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WEST VALLEY CITY State of Utah WEST VALLEY CITY State of Utah ADOPTED ANNUAL BUDGET Fiscal Year 2017 - 2018 WEST VALLEY CITY STATE OF UTAH ADOPTED ANNUAL BUDGET FISCAL YEAR 2017-2018 Prepared by: West Valley City Finance Department James D. Welch, Finance Director Jeannette Carpenter, Budget/Disbursement Supervisor Abigail Smock, Executive Administrative Assistant. i WEST VALLEY CITY, UTAH ADOPTED BUDGET FISCAL YEAR 2017-2018 CITY COUNCIL Mayor ........................................................................................................................... Ron Bigelow Councilmember at Large......................................................................................... Don Christensen Councilmember at Large.............................................................................................. Lars Nordfelt District 1 Councilmember .............................................................................................. Tom Huynh District 2 Councilmember ............................................................................................. Steve Buhler District 3 Councilmember ............................................................................................... Karen Lang District 4 Councilmember ....................................................................................... Steve L. Vincent CITY ADMINISTRATION City Manager ............................................................................................................. Wayne T. Pyle Acting City Manager.................................................................................................... Paul D. Isaac City Recorder ............................................................................................................ Nichole Camac City Attorney ........................................................................................................ J. Eric Bunderson Community Development Director.............................................................................. Nicole Cottle Community Preservation Director ............................................................................... Layne Morris Finance Director...................................................................................................... James D. Welch Fire Chief ....................................................................................................................... John Evans Parks & Recreation Director ........................................................................................... Nancy Day Police Chief ................................................................................................................. Lee W. Russo Public Works Director ................................................................................... Russell B. Willardson ii The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of West Valley City, Utah for its annual budget for the fiscal year beginning July 1, 2016. In order to receive this award, a government unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to the GFOA to determine its eligibility for another award. iii TABLE OF CONTENTS BUDGET MESSAGE BUDGET SUMMARIES (section A) (section C) Message to City Council ............................ A-1 Fairbourne Station ................................... C-1 Consolidated Overview of all Revenues & Expenditures ....................... C-2 Consolidated Funds Chart ....................... C-3 Consolidated Government Funds ............ Revenues & Expenditures ....................... C-4 Historical Fund Balance Summary POLICIES & OBJECTIVES Governmental Funds ............................... C-5 Consolidated Special Revenue Funds (section B) Revenue & Expenditures ......................... C-6 Historical Fund Balance Summary Special Revenue Funds ............................ C-7 Introduction ..............................................B-1 Consolidated Enterprise Fund Fund Table ...............................................B-2 Revenue & Expense ................................ C-8 Major Fund Descriptions ..........................B-3 Historical Fund Balance Non-Major Fund Descriptions .................B-5 Enterprise Funds ...................................... C-9 Department/Fund Relationship Matrix .....B-7 General Fund .......................................... C-10 Financial Plan ...........................................B-8 “C” Roads Fund ...................................... C-21 Cash Management & Investments ............B-12 Fitness Center .......................................... C-23 Accounting & Purchasing ........................B-13 Redevelopment Agency ........................... C-26 Risk Management .....................................B-14 Hale Centre Theatre ................................ C-32 Grant Administration & Auditing ............B-15 Building Authority................................... C-34 Debt Financing .........................................B-16 WVC Arena (Maverik Center) ................ C-35 Property Tax Levy and Dist. ....................B-25 Housing Authority ................................... C-36 Parks Impact and User Fees .....................B-26 Sanitation ................................................. C-38 Financial Reserves ...................................B-27 Road Impact Fees .................................... C-40 Arts and Cultural Projects ........................B-28 Park Impact Fees ..................................... C-42 Capital Project Management & Fire Impact Fees ...................................... C-44 Budgeting Control System .......................B-29 Police Impact Fees ................................... C-46 Sidewalk Maintenance .............................B-30 Flood Impact Fees .................................. C-48 Street Lighting .........................................B-31 Storm Water Utility ................................ C-50 Records Management - Notification ........B-32 Division of Arts & Culture ...................... C-53 Solid Waste Collection .............................B-33 Arts Foundation ....................................... C-56 Storm Water Utility ..................................B-34 Capital Improvements ............................. C-57 Pavement Management ............................B-35 The Ridge Golf Club ............................... C-59 Stonebridge Golf Course ......................... C-62 Grants ...................................................... C-65 Ambulance Fund ..................................... C-66 Personnel Report ..................................... C-68 iv TABLE OF CONTENTS (continued) North Central EDA ..................................... D-56 THE OPERATING BUDGET/ Northwest EDA .......................................... D-57 PERFORMANCE MEASURES South Redwood RDA ................................. D-58 (section D) COMMUNITY PRESERVATION ................................... D-59 LEGISLATIVE ........................................D-1 Mission Statement ...................................... D-60 Council Mission Statement ......................... D-2 Administration ............................................ D-61 WVC Council ............................................. D-3 Animal Control ........................................... D-62 Elections ..................................................... D-4 Ordinance Enforcement .............................. D-64 Other Projects ............................................. D-66 ADMINISTRATION ...............................D-5 Other Grants ............................................... D-67 Housing Authority ...................................... D-68 Mission Statement ...................................... D-6 Administration ............................................ D-69 City Manager .............................................. D-7 Vouchers ..................................................... D-70 Recorder ..................................................... D-8 Non-Departmental ...................................... D-10 Justice Court ............................................... D-11 FINANCE ............................................... D-71 Human Resources ....................................... D-14 Mission Statement ...................................... D-72 Information Technology ............................. D-16 Administration ............................................ D-73 Central Communications Services ............. D-19 Purchasing .................................................. D-75 Wireless Communications .......................... D-20 Business Licensing ..................................... D-76 Public Communications .............................. D-21 Treasury ...................................................... D-78 Utah Cultural Celebration Center ............... D-24 Debt Service ............................................... D-80 Arts Foundation .......................................... D-27 Accounting .................................................. D-81 Budget and Disbursements ......................... D-82 COMMUNITY & ECONOMIC Building Authority ...................................... D-85 DEVELOPMENT ....................................D-29 FIRE
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