,000 $ 582,835 $ 600,000
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•
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•
•
•
•
•
•
•
•
•
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•
60 •
•
• Fund: 301/302 Capital Projects & Special Capital Projects Funds Spokane Valley
2006 Budget
•
301/302 -Capital Projects & Special Capital Projects Funds
These funds account for the collection and expenditure of the real estate excise tax levied
on all sales of real estate. The tax is levied in two phases of a quarter of a percent each.
The first quarter percent of the real estate excise tax (REET 1) must be spent on capital
improvements identified in a capital improvements plan. This REET /tax is accounted for
in the Capital Projects Fund 301.
The second quarter percent (REET 2) may only be levied by cities that are planning under
the.Growth Management Act. These funds must be used for a capital project.
The REET 2 tax is accounted for in the Special Capital Projects Fund 302.
Revenues accumulated in these funds will be used as matching funds for construction
projects and will be transferred to other Capital Project Funds.
Budget Summary
2005 •
• 2004 Amended 2006
• • Actual Budget Budget
301 - Capital Projects Fund -
Transfer to Capital Grants Fund $ - $ - $ 1,117,000 •
Transfer to Debt Service 92,643. 92,545 93,000
Transfer to Parks Master Plan . - 40,000 -
Transfer to General Fund 22,996 - -
Capital Projects - REET 1 - 1,773,359 •
• Parks Capital Improvements - 200,000 -
Total Capital Projects Fund $ 115,639 $ 2,105,904 $ 1,210,000
302 - Special Capital Projects Fund
Transfer to'Street Capital Fund $ 200,000 $ 112,600 $ 977,713
Capital Projects - REET 2 - 1,707,312 -
Transfer to Debt Service 92,643 92,545 93,000
Total Special Capital Projects Fund $ 292,643 $ 1,912,457. $ 1,070,713 •
•
•
•
61 '
•
Fund: 303 Street Capital Projects Fund Spokane Valley
- 2006 Budget
303 -Street Capital Projects Fund •
The Street Capital Projects Fund accounts for monies used to finance the 6 year
transportation improvement plan. Revenues are transfers from the Arterial Street
• Fund, Capital Projects Fund, and Special Capital Projects Fund and the bond sale proceeds.
• Expenditures are often for matching funds for Transportation Improvement Board and
other grants..
Budget Summary
2005
2004 Amended 2006
Actual Budget Budget
Budget Detail
Road Design & Construction Projects
Pines/Mansfield, Wilbur Rd.to Pines $ - $ 1,101,030 $. 4,029,000
Sullivan Road Extension - _ 5,000 5,000
16th Avenue- Project 1 2,460 - • -
16th Avenue- Project 2 263,789 151,000 -
•Mission Avenue 11,692 - -
' Barker Road- Boone to Spokane River Bridge - 1,914,000 2,578,000
Barker Road-8th to 32nd - - 40,000
Park Road-Project 2 148,092 - -
Evergreen Road 365,280 . 20,000
Sullivan.Road and 4th Signal 14,511 - - -
Valley Couplet 1,712 - • -
• Valley Couplet- Project 2 - - -
Sullivan Bridge • - 31,145 - . ' . -
Road Preservation Projects .
Other Preservation Projects 200,401 750,000 1,033,843
Contingency . - 150,000 150,000 •
Road Paveback(Septic Elimination) .
•
. Sipple • 106,206 -
Veradale Phase II 339,772 - -
Weatherwood/Owens 30,835 - -
Carnahan - 148,300 - -
South Greenacres . - 23,000 -
Veradale Heights _ . - - • - 200,000
• Vera Terrace - - • 100,000
Electric Railroad . - - 200,000
Orchard Avenue - • - • 50,000
Misc. Road Paveback Projects - 23,000 -
Total Street Capital Projects Fund $ 1,515,896 $ 4,285,330-' $ 8,385,843
62 •
Fund: 304 Mirabeau Point Capital Project Fund Spokane Valley
Dept: 304 2006 Budget
304 - Mirabeau Point Capital Project Fund
Mirabeau Point is a multi-use regional project located at 2426 Discovery Place which
will be operated by the City-
enterPlace provides space for a Conference Center Wing, Senior Center Wing and
a Great Room Wing. The portion of CenterPlace used for the Conference Center
Wing and Great Room Wing is being developed as a "regional facility" as defined
in RCW 36-100 and 35.57,020.
Budget Summary
2005
2004 Amended 2006
Actual Budget Budget
Budget Detail •
Construction in Progress $ 6,050,670 3,000,000 $ 793,205
Bond Issue Costs 615 -
Total Mirabeau Point Project Fund $ 6,061,195 $ 3,000,000 $. 783,205
Fund: 305 Street Bond Capital.Projects Fund Spokane Valley
Dept: 305 2006 Budget
305 - Street Bond Capital Projects Fund - 1-
The Street Bond Capital Projects Fund accounts for monies received from bond
proceeds which will be used for various capital street projects.
Budget Summary
2005
2004 Amended 2006
Actual Budget Budget
Budget Detail .
' Transfer to Street Capital Projects
$ 1,174,323 $ 406,000 $ 902,460
Bond Issue Costs 304
Total Street Bond Capital Fund $ 1,174,627 406,000 $ 902460
63
Fund:307 Capital Grants Fund Spokane Valley
Dept 307 • 2006 Budget
•
307-Capital Grants Fund
The Capital Grants Fund accounts for capital improvement projects funded partially by
grant proceeds from other governmental agencies, such as TIB,SRTC and BRAC.
Revenues to this fund are from grant proceeds and transfers from other special revenue
funds.
Budget Summary
2005
• 2004 Amended 2006 •
Actual Budget Budget
Budget Detail •
Barker Road Reconstruction $639,000 $ 1,114,000 $ 97,000
24th Avenue Sidewalk Project 198,000 - -
8th Avenue = 1,136,000 - -
Broadway Avenue - 812,000 800,000
Wellesley Avenue - 344,000 -
Park Road - 164,000
• Dishman Mica Road - 41,000 160,000
Appleway Road - 216,000 250,000•
Valley Corridor - 200,000 1,340,000
Appleway Blvd.-Tschirley Rd to Hodges - 297,000 1,919,000 -
i Bridging the Valley-Park RdBNSF Grade - - 2,450,000
Montgomery Ave. Inlay#2-Argonne to University - . - 471,000
Dishman Mica Rd Rehab-1st Ave-to Sprague - 135,000 -
Valley Couplet,Project#2 - 234,000 -
Argonne Rd Overlay-Indiana to Montgomery - 317,000 307,000
• Mission Ave.Sidewalk-Mullen to University - - 417,000
Total Capital Grants Fund $837,000 5 0� 100 000 $ 8,211,000
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Fund:308 Barker Bridge-Federal Grant Fund Spokane Valley
Dept 308 2006 Budget
•
308-Barker Bridge-Federal Grant Fund
•
The Barker Bridge-Federal Grant Fund was created to account for the revenues and
expenditures associated with the Barker Road Bridge Replacement Project. This project
is fully funded by BRAC grant proceeds and will cost approximately$8,000,000 over the
course of the next few years.
Budget Summary •
2005
2004 Amended 2006
Actual Budget Budget
Budget Detail
Barker Road Bridge Replacement Project $ 53 $ 350,000 558,000
•
64
Fund: 309 . Parks Capital Projects Fund
•
Spokane Valley
Dept: 309 2006 Budget
309 - Parks Capital Projects Fund
The Parks Capital Projects Fund is an allocated reserve of monies specifically designated
for the Parks and Recreation Capital plan.
Budget Summary
2005
2004 Amended 2006
•
. Actual Budget Budget
•
Budget Detail
Park.Master Capital Plan Pending $ - $ 550,000 $ 1,300,000
Total Parks Capital Project Fund $ - $ 550,000 $ 1,300,000
•
•
•
Fund: 310 • Civic Buildings Capital Projects Fund Spokane Valley
•
Dept: 310 2006 Budget
310 -Civic Buildings Capital Projects Fund
•
The Civic Buildings Capital Projects Fund is an allocated reserve of monies specifically
designated for future construction of a Civic Buildings.
Budget Summary
• 2005
2004 Amended 2006
Actual Budget Budget
•
•
Total Civic Buildings Capital Fund $ - $ 500,000 ' $ 1,100,000
•
65
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Fund: 402 Stormwater Management Fund Spokane Valley
Dept: 402 2006 Budget
402-Stormwater Management Fund
The Stormwater Management fund accounts for receipt and expenditure of the stormwater
fee. This fee is levied on an annual basis based upon a number of equivelent residential
units attached to the parcel.
The expenditures are used for stormwater construction and management through both
the Street Department and Spokane County.
Accomplishments for 2005
• Designed and implemented solutions for existing drainage problems.
• Performed floodplain permit engineering review.
• Began development of a six year plan for construction of regional and semi-regional
drainage facilities.
• Managed the swale inspection program. '
• Development of the Regional stormwater design manual:
Goals for 2006 •
• Design and implement solutions for existing drainage problems.
• • Perform floodplain permit engineering review.
• Manage the swale inspection program. •
• • Complete six year plan for construction of regional and semi-regional drainage facilities.
• Adopt and implement the Regional Stormwater Design Manual.
• Budget Summary
2005
2004 Amended 2006
Actual . Budget •Budget
Personnel-FTE Equivalents
Engineer 0.0 1.0 . 1.0
Engineering Technician 0.0 1.0 1.0
Total FTEs 0.0 2.0 • 2.0
Budget Detail •
Salaries, Wages, & Benefits $ - $ 151,112 $ 147,774
Supplies • - 22,700 13,490
Services&Charges . 65,183 790,505 64,939
Intergovernmental Payments 9,858 817,102 815,184
Capital Outlay - - 20,000 350,000
Interfund Transfers - 259,607 230,147 .
Total Stormwater Fund $ 75,041 $ 2,061,026 $ 1k621'534
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Fund: 501 Equipment Rental & Replacement Fund Spokane Valley
Dept: 501 2006 Budget
501 - Equipment Rental & Replacement Fund
The Equipment Rental & Replacement Fund (ER&R) accounts for the cost of maintaining
and replacing City vehicles and equipment for all City departments. The ER&R fund is an
Internal Service fund.
The fund accumulates the resources for vehicle and equipment replacements in the fund.
The Funds or Departments using the vehicle or equipment pay the scheduled
replacement fee.
Replacement funds are being collected on the telephone system, computer network
system, desktop computers, and vehicles. Maintenance and service charges for copiers,
telephones, and the intemet are also charged to funds through this department.
The fund also finances and administers a fleet of pool cars for use by City departments.
Accomplishments for 2005
• Administered an accounting system for replacement costs for city equipment.
• • Setup and administer an inventory tracking system. •
Goals for 2006
•
• Continue to administer and refine the accounting system for replacement costs.
Budget Summary
2005
2004 Amended 2006
Actual Budget Budget
Budget Detail
•
Supplies $ 8,926 $ 7,500 $ 7,500
Services & Charges 308 25,000 50,000
Capital Outlay 2,388 240,392 635,757
Total ER&R Fund $ 11,622 $ 272,892 $ 693,257
•
•
67
Fund: 502 Risk Management Fund Spokane Valley
Dept: 502 2006 Budget
502 - Risk Management Fund
The City of Spokane Valley Risk Management Fund is established to account for
insurance costs, claims settlement and administration of a risk management safety
program.
This fund also accounts for the funding of unemployment claims through the
State of Washington.
• Accomplishments for 2005
•
• Administered an accounting system for the risk management internal service fund.
Goals for 2006
• Continue to administer and refine the risk management internal service fund accounting
system.
Budget Summary •
2005
•
2004 Amended 2006 -
Actual Budget Budget
•
• Budget Detail
Services & Charges $ 111,066 $ 140,828 $ 189,939
Total Risk Management Fund $ 111,066 $ 140,828 $ 189,939
•
68
City of Spokane Valley
General Fund
Capital Expenditures for 2006
Revenue Source
Department Capital Outlay Description Total City REET 1*
032 Public Works
Vehicle S 22,500 $ 22,500 -
058 Planning
Office Furniture&Equipment 7,500 • 7,500 -
059 Building
Office Furniture&Equipment - 10,649 10,649 -
090 General Government •
Leasehold improvements 15,000 15,000 -
• Total Capital Expenditures $ 55,649 , • $ 55,649 $ -
`Real Estate Excise Tax 1
•
•
•
•
•
•
•
•
•
69
•
•
•
•
• City of Spokane Valley
•
Capital Exponditures for 20118 -
Mlraboau
Point Arterial
Bond Street Bond Street
Department Capital Outlay Doscdption Total •Proceeds Procoods REET 1' _ REET 2^ Fund TIB"' SRTC-"' BRAC _
303 Street Capital Fund .
Road Deejan Construction Projects
•
PineslManstield,Wilbur Rd.to Pines 3 4,028,000 • 68,000 1,790,000 2,171.000
Sullivan Road Extension 5,000 5,000.
Barker Road-Boone to Spokane River Bridge • 2,578,000 • . 515,600 2,062,400
Barker Road-81h to 32nd 40,000 - 40,900 .
Ftoed Pteservallor i'rtt! c 9
Satlese Road(Evergreen to Sullivan) 14,483 14,483 • -
. Scharer Road(16th Ave to Blake Rd) 18,360 19,360
Broedway and Fancier lntersocUon 500,000 • 368,617 131,383
. Misc.Projects(16111 to 24th) 500,000 500,000 •
Road Paveback(Septic Tank Ellrilnatian Proamn>)
Vetadalo Hcigtris 200,000 200,000
, Vera Terrace 100,000 17.730 82,270
Electric Railroad 200,000 200,000
•
Orchard Avenue 50,000 - 50,000
307 Capital Grants Fund
•
Read_Deslgn&Construction Protects . •
Barker Road 97,000 17,000 60,000
Applevay Road ' 250.000 • 33,750 216,250,
• Valley Corridor-Prated 2 1,340.000 785,000 31,590 523,410
• Appioway Blvd.-Tschlrloy Rd to Hodges - 1,919,000 259.000 1,660,000
Bridging the Valley 2,450,000 123.000 2,327,000
Road Preservation Protect{ ,
Broadway Avenuo 800,000 108,000 692,000
Montgomery Avo.Inlay 02 471,000 • 471,000
Argonne Rd Overlay 307,000 41.445 265,555
Mission Ave.Sidewalk 417,000 50,000 301.000
• Dishman Mica Road 160,000 21,600 136,400
308 Barker Bridge•Fed Grant Fund •
• Carter Road Bridge Reconstruction 558,000 558,000
304 Mlntboau Point
Construction in Progress 783,205 783,205
Total Capital Expenditures 317,788,048 3 783.205�$ 802.460 $1,117,000 S 977,713 $568,865 S4 887.400 37,993.616 j 568,000
•
'Road Estate Excise Tax 1
"Real Estate Excise Tax 2 •
-Transportation improvement Board(State Funds)
-Spokane Regional Transportation Council(Federal Funds)
""'Bridge •
Replacement Advisory Committee(Federal Funds) ,
•
•
• 70
•
Poeltlon Listing .
• City or Spokane Valley
2006 Budgeted Positions
cii st n
g
a
e
.s tae p�,�.
Idle -,Unfilled 1 .' _' C 6
CITY MANAGER ' •OEPUTY CITY MANAGER 1.0 1.0 1.0
CITY ATI'ORNEY 1.0 • to
1,0
COMMUNITY DEVELOPMENT DIRECTOR • 1.0 1,0
PUBLIC WORKS DIRECTOR 1.0 1.0
FINANCE DIRECTOR ' 1.0 1.0
PARKS a RECREATION DIRECTOR 1.0 • 1.0
•
•
CITY CLERK
10
ENGINEER 2.0 1.0 3.0
PLANNING MANAGER 1.0 1.0
DEPUTY CITY ATTORNEY
CENrERFIACE COORDINATOR 1.0 '1.0 1.0 I`..
SENIOR ENGINEER 2.0 . 1.4 • 3,4
ASSISTANT ENGINEER . 2.0 2.0
ENGINEERING TECHNICIAN 1.0 1.0 2.0
SEN10R PLANNER to 1.0
ASSOCIATE PLANNER-CURRENT 1.0 1.0
ASSOCIATE PLANNER-LONG 1Fdt\1 • 1.9
ASSISTANT PLANNER 1.0 1.0
CODE ENFORCEMENT OFFICER • 2.0 2.0
BUILDING OFFICIAL 1.0 '
10
=MIND INSPECTOR Ii 3.0
BBITI 3.0
BUILDING INSPECTOR! •
PLANS EXAMINER 1.0 1.0
PERMIT SPECIALIST 4.0 4.0
PLANNING TECHNICIAN 1.0 1.0•PUBLIC WORKS SUPERINTENDENT . 1.0 to
RECREATION COORDINATOR 1.0 • 1,0
ADMINISTRATIVE ANALYST 1.0 1.0
ACCOW TTANTIBUDGET ANALYST 2.0 20
PUBLIC INFORMATION OFFICER • 1.0 -• 1.0
HUMAN RESOURCE ANALYST 1.0 1.0
ACCOUNTING MANAGER . 1.0 1.0
IT SPECIALIST - •1.0 • 1.0
SENIOR CENTER SPECIALIST - • '1.0 • 1.0
DEPUTY CITY CLERK .-' 0,5 • . 0.5 1.0
ADM.MSTRATIVE ASSISTANT . 20 2_0 1.0 1.0 1.0 1.0 0.0
OFFICE ASSISTANT 0
. '•10 1.0
ACCOUNTING TECHNICIAN . • . 1.0 1.0 '.
• MAINTENANCE WORKER. . 1.0 1.0
CONSTRUCTION INSPECTOR 2.0 0.4 2.4
Totals 4.6 6.0 6.0 . 2.0 _ 1.6 9.0 - 8.0 73,0 2.0 n 1.0 1.0 3.0 2.0 2
I 0 61.0
• Funding Source, Fund l Fain!General Fund I StrOd I StoFain!
•
•
. 71
•
City of Spokane Valley
FTE Count by Year
2006 Budget -
•
2005 2005 2006 Budget
Authorized FTE Proposed
Department FTEs Additions FTEs
Executive & Legislative Support 4.5 - 4.5
Operations&Administrative Services:
Deputy City Manager 6.0 . 6.0
Finance 6"0 - - 6.0
Legal 2.0 - 2.0
- Human Resources 1.5 - 1.5 •
Public Works 9.0 - • 9.0
Planning&Community Development:
Planning 8.0 - - 8.0
Building 13.0 - . .13.0
Parks&Recreation:
Parks Admin 2.0 - • 2.0
Recreation 1.0 - 1.0
• Senior Center _ 1.0 - 1.0
CenterPlace 3.0 - 3.0
Street Fund 2.8 - 2.8
Stormwater Fund 2.0 '" - 2.0
• TOTAL 61:80 - • • 61.80
•
•
•
•
72
•
w r.4 �p i r r 6 ® , @ ct 6: Ej` L� =�° ,yam.+-i „c d .s
'4 ,'y{L+'-n.. .- n'Et�.\�+��.a ,.. ' :'", .S,a.• �.p • ,rte � .
. �'�' •. ail:- s!"..1-.. 7G'"' S.Q�� ' o%itr.-T,
yc�tsC�i�^C+•-��}} 'ear .i K- IK r,i'Ze.'�r~•^^�T"__ !1P� '�.i� • � �fT.-l'Ct.`•',�4i "':; 7•
VINglT1(' • -$' POPULATION ^#°E RAULL TIME °;qi inE013rnimotaLai
Seattle 573,000 9,496 907
Tacoma 198,100 3,294 51
Spokane - 198,700 1,906 . 9
Bellevue 115,500 1,191 54
Everett 97,500 1,036 15
Vancouver 154,800 1,026 24
Kent 84,920 758 26
Bellingham 72,320 748 53
Yakima 79,480 648 14
• Renton 56,840 569 23
Kennewick 60,410 351 8
Federal Way 85,800 283 20
Lakewood 58,850 219 10
Shoreline 52,500 120 17
Spokane Valley 85,010 60 - 3
.• AVERAGE 1,443 82
'c- t V * ''2,_ t.' :,, 43:04) t9 o � `� �...
. ,, !' J • .. ''L' r£,N a:...:,,,o,ladryr'ikp ..4,,%..`� ,, ti...t .,411'-.&..
Redmond 47,600 545 40
Richland 43,520 543 13
Olympia 43,330 509 46
Auburn 47,470 452 2
Kirkland 45,740 399 35
Bremerton 34,580 339 40 .
Lynnwood 34,830 331 26
Puyallup 35,830 315 24
Longview 35,340 290 25
Edmonds 39,860 270 7
Bothell 31,000 • 254 7
Walla Walla 30,630 253 9
Pasco 44,190 242 9
Lacey 33,180 206 8
• Marysville 29,460 201 10 .
Sammamish 38,640 67 0
University Place 30,980 58 3
Burien 31,040 40 13
AVERAGE 295 • 18
Source: Association of Washington Cities Survey: 2005 Full Time
•
73
Sj' k' n'
Valley
•
COMMI NITY PROFILE AND IRIS'I ORY
•
"You cannot look to the future if you do not know the past."
•
On May 21,2002,voters within.the City approved incorporation of the City of Spokane
Valley, which is the second largest city in the County and'the eighth largest city in the
State,with approximately 85,010 residents. The City incorporated as of March 31,2003.
The assessed valuation of real.property v■iithin the boundaries of the City.for taxation
purposes is estimated for 2005 tax collection to be approximately$5,032,000,000. •
Spokane Valley encompasses approximately 38.2 square miles of land area. It has an
•
extensive retail tax base and is home to several major auto dealerships and the Spokane -
Valley Mall, which includes over 700,000 square feet of gross leasable floor area. There
are an estimated 4,000 businesses in Spokane Valley with estimated'i-efail sales of$L66
billion.
•
The first permanent settler in the Spokane Valley was Antoine Plante;a retired French-•
Canadian trapper: Mr. Plante built a cabin near the Spokane River in 1849, from which
he operated a small fliidson's Bay.Company trading post. Other settlers began.arriving
in this area between 1865 and 1882. "Firsts"to occur in Spokane Valley include the first
settler in 1849, first business and ferry in. 1850, the first store and bridge in 1862,the first
house in 1866, and the first-post office in.,1867: .All of these".firsts" occurred before the
arrival in 1873 of James Glover who was considered the"Father'of Spokane."
In. 1883, the Northern.Pacific Railroad opened the west up With the transcontinental
railroad'. The new railroad, coupled with.the discovery of siiver'in north Idaho, created.
. • an influx ofpeople.to•Ihe Spokane Valley area. Within a few years the Spokane area was
connected to the rest of the country by five transcontinental railroads.
•
•
The next major innovation to Spokane Valley was the introduction of irrigation to the .
area. Within 20 years 30,000 acres of dry land had been converted into fertile farm land.
The first irrigation systeiiis were constructed between 1.899 and 1905. The Valley
population grew from 1,000 residents at the turn of the century to nearly 10,000 by-1922.
During this tine apple growing became the predominant ag icultural.crop with nearly 2
Million apple trees being planted by 1912. As the population of the Valley increased,
small communities-with churches, schools, businesses, community clubs;and other
organizations thrived.
• Prior. to World War 11,the federal government made a decision to build an.aluminum
plant in Spokane Valley along the Spokane River. Additionally, the federal government
• 74
identified a need for warehouse space and facilities to support coastal activities during the
war. In 1942, Spokane Valley was chosen as a site for one of theses Inland Supply
Depots. The Naval Storage Yards are now the Valley industrial Park that has 5,000,000
square feet of gross leasable floor area. -
Rapid growth continued in Spokane Valley throughout the 1950s, 60s, and 70s. Along .
with this continued growth came concerns regarding the impact of the development on
the Valley environment. Citizens' concerns were related to impacts to lakes in the area as
well as the aquifer underlying a majority of the Spokane Valley. No protections were put
into place to address these issues; sanitary sewers were not required for new construction.
Steady residential and commercial growth continued in the Spokane Valley throughout
- the 80s and 90s. High tech companies followed Hewlett Packard into the Liberty Lake
area. Later, some high tech companies moved into the Industrial Park. The State Board
of Health threatened to enact a moratorium on new development in 1983, unless sewering
of the Valley began.•In response, Spokane County developed a wastewater management
plan that put into motion construction of a sewer trunk line and a sanitary sewer system
was made available to the citizens of Spokane Valley.
MAJOR PUBLIC FACILrfIES AND PARKS IN SPOKANE VALLEY
There are public facilities and a number of parks in the City of Spokane Valley. The
Spokane Indians, a minor league baseball team, plays its home games at Avista Stadium,
located just inside the city limits on the east side of Havana Street. This stadium is one of
the finest facilities in the Northwest League and can seat 7,200 spectators. Situated next
door to Avista Stadium is the Spokane County Fair and Exposition Center. The
Fairgrounds was expanded in 2003 with the construction of a new covered grandstand
that was opened at the 2003 Interstate Fair. Various other shows and events are held
throughout the year atthe Fairgrounds.
Mirabeau Point Park, situated on 54.5 acres of land, located between Pines Road and
Evergreen Road interchanges (north of I-90), along the south bank of the Spokane River,
is the home of CenterPlace.
CenterPlace, a 54,000 square foot facility, was built to accommodate a regional senior
center, education and business center, and a cultural and performing arts center.
Mirabeau Meadows is a 15-acre parcel of land providing another area for community
activities, such as family get-togethers and games, outdoor music, corporate outings,
farmers markets, arts and crafts, and other special events in Mirabeau Point Park.
Valleyfest, an annual community event that is sponsored by individuals and businesses in
our City,was held in this park in 2004.
The City of Spokane Valley operates a number of parks within the City. Below is a
•
summary of these parks:
75
•
•
Park Name Park Classification Park Size
Balfour Community Park 2.8 acres
•Brown's Community Park 8.2 acres
Castle Community Park 2.7 acres '
Edgecliff Community Park • 4.8 acres
Mirabeau Point Park Community/Regional Park 54.5 acres
Myrtle Point Natural Area 31.0 acres
Park Road Pool Special Use 2.0 acres
Sullivan Community Park 10.3 acres
Terrace View Community Park 9.1 acres
• Valley Mission and Valley Community Park 27.2 acres
Mission South. &Pool
Valley Senior Center • Special Use 2.0 acres
Centennial Trail I Trail , 7 linear miles
•
THE FUTURE OF SPOKANE VALLEY
Spokane Valley: a community of opportunity where individuals and families can grow
and play, and business will flourish and prosper.
The potential of Spokane Valley is tremendous, with an adequate tax base and room for
expansion of residential, commercial, and industrial growth. Spokane Valley rivals other
cities in Eastern Washington in terms of population and significance in the region. •
The City is committed to planning for the future. It has created a rough draft of its first
Comprehensive Plan, which is.undergoing community review. In addition, the City is .
developing a Parks and Recreation Master Plan.
•
•
•
•
•
•
•
76
•
Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
2006 Salary Schedule
Position Title Grade 2006 Range
City Manager Unclassified
Deputy City Manager 21 $7,020 - $ 9,000
City Attorney 21 7,020 - 9.000
Community Development Director 21 7,020 - 9,000
Finance Director 21 7,020 - 9,000
Public Works Director 21 7,020 - 9,000
Parks and Recreation Director 19 5,686 - 7,290
City Engineer 19 5,686 - 7,290
Planning Manager 18 5,118 - 6,561
Building Official 18 5,118 - 6,561
Senior Engineer.-Capital Projects, Development 18 5,118 - 6,561 •
•
Senior Engineer-Traffic, CIP Planning/Grants 17 4.606 - 5,905
Deputy City Attorney 16 4,145 - 5,314
City Clerk 16 4,145 - 5,314
Engineer • 16 4,145 - 5,314
Senior Planner . 16 4,145 - •.5,314
Accounting Manager 16 • 4,145 . - 5;314 ••
Senior Plans Examiner ' 16 4,145 - 5,314
IT Specialist 15 • 3,731:• 4,783
Associate Planner 15 3,731 - 4,783 .
Assistant Engineer., 15 3,731 - 4,783 • .
Public Works Superintendent 15 3,731 - 4,783
CenterPlace Coordinator 15 3,731 - 4,783
Haman Resource Analyst 14 3,358• - 4,305
Accountant/Budget Analyst • 14 3,358 . = 4,305
Administrative Analyst • 14 . • 3,358 - 4,305
Assistant Planner • 14 3,358 -. 4,305
Building Inspector II . 14 3,358 - 4,305
Plans Examiner 14 3,358 - 4,305
• GIS Technician 14 3,358 - 4,305
•
Public Information Officer 14 3,358 - 4,305 •
Engineering Technician 14 3,358 - 4.305
Senior Permit Specialist 14 3,358 - 4,305
Maintenance/Construction Inspector 13-14 3,022 - 4,305
Recreation Coordinator 13-14 3,022 - 4,305
Code Enforcement Officer 13 3,022 - 3,874
Building Inspector I 13 3,022 - 3,874
Planning Technician 13 3,022 - 3,874
Deputy City Clerk 12-13 2,720 - 3,874
Senior Center Specialist 12-13 2,720 - 3,874
Administrative Assistant 11-12 2,448 - 3,487
Permit Specialist 11-12 2,448 - 3,487
•
Accounting Technician 11-12 2,448 - 3,487
Maintenance Worker 11-12 2,448 - 3,487-
Office Assistant Il 10-11 2,203 - 3,138 •
-
Office Assistant 1 9-10 1,983 - 2,824
Recreation Assistant 5 1,301 - 1,668
77
•
Appendix B
OUTSTANDING GENERAL OBLIGATION BONDS
DEBT SERVICE SCHEDULE
Total
Year Principal • Interest Requirements
•
2006 $ 175,000 $ 414,535 $ 589,535
• 2007 185,000 411,035 - 596,035
2008 • 190,000 ' 406,872 ' 596,872
2009 205,000 401,173 606,173'
. 2010-2014 1,200,000 1,885,112 _3,085,112
2015-2019 1,655,000 1,612,068 . 3,267,068.
2020-2024 2,480,000 1,135,250 3,615,250
2025-2029 2,090,000 519,250 2,609,250
2030-2033 940,000 112,500 1,052,500
$ 9,120,000 $.6,897,79.5 . $ 16,017,795
•
•
•
.
•
•
•
•
•
78
•
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.
79
•
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
80
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
“why?”
y•?"
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.
• 81