2019, 10-22 Regular MeetingAGENDA
SPOKANE VALLEY CITY COUNCIL
REGULAR MEETING
FORMAL FORMAT
Tuesday, October 22, 2019 6:00 p.m.
Spokane Valley City Hall Council Chambers
10210 E Sprague Avenue
Council Requests Please Silence Your Cell Phones During Council Meeting
CALL TO ORDER
INVOCATION: Pastor Al Hulten, Valley Assembly
PLEDGE OF ALLEGIANCE
ROLL CALL
APPROVAL OF AGENDA
INTRODUCTION OF SPECIAL GUESTS AND PRESENTATIONS
COMMITTEE, BOARD, LIAISON SUMMARY REPORTS
MAYOR'S REPORT
PROCLAMATION: Bicentenary of the Birth of the BAB (Bahai)
1. PUBLIC HEARING: 2019 Proposed Budget Amendment — Chelsie Taylor
2. First Reading Ordinance 19-016 Budget Amendment for 2019 — Chelsie Taylor [no public comment]
3. CONSENT AGENDA: Consists of items considered routine which are approved as a group. Any member
of Council may ask that an item be removed from the Consent Agenda to be considered separately.
Proposed Motion: I move to approve the Consent Agenda.
a. Approval of claim vouchers on Oct. 22, 2019, Request for Council Action Form Total: $2,906,148.40
b. Approval of Payroll for Pay Period Ending October 15, 2019: $373,921.33
c. Approval of Council Meeting Minutes of October 1, 2019, Study Session Format
d. Approval of Council Meeting Minutes of October 8, 2019, Formal Meeting Format
NEW BUSINESS:
4. Second Reading Ordinance 19-015, 2020 Property Tax — Chelsie Taylor [public comment]
5. First Reading Ordinance 19-017, 2020 Budget — Chelsie Taylor [public comment]
6. Motion Consideration: Outside Agency Grant Awards — Chelsie Taylor [public comment]
PUBLIC COMMENTS: This is an opportunity for the public to speak on any subject except action items
above, as public comments will be taken on those action items where indicated at the time those items are
discussed. When you come to the podium, please state your name and city residence, spell your last name for
the record, and limit remarks to three minutes.
Council Agenda 10-22-19 Formal Format Meeting Page 1 of 2
ADMINISTRATIVE REPORTS:
7. 2020 State Legislative Agenda — Mark Calhoun, Cary Driskell
8. Initiative 976 — Erik Lamb
9. Advance Agenda — Mayor Higgins
INFORMATION ONLY (will not be reported or discussed):
10. Department Reports
CITY MANAGER COMMENTS
ADJOURNMENT
Council Agenda 10-22-19 Formal Format Meeting Page 2 of 2
dos•OVaHey
OCLA31111109V.
BI AK oTT 2rE BIRTH'OF'E )tcB
CITY O F sq'oriC E ALLEN; WAsga rro9V'
WHEREAS, the Baha'i community of the area of Spokane Valley, Washington, was
established in the 1960s; and
WHEREAS, a crying need of humanity is the achievement of unity, peace and justice in
our communities; and
WHEREAS, in the mid -1800s, the Bab, the forerunner of the Baha'i Faith, brought a
message of human dignity, capacity and oneness suited to the requirements of
contemporary life, and October 29, 2019 marks the two -hundredth anniversary of the
birth of the Bab; and
WHEREAS, since the 1960s, the Baha'i community of the area of Spokane Valley,
Washington, has striven to apply this vision to the material and spiritual life of Spokane
Valley, collaborating with others to promote unity and to serve their fellow citizens; and
WHEREAS, the Baha'is of Spokane Valley and their families, friends, neighbors, and
colleagues are commemorating this bicentenary, along with Baha'is across the United
States and around the world.
NOW, THEREFORE, I, Rod Higgins, Mayor of Spokane Valley, Washington, on behalf
of the Spokane Valley City Council, do hereby declare Tuesday, October 29th, 2019, as
the
BICENTENARY OF THE BIRTH OF THE BAB
in the City of Spokane Valley, and I urge all to resolve on this day to promote in
themselves and in their relations with others, those qualities and attributes that will help
bring about the recognition of the oneness of humanity, to embrace diversity, and to work
for unity in our local community, in our country, and in the world.
Dated this 22nd day of October, 2019.
L.R. Higgins, Spokane Valley Mayor
CITY OF SPOKANE VALLEY
Request for Council Action
Meeting Date: October 22, 2019 Department Director Approval:
Check all that apply: ❑ consent ❑ old business ❑ new business ® public hearing
❑ information ❑ admin. report ❑ pending legislation ❑ executive session
AGENDA ITEM TITLE: Public Hearing on the proposed 2019 Budget Amendment.
GOVERNING LEGISLATION: In order for the City to amend an adopted budget, State law
requires the Council to approve an ordinance that appropriates additional funds.
PREVIOUS COUNCIL ACTION TAKEN: The Council last took formal action on the 2019
Budget when it was amended on June 4, 2019. On October 1, 2019 an Administrative Report
was delivered to Council regarding the need for a budget amendment.
BACKGROUND:
Since the amendment of the 2019 Budget on June 4, 2019, a number of events have transpired
in the normal course of operations that necessitate a third 2019 Budget amendment. They
include:
#001 - General Fund
Nonrecurring revenues are increased by $500,000 to account for reimbursements to the City for
amounts spend in repairing the east wall in council chambers at City Hall (see additional
information under expenditures below).
Provide additional appropriations (expenditures) of $1,061,102 comprised of:
• $10,102 for the City's share of a Census Coordinator for the 2020 census in partnership with
the Spokane Regional Transportation Council (SRTC) and other local jurisdictions.
• $30,000 for additional outside legal services due to an increased need for outside legal
expertise on issues during 2019.
• $500,000 in nonrecurring expenditures for repairs to the east wall in council chambers at
City Hall. Staff believes this to be a conservative estimate and expects actual costs to be
less than this amount. Costs incurred by the City will be reimbursed and are also included in
the budget amendment as a nonrecurring revenue (see above).
• $500,000 in nonrecurring transfers out to the Parks Capital Projects Fund #309 to fund
phase two of improvements to the CenterPlace west lawn. This project will be partially
completed in 2019 and 2020, with total costs of $2,000,000 over the two years.
• $21,000 in nonrecurring transfers out to the Parks Capital Projects Fund #309 to fund
preliminary engineering for replacement of the CenterPlace roof.
#101 — Street O&M Fund
Decrease revenues by $161,400 due to updated estimates for the Telephone Utility Tax, which
represents a decrease of $100,000, and Motor Vehicle Fuel Taxes, which represents a
decrease of $61,400.
#105 — Hotel/Motel Tax Fund
Decrease in expenditures for tourism promotion in the amount of $108,000. This decrease
matches the total budgeted expenditures to actual lodging tax awards approved by Council in
December 2018.
1
#106 — Solid Waste Fund
Increase transfers out to the Pavement Preservation Fund #311 by $108,028 due to 2018
receipts of the road wear administration fee related to the Waste Management collection
contract exceeding previous estimates.
#301 — REET 1 Capital Projects Fund
Real Estate Excise Tax (REET) revenue is increased by $400,000 based on revised revenue
projections.
Increase expenditures by $372,617 due to changes in expected transfers out to the Street
Capital Projects Fund #303 to reflect current estimates for various projects and the Railroad
Grade Separation Projects Fund #314 for the Barker Grade Separation project. Grant proceeds
are expected to be expended prior to City REET funds to the extent possible.
#302 — REET 2 Capital Projects Fund
Real Estate Excise Tax (REET) revenue is increased by $400,000 based on revised revenue
projections.
Increase expenditures by $188,153 due to changes in the expected transfers out to the Street
Capital Projects Fund #303 to reflect current estimates for various projects.
#303 — Street Capital Projects Fund
Both revenue and expenditures decrease by $2,742,317 to reflect current estimates on a
number of projects, including the Sullivan/Wellesley Intersection, widening of Barker Road, and
construction of the extension of Garland Avenue.
#309 — Park Capital Projects Fund
This fund is being amended to reflect current estimates on a number of projects. Revenues are
increase by $2,949,602 reflecting:
• $2,132,152 increase in grant proceeds for the Evergreen to Sullivan segment of the
Appleway Trail.
• $500,000 increase in transfers in from the General Fund for phase two of improvements to
the CenterPlace west lawn. See additional information above under the General Fund #001.
• $21,000 increase in transfers in from the General Fund for preliminary engineering related to
the replacement of the CenterPlace roof.
• $296,450 increase in transfers in from the Capital Reserve Fund #312 for segments of the
Appleway Trail.
Expenditures increase by $3,016,981, including:
• An increase of $11,791 for the Sullivan to Corbin segment of the Appleway Trail reflecting
project closeout costs.
• An increase of $2,293,021 for the Evergreen to Sullivan segment of the Appleway Trail due
to construction on this project being moved up from 2020 to 2019.
• An increase of $177,920 for amenities on the University to Pines segment of the Appleway
Trail due to bids coming in at over the expected cost.
• An increase of $1,249 for the Browns Park volleyball courts reflecting project closeout costs.
• An increase of $12,000 on additional swing sets for playgrounds, which were previously
included in the 2019 Budget for $25,000, due to the costs of project coming in excess of
expectations.
2
• An increase of $500,000 for phase two of improvements to the CenterPlace west lawn. See
additional information above under the General Fund #001.
• An increase of $21,000 for preliminary engineering related to the replacement of the
CenterPlace roof.
#310 — Civic Facilities Capital Proiects Fund
Expenditures are increased by $18,452 in transfers out to the Capital Reserve Fund #312. This
amount reflects excess investment earnings that have accumulated in Fund #310.
#311 — Pavement Preservation Fund
This fund is being amended to reflect estimated progress on a number of projects as well as
updates to estimated project costs. There is an increase of $2,297,255 in revenues, which
primarily consist of increases to grant proceeds and developer fees. There is an increase of
$2,021,621 for expenditures consisting primarily of work on the preservation project on
University from Dishman Mica to 16tH
#312 — Capital Reserve Fund
Revenues increase by $107,042 in transfers in from the Civic Facilities Capital Projects Fund
#310 and the City Hall Construction Fund #313, representing accumulated investment earnings
in those funds. See explanations under those funds for additional information.
Increases expenditures/appropriations of $114,548 include:
• Decreases of $1,252,602 in transfers out to the Street Capital Projects Fund for
improvements at 8th and Carnahan, widening of Barker Road, and construction of Garland
Avenue.
• Increases of $296,450 in transfers out to the Parks Capital Projects Fund #309 for segments
of the Appleway Trail.
• $226,700 for the purchase of land adjacent to the Spokane Valley Police Precinct.
• $844,000 for the purchase of park land adjacent to Sullivan Park.
#313 — City Hall Construction Fund
Revenues increase by $954 representing estimated investment interest earnings. Expenditures
increase by $88,590 in transfers out to the Capital Reserve Fund #312. This amount reflects
excess investment earnings that have accumulated in Fund #313, and this transfer will eliminate
the remaining fund balance in this fund. Once the remaining fund balance is eliminated, this
Fund will be closed out as part of the 2020 Budget process.
#314 — Railroad Grade Separation Fund
Revenues and expenditures decrease by $394,024. These decreases are related to updated
timing of work that is currently being done on the Barker Grade Separation Project.
3
The 2019 Budget amendment reflects the changes noted above and will affect 13 funds
resulting in total revenue increases of $3,357,112 and appropriation/expenditure increases of
$3,745,751.
001 General Fund
101 Street O&M Fund
105 HotelMotel Tax Fund
106 Solid Waste Fund
301 REET 1 Capital Projects Fund
302 REET 2 Capital Projects Fund
303 Street Capital Projects Fund
309 Parks Capital Projects Fund
310 Civic Facilities Capital Projects Fund
311 Pavement Preservation Fund
312 Capital Reserve Fund
313 City Hall Construction Fund
314 Railroad Grade Separation Projects Fund
500,000
(161,400)
0
0
400,000
400,000
(2,742,317)
2,949,602
0
2,297,255
107,042
954
(394,024)
1,061,102
0
(108,000)
108,028
372,617
188,153
(2,742,317)
3,016,981
18,452
2,021,621
114,548
88,590
(394,024)
3,357,112 3,745,751
OPTIONS: Future options are to accept the proposed amendments in whole or in -part.
RECOMMENDED ACTION OR MOTION: The purpose of this evening's public hearing is to
consider input from the public on the proposed budget amendment and no action is required of
Council at this time. Anticipated future action by the Council includes:
• October 22, 2019 — First reading of Ordinance #19-016 amending the 2019 Budget.
• November 12, 2019 — Second reading of Ordinance #19-016 amending the 2019 Budget.
BUDGET/FINANCIAL IMPACTS: This action amends the estimated revenues and
appropriations for the 2019 Budget that was adopted on November 13, 2018 and amended on
March 26, 2019 and June 4, 2019. There are adequate funds available to pay for these
amendments.
STAFF CONTACT: Chelsie Taylor, Finance Director
ATTACHMENTS:
• Fund level line -item detail of revenues and expenditures.
• Fund summaries for all funds affected by the proposed budget amendment.
4
Revenue
Expenditure
Fund
Fund
Increase
Increase
No.
Name
(Decrease)
(Decrease)
001 General Fund
101 Street O&M Fund
105 HotelMotel Tax Fund
106 Solid Waste Fund
301 REET 1 Capital Projects Fund
302 REET 2 Capital Projects Fund
303 Street Capital Projects Fund
309 Parks Capital Projects Fund
310 Civic Facilities Capital Projects Fund
311 Pavement Preservation Fund
312 Capital Reserve Fund
313 City Hall Construction Fund
314 Railroad Grade Separation Projects Fund
500,000
(161,400)
0
0
400,000
400,000
(2,742,317)
2,949,602
0
2,297,255
107,042
954
(394,024)
1,061,102
0
(108,000)
108,028
372,617
188,153
(2,742,317)
3,016,981
18,452
2,021,621
114,548
88,590
(394,024)
3,357,112 3,745,751
OPTIONS: Future options are to accept the proposed amendments in whole or in -part.
RECOMMENDED ACTION OR MOTION: The purpose of this evening's public hearing is to
consider input from the public on the proposed budget amendment and no action is required of
Council at this time. Anticipated future action by the Council includes:
• October 22, 2019 — First reading of Ordinance #19-016 amending the 2019 Budget.
• November 12, 2019 — Second reading of Ordinance #19-016 amending the 2019 Budget.
BUDGET/FINANCIAL IMPACTS: This action amends the estimated revenues and
appropriations for the 2019 Budget that was adopted on November 13, 2018 and amended on
March 26, 2019 and June 4, 2019. There are adequate funds available to pay for these
amendments.
STAFF CONTACT: Chelsie Taylor, Finance Director
ATTACHMENTS:
• Fund level line -item detail of revenues and expenditures.
• Fund summaries for all funds affected by the proposed budget amendment.
4
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\2019 Amendment No 3 Detail v1 for RCA.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget -Amendment #3
Line Item Detail
10/22/2019
Account
Description
Account
Number
Description / Justification
Initial
Budget
Amendment
Amended
Budget
#001 - General Fund
Recurring Expenditures
Professional Services - Misc
Outside Legal Services
001.011.000.511.60.41.05
- Census Coordinator for 2020 Census
001.013.015.515.32.41.04 - Increased costs due to extra outside legal
services
Nonrecurring Revenues
Judgments and Settlements
001.033.099.369.40.00
Nonrecurring expenditures
Building Repairs
Transfers out - #309
Transfers out - #309
001.033.099.518.30.48.01
001.090.099.597.30.00.90
001.090.099.597.30.00.90
#101 - Street O&M Fund
Revenues
Telephone Utility Tax
Motor Vehicle Fuel Tax
Total recurring expenditures
- Reimbursement of repair to chambers east wall
Total nonrecurring revenues
- Repair chambers east wall
- CenterPlace west lawn improvements
- CenterPlace Roof
Total nonrecurring expenditures
0 10,102 10,102
45,212 30,000 75,212
40,102
0 500,000 500,000
500,000
0 500,000 500,000
0 500,000 500,000
0 21,000 21,000
1,021,000
Total of all General Fund revenues
Total of all General Fund expenditures
500,000
1,061,102
101.042.000.316.47.01 - Revised revenue estimate
101.042.000.336.00.87 - Revised revenue estimate
#105 - Hotel/Motel Tax Fund
Expenditures
Tourism Promotion
Total revenues
105.105.000.557.30.41.00 - Reduce to match actual awards for 2019
Total expenditures
Page 1 of 6
1,700,000
2,092,300
350,000
(100,000) 1,600,000
(61,400) 2,030,900
(161,400)
(108,000) 242,000
(108,000)
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\2019 Amendment No 3 Detail v1 for RCA.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget -Amendment #3
Line Item Detail
10/22/2019
Account
Description
Account
Number
Description / Justification
Initial
Budget
Amendment
Amended
Budget
#106 - Solid Waste Fund
Expenditures
Transfers out - #311
106.000.000.597.31.00.10 - 2018 road wear fee in excess of estimates
#301 - REET 1 Capital Projects Fund
Revenues
REET 1 - 1st Quarter Percent
Expenditures
Transfers out - #303
Transfers out - #314
Total expenditures
301.301.000.318.34.00 - Revised revenue estimate
Total revenues
301.000.000.597.30.00.30 - Updated construction project estimates
301.000.000.597.31.00.40 - Updated construction project estimates
#302 - REET 2 Capital Projects Fund
Revenues
REET 2 - 2nd Quarter Percent
Expenditures
Transfers out - #303
Total expenditures
302.302.000.318.35.00 - Revised revenue estimate
Total revenues
302.000.000.597.30.00.30 - Updated construction project estimates
1,500,000 108,028 1,608, 028
108,028
1,000,000 400,000 1,400,000
400,000
504,172 (28,436) 475,736
50,000 401,053 451,053
372,617
1,000,000 400,000 1,400,000
400,000
167,434 188,153 355,587
Total expenditures 188,153
Page 2 of 6
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\2019 Amendment No 3 Detail v1 for RCA.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget -Amendment #3
Line Item Detail
10/22/2019
Account
Description
Account
Number
Description / Justification
Initial
Budget
Amendment
Amended
Budget
#303 - Street Capital Projects Fund
Revenues
Grant Proceeds
Developer Fees
Transfer in - #301
Transfer in - #302
Transfer in - #312
303.000.000.330.00.00
303.000.000.367.12.01
303.000.000.397.30.10
303.000.000.397.30.20
303.000.000.397.31.20
- Updated construction project estimates
- Updated construction project estimates
- Updated construction project estimates
- Updated construction project estimates
- Updated construction project estimates
Total revenues
Expenditures
Mission Ave. - Flora to Barker 303.000.123.595.xx.xx.xx - Updated construction project estimates
Broadway @ Argonne/Mullan PCC Intel 303.000.142.595.xx.xx.xx - Updated construction project estimates
Sprague/Barker Intersection Improveme 303.000.205.595.xx.xx.xx - Updated construction project estimates
8th & Carnahan Intersection ImprovemE303.000.247.595.xx.xx.xx - Updated construction project estimates
Sullivan/Wellesley Intersection 303.000.249.595.xx.xx.xx - Updated construction project estimates
32nd Ave Sidewalk - SR27 to Evergreei 303.000.258.595.xx.xx.xx - Updated construction project estimates
N. Sullivan Corridor ITS Project 303.000.259.595.xx.xx.xx - Updated construction project estimates
Wellesley Sidewalk 303.000.265.595.xx.xx.xx - Updated construction project estimates
Mission Ave Sidewalk 303.000.267.595.xx.xx.xx - Updated construction project estimates
Barker/I-90 Interchange 303.000.273.595.xx.xx.xx - Updated construction project estimates
Barker Rd Widening - River to Euclid 303.000.275.595.xx.xx.xx - Updated construction project estimates
Barker Rd Widening - Euclid to Garland 303.000.276.595.xx.xx.xx - Updated construction project estimates
Barker Rd Widening - Garland to Trent 303.000.277.595.xx.xx.xx - Updated construction project estimates
Wilbur Rd Sidewalk - Boone to Broadm 303.000.278.595.xx.xx.xx - Updated construction project estimates
Knox Ave Sidewalk - Hutchinson to Sar 303.000.279.595.xx.xx.xx - Updated construction project estimates
Highland Estates Connector 303.000.281.595.xx.xx.xx - Updated construction project estimates
University Pres-Dishman-Mica to 16th 303.000.287.595.xx.xx.xx - Updated construction project estimates
Adams Sidewalk Infill 303.000.291.595.xx.xx.xx - Updated construction project estimates
2018 CSS Citywide Reflective Signal B1303.000.293.595.xx.xx.xx - Updated construction project estimates
Citywide Reflective Signal Post Panels 303.000.294.595.xx.xx.xx - Updated construction project estimates
Garland Ave Construction 303.000.295.595.xx.xx.xx - Updated construction project estimates
Argonne Rd Concrete Pvmt Indiana to P 303.000.299.595.xx.xx.xx - Updated construction project estimates
Pines and Mission Intersection Improve 303.000.300.595.xx.xx.xx - Updated construction project estimates
Park and Mission Intersection Improven 303.000.301.595.xx.xx.xx - Updated construction project estimates
Ella Sidewalk - Broadway to Alki 303.000.302.595.xx.xx.xx - Updated construction project estimates
S. Conklin Sidewalk 303.000.303.595.xx.xx.xx - Updated construction project estimates
#309 - Parks Capital Projects Fund
5,084,281
1,535,700
504,172
167,434
4,584,400
5,000
12,500
35,700
45,000
1,167,287
5,000
730,000
382,000
420,000
500,000
310,000
3,346,000
54,000
354,500
294,000
200,000
0
0
0
0
3,000,000
0
0
0
0
0
(1,101,953)
(547,479)
(28,436)
188,153
(1,252,602)
(2,742,317)
23,791
(11,915)
17,402
(45,000)
(1,087,287)
(5,000)
(666, 302)
209,125
(13,119)
310,000
(39,143)
(754,940)
(54,000)
60,867
67,619
(154,000)
79,000
62,406
23,250
5,200
(1,050,000)
48,000
72,000
112,750
30,979
16,000
Total expenditures (2,742,317)
Page 3 of 6
3,982,328
988,221
475,736
355,587
3,331,798
28,791
585
53,102
0
80,000
0
63,698
591,125
406,881
810,000
270,857
2,591,060
0
415,367
361,619
46,000
79,000
62,406
23,250
5,200
1,950,000
48,000
72,000
112,750
30,979
16,000
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\2019 Amendment No 3 Detail v1 for RCA.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget -Amendment #3
Line Item Detail
10/22/2019
Account
Description
Account
Number
Description / Justification
Initial
Budget
Amendment
Amended
Budget
Revenues
Grant Proceeds
Transfer in - #001
Transfer in - #312
309.000.000.333.20.20
309.000.000.397.00.10
309.000.000.397.31.20
Expenditures
Appleway Trail (Sullivan to Corbin) 309.000.237.595.xx.xx.xx
Appleway Trail (Evergreen to Sullivan) 309.000.268.595.xx.xx.xx
Appleway Trail Amenities (Univ to Pines) 309.000.280.595.xx.xx.xx
Browns Park volleyball courts 309.000.282.595.xx.xx.xx
Swingsets 309.000.xxx.595.xx.xx.xx
CenterPlace west lawn improvements 309.000.304.595.xx.xx.xx
CenterPlace roof repairs 309.000.xxx.595.xx.xx.xx
#310 - Civic Facilities Capital Projects Fund
Expenditures
Transfers out - #312
- Appleway Trail construction update
- CenterPlace west lawn improvements
- CenterPlace roof repairs
- Appleway Trail construction update
Total revenues
- Updated construction project estimates
- Updated construction project estimates
- Updated construction project estimates
- Updated construction project estimates
- Updated construction project estimates
- Updated construction project estimates
- Updated construction project estimates
Total expenditures
310.000.000.597.31.00.20 - Excess interest income
#311 - Pavement Preservation Fund
Revenues
Transfers in - #106
Grant Proceeds
Developer Fees
311.000.000.397.10.60
311.000.xxx.333.20.20
311.000. xxx. 367.12.01
Expenditures
Pavement Preservation 311.000.xxx.595.xx.xx.xx
Total expenditures
- 2018 road wear fee in excess of estimates
- Updated construction project estimates
Total revenues
- Updated construction project estimates
572,308
1,320,000
14,788
2,132,152
500,000
21,000
296,450
2,949,602
2,704,460
1,841,000
311,238
5,000 11,791 16,791
72,500 2,293,021 2,365,521
509,595 177,920 687,515
0 1,249 1,249
25,000 12,000 37,000
0 500,000 500,000
0 21,000 21,000
0
3,016,981
18,452
18,452
18,452
1,500,000 108,028 1,608, 028
1,820,000 1,049,227 2,869,227
0 1,140, 000 1,140, 000
2,297,255
7,238,200 2,021,621 9,259,821
Total expenditures 2,021,621
Page 4 of 6
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\2019 Amendment No 3 Detail v1 for RCA.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget -Amendment #3
Line Item Detail
10/22/2019
Account
Description
Account
Number
Description / Justification
Initial
Budget
Amendment
Amended
Budget
#312 - Capital Reserve Fund
Revenues
Transfers in - #310
Transfers in - #313
312.000.000.397.31.00
312.000.000.397.31.30
Expenditures
Transfers out - #303 (8th & Carnahan lnte 312.000.000.597.30.00.30
Transfers out - #303 (Barker Road Corridc 312.000.000.597.30.00.30
Transfers out - #303 (Garland Ave.) 312.000.000.597.30.00.30
Transfers out - #309 (Appleway Trail - Sul 312.000.000.597.30.00.90
Transfers out - #309 (Appleway Trail - Evc 312.000.000.597.30.00.90
Precinct Property Acquisition 312.000.000.594.21.61.00
DOT Park Property Acquisition 312.000.000.594.76.61.00
#313 - City Hall Construction Fund
Revenues
Investment Interest
Expenditures
Transfers out - #312
313.000.000.361.11.00
- Excess interest income
- Excess interest income
Total revenues
- Updated construction project estimates
- Updated construction project estimates
- Updated construction project estimates
- Updated construction project estimates
- Updated construction project estimates
- Land acquisition
- Land acquisition
Total expenditures
- Revised revenue estimate
Total revenues
313.000.000.597.31.00.20 - Excess interest income
#314 - Railroad Grade Separation Projects Fund
Revenues
Grant Proceeds
Transfers in - #301
314.000.xxx.333.20.20
314.000.143.397.30.10
Expenditures
Barker BNSF Grade Separation 314.000.143.595.xx.xx.xx
Total expenditures
- Updated construction project estimates
- Updated construction project estimates
Total revenues
- Updated construction project estimates
0
0
18,452
88,590
107,042
18,452
88,590
45,000 (45,000) 0
3,034,400 (722,852) 2,311,548
1,500,000 (484,750) 1,015,250
5,000 (5,000) 0
9,788 301,450 311,238
0 226,700 226,700
0 844,000 844,000
114,548
0 954 954
0 88,590 88,590
3,750,000 (795, 077) 2,954,923
50,000 401,053 451,053
3,800,000 (394, 024) 3,405,976
954
88,590
(394,024)
Total expenditures (394,024)
Page 5 of 6
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\2019 Amendment No 3 Detail v1 for RCA.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget -Amendment #3
Line Item Detail
10/22/2019
Account
Description
Account
Number
Description / Justification
Initial
Budget
Amendment
Amended
Budget
Totals Across all Funds
Total revenues
Total expenditures
3,357,112
3,745,751
Page 6 of 6
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget Amendment #3
Summary of Amended Funds
#001 -GENERAL FUND
RECURRING ACTIVITY
10/22/2019
2019
As
Adopted
1st
Amendment
2nd
Amendment
3rd
Amendment
As
Amended
Revenues
Property Tax 12,054,400 0 0 0 12,054,400
Sales Tax 22,917,000 0 0 0 22,917,000
Sales Tax - Public Safety 1,081,900 0 0 0 1,081,900
Sales Tax - Criminal Justice 1,944,000 0 0 0 1,944,000
Gambling Tax and Leasehold Excise Tax 387,000 0 0 0 387,000
Franchise Fees/Business Registration 1,224,000 0 0 0 1,224,000
State Shared Revenues 1,909,800 0 0 0 1,909,800
Fines and Forfeitures/Public Safety 1,078,500 0 0 0 1,078,500
Community and Public Works 1,882,300 0 0 0 1,882,300
Recreation Program Revenues 628,800 0 0 0 628,800
Miscellaneous Department Revenue 1,000 500 0 0 1,500
Miscellaneous & Investment Interest 358,200 0 0 0 358,200
Transfers in - #105 (h/m tax -CP advertising) 30,000 0 0 0 30,000
Total Recurring Revenues 45,496,900 500 0 0 45,497,400
Expenditures
City Council 545,903 66,456 0 10,102 622,461
City Manager 948,835 15,692 0 0 964,527
City Attorney 610,549 8,207 0 30,000 648,756
Public Safety 25,927,304 184 0 0 25,927,488
Deputy City Manager 267,044 4,000 0 0 271,044
Finance / IT 1,402,497 25,203 0 0 1,427,700
Human Resources 297,421 8,422 0 0 305,843
City Hall Operations and Maintenance 290,543 1,351 0 0 291,894
Community & Public Works- Engineering 1,816,141 25,476 0 0 1,841,617
Community & Public Works - Economic Dev 1,018,772 11,965 0 0 1,030,737
Community & Public Works - Building & Planning 2,248,698 32,776 0 0 2,281,474
Parks&Rec - Administration 335,958 4,162 0 0 340,120
Parks & Rec - Maintenance 893,500 0 0 0 893,500
Parks & Rec - Recreation 253,622 1,196 0 0 254,818
Parks & Rec - Aquatics 491,153 0 0 0 491,153
Parks & Rec - Senior Center 101,215 1,692 0 0 102,907
Parks & Rec - CenterPlace 949,414 6,918 0 0 956,332
General Government 1,332,650 16,300 0 0 1,348,950
Transfers out - #204 (2016 LTGO debt service) 401,250 0 0 0 401,250
Transfers out - #309 (park capital projects) 160,000 0 0 0 160,000
Transfers out - #311 (pavement preservation) 972,300 0 0 0 972,300
Transfers out - #501 (CenterPlace kitchen reserve) 36,600 0 0 0 36,600
Transfers out - #502 (insurance premium) 390,000 0 0 0 390,000
Total Recurring Expenditures 41,691,369 230,000 0 40,102 41,961,471
Recurring Revenues Over (Under)
Recurring Expenditures 3,805,531 (229,500) 0 (40,102) 3,535,929
Page 1 of 9
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget Amendment #3
Summary of Amended Funds
#001 - GENERAL FUND - continued
NONRECURRING ACTIVITY
Revenues
Transfers in - #106 (solid waste repayment)
Grant Proceeds
Reimbursement of chamber wall repairs
Miscellaneous
10/22/2019
2019
As
Adopted
1st
Amendment
2nd
Amendment
3rd
Amendment
As
Amended
40,422 0 0 0 40,422
0 0 0 0 0
0 0 0 500,000 500,000
0 0 0 0 0
Total Nonrecurring Revenues 40,422 0 0 500,000 540,422
Expenditures
General Government - IT capital replacements 107,000 0 0 0 107,000
Public Safety (full facility generator) 0 0 200,000 0 200,000
Public Safety (carpet & workstation replacement) 50,000 0 0 0 50,000
City Hall chamber east wall repairs 0 0 0 500,000 500,000
Economic Development (retail recruitment) 25,000 0 0 0 25,000
Building (equipment for new Code Enf. Officer) 0 0 0 0 0
Parks & Rec (carpet at CenterP/ace) 0 0 0 0 0
General Government (City Hall generator) 0 0 203,000 0 203,000
Transfers out - #122 (replenish reserve) 0 120,000 0 0 120,000
Transfers out - #309 (Browns Park restroom) 160,000 0 0 0 160,000
Transfers out - #309 (Browns Park other) 1,000,000 0 0 0 1,000,000
Transfers out - #309 (CenterPlace west lawn) 0 0 0 500,000 500,000
Transfers out - #309 (CenterPlace roof repairs) 0 0 0 21,000 21,000
Transfers out - #312 ('17 fund bal > 50%) 0 7,109,300 0 0 7,109,300
Transfers out - #501 (new Code Enf. Vehicle) 0 0 0 0 0
Total Nonrecurring Expenditures 1,342,000 7,229,300 403,000 1,021,000 9,995,300
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
Beginning unrestricted fund balance
Ending unrestricted fund balance
Fund balance as a percent of recurring expenditures
(1,301,578) (7,229,300) (403,000) (521,000) (9,454,878)
2,503,953 (7,458,800) (403,000) (561,102) (5,918,949)
36, 817, 803
39,321,756
94.32%
Page 2 of 9
36, 817, 803
30, 898, 854
73.64%
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget Amendment #3
Summary of Amended Funds
SPECIAL REVENUE FUNDS
#101 -STREET FUND
RECURRING ACTIVITY
10/22/2019
2019
As
Adopted
1st
Amendment
2nd
Amendment
3rd
Amendment
As
Amended
Revenues
Utility Tax 1,700,000 0 0 (100,000) 1,600,000
Motor Vehicle Fuel (Gas) Tax 2,092,300 0 0 (61,400) 2,030,900
Multimodal Transportation Revenue 132,200 0 0 0 132,200
Right -of -Way Maintenance Fee 70,000 0 0 0 70,000
Investment Interest 6,000 0 0 0 6,000
Miscellaneous 10,000 0 0 0 10,000
Total Recurring Revenues 4,010,500 0 0 (161,400) 3,849,100
Expenditures
Wages / Benefits / Payroll Taxes 1,044,547 13,197 0 0 1,057,744
Supplies 113,300 0 0 0 113,300
Services & Charges 2,308,818 18,156 0 0 2,326,974
Snow Operations 497,200 0 0 0 497,200
Intergovernmental Payments 855,000 0 0 0 855,000
Vehicle rentals - #501 (non -plow vehicle rental) 21,250 0 0 0 21,250
Vehicle rentals - #501 (plow replace.) 77,929 0 0 0 77,929
Total Recurring Expenditures 4,918,044 31,353 0 0 4,949,397
Recurring Revenues Over (Under)
Recurring Expenditures
NONRECURRING ACTIVITY
(907,544) (31,353) 0 (161,400) (1,100,297)
Revenues
Transfers in - #122 0 120,000 0 0 120,000
Transfers in - #312 907,544 0 0 0 907,544
Total Nonrecurring Revenues 907,544 120,000 0 0 1,027,544
Expenditures
Spare traffic signal equipment 0 0 68,000 0 68,000
Total Nonrecurring Expenditures 0 0 68,000 0 68,000
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures 907,544 120,000 (68,000) 0 959,544
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures 0 88,647 (68,000) (161,400) (140,753)
Beginning fund balance 784,972 784,972
Ending fund balance 784,972 644,219
Page 3 of 9
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget Amendment #3
Summary of Amended Funds
SPECIAL REVENUE FUNDS -continued
#105 - HOTEL / MOTEL TAX FUND
Revenues
Hotel/Motel Tax
Investment Interest
Total revenues
Expenditures
Transfers out - #001
Transfers out - #104
Tourism Promotion
10/22/2019
2019
As
Adopted
1st
Amendment
2nd
Amendment
3rd
Amendment
As
Amended
600,000
0
0
0 600,000
2,000 0 0 0 2,000
602,000 0 0 0 602,000
30,000 0 0 0 30,000
0 275,000 0 0 275,000
625,000 (275,000) 0 (108,000) 242,000
Total expenditures 655,000 0 0 (108,000) 547,000
Revenues over (under) expenditures (53,000)
Beginning fund balance 277,929
Ending fund balance 224,929
55,000
277,929
332,929
#106 -SOLID WASTE FUND
Revenues
Solid Waste Administrative Fee 225,000 0 0 0 225,000
Solid Waste Road Wear Fee 1,500,000 0 0 0 1,500,000
Investment Interest 1,300 0 0 0 1,300
Total revenues
1,726,300 0 0 0 1,726,300
Expenditures
Education/Contract Admin 185,878 0 0 0 185,878
Transfers out - #001 40,422 0 0 0 40,422
Transfers out - #311 1,500,000 0 0 108,028 1,608,028
Total expenditures 1,726,300 0 0 108,028 1,834,328
Revenues over (under) expenditures 0 (108,028)
Beginning fund balance 431,359 431,359
Ending fund balance 431,359 323,331
Page 4 of 9
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget Amendment #3
Summary of Amended Funds
CAPITAL PROJECTS FUNDS
#301 - REET 1 CAPITAL PROJECTS FUND
Revenues
REET 1 - Taxes
Investment Interest
Total revenues
10/22/2019
2019
As
Adopted
1st
Amendment
2nd
Amendment
3rd
Amendment
As
Amended
1,000,000
22,000
0
0
0 400,000 1,400,000
0 0 22,000
1,022,000 0 0 400,000 1,422,000
Expenditures
Transfers out - #204 82,475 0 0 0 82,475
Transfers out - #303 504,172 0 0 (28,436) 475,736
Transfers out - #311 (pavement preservation) 734,300 0 0 0 734,300
Transfers out - #314 (Barker Grade Separation) 50,000 0 0 401,053 451,053
Total expenditures 1,370,947 0 0 372,617 1,743,564
Revenues over (under) expenditures (348,947) (321,564)
Beginning fund balance 2,480,268 2,480,268
Ending fund balance 2,131,321 2,158,704
#302 - REET 2 CAPITAL PROJECTS FUND
Revenues
REET 2 - Taxes
Investment Interest
Total revenues
1,000,000
25,000
0
0
0 400,000 1,400,000
0 0 25,000
1,025,000 0 0 400,000 1,425,000
Expenditures
Transfers out - #204 82,475 0 0 0 82,475
Transfers out - #303 167,434 0 0 188,153 355,587
Transfers out - #311 (pavement preservation) 734,300 0 0 0 734,300
Total expenditures 984,209 0 0 188,153 1,172,362
Revenues over (under) expenditures 40,791 252,638
Beginning fund balance 3,240,220 3,240,220
Ending fund balance 3,281,011 3,492,858
Page 5 of 9
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget Amendment #3
Summary of Amended Funds
CAPITAL PROJECTS FUNDS -continued
10/22/2019
2019
As
Adopted
1st
Amendment
2nd
Amendment
3rd
Amendment
As
Amended
#303 -STREET CAPITAL PROJECTS FUND
Revenues
Grant Proceeds 4,408,681 675,600
Developer 35,700 1,500,000
Transfers in - #301 504,172 0
Transfers in - #302 167,434 0
Transfers in - #312 - Euclid Ave - Flora to Barker 5,000 0
Transfers in - #312 - 8th & Carnahan Intersection 45,000 0
Transfers in - #312 - Barker Corridor 267,000 2,767,400
Transfers in - #312 - Garland Ave 0 1,500,000
Total revenues
0 (1,101,953) 3,982,328
0 (547,479) 988,221
0 (28,436) 475,736
0 188,153 355,587
0 0 5,000
0 (45,000) 0
0 (722,852) 2,311,548
0 (484,750) 1,015,250
5,432,987 6,443,000 0 (2,742,317) 9,133,670
Expenditures
123 Mission Ave. - Flora to Barker 5,000 0 0 23,791 28,791
142 Broadway @ Argonne/Mullan PCC intersection 12,500 0 0 (11,915) 585
166 Pines Rd (SR27) & Grace Ave. Intersect Safety 5,000 0 0 0 5,000
201 ITS Infill Project Phase 1 5,000 0 0 0 5,000
205 Sprague/Barker Intersections Improvement 35,700 0 0 17,402 53,102
247 8th & Carnahan Intersection Improvements 45,000 0 0 (45,000) 0
249 Sullivan/Wellesley Intersection 1,167,287 0 0 (1,087,287) 80,000
251 Euclid Ave. - Flora to Barker 5,000 0 0 0 5,000
258 32nd Ave Sidewalk - SR27 to Evergreen 5,000 0 0 (5,000) 0
259 N. Sullivan Corridor ITS Project 730,000 0 0 (666,302) 63,698
265 Wellesley Sidewalk Project 382,000 0 0 209,125 591,125
267 Mission Ave Sidewalk 420,000 0 0 (13,119) 406,881
273 Barker/I-90 Interchange 500,000 0 0 310,000 810,000
275 Barker Rd Widening - River to Euclid 132,000 178,000 0 (39,143) 270,857
276 Barker Rd Widening - Euclid to Garland 81,000 3,265,000 0 (754,940) 2,591,060
277 Barker Rd Widening - Garland to Trent 54,000 0 0 (54,000) 0
278 Wilbur Rd Sidewalk - Boone to Broadway 354,500 0 0 60,867 415,367
279 Knox Ave Sidewalk - Hutchinson to Sargent 294,000 0 0 67,619 361,619
281 Highland Estates Connector 200,000 0 0 (154,000) 46,000
285 Indiana Ave Pres - Evergreen to Sullivan 0 0 0 0 0
287 University Pres-Dishman-Mica to 16th 0 0 0 79,000 79,000
291 Adams Sidewalk Infill 0 0 0 62,406 62,406
293 2018 CSS Citywide Reflective Signal BP 0 0 0 23,250 23,250
294 Citywide Reflective Signal Post Panels 0 0 0 5,200 5,200
295 Garland Ave Construction 0 3,000,000 0 (1,050,000) 1,950,000
299 Argonne Rd Concrete Pvmt Indiana to Mont 0 0 0 48,000 48,000
300 Pines and Mission Intersection Improvement 0 0 0 72,000 72,000
301 Park and Mission Intersection Improvements 0 0 0 112,750 112,750
302 Ella Sidewalk - Broadway to Alki 0 0 0 30,979 30,979
303 S. Conklin Sidewalk 0 0 0 16,000 16,000
069 Park Rd Reconstruction #2 (Repay Grant Funds) 0 0 0 0 0
Contingency 1,000,000 0 0 0 1,000,000
Total expenditures 5,432,987 6,443,000 0 (2,742,317) 9,133,670
Revenues over (under) expenditures 0 0
Beginning fund balance 67,041 67,041
Ending fund balance 67,041 67,041
Note: Work performed for pavement preservation projects out of the Street Capital Projects Fund is for items such as sidewalk upgrades that the
were bid with the pavement preservation work.
Page 6 of 9
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget Amendment #3
Summary of Amended Funds
CAPITAL PROJECTS FUNDS -continued
#309 - PARK CAPITAL PROJECTS FUND
Revenues
Grant Proceeds
Transfers in - #001
Transfers in - #312
Total revenues
10/22/2019
2019
As
Adopted
1st
Amendment
2nd
Amendment
3rd
Amendment
As
Amended
572,308
1,320,000
14,788
0
0
0
0 2,132,152 2,704,460
0 521,000 1,841,000
0 296,450 311,238
1,907,096
0 0 2,949,602 4,856,698
Expenditures
237 Appleway Trail (Sullivan to Corbin) 5,000 0 0 11,791 16,791
268 Appleway Trail (Evergreen to Sullivan) 72,500 0 0 2,293,021 2,365,521
280 Appleway Trail Amenities (Univ - Pines) 509,595 0 0 177,920 687,515
282 Browns Park volleyball courts 0 0 0 1,249 1,249
293 Browns Park improvements 1,160,000 0 0 0 1,160,000
Swingsets 25,000 0 0 12,000 37,000
Resurface Discovery Park 40,000 0 0 0 40,000
304 CenterPlace west lawn improvements - Ph. 2 0 0 0 500,000 500,000
CenterPlace roof repairs 0 0 0 21,000 21,000
Total expenditures 1,812,095 0 0 3,016,981 4,829,076
Revenues over (under) expenditures 95,001 27,622
Beginning fund balance 39,294 39,294
Ending fund balance 134,295 66,916
#310 -CIVIC FACILITIES CAPITAL PROJECTS FUND
Revenues
Investment Interest
9,000 0 0 0 9,000
Total revenues 9,000 0 0 0 9,000
Expenditures
Miscellaneous 0 0 0 0 0
Transfers out - #312 0 0 0 18,452 18,452
Total expenditures 0 0 0 18,452 18,452
Revenues over (under) expenditures 9,000 (9,452)
Beginning fund balance 857,737 857,737
Ending fund balance 866,737 848,285
Note: The fund balance in #310 includes $839,285.10 paid by the Library District for 2.82 acres at the Balfour Park site. If the District
does not succeed in getting a voted bond approved by October 2022 then the City may repurchase this land at the original sale
price of $839,285.10.
Page 7 of 9
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget Amendment #3
Summary of Amended Funds
CAPITAL PROJECTS FUNDS -continued
#311 - PAVEMENT PRESERVATION
Revenues
Transfers in - #001
Transfers in - #106
Transfers in - #301
Transfers in - #302
Grant Proceeds
Developer
Total revenues
Expenditures
Pavement preservation
Pre -project GeoTech
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
10/22/2019
2019
As
Adopted
1st
Amendment
2nd
Amendment
3rd
Amendment
As
Amended
972,300
1,500,000
734,300
734,300
1,820,000
0
0
0
0
0
0
0
0 0 972,300
0 108,028 1,608,028
0 0 734,300
0 0 734,300
0 1,049,227 2,869,227
0 1,140,000 1,140, 000
5,760,900
0 0 2,297,255 8,058,155
7,238,200
50,000
0
0
0 2,021,621 9,259,821
0 0 50,000
7,288,200
(1,527,300)
4,637,315
0
0 2,021,621 9,309,821
(1,251,666)
4,637,315
3,110, 015 3,385,649
#312 -CAPITAL RESERVE FUND
Revenues
Transfers in - #001 0 7,109,300 0 0 7,109,300
Transfers in - #310 0 0 0 18,452 18,452
Transfers in - #313 0 0 0 88,590 88,590
Investment Interest 50,000 0 0 0 50,000
Total revenues 50,000 7,109,300 0 107,042 7,266,342
Expenditures
Transfers out - #101 907,544 0 0 0 907,544
Transfers out - #303 (Euclid Ave - Flora to Barker) 5,000 0 0 0 5,000
Transfers out - #303 (8th & Carnahan Intersection) 45,000 0 0 (45,000) 0
Transfers out - #303 (Barker Road Corridor) 267,000 2,767,400 0 (722,852) 2,311,548
Transfers out - #303 (Garland Ave.) 0 1,500,000 0 (484,750) 1,015,250
Transfers out - #309 (Apple way Trail - Sullivan-Corb 5,000 0 0 (5,000) 0
Transfers out - #309 (Apple way Trail - Evergreen -St 9,788 0 0 301,450 311,238
Transfers out - #314 (Pines Rd Underpass) 0 0 0 0 0
Precinct Property Acquisition 0 0 0 226,700 226,700
DOT Park Property Acquisition 0 0 0 844,000 844,000
Total expenditures 1,239,332 4,267,400 0 114,548 5,621,280
Revenues over (under) expenditures (1,189,332) 1,645,062
Beginning fund balance 8,974,920 8,974,920
Ending fund balance 7,785,588 10,619,982
Page 8 of 9
P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx
CITY OF SPOKANE VALLEY, WA
2019 Budget Amendment #3
Summary of Amended Funds
CAPITAL PROJECTS FUNDS -continued
#313 -CITY HALL CONSTRUCTION FUND
Revenues
Investment Interest
Total revenues
Expenditures
Transfers out - #312
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
10/22/2019
2019
As
Adopted
1st
Amendment
2nd
Amendment
3rd
Amendment
As
Amended
0
0
0
954 954
0
0 0 954 954
0 0 0 88,590 88,590
0 0 0 88,590 88,590
0
87,636
87,636
(87,636)
87,636
0
#314 - RAILROAD GRADE SEPARATION PROJECTS FUND
Revenues
Grant Proceeds 3,750,000 0 0 (795,077) 2,954,923
Transfers in #301 50,000 0 0 401,053 451,053
Transfers in #312 0 0 0 0 0
Total revenues 3,800,000 0 0 (394,024) 3,405,976
Expenditures
143 Barker BNSF Grade Separation 3,800,000 0 0 (394,024) 3,405,976
223 Pines Rd Underpass 900,000 0 0 0 900,000
Total expenditures 4,700,000 0 0 (394,024) 4,305,976
Revenues over (under) expenditures (900,000) (900,000)
Beginning fund balance 1,036,472 1,036,472
Ending fund balance 136,472 136,472
Page 9 of 9
CITY OF SPOKANE VALLEY
Request for Council Action
Meeting Date: October 22, 2019 Department Director Approval:
Check all that apply: ❑ consent ❑ old business ® new business ❑ public hearing
❑ information ❑ admin. report ❑ pending legislation ❑ executive session
AGENDA ITEM TITLE: First reading of proposed Ordinance #19-016 which amends the 2019
Budget.
GOVERNING LEGISLATION: In order for the City to amend an adopted budget, State law
requires the Council to approve an ordinance that appropriates additional funds.
PREVIOUS COUNCIL ACTION TAKEN: The Council last took formal action on the 2019
Budget when it was amended on June 4, 2019. On October 1, 2019, an Administrative Report
was delivered to Council regarding the need for a budget amendment. Finally, earlier this
evening a public hearing was held on this topic.
BACKGROUND: Since the amendment of the 2019 Budget on June 4, 2019, a number of
events have transpired in the normal course of operations that necessitate a third 2019 Budget
amendment. The proposed amendments include:
#001 - General Fund
Nonrecurring revenues are increased by $500,000 to account for reimbursements to the City for
amounts spend in repairing the east wall in council chambers at City Hall (see additional
information under expenditures below).
Provide additional appropriations (expenditures) of $1,061,102 comprised of:
• $10,102 for the City's share of a Census Coordinator for the 2020 census in partnership with
the Spokane Regional Transportation Council (SRTC) and other local jurisdictions.
• $30,000 for additional outside legal services due to an increased need for outside legal
expertise on issues during 2019.
• $500,000 in nonrecurring expenditures for repairs to the east wall in council chambers at
City Hall. Staff believes this to be a conservative estimate and expects actual costs to be
less than this amount. Costs incurred by the City will be reimbursed and are also included in
the budget amendment as a nonrecurring revenue (see above).
• $500,000 in nonrecurring transfers out to the Parks Capital Projects Fund #309 to fund
phase two of improvements to the CenterPlace west lawn. This project will be partially
completed in 2019 and 2020, with total costs of $2,000,000 over the two years.
• $21,000 in nonrecurring transfers out to the Parks Capital Projects Fund #309 to fund
preliminary engineering for replacement of the CenterPlace roof.
#101 — Street O&M Fund
Decrease revenues by $161,400 due to updated estimates for the Telephone Utility Tax, which
represents a decrease of $100,000, and Motor Vehicle Fuel Taxes, which represents a
decrease of $61,400.
1
#105 — Hotel/Motel Tax Fund
Decrease in expenditures for tourism promotion in the amount of $108,000. This decrease
matches the total budgeted expenditures to actual lodging tax awards approved by Council in
December 2018.
#106 — Solid Waste Fund
Increase transfers out to the Pavement Preservation Fund #311 by $108,028 due to 2018
receipts of the road wear administration fee related to the Waste Management collection
contract exceeding previous estimates.
#301 — REET 1 Capital Projects Fund
Real Estate Excise Tax (REET) revenue is increased by $400,000 based on revised revenue
projections.
Increase expenditures by $372,617 due to changes in expected transfers out to the Street
Capital Projects Fund #303 to reflect current estimates for various projects and the Railroad
Grade Separation Projects Fund #314 for the Barker Grade Separation project. Grant proceeds
are expected to be expended prior to City REET funds to the extent possible.
#302 — REET 2 Capital Projects Fund
Real Estate Excise Tax (REET) revenue is increased by $400,000 based on revised revenue
projections.
Increase expenditures by $188,153 due to changes in the expected transfers out to the Street
Capital Projects Fund #303 to reflect current estimates for various projects.
#303 — Street Capital Projects Fund
Both revenue and expenditures decrease by $2,742,317 to reflect current estimates on a
number of projects, including the Sullivan/Wellesley Intersection, widening of Barker Road, and
construction of the extension of Garland Avenue.
#309 — Park Capital Projects Fund
This fund is being amended to reflect current estimates on a number of projects. Revenues are
increase by $2,949,602 reflecting:
• $2,132,152 increase in grant proceeds for the Evergreen to Sullivan segment of the
Appleway Trail.
• $500,000 increase in transfers in from the General Fund for phase two of improvements to
the CenterPlace west lawn. See additional information above under the General Fund #001.
• $21,000 increase in transfers in from the General Fund for preliminary engineering related to
the replacement of the CenterPlace roof.
• $296,450 increase in transfers in from the Capital Reserve Fund #312 for segments of the
Appleway Trail.
Expenditures increase by $3,016,981, including:
• An increase of $11,791 for the Sullivan to Corbin segment of the Appleway Trail reflecting
project closeout costs.
• An increase of $2,293,021 for the Evergreen to Sullivan segment of the Appleway Trail due
to construction on this project being moved up from 2020 to 2019.
• An increase of $177,920 for amenities on the University to Pines segment of the Appleway
Trail due to bids coming in at over the expected cost.
• An increase of $1,249 for the Browns Park volleyball courts reflecting project closeout costs.
2
• An increase of $12,000 on additional swing sets for playgrounds, which were previously
included in the 2019 Budget for $25,000, due to the costs of project coming in excess of
expectations.
• An increase of $500,000 for phase two of improvements to the CenterPlace west lawn. See
additional information above under the General Fund #001.
• An increase of $21,000 for preliminary engineering related to the replacement of the
CenterPlace roof.
#310 — Civic Facilities Capital Projects Fund
Expenditures are increased by $18,452 in transfers out to the Capital Reserve Fund #312. This
amount reflects excess investment earnings that have accumulated in Fund #310.
#311 — Pavement Preservation Fund
This fund is being amended to reflect estimated progress on a number of projects as well as
updates to estimated project costs. There is an increase of $2,297,255 in revenues, which
primarily consist of increases to grant proceeds and developer fees. There is an increase of
$2,021,621 for expenditures consisting primarily of work on the preservation project on
University from Dishman Mica to 16tH
#312 — Capital Reserve Fund
Revenues increase by $107,042 in transfers in from the Civic Facilities Capital Projects Fund
#310 and the City Hall Construction Fund #313, representing accumulated investment earnings
in those funds. See explanations under those funds for additional information.
Increases expenditures/appropriations of $114,548 include:
• Decreases of $1,252,602 in transfers out to the Street Capital Projects Fund for
improvements at 8th and Carnahan, widening of Barker Road, and construction of Garland
Avenue.
• Increases of $296,450 in transfers out to the Parks Capital Projects Fund #309 for segments
of the Appleway Trail.
• $226,700 for the purchase of land adjacent to the Spokane Valley Police Precinct.
• $844,000 for the purchase of park land adjacent to Sullivan Park.
#313 — City Hall Construction Fund
Revenues increase by $954 representing estimated investment interest earnings. Expenditures
increase by $88,590 in transfers out to the Capital Reserve Fund #312. This amount reflects
excess investment earnings that have accumulated in Fund #313, and this transfer will eliminate
the remaining fund balance in this fund. Once the remaining fund balance is eliminated, this
Fund will be closed out as part of the 2020 Budget process.
#314 — Railroad Grade Separation Fund
Revenues and expenditures decrease by $394,024. These decreases are related to updated
timing of work that is currently being done on the Barker Grade Separation Project.
3
The 2019 Budget amendment reflects the changes noted above and will affect 13 funds
resulting in total revenue increases of $3,357,112 and appropriation/expenditure increases of
$3,745,751.
001 General Fund
101 Street O&M Fund
105 HotelMotel Tax Fund
106 Solid Waste Fund
301 REET 1 Capital Projects Fund
302 REET 2 Capital Projects Fund
303 Street Capital Projects Fund
309 Parks Capital Projects Fund
310 Civic Facilities Capital Projects Fund
311 Pavement Preservation Fund
312 Capital Reserve Fund
313 City Hall Construction Fund
314 Railroad Grade Separation Projects Fund
500,000
(161,400)
0
0
400,000
400,000
(2,742,317)
2,949,602
0
2,297,255
107,042
954
(394,024)
1,061,102
0
(108,000)
108,028
372,617
188,153
(2,742,317)
3,016,981
18,452
2,021,621
114,548
88,590
(394,024)
3,357,112 3,745,751
OPTIONS: Options are to accept the proposed amendments in whole or in -part.
RECOMMENDED ACTION OR MOTION: Move to advance Ordinance #19-016 amending the
2019 Budget, to a second reading.
BUDGET/FINANCIAL IMPACTS: This action amends the estimated revenues and
appropriations for the 2019 Budget that was adopted on November 13, 2018 and amended on
March 26, 2019 and June 4, 2019. There are adequate funds available to pay for these
amendments.
STAFF CONTACT: Chelsie Taylor, Finance Director
ATTACHMENTS:
• Draft Ordinance #19-016
4
Revenue
Expenditure
Fund
Fund
Increase
Increase
No.
Name
(Decrease)
(Decrease)
001 General Fund
101 Street O&M Fund
105 HotelMotel Tax Fund
106 Solid Waste Fund
301 REET 1 Capital Projects Fund
302 REET 2 Capital Projects Fund
303 Street Capital Projects Fund
309 Parks Capital Projects Fund
310 Civic Facilities Capital Projects Fund
311 Pavement Preservation Fund
312 Capital Reserve Fund
313 City Hall Construction Fund
314 Railroad Grade Separation Projects Fund
500,000
(161,400)
0
0
400,000
400,000
(2,742,317)
2,949,602
0
2,297,255
107,042
954
(394,024)
1,061,102
0
(108,000)
108,028
372,617
188,153
(2,742,317)
3,016,981
18,452
2,021,621
114,548
88,590
(394,024)
3,357,112 3,745,751
OPTIONS: Options are to accept the proposed amendments in whole or in -part.
RECOMMENDED ACTION OR MOTION: Move to advance Ordinance #19-016 amending the
2019 Budget, to a second reading.
BUDGET/FINANCIAL IMPACTS: This action amends the estimated revenues and
appropriations for the 2019 Budget that was adopted on November 13, 2018 and amended on
March 26, 2019 and June 4, 2019. There are adequate funds available to pay for these
amendments.
STAFF CONTACT: Chelsie Taylor, Finance Director
ATTACHMENTS:
• Draft Ordinance #19-016
4
DRAFT
CITY OF SPOKANE VALLEY
SPOKANE COUNTY, WASHINGTON
ORDINANCE NO. 19-016
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, AMENDING ORDINANCE 18-024, WHICH ADOPTED A BUDGET FOR
THE PERIOD JANUARY 1, 2019 THROUGH DECEMBER 31, 2019, AS SUBSEQUENTLY
AMENDED BY ORDINANCE 19-003 AND ORDINANCE 19-006; AND OTHER MATTERS
RELATED THERETO.
WHEREAS, the City Council approved Ordinance 18-024 on November 13, 2018, which adopted
the 2019 annual budget; and
WHEREAS, the City Council approved Ordinance 19-003 on March 26, 2019, which amended
the 2019 annual budget, and
WHEREAS, the City Council approved Ordinance 19-006 on June 4, 2019, which amended the
2019 annual budget, and
WHEREAS, subsequent to the November 13, 2018 adoption, March 26, 2019, and the June 4,
2019 amendments of the 2019 annual budget, it has become necessary to make changes by adding new
revenue, appropriations, amendments, and transferring funds in order to properly perform City functions,
services and activities; and
WHEREAS, the budget changes set forth in this Ordinance could not have been reasonably
anticipated or known when the 2019 annual budget was passed by the City Council; and
WHEREAS, the City Council has determined that the best interests of the City are served by
amending the 2019 budget to reflect unanticipated revenue, expenditures, transfers, and appropriating the
same as set forth herein.
NOW THEREFORE, the City Council of the City of Spokane Valley, Washington do ordain as
follows:
Section 1. Amended Revenues and Appropriations. Ordinance No. 18-024 adopted a budget for
the twelve months beginning January 1, 2019 and ending December 31, 2019, and Ordinances 19-003 and
19-006 amended the budget for the same period. Each item, revenue, appropriation, and fund contained in
Section 1 of Ordinance 18-024, as subsequently amended by Ordinances 19-003 and 19-006, is hereby
further amended as set forth in Attachment A to this Ordinance, which is incorporated herein.
Section 2. Severability. If any section, sentence, clause or phrase of this Ordinance should 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 3. Effective Date. This Ordinance shall be in full force and effect five days after
publication of this Ordinance or a summary thereof in the official newspaper of the City as provided by
law.
Ordinance 19-016 amending the 2019 budget Page 1 of 3
Passed by the City Council of the City of Spokane Valley this day of November 2019.
ATTEST:
L.R. Higgins, Mayor
Christine Bainbridge, City Clerk
Approved as to form:
Office of the City Attorney
Date of Publication:
Effective Date:
Ordinance 19-016 amending the 2019 budget Page 2 of 3
ATTACHMENT A
Sources
Uses
Fund
No.
Annual Appropriation Funds
Beginning
Fund
Balance
Revenues
Total
Appropriations
Estimated
Ending
Fund
Balanc&
Adopted via
Ord. 18-024
Amended viaAmended
Ord. 19-003
viaAmended
Ord. 19-006
via
Ord. 19-016
Total
RevenueSources
Adopted via
Ord. 18-024
Amended viaAmended
Ord. 19-003
viaAmended
Ord. 19-006
via
Ord. 19-016
Total
Appropriations
001 General 36,817,803 45,537,322 500 0 500,000 46,037,822 82,855,625 43,033,369 7,459,300 403,000 1,061,102 51,956,771 30,898,854
101 Street O&M 784,972 4,918,044 120,000 0 (161,400) 4,876,644 5,661,616 4,918,044 31,353 68,000 0 5,017,397 644,219
103 Paths & Trails 5,417 9,200 0 0 0 9,200 14,617 0 0 0 0 0 14,617
104 Hotel/Motel Tax - Tourism Facilities 1,918,072 397,000 275,000 0 0 672,000 2,590,072 0 0 0 0 0 2,590,072
105 Hotel/Motel Tax 277,929 602,000 0 0 0 602,000 879,929 655,000 0 0 (108,000) 547,000 332,929
106 Solid Waste 431,359 1,726,300 0 0 0 1,726,300 2,157,659 1,726,300 0 0 108,028 1,834,328 323,331
107 PEG 84,831 76,000 0 0 0 76,000 160,831 71,100 0 0 0 71,100 89,731
120 CenterPlace Operating Reserve 300,000 0 0 0 0 0 300,000 0 0 0 0 0 300,000
121 Service Level Stabilization 5,500,000 0 0 0 0 0 5,500,000 0 0 0 0 0 5,500,000
122 Winter Weather Reserve 503,070 5,000 120,000 0 0 125,000 628,070 500,000 120,000 0 0 620,000 8,070
204 Debt Service LTGO 03 0 998,350 0 0 0 998,350 998,350 998,350 0 0 0 998,350 0
301 Capital Projects 2,480,268 1,022,000 0 0 400,000 1,422,000 3,902,268 1,370,947 0 0 372,617 1,743,564 2,158,704
302 Special Capital Projects 3,240,220 1,025,000 0 0 400,000 1,425,000 4,665,220 984,209 0 0 188,153 1,172,362 3,492,858
303 Street Capital Projects 67,041 5,432,987 6,443,000 0 (2,742,317) 9,133,670 9,200,711 5,432,987 6,443,000 0 (2,742,317) 9,133,670 67,041
309 Parks Capital Projects 39,294 1,907,096 0 0 2,949,602 4,856,698 4,895,992 1,812,095 0 0 3,016,981 4,829,076 66,916
310 Civic Facilities Capital Projects 857,737 9,000 0 0 0 9,000 866,737 0 0 0 18,452 18,452 848,285
311 Pavement Preservation 4,637,315 5,760,900 0 0 2,297,255 8,058,155 12,695,470 7,288,200 0 0 2,021,621 9,309,821 3,385,649
312 Capital Reserve 8,974,920 50,000 7,109,300 0 107,042 7,266,342 16,241,262 1,239,332 4,267,400 0 114,548 5,621,280 10,619,982
313 City Hall Construction 87,636 0 0 0 954 954 88,590 0 0 0 88,590 88,590 0
314 Railroad Grade Separation Projects
1,036,472 3,800,000 0 0 (394,024) 3,405,976 4,442,448 4,700,000 0 0 (394,024) 4,305,976 136,472
68,044,356 73,276,199 14,067,800 0 3,357,112 90,701,111 158,745,467 74,729,933 18,321,053 471,000 3,745,751 97,267,737 61,477,730
Sources
Uses
Revenues
Appropriations
Estimated
Beginning
Ending
Fund
Working
Adopted via
Amended viaAmended
viaAmended
via
Total
Total
Adopted via
Amended viaAmended
viaAmended
via
Total
Working
No.
Working Capital Funds
Capital
Ord. 18-024
Ord. 19-003
Ord. 19-006
Ord. 19-016
Revenues
Sources
Ord. 18-024
Ord. 19-003
Ord. 19-006
Ord. 19-016
Appropriations
Capital
402 Stormwater Management 2,216,210 2,016,000 0 0 0 2,016,000 4,232,210 2,297,332 62,518 0 0 2,359,850 1,872,360
403 Aquifer Protection Area 1,840,005 787,200 0 0 0 787,200 2,627,205 832,600 0 0 0 832,600 1,794,605
501 Equipment Rental & Replacement 1,290,971 188,029 0 0 0 188,029 1,479,000 20,000 0 0 0 20,000 1,459,000
502 Risk Management
263,778 390,000 0 0 0 390,000 653,778 390,000 0 0 0 390,000 263,778
5,610,964 3,381,229 0 0 0 3,381,229 8,992,193 3,539,932 62,518 0 0 3,602,450 5,389,743
Total of all Funds
73,655,320 76,657,428 14,067,800 0 3,357,112 94,082,340 167,737,660 78,269,865 18,383,571 471,000 3,745,751 100,870,187 66,867,473
Ordinance 19-016 amending the 2019 budget
Page 3 of 3
CITY OF SPOKANE VALLEY
Request for Council Action
Meeting Date: October 22, 20I9
Department Director Approval:
Check all that apply: /:/ consent ❑ old business ❑ new business ❑ public hearing
AGENDA ITEM TITLE: Approval of the Following Vouchers:
VOUCHER LIST VOUCIIER NUMBERS
10/02/2019 48757-48774; 7987831
10/04/2019 48775-48779
10/09/2019 6768; 6770; 6864; 6867; 6869; 6880-6883; 6885; 6896; 48780
10/09/2019 48781-48804
GRAND TOTAL:
TOTAL AMOUNT
$2,382,002.81
$14,673.65
$399,027.81
$110,444.13
$2,906,148.40
Explanation of Fund Numbers found on Voucher Lists
#001 - General Fund
001.011.000.511. City Council
001.013.000.513. City Manager
001.013.015.515. Legal
001.016.000. Public Safety
001.018.013.513. Deputy City Manager
001.018.014.514. Finance
001.018.016.518. Human Resources
001.040.041. Engineering
001.040.042. Economic Development
001.040.043 .
001.076.000.576.
001.076.300.576.
001.076.301.571.
001.076.302.576.
001.076.304.575.
001.076.305.571.
001.090.000.511.
001.090.000.514.
001.090.000.517.
001.090.000.518.
001.090.000.519.
001.090.000.540.
001.090.000.550.
001.090.000.595.
Building
Parks & Rec—Administration
Parks & Rec-Maintenance
Parks & Rec-Recreation
Parks & Rec- Aquatics
Parks & Rec- Senior Center
Parks & Rec-CenterPlace
General Gov't- Council related
General .Gov't -Finance related
General Gov't -Employee supply
General Gov't- Centralized Serv.
General Gov't -Other Services
General Gov't -Transportation
General Gov't -Natural & Eco.
General Gov't -Pavement Preser.
001.090.000.560. General Gov't -Social Services
001.090.000.594 General Gov't -Capital Outlay
Other Funds:
101 — Street Fund
103 — Paths & Trails
105 — Hotel/Motel Tax
106 — Solid Waste
120 — CenterPlace Operating Reserve
121 — Service Level Stabilization Reserve
122 — Winter Weather Reserve
204 — Debt Service
301 — REET 1 Capital Projects
302 -- REET 2 Capital Projects
303 — Street Capital Projects
309 — Parks Capital Grants
310 — Civic Bldg. Capital Projects
311 — Pavement Preservation
312 -- Capital Reserve
314 — Railroad Grade Separation Projects
402 — Stormwater Management
403 — Aquifer Protection Area
501 — Equipment Rental & Replacement
502 -- Risk Management
RECOMMENDED ACTION OR MOTION: Move to approve attached list of claim vouchers.
[Approved as part of the Consent Agenda, or may be removed and discussed separately.]
STAFF CONTACT: Chelsie Taylor, Finance Director
ATTACHMENTS: Voucher Lists
vchlist
10102/2019 2:52:47PM
Voucher List
Spokane Valley
Page: 1
Bank code : apbank
Voucher
Date Vendor
Invoice
48757 10/2/2019 001117 BASINGER, MICHAEL
48758 10/2/2019 007366 BIG SKY ID CORP
48759 10/2/2019 000322 CENTURYLINK
48760 10/2/2019 000429 COFFMAN ENGINEERS
EXPENSES
PAY APP 3
Sep 19 -Oct 19 2019
19083382
48761 10/2/2019 002469 COMMUNITY MINDED ENTERPRISES 00001
48762 10/2/2019 002604 DELL FINANCIAL SERVICES LLC
48763 10/2/2019 000734 DEPT OF TRANSPORTATION
48764 10/2/2019 003682 EPIC LAND SOLUTIONS [NC
48765 10/2/2019 003274 EXCHANGE PUBLISHING LLC
80136693
80136923
80136924
80136925
80136926
RE -31 C-LA6901
0619-0857
0719-0857
545444
545446
546215
546217
546218
546219
546220
546221
Fund/Dept
001.040.042.558
303.000.276.595
001.090.000.518
001.090.099.594
001.011.000.511
001.090.000.548
001.090.000.548
001.090.000.548
001.090.000.548
001.090.000.548
303.303.069.544
303.000.249.595
303.000.249.595
001.011.000.511
001.013.000.513
001.011.000.511
001.013.000.513
001.013.000.513
001.040.043.558
001.040.043.558
001.040.043.558
Description/Account
Amount
EXPENSE REIMBURSEMENT
0276 -CONSTRUCTION
CITY HALL PHONES
PROFESSIONAL SERVICES
Total :
Total :
Total ::
Total ::
GSP WHY RACE MATTERS WORK
Total :
COMPUTER LEASE 3050 MICRO
COMPUTER LEASE: 001-8922117-0
COMPUTER LEASE: 001-8922117-0
COMPUTER LEASE: 001-8922117-0
COMPUTER LEASE: 001-8922117-0
Total :
CIP 069: REPAYMENT OF DESIGN F
Total :
0249 -REAL ESTATE SERVICES
0249 -REAL ESTATE SERVICES
Total :
ADVERTISING
ADVERTISING
ADVERTISING
LEGAL PUBLICATION
LEGAL PUBLICATION
LEGAL PUBLICATION
LEGAL PUBLICATION
LEGAL PUBLICATION
57.67
57.67
243, 980.52
243,980.52
288.85
288.85
8,100.00
8,100.00
20.00
20.00
231.89
139.58
658.51
368.09
187.76
1,585.83
285,163.58
285,163.58
181.30
771.73
953.03
35.25
22.50
35.25
36.34
19.75
84.53
75.84
85.32
Page: 1
vchlist
10/0212019 2:52:47PM
Voucher List
Spokane Valley
Page: 2
Bank code : apbank
Voucher Date Vendor
48765 10/2/2019 003274 003274 EXCHANGE PUBLISHING LLC
48766 10/2/2019 001447
Invoice
FREE PRESS PUBLISHING INC 50292
50302
50311
50312
50313
50314
48767 10/2/2019 000321 GREATER SPOKANE INC
48768 10/2/2019 000012 JOURNAL OF BUSINESS
48769 10/2/2019 004632 LEVEL 3 COMMUNICATIONS
48770 10/2/2019 007582 LIGHTNING BAR LLC
48771 10/2/2019 007262 PNW BUILDING FORENSICS LLC
48772 10/2/2019 005503 SALT DISTRIBUTORS INC,
48773 10/2/2019 002363 WESTERN STATES EQUIPMENT CO
48774 10/2/2019 002651 WOODARD, ARNE
7987831 10/1/2019 000001 SPOKANE CO TREASURER
122871
324663
(Continued)
83616412
84559549
55061.9057
6
3219
IN001097389
EXPENSES
9290201608
Fund/Dept
001.013.000.513
001.011.000.511
001.013.000.513
001.040.043.558
001.040.043.558
001.040.043.558
001.040.042.558
001.040.042.558
001.090.000.518
001.090.000.518
314.000.143.595
001.090.000.513
101.000.000.542
001.090.099.594
001.011.000.511
001.016.000.521
DescriptionlAccount
Amount
ADVERTISING
ADVERTISING
LEGAL PUBLICATION
LEGAL PUBLICATION
LEGAL PUBLICATION
LEGAL PUBLICATION
Total :
Total :
MEMBERSHIP DUES/ECONOMIC D
Total :
ADVERTISING
TELECOM SERVICES
TELECOM SERVICES
CIP 143 ROW ACQUISITION
PROFESSIONAL SERVICES
SALT - ICE KICKER
Total :
Total :
Total :
Total :
Total :
GENERATOR FOR CITY HALL
Total :
EXPENSE REIMBURSEMENT
Total :
LE CONTRACT BILLING SEPTEMBE
Total :
394.78
79.90
180,95
41.65
96.90
97.75
85.00
582.15
3,583.34
3,583.34
2,010.00
2,010.00
1,442.60
1,446.73
2,889.33
61,770.00
61,770.00
5,600.00
5,600.00
75, 718.80
75,718.80
29,926.13
29,926.13
300.80
300.80
1,659,078.00
1,659,078.00
Page: 2
vchlist
10/02/2019 2:52:47PM
Voucher List Page: 3
Spokane Valley
Bank code : apbank
Voucher Date Vendor Invoice Fund/Dept Description/Account Amount
19 Vouchers for bank code : apbank Bank total : 2,382,002.81
Total vouchers : 2,382,002.81
19 Vouchers in this report
I, the undersigned, do certify under penalty of perjury,
that the materials have been furnished, the services
rendered, or the labor performed as described herein
and that the claim is just, due and an unpaid
obligation against the City of Spokane Valley, and that
I am authorized to authenticate and certify said claim.
Finance Director Date
Council member reviewed:
Mayor Date
Council Member Date
Page: 3
vc.rlist
10/04/2019 10:16:08AM
Voucher List
Spokane Valley
Page:
Bank code : apbank
Voucher
Date Vendor
Invoice
48775 10/4/2019 001606 BANNER BANK
48776 10/4/2019 001606 BANNER BANK
48777 10/4/2019 001606 BANNER BANK
48778 10/4/2019 001606 BANNER BANK
6368 Sept 2019
6368 Sept 2019
6368 Sept 2019
6368 Sept 2019
6368 Sept 2019
6368 Sept 2019
6368 Sept 2019
6368 Sept 2019
6368 Sept 2019
6368 Sept 2019
6368 Sept 2019
8573 Sept 2019
8573 Sept 2019
8573 Sept 2019
8573 Sept 2019
8573 Sept 2019
8573 Sept 2019
8573 Sept 2019
8573 Sept 2019
8573 Sept 2019
8573 Sept 2019
8573 Sept 2019
8573 Sept 2019
5214 Sept 2019
0714 Sept 2019
0714 Sept 2019
0714 Sept 2019
Fund/Dept
001.090.000.518
101.043.000.542
001.013.015.515
001.018.016.518
001.040.041.543
001.040.041.543
001.090.000.518
001.013.000.513
402.402.000.531
001.090.000.518
001.090.000.518
001.040.042.558
001.011.000.511
001.011.000.511
001.018.016.518
001.018.016.518
001.018.016.518
001.011.000.511
001.018.016.518
001.090.000.517
001.018.016.518
001.018.014.514
001.018.016.518
001.018.014.514
001.033.000,518
001.033.000.518
001.040.043.558
Description/Account
Amount
BEST BUY
RICKLY HYDROLOGICAL CO
WAPRO
CRAIGSLIST.ORG
NWPMA
EVENTBRITE
MICROSOFT BILLING
THE OLYMPIAN
EVENTBRITE
DIGICERT INC
QNAP NAS FOR LASERFICHE
Total :
FACEBOOK
WA POLICY CENTER
WA POLICY CENTER
GOVERNMENTJOBS.COM
ITE
WTS CAREER CENTER
WA POLICY CENTER
CRAIGSLIST.0RG
HEARTSMART.COM
INDEED
ACCTS
WHITWORTH UNIVERSITY
Total :
TRAVELOCITY
DISPLAYS2G0
DISPLAYS2G0
AMAZON.COM
Total :
334.31
337.98
200.00
25.00
700.00
535.42
499.00
412.28
780.00
688.00
4,617.62
9,129.61
5.00
800.00
800.00
175.00
495.00
295.00
-800.00
25.00
1,295.00
238.10
425.00
100.00
3,853.10
464.99
464.99
19.09
74.66
19.60
Page: �4--
vchlist
10/04/2019 10:16:08AM
Voucher List
Spokane Valley
Page:—�
Bank code : apbank
Voucher
Date Vendor
Invoice
48778 10/4/2019 001606 BANNER BANK
48779 10/4/2019 001606 BANNER BANK
5 Vouchers for bank code : apbank
5 Vouchers in this report
(Continued)
0714 Sept 2019
0714 Sept 2019
0714 Sept 2019
0714 Sept 2019
8599 Sept 2019
8599 Sept 2019
8599 Sept 2019
8599 Sept 2019
8599 Sept 2019
8599 Sept 2019
8599 Sept 2019
8599 Sept 2019
8599 Sept 2019
8599 Sept 2019
8599 Sept 2019
Fund/Dept
001.040.043.524
001.040.043.558
001.040.043.558
001.040.043.558
001.076.305.575
001.076.301.571
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
Description/Account
Amount
WACE
INTERNATIONAL CODE COUNCIL
AMAZON.COM
INTERNATIONL CODE COUNCIL
Total :
POST FALLS CHAMBER OF COMMI
WALMART
HOME DEPOT
HOME DEPOT
HOME DEPOT
ROBERT BROOKE & ASSOCIATES
HOME DEPOT
DOLLAR TREE STORES
ROSAUERS
MICHAELS
MICHAELS
Total :
Bank total : 14,673.65
Total vouchers : 14,673.65
40.00
304.65
124.24
177.00
759.24
15.00
35.94
45.44
28.13
53.00
31.17
91.32
13.07
109.45
29.37
14.82
466,71
vchlist Voucher List
10109/2019 11:48:25AM Spokane Valley
Pager
Bank code : apbank
Voucher Date Vendor Invoice Fund/Dept Description/Account Amount
6768 10/4/2019 000164 LABOR & INDUSTRIES Ben89269 106.231.17.00 LABOR & INDUSTRIES: PAYMENT 29,280.36
Total : 29,280,36
6770 10/4/2019 006863 EMPLOYMENT SECURITY DEPT, FAMILY & ME Ben89271 106.231.22.00 PAID FMLY & MED LEAVE: PAYMENT 7,828.56
Total : 7,628.56
6854 10/4/2019 000165 DEPT OF RETIREMENT SYSTEMS Ben89251 001.231.15.00 PERS: PAYMENT 122,077.66
Total : 122,077.66
6867 10/4/2019 000699 WA COUNCIL CO/CITY EMPLOYEES Ben89253 001.231.21.00 UNION DUES: PAYMENT 2,636.69
Total : 2,636.69
6869 10/4/2019 006345 IDAHO CHILD SUPPORT RECEIPTING Ben89255 001.231.20.00 IDAHO CHILD SUPPORT RECEIPTING: 153.33
Total : 153.33
6880 10/4/2019 000048 VANTAGE TRANSFER AGENTS, 401A PLAN Ben89257 001.231.14.00 401A: PAYMENT 36,636.56
Total: 36,636.66
6881 10/4/2019 000682 EFTPS Ben89259 303.231.11.00 FEDERAL TAXES: PAYMENT 36,921.14
Total: 36,921.14
6882 10/4/2019 007303 VANTAGEPOINT TRANSFER AGENTS, 457 RO Ben89261 001.231.23.00 457 ROTH OPTION: PAYMENT 1,323.25
Total : 1,323.25
6883 10/4/2019 000145 VANTAGEPOINTTRANSFERAGENTS, 457 PLf Ben89253 314.231.18.00 457 DEFERRED COMPENSATION: PAYI 9,420.09
Total : 9,420.09
6885 10/4/2019 000162 VANTAGE TRANSFER AGENTS, 401A EXEC Pt Ben89265 001.231.14.00 401 EXEC PLAN: PAYMENT 676.26
Tota]: 676.26
6896 10/4/2019 000682 EFTPS Ben89273 001.231.11.00 FEDERAL TAXES: PAYMENT 2,045.01
Total : 2,045.01
48780 10/4/2019 000120 AWC Ben89249 106.231.16.00 DENTAL PLAN: PAYMENT 138,961.65
Ben89267 001.231.16.00 DENTAL PLAN (COUNCIL): PAYMENT 11,067.15
Total : 150,028.80
Page: �1�
vchlist Voucher List Page: 2
10/09/2019 11:48:25AM Spokane Valley
Bank code: apbank
Voucher Date Vendor Invoice Fund/Dept Description/Account Amount
12 Vouchers for bank code : apbank Bank total : 399,027.81
12 Vouchers in this report
I, the undersigned, do certify under penalty of perjury,
that the materials have been furnished, the services
rendered, or the labor performed as described herein
and that the claim is just, due and an unpaid
obligation against the City of Spokane Valley, and that
I am authorized to authenticate and certify said claim,
Finance Director Date
Council member reviewed:
Mayor Date
Council Member Date
Total vouchers : 399,027.81
Page: ��
vchlist
10/09/2019 2:45:OOPM
Voucher List
Spokane Valley
Page:
Bank code : apbank
Voucher
Date Vendor
Invoice
48781 10/9/2019 000150 ALLIED FIRE & SECURITY
48782 10/9/2019 003775 AM HARDWARE
48783 10/9/2019 003076 AMSDEN, ERICA
48784 10/9/2019 004278 ARCHITECTS WEST INC
48785 10/9/2019 003229 BARGREEN ELLINGSON
48786 10/9/2019 001545 BERNARDO WILLS ARCHITECTS PC
48787 10/9/2019 000918 BLUE RIBBON LINEN SUPPLY INC
48788 10/9/2019 000508 CONOCOPHILLIPS FLEET
48789 10/9/2019 000795 EARTHWORKS RECYCLING INC.
48790 10/9/2019 004813 FIRST CHOICE COFFEE SERVICES
648427
43971
Expenses
Expenses
10429
009235140
19700
0098919
0100896
0102866
S0224779
S0224826
S0224982
S0225854
61587356
361843
259824
Fund/Dept
001.076.305.575
001.076.305.575
001.040.041.543
001.040.041.543
309.000.305.594
001.076.305.575
001.076.000.576
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
001.040.043.558
001.076.305.575
001.076.305.575
Description/Account
Amount
SECURITY MONITORING AT CENTE
Total :
SUPPLIES FOR CENTERPLACE
Total :
EXPENSE REIMBURSEMENT
EXPENSE REIMBURSEMENT
Total :
0306 -DESIGN SERVICES
Total
COFFEE BREWERS FOR CENTERF
Total :
19-03-079 BALFOUR PARK UPDATE
Total :
LINEN SERVICE AND
LINEN SERVICE AND
LINEN SERVICE AND
LINEN SERVICE AND
LINEN SERVICE AND
LINEN SERVICE AND
LINEN SERVICE AND
SUPPLY AT C
SUPPLY ATC
SUPPLY ATC
SUPPLYAT C
SUPPLY AT C
SUPPLYAT C
SUPPLY AT C
Total :
SEPTEMBER 2019 FLEET FUEL BIL
Total :
RECYCLING COLLECTION AT CEN'
Total :
144.32
144.32
165.80
165.80
224.17
23.20
247.37
2,100.00
2,100.00
1,464.66
1,464.66
2,150.00
2,150.00
67.39
67.39
67,39
59.24
72.63
103.43
469.49
906.96
1,834.64
1,834.64
27.50
27.50
COFFEE SUPPLIES FOR CENTERF 155.75
Total : 155.75
vchlist
10/09/2019 2:45:00PM
Voucher List
Spokane Valley
Page: —2
Bank code : apbank
Voucher
Date Vendor
Invoice
48791 10/9/2019 006002 GREGERSON, TINA
48792 10/9/2019 003718 INLAND PUBLICATIONS INC
48793 10/9/2019 001635 !SS FACILITY EVENT SERVICES
48794 10/9/2019 004926 LE CATERING CO
48795 10/9/2019 005931 LOCHMILLER, ROBERT
48796 10/9/2019 000252 LOWE'S BUSINESS ACCOUNT
48797 10/9/2019 000910 MANTZ, GLORIA
48798 10/9/2019 001860 PLATT ELECTRIC SUPPLY
48799 10/9/2019 007047 RITTER, GLENN
48800 10/9/2019 007587 S & S BROADWAY
48801 10/9/2019 000709 SENSKE LAWN & TREE CARE INC.
Expenses
69389
69482
69629
1415408
E02066
Expenses
Sept 2019
Expenses
X095594
X149865
Expenses
BLD -2019-2547
9270393
9525109
9532023
9534653
9535013
Fund/Dept
001.076.301.571
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
001.040.041.543
001.033.000.518
001.040.041.543
001.076.305.575
001.076.305.575
001.040.041.543
001.040.043.322
101.042.000.542
001.033.000.518
001.076.300.576
402.402.000.531
001.076.300.576
Description/Account
Amount
EXPENSE REIMBURSEMENT
Total :
ADVERTISING FOR CENTERPLACE
ADVERTISING FOR CENTERPLACE
ADVERTISING FOR CENTERPLACE
Total :
SEPT 2019 MONTHLY CLEANING A
Total
E02066: PARK MASTER PLAN
Total :
EXPENSE REIMBURSEMENT
Total :
OPERATING SUPPLIES: CITY HALL
Total :
EXPENSE REIMBURSEMENT
Total :
SUPPLIES FOR CENTERPLACE
SUPPLIES FOR CENTERPLACE
Total
EXPENSE REIMBURSEMENT
Total :
PERMIT REFUND: BLD -2019-2547
Total :
FLAGGING CALL OUT ON 6/20/201
INTEGRATED GROUNDS MAINTEN
APPLEWAY TRAIL MOWING AND TI
FLAGGING CALL OUT ON 9/23/201:
APPLEWAY TRAIL WEED CONTROI
78.03
78.03
1,530.00
1,530.00
1,530.00
4,590.00
8,085.09
8,085.09
44.77
44.77
6.28
6.28
521.81
521.81
179.20
179.20
287.44
144.33
431.77
122.48
122.48
1,125.57
1,125.57
191.66
196.02
1,617.17
191.66
4,777.99
Page: ��"
vchlist
10/0912019 2:45:OOPM
Voucher List
Spokane Valley
%G
Page:
Bank code : apbank
Voucher
Date Vendor
Invoice
48801 10/9/2019 000709 SENSKE LAWN & TREE CARE INC.
(Continued)
9539262
9539312
9539313
48802 10/9/2019 003532 STERICYCLE COMMUNICATION SOLUT 8011019838
48803 10/9/2019 000066 WCP SOLUTIONS
48804 10/9/2019 005715 WIDOW'S MIGHT
24 Vouchers for bank code apbank
24 Vouchers in this report
11364282
11364283
11400362
11400363
2019
2019
2019
2019
2019
Fund/Dept
402.402.000.531
001.076.300.576
402.402.000.531
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
001.076.305.575
001.090.000.560
001.090.000.560
001.090.000.560
001.090.000.560
001.090.000.560
Description/Account
Amount
ROADSIDE LANDSCAPING SVCS:
CONTRACT MAINT: PARKS SEPT 2
895 CONTRACT MAINTENANCE
Total :
ANSWERING SVC FOR CENTERPL
Total :
SUPPLIES FOR CENTERPLACE
SUPPLIES FOR CENTERPLACE
SUPPLIES FOR CENTERPLACE
SUPPLIES FOR CENTERPLACE
Total :
2019 SOC SER GRANT REIMBURSI
2019 SOC SER GRANT REIMBURSI
2019 SOC SER GRANT REIMBURSI
2019 SOC SER GRANT REIMBURSI
2019 SOC SER GRANT REIMBURSI
Total :
8,420.82
61,217.68
531.43
77,144.43
39.44
39.44
576.64
174.24
632.50
87.12
1,470.50
1,204.81
834.57
676.98
720.98
3,970.42
7,407.76
Bank total : 110,444.13
Total vouchers : 110,444.13
Page: .ate
CITY OF SPOKANE VALLEY
Request for Council Action
Meeting Date: October 22 2019 Department Director Approval :
Item: Check all that apply: ® consent ❑ old business ❑ new business ❑ public hearing
❑ information ❑ admin. report ❑ pending legislation
AGENDA ITEM TITLE: Payroll for Pay Period Ending October 15, 2019
GOVERNING LEGISLATION:
PREVIOUS COUNCIL ACTION TAKEN:
BACKGROUND:
Budget/Financial impacts:
Employees
Gross: $ 307,738.20 $
Benefits: $ 66,183.13 $
Council
Total payroll $ 373,921.33 $
Total
$ 307,738.20
$ 66,183.13
$ 373,921.33
RECOMMENDED ACTION OR MOTION: Move to Approve above payroll.
[Approved as part of the Consent Agenda, or may be removed and discussed separately.]
STAFF CONTACT: Raba Nimri
DRAFT
Attendance:
Councilmembers
MINUTES
SPOKANE VALLEY COUNCIL MEETING
STUDY SESSION
Spokane Valley City Hall Council Chambers
Spokane Valley, Washington
October 1, 2019
Staff
Rod Higgins, Mayor
Pam Haley, Deputy Mayor
Brandi Peetz, Councilmember
Linda Thompson, Councilmember
Ben Wick, Councilmember
Sam Wood Councilmember
Arne Woodard, Councilmember
Mark Calhoun, City Manager
John Hohman, Deputy City Manager
Chelsie Taylor, Finance Director
Cary Driskell, City Attorney
Mike Stone, Parks & Recreation Director
Bill Helbig, City Engineer
Erik Lamb, Deputy City Attorney
Chaz Bates, Economic Dev. Specialist
Adam Jackson, Planning/Grants Engineer
Mark Werner, Police Chief
Patty Bischoff, Administrative Assistant
John Whitehead, Human Resources Manager
Christine Bainbridge, City Clerk
Mayor Higgins called the meeting to order at 6:00 p.m.
ROLL CALL: City Clerk Bainbridge called the roll; all Councilmembers were present.
APPROVAL OF AGENDA: It was moved by Deputy Mayor Haley, seconded and unanimously agreed
to approve the agenda.
ACTION ITEMS:
1. Motion Consideration: Request to Participate Via Telephone October 15 Council Meeting — Deputy
Mayor Haley
It was moved by Deputy Mayor Haley and seconded to approve Deputy Mayor Haley's request to
participate in the October 15, 2019 Council meeting via telephone conference. Mayor Higgins explained
that Deputy Mayor Haley will not be in town on the 15t but would like to participate in the Council meeting
via telephone. Mayor Higgins invited public comments. Ms. Barb Howard Spokane Valley: quipped that
she would like to go with Ms. Haley. Vote by acclamation: in favor: unanimous. Opposed: none. Motion
carried.
2. Motion Consideration: City Hall Council Chamber East Wall Repair — John Hohman, Cary Driskell
It was moved by Deputy Mayor Haley and seconded that Council declare that emergency conditions exist
for repair of the Council Chamber curved east wall area pursuant to SVMC 3.40.020(C) due to
approaching winter, that there is insufficient time to comply with the competitive bidding requirements of
chapter 3.40 SVMC, and that the City Manager is authorized to finalize and execute any contracts
necessary to repair the curved east wall area, in an amount not to exceed $400, 000. City Attorney Driskell
explained that staff came to Council last week to provide an update on the status of the Council Chamber's
east wall, and that tonight staff wants to make sure we have all authorizations needed to declare an
emergency and proceed; he said if we don't take action, City Hall could have more damage and staff wants
to make sure that doesn't happen. Mr. Driskell said it has been determined that the cost could be as high as
$400,000; said that estimate is high and a companion piece on this will be given later as part of the proposed
Council Study Session: 10-01-2019 Page 1 of 5
Approved by Council:
DRAFT
budget amendment, to include up to $500,000; he said that although construction could be as high as
$400,000, there will likely be other costs such as legal fees as an attorney has been retained with expertise
in construction deficits. Councilmember Wick asked what caused this and Mr. Hohman explained that as
mentioned, this was caused by improper compaction by the foundation and by the foundation wall itself.
Mr. Hohman said he wanted to clear up the misinformation contained in the September 27, 2019 Spokesman
Review article; he said the reporter actually wasn't at the Council meeting during Mr. Hohman's discussion
that night, and she didn't follow-up to get any additional information, and therefore, there is quite a bit of
inaccurate information. Mr. Hohman stressed that Meridian Construction does not and will not have any
role in correcting this problem; also we expect 100% reimbursement from Meridian for our costs associated
with correcting the deficit in the wall; that we don't have an exact figure of what that amount will be as we
don't know what we will find once we are inside the wall; he said we should know more in about three to
four weeks. Mr. Hohman again stated that Meridian construction has no role in the correcting construction;
that the newspaper article said we hope to get some of our costs back, but we expect to get it all back; he
said the article also stated that the building is deteriorating, but in fact, the only area is this particular wall
in Council Chambers; he said the building is safe and structurally sound and that it is our hope in the future
that reporters will initiate more follow-up and have better coordination before these kinds of articles are
released; and he said many people won't hear about the corrected information. Mayor Higgins invited
public comment.
Ms. Barb Howard, Spokane Valley: said she read that article and she asked the Spokesman to retract the
story, but the next day they had a very small correction on the inside of the paper; she said the article also
mentioned the building is leaking, but in reality, that is not the case, and said she feels safe in here. There
were no further public comments. Vote by acclamation: in favor: unanimous. Opposed: none. Motion
carried.
NON -ACTION ITEMS:
3. New Employee Quarterly Report — John Whitehead
As per Council's previous request, Mr. Whitehead informed Council of our new employee during this last
quarter, Marianne Lemons, who was hired September 16, 2019 to the position of Office Assistant II, as the
receptionist in the first floor lobby and as support for the Building Division.
4. Proposed 2019 Budget Amendment — Chelsie Taylor
After Finance Director Taylor went through the proposed 2019 budget amendment, Councilmember Wick
asked if a couple of weeks ago, did we already know that we were going to have the $1.2 million in the
savings that wasn't going to come out for those projects. Finance Director asked if he is referring to the
Barker Road and the Garland project, and he indicated he is; Director Taylor said yes, Council was
previously aware.
5. Parks & Recreation Master Plan Update — Mike Stone, Chaz Bates
Parks & Recreation Director Stone introduced Senior Planner Bates, and said tonight is an opportunity to
provide an update to the draft 2019 Master Plan; and Mr. Stone thanked Mr. Bates for the time, dedication
and help, and also extended thanks to Administrative Assistant Bischoff for the hours she devoted to photos,
editing and formatting. As per the PowerPoint, Mr. Stone gave an update overview; mentioned the plan
benefits; and went over some of the achievements since 2013. Mr. Bates then discussed the public
involvement, including stakeholder interviews, the public workshops, and the goals, policies and objectives.
Concerning the sample recommendations noted on slide 11, Mr. Stone said this does not commit nor bind
the City to any specific direction, project or priority; and said staff is seeking Council consensus to bring a
resolution forward for adoption consideration of this plan, at a future meeting. Council concurred.
Council Study Session: 10-01-2019 Page 2 of 5
Approved by Council:
DRAFT
6. Grant Award History — Adam Jackson
Grant Engineer Jackson went through his PowerPoint explaining the City's grant award history, including
which City funds contribute to capital projects; what types of grants we have received, such as regional
state or federal; the funding history from 2011 to 2018; our success rate in grants received; and which grant
applications are still pending. Council thanked Mr. Jackson for his report.
7. Potential Grant Opportunity: Freight Rail Assistance Program (FRAP) — Adam Jackson
After Grants Engineer Jackson explained the purpose of the FRAP grants as noted in his Request for
Council Action form, there was Council consensus that staff should not submit a grant application to the
FRAP.
8. Pavement Preservation History — Adam Jackson, John Hohman, Bill Helbig, Chelsie Taylor
After Mr. Hohman introduced Mr. Jackson, Mr. Helbig, and Ms. Taylor, he noted that tonight marks the
45th discussion about pavement preservation since our City's incorporation; he explained that last June there
was some concern from Council with the determination of the need for pavement preservation, so tonight
staff will revisit the history of where we've been, and where we might need to go. Mr. Jackson then started
the PowerPoint presentation, noting the balanced approach, functional class and PCI (pavement condition
index), and renaming the condition as excellent, very good, good, fair, poor, or very poor; he mentioned
the numerous times this issue has been discussed with Council, which included regular meetings, special
meetings, workshops, and retreats; and then showed the milestones reached during the various years of
discussing the issue, which culminated with the 2018 solid waste street wear fee. Mr. Jackson said that
pavement management has been a Council goal for several years and continues as Council and staff plan to
sustain the City's Pavement Preservation Program to include sustained financing for the Street O&M Fund
#101 as well as the Pavement Preservation Fund #311. Finance Director Taylor said that in 2012 there was
a large transfer of general funds into the pavement preservation fund which led to the discussion of setting
up the program; that during the 2013 budget discussions that occurred in 2012, a plan was put in place to
use the civic facilities replacement fund 123 as a type of stop -gap measure while the City continued to work
on this problem; which problem she said has continued as well as discussions on how to address it; she said
that large transfer of about $600,000 occurred in 2016, at which time Fund 123 was completely depleted;
so the funds from that fund along with monies in the general fund, and for a while the street operations fund
101 along with REET funds, have historically been funding our street preservation program at 6% of general
recurring expenditures; so once that pot of money dried up, we rely more heavily on general fund and REET
revenues to fund our street preservation at 6% of general fund recurring expenditures; she said that street
O&M fund was part of that funding structure at first, but as the problems in that fund have become more
apparent, that has also dried up as a source of funding for pavement preservation.
As shown on slide 8, Mr. Jackson noted we need to identify our level of service targets, and with that,
solidify all the inclusive costs; he said if we know the target, we can evaluate the current spending and
identify the gap of what we need to get there; he said we cannot afford to reconstruct all the local roads, but
putting on multiple surface treatments on a good road today buys more years for that road in the future. As
shown on slide 9, Mr. Jackson discussed the levels of service, target condition, target budget, budgeted
revenue sources, and needed revenue to meet the target conditions, and noted that the total target budget to
keep the target condition PCI to 70, is $10 million, and he noted we are currently funding about 50% of our
network. Mr. Hohman added that Council saw this April when Nichols Consulting Engineers (NCE) was
before Council; said we know overall the need is $10 million; that we need an average budget amount that
we normally spend in a given year and we need to determine what is the overall shortfall; slide 9 shows the
$1 million in red as a deficit in that fund. Director Taylor stated that the surplus money used for 2018 and
2019 is related to the Poe Contract and those are the prime activities in jeopardy if we can't find a way to
sustain those operations.
Council Study Session: 10-01-2019 Page 3 of 5
Approved by Council:
DRAFT
There was extensive discussion about the cost of maintaining major network, that the same surface
treatments are not applied to all roads as more expensive options are used for heavily travelled arterials and
collectors; talk about chip sealing; and trying to find a direction to identify the shortfall. Mr. Hohman asked
if Council is comfortable with the numbers brought forward, and Mayor Higgins replied he is more
comfortable tonight than he was four years ago. Concerning the 6%, Mr. Calhoun mentioned that we
developed revenue sources from several funds into pavement preservation that was equivalent to 6% of
general expenditures; that if we took 6% out of the current general fund, that would amount to about $2.7
million and it would be devastating to the general fund if we did that now. Mayor Higgins asked about the
former idea of appointment of a committee and whether we are at that point yet; to which Mr. Hohman
replied that would be at Council's direction. Mr. Hohman said that was discussed in June but some questions
came up then so staff felt it would be best to put that on hold until Council has confidence in the situation
and projections, and the same holds true now as Council needs to be confident in the starting point.
Continuing with the PowerPoint, Mr. Jackson noted the example on slide 10 of using 70 PCI for arterial
and collector streets but have a PCI of 65 for local streets; and that if we did that, while it would save
money, it would result in more backlog. Mr. Jackson showed on slide 10, how much pavement related work
the City has funded in the past. At 8:04 p.m. Mayor Higgins called for a recess; he reconvened the meeting
at 8:15 p.m.
Mr. Jackson continued through the PowerPoint slides showing the capital project budgeting, and the
network pavement condition index, showing overall we have a `good' network, but the `fair' streets will
continue to decline, and he noted that the south half of our city are local streets; he said that dealing with
the worst streets first is not always a preferred process but it is important to consider that as a priority, and
he motioned that the Midilome neighborhood was a worst condition scenario. Ms. Taylor went over the
figures on slide 16 about what's next for the Pavement Management Program; she noted the $10 million is
a separate issue from the operating deficit, and the 2020 budget will be transferring $1.4 million to cover
that deficit, but that is all beyond that $10 million discussion. Mr. Hohman added that we are experiencing
a good economy now, but that will change, and when it does, we will have to decide what services to cut
back, and with that, Mayor Higgins said we are back to the original question of what number is Council
comfortable with, and is Council comfortable with the figures on slide 9. All Councilmembers raised their
hands in agreement except Councilmembers Thompson and Wick. Mayor Higgins said that we are looking
for some dependable number to go forward with, and then move on to appoint that committee to address
that shortfall, and he asked if Councilmembers were comfortable with that process. All Councilmembers
raised their hands in agreement except Councilmember Wick. Mr. Hohman asked what additional
information would be needed to get all Councilmembers comfortable as it would be nice to have a
unanimous decision; he said staff can look into this further but we need guidance. Councilmember Wick
said for him, it's not about a plan but more about the PCI 70/70, and whether we could look at 70/65; said
he doesn't know if the public knows the difference between a 65 road and a 70 road; said he wants to know
what the people want and said he's not sure if a committee would give us that, but maybe we should do a
survey; said people need a pictorial base showing what a 65 is compared to a 70 and we need to know where
people would be comfortable. Mr. Hohman said we can look into that further; said that Mr. Jackson went
through the 70/70 versus the 70/65, which saves money in the short term over five years, but would increase
backlog; said we could also look at what would $8 million would do to even that out; said we can do that
extra work, but the point is, it is least expensive to maintain what we have at the current rating, and anything
beyond that will be more expensive in the future. Mr. Jackson commented about not wanting the streets to
degrade; and that 70/65 looks different on different roads; said the process needs to be simplified, adding
that a survey would be a critical part of the committee. Mayor Higgins said it will take time to educate
people on a committee; and that although we don't have an emergency now, we also don't have a lot of
time, and Mr. Jackson agreed we are in a position now to achieve our goal. Mayor Higgins said achieving
a 70/70 is a product of time, and again asked Council if they would like to see this move on; again all
Councilmembers were in favor except Councilmembers Thompson and Wick. Councilmember Wood said
at some point Council will have to make a decision, as Council just can't keep asking for more information.
Council Study Session: 10-01-2019 Page 4 of 5
Approved by Council:
DRAFT
9. Advance Agenda — Mayor Higgins
Councilmember Wick suggested we send a congratulatory letter to the new Washington State Speaker of
the House as it might open the door for future corresponding. All Councilmembers were in favor of sending
such a letter. Councilmember Wick also suggested having ribbon cuttings to celebrate some of our
successes, such as the Barker Corridor when it opens, and the Midilome Neighborhood as the first street
wear fee project. Councilmembers also agreed with that suggestion. Mayor Higgins asked about having a
discussion on a resolution to prohibit a city income tax. City Attorney Driskell said imposing a city income
tax is not something a City can legally do; and when asked about the City of Spokane, Mr. Driskell said he
is not familiar with what the City of Spokane might have done in that regard, but will check into it. All
Councilmembers agreed with having Mr. Driskell research that topic.
10. Police Department Monthly Report
The Police Department monthly report was for information only and was not reported or discussed.
11. Council Comments — Mayor Higgins
Deputy Mayor Haley announced that the person who founded Baskets for Babies has announced that it is
closing at the end of November. Ms. Haley said this is something to keep in mind when working on Outside
Agency funding allocations. Councilmember Thompson mentioned the memorial off of Appleway, where
the man who was killed while driving a motorcycle, and asked people to please keep the families in mind.
12. City Manager Comments — Mark Calhoun
Mr. Calhoun reminded everyone that as mentioned last week, the Spokane County Treasurer's office will
have someone here at City Hall on Fridays throughout October to accept County Property tax payments.
Mr. Calhoun also mentioned the videos we have for marketing purposes, and after the Seattle video is
released, he we will be curious to see what traffic the video will generate; that it will be played in the
Seattle/Tacoma area and is anticipated to reach about 24% of that viewing market; and said we will monitor
traffic on our website for input from the Seattle area.
13. Executive session: Pending Litigation
It was moved by Deputy Mayor Haley, seconded and unanimously agreed to adjourn into executive session
for approximately fifteen minutes to discuss pending litigation and that no action will be taken upon return
to open session. Council adjourned into executive session at 8:36 p.m. At 8:49 p.m. Mayor Higgins declared
Council out of executive session, at which time it was moved by Deputy Mayor Haley, seconded and
unanimously agreed to adjourn.
ATTEST: L.R. Higgins, Mayor
Christine Bainbridge, City Clerk
Council Study Session: 10-01-2019 Page 5 of 5
Approved by Council:
DRAFT
MINUTES
SPOKANE VALLEY COUNCIL REGULAR MEETING
FORMAL FORMAT
Spokane Valley City Hall Council Chambers
Spokane Valley, Washington
October 8, 2019
Mayor Higgins called the meeting to order at 6:00 p.m.
Attendance:
Councilmembers
Staff
Rod Higgins, Mayor
Pam Haley, Deputy Mayor
Brandi Peetz, Councilmember
Linda Thompson, Councilmember
Ben Wick, Councilmember
Arne Woodard, Councilmember
ABSENT:
Sam Wood, Councilmember
Mark Calhoun, City Manager
John Hohman, Deputy City Manager
Cary Driskell, City Attorney
Chelsie Taylor, Finance Director
Mike Stone, Parks & Recreation Director
Caitlin Prunty, Attorney
Bill Helbig, City Engineer
Erik Lamb, Deputy City Attorney
Christine Bainbridge, City Clerk
INVOCATION: In the absence of a Pastor, a few moments of silence were observed.
PLEDGE OF ALLEGIANCE Council, staff, and the audience stood for the Pledge of Allegiance.
ROLL CALL City Clerk Bainbridge called the roll; all Councilmembers were present except
Councilmember Wood. It was moved by Deputy Mayor Haley, seconded and unanimously agreed to excuse
Councilmember Wood from tonight's meeting.
APPROVAL OF AMENDED AGENDA It was moved by Deputy Mayor Haley, seconded and
unanimously agreed to approve the agenda.
INTRODUCTION OF SPECIAL GUESTS AND PRESENTATIONS n/a
COMMITTEE, BOARD, LIAISON SUMMARY REPORTS
Councilmember Thompson: said she attended her first board meeting with the AWC (Association of
Washington Cities), and that they had an excellent audit and are financially sound; said she attended the
NLC (National League of Cities) Crime Prevention Committee meeting; went to the SNAP (Spokane
Neighborhood Action Partners) fundraising luncheon; participation in AWC's orientation; attended AWC's
Cities on Tap where they had great conversations about networking opportunities; attended the Regional
Health Board meeting where they talked about the 2020 budget, and said there will be no fee increases in
2020; as a representative of the Board of Health, she attended the Strategic Planning Coalition for Suicide
Prevention where they discussed the high rates of violence; and that she met with the new Chamber's
Strategic Initiatives Manager who started yesterday.
Councilmember Wick: reported that he participated in the Chamber's meeting and that the Chamber is
trying to pull together a regional approach for transportation, said last year Senator Hobbs proposed a
transportation package but it didn't include any projects in the Spokane Region; so in the last package the
state included the North/South Corridor, the Henry Road overpass, and the widening of I-90 among others;
said the Chamber has become involved in bringing people together, and their last meeting included a
presentation from SRTC (Spokane Regional Transportation Council) addressing the regional plan and the
2040 horizon to get some of those projects into a package at the state level; concerning the Freight Mobility
Board, said the chair of that board pledged there will be a house version of a transportation revenue package
coming up this session; concerning the Health District Board, said the admin committee talked about the
fund reserve; said that Board is expecting more revenue because of the state shared revenue, but their budget
Regular Formal Council Meeting: 10-08-2019 Page 1 of 3
Approved by Council:
DRAFT
approval process is nothing like ours and the budget won't appear for that board meeting until almost right
before being adopted, adding that the Board members will get to see the budget twice before adoption.
Councilmember Peetz: said she attended the annual HUB breakfast and she mentioned the HUB 360
program; mentioned there are meetings concerning the I-90 initiative and she encouraged people to do
research as some of the information is misleading; went to the SNAP fundraiser; and attended the AWC
Cities on Tap where she noted municipalizes are going through similar things as our municipality.
Councilmember Woodard: said he also attended the HUB breakfast; went to the Spokane Aquifer Joint
Board meeting where they are working to come up with a model sprinkler and irrigation system as
apparently most irrigation systems are less than 40% efficient; went to the Chamber's transportation
meeting where SRTC's Executive Director Ms. Minshall gave a great presentation on what occurs at SRTC
Board meetings and how projects are prioritized; went to the SNAP fundraiser and said their goal was
$40,000 and they actually raised $120,000; mentioned the Innovia Foundation's speaker who spoke about
local wealth and working with grants, as well as long-term perpetual giving.
Deputy Mayor Haley: said she attended many of the events already mentioned including the SNAP event;
also attended the STA (Spokane Transit Authority) Planning and Development meeting where they went
over their budget, and said she will be traveling to New York next week with the STA to look at New
York's innovative electronic ticketing method; said she enjoyed AWC's Cities on Tap and spoke with
Mayor Condon about the homeless situation.
MAYOR'S REPORT
Mayor Higgins reported that in addition to many of the events already mentioned, he also attended the
Department of Transportations' ground breaking at Freya and Francis, which initiates the south half of the
North/South Freeway; said he participated in the kick off of Octoberfest; went to the Clean Air Board
meeting where they discovered they don't have enough money to operate; and that today he went to
Spokane Community College where he saw the 787 jet engine donated by Boeing, and he showed a picture
of the huge engine on the overhead screens. Councilmember Thompson mentioned that she has an AWC
deck of playing cards, and that the five of hearts shows Spokane Valley's Mirabeau Park.
PROCLAMATION: Domestic Violence Awareness Month
After Mayor Higgins read the proclamation, it was accepted with thanks from Mr. Chuck Teegarden with
the Spokane County Domestic Violence Coalition.
1. PUBLIC HEARING: 2020 Proposed Budget — Chelsie Taylor
Mayor Higgins opened the public hearing at 6:24 p.m. After Finance Director Taylor went over the
information contained in her October 8 Request for Council Action form, Mayor Higgins invited public
comment. No comments were offered and Mayor Higgins closed the public hearing at 6:32 p.m.
2. CONSENT AGENDA: Consists of items considered routine which are approved as a group. Any
member of Council may ask that an item be removed from the Consent Agenda to be considered separately.
Proposed Motion: I move to approve the Consent Agenda.
a. Approval of claim vouchers on October 8, 2019, Request for Council Action Form Total: $1,465,093.09
b. Approval of Payroll for Pay Period Ending September 30, 2019: $526,333.00
c. Approval of Council Meeting Minutes of September 17, 2019, Study Session Format
d. Approval of Council Meeting Minutes of September 24, 2019, Formal Meeting Format
It was moved by Deputy Mayor Haley, seconded and unanimously agreed to approve the Consent Agenda.
NEW BUSINESS:
3. Second Reading Ordinance 19-014 Code Compliance Amendments — Caitlin Prunty
After City Clerk Bainbridge read the ordinance title, it was moved by Deputy Mayor Haley and seconded
to approve Ordinance 19-014, amending chapters 7.05, 17.100, and 17.110 of the Spokane Valley
Municipal Code. After Attorney Prunty briefly discussed the ordinance, Councilmember Thompson asked
about graffiti, and Ms. Prunty explained that this ordinance does not address graffiti. City Attorney Driskell
stated that this ordinance doesn't affect the ability to contact people about graffiti, and that he hopes to have
a report to Council in the next month; and mentioned that a second code enforcement officer will have
Regular Formal Council Meeting: 10-08-2019 Page 2 of 3
Approved by Council:
DRAFT
impact on the graffiti problems. Mayor Higgins invited public comment. Ms. Barb Howard, Spokane
Valley: said SCOPE volunteers used to handle graffiti; mentioned the code compliance issue in her
neighborhood and said a letter was sent out June 18 that the owner was supposed to be in compliance in
July, but they are not in compliance yet; said there are four cars in the back, and ten altogether; and said
she would like to see the place cleaned up; and added that when structures that burn don't get cleaned up,
it makes the valley ugly. There were no further public comments. Vote by acclamation: in favor:
unanimous. Opposed: none. Motion carried.
4. First Reading Ordinance 19-015, 2020 Property Tax — Chelsie Taylor
After City Clerk Bainbridge read the ordinance title, it was moved by Deputy Mayor Haley and seconded
to advance Ordinance 19-015 levying regular property taxes for 2020, to a second reading. Finance
Director Taylor gave a brief explanation of the ordinance, said it does not include the allowed 1% property
tax increase but does include new construction values of about $250,000; she said the County continues to
refine their assessment, which is lower, but she recommends staying with the City's estimate as when the
County is ready, they will calculate what our highest lawful levy is, compared to what we put in our budget,
and they take lowest of the two, but still add in the construction values. Mayor Higgins invited public
comment; no comments were offered. Vote by acclamation: in favor: unanimous. Opposed: none. Motion
carried.
PUBLIC COMMENTS: After Mayor Higgins explained the process, he invited public comment. Ms.
Barb Howard, Spokane Valley: started to mention a debate she watched between Councilmember Woodard
and Mr. Gurel, and that she had a question, but City Attorney Driskell interrupted and explained that the
Council Chambers cannot be used for campaign related purposes, and said Ms. Howard could always ask
the candidates a question off-site from City Hall. There were no further public comments.
ADMINISTRATIVE REPORTS:
5. Advance Agenda — Mayor Higgins
Councilmember Thompson asked for a report or information about the impact on Spokane Valley Projects
if Initiative 976 were to pass, and said it is important for us to plan. City Manager Calhoun replied that we
can provide background on the initiative and talk about what it is without taking a position; and said giving
an estimated impact would be very difficult as there would be a great deal of speculation of what that would
mean for municipal projects. Councilmember Wick said he would like to extend an invitation to the Census
Coordinator, and asked if there is any progress in trying to schedule that. Councilmember Woodard said he
will contact her and see if she would be available to attend a Council meeting.
CITY MANAGER COMMENTS
City Manager Calhoun mentioned that the outside agency presentations were held a few weeks ago and that
staff will be looking for Council recommendations by this Friday as the motion for allocations is scheduled
for the October 22 meeting.
It was moved by Deputy Mayor Haley, seconded and unanimously agreed to adjourn. The meeting
adjourned at 6:49 p.m.
ATTEST: L.R. Higgins, Mayor
Christine Bainbridge, City Clerk
Regular Formal Council Meeting: 10-08-2019 Page 3 of 3
Approved by Council:
CITY OF SPOKANE VALLEY
Request for Council Action
Meeting Date: October 22, 2019 Department Director Approval:
Check all that apply: ❑ consent ❑ old business ® new business ❑ public hearing
❑ information ❑ admin. report ❑ pending legislation ❑ executive session
AGENDA ITEM TITLE: Second reading of Ordinance #19-015 levying 2020 regular property taxes
and authorizing Spokane County to collect the tax on behalf of Spokane Valley.
GOVERNING LEGISLATION: State law.
PREVIOUS COUNCIL ACTION TAKEN: Through the 2020 Budget development process there
have been a number of discussions regarding the 2020 property tax levy, including:
• An administrative report on August 20tH
• A public hearing that was held on September 10tH
• An administrative report on September 10tH
• The first reading of Ordinance #19-015 on October 8tH
BACKGROUND:
202 Levy and Estimated Rate per $1,000 of Assessed Value
• State law requires that the City pass an ordinance that establishes a property tax levy, and per
our 2020 Budget calendar we are scheduled to adopt this legislation on October 22, 2019.
• State law limits the increase in the property tax levy to the lesser of the increase in the Implicit
Price Deflator (IPD), which is the specific measure of inflation used by the State for property tax
increases, or 1%. The IPD rate for the 2020 tax year was just issued on September 25, 2019,
and it is 1.396%, meaning that the City's allowed increase is limited to 1% for 2020.
• Our proposed 2020 property tax levy does not include the 1% increase allowed by State law.
• The levy will include property taxes on new construction.
• With the passage of this ordinance we estimate the City will collect between $12,369,282
(based upon the most recent Spokane County estimate) and $12,432,436 (based upon the City
estimate). These estimates are computed as follows:
• The $63,154 difference between the two revenue figures is a result of the differences in the
estimated new construction.
• Because Spokane County figures are still preliminary and don't include administrative refunds
and other adjustments, I recommend we stay with the City of Spokane Valley estimate.
• This levy is based upon a September 18th update to the preliminary estimate of assessed
property values provided to the City by the Spokane County Assessor of $10,163,140,111.
1
Spokane
County
Update as of
City Estimate
9/18/2019
Difference
2019 Actual Levy
12,182,436
12,182,436
0
+ 0% Increase
0
0
0
2020 Levy after increase
12,182,436
12,182,436
0
+ Estimated new construction
250,000
186,846
63,154
Total estimated 2020 Levy
12,432,436
12,369,282
63,154
• The $63,154 difference between the two revenue figures is a result of the differences in the
estimated new construction.
• Because Spokane County figures are still preliminary and don't include administrative refunds
and other adjustments, I recommend we stay with the City of Spokane Valley estimate.
• This levy is based upon a September 18th update to the preliminary estimate of assessed
property values provided to the City by the Spokane County Assessor of $10,163,140,111.
1
• Total property tax revenue of $12,432,436 on preliminary assessed values of $10,163,140,111
will produce a levy of approximately $1.223287 per $1,000 of assessed value in 2020
($12,432,436 / ($10,163,140,111/1,000) = $1.223287).
• The 2020 estimated levy rate of $1.223287 per $1,000 is $0.079454 less than the 2019 levy
rate of $1.302741.
• It is important to note that that this estimate is based upon the Assessor's latest preliminary
projections of assessed value as of September 18, 2019. A change in any of the elements
including assessed value, new construction estimate and/or a change in the amount of our
proposed levy will change the levy rate per $1,000.
Banked Capacity
Banked capacity is the difference between what the City could levy (the Highest Lawful Levy) and
what it actually does. In any case, the City of Spokane Valley's maximum levy rate is $1.60 per
$1,000 of assessed value. Any amount levied that is less than Highest Lawful Levy represents
"banked capacity." Included in the analysis below is history of Spokane Valley levies including
seven years of actual figures (2013 through 2019) and a preliminary estimate for 2020:
Levy
Year
A
B
C
D
E
F
G
H
Taxable
Value
Highest
Lawful
Levy
Actual
Levy
Refund
Total
Levy
(= C +D)
Levy Rate
per $1,000
(=E/(A/1000))
Maximum
Levy Rate
per $1,000
Banked
Levy Rate
per $1,000
(=I/(A/1 000))
Banked
Capacity
(=B -C)
2019
2018
2017
2016
2015
2014
2013
2012
Note:
assessment for
assessment for
assessment for
assessment for
assessment for
assessment for
assessment for
assessment for
2020 $10,163,140,111
$13,132,972
2019 $9,351,389,045 $12,817,947
2018 $8,634,114,798 $12,446,426
2017 $8,124,487,663 $12,172,839
2016 $7,748,275,097 $11,968,036
2015 $7,393,971,582 $11,740,674
2014 $7,168,991,028 $11,472,290
2013 $6,921,825,295 $11,074,920
$12,432,436
$12,051,459
$11,796,100
$11,580,265
$11,477,044
$11,230,806
$11,049,400
$10,899,437
$12,432,436
$130,977 $12,182,436
$8,302 $11,804,402
$65,857 $11,646,122
$12,474 $11,489,518
$48,346 $11,279,152
$27,744 $11,077,144
$20,495 $10,919,932
$1.223287
$1.302741
$1.367181
$1.433459
$1.482848
$1.525452
$1.545147
$1.577609
$1.60
$1.60
$1.60
$1.60
$1.60
$1.60
$1.60
$1.60
$0.376713
$0.297259
$0.075321
$0.072937
$0.063368
$0.068957
$0.058989
$0.025352
Figures reflected for the 2020 levy are preliminary and subject to change. The taxable value is the prelminary estimate provided
by the Spokane County Assessor. The highest lawful levy was calculated by the Spokane County Assessor as of Sept. 18, 2019.
$700,536
$766, 488
$650,326
$592,574
$490,992
$509,868
$422,890
$175,483
• Generally speaking, you'll note there is a direct relationship between the Taxable Value listed in
column A, and the Banked Capacity in columns H and I. In other words, as the Taxable Value
increases the Banked Capacity also increases. This did not hold true for 2016 due to the
Implicit Price Deflator (IPD) being less than 1%, which held the Highest Lawful Levy to a lower
dollar value.
• Alternatively though, there is an inverse relationship between the directions of the Taxable
Value in column A and the Levy Rate per $1,000 in column F. In other words, as the Taxable
Value increases (as is the case in 2019) the Levy Rate per $1,000 decreases. Essentially what
occurs in this case is that even though the Levy Rate per $1,000 may decrease, the actual
amount paid by a property owner may not change significantly because the value of the
property has increased. By the same token, as the economy declines and Taxable Values
decrease, the Levy Rate per $1,000 will likely increase.
• In the years the City does not levy the increase in property tax revenue that is allowed by State
law (the lesser of the increase in the IPD or 1%), that potential increase is "banked" for
potential future use.
• The banked capacity can be accessed by the City through the annual property tax levy
ordinance adopted by the Council. However, the City may only take the banked capacity up to
a level where the levy rate per $1,000 of assessed value does not exceed $1.60.
• Accessing the banked capacity does not mean we can go back in time and collect the property
taxes we've left behind. It simply means we can reset the base upon which the calculation is
made.
OPTIONS: Passage of this ordinance is required by law in order to levy 2020 property taxes. The
Council could modify the ordinance to establish a different levy amount.
2
RECOMMENDED ACTION OR MOTION: Move to approve Ordinance #19-015 levying regular
property taxes for 2020.
BUDGET/FINANCIAL IMPACTS: This ordinance levies property taxes for the City's 2020 Budget
where we anticipate property tax revenues to be approximately $12,432,400 or 25.75% of total
General Fund recurring revenues of $48,281,800.
STAFF CONTACT: Chelsie Taylor, Finance Director
ATTACHMENTS: Ordinance No. 19-015 Levying 2020 Regular Property Taxes
3
DRAFT
CITY OF SPOKANE VALLEY
SPOKANE COUNTY, WASHINGTON
ORDINANCE NO. 19-015
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, LEVYING THE REGULAR PROPERTY TAXES FOR THE CITY OF
SPOKANE VALLEY, WASHINGTON FOR THE YEAR COMMENCING JANUARY 1,
2020 TO PROVIDE REVENUE FOR CITY SERVICES AS SET FORTH IN THE CITY
BUDGET, AND OTHER MATTERS RELATING THERETO.
WHEREAS, the City Council of the City of Spokane Valley has met and considered its budget
for the calendar year 2020; and
WHEREAS, the City's actual levy amount from the previous year was $12,182,436; and
WHEREAS, the population of the City is more than 10,000.
NOW, THEREFORE, the City Council of the City of Spokane Valley, do ordain as follows:
Section 1. Property Tax Levy - An increase in the regular property tax levy is hereby authorized
for the levy to be collected in the 2020 tax year. The dollar amount of the increase over the actual levy
amount from the previous year shall be $0.00 which is a percentage increase of 0.0% from the previous
year. This increase is exclusive of additional revenue resulting from new construction, improvements to
property, newly constructed wind turbines, any increase in the value of state assessed property, any
annexations that have occurred, and refunds made.
Section 2. Transmittal of Budget. A complete copy of the budget as adopted, together with a
copy of this Ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations
in the Office of the State Auditor, and to the Association of Washington Cities.
Section 3. 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 phase of this Ordinance.
Section 4. Effective Date. This Ordinance shall be in full force and effect five days after the date
of publication of this Ordinance or a summary thereof in the official newspaper of the City.
PASSED by the City Council this day of , 2019.
L.R. Higgins, Mayor
ATTEST:
Christine Bainbridge, City Clerk
Approved As To Form:
Date of Publication:
Office of the City Attorney Effective Date:
Ordinance 19-015 Levying 2020 Property Taxes Page 1 of 1
CITY OF SPOKANE VALLEY
Request for Council Action
Meeting Date: October 22, 2019 Department Director Approval:
Check all that apply: ❑ consent ❑ old business ® new business ❑ public hearing
❑ information ❑ admin. report ❑ pending legislation ❑ executive session
AGENDA ITEM TITLE: First Reading of Proposed Ordinance #19-017 Adopting the 2020
Budget.
GOVERNING LEGISLATION: State budget law.
PREVIOUS COUNCIL ACTION TAKEN: To date the Council has heard presentations on the
2020 Budget on five previous occasions including two public hearings. Thus far no formal
Council action has been taken.
BACKGROUND: This marks the sixth occasion where the Council will discuss the 2020 Budget
and by the time the Council is scheduled to adopt the 2020 Budget on November 12, 2019,
Council will have had an opportunity to discuss it on eight separate occasions, including three
public hearings to gather input from citizens:
• June 11 Council Budget Retreat
• August 20
• September 10
• September 24
• October 8
• October 22
• November 12
• November 12
Admin report: Estimated 2020 revenues and expenditures
Public hearing #1 on 2020 revenues and expenditures
City Manager's presentation of preliminary 2020 Budget
Public hearing #2 on 2020 Budget
First reading on ordinance adopting the 2020 Budget
Public hearing #3 on 2020 Budget
Second reading on ordinance adopting the 2020 Budget
2020 Budget Overview:
• The 2020 Budget currently includes appropriations of $89,998,731 including $28,594,710 in
capital expenditures, comprised in -part of:
o $8,315,195 in Fund #303 Street Capital Projects.
o $1,510,000 in Fund #309 Park Capital Projects.
o $4,217,523 in Fund #311 Pavement Preservation including $982,023 financed by the
General Fund.
o $13,037,792 in Fund #314 Railroad Grade Separation Projects.
o $1,000,000 in Stormwater Management Fund #402 and Aquifer Protection Area Fund
#403 projects.
• To partially offset the $28,594,710 in capital costs, we anticipate $19,897,385 in grant
revenues which results in 69.58% of capital expenditures being covered with State and
Federal money.
• Budgets will be adopted across 24 separate funds.
• The full time equivalent employee (FTE) count will increase by 1.50 from 93.75 in 2019 to
95.25 in 2020. This includes the addition of a second Code Enforcement Officer in the
Community and Public Works Building Division, which necessitates increasing the part-time
0.5 FTE Attorney position to fulltime due to increased workload.
1
Pertaining Specifically to the General Fund:
• The 2020 recurring revenue estimate of $48,281,800 is $2,784,400 or 6.12% greater than
the 2019 budget of $45,497,400.
• The 2020 recurring expenditure proposal of $43,221,986 is $1,260,515 or 3.00% greater
than the 2019 amended appropriation of $41,961,741.
• Budgeted recurring revenues currently exceed recurring expenditures by $5,059,814 or
10.48% of recurring revenues.
• Nonrecurring revenues total $70,000 for a potential nonrecurring grant to partially fund the
crisis co -response team included in Public Safety expenditures.
• Nonrecurring expenditures total $1,758,200 and include:
o $190,000 for Information Technology expenditures including:
■ $20,000 to replace outdated copiers
■ $70,000 to upgrade storage devices at City Hall
■ $100,000 for replace and upgrade the video security system at CenterPlace
o $15,000 for carpet replacement at the police precinct
o $13,700 for furniture and equipment for the additional code enforcement officer
o $9,500 for carpet replacement at CenterPlace
o $1,500,000 transfer out to the Parks Capital Projects Fund #309 to complete
improvements to the CenterPlace west lawn
o $30,000 transfer out to the Equipment Rental and Replacement Fund #501 to acquire a
new vehicle for the additional code enforcement officer
• The total of 2020 recurring and nonrecurring revenues exceeds total expenditures by
$3,371,614.
• The projected ending fund balance for the General Fund at the end of 2020 is currently
$34,270,468 or 79.29% of recurring expenditures.
Crisis Co -Response Team Funding:
• The cost of implementing the crisis co -response team would be approximately $100,000 to
pay for the payroll costs of a behavioral health specialist. This is currently included in the
2020 Budget worksheets within recurring Public Safety expenditures in the General Fund
#001.
• The recurring expenditures could potentially be partially offset by nonrecurring Trueblood
grant money for a limited time, which is included in the General Fund #001 as a
nonrecurring revenue.
• If we are successful in obtaining grant money for a team, we might consider using a portion
of the $100,000 for mental health and/or homelessness efforts including contracts for
transportation and outreach teams to engage with the homeless in Spokane Valley.
2
Other Funds:
2020 Budget appropriations (expenditures) in the other funds total $45,018,545 as follows:
Fund
Number
Fund
Name
2020
Appropriation
101 Street Fund 5,160,906
103 Paths and Trails Fund 0
104 Hotel / Motel Tax - Tourism Facilities Fund 0
105 Hotel / Motel Tax Fund 825,000
106 Solid Waste Fund 1,737,000
107 PEG Fund 85,000
120 CenterPlace Operating Reserve Fund 0
121 Service Level Stabilization Reserve Fund 0
122 Winter Weather Reserve Fund 500,000
204 Debt Service Fund 1,021,700
301 REET 1 Capital Projects Fund 1,991,203
302 REET2 Capital Projects Fund 1,257,331
303 Street Capital Projects Fund 8,315,195
309 Parks Capital Projects Fund 1,510,000
310 Civic Facilities Capital Projects Fund 0
311 Pavement Preservation Fund 4,267,523
312 Capital Reserve Fund 1,550,910
313 City Hall Construction Fund 0
314 Railroad Grade Separation Projects Fund 13,037,792
402 Stormwater Management Fund 2,563,985
403 Aquifer Protection Area Fund 500,000
501 Equipment Rental and Replacement Fund 285,000
502 Risk Management Fund 410,000
45, 018, 545
Primary sources of revenues in these other funds include:
• Motor Vehicle Fuel Tax revenue that is collected by the State and remitted primarily to the
Street Fund is anticipated to be $2,046,700.
• Telephone Tax revenues remitted to the City that supports Street Fund operations and
maintenance are anticipated to be $1,521,000.
• Real Estate Excise Tax (REET) revenues that are in large part used to match grant financed
street projects are anticipated to total $2,000,000.
• Hotel / Motel Tax revenues that are dedicated to the promotion of visitors and tourism are
anticipated to be $1,070,000 ($650,000 in the Hotel/Motel Tax Fund #105 and $420,000 in
the Hotel/Motel Tax — Tourism Facilities Fund #104).
• Stormwater Management Fees that are estimated at $1,900,000.
• Aquifer Protection Area Fees are estimated at $460,000.
• Grant Revenues offsetting capital project costs are estimated at $19,897,385
o Fund #001 — General Fund - $70,000
o Fund #303 — Street Capital Projects - $6,596,718
o Fund #309 — Parks Capital Projects - $2,500
o Fund #311 — Pavement Preservation - $10,588
o Fund #314 — RR Grade Separation Projects - $12,808,751
o Fund #402 — Stormwater Fund - $59,828
o Fund #403 — Aquifer Protection Area Fund - $349,000
3
The City's 2020 Budget is adopted at a fund level as follows:
General Fund
Street Fund
Paths & Trails Fund
Hotel/Motel Tax - Tourism Facilities Fund
Hotel/Motel Tax Fund
Solid Waste
PEG Fund
CenterPlace Operating Reserve Fund
Service Level Stabilization Fund
Winter Weather Reserve Fund
LTGO Bond Debt Service Fund
REET 1 Capital Projects Fund
REET 2 Capital Projects Fund
Street Capital Projects
Park Capital Projects Fund
Civic Facilities Capital Projects Fund
Pavement Preservation Fund
Capital Reserve Fund
City Hall Construction Fund
Railroad Grade Separation Projects Fund
001
101
103
104
105
106
107
120
121
122
204
301
302
303
309
310
311
312
313
314
30, 898, 854
644,219
14,617
2,590,072
332,929
323,331
89,731
300,000
5,500,000
508,070
0
2,158, 704
3,492,858
67,041
66,916
848,285
3,385,649
10, 619, 982
0
136,472
48, 351, 800
5,160, 906
9,000
444,000
656,000
1,737,000
79,000
0
0
5,400
1,021,700
1,035,000
1,035,000
8,315,195
1,670,000
17,000
4,037,888
100,000
0
12, 921, 984
79,250,654
5,805,125
23,617
3,034,072
988,929
2,060,331
168,731
300,000
5,500,000
513,470
1,021,700
3,193, 704
4,527,858
8,382,236
1,736,916
865,285
7,423,537
10, 719, 982
0
13,058,456
44, 980,186
5,160, 906
0
0
825,000
1,737,000
85,000
0
0
500,000
1,021,700
1,991,203
1,257, 331
8,315,195
1,510,000
0
4,267,523
1,550,910
0
13, 037, 792
34,270,468
644,219
23,617
3,034,072
163,929
323,331
83,731
300,000
5,500,000
13,470
0
1,202, 501
3,270,527
67,041
226,916
865,285
3,156,014
9,169, 072
0
20,664
61,977,730 86,596,873 148,574,603 86,239,746
62, 334, 857
Estimated
Estimated
Beginning
Ending
Fund
Fund
Total
Fund
Annual Appropriation Funds
No.
Balance
Revenues
Sources
Appropriations
Balance
General Fund
Street Fund
Paths & Trails Fund
Hotel/Motel Tax - Tourism Facilities Fund
Hotel/Motel Tax Fund
Solid Waste
PEG Fund
CenterPlace Operating Reserve Fund
Service Level Stabilization Fund
Winter Weather Reserve Fund
LTGO Bond Debt Service Fund
REET 1 Capital Projects Fund
REET 2 Capital Projects Fund
Street Capital Projects
Park Capital Projects Fund
Civic Facilities Capital Projects Fund
Pavement Preservation Fund
Capital Reserve Fund
City Hall Construction Fund
Railroad Grade Separation Projects Fund
001
101
103
104
105
106
107
120
121
122
204
301
302
303
309
310
311
312
313
314
30, 898, 854
644,219
14,617
2,590,072
332,929
323,331
89,731
300,000
5,500,000
508,070
0
2,158, 704
3,492,858
67,041
66,916
848,285
3,385,649
10, 619, 982
0
136,472
48, 351, 800
5,160, 906
9,000
444,000
656,000
1,737,000
79,000
0
0
5,400
1,021,700
1,035,000
1,035,000
8,315,195
1,670,000
17,000
4,037,888
100,000
0
12, 921, 984
79,250,654
5,805,125
23,617
3,034,072
988,929
2,060,331
168,731
300,000
5,500,000
513,470
1,021,700
3,193, 704
4,527,858
8,382,236
1,736,916
865,285
7,423,537
10, 719, 982
0
13,058,456
44, 980,186
5,160, 906
0
0
825,000
1,737,000
85,000
0
0
500,000
1,021,700
1,991,203
1,257, 331
8,315,195
1,510,000
0
4,267,523
1,550,910
0
13, 037, 792
34,270,468
644,219
23,617
3,034,072
163,929
323,331
83,731
300,000
5,500,000
13,470
0
1,202, 501
3,270,527
67,041
226,916
865,285
3,156,014
9,169, 072
0
20,664
61,977,730 86,596,873 148,574,603 86,239,746
62, 334, 857
Stormwater Management Fund
Aquifer Protection Area Fund
Equipment Rental & Replacement Fund
Risk Management Fund
Total of all Funds
402
403
501
502
1,872,360
1,794,605
1,459, 000
263,778
1,999,828
829,000
190,600
410,000
3,872,188
2,623,605
1,649,600
673,778
2,563,985
500,000
285,000
410,000
1,308,203
2,123, 605
1,364,600
263,778
5,389,743
67,367,473
3,429,428
90, 026, 301
8,819,171
157, 393, 774
3,758,985
89, 998, 731
5,060,186
67, 395, 043
OPTIONS: State law requires the City to adopt a budget prior to December 31.
adopt the budget as presented or alter it as they deem necessary.
RECOMMENDED ACTION OR MOTION: Move to advance Ordinance #19-017
2020 Budget to a second reading.
BUDGET/FINANCIAL IMPACTS: Adoption of Ordinance #19-017 concludes the
development process and establishes the final budget including estimated r
appropriations.
STAFF CONTACT: Chelsie Taylor, Finance Director
ATTACHMENTS:
• Draft Ordinance #19-017
• 2020 Budget Book
Council may
adopting the
2020 Budget
evenues and
4
Estimated
Estimated
Beginning
Ending
Fund
Working
Total
Working
Working Capital Funds
No.
Capital
Revenues
Sources
Appropriations
Capital
Stormwater Management Fund
Aquifer Protection Area Fund
Equipment Rental & Replacement Fund
Risk Management Fund
Total of all Funds
402
403
501
502
1,872,360
1,794,605
1,459, 000
263,778
1,999,828
829,000
190,600
410,000
3,872,188
2,623,605
1,649,600
673,778
2,563,985
500,000
285,000
410,000
1,308,203
2,123, 605
1,364,600
263,778
5,389,743
67,367,473
3,429,428
90, 026, 301
8,819,171
157, 393, 774
3,758,985
89, 998, 731
5,060,186
67, 395, 043
OPTIONS: State law requires the City to adopt a budget prior to December 31.
adopt the budget as presented or alter it as they deem necessary.
RECOMMENDED ACTION OR MOTION: Move to advance Ordinance #19-017
2020 Budget to a second reading.
BUDGET/FINANCIAL IMPACTS: Adoption of Ordinance #19-017 concludes the
development process and establishes the final budget including estimated r
appropriations.
STAFF CONTACT: Chelsie Taylor, Finance Director
ATTACHMENTS:
• Draft Ordinance #19-017
• 2020 Budget Book
Council may
adopting the
2020 Budget
evenues and
4
DRAFT
CITY OF SPOKANE VALLEY
SPOKANE COUNTY, WASHINGTON
ORDINANCE NO. 19-017
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2020
THROUGH DECEMBER 31, 2020; APPROPRIATING FUNDS; ESTABLISHING
SALARY SCHEDULES FOR ESTABLISHED POSITIONS; AND OTHER MATTERS
RELATING THERETO.
WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of
Spokane Valley at least 60 days before the beginning of the City fiscal year beginning January 1, 2020
and ending December 31, 2020; and
WHEREAS, the City Manager, in consultation with the Finance Director and department heads, has
prepared and placed on file with the City Clerk a preliminary budget, together with an estimate of the
amount of money necessary to meet the expenses of the City including payment of outstanding
obligations; and
WHEREAS, notice was posted and published for public hearings held on September 10, October 8,
and November 12, 2019. The City Council met and invited public comment in the City Council
Chambers during each public hearing; and
WHEREAS, proper notice was given and the preliminary budget was filed with the City Clerk
September 24, 2019; and
WHEREAS, the City Council desires to adopt the 2020 budget, including all allowances, and an
appropriation for each fund; and
WHEREAS, the City of Spokane Valley property tax levy in 2019 for collection in 2020, will be
$12,182,436, which represents a 0% increase in the 2020 levy. This levy is exclusive of additional
revenue resulting from new construction, improvements to property, any increase in the value of State
assessed property, any annexations that have occurred, and refunds made.
NOW, THEREFORE, the City Council of the City of Spokane Valley do ordain as follows:
Section 1. Adoption of 2020 Budget. The budget for the City of Spokane Valley for the year 2020
is adopted at the fund level. The final budget for 2020 is attached hereto, and by this reference is
incorporated herein pursuant to RCW 35A.33.075. For summary purposes, the total estimated
appropriations for each separate fund, plus the aggregate total for all such funds, is set forth as follows:
Ordinance 19-017 Adopting 2020 Budget Page 1 of 3
DRAFT
General Fund 001
Street Fund 101
Paths & Trails Fund 103
Hotel/Motel Tax - Tourism Facilities Fund 104
Hotel/Motel Tax Fund 105
Solid Waste 106
PEG Fund 107
CenterPlace Operating Reserve Fund 120
Service Level Stabilization Fund 121
Winter Weather Reserve Fund 122
LTGO Bond Debt Service Fund 204
REET 1 Capital Projects Fund 301
REET 2 Capital Projects Fund 302
Street Capital Projects 303
Park Capital Projects Fund 309
Civic Facilities Capital Projects Fund 310
Pavement Preservation Fund 311
Capital Reserve Fund 312
City Hall Construction Fund 313
Railroad Grade Separation Projects Fund 314
30, 898, 854
644,219
14,617
2,590,072
332,929
323,331
89,731
300,000
5,500,000
508,070
0
2,158, 704
3,492,858
67,041
66,916
848,285
3,385,649
10,619,982
0
136,472
48,351,800
5,160,906
9,000
444,000
656,000
1,737,000
79,000
0
0
5,400
1,021,700
1,035,000
1,035,000
8,315,195
1,670,000
17,000
4,037,888
100,000
0
12,921,984
79,250,654
5,805,125
23,617
3,034,072
988,929
2,060,331
168,731
300,000
5,500,000
513,470
1,021,700
3,193, 704
4,527,858
8,382,236
1,736,916
865,285
7,423,537
10, 719, 982
0
13,058,456
44, 980,186
5,160,906
0
0
825,000
1,737,000
85,000
0
0
500,000
1,021,700
1,991,203
1,257, 331
8,315,195
1,510,000
0
4,267,523
1,550,910
0
13,037,792
34,270,468
644,219
23,617
3,034,072
163,929
323,331
83,731
300,000
5,500,000
13,470
0
1,202, 501
3,270,527
67,041
226,916
865,285
3,156,014
9,169, 072
0
20,664
61, 977, 730 86, 596, 873 148, 574, 603 86, 239, 746 62, 334, 857
Estimated
Estimated
Beginning
Ending
Fund
Fund
Total
Fund
Annual Appropriation Funds
No.
Balance
Revenues
Sources
Appropriations
Balance
General Fund 001
Street Fund 101
Paths & Trails Fund 103
Hotel/Motel Tax - Tourism Facilities Fund 104
Hotel/Motel Tax Fund 105
Solid Waste 106
PEG Fund 107
CenterPlace Operating Reserve Fund 120
Service Level Stabilization Fund 121
Winter Weather Reserve Fund 122
LTGO Bond Debt Service Fund 204
REET 1 Capital Projects Fund 301
REET 2 Capital Projects Fund 302
Street Capital Projects 303
Park Capital Projects Fund 309
Civic Facilities Capital Projects Fund 310
Pavement Preservation Fund 311
Capital Reserve Fund 312
City Hall Construction Fund 313
Railroad Grade Separation Projects Fund 314
30, 898, 854
644,219
14,617
2,590,072
332,929
323,331
89,731
300,000
5,500,000
508,070
0
2,158, 704
3,492,858
67,041
66,916
848,285
3,385,649
10,619,982
0
136,472
48,351,800
5,160,906
9,000
444,000
656,000
1,737,000
79,000
0
0
5,400
1,021,700
1,035,000
1,035,000
8,315,195
1,670,000
17,000
4,037,888
100,000
0
12,921,984
79,250,654
5,805,125
23,617
3,034,072
988,929
2,060,331
168,731
300,000
5,500,000
513,470
1,021,700
3,193, 704
4,527,858
8,382,236
1,736,916
865,285
7,423,537
10, 719, 982
0
13,058,456
44, 980,186
5,160,906
0
0
825,000
1,737,000
85,000
0
0
500,000
1,021,700
1,991,203
1,257, 331
8,315,195
1,510,000
0
4,267,523
1,550,910
0
13,037,792
34,270,468
644,219
23,617
3,034,072
163,929
323,331
83,731
300,000
5,500,000
13,470
0
1,202, 501
3,270,527
67,041
226,916
865,285
3,156,014
9,169, 072
0
20,664
61, 977, 730 86, 596, 873 148, 574, 603 86, 239, 746 62, 334, 857
Storm water Management Fund 402 1,872,360 1,999,828 3,872,188 2,563,985 1,308,203
Aquifer Protection Area Fund 403 1,794,605 829,000 2,623,605 500,000 2,123,605
Equipment Rental & Replacement Fund 501 1,459,000 190,600 1,649,600 285,000 1,364,600
Risk Management Fund 502 263,778 410,000 673,778 410,000 263,778
Total of all Funds
5,389,743
67,367,473
3,429,428
90, 026, 301
8,819,171
157, 393, 774
3,758,985
89, 998, 731
5,060,186
67, 395, 043
The total balance of all funds appropriated for 2020 is $89,998,731.
Section 2. Transmittal of Budget. A complete copy of the budget as adopted, together with a
copy of this Ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations
in the Office of the State Auditor and to the Association of Washington Cities.
Section 3. 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 4. Effective Date. This Ordinance shall be in full force and effect five days after the date
of publication of this Ordinance or a summary thereof in the official newspaper of the City.
Ordinance 19-017 Adopting 2020 Budget Page 2 of 3
Estimated
Estimated
Beginning
Ending
Fund
Working
Total
Working
Working Capital Funds
No.
Capital
Revenues
Sources
Appropriations
Capital
Storm water Management Fund 402 1,872,360 1,999,828 3,872,188 2,563,985 1,308,203
Aquifer Protection Area Fund 403 1,794,605 829,000 2,623,605 500,000 2,123,605
Equipment Rental & Replacement Fund 501 1,459,000 190,600 1,649,600 285,000 1,364,600
Risk Management Fund 502 263,778 410,000 673,778 410,000 263,778
Total of all Funds
5,389,743
67,367,473
3,429,428
90, 026, 301
8,819,171
157, 393, 774
3,758,985
89, 998, 731
5,060,186
67, 395, 043
The total balance of all funds appropriated for 2020 is $89,998,731.
Section 2. Transmittal of Budget. A complete copy of the budget as adopted, together with a
copy of this Ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations
in the Office of the State Auditor and to the Association of Washington Cities.
Section 3. 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 4. Effective Date. This Ordinance shall be in full force and effect five days after the date
of publication of this Ordinance or a summary thereof in the official newspaper of the City.
Ordinance 19-017 Adopting 2020 Budget Page 2 of 3
DRAFT
PASSED by the City Council this day of November, 2019.
ATTEST:
L.R. Higgins, Mayor
Christine Bainbridge, City Clerk
Approved As To Form:
Office of the City Attorney
Date of Publication:
Effective Date:
Ordinance 19-017 Adopting 2020 Budget Page 3 of 3
City of Spokane Valley, WA
2020
Preliminary Budget
As of October 22, 2019
This page left intentionally blank.
spokan' e�
p Valley
City Manager's Budget Message
2020 Annual Budget
Dear Citizens, Mayor and City Council of Spokane Valley:
It is with pleasure that I present the 2020 Budget for the City of Spokane Valley and to report that
the City continues to remain financially strong as a result of a long history of prudent financial
decisions dating back to our 2003 incorporation. Consistently responsible budgeting and
restrained spending have again helped us achieve the key Fiscal Policies noted in the following
pages.
The City of Spokane Valley continues to be an excellent example of how a City provides key
services to the community while holding down taxes, fees and other charges. Additionally, our
per capita employee count and personnel expenses are among the lowest (if not the lowest) of
comparable size cities in the state and around the U.S.
We recognize that to ensure continued financial stability, it is imperative that we achieve two key
goals within our General Fund:
1. Recurring annual revenues must be greater than or equal to recurring annual expenditures,
and
2. The ending General Fund fund balance must be sufficient enough to meet cash flow needs
which is no less than 50% of recurring expenditures and represents roughly six months of
General Fund operations.
I am pleased to report that each of these goals have again been achieved in the 2020 General
Fund Budget.
Beyond recurring operating activity, and due to our exceptionally strong financial position, we
have been afforded the opportunity to use the portion of the General Fund fund balance that
exceeds 50% for capital construction expenditures that are important to the City Council and
Community. Since 2013, City Councils have made the decision to transfer $27.8 million of excess
General Fund reserves to partially finance a variety of projects including each phase of the
Appleway Trail, Sullivan Road West Bridge Replacement, Appleway Avenue Landscaping,
construction of a new City Hall, the future Barker/BNSF Grade Separation Project, and beginning
to set money aside for the Pines/BNSF Grade Separation Project, Barker Corridor Project and
development of Balfour Park.
1
Fiscal Policies
Fiscal Health is at the Core of Providing a Good Public Service
The Fiscal Policies adopted by the City Council are important for the long-range fiscal strength of
Spokane Valley. These policies set a framework that the City will follow to responsibly manage
resources and if necessary, under what circumstances we will utilize reserves to sustain
operations during economic downturns.
Financial Management
The City will strive to:
1. Maintain basic service levels with minimal resources to achieve success.
2. Minimize personnel costs and overhead by continuing to contract for services when it makes
financial sense to do so.
3. Continue the six-year Business Plan process.
4. Leverage City funds with grant opportunities.
5. Minimize City debt with a pay as you go philosophy.
o The State of Washington sets the maximum level of allowable debt for cities based on
assessed value of property. The City of Spokane Valley carries an exceptionally low debt
burden and currently utilizes only 1.75% of its total debt capacity, and more importantly,
only 8.75% of non -voted bond capacity.
6. Strive to prioritize spending in the annual budget process and minimize the mid -year addition
of projects and appropriations.
Financial Objectives
The City's financial objectives are:
1. Adopt a General Fund Budget with recurring revenues equal to, or greater than recurring
expenditures.
2. Maintain a minimum General Fund Ending Fund Balance of at least 50% of the recurring
expenditure budget. This is adequate to meet cash flow needs and is the equivalent of six
months of general fund operations.
3. If necessary, utilize a portion of the Service Level Stabilization Reserve Fund #121 ($5.5
million) to maintain ending fund balance minimum.
4. Commitment to the strategy that the Service Level Stabilization Reserve Fund #121 will not
be reduced below $3.3 million (60% of $5.5 million).
5. Maintain the 2020 property tax assessment the same as 2019 with the exception of new
construction. As in the previous ten years, the City will forego the one -percent annual increase
to property tax allowable by RCW 84.52.050. We anticipate this will result in a levy of
$12,182,400 plus estimated new construction of $250,000 for a total levy of $12,432,400. The
allowable potential increase will be banked for future use as provided by law. This represents
the eleventh consecutive year that we have not increased our City property tax
assessment.
6. Grow our economy so the existing tax base can support basic programs.
Commitment — By committing to these policies and the checks and balances they afford, the City
will ensure financial sustainability well into the future.
2
2020 Budget Highlights
City Priorities
The City's chief budget priorities are:
• Public Safety
• Pavement Preservation
• Transportation and Infrastructure (including railroad grade separations and park related
projects), and
• Economic Development
Ensuring that we've committed adequate resources to these activities accounts for much of the
effort that Council and Staff collectively dedicate to the annual development of our Business Plan
and Operating and Capital budgets.
Moderate Growth in Recurring General Fund Expenditures
Investing in essential core services identified by the Council and Community establishes the
baseline expenditures we have included in this budget. Similar to the trend experienced in most
jurisdictions, we find that the cost of providing these services often increases at a faster rate than
the moderate growth we see in the underlying tax revenues that support these core services.
With that said however, City staff and Council collectively strive to meet the challenge of
continuing to provide historic levels of service and we will again meet this challenge in 2020 where
we anticipate recurring revenues will increase over those of 2019 by 6.12%, while expenditures
increase by just 3.00%. The 3.00% increase in expenditures reflects service level expansions
including the addition of 1.50 full-time equivalent employee positions that will bolster our code
compliance efforts as well as a $100,000 investment in a crisis co -response team in our police
department.
Increases at the point of budget adoption over the past 7 -years have been:
2020 compared to 2019
2019 com pared to 2018
2018 compared to 2017
2017 com pared to 2016
2016 com pared to 2015
2015 com pared to 2014
2014 compared to 2013
Recurring
Revenues 1 Expenditures
6.12%
5.56%
3.73%
4.38%
3.08%
2.72%
4.39%
3.00%
1.90%
1.81%
0.87%
2.79%
3.90%
4.28%
Public Safety Costs
Over the years Council has consistently committed to the maintenance and at times enhancement
of public safety service levels and this is again reflected in the 2020 Budget where public safety
costs including law enforcement, courts, prosecution, public defense and jail related services total
$26,599,214 which is an amount equal to 214% of anticipated property tax collections (=
$26,599,214 / $12,432,400). The 2020 Budget includes the addition of a $100,000 investment in
a crisis co -response team that will pair a police officer with a behavioral health specialist whose
focus will include responding to individuals experiencing a behavioral health crisis. The intent of
the team is to reduce or eliminate involvement and recidivism in the criminal justice system by
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working with afflicted individuals through relationship building, providing a better continuity of care
and improved case planning.
Staffing Levels
The full time equivalent employee (FTE) count will increase by 1.50 from 93.75 in 2019 to 95.25
in 2020. This includes adding a second 1.0 FTE Code Enforcement Officer whose efforts will be
focused on code compliance, which will necessitate increasing an existing .5 FTE Attorney
position to 1.0 FTE to accommodate the increased workload. With these additions the City will
have a total of 3.0 FTEs dedicated to addressing code compliance issues.
The FTE count allocated among City funds is as follows:
General Fund #001
Street O&M Fund #101
Street Capital Projects Fund #303
Stormwater Fund #402
2019
Budget
2020
Staff
Reallocation
2020
New
Positions
2020
Budget
Difference
Between
2019 and
2020
74.03
7.72
8.10
3.90
0.25
(0.25)
0.00
0.00
1.50
0.00
0.00
0.00
75.78
7.47
8.10
3.90
1.75
(0.25)
0.00
0.00
93.75 0.00 1.50 95.25 1.50
The personnel costs for the 75.78 FTEs charged to the General Fund represent just 21.2% of
recurring expenditures.
Taking into consideration that we contract for police services and are served by Fire and Water
districts as well as a Library District, for a major city we operate substantially below the normal
employee count and consequently at a significantly reduced payroll cost relative to many cities
across the country. Spokane Valley staff levels average about one employee for every 1,047
citizens (= population of 99,703 per the Census Bureau / 95.25 FTEs) while comparably sized
cities in the State of Washington have a much higher ratio of employees to citizens.
Since incorporation, the City has taken a conservative approach to adding new staff and continues
to have the lowest per capita employee count of any Washington city with a population of 50,000
or greater. By all comparisons, the City of Spokane Valley is a lean, productive City government.
Pavement Preservation
Beginning in 2012, the City initiated spending of general fund, special revenue fund and capital
project fund revenues and reserves for the purpose of financing our street preservation efforts.
In 2020, our community will again see an aggressive program of repaving our roadways. Some
may question paving roads that "don't look so bad" but the truth is the best time to repave is before
a road deteriorates to the point that full reconstruction is necessary. Full reconstruction costs
substantially more than pavement preservation treatments such as crack sealing or grinding and
repaving and this is why the City has committed critical financial resources to the preservation of
our transportation infrastructure. We're proud of our fine road system and will endeavor to
continue to maintain it in the best manner possible with available financial resources.
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For 2020, we project total revenues in Pavement Preservation Fund #311 of $4,037,888 that
combined with $229,635 of fund reserves will be applied against $4,267,523 in projected
expenditures. Sources of revenue in 2020 include $10,588 in grant proceeds, $1,500,000 from
the Street Wear fee that was adopted by Council in 2018, and $2,527,300 in transfers from other
City funds consisting of:
• $982,023 from the General Fund
• $772,639 from REET 1 Capital Projects Fund #301
• $772,638 from REET 2 Capital Projects Fund #302
While Pavement Preservation is one of our critical service and budget priorities we find that
sustaining adequate levels is a constant challenge and I address this in the portion of this budget
message titled "Challenges".
Transportation and Infrastructure
The 2020 Budget includes $28,594,710 of capital expenditures that we anticipate will be in -part
offset with $19,897,385 in grant revenues which results in 69.58% of capital projects being
financed with State and Federal dollars. The projects we'll work on in 2020 include:
• $8.3 million in Street Capital Projects Fund #303
• $1.5 million in Park Capital Projects Fund #309
• $4.3 million in Pavement Preservation Fund #311
• $13.0 million in Grade Separation Projects Fund #314
• $1.2 million in Stormwater Fund #402 and Aquifer Protection Area Fund #403
• $265,000 in Equipment Rental and Replacement Fund #501 for the acquisition of a snow plow
and a vehicle for the additional 1.0 FTE code enforcement officer noted above in the section
titled "Staffing Levels".
Challenges
Beyond the annual challenge of balancing the General Fund budget, the City of Spokane Valley
has a number of on-going financial challenges.
1. Declining revenues in Street O&M Fund #101 that will impact our future ability to deliver
historic service levels
This Fund depends upon a combination of gas and telephone tax receipts.
• Because the gas tax is a flat amount per gallon, and because each generation of newer
vehicles get better gas mileage, we find our gas tax revenues have recently hovered
somewhere between flat or declining. Due to the 2015 State Legislature's increase in the
gas tax we've seen a bit of an increase in this revenue source with a 2020 revenue
projection of $2,046,700 which represents an increase of $111,700 (or 5.8%) over 2015
revenues of $1,935,000.
• The 6% telephone utility tax generated $3,050,000 million in the first year of collections in
2009. Since that time however we have experienced a decline averaging 5.37% per year
and at this point are projecting 2020 revenues of just $1,521,000 which is half of the 2009
collections. We believe the decline is primarily due to the elimination of land lines by
individual households.
• Because of the ongoing decline in telephone utility tax revenues, 2020 will be the fourth
consecutive year of budgeted recurring expenditures exceeding recurring revenues.
• We have been able to continue to deliver historic levels of service in the previous 3 -years
by doing the following:
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o 2017 - a $328,000 operating deficit was resolved by drawing down fund reserves.
o 2018 - a $415,000 operating deficit was resolved by drawing down fund reserves.
o 2019 - a $907,000 operating deficit was resolved through a transfer from Capital
Reserve Fund #312. This is a noteworthy departure from the historic intended use of
these monies which has been for one-time capital projects.
• At the June 11, 2019 Budget Workshop, Council discussed the fact that Street O&M Fund
recurring revenues were again substantially exceeded by recurring expenditures but
expressed their interest in continuing to deliver historic service levels. At the July 16, 2019
Council meeting, Council reached consensus to again resolve the funding imbalance with
a one-time transfer during 2020 of Capital Reserve Fund #312 money. The necessary
transfer is $1,364,706 and this is reflected in both Fund numbers 101 and 312.
• Determining "how" to fully finance Street O&M Fund #101 beyond 2020 will continue to be
a Council conversation.
2. Balancing the cost of pavement preservation against other transportation and infrastructure
needs
• Pavement preservation has historically been financed from a combination of sources
including:
o General Fund dollars,
o Street O&M Fund dollars,
o Civic Facility Replacement Fund #123 (Fund #123) reserves that were dedicated
towards this purpose until their depletion in 2016.
o Real estate excise tax (REET) revenues,
o Grant revenues, and
o Beginning in 2018, the addition of a street wear fee that was negotiated by the City as
part of an updated solid waste collection contract that recognized the damage that
heavily laden garbage trucks do to our road system.
o Following is a table that reflects pavement preservation related revenues over the 10 -
year period 2011 through 2020:
Fund
001 101 106 123 301/302 310
Street Civic Fac. Civic Fac.
General Street O&M Wear Fee Replace. REET 1&2 Capital Grants Total
Actual
2011 584,681 0 0 0 0 500,000 0 1,084,681
2012 2,045,203 0 0 0 0 0 0 2,045,203
2013 855,857 282,000 0 616,284 300,000 0 35,945 2,090,086
2014 888,823 282,000 0 616,284 368,944 0 2,042,665 4,198,716
2015 920,000 206,618 0 616,284 502,098 0 835,224 3,080,224
2016 943,800 67,342 0 559,808 730,572 0 1,654,698 3,956,220
2017 953,200 67,342 0 0 1,320,958 0 89,208 2,430,708
2018 962,700 67,342 1,000,000 0 1,370,658 0 1,422,404 4,823,104
Budget
2019 972,300 0 1,608,028 0 1,468,600 0 2,869,227 6,918,155
2020 982,023 0 1,500,000 0 1,545,277 0 10,588 4,037,888
10.108.587 972.644 4.108,028 2.408.660 7.607.107 500.000 8.959.959 34,664,985
• The City used the Civic Facility Replacement Fund #123 reserves over the 4 -year period
2013 through 2016 in order to give the City time to determine how best to finance the
pavement preservation plan in 2017 and beyond.
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• Heavy reliance on REET revenues began in 2017 following the depletion of Fund #123
reserves.
• Although we continue to exist in a robust economy with strong REET collections, we
realize that as the economy wanes in the future, so too will REET revenues. As a
consequence, overly relying on REET revenues may in the future limit the City's ability to
provide the necessary match needed for State and Federal grants that are applied to other
street construction and reconstruction projects.
• Over the past 10-12 years Spokane Valley has struggled to develop a pavement
management plan that clearly delineates the pavement condition index (PCI) that should
be maintained throughout our road system and define the amount of money we should
dedicate annually to achieve that plan.
• Our most recent study delivered to Council on April 2, 2019 divided costs between the
local access, collector and arterial portions of our street network and suggests the annual
cost is $10 million and that this would be sufficient to cover the needs of both Street O&M
Fund #101 and Pavement Preservation Fund #311.
• Even though the City's investment in our street network has consistently fallen short of
that figure however we find that the PCI is not in a free fall and is in fact holding fairly
steady ata rating of 71.
• We continues to evaluate our pavement management plan with the intent of further
refining the PCI across local access, collectors and arterials, and formulating a more
realistic cost to maintain these.
• Following that, Council and Staff will work collectively to determine how to finance the
plan.
3. Railroad Grade Separation Projects (overpasses and underpasses)
Bridging the Valley is a proposal to separate vehicle traffic from train traffic in the 42 mile
corridor between Spokane and Athol, ID. The separation of railroad and roadway grades in
this corridor is intended to promote future economic growth, traffic movement, traffic safety,
aquifer protection in the event of an oil spill, and train whistle noise abatement. The underlying
study outlined the need for a grade separation at four locations in Spokane Valley.
• Barker and Trent Road Overpass (fully funded at $24.7 million),
• Pines and Trent Underpass (estimated cost of $29.0 million),
• Sullivan Road Overpass improvements, and
• Park Road Overpass
Because grade separation projects are exceptionally expensive endeavors and largely
beyond our ability to finance solely through existing sources of internal revenue, the City has
pursued grant funding from both the Federal and State Government over the past several
years.
Barker/Trent Grade Separation Project
We reached the point of being fully funded for this project in early 2018, the final design is
nearing completion and we have entered into the right-of-way acquisition phase. The
construction phase will begin no later than 2020. Revenue sources are comprised of the
following:
Barker Grade Separation Project Financing Sources
City of Spokane Valley
General Fund reserves
Real Estate Excise Tax (REET)
Total from Spokane Valley
Federal Earmark
2017 WA Legislature appropriation
National Highway Freight Program
TIGER 9
FMSIB (20% of total)
(assume $19.0 million)
$ 1,421,000
2,209,000
$ 3,630,000
721,000
1,500,000
6,000,000
9,020,000
3,800,000
$ 24,671,000
Pines / Trent Grade Separation Proiect
Progress to date includes:
• We anticipate the project cost will be $29.0 million and thus far we have secured $7.8
million including $4.7 million set aside by the City. Additionally, there exists an inactive
Freight Mobility Strategic investment Board (FMSIB) grant in the amount of $3.36 million.
Following is a detailed list of sources secured:
Pines Grade Separation Project
(Estimated cost of $29 million)
Financing Secured
City of Spokane Valley
2016 General Fund Property acquisition
2017 General Fund dedication
2017 General Fund allocation of
fund balance > 50%
2018 General Fund allocation of
fund balance > 50%
2019 General Fund allocation of
fund balance > 50%
Total from Spokane Valley
2018 - SRTC for ROW
2019 - CRISI 2 for Design
$ 500,000
1,200,000
721,000
764,000
1,500,000
4,685,000
1,890,000
1,246,500
$ 7,821,500
Inactive FMSIB Grant from 2000 that
was awarded to WSDOT $ 3,360,000
• In late 2016 the City acquired property valued at approximately $500,000 that was applied
to the acquisition of property that will in -part satisfy the right-of-way needs for this project.
• On July 11, 2017 Council approved a Phase 1 contract with an engineering firm valued at
$124,000 with a scope of services that called for evaluating two potential sites, each of
which included a roundabout and signalized intersection alternative.
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• Staff presented subsequent reports to Council that provided design progress updates on
October 17, 2017, December 13, 2018 and June 4, 2019.
• A total of five public outreach meetings were held between October 2017 and May 2019
to seek input on the design alternatives.
• Input was sought from a variety of stakeholders including BNSF, the Spokane Valley
Police Department, Spokane Valley Fire Department, East Valley School District, the
Fourth District Legislative Delegation and freight industry representatives.
• On June 18, 2019 Council approved a design alternative that moves the intersection to
the east of the current location with a roundabout as intersection control.
• In early June 2019 the City was awarded a Consolidated Rail Infrastructure and Safety
Improvements (CRISI) grant in the amount of $1,246,500, the proceeds of which can be
applied towards the design phase.
• Staff are currently in the process of finalizing the CRISI grant documents and once these
are complete we will begin negotiations with an engineering firm to begin the final design
phase.
• Future property acquisitions will be necessary during the right-of-way phase of the project
but this cannot be determined until the final phase of the design is well underway.
• The City has applied for a variety of both state and federal grants including the TIGER,
FASTLANE , INFRA and CRISI programs and we currently have a BUILD application in
the amount of $17.4 million outstanding.
• We will continue to apply for grant programs as they become available. We are hopeful
that having a 100% design will make us more competitive as we will then have a "shovel
ready" project.
Economic Development
To the best of our ability we focus on business retention and expansion of existing businesses
and recruitment of new businesses. Examples of ongoing and future economic development
efforts are as follows:
Comprehensive Plan — In the latter part of 2016 the City updated its Comprehensive Plan and
included an economic development element. Contained within this element is a summary of the
local economy; an assessment of strengths and weaknesses; and policies, programs and projects
to foster economic growth. The plan also included implementation strategies to improve retail,
enhance tourism, and grow businesses in the City. Among other things, the plan also streamlined
land uses by consolidating many zones and reducing many development requirements.
Additionally the plan was also designed to provide flexibility in an effort to encourage market
driven growth.
Retail Recruitment — In 2017 the City expanded into the area of Retail Recruitment by contracting
with a firm specializing in this type of service. The services we are seeking in this effort include
a review of the retail recruitment strategy; conducting a market and retail gap analysis;
development of a recruitment plan; identification of a strategic retail prospect list; and recruitment
of retail on behalf of the City. We have again included money in the 2020 Budget to continue this
effort.
WA State Department of Commerce Environmental Permitting Grant — In the latter part of
2016 the City received a $114,200 grant from the Department of Commerce that with an additional
investment of $55,000 from the City, that has resulted in a streamlined environmental permitting
9
process in the northeast industrial area of our community. This study completed the
environmental permitting requirements for the northeast industrial area which lead to the
development of a Planned Action Ordinance (PAO) adopted by Council March 12, 2019. The
PAO will save industrial developers a minimum of 6 weeks permitting time while providing a
predictable path to ensure that adequate infrastructure is in place to serve the expected
developments and as a result of the PAO properties can now be marketed as truly "shovel ready".
Northeast Industrial Area — In addition to the adoption of the Planned Action Ordinance the City
engaged in 2 capital projects in our Northeast Industrial Area in 2019 that will expand and improve
our infrastructure and have the dual benefit of improving our road system and making the area
more attractive for future economic development. These include:
• Improving the City Barker Corridor from Euclid Avenue to the southern limits of the Barker
Grade Separation project including the extension of sewer service by Spokane County.
• In partnership with Centennial Properties, the completion of a new one -mile section of
Garland Avenue that will stretch from Flora to Barker.
The Budget for 2020
Strong but Guarded
Recognizing that fiscal health is at the core of providing good public services, one of the most
important tests of fiscal management is the ability of a municipal enterprise to maintain basic
services during an economic downturn. The creation and ongoing maintenance of financial
reserves since incorporation has served the intended purpose of providing Spokane Valley the
means to sustain critical public services during turbulent economic conditions and this served the
City well during the Great Recession that began in 2008. The 2020 budget again reflects a
prudent and guarded increase in continuation of service delivery capabilities. These increases
are carefully considered and well within the means of the City. Service delivery cannot grow faster
than the economic development of the City.
We are cognizant of the fact that we currently exist in the longest economic expansion in United
States history and at this point, with each passing day we are closer to the next economic
downturn. Given this, we will remain vigilant in our observance of local, state and national events
and economic trends that may impact our own community and work towards capitalizing on our
strengths, minimizing our weaknesses, and being ever watchful towards both threats and
opportunities.
Balanced Budget
Means exactly what it says — operating expenses have been balanced with known or reasonably
predictable revenues with no increase in property tax or in sales tax rates for the City. The budget
is designed to maintain the healthy, positive fund balance at year-end providing for the City's cash
flow needs without costly borrowing. In pursuit of fiscal responsibility, special attention is given
to limiting the growth in new programs and financial commitments. This approach allows available
resources to be put toward sustaining services consistent with the City Council's priorities for 2020
and beyond.
Acknowledgments
I would like to acknowledge the Community, City Council and Staff for a long history of financially
responsible spending and sensible fiscal planning. By saving and conserving the taxpayers'
10
money, and by adopting and adhering to prudent long-term fiscal policies, the City can provide
essential services and balance its budget for many years to come.
The City Council continues to set a path to ensure the long-term financial sustainability of the City.
The management staff and employees have worked together to develop the Business Plan and
2020 Budget recommendations to achieve the Council's ongoing goal of sustainability.
I hope the Citizens of Spokane Valley are proud of the programs and strong financial condition of
their City. We invite your examination and questions regarding the 2020 Budget.
Respectfully,
Mark Calhoun
City Manager
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12
Spokane
jUallcy
FINANCE DEPARTMENT
Chelsie Taylor, Finance Director
10210 E Sprague Avenue ♦ Spokane Valley WA 99206
Phone: (509) 720-5000 ♦ Fax: (509) 720-5075 ♦ www.spokanevalley.org
TO: City Manager and Members of the City Council
FROM: Chelsie Taylor, Finance Director
SUBJECT: About the 2020 Budget and Budget Development Process
The budget includes the financial planning and legal authority to obligate public funds.
Additionally, the budget provides significant policy direction by the City Council to the staff and
community. As a result, the City Council, staff and public are involved in establishing the budget
for the City of Spokane Valley.
The budget serves four functions:
1. It is a Policy Document
The budget functions as a policy document in that the decisions made within the budget will reflect
the general principles or plans that guide the actions taken for the future. As a policy document,
the budget makes specific attempts to link desired goals and policy direction to the actual day-to-
day activities of the City staff.
2. It is an Operational Guide
The budget of the City reflects its operation. Activities of each City function and organization have
been planned, debated, formalized, and described in the following sections. This process will
help to maintain an understanding of the various operations of the City and how they relate to
each other and to the attainment of the policy issues and goals of the City Council.
3. It is a Link with the General Public
The budget provides a unique opportunity to allow and encourage public review of City operations.
The budget describes the activities of the City, the reason or cause for those activities, future
implications, and the direct relationship to the citizenry.
4. It is a Legally Required Financial Planning Tool
The budget is a financial planning tool, which has been its most traditional use. In this light,
preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of
the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget
and must be in place prior to the beginning of the City's fiscal year. The budget is the legal
authority to expend public monies and controls those expenditures by limiting the amount of the
appropriation at the fund level. The revenues of the City are estimated, along with available cash
carry -forward, to indicate funds available. The budget takes into account unforeseen
contingencies and provides for the need for periodic adjustments.
2020 BUDGET DEVELOPMENT PROCESS
Historically the City has utilized a budgeting approach that assumed for most functions of
government that the current year's budget was indicative of the base required for the following
year. However, with the volatility that was seen in the economy with the Great Recession, the
City moved to a Budget development process that consciously reviews service levels in each
department and determines the appropriate level of funding that meets Council goals relative to
available resources.
13
The 2020 Budget development process began at the February 19, 2019 Council workshop where
among other topics, Council and staff discussed the budget in general terms. In mid-April 2019
the Finance Department notified City Departments that their 2020 revenue and expenditure
estimates were due by mid-May. Through the balance of May and early June, the City Manager's
office and Finance Department worked to prepare budget worksheets that were communicated
to the City Council at a Budget workshop held June 11, 2019. Following the workshop, the
Finance Department continued work on the budget including refinements of revenue and
expenditure estimates and through July and August, the Finance Department and City Manager
reviewed updated budget projections.
By the time the 2020 Budget is scheduled to be adopted on November 12, 2019, the Council will
have had an opportunity to discuss it on eight separate occasions, including three public hearings
to gather input from citizens:
June 11
August 20
September 10
September 24
October 8
October 22
November 12
November 12
Council budget workshop
Admin report: Estimated 2020 revenues and expenditures
Public hearing #1 on 2020 revenues and expenditures
City Manager's presentation of preliminary 2020 Budget
Public hearing #2 on 2020 Budget
First reading on ordinance adopting the 2020 Budget
Public hearing #3 on the 2020 Budget
Second reading on ordinance adopting the 2020 Budget
Once adopted, the final operating budget is published, distributed, and made available to the
public.
After the budget is adopted, the City enters a budget implementation and monitoring stage.
Throughout the year, expenditures are monitored by the Finance Department and department
directors to ensure that actual expenditures are in compliance with the approved budget. The
Finance Department provides the City Manager and City Council with monthly reports to keep
them abreast of the City's financial condition and individual department compliance with approved
appropriation levels. Any budget amendments made during the year are adopted by City Council
ordinance following a public hearing.
The City Manager is authorized to transfer budgeted amounts within a fund; however, any
revisions that alter the total expenditures of a fund, or that affect the number of authorized
employee positions, salary ranges or other conditions of employment must be approved by the
City Council.
When the City Council determines that it is in the best interest of the City to increase or decrease
the appropriation for a particular fund, it may do so by ordinance adopted by Council after holding
one public hearing.
BUDGET PRINCIPLES
• Department directors have primary responsibility for formulating budget proposals in line with
City Council and City Manager priority direction, and for implementing them once they are
approved.
14
• The Finance Department is responsible for coordinating the overall preparation and
administration of the City's budget. This function is fulfilled in compliance with applicable State
of Washington statutes governing local government budgeting practices.
• The Finance Department assists department staff in identifying budget problems, formulating
solutions and alternatives, and implementing any necessary corrective actions.
• Interfund charges will be based on recovery of costs associated with providing those services.
• Budget amendments requiring City Council approval will occur through the ordinance process
at the fund level prior to fiscal year end.
• The City's budget presentation will be directed at displaying the City's services plan in a
Council/constituent friendly format.
• No long term debt will be incurred without identification of a revenue source to repay the debt.
Long term debt will be incurred for capital purposes only.
• The City will strive to maintain equipment replacement funds in an amount necessary to
replace the equipment at the end of its useful life. Life cycle assumptions and required
contributions will be reviewed annually as part of the budget process. New operations in
difficult economic times may make it difficult to fund this principle in some years.
• The City will pursue an ending general fund balance at a level of no less than 50% of recurring
expenditures. This figure is based upon an evaluation of both cash flow and operating needs.
BASIS OF ACCOUNTING AND BUDGETING
Accounting
Accounting records for the City are maintained in accordance with methods prescribed by the
State Auditor under the authority of the Revised Code of Washington (RCW), Chapter 43.09.20,
and in compliance with generally accepted accounting principles as set forth by the Governmental
Accounting Standards Board.
Basis of Presentation - Fund Accounting
The accounts of the City of Spokane Valley are organized on the basis of funds, each of which is
considered a separate accounting entity. Each fund is accounted for with a separate set of
double -entry accounts that comprise its assets, liabilities, fund equity, revenues and expenditures
or expenses, as appropriate. The City's resources are allocated to and accounted for in individual
funds depending on their intended purpose. The following are the fund types used by the City of
Spokane Valley:
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:
15
1. General Fund
This fund is the primary fund of the City of Spokane Valley. It accounts for all financial
resources except those required or elected to be accounted for in another fund.
2. Special Revenue Funds
These funds account for revenues that are legally restricted or designated to finance particular
activities of the City of Spokane Valley. Special Revenue funds include:
• #101 — Street Fund
• #103 — Paths & Trails Fund
• #104 — Hotel / Motel Tax — Tourism Facilities Fund
• #105 — Hotel / Motel Tax Fund
• #106 — Solid Waste Fund
• #107 — PEG Fund
• #120 — CenterPlace Operating Reserve Fund
• #121 — Service Level Stabilization Reserve Fund
• #122 — Winter Weather Reserve Fund
3. Debt Service Funds
These funds account for financial resources which are designated for the retirement of debt.
Debt Service Funds are comprised of the #204 — LTGO Debt Service Fund.
4. Capital Project Funds
These funds account for financial resources, which are designated for the acquisition or
construction of general government capital projects. Capital Project Funds include:
• #301 — REET 1 Capital Projects Fund
• #302 — REET 2 Capital Projects Fund
• #303 — Streets Capital Projects Fund
• #309 — Parks Capital Projects Fund
• #310 — Civic Facilities Capital Projects Fund
• #311 — Pavement Preservation Fund
• #312 — Capital Reserve Fund
• #313 — City Hall Construction Fund
• #314 — Railroad Grade Separation Projects Fund
Proprietary Fund Types
A second type of fund classification is the Proprietary Funds that are used to account for
activities similar to those found in the private sector where the intent of the governing body is
to finance the full cost of providing services based on the commercial model which uses a
flow of economic resources approach. Under this approach, the operating statements for the
proprietary funds focus on a measurement of net income (revenues and expenses) and both
current and non-current assets and liabilities are reported on related balance sheets. Their
reported fund equity (total net assets) is segregated into restricted, unrestricted and invested
in capital assets classifications. As described below, there are two generic fund types in this
category:
1. Enterprise Funds
These funds account for operations that provide goods or services to the general public
and are supported primarily by user charges. This type of fund includes:
• #402 — Stormwater Management Fund
• #403 — Aquifer Protection Area Fund
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2. Internal Service Funds
These funds account for operations that provide goods or services to other departments
or funds of the City. This type of fund includes:
• #501 — Equipment Rental and Replacement Fund
• #502 — Risk Management Fund
Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized, recorded in
the accounting system and ultimately reported in the financial statements.
• Modified Accrual Basis of Accounting is used for all governmental funds. Modified accrual
recognizes revenues when they become both measurable and available to finance
expenditures of the current period.
• Accrual Basis of Accounting is used for enterprise and internal service funds. Under this
system revenues and expenses are recognized in the period incurred rather than when
cash is either received or disbursed.
Budgets and Budgetary Accounting
Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a
modified cash basis of accounting for budget purposes and Proprietary Funds utilizing a
working capital approach.
Budgets are adopted at the fund level that constitutes the legal authority for expenditures, and
annual appropriations for all funds lapse at the end of the fiscal period.
EXPLANATION OF MAJOR REVENUE SOURCES
General Fund #001
• Property Tax
Property taxes play an essential role in the finances of the municipal budget. State law limits
the City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of up to
$1.50 by the Spokane County Fire Districts #1 and #8, along with deducting up to $0.50 for
the Library District, which leaves the City with the authority to levy up to $1.60 for its own
purposes. The levy amount must be established by ordinance by November 30th prior to the
levy year.
• Retail Sales and Use Tax
The sales tax rate for retail sales transacted within the boundaries of the City of Spokane
Valley is 8.9%. The tax that is paid by a purchaser at the point of sale is remitted by the
vendor to the Washington Department of Revenue who then remits the taxes back to the
various agencies that have imposed the tax. The allocation of the 8.9% tax rate to the
agencies is as follows:
17
State of Washington
City of Spokane Valley
Spokane County
Criminal Justice
Spokane Public Facilities District
Public Safety
Juvenile Jail
Mental Health
Law Enforcement Communications
Spokane Transit Authority
6.50% _
0.85%
0.15%
0.10%
0.10% *
0.10% *
0.10% *
0.10% *
0.10% *
0.80% *__
8.90%
* Indicates voter approved sales taxes.
2.30% local tax
• Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes,
such as the City's law enforcement contract. This tax is authorized at 1/10 of 1% of retail
sales transacted in the County. Of the total amount collected, the State distributes 10% of the
receipts to Spokane County, with the remainder allocated on a per capita basis to the County
and cities within the County.
• Public Safety Sales Tax
Beginning in 2005, an additional 0.1% voter approved increase in sales tax was devoted to
public safety purposes. This 0.1% was approved by the voters again in August 2009. Of the
total amount collected, the State distributes 60% of the receipts to Spokane County, with the
remainder allocated on a per capita basis to the cities within the County.
• Gambling Tax
Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to
gambling. Funds remaining after necessary expenditures for such enforcement purposes
may be used for any general government purpose. Gambling taxes are to be paid quarterly
to the City, no later than the last day of January, April, July and October. The City imposes a
tax on the following forms of gambling at the following rates: Bingo (5% gross, less prizes);
Raffles (5% gross, less prizes); Punchboards and Pull tabs (5% gross, less prizes);
Amusement Games (2% gross, less prizes); Card playing (6% 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.
18
• State -Shared Revenues
State -shared revenues are received from liquor sales, marijuana revenues, and motor vehicle
excise taxes. These taxes are collected by the State of Washington and shared with local
governments based on population. State -shared revenues are distributed on either a monthly
or quarterly basis, although not all quarterly revenues are distributed in the same month of the
quarter. The 2019 population figure used in the 2020 Budget is 96,720 as reported by the
Office of Financial Management for Washington State on April 1, 2019. This figure is
important when determining distribution of State shared revenues on a per capita basis.
• Fines and Forfeitures / Public Safety
Fines and penalties are collected as a result of Municipal Court rulings, false alarm fees, and
other miscellaneous rule infractions. All court fines and penalties are shared with the State,
with the City, on average, retaining less than 50% of the amount collected.
• Community Development
Community Development revenues are largely composed of fees for building permits, plan
reviews, and right-of-way permits.
• Recreation Program Fees
The Parks and Recreation Department charges fees for selected recreation programs. These
fees offset direct costs related to providing the program.
• CenterPlace Fees
The Parks and Recreation Department charges fees for use of CenterPlace. Uses include
regional meetings, weddings, receptions and banquets. Rental rooms include classrooms,
the great room and dining rooms.
• Investment Interest
The City earns investment interest on sales tax money held by the State of Washington prior
to the distribution of the taxes to the City, as well as on City initiated investments.
Street Fund #101
• Motor Vehicle Fuel Excise Tax (gas tax)
The State of Washington collects a $0.494 per gallon motor vehicle fuel tax at the pump. Of
this amount, the State remits a portion of the tax back to cities on a per capita basis. For 2020
the Municipal Research and Services Center estimates the distribution back to cities will be
$21.25 per person. Based upon a City of Spokane Valley population of 96,720 (per the
Washington State Office of Financial Management on April 1, 2019) we anticipate the City will
collect $2,055,300 in 2020. RCW 47.30.050 specifies that 0.42% of this tax must be expended
for paths and trails activities and based upon the 2020 revenue estimate this computes to
$8,600. The balance of $2,046,700 will be credited to Fund #101 for street maintenance and
operations.
19
• Telephone Utility Tax
The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with
collections beginning in 2009. Telephone companies providing this service pay the tax to the
City monthly. Telephone tax has been estimated at $1.5 million for 2019.
Paths & Trails Fund #103
Cities are required to spend 0.42% of the motor vehicle fuel tax receipts on paths and trails (please
see the explanation for Street Fund #101) which we anticipate will be $8,600 in 2020. Because
the amount collected in any given year is relatively small, it is typical to accumulate State
distributions for several years until adequate dollars are available for a project.
Hotel / Motel Tax — Tourism Facilities Fund #104
The City imposes a 1.3% tax under RCW 67.28.181 on all charges made for the furnishing of
lodging at hotels, motels, and similar establishments (including bed and breakfasts and RV parks)
for a continuous period of less than one month. The revenues generated by this tax may only be
used for capital expenditures for acquiring, constructing, making improvements to or other related
capital expenditures for large sporting venues, or venues for tourism -related facilities. This tax is
estimated to generate $420,000 in 2020.
Hotel / Motel Tax Fund #105
The City imposes a 2% tax under RCW 67.28.180 on all charges made for the furnishing of
lodging at hotels, motels, and similar establishments (including bed and breakfasts and RV parks)
for a continuous period of less than one month. The tax is taken as a credit against the 6.5%
state sales tax, so that the total tax that a patron pays in retail sales tax and hotel/motel tax
combined is equal to the retail sales tax in the jurisdiction. The revenues generated by this tax
may be used solely for paying for tourism promotion and for the acquisition and/or operation of
tourism -related facilities. This tax is estimated to generate $650,000 in 2020.
Solid Waste Fund #106
Under the City's contract for solid waste transfer, transport and disposal services with Sunshine
Recyclers, Inc., Sunshine pays an annual contract administrative fee of $125,000 to the City. Also,
under the City's contract for solid waste collection services with Waste Management of
Washington, Inc., Waste Management pays an administrative fee of 12.5% of gross receipts. This
fee shall be used by the City for costs related to solid waste services, including costs for contract
administration, solid waste planning and management, and for a portion of the City's street
preservation and maintenance programs. Of the amounts collected under the fee, no more than
1% of gross receipts may be used for contract administration.
PEG Fund #107
Under the City's cable franchise, the franchise grantee remits to the City in a capital contribution
in support of Public Education Government (PEG) capital requirements an amount equal to $0.35
per subscriber per month to be paid to the City on a quarterly basis for the life of the franchise.
Capital contributions collected under this agreement are allocated to PEG capital uses
exclusively. PEG capital uses include, in part, the set-up of equipment in the City Council
Chambers that allows Spokane Valley to broadcast Council meetings both live and through
subsequent reviews via digital recordings available on the City's website.
20
LTGO Debt Service Fund #204
This fund is used to account for the accumulation of resources for, and the payment of limited tax
general obligation (LTGO) bonds also referred to as councilmanic or non -voted bonds. When
LTGO bonds are issued the City irrevocably pledges the full faith, credit and resources necessary
to make timely payments of principal and interest, within constitutional and statutory limitations
pertaining to non -voted general obligations.
In 2003 the City issued $9,430,000 in limited tax general obligation (LTGO) bonds the proceeds
of which were used to finance both the construction of CenterPlace and road and street
improvements surrounding the facility. In 2014 the City refunded the LTGO bonds in order to take
advantage of lower interest rates which resulted in a reduction in subsequent annual bond
repayment (much like refinancing a home mortgage). At the completion of the bond refunding
there remained $7,035,000 of LTGO bonds. Of this total:
• $5,650,000 remained on the original debt used towards the construction of CenterPlace.
These bonds will be paid off in annual installments over the 20 -year period ending December
1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public
Facilities District. At January 1, 2020, the outstanding balance on this portion of the bond
issue will be $4,390,000.
• $1,385,000 remained on the original debt used towards the road and street improvements.
These bonds will be paid off in annual installments over the 10 -year period ending December
1, 2023. Annual debt service payments on these bonds are provided by equal distributions
from the 1St and 2nd quarter percent real estate excise tax. At January 1, 2020 the outstanding
balance on this portion of the bond issue will be $590,000.
In 2016 the City issued $7,275,000 in LTGO bonds, the proceeds of which were used to finance
the construction of a new City Hall along with $6.3 million of City cash that has been set aside for
this purpose. These bonds will be paid off in annual installments over the 30 -year period ending
December 1, 2045. Annual debt service payments on these bonds are provided by transfers in
from the General Fund. At January 1, 2020, the outstanding balance on the bond issue will be
$6,735,000.
REET 1 Capital Projects Fund #301
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on
each sale of real property at the rate of one-quarter of one percent of the selling price. The
revenue generated is used for financing capital projects as specified in the capital facilities plan
under the Growth Management Act.
REET 2 Capital Projects Fund #302
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional excise
tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The
revenue generated is used for financing public works capital projects as specified in the capital
facilities plan under the Growth Management Act.
Stormwater Management Fund #402
A stormwater fee is imposed upon every developed parcel within the City, which is an annual
charge of $21 for each single family unit and $21 per 3,160 square feet of impervious surface for
all other properties. These charges are uniform for the same class of customers and service
facilities. These fees are estimated to generate $1,900,000 in 2020.
21
Aquifer Protection Area (APA) Fund #403
These are voter approved fees, the proceeds of which are applied to aquifer protection related
capital construction projects. Fees are collected by Spokane County and remitted to the City
twice each year. These fees are estimated to generate $460,000 in 2020. Fees include:
• An annual fee of $15 per household for the withdrawal of water from properties within the
APA.
• An annual fee of $15 per household for on-site sewage disposal by properties within the APA.
• For commercial properties an annual fee ranging from $15 to $960 depending upon water
meter size.
Interfund Transfers
Many funds receive a portion of their revenues from other funds in the form of an interfund
transfer. These transfers typically represent payments for either services rendered by one fund
for another or a concentration of revenues for a specific project or purpose. The following
interfund transfers are planned for 2020:
In:
001
101
204
303
309
311
314
501
502
Total Out
Out:
001
105
106
301
302
312
0 30,000
0
401,450
0
1,660,000
982,023
0
66,600
410,000
Total In
0 0 0 0 30,000
0 0 0 0 1,364,706 1,364,706
0 0 80,375 80,375 0 562,200
0 0 1,089,148 404,318 114,512 1,607,978
0 0 0 0 7,500 1,667,500
0 1,500,000 772,639 772,638 0 4,027,300
0 0 49,041 0 64,192 113,233
0 0 0 0 0 66,600
0 0 0 0 0 410,000
9,849,517 Total in
3,520,073 30,000 1,500,000 1,991,203 1,257,331 1,550,910 9,849,517 Total out
0
#001 — General Fund is budgeted to transfer out $3,520,073 including:
• $401,450 to Fund #204 — LTGO Debt Service Fund for bond payments on the 2016 LTGO
Bonds for the City Hall construction.
• $1,660,000 to Fund #309 — Park Capital Projects Fund for park related projects, including
$1,500,000 for improvements to the CenterPlace west lawn.
• $982,023 to Fund #311 — Pavement Preservation Fund for pavement preservation projects.
• $66,600 to Fund #501 — Equipment Rental and Replacement Fund to fund a CenterPlace
kitchen equipment replacement reserve for $36,600 and to fund the purchase of an additional
vehicle for the new code enforcement positions for $30,000.
• $410,000 to Fund #502 — Risk Management Fund for the 2019 property and liability insurance
premium.
#105 — Hotel / Motel Tax Fund is budgeted to transfer $30,000 to Fund #001 — General Fund for
the purpose of financing advertising at CenterPlace.
22
#106 — Solid Waste Fund is budgeted to transfer $1,500,000 to the Pavement Preservation Fund
#311 for the purpose of funding pavement preservation projects on local access streets.
#301 — REET 1 Capital Proiects Fund is budgeted to transfer out $1,991,203 including:
• $80,375 to Fund #204 — LTGO Debt Service Fund to pay a portion of the annual payment on
the 2014 LTGO bonds.
• $1,089,148 to Fund #303 — Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
• $772,639 to Fund #311 — Pavement Preservation Fund for pavement preservation projects.
• $49,041 to Fund #314 — Railroad Grade Separation Projects Fund for the Barker Rd. grade
separation project.
#302 — REET 2 Capital Proiects Fund is budgeted to transfer out $1,257,331 including:
• $80,375 to Fund #204 — LTGO Debt Service Fund to pay a portion of the annual payment on
the 2014 LTGO bonds.
• $404,318 to Fund #303 — Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
• $772,638 to Fund #311 — Pavement Preservation Fund for pavement preservation projects.
#312 — Capital Reserve Fund is budgeted to transfer out $1,257,331 including:
• $1,364,706 to Fund #101 — Street Fund as a one-time coverage of the estimated deficit in
recurring activity for the 2020 Budget.
• $114,512 to Fund #303 — Street Capital Projects Fund that will be applied towards City funded
street construction projects.
• $7,500 to Fund #309 — Parks Capital Projects Fund that will be applied towards segments of
the Appleway Trail.
• $64,192 to Fund #314 — Railroad Grade Separation Projects Fund that will be applied to grade
separation projects at Barker and Pines Roads.
SIGNIFICANT ASSUMPTIONS IN THE 2020 BUDGET
Budget Summary for All Funds
• Based upon funding levels anticipated in the 2020 budget, City staff will strive to maintain
adequate levels of service.
• Appropriations for all City Funds will total $90 million including $28.6 million in capital
expenditures, comprised in -part of:
o $8.3 million in Fund #303 — Street Capital Projects.
o $1.5 million in Fund #309 — Park Capital Projects.
o $4.3 million in Fund #311 — Pavement Preservation projects.
o $13 million in Fund #314 — Railroad Grade Separation Projects.
o $500 thousand in Fund #402 — Stormwater Management projects.
o $500 thousand in Fund #403 — Aquifer Protection Area projects.
• To partially offset the $28.6 million in capital costs, we anticipate $19.9 million in grant
revenues which results in 69.58% of capital expenditures being covered with State and
Federal money.
• Budgets will be adopted across 24 separate funds.
• The full time equivalent employee (FTE) count will increase by 1.50 from 93.75 in 2019 to
95.25 in 2020. This includes the addition of a second Code Enforcement Officer in the
Community and Public Works Building Division, which necessitates increasing the part-time
0.5 FTE Attorney position to fulltime due to increased workload.
23
• The 2020 Budget reflects the sixth consecutive year the City will set aside City monies in an
amount equivalent to 6% of General Fund recurring expenditures for pavement preservation
in Fund #311 — Pavement Preservation. This 6% equals $2,527,300.
• Positions and salary ranges are based on the City's compensation and classification plan.
• Payroll tax and benefit amounts are based on staff benefit plans.
• Contract costs for public safety, park maintenance, aquatics and street maintenance are
based on estimates by City staff.
• The City is setting money aside in Fund #501 — Equipment Rental and Replacement for the
eventual replacement of its vehicles as well as a reserve to replace equipment in the kitchen
at CenterPlace.
2020 General Fund Revenues
• Total recurring 2020 revenues are estimated at $48,281,800 as compared to $45,497,400 in
2019. This is an increase of $2,784,400 or 6.12%.
• The two largest sources of revenue continue to be Sales Tax and Property Tax which are
collectively estimated to account for 83.43% of 2020 General Fund recurring revenues.
• The 2020 general sales tax estimate (excluding criminal justice and public safety sales taxes)
is reflective of 2019 receipts to date and are currently estimated at $24.6 million which reflects
an increase of $1,715,900 or 7.49% over the 2019 estimate.
• The Property Tax levy does not include the potential annual increase allowed by Initiative
#747 which was approved by the voters in November 2001 and the subsequent action by the
State Legislature in November 2007.
o The 2020 levy is estimated at $12,432,400.
o The levy assumes we start with the 2019 levy of $12,182,436, forgo the potential annual
increase allowed by State law, and finally add taxes related to new construction which we
estimate to be $250,000.
• Franchise fees and business registrations are primarily based on projected receipts in 2019.
• State shared revenues are based upon a combination of historical collections including 2019
collections through July, and per capita distribution figures reported by the Municipal
Research and Services Center.
• Fines and forfeitures are estimated by Spokane Valley and based on historical collections.
• Building permit and land use fees are estimated by Spokane Valley and based on historic
collections.
2020 General Fund Expenditures
• Total 2020 recurring expenditures are budgeted at $43,221,986 as compared to $41,961,471
in 2019. This is an increase of $1,260,515 or 3.00%.
• The City commitment of 6% of recurring General Fund expenditures to pavement preservation
equals $2,527,300 and is computed by multiplying total recurring expenditures prior to adding
the pavement preservation element ($2,527,300 / $42,239,963 = 6%). The $2,527,300 that
is transferred to Pavement Preservation Fund #311 is comprised of the following:
o $982,023 from General Fund #001
o $772,639 from REET 1 Capital Projects Fund #301
o $772,638 from REET 2 Capital Projects Fund #302
• 2020 Nonrecurring expenditures total $1,758,200 and include:
o $190,000 for Information Technology expenditures including:
• $20,000 to replace outdated copiers
• $70,000 to upgrade storage devices at City Hall
• $100,000 for replace and upgrade the video security system at CenterPlace
o $15,000 for carpet replacement at the police precinct
24
o $13,700 for furniture and equipment for the additional code enforcement officer
o $9,500 for carpet replacement at CenterPlace
o $1,500,000 transfer out to the Parks Capital Projects Fund #309 to complete
improvements to the CenterPlace west lawn
o $30,000 transfer out to the Equipment Rental and Replacement Fund #501 to acquire a
new vehicle for the additional code enforcement officer
General Fund Revenues Over (Under) Expenditures and Fund Balance
• 2020 recurring revenues are anticipated to exceed recurring expenditures by $5,059,814.
• Total 2020 revenues are anticipated to exceed total expenditures by $3,371,614.
• The total unrestricted General Fund ending fund balance is anticipated to be $34,270,468 at
the end of 2020 which is 79.29% of total recurring expenditures of $43,221,986. Our goal is
to maintain an ending fund balance of at least 50.0%.
Highlights of Other Funds
Revenues
• Motor vehicle fuel tax (MVFT) revenue that is collected by the State and remitted to the City
is estimated to be $2,055,300 according to per capita estimates provided by the Municipal
Research and Services Center. Of this amount, $2,046,700 will be credited to the Street O&M
Fund #101 and 0.42% or $8,600 to the Paths and Trails Fund #103.
• Telephone taxes that are remitted to the City and support Street Fund operations and
maintenance are anticipated at $1,521,000.
• Real estate excise tax (REET) revenue is computed by the City and is primarily used to match
grant funded street projects as well as pay a portion of the annual payment on the 2014
general obligation bonds. In 2020 we estimate these revenues to be $1,000,000 per each
1/4% for a total of $2,000,000.
• Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of
visitors and tourism. In 2020 we estimate the tax will generate $1,070,000, which includes
$650,000 in Fund #105 Hotel / Motel Tax Fund from the 2% tax and $420,000 in Fund #104
Hotel / Motel Tax — Tourism Facilities Fund from the 1.3% tax that was effective as of July 1,
2015.
• The Stormwater Management Fee is based on an equivalent residential unit (ERU) that is
equal to 3,160 square feet of impervious surface that is billed at a rate of $21 per single family
residence and $21 per ERU for commercial properties (an ERU for a commercial property is
computed as total square feet of impervious surface divided by 3,160). In 2019 we estimate
this will fee will generate $1,900,000.
• The Aquifer Protection Area Fund is expected to generate $460,000 in fees that are collected
on the City's behalf by Spokane County and remitted in two installments during the year.
• Grant revenues that will be applied to a variety of construction projects are estimated at
$19,897,385 in 2020. By fund we anticipate grant revenues as follows:
o Fund #001 — General Fund - $70,000
o Fund #303 — Street Capital Projects - $6,596,718
o Fund #309 — Parks Capital Projects - $2,500
o Fund #311 — Pavement Preservation - $10,588
o Fund #314 — Railroad Grade Separation Projects Fund - $12,808,751
o Fund #402 — Stormwater Fund - $59,828
o Fund #403 — Aquifer Protection Area Fund - $349,000
25
Expenditures
• Fund #101 — Street Fund appropriations include:
o $5,160,906 for maintenance of City streets, including $543,776 in snow operations and
$922,000 in intergovernmental payments for services.
• Fund #106 — Solid Waste Fund appropriations include:
o a $1,500,000 transfer out to the Pavement Preservation Fund #311 for street preservation
activities
• Fund #301 — REET 1 Capital Projects Fund includes a $1,991,203 appropriation to cover:
o a $80,375 transfer to LTGO Bond Debt Service Fund #204 to pay one-half of the City's
annual repayment of the 2014 LTGO Bonds.
o a $1,089,148 transfer to Street Capital Projects Fund #303 to partially offset the cost of
street construction / reconstruction projects.
o a $772,639 transfer to Pavement Preservation Fund #311 for pavement preservation
projects.
o a $49,041 transfer to Railroad Grade Separation Projects Fund #314 for the Barker Road
Grade Separation Project.
• Fund #302 — REET 2 Capital Projects Fund includes a $1,257,331 appropriation to cover:
o a $80,375 transfer to LTGO Bond Debt Service Fund #204 to pay one-half of the City's
annual repayment of the 2014 LTGO Bonds.
o a $404,318 transfer to Street Capital Projects Fund #303 to partially offset the cost of
street construction / reconstruction projects.
o a $772,638 transfer to Pavement Preservation Fund #311 for pavement preservation
projects
• Fund #303 — Street Capital Projects Fund includes an appropriation of $8,315,195 for a variety
of street construction projects.
• Fund #309 — Parks Capital Projects includes a $1,510,000 appropriation to cover a variety of
City park improvements that will be financed through a combination of a $1,660,000 transfer
from the General Fund #001, a $7,500 transfer in from the Capital Reserve Fund #312, and
$2,500 in grant proceeds.
• Fund #311 — Pavement Preservation includes $4,217,523 of pavement preservation projects
that will be financed through transfers from other City funds as outlined above under the
heading of General Fund Recurring Expenditures.
• Fund #312 — Capital Reserve includes $1,364,706 in transfers to Fund #101 — Street O&M to
cover the estimated deficit in recurring activity for 2020 and $114,512 in transfers to Fund
#303 — Street Capital Projects. It also includes $7,500 in transfers to Fund #309 — Parks
Capital Projects that will be applied toward segments of the Appleway Trail.
• Fund #314 — Railroad Grade Separation Projects includes appropriations in the amount of
$13,037,792 towards the Barker Road Grade Separation project and the Pines Road Grade
Separation project.
26
• Fund #402 — Stormwater Fund includes $680,000 for nonrecurring expenditures including:
o $500,000 for various capital projects
o $80,000 for the studies related to the City's Stormwater permit and the watershed
o $100,000 for an update to the Stormwater Comprehensive Plan
• Fund #403 — Aquifer Protection Area Fund includes a $500,000 appropriation to various
capital projects.
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CITY OF SPOKANE VALLEY, WA
2020 Budget Summary
General Fund 001
Street Fund 101
Paths & Trails Fund 103
Hotel/Motel Tax - Tourism Facilities Fund 104
Hotel/Motel Tax Fund 105
Solid Waste 106
PEG Fund 107
CenterPlace Operating Reserve Fund 120
Service Level Stabilization Fund 121
Winter Weather Reserve Fund 122
LTGO Bond Debt Service Fund 204
REET 1 Capital Projects Fund 301
REET 2 Capital Projects Fund 302
Street Capital Projects 303
Park Capital Projects Fund 309
Civic Facilities Capital Projects Fund 310
Pavement Preservation Fund 311
Capital Reserve Fund 312
City Hall Construction Fund 313
Railroad Grade Separation Projects Fund 314
30, 898, 854
644,219
14,617
2,590,072
332,929
323,331
89,731
300,000
5,500,000
508,070
0
2,158,704
3,492,858
67,041
66,916
848,285
3,385,649
10,619,982
0
136,472
48,351,800
5,160,906
9,000
444,000
656,000
1,737,000
79,000
0
0
5,400
1,021,700
1,035,000
1,035,000
8,315,195
1,670,000
17,000
4,037,888
100,000
0
12,921,984
79,250,654
5,805,125
23,617
3,034,072
988,929
2,060,331
168,731
300,000
5,500,000
513,470
1,021,700
3,193,704
4,527,858
8,382,236
1,736,916
865,285
7,423,537
10,719,982
0
13,058,456
44, 980,186
5,160, 906
0
0
825,000
1,737,000
85,000
0
0
500,000
1,021,700
1,991,203
1,257,331
8,315,195
1,510,000
0
4,267,523
1,550,910
0
13,037,792
34,270,468
644,219
23,617
3,034,072
163,929
323,331
83,731
300,000
5,500,000
13,470
0
1,202,501
3,270,527
67,041
226,916
865,285
3,156,014
9,169,072
0
20,664
61,977,730 86,596,873 148,574,603 86,239,746 62,334,857
Estimated
Estimated
Beginning
Ending
Fund
Fund
Total
Fund
Annual Appropriation Funds
No.
Balance
Revenues
Sources
Appropriations
Balance
General Fund 001
Street Fund 101
Paths & Trails Fund 103
Hotel/Motel Tax - Tourism Facilities Fund 104
Hotel/Motel Tax Fund 105
Solid Waste 106
PEG Fund 107
CenterPlace Operating Reserve Fund 120
Service Level Stabilization Fund 121
Winter Weather Reserve Fund 122
LTGO Bond Debt Service Fund 204
REET 1 Capital Projects Fund 301
REET 2 Capital Projects Fund 302
Street Capital Projects 303
Park Capital Projects Fund 309
Civic Facilities Capital Projects Fund 310
Pavement Preservation Fund 311
Capital Reserve Fund 312
City Hall Construction Fund 313
Railroad Grade Separation Projects Fund 314
30, 898, 854
644,219
14,617
2,590,072
332,929
323,331
89,731
300,000
5,500,000
508,070
0
2,158,704
3,492,858
67,041
66,916
848,285
3,385,649
10,619,982
0
136,472
48,351,800
5,160,906
9,000
444,000
656,000
1,737,000
79,000
0
0
5,400
1,021,700
1,035,000
1,035,000
8,315,195
1,670,000
17,000
4,037,888
100,000
0
12,921,984
79,250,654
5,805,125
23,617
3,034,072
988,929
2,060,331
168,731
300,000
5,500,000
513,470
1,021,700
3,193,704
4,527,858
8,382,236
1,736,916
865,285
7,423,537
10,719,982
0
13,058,456
44, 980,186
5,160, 906
0
0
825,000
1,737,000
85,000
0
0
500,000
1,021,700
1,991,203
1,257,331
8,315,195
1,510,000
0
4,267,523
1,550,910
0
13,037,792
34,270,468
644,219
23,617
3,034,072
163,929
323,331
83,731
300,000
5,500,000
13,470
0
1,202,501
3,270,527
67,041
226,916
865,285
3,156,014
9,169,072
0
20,664
61,977,730 86,596,873 148,574,603 86,239,746 62,334,857
Stormwater Management Fund 402 1,872,360 1,999,828 3,872,188 2,563,985 1,308,203
Aquifer Protection Area Fund 403 1,794,605 829,000 2,623,605 500,000 2,123,605
Equipment Rental & Replacement Fund 501 1,459,000 190,600 1,649,600 285,000 1,364,600
Risk Management Fund 502 263,778 410,000 673,778 410,000 263,778
Total of all Funds
5,389,743
67,367,473
3,429,428
90,026,301
8,819,171
157,393,774
3,758,985
89,998,731
5,060,186
67, 395, 043
29
Estimated
Estimated
Beginning
Ending
Fund
Working
Total
Working
Working Capital Funds
No.
Capital
Revenues
Sources
Appropriations
Capital
Stormwater Management Fund 402 1,872,360 1,999,828 3,872,188 2,563,985 1,308,203
Aquifer Protection Area Fund 403 1,794,605 829,000 2,623,605 500,000 2,123,605
Equipment Rental & Replacement Fund 501 1,459,000 190,600 1,649,600 285,000 1,364,600
Risk Management Fund 502 263,778 410,000 673,778 410,000 263,778
Total of all Funds
5,389,743
67,367,473
3,429,428
90,026,301
8,819,171
157,393,774
3,758,985
89,998,731
5,060,186
67, 395, 043
29
CITY OF SPOKANE VALLEY, WA
2020 Budget
#001 - GENERAL FUND
RECURRING ACTIVITY
Revenues
Property Tax
Sales Tax
Sales Tax - Public Safety
Sales Tax - Criminal Justice
Gambling Tax and Leasehold Excise Tax
Franchise Fees/Business Registration
State Shared Revenues
Fines and Forfeitures/Public Safety
Community and Public Works
Recreation Program Revenues
Miscellaneous Department Revenue
Miscellaneous & Investment Interest
Transfers in - #105 (h/m tax -CP advertising)
2019
As
Adopted
Amendment
As
Amended
12,054,400
22,917,000
1,081,900
1,944,000
387,000
1,224,000
1,909,800
1,078,500
1,882,300
628,800
1,000
358,200
30,000
0
0
0
0
0
0
0
0
0
0
500
0
0
12,054,400
22,917,000
1,081,900
1,944,000
387,000
1,224,000
1,909,800
1,078,500
1,882,300
628,800
1,500
358,200
30,000
2020
Budget
12,432,400
24,632,900
1,162,600
2,052,300
384,000
1,220,000
1,688,200
1,077,700
2,129,800
659,200
21,000
791,700
30,000
10/22/2019
Difference Between
2019 and 2020
378,000
1,715,900
80,700
108,300
(3,000)
(4,000)
(221,600)
(800)
247,500
30,400
19,500
433,500
0
3.14%
7.49%
7.46%
5.57%
(0.78%)
(0.33%)
(11.60%)
(0.07%)
13.15%
4.83%
1300.00%
121.02%
0.00%
Total Recurring Revenues 45,496,900 500 45,497,400 48,281,800 2,784,400 6.12%
Expenditures
City Council 545,903 76,558 622,461 622,187 (274) (0.04%)
City Manager 948,835 15,692 964,527 997,882 33,355 3.46%
City Attorney 610,549 38,207 648,756 707,942 59,186 9.12%
Public Safety 25,927,304 184 25,927,488 26,599,214 671,726 2.59%
Deputy City Manager 267,044 4,000 271,044 277,187 6,143 2.27%
Finance / IT 1,402,497 25,203 1,427,700 1,478,523 50,823 3.56%
Human Resources 297,421 8,422 305,843 313,316 7,473 2.44%
City Hall Operations and Maintenance 290,543 1,351 291,894 296,270 4,376 1.50%
Community & Public Works - Engineering 1,816,141 25,476 1,841,617 1,971,731 130,114 7.07%
Community & Public Works - Economic Dev 1,018,772 11,965 1,030,737 1,119,829 89,092 8.64%
Community & Public Works - Building & Plan 2,248,698 32,776 2,281,474 2,420,414 138,940 6.09%
Parks & Rec - Administration 335,958 4,162 340,120 352,227 12,107 3.56%
Parks & Rec - Maintenance 893,500 0 893,500 917,500 24,000 2.69%
Parks & Rec - Recreation 253,622 1,196 254,818 325,921 71,103 27.90%
Parks & Rec - Aquatics 491,153 0 491,153 501,853 10,700 2.18%
Parks & Rec - Senior Center 101,215 1,692 102,907 43,447 (59,460) (57.78%)
Parks & Rec - CenterPlace 949,414 6,918 956,332 965,359 9,027 0.94%
General Government 1,332,650 16,300 1,348,950 1,321,111 (27,839) (2.06%)
Transfers out - #204 (2016 LTGO debt service) 401,250 0 401,250 401,450 200 0.05%
Transfers out - #309 (park capital projects) 160,000 0 160,000 160,000 0 0.00%
Transfers out - #311 (pavement preservation) 972,300 0 972,300 982,023 9,723 1.00%
Transfers out - #501 (CenterPlace kitchen reserve) 36,600 0 36,600 36,600 0 0.00%
Transfers out - #502 (insurance premium) 390,000 0 390,000 410,000 20,000 5.13%
Total Recurring Expenditures 41,691,369 270,102 41,961,471 43,221,986 1,260,515 3.00%
Recurring Revenues Over (Under)
Recurring Expenditures 3,805,531 (269,602) 3,535,929 5,059,814
30
CITY OF SPOKANE VALLEY, WA
2020 Budget
#001 - GENERAL FUND - continued
NONRECURRING ACTIVITY
Revenues
Transfers in - #106 (solid waste repayment)
Reimbursement of chamber wall repairs
Grant Proceeds
2019
As
Adopted
Amendment
As
Amended
2020
Budget
10/22/2019
Difference Between
2019 and 2020
$ 1 °r°
40,422 0 40,422 0 (40,422) (100.00%)
0 500,000 500,000 0 (500,000) (100.00%)
0 0 0 70,000 70,000 0.00%
Total Nonrecurring Revenues 40,422 500,000 540,422 70,000 (470,422) (87.05%)
Expenditures
General Government - IT capital replacements 107,000 0 107,000 190,000 83,000 77.57%
Public Safety (full facility generator) 0 200,000 200,000 0 (200,000) (100.00%)
Public Safety (carpet & workstation replacement) 50,000 0 50,000 15,000 (35,000) (70.00%)
City Hall chamber east wall repairs 0 500,000 500,000 0 (500,000) (100.00%)
Economic Development (retail recruitment) 25,000 0 25,000 0 (25,000) (100.00%)
Building (equipment for new Code Enf Officer) 0 0 0 13,700 13,700 0.00%
Parks & Rec (carpet at CenterPlace) 0 0 0 9,500 9,500 0.00%
General Government (City Hall generator) 0 203,000 203,000 0 (203,000) (100.00%)
Transfers out - #122 (replenish reserve) 0 120,000 120,000 0 (120,000) (100.00%)
Transfers out - #309 (Browns Park restroom) 160,000 0 160,000 0 (160,000) (100.00%)
Transfers out - #309 (Browns Park other) 1,000,000 0 1,000,000 0 (1,000,000) (100.00%)
Transfers out - #309 (CenterPlace west lawn) 0 500,000 500,000 1,500,000 1,000,000 200.00%
Transfers out - #309 (CenterPlace root) 0 21,000 21,000 0 (21,000) (100.00%)
Transfers out - #312('17fund bal>50%) 0 7,109,300 7,109,300 0 (7,109,300) (100.00%)
Transfers out - #501 (new Code Enf. Vehicle) 0 0 0 30,000 30,000 0.00%
Total Nonrecurring Expenditures 1,342,000 8,653,300 9,995,300 1,758,200 (8,237,100) (82.41%)
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures
(1,301,578) (8,153,300) (9,454,878) (1,688,200)
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures 2,503,953 (8,422,902) (5,918,949) 3,371,614
Beginning unrestricted fund balance 36,817,803 36,817,803 30,898,854
Ending unrestricted fund balance
Fund balance as a percent of recurring expenditures
General Fund Summary
39,321,756 30,898,854
94.32%
73.64%
34,270,468
79.29%
Total revenues
Total expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
Beginning unrestricted fund balance
Ending unrestricted fund balance
45,537,322
43,033,369
500,500
8,923,402
46,037,822
51,956,771
2,503,953
36, 817, 803
(8,422,902)
(5,918,949)
36, 817, 803
48,351,800
44,980,186
3,371,614
30, 898, 854
39, 321, 756 30, 898, 854 34, 270, 468
31
CITY OF SPOKANE VALLEY, WA
2020 Budget
SPECIAL REVENUE FUNDS
#101 - STREET FUND
RECURRING ACTIVITY
Revenues
Utility Tax
Motor Vehicle Fuel (Gas) Tax
Multimodal Transportation Revenue
Right -of -Way Maintenance Fee
Investment Interest
Miscellaneous
2019
As
Adopted
Amendment
As
Amended
2020
Budget
10/22/2019
Difference Between
2019 and 2020
1,700,000 (100,000) 1,600,000 1,521,000 (79,000) (4.94%)
2,092,300 (61,400) 2,030,900 2,046,700 15,800 0.78%
132,200 0 132,200 131,500 (700) (0.53%)
70,000 0 70,000 70,000 0 0.00%
6,000 0 6,000 17,000 11,000 183.33%
10,000 0 10,000 10,000 0 0.00%
Total Recurring Revenues 4,010,500 (161,400) 3,849,100 3,796,200 (52,900) (1.37%)
Expenditures
Wages / Benefits / Payroll Taxes 1,044,547 13,197 1,057,744 1,059,613 1,869 0.18%
Supplies 113,300 0 113,300 146,050 32,750 28.91%
Services & Charges 2,308,818 18,156 2,326,974 2,426,467 99,493 4.28%
Snow Operations 497,200 0 497,200 543,776 46,576 9.37%
Intergovernmental Payments 855,000 0 855,000 922,000 67,000 7.84%
Vehicle rentals - #501 (non -plow vehicle rental) 21,250 0 21,250 14,500 (6,750) (31.76%)
Vehicle rentals - #501 (plow replace.) 77,929 0 77,929 48,500 (29,429) (37.76%)
Total Recurring Expenditures 4,918,044 31,353 4,949,397 5,160,906 211,509 4.27%
Recurring Revenues Over (Under)
Recurring Expenditures (907,544) (192,753) (1,100,297) (1,364,706)
NONRECURRING ACTIVITY
Revenues
Transfers in - #122 0 120,000 120,000 0 (120,000) (100.00%)
Transfers in - #312 907,544 0 907,544 1,364,706 457,162 50.37%
Total Nonrecurring Revenues 907,544 120,000 1,027,544 1,364,706 337,162 32.81%
Expenditures
Spare traffic signal equipment 0 68,000 68,000 0 (68,000) (100.00%)
Total Nonrecurring Expenditures 0 68,000 68,000 0 (68,000) (100.00%)
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures 907,544 52,000 959,544 1,364,706
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures 0 (140,753) (140,753) 0
Beginning fund balance 784,972 784,972 644,219
Ending fund balance 784,972 644,219 644,219
Street Fund Summary
Total revenues 4,918,044 (41,400) 4,876,644 5,160,906
Total expenditures 4,918,044 99,353 5,017,397 5,160,906
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures 0 (140,753) (140,753) 0
Beginning unrestricted fund balance 784,972 784,972 644,219
Ending unrestricted fund balance 784,972 644,219 644,219
32
CITY OF SPOKANE VALLEY, WA
2020 Budget
SPECIAL REVENUE FUNDS - continued
#103 - PATHS & TRAILS FUND
Revenues
Motor Vehicle Fuel (Gas) Tax
Investment Interest
Total revenues
2019
As
Adopted
Amendment
As
Amended
2020
Budget
10/22/2019
Difference Between
2019 and 2020
8,800 0 8,800 8,600 (200) (2.27%)
400 0 400 400 0 0.00%
9,200 0 9,200 9,000 (200) (2.17%)
Expenditures
Transfers out - #309 (Appleway Trail - Sullivan to Corbin) 0 0 0 0 0 0.00%
Total expenditures
0
0 0
Revenues over (under) expenditures 9,200 9,200
Beginning fund balance 5,417 5,417
Ending fund balance 14,617 14,617
0
9,000
14,617
23,617
0 0.00%
#104 - HOTEL / MOTEL TAX - TOURISM FACILITIES FUND
Revenues
Hotel/Motel Tax 390,000 0 390,000 420,000 30,000 7.69%
Investment Interest 7,000 0 7,000 24,000 17,000 242.86%
Transfers in - #105 0 275,000 275,000 0 (275,000) (100.00%)
Total revenues 397,000 275,000 672,000 444,000 (228,000) (33.93%)
Expenditures
Capital Outlay 0 0 0 0 0 0.00%
Total expenditures 0 0 0 0 0 0.00%
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
#105 - HOTEL / MOTEL TAX FUND
Revenues
Hotel/Motel Tax
Investment Interest
397,000
1,918,072
2,315,072
672,000 444,000
1,918,072 2,590,072
2,590,072 3,034,072
600,000 0 600,000 650,000 50,000 8.33%
2,000 0 2,000 6,000 4,000 200.00%
Total revenues 602,000 0 602,000 656,000 54,000 8.97%
Expenditures
Transfers out - #001 30,000 0 30,000 30,000 0 0.00%
Transfers out - #104 0 275,000 275,000 0 (275,000) (100.00%)
Tourism Promotion 625,000 (383,000) 242,000 795,000 553,000 228.51%
Total expenditures 655,000 (108,000) 547,000 825,000 278,000 50.82%
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
(53,000)
277,929
224,929
55,000 (169,000)
277,929 332,929
332,929 163,929
#106 - SOLID WASTE FUND
Revenues
Solid Waste Administrative Fee 225,000 0 225,000 225,000 0 0.00%
Solid Waste Road Wear Fee 1,500,000 0 1,500,000 1,500,000 0 0.00%
Investment Interest 1,300 0 1,300 12,000 10,700 823.08%
Total revenues 1,726,300 0 1,726,300 1,737,000 10,700 0.62%
Expenditures
Education & Contract Administration 185,878 0 185,878 237,000 51,122 27.50%
Transfers out - #001 40,422 0 40,422 0 (40,422) (100.00%)
Transfersout-#311 1,500,000 108,028 1,608,028 1,500,000 (108,028) (6.72%)
Total expenditures 1,726,300 108,028 1,834,328 1,737,000 (97,328) (5.31%)
Revenues over (under) expenditures 0 (108,028) 0
Beginning fund balance 431,359 431,359 323,331
Ending fund balance 431,359 323,331 323,331
33
CITY OF SPOKANE VALLEY, WA
2020 Budget
SPECIAL REVENUE FUNDS - continued
#107 - PEG FUND
Revenues
Comcast PEG Contribution
Total revenues
Expenditures
PEG Reimbursement - CMTV
Capital Outlay
Total expenditures
2019
As
Adopted
Amendment
As
Amended
2020
Budget
10/22/2019
Difference Between
2019 and 2020
76,000 0 76,000 79,000 3,000 3.95%
76,000 0 76,000 79,000 3,000 3.95%
40,100 0 40,100 39,500 (600) (1.50%)
31,000 0 31,000 45,500 14,500 46.77%
71,100 0 71,100 85,000 13,900 19.55%
Revenues over (under) expenditures 4,900 4,900 (6,000)
Beginning fund balance 84,831 84,831 89,731
Ending fund balance 89,731 89,731 83,731
#120 - CENTER PLACE OPERATING RESERVE FUND
Revenues
Investment Interest 0 0 0 0 0 0.00%
Miscellaneous 0 0 0 0 0 0.00%
Total revenues
0 0 0 0 0 0.00%
Expenditures
Operations 0 0 0 0 0 0.00%
Total expenditures 0 0 0 0 0 0.00%
Revenues over (under) expenditures 0 0 0
Beginning fund balance 300,000 300,000 300,000
Ending fund balance 300,000 300,000 300,000
#121 - SERVICE LEVEL STABILIZATION RESERVE FUND
Revenues
Investment Interest 0 0 0 0 0 0.00%
Miscellaneous 0 0 0 0 0 0.00%
Total revenues 0 0 0 0 0 0.00%
Expenditures
Operations 0 0 0 0 0 0.00%
Total expenditures 0 0 0 0 0 0.00%
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
0
5,500,000
5,500,000
0 0
5,500,000 5,500,000
5,500,000 5,500,000
#122 - WINTER WEATHER RESERVE FUND
Revenues
Investment Interest 5,000 0 5,000 5,400 400 8.00%
Transfers in - #001 0 120,000 120,000 0 (120,000) (100.00%)
Subtotal revenues
5,000 120,000 125,000 5,400 (119,600) (95.68%)
Expenditures
Transfers out - #101 0 120,000 120,000 0 (120,000) (100.00%)
Street maintenance expenditures 500,000 0 500,000 500,000 0 0.00%
Total expenditures 500,000 120,000 620,000 500,000 (120,000) (19.35%)
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
(495,000)
503,070
8,070
34
(495,000) (494,600)
503,070 508,070
8,070 13,470
CITY OF SPOKANE VALLEY, WA
2020 Budget
DEBT SERVICE FUNDS
#204 - LTGO BOND DEBT SERVICE FUND
Revenues
Spokane Public Facilities District
Transfers in - #001
Transfers in - #301
Transfers in - #302
Total revenues
2019
As
Adopted
Amendment
As
Amended
2020
Budget
10/22/2019
Difference Between
2019 and 2020
$
1
432,150 0 432,150 459,500 27,350 6.33%
401,250 0 401,250 401,450 200 0.05%
82,475 0 82,475 80,375 (2,100) (2.55%)
82,475 0 82,475 80,375 (2,100) (2.55%)
998,350 0 998,350 1,021,700 23,350 2.34%
Expenditures
Debt Service Payments - CenterPlace 432,150 0 432,150 459,500 27,350 6.33%
Debt Service Payments - Roads 164,950 0 164,950 160,750 (4,200) (2.55%)
2016 LTGO Bond Principal & Interest 401,250 0 401,250 401,450 200 0.05%
Total expenditures 998,350 0 998,350 1,021,700 23,350 2.34%
Revenues over (under) expenditures 0 0 0
Beginning fund balance 0 0 0
Ending fund balance 0 0 0
35
CITY OF SPOKANE VALLEY, WA
2020 Budget
CAPITAL PROJECTS FUNDS
#301 - REET 1 CAPITAL PROJECTS FUND
Revenues
REET 1 - Taxes
Investment Interest
Total revenues
2019
As
Adopted
Amendment
As
Amended
1,000,000 400,000
2020
Budget
1,400, 000 1,000, 000
10/22/2019
Difference Between
2019 and 2020
$
1
(400,000) (28.57%)
22,000 0 22,000 35,000 13,000 59.09%
1,022,000 400,000
1,422,000 1,035,000
(387,000) (27.22%)
Expenditures
Transfers out - #204 82,475 0 82,475 80,375 (2,100) (2.55%)
Transfersout-#303 504,172 (28,436) 475,736 1,089,148 613,412 128.94%
Transfers out - #311 (pavement preservation) 734,300 0 734,300 772,639 38,339 5.22%
Transfers out - #314 (Barker Grade Separation) 50,000 401,053 451,053 49,041 (402,012) (89.13%)
Total expenditures 1,370,947 372,617 1,743,564 1,991,203 247,639 14.20%
Revenues over (under) expenditures (348,947)
Beginning fund balance 2,480,268
Ending fund balance 2,131,321
#302 - REET2 CAPITAL PROJECTS FUND
Revenues
REET 2 - Taxes
Investment Interest
Total revenues
1,000,000 400,000
(321,564) (956,203)
2,480,268 2,158,704
2,158,704 1,202,501
1,400,000 1,000,000
(400,000) (28.57%)
25,000 0 25,000 35,000 10,000 40.00%
1,025,000 400,000
1,425,000 1,035,000
(390,000) (27.37%)
Expenditures
Transfers out - #204 82,475 0 82,475 80,375 (2,100) (2.55%)
Transfers out - #303 167,434 188,153 355,587 404,318 48,731 13.70%
Transfers out - #311 (pavement preservation) 734,300 0 734,300 772,638 38,338 5.22%
Total expenditures 984,209 188,153 1,172,362 1,257,331 84,969 7.25%
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
40,791
3,240,220
3,281,011
36
252,638 (222,331)
3,240,220 3,492,858
3,492,858 3,270,527
CITY OF SPOKANE VALLEY, WA
2020 Budget
2019
As
Adopted
Amendment
As
Amended
CAPITAL PROJECTS FUNDS - continued
2020
Budget
10/22/2019
Difference Between
2019 and 2020
#303 - STREET CAPITAL PROJECTS FUND
Revenues
Grant Proceeds 4,408,681 (426,353) 3,982,328 6,596,718 2,614,390 65.65%
Developer 35,700 952,521 988,221 110,499 (877,722) (88.82%)
Transfers in - #301 504,172 (28,436) 475,736 1,089,148 613,412 128.94%
Transfers in - #302 167,434 188,153 355,587 404,318 48,731 13.70%
Transfers in - #312 - Euclid Ave - Flora to Barker 5,000 0 5,000 0 (5,000) (100.00%)
Transfers in - #312 - 8th & Carnahan Intersection 45,000 (45,000) 0 0 0 0.00%
Transfers in - #312 - Garland Ave Extension 0 1,015,250 1,015,250 75,000 (940,250) (92.61%)
Transfers in - #312 - Barker Corridor 267,000 2,044,548 2,311,548 39,512 (2,272,036) (198.29%)
Total revenues
5,432,987 3,700,683 9,133,670 8,315,195 (818,475) (8.96%)
Expenditures
123 Mission Ave. - Flora to Barker 5,000 23,791 28,791 0 (28,791) (100.00%)
142 Broadway @ Argonne/Mullan PCC intersection 12,500 (11,915) 585 0 (585) (100.00%)
166 Pines Rd (SR27) & Grace Ave. Intersect Safety 5,000 0 5,000 0 (5,000) (100.00%)
201 ITS Infill Project Phase 1 5,000 0 5,000 0 (5,000) (100.00%)
205 Sprague/Barker Intersections Improvement 35,700 17,402 53,102 195,499 142,397 268.16%
247 8th & Carnahan Intersection Improvements 45,000 (45,000) 0 0 0 0.00%
249 Sullivan/Wellesley Intersection 1,167,287 (1,087,287) 80,000 100,000 20,000 25.00%
251 Euclid Ave. - Flora to Barker 5,000 0 5,000 0 (5,000) (100.00%)
258 32nd Ave Sidewalk - SR27 to Evergreen 5,000 (5,000) 0 0 0 0.00%
259 N. Sullivan Corridor ITS Project 730,000 (666,302) 63,698 810,232 746,534 1171.99%
265 Wellesley Sidewalk Project 382,000 209,125 591,125 0 (591,125) (100.00%)
267 Mission Ave Sidewalk 420,000 (13,119) 406,881 19,852 (387,029) (95.12%)
273 Barker/I-90 Interchange 500,000 310,000 810,000 90,000 (720,000) (88.89%)
275 Barker Rd Widening - River to Euclid 132,000 138,857 270,857 3,729,143 3,458,286 1276.79%
276 Barker Rd Widening - Euclid to Garland 81,000 2,510,060 2,591,060 0 (2,591,060) (100.00%)
277 Barker Rd Widening - Garland to Trent 54,000 (54,000) 0 0 0 0.00%
278 Wilbur Rd Sidewalk - Boone to Broadway 354,500 60,867 415,367 0 (415,367) (100.00%)
279 Knox Ave Sidewalk - Hutchinson to Sargent 294,000 67,619 361,619 0 (361,619) (100.00%)
281 Highland Estates Connector 200,000 (154,000) 46,000 0 (46,000) (100.00%)
285 Indiana Ave Pres - Evergreen to Sullivan 0 0 0 300,000 300,000 0.00%
287 University Pres-Dishman-Mica to 16th 0 79,000 79,000 0 (79,000) (100.00%)
291 Adams Sidewalk Infill 0 62,406 62,406 444,645 382,239 612.50%
293 2018 CSS Citywide Reflective Signal BP 0 23,250 23,250 99,000 75,750 325.81%
294 Citywide Reflective Signal Post Panels 0 5,200 5,200 47,775 42,575 818.75%
295 Garland Ave Extension 0 1,950,000 1,950,000 150,000 (1,800,000) (92.31%)
299 Argonne Rd Concrete Pvmt Indiana to Mont 0 48,000 48,000 32,000 (16,000) (33.33%)
300 Pines and Mission Intersection Improvement 0 72,000 72,000 516,000 444,000 616.67%
302 Ella Sidewalk - Broadway to Alki 0 30,979 30,979 371,760 340,781 1100.04%
301 Park and Mission Intersection Improvement 0 112,750 112,750 0 (112,750) (100.00%)
303 S. Conklin Sidewalk 0 16,000 16,000 124,125 108,125 675.78%
069 Park Rd Reconstruction #2 (Repay Grant Funds) 0 0 0 285,164 285,164 0.00%
Contingency 1,000,000 0 1,000,000 1,000,000 0 0.00%
Total expenditures 5,432,987 3,700,683 9,133,670 8,315,195 (818,475) (8.96%)
Revenues over (under) expenditures 0 0 0
Beginning fund balance 67,041 67,041 67,041
Ending fund balance 67,041 67,041 67,041
Note: Work performed for pavement preservation projects out of the Street Capital Projects Fund is for items such as sidewalk upgrades
that were bid with the pavement preservation work.
37
CITY OF SPOKANE VALLEY, WA
2020 Budget
CAPITAL PROJECTS FUNDS - continued
#309 - PARK CAPITAL PROJECTS FUND
Revenues
Grant Proceeds
Transfers in - #001
Transfers in - #312
Total revenues
2019
As
Adopted
Amendment
As
Amended
572,308
1,320,000
14,788
2,132,152
521,000
296,450
2,704,460
1,841,000
311,238
2020
Budget
2,500
1,660,000
7,500
10/22/2019
Difference Between
2019 and 2020
$ I %
(2,701,960)
(181,000)
(303,738)
(99.91%)
(9.83%)
(97.59%)
1,907,096 2,949,602 4,856,698 1,670,000 (3,186,698) (65.61%)
Expenditures
237 Appleway Trail (Sullivan to Corbin) 5,000 11,791 16,791 0 (16,791) (100.00%)
268 Appleway Trail (Evergreen to Sullivan) 72,500 2,293,021 2,365,521 5,000 (2,360,521) (99.79%)
280 Appleway Trail Amenities (Univ -Pines) 509,595 177,920 687,515 0 (687,515) (100.00%)
282 Browns Park volleyball courts 0 1,249 1,249 0 (1,249) (100.00%)
296 Browns Park improvements 1,160,000 0 1,160,000 5,000 (1,155,000) (99.57%)
Swing sets 25,000 12,000 37,000 0 (37,000) (100.00%)
Resurface Discovery Park 40,000 0 40,000 0 (40,000) (100.00%)
CenterPlace west lawn improvements - Ph.2 0 500,000 500,000 1,500,000 1,000,000 200.00%
CenterPlace roof 0 21,000 21,000 0 (21,000) (100.00%)
Total expenditures 1,812,095 3,016,981 4,829,076 1,510,000 (3,319,076) (68.73%)
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
#310 - CIVIC FACILITIES CAPITAL PROJECTS FUND
Revenues
Investment Interest
95,001
39,294
134,295
27,622
39,294
160,000
66,916
66,916 226,916
9,000 0 9,000 17,000 8,000 88.89%
Total revenues 9,000 0 9,000 17,000 8,000 88.89%
Expenditures
Transfers out - #312 0 18,452 18,452 0 (18,452) (100.00%)
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
0 18,452 18,452 0 (18,452) (100.00%)
9,000
857,737
866,737
(9,452) 17,000
857,737 848,285
848,285 865,285
Note: The fund balance in #310 includes $839, 285.10 paid by the Library District for 2.82 acres at the Balfour Park site. If the District
does not succeed in getting a voted bond approved by October 2022 then the City may repurchase this land at the original sale
price of $839,285.10.
#311 - PAVEMENT PRESERVATION
Revenues
Transfers in - #001 972,300 0 972,300 982,023 9,723 1.00%
Transfers in -#106 1,500,000 108,028 1,608,028 1,500,000 (108,028) (6.72%)
Transfers in - #301 734,300 0 734,300 772,639 38,339 5.22%
Transfers in - #302 734,300 0 734,300 772,638 38,338 5.22%
Developer 0 1,140,000 1,140,000 0 (1,140,000) (100.00%)
Grant Proceeds 1,820,000 1,049,227 2,869,227 10,588 (2,858,639) (99.63%)
Total revenues
Expenditures
Pavement preservation
Pre -project GeoTech
5,760,900 2,297,255 8,058,155 4,037,888 (4,020,267) (49.89%)
7,238,200 2,021,621 9,259,821 4,217,523 (5,042,298)
50,000 0 50,000 50,000 0
Total expenditures 7,288,200
2,021,621
Revenues over (under) expenditures (1,527,300)
Beginning fund balance 4,637,315
Ending fund balance 3,110,015
38
9,309,821
(1,251,666)
4,637,315
4,267,523
(229,635)
3,385,649
3,385,649 3,156,014
(54.45%)
0.00%
(5,042,298) (54.16%)
CITY OF SPOKANE VALLEY, WA
2020 Budget
CAPITAL PROJECTS FUNDS - continued
#312 - CAPITAL RESERVE FUND
Revenues
Transfers in - #001
Transfers in - #310
Transfers in - #313
Investment Interest
Total revenues
2019
As
Adopted
Amendment
As
Amended
2020
Budget
10/22/2019
Difference Between
2019 and 2020
O 7,109,300 7,109,300 0 (7,109,300) (100.00%)
O 18,452 18,452 0 (18,452) (100.00%)
O 88,590 88,590 0 (88,590) (100.00%)
50,000 0 50,000 100,000 50,000 100.00%
50,000 7,216,342 7,266,342 100,000 (7,166,342) (98.62%)
Expenditures
Transfersout-#101 907,544 0 907,544 1,364,706 457,162 50.37%
Transfers out - #303 (Euclid Ave - Flora to Barker) 5,000 0 5,000 0 (5,000) (100.00%)
Transfers out - #303 (8th & Carnahan Intersection) 45,000 (45,000) 0 0 0 0.00%
Transfers out - #303 (Garland Ave Extension) 0 1,015,250 1,015,250 75,000 (940,250) (92.61%)
Transfers out - #303 (Barker Road Corridor) 267,000 2,044,548 2,311,548 39,512 (2,272,036) (98.29%)
Transfers out - #309 (Appleway Trail - Sullivan -Corbin) 5,000 (5,000) 0 0 0 0.00%
Transfers out - #309 (Appleway Trail - Evergreen-Sulliva, 9,788 301,450 311,238 7,500 (303,738) (97.59%)
Transfers out - #314 (Pines Rd Underpass) 0 0 0 64,192 64,192 0.00%
Precinct property acquisition 0 226,700 226,700 0 (226,700) (100.00%)
Park property acquisition 0 844,000 844,000 0 (844,000) (100.00%)
Total expenditures 1,239,332 4,381,948 5,621,280 1,550,910 (4,070,370) (72.41%)
Revenues over (under) expenditures (1,189,332) 1,645,062 (1,450,910)
Beginning fund balance 8,974,920 8,974,920 10,619,982
Ending fund balance 7,785,588 10,619,982 9,169,072
#313 - CITY HALL CONSTRUCTION FUND
Revenues
Investment Interest 0 954 954 0 (954) (100.00%)
Total revenues
Expenditures
Transfers out - #312
Total expenditures
O 954 954 0 (954) (100.00%)
O 88,590 88,590 0 (88,590) (100.00%)
O 88,590 88,590 0 (88,590) (100.00%)
Revenues over (under) expenditures 0
Beginning fund balance 87,636
Ending fund balance 87,636
(87,636)
87,636
0
0
0
0
#314 - RAILROAD GRADE SEPARATION PROJECTS FUND
Revenues
Grant Proceeds 3,750,000 (795,077) 2,954,923 12,808,751 9,853,828 333.47%
Transfers in - #301 50,000 401,053 451,053 49,041 (402,012) (89.13%)
Transfers in - #312 0 0 0 64,192 64,192 0.00%
Total revenues
3,800,000 (394,024) 3,405,976 12,921,984 9,516,008 279.39%
Expenditures
143 Barker BNSF Grade Separation 3,800,000 (394,024) 3,405,976 11,475,292 8,069,316 236.92%
223 Pines Rd Underpass 900,000 0 900,000 1,562,500 662,500 73.61%
Total expenditures 4,700,000 (394,024) 4,305,976 13,037,792 8,731,816 202.78%
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
(900,000)
1,036,472
136,472
39
(900,000) (115,808)
1,036,472
136,472
136,472 20,664
CITY OF SPOKANE VALLEY, WA
2020 Budget
ENTERPRISE FUNDS
#402 - STORMWATER FUND
RECURRING ACTIVITY
Revenues
Stormwater Management Fees
Investment Interest
2019
As
Adopted
Amendment
As
Amended
2020
Budget
10/22/2019
Difference Between
2019 and 2020
1,890,000 0 1,890,000 1,900,000 10,000 0.53%
20,000 0 20,000 40,000 20,000 100.00%
Total Recurring Revenues 1,910,000 0 1,910,000 1,940,000 30,000 1.57%
Expenditures
Wages / Benefits / Payroll Taxes 494,273 8,052 502,325 519,582 17,257 3.44%
Supplies 10,700 0 10,700 14,750 4,050 37.85%
Services & Charges 1,182,109 54,466 1,236,575 1,298,153 61,578 4.98%
Intergovernmental Payments 37,500 0 37,500 37,500 0 0.00%
Vehicle rentals - #501 12,750 0 12,750 14,000 1,250 9.80%
Total Recurring Expenditures 1,737,332 62,518 1,799,850 1,883,985 84,135 4.67%
Recurring Revenues Over (Under)
Recurring Expenditures 172,668 (62,518) 110,150 56,015
NONRECURRING ACTIVITY
Revenues
Grant Proceeds
106,000 0 106,000 59,828 (46,172) (43.56%)
Total Nonrecurring Revenues 106,000 0 106,000 59,828 (46,172) (43.56%)
Expenditures
Capital -various projects 450,000 0 450,000 500,000 50,000 11.11%
Effectiveness study 10,000 0 10,000 0 (10,000) (100.00%)
Watershed studies 100,000 0 100,000 80,000 (20,000) (20.00%)
Stormwater Comprehensive Plan Update 0 0 0 100,000 100,000 0.00%
Total Nonrecurring Expenditures 560,000 0 560,000 680,000 120,000 21.43%
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures (454,000) 0 (454,000) (620,172)
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures (281,332) (62,518) (343,850) (564,157)
Beginning working capital 2,216,210 2,216,210 1,872,360
Ending working capital 1,934,878 1,872,360 1,308,203
Stormwater Fund Summary
Total revenues 2,016,000 0 2,016,000 1,999,828
Total expenditures 2,297,332 62,518 2,359,850 2,563,985
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures (281,332) (62,518) (343,850) (564,157)
Beginning unrestricted fund balance 2,216,210 2,216,210 1,872,360
Ending unrestricted fund balance 1,934, 878 1,872, 360 1,308,203
#403 - AQUIFER PROTECTION AREA
Revenues
Spokane County 460,000 0 460,000 460,000 0 0.00%
Grant Proceeds 317,200 0 317,200 349,000 31,800 10.03%
Investment Interest 10,000 0 10,000 20,000 10,000 100.00%
Total revenues 787,200 0 787,200 829,000 41,800 5.31%
Expenditures
Capital - various projects 832,600 0 832,600 500,000 (332,600) (39.95%)
Total expenditures 832,600 0 832,600 500,000 (332,600) (39.95%)
Revenues over (under) expenditures (45,400) (45,400) 329,000
Beginning working capital 1,840,005 1,840,005 1,794,605
Ending working capital 1,794,605 1,794,605 2,123,605
40
CITY OF SPOKANE VALLEY, WA
2020 Budget
INTERNAL SERVICE FUNDS
#501 - ER&R FUND
Revenues
Vehicle rentals - #001
Vehicle rentals - #101
Vehicle rentals - #101 (plow replace.)
Vehicle rentals - #402
Transfer in - #001 (CenterPlace kitchen reserve)
Transfer in - #001 (Code Enforcement Vehicle)
Investment Interest
Total revenues
2019
As
Adopted
Amendment
As
Amended
2020
Budget
10/22/2019
Difference Between
2019 and 2020
30,000 0 30,000 28,000 (2,000) (6.67%)
21,250 0 21,250 14,500 (6,750) (31.76%)
77,929 0 77,929 48,500 (29,429) (37.76%)
12,750 0 12,750 14,000 1,250 9.80%
36,600 0 36,600 36,600 0 0.00%
0 0 0 30,000 30,000 0.00%
9,500 0 9,500 19,000 9,500 100.00%
188,029 0 188,029 190,600 2,571 1.37%
Expenditures
Small tools & minor equipment 20,000 0 20,000 20,000 0 0.00%
Vehicle purchase 0 0 0 30,000 30,000 0.00%
Snow plow purchase 0 0 0 235,000 235,000 0.00%
Total expenditures 20,000 0 20,000 285,000 265,000 1325.00%
Revenues over (under) expenditures 168,029 168,029 (94,400)
Beginning working capital 1,290,971 1,290,971 1,459,000
Ending working capital 1,459,000 1,459,000 1,364,600
#502 - RISK MANAGEMENT FUND
Revenues
Transfers in - #001
390,000 0 390,000 410,000 20,000 5.13%
Total revenues 390,000 0 390,000 410,000 20,000 5.13%
Expenditures
Auto & Property Insurance 390,000 0 390,000 410,000 20,000 5.13%
Total expenditures 390,000 0 390,000 410,000 20,000 5.13%
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
TOTAL OF ALL FUNDS
Total of Revenues for all Funds
Total of Expenditures for all Funds
0
263,778
263,778
0 0
263,778 263,778
263,778 263,778
76,657,428 17,424,912 94,082,340 90,026,301
78,269,865 22,600,322 100,870,187 89,998,731
Total grant revenues (included in total
revenues) 10,974,189 1,959,949 12,934,138 19,897, 385
Total Capital expenditures (included in
total expenditures) 20,603,882 8,816,261 29,420,143 28,594,710
41
CITY OF SPOKANE VALLEY, WA
2020 Budget
Revenues by Fund
General Fund
Property Tax
Sales Tax
Sales Tax - Public Safety
Sales Tax - Criminal Justice
Gambling and Leasehold Excise Tax
Franchise Fees/Business Registration
State Shared Revenues
Service Revenues
Fines and Forfeitures
Recreation Program Fees
Miscellaneous, Investment Int., Transfers
Total General Fund
12,432,400
24,632,900
1,162,600
2,052,300
384,000
1,220,000
1,688,200
2,129,800
1,077,700
659,200
912,700
$ 48,351,800
Other Funds
101 Street Fund $ 5,160,906
103 Paths & Trails Fund 9,000
104 Hotel/Motel Tax Tourism Facilities Fund 444,000
105 Hotel/Motel Tax Fund 656,000
106 Solid Waste Fund 1,737,000
107 PEG Fund 79,000
122 Winter Weather Reserve Fund 5,400
204 LTGO Bond Debt Service Fund 1,021,700
301 REET 1 Capital Projects Fund 1,035,000
302 REET 2 Capital Projects Fund 1,035,000
303 Street Capital Projects Fund 8,315,195
309 Parks Capital Projects Fund 1,670,000
310 Civic Facilities Capital Projects Fund 17,000
311 Pavement Preservation Fund 4,037,888
312 Capital Reserve Fund 100,000
314 Railroad Grade Separation Projects Fund 12,921,984
402 Stormwater Management Fund 1,999,828
403 Aquifer Protection Area Fund 829,000
501 Equipment Rental & Replacement Fund 190,600
502 Risk Management Fund 410,000
Total Other Funds 41,674,501
Total All Funds $ 90,026,301
42
CITY OF SPOKANE VALLEY, WA
2020 General Fund Revenues
$48,351,800
Recreation Program Fees
1%
Fines & Forfeitures
2%
Service Revenues
4%
State Shared Revenues
4%
Franchise Fees/Business
Registrations
3%
Miscellaneous
2%
Property Tax
26%
Gambling Taxi
1%
Public Safety Sales Tax
2%
Criminal Justice Sales Tax
4%
Sales Tax
51%
Other Special Revenue Funds
3%
Street Fund
6%
Debt Service Fund
1%
CITY OF SPOKANE VALLEY, WA
2020 City Wide Revenues
$ 90,026,301
Capital Projects Funds
32%
Stormwater Management Fund
2%
General Fund
54%
44
APA Fund
Internal Service Funds
1%
Property Tax
Property Tax
Property Tax - Delinquent
Sales Taxes
Sales Tax
Sales Tax - Public Safety
Sales Tax - Criminal Justice
CITY OF SPOKANE VALLEY, WA
2020 Budget - General Fund
Detail Revenues by Type
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Proposed
Budget
11,250,832 11,433,071 11,511,773 12,054,400 12,432,400
163,275 179,986 197,138 0 0
11,414,107 11,613,057 11,708,911 12,054,400 12,432,400
19,887,049
910,798
1,642,805
22,440,652
21,089,134
983,025
1,765,040
22,642,855
1,074,037
1,906,001
23,837,199 25,622,893
22,917,000
1,081,900
1,944,000
24,632,900
1,162,600
2,052,300
25,942,900 27,847,800
Gambling and Leasehold Excise Tax
Amusement Games 13,671 14,841 13,456 14,000 13,000
Card Games 288,199 279,611 284,720 280,000 285,000
Bingo & Raffles 839 1,060 1,278 1,000 1,000
Punch Boards & Pull Tabs 69,001 72,292 64,303 72,000 67,000
Leasehold Excise Tax 6,567 11,073 5,469 11,000 7,000
Leasehold Excise Tax (State) 3,513 9,175 11,140 9,000 11,000
381,790 388,052 380,366 387,000 384,000
Licenses & Permits
General Business Licenses 111,906 124,006 117,917 124,000 120,000
Franchise Fees 1,145,319 1,152,203 1,092,287 1,100,000 1,100,000
1,257,225
1,276,209 1,210,204
1,224,000 1,220,000
State Shared Revenues
City Assistance State Revenue 0 0 27,311 0 0
Streamline Mitigation of Sales Tax 559,044 550,976 333,140 204,500 0
Payment in Lieu of Taxes - DNR 0 7,738 0 4,000 4,000
CJ - High Crime 0 190,802 268,009 0 0
MVET Criminal Justice - Population 25,940 26,834 27,780 31,600 30,000
CJ Contracted Services 159,936 165,647 171,356 165,000 165,000
CJ Special Programs 94,462 98,475 100,300 104,400 108,300
Marijuana Enforcement 54,213 34,147 0 0 0
Marijuana Excise Tax Distribution 0 41,164 259,242 112,100 110,200
DUI - Cities 14,471 14,187 14,004 14,000 14,000
Liquor Board Excise Tax 442,294 458,560 487,739 492,400 531,000
Liquor Board Profits 804,057 794,980 786,251 781,800 725,700
2,154,417
2,383,510 2,475,132
1,909,800 1,688,200
Service Revenues
Accessory Dwelling 0 588 420 200 300
Building & Planning Fees 134,686 175,123 77,010 138,800 186,200
Building Permits 1,534,333 1,327,855 1,414,420 1,000,000 1,130,000
Code Enforcement 2,185 8,198 15,050 5,000 7,000
Demolition Permits 3,232 4,143 4,074 3,800 4,000
Developer Contributions 23,587 0 0 0 0
Entertainment License 17,548 11,649 0 15,700 0
Grading Permits 6,271 11,610 22,619 5,600 9,000
Home Profession Fee 3,780 5,124 3,192 3,600 3,600
Mechanical Permits 102,639 129,766 146,519 99,000 110,000
Misc. Permits & Fees 3,925 5,967 18,492 5,600 6,000
Planning Fees 721,851 475,409 751,859 448,000 490,000
Plumbing Permits 77,523 62,542 79,097 57,600 62,000
Right of Way Permits 97,037 123,067 204,963 97,700 120,000
Street Vacation Permits 0 1,365 0 1,300 1,300
Temporary Use Permit Fees 471 471 157 400 400
2,729,068
45
2,342,877 2,737,872
1,882,300 2,129,800
Fines and Forfeitures
Public Safety False Alarm Services
Public Safety Grants
Fines & Forfeits - Traffic
Other Criminal- Non Traffic Fines
CITY OF SPOKANE VALLEY, WA
2020 Budget - General Fund
Detail Revenues by Type
2016
Actual
150,058
25,628
477,743
606,463
2017
Actual
5,534
0
421,240
464,056
2018
Actual
27,134
0
414,647
536,505
2019
Budget
151,000
50,000
414,800
462,700
2020
Proposed
Budget
100,000
50,000
447,000
480,700
1,259,892 890,830 978,286 1,078,500 1,077,700
Recreation Program Charges
Activity Fees (To use a recreational facility) 433,842 467,504 459,368 446,200 469,500
Program Fees (To participate in a program) 204,527 271,566 205,289 182,600 189,700
638,369 739,070 664,657 628,800 659,200
Miscellaneous
AWC Health & Wellness 492 0 949 500 1,000
Copy Charges 262 595 766 500 0
Scholarship Donation 0 0 0 500 0
Insurance Recoveries 44,474 0 0 0 0
Interest on Gambling Tax 174 271 70 500 500
Investment Interest 136,811 309,826 690,528 300,000 700,000
Judgments and Settlements 25,000 44,489 0 0 0
Miscellaneous Revenue & Grant Proceeds 105,465 170,760 20,776 2,000 92,000
Police Precinct Maintenance 19,059 12,891 14,694 12,500 15,000
Police Precinct Rent 38,842 37,446 38,244 37,000 38,000
Sales Tax Interest 13,477 18,315 34,772 5,000 35,000
SCRAPS pass-through/nonrecurring 1,209 1,145 1,137 1,200 1,200
Reimbursement of chamber wall repairs 0 0 0 500,000 0
385,265 595,738 801,936 859,700 882,700
Transfers
Transfers in - #101 (street admin) 39,700 39,700 39,700 0 0
Transfers in - #105 (h/m tax -CP advertising) 30,000 15,778 26,037 30,000 30,000
Transfers in - #106 (solid waste repayment) 40,425 40,425 40,425 40,422 0
Transfers in - #310 198,734 498,500 0 0 0
Transfers in - #402 (storm admin) 13,400 13,400 13,400 0 0
Transfers in - #501 0 77,000 0 0 0
322,259 684,803 119,562 70,422 30,000
Total General Fund Revenue 42,983,044
46
44,751,345 46,699,819
46,037,822 48,351,800
101 - Street Fund
Utilities tax
Motor Vehicle Fuel (Gas) Tax
Multimodal Transportation Revenue
Right -of -Way Maintenance Fee
Investment Interest
Other Miscellaneous Revenues & Grants
Nonrecurring Transfer in - #122
Nonrecurring Transfer in - #312
CITY OF SPOKANE VALLEY, WA
2020 Budget - Other Funds
Detail Revenues by Type
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Proposed
Budget
2,069,309 1,982,391 1,854,641 1,600,000 1,521,000
2,005,909 2,032,175 2,063,390 2,030,900 2,046,700
95,509 98,994 133,525 132,200 131,500
56,035 136,112 94,571 70,000 70,000
5,886 7,842 17,504 6,000 17,000
71,679 135,826 97,958 10,000 10,000
0 0 0 120,000 0
0 0 0 907,544 1,364,706
4,304,327 4,393,340 4,261,589 4,876,644 5,160,906
103 - Paths & Trails Fund
Motor Vehicle Fuel (Gas) Tax 8,460 8,571 8,703 8,800 8,600
Investment interest 170 370 390 400 400
8,630 8,941 9,093 9,200 9,000
104 - Hotel/Motel Tax - Tourism Facilities Fund
Hotel/Motel Tax 387,333 400,509 415,295 390,000 420,000
Transfers in - #105 0 250,000 250,000 275,000 0
Investment interest 1,552 6,854 24,183 7,000 24,000
388,885 657,363 689,478 672,000 444,000
105 - Hotel/Motel Tax Fund
Hotel/Motel Tax 596,373 615,981 646,975 600,000 650,000
Investment Interest 1,274 3,548 7,058 2,000 6,000
597,647 619,529 654,033 602,000 656,000
106 - Solid Waste
Solid Waste Administrative fee 125,000 172,550 182,900 225,000 225,000
Solid Waste Road Wear fee 0 0 1,108,028 1,500,000 1,500,000
Grant Proceeds 17,677 59,389 0 0 0
Investment Interest 184 1,335 12,486 1,300 12,000
142,861 233,274 1,303,414 1,726,300 1,737,000
107 - PEG Fund
Comcast PEG contribution 79,427 76,471 81,322 76,000 79,000
Investment Interest 784 1,676 971 0 0
80,211 78,147 82,293 76,000 79,000
121 - Service Level Stabilization Reserve Fund
Investment Interest 21,636 16,575 0 0 0
21,636 16,575 0 0 0
122 - Winter Weather Reserve Fund
FEMA Grant Proceeds 38,804 3,170 0 0 0
Investment Interest 1,961 3,712 5,354 5,000 5,400
Transfer in - #001 15,043 258,000 490,000 120,000 0
55,808 264,882 495,354 125,000 5,400
123 - Civic Facilities Replacement Fund
Investement Interest 696 0 0 0 0
696 0 0 0 0
204 - Debt Service - LTGO 03 Fund
Facilities District Revenue 380,300 379,750 414,050 432,150 459,500
Transfers in - #001 198,734 397,350 399,350 401,250 401,450
Transfers in - #301 83,400 79,426 82,000 82,475 80,375
Transfers in - #302 83,400 79,425 82,000 82,475 80,375
745,834 935,951 977,400 998,350 1,021,700
47
301 - REET 1 Capital Projects Fund
REET 1 - lst Quarter Percent
Investment Interest
302 - REET 2 Capital Projects Fund
REET 2 - 2nd Quarter Percent
Investment Interest
303 - Street Capital Projects Fund
Grant Proceeds
Developer Contributions
Transfers in - #301
Transfers in - #302
Transfers in - #312
CITY OF SPOKANE VALLEY, WA
2020 Budget - Other Funds
Detail Revenues by Type
2016
Actual
1,176,911
7,609
2017
Actual
2018
Actual
1,503,787 1,968,317
21,599
47,045
2019
Budget
2020
Proposed
Budget
1,400,000 1,000,000
22,000
35,000
1,184,520 1,525,386 2,015,362 1,422,000 1,035,000
1,176,911
1,503,787 1,968,317
1,400,000 1,000,000
8,189 25,594 61,879 25,000 35,000
1,185,100
4,951,033
151,629
579,636
164,151
2,060,878
7,907,327
1,529,381 2,030,196
3,499,888 6,566,816
124,488 29,144
294,558 901,287
81,613 1,031,071
2,138,145 (547,287)
6,138,692 7,981,031
1,425,000 1,035,000
3,982,328 6,596,718
988,221 110,499
475,736 1,089,148
355,587 404,318
3,331,798 114,512
9,133,670 8,315,195
309 - Parks Capital Protects Fund
Grant Proceeds 209,784 1,657,548 1,605,948 2,704,460 2,500
Investment Interest 723 215 183 0 0
Transfers in - #001 230,300 160,000 583,206 1,841,000 1,660,000
Transfers in - #103 9,300 0 50,000 0 0
Transfers in - #105 58,388 0 0 0 0
Transfers in - #312 37,132 277,437 289,661 311,238 7,500
310 - Civic Facilities Capital Protects Fund
Investment Interest
Transfers in - #001
Future C.H. bond pmt > $424.6k lease pmt
Future C.H. o&m costs
545,627 2,095,200 2,528,998 4,856,698 1,670,000
5,145 9,029 14,049 9,000 17,000
0 0
67,600 0 0 0 0
276,600 0 0 0 0
349,345 9,029 14,049 9,000 17,000
311 - Pavement Preservation Fund
Grants 1,654,698 89,209 1,422,404 2,869,227 10,588
Developer Contributions 0 0 0 1,140,000 0
Investment Interest 7,519 20,536 54,724 0 0
Transfers in - #001 943,800 953,200 962,700 972,300 982,023
Transfers in - #101 67,342 67,342 67,342 0 0
Transfers in - #106 0 0 1,000,000 1,608,028 1,500,000
Transfers in - #123 559,804 0 0 0 0
Transfers in - #301 365,286 660,479 685,329 734,300 772,639
Transfers in - #302 365,286 660,479 685,329 734,300 772,638
312 - Capital Reserve Fund
Investment Interest
Sale of Land
Transfers in - #001
Transfers in - #310
Transfers in - #313
313 - City Hall Construction Fund
Investment Interest
2016 LTGO Bond Issue Proceeds/Premium
3,963,735 2,451,245 4,877,828 8,058,155 4,037,888
16,028 52,170 126,565 50,000 100,000
O 0 405,056 0 0
1,828,723 3,003,929 3,795,429 7,109,300 0
O 0 0 18,452 0
O 0 0 88,590 0
1,844,751 3,056,099 4,327,050 7,266,342 100,000
26,536 18,894 1,416 954 0
7,946,088 0 0 0 0
7,972,624 18,894 1,416 954 0
48
CITY OF SPOKANE VALLEY, WA
2020 Budget - Other Funds
Detail Revenues by Type
2016
Actual
314 - Railroad Grade Separation Projects Fund
Grant Proceeds 0
Investment Interest 0
Transfers in - #001 3,893
Transfers in - #301 12,975
Transfers in - #312 0
2017
Actual
87,610
4,072
1,200,000
111,941
482,216
2018
Actual
571,136
16,591
0
(8,147)
0
2019
Budget
2,954,923
0
0
451,053
0
2020
Proposed
Budget
12,808,751
0
0
49,041
64,192
16,868 1,885,839 579,580 3,405,976 12,921,984
402 - Stormwater Management Fund
Stormwater Management Fee 1,898,210 1,895,033 1,920,509 1,890,000 1,900,000
Grant Proceeds - Nonrecurring 61,403 370,207 128,695 106,000 59,828
Investment Interest 7,690 20,564 40,465 20,000 40,000
1,967,303 2,285,804 2,089,669 2,016,000 1,999,828
403 - Aquifer Protection Area Fund
Spokane County 388,590 452,110 462,980 460,000 460,000
Grant Proceeds 0 58,722 597,733 317,200 349,000
Investment Interest 2,590 10,238 28,620 10,000 20,000
391,180 521,070 1,089,333 787,200 829,000
501 - Equipment Rental & Replacement Fund
Interfund Vehicle Lease 106,000 146,429 141,929 0 0
Vehicle rentals - #001 0 36,600 36,600 30,000 28,000
Vehicle rentals - #101 0 0 0 21,250 14,500
Vehicle rentals - #101 (plow replace.) 0 0 0 77,929 48,500
Vehicle rentals - #402 0 0 0 12,750 14,000
Transfers in - #001 (CenterPlace kitchen reserve) 0 0 0 36,600 36,600
Transfers in - #001 (Code Enforcement Vehicle) 0 0 0 0 30,000
Investment Interest 4,395 9,651 19,874 9,500 19,000
110,395 192,680 198,403 188,029 190,600
502 - Risk Management Fund
Transfers in - #001 325,000 350,000 370,000 390,000 410,000
Investment Interest 423 1,107 2,135 0 0
325,423 351,107 372,135 390,000 410,000
Total of"Other Fund" Revenues 34,110,733 29,268,428 36,577,704 48,044,518 41,674,501
General Fund Revenues 42,983,044 44,751,345 46,699,819 46,037,822 48,351,800
Total Revenues 77,093,777 74,019,773 83,277,523 94,082,340 90,026,301
49
CITY OF SPOKANE VALLEY, WA
2020 Budget
Expenditures by Fund and Department
General Fund
Council $ 622,187
City Manager 997,882
City Attorney 707,942
Public Safety 26,614,214
Operations & Administrative
Deputy City Manager 277,187
Finance 1,478,523
Human Resources 313,316
City Hall Operations and Maintenance 296,270
Community & Public Works
Engineering 1,971,731
Economic Development 1,119,829
Building and Planning 2,434,114
Parks & Recreation
Administration 352,227
Maintenance 917,500
Recreation 325,921
Aquatics 501,853
Senior Center 43,447
CenterPlace 974,859
General Government 5,031,184
Total General Fund $ 44,980,186
Other Funds
101 Street Fund
105 Hotel/Motel Tax Fund
106 Solid Waste
107 PEG Fund
122 Winter Weather Reserve Fund
204 LTGO Bond Debt Service Fund
301 REET 1 Capital Projects Fund
302 REET 2 Capital Projects Fund
303 Street Capital Projects Fund
309 Parks Capital Projects Fund
311 Pavement Preservation
312 Capital Reserve Fund
314 Railroad Grade Separation Projects
402 Stormwater Management Fund
403 Aquifer Protection Area
501 Equipment Rental & Replacement (ER&R)
502 Risk Management Fund
5,160,906
825,000
1,737,000
85,000
500,000
1,021,700
1,991,203
1,257,331
8,315,195
1,510,000
4,267,523
1,550,910
13,037,792
2,563,985
500,000
285,000
410,000
Total Other Funds $ 45,018,545
Total All Funds $ 89,998,731
50
Community & Public Works
12%
City Hall Operations
1%
CITY OF SPOKANE VALLEY, WA
2020 General Fund Expenditures
$44,980,186
Public Safety
59%
7
Operations & Administrative
5%
Council & Executive
5%
51
General Government
11%
Parks & Recreation
7%
Tourism Promotion
1%
Capital Projects Funds
35%
CITY OF SPOKANE VALLEY, WA
2020 City Wide Expenditures
$ 89,998,731
General Government
6%
Risk Management
0%
Debt Service
Street Fund
6%
Parks & Recreation
3%
Community & Public Works
6%
Council / Executive/ Ops &
Admin
5%
Public Safety
30%
1%
Stormwater & APA Funds
3%
Other Activities
3%
52
City Council
City Manager
City Attorney
Public Safety
Wages, Benefits
& Payroll Taxes
CITY OF SPOKANE VALLEY, WA
2020 Budget
General Fund Expenditures by Department and Type
Supplies
Services &
Charges
Intergovernmental
Interfund
$ 290,187 $ 4,950 $ 327,050 $ 0 $
920,892 4,300 72,690 0
616,403 4,414 87,125 0
13,266 30,500 602,515 25,967,933
Capital
Expenditures
0 $
0
0
0
Total
0 $ 622,187
0 997,882
0 707,942
0 26,614,214
Operations & Administrative
Deputy City Manager 234,012 950 42,225 0 0 0 277,187
Finance 1,443,953 6,450 28,120 0 0 0 1,478,523
Human Resources 281,331 1,280 30,705 0 0 0 313,316
City Hall Operations and Maintenance 94,270 28,000 174,000 0 0 0 296,270
Community & Public Works
Engineering 1,726,845 32,850 212,036 0 0 0 1,971,731
Economic Development 724,084 3,000 392,745 0 0 0 1,119,829
Building and Planning 2,044,559 60,700 328,855 0 0 0 2,434,114
Parks & Recreation
Administration 283,127 5,000 64,100 0 0 0 352,227
Maintenance 0 3,500 914,000 0 0 0 917,500
Recreation 231,081 8,650 86,190 0 0 0 325,921
Aquatics 0 2,000 499,853 0 0 0 501,853
Senior Center 36,347 1,600 5,500 0 0 0 43,447
CenterPlace 538,083 85,537 351,239 0 0 0 974,859
General Government 0 99,000 802,100 362,511 3,520,073 247,500 5,031,184
Total $ 9,478,440 $ 382,681 $ 5,021,048 $ 26,330,444 $ 3,520,073 $ 247,500 $ 44,980,186
53
City Council
Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Total
City Manager
Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Total
City Attorney
CITY OF SPOKANE VALLEY, WA
2020 Budget
General Fund Department Changes from 2019 to 2020
2019
Amended
Budget
270,873
4,950
346,638
622,461
2020
Budget
290,187
4,950
327,050
622,187
Difference Between
2019 and 2020
Increase (Decrease)
19,314
0
(19,588)
7.13%
0.00%
(5.65%)
(274)
(0.04%)
887,537 920,892 33,355 3.76%
4,300 4,300 0 0.00%
72,690 72,690 0 0.00%
964,527 997,882 33,355 3.46%
Wages, Payroll Taxes & Benefits 529,951 616,403 86,452 16.31%
Supplies 2,351 4,414 2,063 87.75%
Services & Charges 116,454 87,125 (29,329) (25.19%)
Total 648,756 707,942 59,186 9.12%
Public Safety
Non -Departmental (Fines & Forfeits) 589,150 516,550 (72,600) (12.32%)
Wages/Payroll Taxes/Benefits 12,184 13,266 1,082 8.88%
Supplies 25,750 30,500 4,750 18.45%
Other Services and Charges 748,266 587,515 (160,751) (21.48%)
Intergovernmental Services 24,552,138 25,451,383 899,245 3.66%
Total 25,927,488 26,599,214 671,726 2.59%
Deputy City Manager
Wages, Payroll Taxes & Benefits 224,619 234,012 9,393 4.18%
Supplies 2,000 950 (1,050) (52.50%)
Services & Charges 44,425 42,225 (2,200) (4.95%)
Total 271,044 277,187 6,143 2.27%
Finance/IT
Wages, Payroll Taxes & Benefits 1,393,130 1,443,953 50,823 3.65%
Supplies 6,450 6,450 0 0.00%
Services & Charges 28,120 28,120 0 0.00%
Total 1,427,700 1,478,523 50,823 3.56%
Human Resources
Wages, Payroll Taxes & Benefits 269,980 281,331 11,351 4.20%
Supplies 1,630 1,280 (350) (21.47%)
Services & Charges 34,233 30,705 (3,528) (10.31%)
Total 305,843 313,316 7,473 2.44%
City Hall Operations & Maintenance
Wages, Payroll Taxes & Benefits 90,839 94,270 3,431 3.78%
Supplies 30,500 28,000 (2,500) (8.20%)
Services & Charges 170,555 174,000 3,445 2.02%
Total 291,894 296,270 4,376 1.50%
Community & Public Works - Engineering
Wages, Payroll Taxes & Benefits 1,628,048 1,726,845 98,797 6.07%
Supplies 27,100 32,850 5,750 21.22%
Services & Charges 186,469 212,036 25,567 13.71%
Total 1,841,617 1,971,731 130,114 7.07%
Community & Public Works - Economic Dev
Wages, Payroll Taxes & Benefits 670,942
Supplies 3,000
Services & Charges 356,795
Total 1,030,737
724,084 53,142
3,000 0
392,745 35,950
7.92%
0.00%
10.08%
1,119,829 89,092
54
8.64%
(Continued to next page)
CITY OF SPOKANE VALLEY, WA
2020 Budget
General Fund Department Changes from 2019 to 2020
(Continued from previous page)
2019
Amended
Budget
Community & Public Works - Building & Planning
Wages, Payroll Taxes & Benefits 1,926,519
Supplies 44,200
Services & Charges 285,755
Intergovernmental Services 25,000
Total
2020
Budget
2,044,559
47,000
328,855
0
Difference Between
2019 and 2020
Increase (Decrease)
118,040
2,800
43,100
(25,000)
6.13%
6.33%
15.08%
(100.00%)
2,281,474 2,420,414 138,940 6.09%
Parks & Rec- Admin
Wages, Payroll Taxes & Benefits 271,865 283,127 11,262 4.14%
Supplies 4,750 5,000 250 5.26%
Services & Charges 63,505 64,100 595 0.94%
Total 340,120 352,227 12,107 3.56%
Parks & Rec- Maintenance
Supplies 4,000 3,500 (500) (12.50%)
Services & Charges 889,500 914,000 24,500 2.75%
Total 893,500 917,500 24,000 2.69%
Parks & Rec- Recreation
Wages, Payroll Taxes & Benefits 161,863 231,081 69,218 42.76%
Supplies 8,650 8,650 0 0.00%
Services & Charges 84,305 86,190 1,885 2.24%
Total 254,818 325,921 71,103 27.90%
Parks & Rec- Aquatics
Supplies 2,000 2,000 0 0.00%
Services & Charges 489,153 499,853 10,700 2.19%
Total 491,153 501,853 10,700 2.18%
Parks & Rec- Senior Center
Wages, Payroll Taxes & Benefits 96,407 36,347 (60,060) (62.30%)
Supplies 1,600 1,600 0 0.00%
Services & Charges 4,900 5,500 600 12.24%
Total 102,907 43,447 (59,460) (57.78%)
Parks & Rec- CenterPlace
Wages, Payroll Taxes & Benefits 541,273 538,083 (3,190) (0.59%)
Supplies 70,774 85,537 14,763 20.86%
Services & Charges 344,285 341,739 (2,546) (0.74%)
Total 956,332 965,359 9,027 0.94%
General Government
Supplies 86,350 99,000
Services & Charges 841,900 802,100
Intergovernmental Services 355,700 362,511
Capital outlays 65,000 57,500
Total 1,348,950 1,321,111 (27,839) (2.06%)
Transfers out - #204
12,650
(39,800)
6,811
(7,500)
14.65%
(4.73%)
1.91%
(11.54%)
Transfers out - #309
Transfers out - #311
Pavement Preservation 972,300 982,023
401,250 401,450 200 0.05%
160,000 160,000 0 0.00%
Transfers out - #501 36,600 36,600
Transfers out - #502 390,000 410,000
Total recurring expenditures 41,961,471 43,221,986
55
9,723
0
20,000
1,260,515
1.00%
0.00%
5.13%
3.00%
(Continued to next page)
CITY OF SPOKANE VALLEY, WA
2020 Budget
General Fund Department Changes from 2019 to 2020
(Continued from previous page)
Summary by Category
Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Transfers out - #204
Transfers out - #309
Transfers out - #311
Transfers out - #501
Transfers out - #502
Non -Departmental (fines & forfeits)
Intergovernmental Svc (public safety)
Intergovernmental Svc
Capital outlay
2019
Amended
Budget
8,976,030
330,355
5,107,948
401,250
160,000
972,300
36,600
390,000
589,150
24,552,138
380,700
65,000
2020
Budget
9,478,440
368,981
4,996,548
401,450
160,000
982,023
36,600
410,000
516,550
25,451,383
362,511
57,500
Difference Between
2019 and 2020
Increase (Decrease)
502,410
38,626
(111,400)
200
0
9,723
0
20,000
(72,600)
899,245
(18,189)
(7,500)
5.60%
11.69%
(2.18%)
0.05%
0.00%
1.00%
0.00%
5.13%
(12.32%)
3.66%
(4.78%)
(11.54%)
41,961,471 43,221,986 1,260,515 3.00%
56
Fund: 001
Dept: 011
General Fund
Legislative Branch
Spokane Valley
2020 Budget
This department accounts for the cost of providing effective elected representation of the citizenry in the governing body.
The Council makes policy decisions for the City and is accountable to Spokane Valley citizens by making decisions regarding
how resources are allocated, the appropriate levels of service, and establishing goals and policies for the organization.
Accomplishments for 2019
• Adopted a 2020 State Legislative Agenda.
• Adopted the City's first Federal Legislative Agenda.
• Worked with State and Federal Legislators and Lobbyists on behalf of City interests including lobbying trips to both
Olympia and Washington D.C.
• Updated the City's Park Master Plan.
• Began the right-of-way acquisition process on the Barker/BNSF Grade Separation Project.
• Worked Staff through a process that lead to the selection of a specific design alternative for the Pines Grade
Separation Project.
• Worked with Staff to continue discussions to address transportation concerns in the City's NE Industrial Area
which is a prime are for business recruitment. These discussions lead to the decision to complete:
- A portion of Barker Avenue stretching from Euclid Avenue to the southern limits of the future Barker Grade
Separation Project at a total estimated cost of $2.6 million that includes $2.1 million of Capital Reserve Fund
#312 money plus $550,000 from Spokane County to install sewer.
- A new section of Garland Avenue stretching from Flora to Barker at a total estimated cost of $3.0 million that
includes $1.5 million of Capital Reserve Fund #312 money plus $1.5 million from Centennial Properties.
• Expanded Sullivan Park through the acquisition of a 13.84 acre parcel.
• Awarded the bid to complete the Evergreen to Sullivan portion of the Appleway Trail.
• Adopted a balanced 2020 Budget and for the eleventh consecutive year did so without taking the 1% increase in
property taxes that is allowed by State Law.
• Adopted a 2020 Budget with a General Fund recurring expenditure increase of just 3.00% that maintains historic
levels of service in all programs except code compliance where we have bolstered the program with the addition of
1.50 FTEs and public safety where we are making a $100,000 investment in a crisis co -response team.
Goals for 2020
1) Work with state and federal legislators towards advancing the concepts outlined in the Bridging the Valley study
including obtaining financial assistance for the Pines, Sullivan and Park Grade Separation Projects.
2) Continue to pursue a plan to sustain the City's Pavement Preservation Program, to include sustained financing
in Street Fund #101 and Pavement Preservation Fund #311.
3) Pursue state and federal financial assistance to address transportation concerns along the entire Barker Corridor.
4) Continue with, and expand where possible, economic development efforts including the retention and expansion of
existing businesses and recruitment of new businesses.
5) Continue to foster relationships with federal, state, county and local legislators.
6) Pursue financing for Balfour Park and Appleway Trail amenities, and continue acquisition of park land
7) Pursue financing for connections between the Appleway Trail, Balfour Park, Dishman Hills and the Centennial Trail
creating where possible, a continuous loop for citizens.
8) Maximize law enforcement contract staffing levels by enhancing recruiting efforts, minimizing out of service days,
increasing retention, and taking steps to make the officer positions and the Spokane Valley Police Department
increasingly appealing as a career path for those seeking to pursue a law enforcement career in Spokane Valley.
9) Pursue opportunities to increase community interactions, share information, and obtain feedback on current and
future projects and priorities.
10) Prioritize involvement in public safety, in particular discussions regarding the jail and the criminal justice system,
in order to maintain an understanding of options to keep our costs under control.
(continued on next page)
57
Fund: 001
Dept: 011
General Fund
Legislative Branch
Spokane Valley
2020 Budget
(continued from prior page)
Personnel - FTE Equivalents
Mayor
Council
Total FTEs
Budget Summary
2016
Actual
1.0
6.0
7.0
2017
Actual
1.0
6.0
7.0
2018
Actual
1.0
6.0
7.0
2019
Budget
1.0
6.0
7.0
2020
Budget
1.0
6.0
7.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 204,931 $ 219,902 $ 198,884 $ 270,873 $ 290,187
Supplies 4,535 1,974 6,923 4,950 4,950
Services & Charges 166,826 186,243 197,306 346,638 327,050
Total Legislative Branch $ 376,292 $ 408,119 $ 403,113 $ 622,461 $ 622,187
58
Fund: 001
Dept: 013
General Fund
Executive Branch
Spokane Valley
2020 Budget
013 - City Manager Division
This department is accountable to the City Council for the operational results of the organization, effective support of
elected officials in achieving their goals, fulfillment of the statutory requirements of the City Manager, implementation of
City Council policies, and provision of a communication linkage between citizens, the City Council, City departments,
and other government agencies.
Accomplishments for 2019
• Worked to support City Council's 2019 Goals as referenced in the Legislative Branch Budget.
• Worked with all City departments to update the 2020 Business Plan that is a precursor to the development of the 2020
Budget which is accomplished by linking community priorities, financial projections and City Council goals.
• Prepared a 2020 Budget with a recurring expenditure increase of just 3.00% that maintains historic levels of service
in all programs except code compliance where we have bolstered the program with the addition of 1.50 FTEs and
public safety where we are making a $100,000 investment in a crisis co -response team.
• Worked with Council to prepared a 2020 State Legislative Agenda that was discussed by Council on three separate
occasions. This was followed by a separate meeting with our 4th District Legislative Delegation where Councilmembers
and Legislators discussed areas of common interest, including our legislative agenda.
• Worked with Council and Staff to select a Federal Lobbyist and develop the City's first Federal Legislative Agenda.
• Worked with State and Federal Legislators and Lobbyists on behalf of City interests including lobbying trips to both
Olympia and Washington D.C.
• Continued to work with state and federal legislators towards obtaining financial assistance for the Pines Grade
Separation Project and received a Federal CRISI 2 grant in the amount of $1,246,000.
• Worked with Council and Staff through a process that lead to the selection of a specific design alternative for the
the Pines Grade Separation Project which will lead to the development of a contract with a design consultant to begin the
final design.
• Continued discussions focused on developing a sustainable plan to finance the City's Pavement Preservation
Program including Street O&M Fund #101 and Pavement Preservation Fund #311.
• Worked with Council and Staff to continue discussions to address transportation concerns in the City's NE Industrial
Area which is a prime area for business recruitment. These discussions lead to the decision to complete:
- A portion of Barker Avenue stretching from Euclid Avenue to the southern limits of the future Barker Grade
Separation Project at a total estimated cost of $2.6 million that includes $2.1 million of Capital Reserve Fund
#312 money plus $550,000 from Spokane County to install sewer.
- A new section of Garland Avenue stretching from Flora to Barker at a total estimated cost of $3.0 million that
includes $1.5 million of Capital Reserve Fund #312 money plus $1.5 million from Centennial Properties.
Goals for 2020
• Focus staff efforts on the City's budget priorities that are composed of public safety, pavement preservation,
transportation and infrastructure and economic development.
• Work to support City Council's 2020 Goals as referenced under the Legislative Branch Budget.
• Present Council with a balanced 2021 Budget that includes General Fund recurring revenues exceeding recurring
expenditures and an ending fund balance that is at least 50% of recurring expenditures.
• Work with Federal and State Legislators and Lobbyists on behalf of the interests of our City.
• Prepare the 2021 Legislative Agenda for Council consideration.
(continued on next page)
59
Fund: 001
Dept: 013
General Fund
Executive Branch
Spokane Valley
2020 Budget
(continued from prior page)
Personnel - FTE Equivalents
City Manager
City Clerk
Deputy City Clerk
Administrative Analyst
Senior Administrative Analyst
Administrative Assistant (CC)
Executive Assistant (CM)
Total FTEs
Budget Summary
2016
Actual
1.0
1.0
1.0
0.0
0.0
1.0
1.0
5.0
2017
Actual
1.0
1.0
1.0
0.0
0.0
1.0
1.0
5.0
2018
Actual
1.0
1.0
1.0
1.0
1.0
1.0
1.0
7.0
2019
Budget
1.0
1.0
1.0
1.0
1.0
0.5
1.0
6.5
2020
Budget
1.0
1.0
1.0
1.0
1.0
0.5
1.0
6.5
Budget Detail
Wages, Payroll Taxes & Benefits $ 785,184 $ 580,529 $ 783,650 $ 887,537 $ 920,892
Supplies 1,014 3,569 3,470 4,300 4,300
Services & Charges 30,803 26,059 48,380 72,690 72,690
Nonrecurring expenditures 242,561 0 7,341 0 0
Total City Manager Division $ 1,059,562 $ 610,157 $ 842,841 $ 964,527 $ 997,882
60
Fund: 001
Dept: 013
General Fund
Executive Branch
Spokane Valley
2020 Budget
015 - City Attorney Division
Accomplishments for 2019
• Continuing to advise Community and Public Works regarding Painted Hills.
• Provide training to Council, appointed officials, and staff on records, open meetings, and contracts.
• Hired new half-time attorney for Code Enforcement; significant progress on case backlog and implementing
chronic nuisance regulations.
• Assisted with working on right-of-way acquisition for Barker/Trent Grade Separation project.
• Assisted in acquiring an additional parcel of land behind the Police Precinct for future expansion when needed.
• Assisted in finalizing agreement with Arts Council.
• Assisted drafting City's first federal legislative agenda for adoption.
• Assisted with and finalized the 2018 Salary Commission process and recommendation.
• Assisted in preparation of code text amendment for marijuana transportation within the City.
• Preparation and assistance in City's adoption of Northeast Industrial Area Planned Action Ordinance.
• Provided research and advice on homelessness issues.
• Assisted in code text amendment for street addressing standards.
• Assisted Council and staff in developing neighborhood restoration program.
• Assisted staff and Council on a proposed code text amendment for affordable housing in an R-3 zone in conjunction
with a church or school use.
• Work on resolving City Hall construction issues.
• Assisted staff in preparation of an RFQ for the state lobbyist contract.
• Work with staff and Council on a resolution pursuant to SHB 1406 to impose sales and use tax for affordable and
supportive housing.
Goals for 2020
• Have a fully -operational office that proactively assists in program development, advises all departments on legal
issues in a timely manner and manages all potential and existing litigation.
• Work with Community and Public Works and Finance in identifying and implementing economic development
options.
• Assist other departments in analyzing and mapping existing processes to determine compliance with laws and
whether higher levels of customer service can be achieved.
• Assist Council and staff in accomplishing items on the 2020 state Legislative Agenda.
Personnel - FTE Equivalents
City Attorney
Deputy City Attorney
Attomey
Administrative Assistant - Legal
Total FTEs
Budget Summary
2016
Actual
1.0
1.0
0.0
1.0
3.0
2017
Actual
1.0
1.0
0.0
1.0
3.0
2018
Actual
1.0
1.0
0.5
1.0
3.5
2019
Budget
1.0
1.0
0.5
1.0
3.5
2020
Budget
1.0
1.0
1.0
1.0
4.0
Interns 2.0 2.0 2.0 2.0 2.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 407,008 $ 411,988 $ 472,873 $ 529,951 $ 616,403
Supplies 623 1,030 1,340 2,351 4,414
Services&Charges 80,362 66,130 49,896 116,454 87,125
Nonrecurring expenditures 0 0 5,919 0 0
Total City Attorney Division $ 487,993 $ 479,148 $ 530,028 $ 648,756 $ 707,942
61
Fund: 001
Dept: 016
General Fund
Public Safety
Spokane Valley
2020 Budget
The Public Safety department budget provides funds for the protection of persons and property in the city.
The City contracts with Spokane County for law enforcement, district court, prosecutor services,
public defender services, probation services, jail and animal control services. See following page for
detail information on each budgeted section.
Recurring Expenditures:
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.
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.
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.
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.
Non -Departmental
Fines and forfeitures to the State of Washington
Grant expenditures
$ 2,363,823
21,876,652
1,467,189
350,000
516,550
25,000
Total Recurring Expenditures 26,599,214
Nonrecurring Expenditures:
Building repair and office furniture
Total Recurring and Nonrecurring Expenditures
15,000
$ 26,614,214
62
Recurring:
Judicial System:
District Court Contract
Public Defender Contract
Prosecutor Contract
Pretrial Services Contract
City of Spokane Valley
2020 Budget
016 - Public Safety
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 658,049 $ 712,168 $ 921,216 $ 855,539 $ 950,000
703,665 697,986 789,656 816,167 805,941
535,121 464,250 450,454 463,968 487,882
120,722 107,807 116,847 120,352 120,000
Subtotal Judicial System 2,017,557 1,982,211 2,278,173 2,256,026 2,363,823
Law Enforcement System:
Sheriff Contract 18,812,096 17,792,178 19,458,384 20,444,845 21,170,371
Emergency Management Contract 87,718 97,094 92,900 105,687 100,000
Wages, Payroll Taxes & Benefits 2,376 2,819 9,802 12,184 13,266
Operating Supplies 3,092 3,509 2,346 3,750 2,500
Clothing & Uniform 0 0 358 0 0
Repair & Maintenance. Supplies 994 1,202 2,730 2,000 3,000
Professional Services 0 0 3,373 0 3,500
Cell Phones 0 0 279 0 0
Postage 3,316 0 0 0 0
Electricity/Gas 16,976 18,283 16,505 20,000 18,000
Water 1,366 1,621 1,806 1,750 2,000
Sewer 2,307 2,102 1,348 2,200 2,300
Waste Disposal 3,400 3,442 585 3,600 0
Janitorial Services 0 0 32,325 0 0
LawEnf. Bldg Maintenance Contract 61,682 74,108 26,234 70,000 61,000
Taxes and Assessments 715 715 715 716 715
Miscellaneous Services/Contingency 132 0 0 650,000 500,000
False Alarm Charges & Fees 43,792 3,135 404 0 0
Bank Fees 8,789 2,333 0 0 0
Subtotal Law Enforcement System 19,048,751 18,002,541 19,650,094 21,316,732 21,876,652
Jail System:
Jail Contract 1,437,784 1,331,721 1,610,938 1,395,580 1,467,189
Subtotal Jail System 1,437,784 1,331,721 1,610,938 1,395,580 1,467,189
Other:
Fines & Forfeitures State Remittance 561,476 464,056 495,683 589,150 516,550
Animal Control Contract 291,209 293,425 299,139 350,000 350,000
Non -Capital Equipment for JAG Grant 0 0 0 20,000 25,000
Settle & Adjust (441,761) (1,087,807) 0 0 0
Office Furniture & Equipment 67,187 0 0 0 0
Subtotal Other 478,111 (330,326) 794,822 959,150 891,550
Subtotal Recurring 22,982,203 20,986,147 24,334,027 25,927,488 26,599,214
Nonrecurring:
Building Repair and Maintenance 49,004 0 0 10,000 15,000
Building & Structures 6,343 0 0 0 0
Office Furniture & Equipment 0 0 0 40,000 0
Equipment Repair and Maintenance 1,586 0 0 0 0
LEC Labor Contract Settlement 0 323,445 0 0 0
Full Facility Generator 0 0 0 200,000 0
Capital outlay - CAD / RMS 177,126 131,018 22,372 0 0
Subtotal Nonrecurring 234,059 454,463 22,372 250,000 15,000
Total Public Safety $ 23,216,262 $ 21,440,610 $ 24,356,399 $ 26,177,488 $ 26,614,214
63
$25,000,000 -
$20,000,000 -
$15,000,000 -
$10,000,000 -
$5,000,000 -
6 -
City of Spokane Valley
2020 Budgeted Contract Expenditures
61,000
1,467,189
350,000
District Court Public Defender Prosecutor Sheriff Contract Emergency Law Enf. Bldg Jail Contract Animal Control
Management Maintenance Contract
Contract Contract
Contract Contract Contract
64
Fund: 001
Dept: 018
General Fund
Operation & Administrative Services
Spokane Valley
2020 Budget
The Operations & Administrative Services Department is composed of three divisions, the Deputy City Manager Division, the
Finance Division, and the Human Resources Division.
013 - Deputy City Manager Division
The Deputy City Manager (DCM) supervises the Community and Public Works Department, assists the City Manager
in organizing and directing the other operations of the City, and assumes the duties of City Manager in his/her absence.
Accomplishments for 2018
• Supported the 2018 Goals of the Legislative and Executive Branch.
• Worked with the City Manager and Staff to develop the 2019 Business Plan.
• Continued to improve staff communication and efficiency as part of the 2017 reorganization.
• Completed the recruitment processes for ongoing large industrial projects.
• Completed the designs for the Barker Grade Separation Projects.
Goals for 2019
• Support the 2019 Goals of the Legislative and Executive Branch.
• Continue work on acquiring funds and completing design for the Pines Road Grade Separation Project.
• Complete the implementation of the Pavement Management Program.
• Implement marketing strategies to attract and retain businesses and increase tourism.
Budget Summary
Personnel - FTE Equivalents
Deputy City Manager
Senior Administrative Analyst
Public Information Officer
Administrative Analyst
Office Assistant I
Office Assistant 11
Total FTEs
Intern
2016
Actual
1.0
1.0
1.0
1.0
1.0
1.0
6.0
2017
Actual
1.0
1.0
1.0
1.0
1.0
1.0
6.0
2018
Actual
2019
Budget
2020
Budget
1.0 1.0 1.0
0.0 0.0 0.0
0.0 0.0 0.0
0.0 0.0 0.0
1.0 0.0 0.0
1.0 0.0 0.0
3.0 1.0 1.0
1.0 1.0 0.0 0.0 0.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 518,914 $ 637,606 $ 354,918 $ 224,619 $ 234,012
Supplies 1,137 1,277 425 2,000 950
Services & Charges 89,147 52,555 83,335 44,425 42,225
Nonrecurring Software Purchase (Q -Alert) 0 0 13,195 0 0
Total Deputy City Manager Division $ 609,198 $ 691,438 $ 451,873 $ 271,044 $ 277,187
65
Fund: 001
Dept: 018
General Fund
Operation & Administrative Services
Spokane Valley
2020 Budget
014 - Finance Division
The Finance Division provides financial management services for all City departments. Programs include accounting and
financial reporting, payroll, accounts payable, purchasing, budgeting and financial planning, treasury, information technology
and investments. The division is also responsible for generating and analyzing financial data related to the City's operations.
The department prepares Finance Activity Reports for review by the City Manager and City Council as well as the
Comprehensive Annual Financial Report (CAFR) that is subject to an annual audit by the Washington State Auditor's Office.
Accomplishments for 2019
• Implemented audit recommendations.
• Completed the 2018 CAFR by May 30, 2019, and received a "clean audit opinion".
• Maintained consistent levels of service in payroll, accounts payable, budget development, periodic financial report
preparation, and information technology services.
• Continued with the ongoing process of refining the replacement program for IT resources.
Goals for 2020
• Maintain a consistent level of service in payroll, accounts payable, budget development, periodic and annual financial
report preparation and information technology services.
• Work with Finance staff to cross -train position responsibilities and knowledge base where possible. The Finance
department will implement further cross training procedures among department personnel to provide adequate
coverage if or when unforeseeable circumstances arise.
• Provide adequate training opportunities to allow staff members to remain current with changes in pronouncements
by the Governmental Accounting Standards Board (GASB), changes in the Eden financial management system, and
changes in the electronic technology that allows all City employees to be more efficient and effective.
• Continue with the ongoing process of refining the replacement program for IT hardware resources including server
hardware, network hardware, printers, and network -based appliances (firewalls, email backup, network switches,
intrusion prevention hardware, etc.), desktop computers, and the phone system. This will continue to be the
foundation for future budget developments and in large part dictate operational workload through the course of the
next year.
• Explore new software to replace GASB 34 reporter to improve the efficiency of preparing the financial report.
Budget Summary
Personnel - FTE Equivalents
Finance Director
Accounting Manager
Accountant/Budget Analyst
Accounting Technician
IT Manager
IT Specialist
GIS/Database Administrator
Help Desk Technician
Total FTEs
2016
Actual
1.00
1.00
3.75
2.00
0.00
2.00
1.00
1.00
11.75
2017
Actual
1.00
1.00
3.75
2.00
0.00
3.00
1.00
0.00
11.75
2018
Actual
1.00
1.00
3.75
2.00
0.00
3.00
1.00
0.00
11.75
2019
Budget
1.00
1.00
3.75
2.00
0.00
3.00
1.00
0.00
11.75
2020
Budget
1.00
1.00
3.75
2.00
1.00
2.00
1.00
0.00
11.75
Budget Detail
Wages, Payroll Taxes & Benefits $ 1,149,070 $ 1,209,761 $ 1,269,966 $ 1,393,130 $ 1,443,953
Supplies 5,147 3,507 3,350 6,450 6,450
Services&Charges 19,181 20,764 20,667 28,120 28,120
Total Finance Division $ 1,173,398 $ 1,234,032 $ 1,293,983 $ 1,427,700 $ 1,478,523
66
Fund: 001
Dept: 018
General Fund
Operation & Administrative Services
Spokane Valley
2020 Budget
016 - Human Resources Division
Human Resources (HR) is administered through the City Manager. The HR operation provides services in compensation,
benefits, training and organizational development, staffing, employee relations, and communications. The Human
Resources Office also provides Risk Management services as well as Website and Mobile App design and maintenance
Accomplishments for 2019
• Implemented changes to personnel systems in response to collective bargaining.
• Reviewed employee policies for necessary changes.
• Reviewed City risk management practices for possible improvements and/or savings.
• Attained the AWC WeIlCity Award for 2019.
• Provided City-wide training in First Aid
Goals for 2020
• Implement the City's comprehensive employee emergency response plan.
• Provide anti harassment training for all staff.
• Continue to grow and develop the City's Wellness program and Achieve the 2020 WeIlCity Award.
• Enhance the City's employee recruitment program to address challenges to fill vacancies.
• Support efforts to enhance the security of City employees through Training and Automated Systems.
Budget Summary
Personnel - FTE Equivalents
Human Resource Manager
Human Resource Technician
Total FTEs
2016
Actual
1.0
1.0
2.0
2017
Actual
1.0
1.0
2.0
2018
Actual
1.0
1.0
2.0
2019
Budget
1.0
1.0
2.0
2020
Budget
1.0
1.0
2.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 226,290 $ 235,127 $ 251,995 $ 269,980 $ 281,331
Supplies 234 1,469 1,227 1,630 1,280
Services & Charges 15,710 15,947 21,949 34,233 30,705
Total Human Resources Division $ 242,234 $ 252,543 $ 275,171 $ 305,843 $ 313,316
67
Fund: 001
Dept: 032
General Fund
Public Works
Spokane Valley
2020 Budget
The Public Works Department was consolidated into the new Community and Public Works Department during the City's
reorganization effective April 1, 2017. Historical information will be included here for comparison purposes until the prior
years' activity drops off of the below Budget Summary.
Budget Summary
Personnel - FTE Equivalents
Public Works Director
Administrative Assistant
Capital Improvements Program Manager
Engineer
Engineering Technician I
Engineering Technician 11
Maint/Const Inspector
Planning Grants Engineer
Senior Engineer
Senior Engineer - Proj Mgmt
Total FTEs
2016
Actual
1.0
2.0
1.0
1.0
2.0
1.0
0.5
0.375
0.0
2.0
10.875
2017
Actual
1.0
2.0
1.0
1.0
2.0
1.0
0.5
0.375
0.0
2.0
10.875
2018
Actual
0
0
0
0
0
0
0
0
0
0
0
2019
Budget
0
0
0
0
0
0
0
0
0
0
0
2020
Budget
0
0
0
0
0
0
0
0
0
0
0
Budget Detail
Wages, Payroll Taxes & Benefits $ 660,386 $ 658,439 $ 0 $ 0 $ 0
Supplies 9,209 12,469 0 0 0
Services & Charges 102,733 88,179 0 0 0
Total Public Works $ 772,328 $ 759,087 $ 0 $ 0 $ 0
68
Fund: 001
Dept: 033
General Fund
City Hall Operations and Maintenance
Spokane Valley
2020 Budget
The Community and Public Works Division provides management and oversight of the City Hall Operations and Maintenance
Department. This department is responsible for the overall operations and maintenance of the new City Hall facility, the
construction of which broke ground in June of 2016 and was completed in the Fall of 2017. The building is located on a
3.38 acre site at the southeast corner of Sprague Avenue and Dartmouth Road. The City Hall Operations and Maintenance
Department will be responsible for, among other things, the grounds maintenance, janitorial services, and maintenance
of the HVAC and other building systems. This department will also be responsible for the operations and maintenance of
other City facilities, such as the Valley Precinct and the Street Maintenance Shop, as time allows.
Accomplishments for 2019
• Successfully filled maintenance staff position.
• Coordinated emergency back-up generator installation w/Engineering.
• Address condensate drainage (ice hazard) in vehicle cage.
Goals for 2020
• Explore opportunities for cost savings related to contract services: landscape maintenance, etc.
• Enhance newly -created maintenance request system to more easily prioritize requests.
• Continue to coordinate maintenance activities with SVPD Precinct staff.
• Continue to coordinate maintenance activities with Street Maintenance Shop staff.
• Refine City Hall security system functions to reduce false alarms.
• Create annual building systems maintenance schedule: elevator, alarm, suppression, etc.
• Coordinate emergency preparedness drills with affected staff and coordinating agencies.
• Complete City Hall facade improvements following maintenance/repair activities.
Budget Summary
Personnel - FTE Equivalents
Maintenance Worker - Facilities
Total FTEs
2016
Actual
0.0
0.0
2017
Actual
1.0
1.0
2018
Actual
1.0
1.0
2019
Budget
1.0
1.0
2020
Budget
1.0
1.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 74,264 $ 90,839 $ 94,270
Supplies 0 3,289 27,757 30,500 28,000
Services & Charges 0 55,159 163,323 170,555 174,000
Nonrecurring expenditures 0 36,509 0 500,000 0
Total Administrative Division $ 0 $ 94,957 $ 265,344 $ 791,894 $ 296,270
69
Fund: 001
Dept: 040
General Fund
Community & Public Works
Spokane Valley
2020 Budget
The Community and Public Works Department is a new department as a result of the City's reorganization effective April 1,
2017. This Department is a consolidation of the previous Public Works and Community and Economic Development
Departments. It is comprised of three divisions: the Engineering Division, the Economic Development Division, and the
Building and Planning Division.
041 -Engineering Division
The Engineering Division combines Development Engineering from the previous Community & Economic Development
Department with the engineering service provided by the previous Public Works Department. The Engineering Division
includes the following functions:
Capital Improvement Program (CIP) plans, designs, and constructs new facilities and maintains, preserves, and
reconstructs existing facilities owned by the City of Spokane Valley.
Development Engineering (DE) ensures that land actions and commercial building permits comply with the adopted codes
for private infrastructure development through plan review and construction inspection.
Traffic Management and Operations provides traffic engineering for safe and efficient multi -faceted transportation systems
throughout the City (included in the Street Fund #101).
Utilities oversees the City's surface and Stormwater Utility, manages the City's contracts for solid waste collection
and disposal, and coordinates other utility issues on behalf of the City as assigned (included in the Stormwater
Management Fund #402).
Street Maintenance provides responsive maintenance and repairs for 461 center line miles of City streets. The
City of Spokane Valley operates ten City -owned snow plows which are responsible for the clearing of the priority 1 and 2
roads along with selected hillsides (included in the Street Fund #101).
Accomplishments for 2019
• Implemented approved capital projects.
• Administered and managed state and federal funds received for capital projects.
• Assisted with the preparation of grant applications for capital projects.
• Finalized and selected the preferred alternative for the Pines Road Grade Separation Project.
• Continued final design engineering and right-of-way acquisition for the Barker Road Grade Separation Project.
• Continued work on permit process and customer service improvement.
• Continued to coordinate regional transportation issues with Spokane Regional Transportation Council, adjoining
municipalities, and the Washington State Department of Transportation.
• Implemented enhanced workflow procedures for following state and federal funding guidelines.
• Continued development of a comprehensive Pavement Preservation Program.
Goals for 2020
• Implement approved capital projects.
• Complete the design and right-of-way acquisition processes for the Barker Road Grade Separation Project.
• Continue work on acquiring funds for completion of the Pines Road Grade Separation Project.
• Administer and manage state and federal funds received for capital projects.
• Assist in the preparation of grant applications for capital projects.
• Continue to coordinate regional transportation issues with SRTC, WSDOT, and other agencies.
• Maintain development engineering plan review times of less than two weeks.
• Finalize a comprehensive Pavement Preservation Program, including funding source identification.
• Begin the process of developing a city-wide, comprehensive Asset Management Program.
(continued on next page)
70
Fund: 001
Dept: 040
General Fund
Community & Public Works
Spokane Valley
2020 Budget
(continued from prior page)
Personnel - FTE Equivalents
Administrative Assistant
Assistant Engineer
City Engineer
Engineer
Engineering Manager
Engineering Tech 1
Engineering Tech 11
Main/Construction Inspector
Planning Grants Engineer
Senior Dev Engineer
Senior Engineer-Proj Mgmt.
Water Resource Sr. Engineer
Total FTEs
Budget Summary
2016
Actual
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2017
Actual
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2018
Actual
2.0
0.0
1.0
1.0
1.0
1.0
0.5
2.0
0.0
1.0
1.5
1.0
12.0
2019
Budget
2.0
0.45
1.0
0.5
1.0
1.5
0.75
2.0
0.375
1.0
1.7
1.0
13.275
2020
Budget
2.0
0.20
1.0
1.0
1.0
1.5
0.75
2.0
0.375
1.0
1.7
1.0
13.525
Budget Detail
Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 1,234,170 $ 1,628,048 $ 1,726,845
Supplies 0 0 22,772 27,100 32,850
Services & Charges 0 0 149,142 186,469 212,036
Total Engineering Division $ 0 $ 0 $ 1,406,084 $ 1,841,617 $ 1,971,731
* These positions are budgeted partially to the Engineering Division in the General Fund with the balance budgeted as a part of
Capital Projects Funds, the Street Fund #101, and the Stormwater Fund #402.
71
Fund: 001
Dept: 040
General Fund
Community & Public Works
Spokane Valley
2020 Budget
042 - Economic Development Division
The Economic Development Division oversees the Comprehensive Plan, the Six -Year Transportation Improvement Plan (TIP),
Community Development Block Grants and Public Relations. The Division works to build relationships with
businesses, the community, and economic development partners to pursue economic development strategies ensuring
long-term fiscal strength of the City.
Accomplishments for 2019
• Continued to work with Retail Strategies to implement the retail improvement strategy.
• Updated implementation strategies in the Comprehensive Plan through the annual process.
• Pursued infrastructure improvements in the Northeast Industrial Area to foster economic development.
• Used targeted marketing campaigns to promote business growth, attraction, and retention.
• Implemented marketing strategies to attract and retain businesses and increase tourism.
• Collaborated with economic development partners and related service providers.
• Identified and applied for a CERB grant to further our economic development initiatives.
• Used CDBG funds to further complete the SRTS network in low and moderate income areas.
• Continued to develop our social media presence to expand communications.
• Attended Inland Northwest Partners quarterly meetings and SRTC planning committees.
• Developed and coordinated the transportation improvement program.
• Assisted in the evaluation of transportation and traffic impacts relating to development.
• Evaluated capital projects to further implement the tourism strategy.
• Purchased radio ads to promote Crave NW, Cycle Celebration, Valleyfest and Oktoberfest.
• Continued to seek partnerships with schools and workforce development agencies.
• Updated multimodal policies and maps in the Comprehensive Plan through the annual process.
Goals for 2020
• Implement the retail recruitment strategy
• Collaborate with the private sector to facilitate the successful development of Mirabeau Point.
• Evaluate and develop criteria to assist in the evaluation of annexations.
• Promote the completion of the Appleway Trail.
• Research and identify target industries for recruitment, retention and expansion.
• Collaborate with economic development partners and related service providers.
• Identify infrastructure improvements needed to foster economic development.
• Participate in regional economic, transportation and planning committees.
• Use CDBG funds to support economic vitality in low and moderate income areas.
• Seek grants to support economic development initiatives.
• Seek opportunities to implement the tourism strategy.
• Continue to implement new methods and technologies to expand communications and enhance public engagement.
• Continue to implement marketing strategies to increase tourism.
• Work with community partners to enhance existing events and bring new events to Spokane Valley venues.
• Seek partnership opportunities with schools and workforce development agencies.
• Improve and prioritize website content to better serve the needs of city residents.
• Develop a branded series of print materials informing citizens of city services and how to access them.
• Update the city's newsletter to produce fewer issues with more comprehensive customer -focused information.
• Implement a city Instagram page and maintain it with timely and interesting photos.
• Utilize new and existing social media platforms to increase citizen pride and the public's awareness of city services.
• Continue to evaluate the city's website and investigate potential improvements.
• Develop brand imagery into Constant Contact for emails and news release correspondence.
• Coordinate with chamber to plan and execute a successful state of the city event.
• Develop an introductory email message to new subscribers.
• Form PIO group of local organizations to partner on sharing information and communication strategies.
• Develop an citywide Communications Plan.
• Increase media contacts and establish and retain media relationships for greater sharing of city services.
(continued on next page)
72
Fund: 001
Dept: 040
General Fund
Community & Public Works
Spokane Valley
2020 Budget
(continued from prior page)
Personnel - FTE Equivalents
Economic Development Manager
Economic Development Specialist
Planning Grants Engineer
Public Information Officer
Senior Transportation Planner
Office Assistant I
Total FTEs
Interns
Budget Summary
2016
Actual
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2017
Actual
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2018
Actual
2019
Budget
2020
Budget
1.0 1.0 1.0
2.0 2.0 2.0
0.375 0.0 0.0
1.0 1.0 1.0
1.0 1.0 1.0
1.0 1.0 1.0
6.375 6.000 6.000
0.0 0.0 1.0 1.0 1.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 655,942 $ 670,942 $ 724,084
Supplies 0 0 3,008 3,000 3,000
Services & Charges 0 0 294,699 356,795 392,745
Nonrecurring - Retail Recruiter 0 0 23,000 25,000 0
Total Engineering Division $ 0 $ 0 $ 976,649 $ 1,055,737 $ 1,119,829
73
Fund: 001
Dept: 040
General Fund
Community & Public Works
Spokane Valley
2020 Budget
043 - Building and Planning Division
The Building and Planning Division is responsible for implementing and enforcing the State Building Code as required by state
law. The purpose of the International Codes, as adopted by the State of Washington and City of Spokane Valley, is to
promote the health, safety, and welfare of the occupants or users of the building and structures and the general public by
requiring minimum performance standard for structural strength, exit systems, stability sanitation, light, ventilation, energy
conservation, and fire safety to ensure the City's comply with various codes.
The Planning program's current primary responsibilities include processing revisions to the City's Municipal Code, reviewing
land use applications to ensure compliance with adopted development regulations, with the State Environmental Policy Act
(SEPA)(RCW 43.21C), and with the state subdivision law (RWC 58.17).
Accomplishments for 2019
• Implemented electronic submittals and plan review.
• Continued to expand online permitting.
• Began Code Enforcement educational awareness program to inform the public.
• Continued cross training of staff to facilitate coverage during times of lean staffing.
• Maintained relationships with regional jurisdictions and outside review agencies.
• Processed 2019 Comprehensive Plan amendments.
• Successfully recruited and filled five vacant positions.
Goals for 2020
• Enhance electronic plan submittal/review capabilities.
• Continue to expand online permitting to include additional project types.
• Begin process for scanning commercial address files.
• Continue to develop educational opportunities for public awareness of Code Enforcement Program.
• Seek additional opportunities to develop relationships with outside agencies.
• Repair/enhance SMARTGov reporting accuracy.
• Participate in SMARTGov system focus group with other jurisdictions.
• Utilize Office of City Attorney staff expertise related to legal aspects of code enforcement to improve case close-out.
• Work with Economic Development team to improve website content/function.
• Install customer terminal in Permit Center for self-help services.
• Implement 2018 building codes as per SBCC adoption; process CTA related to SVMC Title 24 accordingly.
Budget Summary
Personnel - FTE Equivalents
Administrative Assistant
Assistant Building Official
Building Inspector II
Building Official
Code Enforcement Officer
Development Service Coordinator
Engineering Tech
Office Assistant I
Office Assistant II
Permit Facilitator
Permit Specialist/Facilitator
Planner
Plans Examiner
Senior Planner
Senior Plans Examiner
Total FTEs
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
0.0 0.0 1.0 1.0 1.0
0.0 0.0 1.0 1.0 1.0
0.0 0.0 3.0 3.0 3.0
0.0 0.0 1.0 1.0 1.0
0.0 0.0 1.0 1.0 2.0
0.0 0.0 1.0 1.0 1.0
0.0 0.0 1.0 1.0 1.0
0.0 0.0 2.0 3.0 3.0
0.0 0.0 0.0 1.0 1.0
0.0 0.0 2.0 1.0 0.0
0.0 0.0 0.0 1.0 2.0
0.0 0.0 3.0 3.0 3.0
0.0 0.0 1.0 1.0 1.0
0.0 0.0 1.0 1.0 1.0
0.0 0.0 1.0 0.0 0.0
0.0 0.0 19.0 20.0 21.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 1,614,227 $ 1,926,519 $ 2,044,559
Supplies 0 0 25,114 44,200 47,000
Services & Charges 0 0 228,090 285,755 328,855
Intergovernmental Payments 0 0 38,718 25,000 0
Nonrecurring expenditures 0 0 0 0 13,700
Total Building Division $ 0 $ 0 $ 1,906,149 $ 2,281,474 $ 2,434,114
74
Fund: 001
Dept: 058
General Fund
Community & Economic Development
Spokane Valley
2020 Budget
The Community and Economic Development Department was consolidated into the new Community and Public Works
Department during the City's reorganization effective April 1, 2017. Historical information will be included here for comparison
purposes until the prior years' activity drops off of the below Budget Summary.
050 - Administration Division
Budget Summary
Personnel - FTE Equivalents
Community Development Director
Administrative Assistant
Total FTEs
2016
Actual
1.0
1.0
2.0
2017
Actual
1.0
1.0
2.0
2018
Actual
0
0
0
2019
Budget
0
0
0
2020
Budget
0
0
0
Budget Detail
Wages, Payroll Taxes & Benefits $ 247,129 $ 77,974 $ 0 $ 0 $ 0
Supplies 3,207 2,463 0 0 0
Services & Charges 11,381 9,484 0 0 0
Nonrecurring expenditures 335,204 0 0 0 0
Total Administrative Division $ 596,921 $ 89,921 $ 0 $ 0 $ 0
Personnel - FTE Equivalents
Engineer
Senior Planner - CD
E.D. Project Specialist
Total FTEs
051 - Economic Development Division
Budget Summary
2016
Actual
0.65
1.0
1.0
2.65
2017
Actual
0.65
1.0
1.0
2.65
2018
Actual
0
0
0
0
2019
Budget
0
0
0
0
2020
Budget
0
0
0
0
Budget Detail
Wages, Payroll Taxes & Benefits $ 291,881 $ 439,185 $ 0 $ 0 $ 0
Supplies 965 1,517 0 0 0
Services & Charges 191,615 231,253 0 0 0
Nonrecurring expenditures 0 144,200 0 0 0
Total Economic Development Division $ 484,461 $ 816,155 $ 0 $ 0 $ 0
75
Fund: 001
Dept: 058
General Fund
Community & Economic Development
Spokane Valley
2020 Budget
Personnel - FTE Equivalents
Development Services Manager
Engineer
Assistant Engineer
Senior Planner
Planner
Maint/Construction Inspector
Code Enforcement Officer
ROW Inspector
Office Assistant I
Senior Engineer
Engineering Technician
Total FTEs
Budget Detail
Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Intergovernmental Payments
Total Development Services Division
Personnel - FTE Equivalents
Building Official
Building Inspector II
Planner
Development Service Coordinator
Engineering Tech
Office Assistant I
Permit Facilitator
Plans Examiner
Senior Plans Examiner
Code Enforcement Officer
Assistant Planner
Total FTEs
Budget Detail
Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Total Building Division
055/056 - Development Services Division
Budget Summary
2016
Actual
1.0
2.0
1.0
1.0
2.0
1.0
1.0
1.0
1.0
0.0
0.0
11.0
$ 1,158,836
10,657
251,364
21,662
$ 1,442,519
2017
Actual
1.0
2.0
1.0
1.0
2.0
1.0
0.0
1.0
1.0
0.0
0.0
10.0
2018
Actual
0
0
0
0
0
0
0
0
0
0
0
0
$ 843,860 $
10,374
227,112
39,546
2019
Budget
0
0
0
0
0
0
0
0
0
0
0
0
0 $
0
0
0
$ 1,120,892 $
057 - Building Division
Budget Summary
2016
Actual
1.0
3.0
2.0
1.0
1.0
2.0
2.0
1.0
1.0
0.0
0.0
14.0
$ 1,900,828
25,894
287,341
$ 2,214,063
2017
Actual
1.0
3.0
1.0
1.0
1.0
2.0
2.0
1.0
1.0
1.0
0.0
14.0
$ 1,096,598
10,413
75,917
$ 1,182,928
2020
Budget
0
0
0
0
0
0
0
0
0
0
0
0
0 $
0
0
0
0 $
2018
Actual
0
0
0
0
0
0
0
0
0
0
0
0
0 $
2019
Budget
0
0
0
0
0
0
0
0
0
0
0
0
0 $
0
0
0 $
0
0
0
0
0
2020
Budget
0
0
0
0
0
0
0
0
0
0
0
0
0 $ 0
0 0
0 0
0 $ 0
76
Fund: 001
Dept: 076
General Fund
Parks & Recreation
Spokane Valley
2020 Budget
The Parks and Recreation Department is composed of six divisions including Administration, Maintenance,
Recreation, Aquatics, Senior Center, and CenterPlace. The overall goal of the department is to provide quality
recreation programs and acquisition, renovation, development, operation and maintenance of parks and maintenance
of parks and recreation facilities.
000 - Parks Administration Division
The Administration Division provides direction and leadership for the Parks and Recreation Department in implementing
the goals and objectives of the City Council and facilitates the general upkeep of parks and public areas of the City.
Accomplishments for 2019
• Construct new restroom at Browns Park.
• Complete the Appleway Trail University to Pines Amenities project.
• Add a swingset to Edgecliff Park.
• Repair/replace poured in place surfacing at Discovery Playground.
• Completed one land acquisition.
• Begin the design of the Evergreen to Sullivan section of the Appleway Trail.
• Completed the update to the Parks and Recreation Master Plan.
• Continue to implement the Browns Park Master Plan.
Goals for 2020
• Complete Phase 2 of CenterPlace West Lawn Master Plan.
• Complete construction of play equipment, restroom and shelter at Browns Park.
• Complete construction of the Evergreen to Sullivan section of the Appleway Trail.
• Work with DNR on the partnership for the 100 acre natural area adjacent to Mirabeau Park.
• Complete one land acquisition.
Personnel - FTE Equivalents
Parks & Recreation Director
Administrative Assistant
Total FTEs
Budget Detail
Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Nonrecurring expenditures
Total Parks Administration Division
Budget Summary
2016
Actual
1.0
1.0
2.0
$ 232,889
3,258
22,803
83,951
$ 342,901
2017
Actual
1.0
1.0
2.0
2018
Actual
1.0
1.0
2.0
2019
Budget
1.0
1.0
2.0
2020
Budget
1.0
1.0
2.0
$ 242,763 $ 249,140 $ 271,865 $ 283,127
2,468 2,626 4,750 5,000
42,953 36,520 63,505 64,100
364,346 0 0 0
$ 652,530 $ 288,286 $ 340,120 $ 352,227
77
Fund: 001
Dept: 076
General Fund
Parks & Recreation
Spokane Valley
2020 Budget
300 - Maintenance Division
The Parks Maintenance Division is responsible for the contracted maintenance and upkeep of our parks and public areas
including the Centennial Trail.
Budget Detail
Supplies
Services & Charges
Total Maintenance Division
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 13,809 $ 1,625 $ 414 $ 4,000 $ 3,500
876,115 845,108 886,122 889,500 914,000
$ 889,924 $ 846,733 $ 886,536 $ 893,500 $ 917,500
301 - Recreation Division
The Recreation Division coordinates and facilitates the delivery of recreation programs and service throughout the
City and the City's Park system.
Accomplishments for 2019
• Provided a new summer camp for teens entering 6th -9th grades.
• Created new community event - Game On at Terrace View Park for parks and recreation month.
• Continue to provide quality recreation programs for the Spokane Valley Community.
• Created position description for Recreation Specialist position.
• Offer affordable community events for families, teens, and the Community.
Goals for 2020
• Expand and continue the summer camp for teens.
• Continue National Parks and Recreation community celebration at Terrace View Park.
• Provide walking program for community members.
• Continue to provide quality Recreation programs for Spokane Valley Community.
• Enhance Summer Parks Programs Kick -Off events.
• Foster relationships with Community partners.
Budget Summary
2016
Actual
Personnel - FTE Equivalents
Recreation Coordinator 1.0
Budget Detail
Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Total Recreation Division
2017
Actual
1.0
2018
Actual
1.0
2019
Budget
1.0
2020
Budget
1.6
$ 157,707 $ 95,062 $ 128,784 $ 161,863 $ 231,081
5,773 3,976 3,968 8,650 8,650
72,052 54,312 65,745 84,305 86,190
$ 235,532 $ 153,350 $ 198,497 $ 254,818 $ 325,921
78
Fund: 001
Dept: 076
General Fund
Parks & Recreation
Spokane Valley
2020 Budget
302 -Aquatics Division
The City of Spokane Valley owns three pools: Park Road Pool, Terrace View Pool, and Valley Mission Pool.
Services include open swim, swim lessons, swim team and facility rentals. In addition, the City leases a portion of
Valley Mission Park to Splashdown Inc. for a water park. The City currently is contracting with the YMCA for all aquatic
activities within the City. The YMCA provides the lifeguards and maintains the pools during the season.
Accomplishments for 2019
• Maintained full summer swimming program.
• Maintained Paws in the Pool Program.
• Continued to partner with Make A Splash to offer free swim sessions and water safety clinics at all pools.
Goals for 2020
• Maintain full summer swimming program.
• Maintain Paws in the Pool Program.
• Continue to partner with Make A Splash to offer free swim sessions at all pools.
• Continue to partner with Make A Splash to offer free water safety clinics at all pools.
Budget Summary
Budget Detail
Supplies
Services & Charges
Total Aquatics Division
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 1,517 $ 42 $ 240 $ 2,000 $ 2,000
460,474 474,626 471,427 489,153 499,853
$ 461,991 $ 474,668 $ 471,667 $ 491,153 $ 501,853
79
Fund: 001
Dept: 076
General Fund
Parks & Recreation
Spokane Valley
2020 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 2019
• Continued to enhance the resource and referral information at the reception desk to be better equipped to handle calls.
• Continued to work with the Board on providing board training classes.
• Worked closely with the Parks & Recreation Director on programs being offered to seniors.
• Developed transition plan for retiring Senior Center Specialist.
Goals for 2020
• Continue to enhance the resource and referral information at the reception desk to be better equipped to handle calls.
• Continue to work with the Board on providing board training classes.
• Work closely with the Parks & Recreation Director on programs being offered to seniors.
• Develop transition plan for new Senior Center staff.
Budget Summary
Personnel - FTE Equivalents
Senior Center Specialist
Total FTEs
2016
Actual
1.0
1.0
2017
Actual
1.0
1.0
2018
Actual
1.0
1.0
2019
Budget
1.0
1.0
2020
Budget
0.4
0.4
Budget Detail
Wages, Payroll Taxes & Benefits $ 85,521 $ 88,210 $ 90,998 $ 96,407 $ 36,347
Supplies 1,170 592 212 1,600 1,600
Services & Charges 1,645 1,473 870 4,900 5,500
Total Senior Center Division $ 88,336 $ 90,275 $ 92,080 $ 102,907 $ 43,447
80
Fund: 001
Dept: 076
General Fund
Parks & Recreation
Spokane Valley
2020 Budget
305 - CenterPlace Division
Construction of Mirabeau Point CenterPlace began in late 2003 and was completed mid -year 2005. The project
represented the culmination of eight years of planning and fundraising by Mirabeau Point Inc. and the joint involvement
of the City and Spokane County. The approximately 54,000 square foot facility houses the City of Spokane Valley
Senior Center, a great room/banquet facility, numerous meeting rooms, multi-purpose rooms and a high tech lecture hall.
The facility combines with Mirabeau Meadows Parks and Mirabeau Springs to form a regional focal point for Northeastern
Washington and Northern Idaho.
Accomplishments for 2019
• Added a Farmer's Market event to CenterPlace.
• Seek funding opportunities to finish construction of the CenterPlace West Lawn Master Plan.
• Updated Business and Marketing plan for CenterPlace.
• Developed a checklist of permits required for community events held on outdoor space to assist groups.
• Developed plan to attract more community events to outdoor venue space.
Goals for 2020
• Continue to improve Farmer's Market event at CenterPlace.
• Update/create a marketing plan to include new West Lawn venue improvements.
• Replace carpet in Park Admin offices and Rooms 108 and 111.
• Create marketing materials for West Lawn venue.
• Complete Phase 2 of the West Lawn Master Plan.
Budget Summary
Personnel - FTE Equivalents
Customer Relations/Facilities Coordinator
Administrative Assistant
Office Assistant I
Maintenance Worker
Total FTEs
2016
Actual
1.0
1.0
1.0
2.0
5.0
2017
Actual
1.0
1.0
1.0
2.0
5.0
2018
Actual
1.0
1.0
1.0
2.0
5.0
2019
Budget
1.0
1.0
1.0
2.0
5.0
2020
Budget
1.0
1.0
1.0
2.0
5.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 467,950 $ 491,576 $ 440,345 $ 541,273 $ 538,083
Supplies 59,418 81,169 74,498 70,774 85,537
Services & Charges 309,359 297,318 303,321 344,285 341,739
Nonrecurring Expenditures 21,420 1,000 8,255 0 9,500
Total CenterPlace Division $ 858,147 $ 871,063 $ 826,419 $ 956,332 $ 974,859
81
Fund: 001
Dept: 090
General Fund
General Government
Spokane Valley
2020 Budget
The General Government Department accounts for those activities that are not specific to the functions of any particular General
Fund Department or operation. Expenditures recorded here are composed of City Hall rent/bond payments; information
technology equipment and services; capital costs that benefit more than one department; support of agencies external to the City
that provide social service programs and economic development services; and transfers to other City funds for property/casualty
insurance premiums (Fund #502), park capital projects (Fund #309) and the pavement preservation program (Fund #311).
Budget Summary
Supplies
Employee Recognition -Operating Supplies
Office & Operating Supplies
Small Tools & Minor Equipment
Computer Hardware - Non Capital
Computer Software - Non Capital
Office & Operating Supplies
2016
Actual
$ 599
41
5,825
54,773
20,859
9,196
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 1,674 $ 2,975 S 1,700 $ 1,700
552 432 0 0
3,030 2,907 6,900 5,600
46,050 24,674 42,250 46,700
11,249 8,417 25,800 35,300
8,876 4,242 9,700 9,700
91,293 71,431 43,646 86,350 99,000
Other Services & Charges
Professional Services - Misc Studies 99,509 81,667 173,310 245,000 218,000
Accounting & Auditing 82,775 83,684 86,302 95,000 95,000
Employee Recognition & Safety Program 917 0 0 1,000 1,000
Postage 82 0 215 2,500 2,500
Telephone Service 7,077 11,205 12,319 12,300 12,500
Cell Phones 1,680 1,649 2,297 5,700 3,000
Internet Service 8,114 7,696 8,639 9,000 9,000
Taxes and Assessments 0 912 781 1,000 1,000
Electricity 0 0 1,462 0 0
City Wide Records Management 0 0 0 10,000 10,000
Sewer 0 523 949 500 0
City Hall Rent 437,864 0 0 0 0
Facility Repairs & Maintenance 1,595 4,003 8,508 0 5,000
Professional Services 0 0 1,400 0 0
Equip Repair & Maint-Hardware Support 34,611 35,959 26,572 36,800 32,200
IT Support 12,659 18,716 30,312 29,200 27,500
Software Licenses & Maintenance 82,967 88,525 86,169 91,900 91,200
Merchant Charges (Bankcard Fees) 287 186 226 500 500
Network Infrastructure Access 17,662 4,732 4,714 6,000 5,000
Equipment Rental 4,261 4,264 4,264 4,300 4,300
Interfund Vehicle Lease 500 1,000 500 500 500
Printing & Binding 589 0 646 600 600
Miscellaneous Services 5,378 4,919 6,992 5,400 7,000
General Operating Leases: Computer 46,480 57,556 53,894 65,000 55,000
Economic Development -Site Selector 9,041 9,373 10,897 10,000 11,000
Outside Agencies- Social Svc & Econ. Dev. 0 91,924 82,381 182,000 182,000
Professional Services - Economic Dev. 60,216 0 0 0 0
Contracted economic dev. 43,000 0 0 0 0
Professional Services - Social Services 43,496 55,911 66,251 0 0
Alcohol Treatment: Liquor Excise Tax 8,710 9,077 9,594 9,000 9,600
Alcohol Treatment: Liquor Profits 16,081 15,900 15,725 16,000 16,000
$ 1,025,551 $ 589,383 $ 695,319 $ 839,200 $ 799,400
(continued to next page)
82
Fund: 001
Dept: 090
General Fund
General Government
Spokane Valley
2020 Budget
(continued from previous page)
Intergovernmental Services
Election Costs
Voter Registration
Taxes and assessments
Spokane County Air Pollution Authority
Capital Outlays
Computer Hardware - Capital
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 0 $ 69,973 $ 91,980 $ 106,300 $ 110,000
85,893 86,932 20 100,000 100,000
892 0 0 12,100 12,100
116,432 130,928 134,493 137,300 140,411
203,217 287,834 226,493 355,700 362,511
23,802
23,802
7,387 125,799
7,387 125,799
65,000 57,500
65,000 57,500
Debt Service: Principal
Interest and Other Debt Service Costs 624 600 600 600 600
Interfund Payments for Service
Transfer out - #204 (City Hall bond payment) 198,734 397,350 399,350 401,250 401,450
Transfer out - #309 (park capital prof) 260,122 160,000 160,000 160,000 160,000
Transfer out - #310 (bond pmt > $434.6 lease) 72,500 0 0 0 0
Transfer out - #310 (city hall o&m costs) 271,700 0 0 0 0
Transfer out - #311 (pvmnt preservation) 943,800 953,200 962,700 972,300 982,023
Transfer out - #501 (CenterPlace kitchen reserve) 0 36,600 36,600 36,600 36,600
Transfer out - #502 (risk management) 325,000 350,000 370,000 390,000 410,000
2,071,856 1,897,150 1,928,650 1,960,150 1,990,073
Miscellaneous
SCRAPS pass through 1,209 1,145 1,137 1,300 1,300
Leasehold Excise Tax Pass -Through 628 778 544 800 800
1,837 1,923 1,681 2,100 2,100
Subtotal Recurring Expenditures $ 3,418,180 $ 2,855,707 $ 3,022,188 $ 3,309,100 $ 3,311,184
Nonrecurring/Nonrecurring Capital
City Hall lease payment (2017 final year) 0 438,565 0 0 0
IT capital replacement 0 26,386 0 0 0
Computer Hardware - Capital 76,119 111,451 23,877 102,000 190,000
Computer Software - Capital 10,870 0 0 5,000 0
City Hall Generator 0 0 0 203,000 0
Transfer out - #122 (Replenish Winter Weather Resen 15,043 258,000 490,000 120,000 0
Transfer out - #309 (Park Capital) 0 0 423,206 1,681,000 1,500,000
Transfer out - #312 (capital reserve fund) 1,828,723 3,003,929 3,795,429 7,109,300 0
Transfer out - #314 (RR Grade Separation) 0 1,200,000 0 0 0
Transfer out - #501 (new code enf. vehicle) 0 0 0 0 30,000
1,930,755 5,038,331 4,732,512 9,220,300 1,720,000
Total Govemmental Division $ 5,348,935 $ 7,894,039 $ 7,754,700 $ 12,529,400 $ 5,031,184
83
Fund: 101
Street Fund
Spokane Valley
2020 Budget
The Street Fund was established to account for the activities associated with the provision of 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. Maintenance work includes snow and ice control, street pavement repairs,
traffic signals and signs, landscaping and vegetation control, and many other street maintenance and repair activities.
Accomplishments for 2019
• Continued development of a comprehensive Pavement Preservation Program.
• Renewed contracts with private contractors for street maintenance services.
• Continued the evaluation of the traffic management system to keep in-house or integrate into SRTMC.
• Developed a preliminary maintenance program for traffic signal components to address aging infrastructure.
• Continued evaluations of traffic signal timings for improved traffic through the Argonne, Pines, and Sullivan Corridors.
• Continued on-going roadway maintenance and repairs utilizing in-house and contracted services.
Goals for 2020
• Implement new contracts with private contractors for street maintenance services.
• Continue on-going roadway and bridge maintenance and repairs.
• Finalize the 6 -year Bridge Maintenance Program and begin its implementation.
• Implement identified signal timing plans for the Argonne, Pines, and Sullivan Corridors.
• Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will
include transportation operations facilities.
• Finalize a comprehensive Pavement Preservation Program, including funding source identification.
Budget Summary
Personnel - FTE Equivalents
Assistant Engineer
Construction Inspector
Engineering Tech II
Maintenance/Construction Inspector
Planning Grants Engineer
Public Works Superintendent
Senior Engineer - Traffic
Traffic Engineer
Total FTEs
2016
Actual
1.0
0.0
0.0
2.35
0.375
1.0
1.0
0.0
5.725
2017
Actual
1.0
0.0
0.0
2.35
0.375
1.0
1.0
0.0
5.725
2018
Budget
1.0
0.0
0.0
2.35
0.375
1.0
1.0
0.0
5.725
2019
Budget
0.25
1.50
0.25
2.35
0.375
1.0
1.0
1.0
7.725
2020
Budget
0.0
1.50 *
0.25 *
2.35 *
0.375 *
1.0
1.0
1.0
7.475
(continued to next page)
• These positions are budgeted partially to the Street Fund with the balance budgeted as a part of the General Fund,
Capital Projects Funds, and the Stormwater Fund #402.
84
Fund: 101
Street Fund
Spokane Valley
2020 Budget
(continued from previous page)
Revenues
Utility Tax
Motor Vehicle Fuel Tax
Multimodal Transportation Revenue
Right -of -Way Maintenance Fee
Investment Interest
Miscellaneous
Insurance proceeds
Budget Summary
2016
Actual
$ 2,069,309
2,005,870
95,509
56,035
5,886
226
59,426
2017
Actual
$ 1,892,906
2,032,175
98,994
136,112
7,844
0
85,074
2018
Actual
$ 1,758,370
2,063,390
133,525
94,571
17,503
22,265
11,711
Total revenues 4,292,261 4,253,105 4,101,335
Nonrecurring Revenues
Grant Proceeds 12,066 1,340 0 0 0
Utility Tax Recovery 0 138,896 160,254 0 0
Transfers in - #122 0 0 0 120,000 0
Transfersin-#312 0 0 0 907,544 1,364,706
Total Nonrecurring Revenues 12,066 140,236 160,254 1,027,544 1,364,706
2019
Budget
$ 1,600,000
2,030,900
132,200
70,000
6,000
10,000
0
3,849,100
2020
Budget
$ 1,521,000
2,046,700
131,500
70,000
17,000
10,000
0
3,796,200
Expenditures
Wages, Payroll Taxes & Benefits 728,627 811,264 774,688 1,057,744 1,059,613
Supplies 87,533 98,747 94,918 113,300 146,050
Services&Charges 2,122,931 2,125,091 2,014,797 2,326,974 2,426,467
Snow Operation 409,635 637,358 580,166 497,200 543,776
Intergovernmental Payments 836,101 748,291 824,175 855,000 922,000
Transfers out - #001 39,700 39,700 39,700 0 0
Transfers out - #311 (pvmnt pres) 67,342 67,342 67,342 0 0
Interfund Vehicle Lease -#501 (non -plow) 31,000 23,250 21,250 21,250 14,500
Interfund Vehicle Lease -#501 (plow replace) 40,000 77,929 77,929 77,929 48,500
Nonrecurring Expenditures
Storage Unit at the Maintenance Facility 4,871 0 0 0 0
Construction 0 0 21,216 0 0
Traffic control improvements 59,695 0 17,252 68,000 0
Transportation Mgmt Center 1,465 0 0 0 0
Traffic Control Devices- Repair & Maint 0 0 10,478 0 0
Battery Backups for Intersections 0 15,579 0 0 0
Total Nonrecurring expenditures 4,428,900 4,644,551 4,543,911 5,017,397 5,160,906
Revenues over (under) expenditures (124,573) (251,210) (282,322) (140,753) 0
Beginning fund balance 1,443,077 1,318,504 1,067,294 784,972 644,219
Ending fund balance $ 1,318,504 $ 1,067,294 $ 784,972 $ 644,219 $ 644,219
85
Fund: 103
Paths & Trails Fund
Spokane Valley
2020 Budget
The State of Washington collects a $0.494 per gallon motor vehicle fuel tax at the pump. Of this amount, the State remits
a portion of the tax back to cities on a per capita basis. For 2020 the Municipal Research and Services Center estimates the
distribution back to cities will be $21.25 per person. Based upon a City of Spokane Valley population of 96,720 (per the
Washington State Office of Financial Management on April 1, 2019) we anticipate the City will collect $2,055,300 in 2020.
RCW 47.030.050 specifies that 0.42% of this tax must be expended for the construction of paths and trails and based upon
the 2020 revenue estimate this computes to $8,600. The balance or $2,046,700 will be credited to Fund #101 for Street
maintenance and operations.
The portion of the motor vehicle tax allocated to the Paths and Trails Fund is by State Law restricted for the construction
and/or improvement of paths and trails within the City. Because the cost of such projects is typically much greater
than the funds generated in a single year, we typically leave the fund balance untouched until an adequate fund balance
is available. The City transferred $50,000 in 2014 and $9,300 in 2016 and $50,000 in 2018 to Parks Capital Projects
Fund #309 to be applied towards the Appleway Trail projects.
Revenues
Motor Vehicle Fuel (Gas) Tax
Investment Interest
Total revenues
Expenditures
Capital Outlay
Transfers out- #309
Total expenditures
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 8,460 $ 8,571 $ 8,703 $ 8,800 $ 8,600
170 369 390 400 400
8,630 8,940 9,092 9,200 9,000
0 0 0 0 0
9,300 0 50,000 0 0
9,300 0 50,000 0 0
Revenues over (under) expenditures (670) 8,940 (40,908) 9,200 9,000
Beginning fund balance 38,054 37,384 46,325 5,417 14,617
Ending fund balance $ 37,384 $ 46,325 $ 5,417 $ 14,617 $ 23,617
86
Fund: 104
Hotel/Motel Tax - Tourism Facilities Fund
Spokane Valley
2020 Budget
The Hotel/Motel Tax - Tourism Facilities Fund accounts for the receipt and expenditure of a special excise tax of
1.3% on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for
capital expenditures for acquiring, constructing, making improvements to or other related capital expenditures for large
sporting venues, or venues for tourism -related facilities, which facilities generate overnight guests at lodging facilities
subject to the taxes imposed.
Revenues
Hotel/Motel Tax
Investment Interest
Transfers in - #105
Total revenues
Expenditures
Capital Outlay
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 387,333 $ 400,509 $ 415,295 $ 390,000 $ 420,000
1,552 6,854 24,182 7,000 24,000
0 250,000 250,000 275,000 0
388,885 657,363 689,477 672,000 444,000
0
0
0 0
0 0 0 0
0
0
388,885 657,363 689,477 672,000 444,000
182,347 571,232 1,228,595 1,918,072 2,590,072
$ 571,232 $ 1,228,595 $ 1,918,072 $ 2,590,072 $ 3,034,072
Fund: 105
Hotel/Motel Tax Fund
Spokane Valley
2020 Budget
The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of 2% 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 tourism promotion, acquisition or operation of tourism -related facilities, and marketing
of special events and festivals designed to attract tourists.
Revenues
Hotel/Motel Tax
Investment Interest
Total revenues
Expenditures
Tourism Promotion
Transfers out- #001
Transfers out- #104
Transfers out- #309
Total expenditures
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 596,373 $ 615,980 $ 646,975 $ 600,000 $ 650,000
1,275 3,549 7,058 2,000 6,000
597,648 619,529 654,033 602,000 656,000
498,172 351,674 321,934 242,000 795,000
30,000 15,778 26,037 30,000 30,000
0 250,000 250,000 275,000 0
58,387 0 0 0 0
586,559 617,452 597,971 547,000 825,000
Revenues over (under) expenditures 11,089 2,077 56,062 55,000 (169,000)
Beginning fund balance 208,701 219,790 221,867 277,929 332,929
Ending fund balance $ 219,790 $ 221,867 $ 277,929 $ 332,929 $ 163,929
87
Fund: 106
Solid Waste Fund
Spokane Valley
2020 Budget
In 2003, the City of Spokane Valley entered into an interlocal agreement with the City of Spokane and Spokane County
to join the existing Spokane Regional Solid Waste Management System for a period of eight years. In 2011, that
agreement was extended through November 16, 2014.
Committed to ensuring Spokane Valley citizens are provided with solid waste services that are affordable, sustainable,
and environmentally responsible, in June 2014 the City of Spokane Valley opted to contract for solid waste transfer,
transport and disposal services with Sunshine Recyclers, Inc. Services provided under the contract were effective
November 17, 2014, and continue for a period of ten years with options for two three-year extensions. Terms of the
contract require Sunshine to pay the City an annual administrative fee of $125,000 that will be used by the City to offset
contract administrative costs and solid waste management within the city, including solid waste public educational
efforts. The contract also provides that a road maintenance fee will be paid by Sunshine at the rate of $1 per ton for
each ton in excess of 45,500 tons in a single contract year. Payments will be made to the City by March 31 of the year
following the calendar year being measured.
In June 2017, the City entered a contract with Waste Management for the collection of garbage, recyclables, and
compostables for the period of April 1, 2018 through March 31, 2028 with the option of two additional two-year extensions.
Terms of the contract require Waste Management to pay the City a one-time fee of $47,500 upon contract execution to
reimburse the City for the costs of procuring the contract. Waste Management is also required to pay the City an
monthly administrative fee of 12.5% of gross receipts, which is estimated to be approximately $1,500,000 in 2020.
During the years of 2013 and 2014, the General Fund #001 funded various studies and fees related to the solid waste
program and transferred $60,000 to the Solid Waste Fund #106 for the purpose of providing information materials
and marketing necessary to inform residents and businesses of the change in solid waste transfer, transport and
disposal. The total amount paid out of the General Fund for these expenditures was $202,121. Beginning in 2015 the
Solid Waste Fund will reimburse the General Fund for these costs over a 5 -year period, which equates to a
payment of annually of $40,425 in the years 2015 through 2018, and a final payment of $40,422 in 2019.
Revenues
Administrative fees
Solid Waste Road Wear Fee
Investment interest
Total revenues
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 125,000 $ 172,550 $ 182,900 $ 225,000 $ 225,000
17,677 59,389 1,108,028 1,500,000 1,500,000
184 1,334 12,487 1,300 12,000
142,861 233,273 1,303,415 1,726,300 1,737,000
Expenditures
Education & Contract Administration 66,188 81,288 22,313 185,878 237,000
Transfers out - #001 40,425 40,425 40,425 40,422 0
Transfersout-#311 0 0 1,000,000 1,608,028 1,500,000
Total expenditures 106,613 121,713 1,062,738 1,834,328 1,737,000
Revenues over (under) expenditures 36,248 111,560 240,677 (108,028) 0
Beginning fund balance 42,874 79,122 190,682 431,359 323,331
Ending fund balance $ 79,122 $ 190,682 $ 431,359 $ 323,331 $ 323,331
88
Fund: 107
PEG Fund
Spokane Valley
2020 Budget
Under the City's cable franchise, the franchise grantee remits to the City as a capital contribution in support of Public
Education Government (PEG) capital requirements an amount equal to $0.35 per subscriber per month to be paid to
the City on a quarterly basis for the life of the franchise. Capital contributions collected under this agreement are allocated
to PEG capital uses exclusively. PEG capital uses include in part the set up of equipment in the City Council Chambers
that allows Spokane Valley to broadcast Council meetings both live and through subsequent reviews via digital recordings
available on the City's website.
Revenues
Comcast PEG contribution
Investment interest
Total revenues
Expenditures
PEG Reimbursement - CMTV
New City Hall Council Chambers
Capital Outlay
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 79,427 $ 76,471 $ 81,322 $ 76,000 $ 79,000
784 1,676 971 0 0
80,211 78,147 82,293 76,000 79,000
117,000 0 38,955 40,100 39,500
5,435 208,714 0 0 0
18,617 54,937 13,344 31,000 45,500
141,052 263,651 52,299 71,100 85,000
(60,841) (185,504) 29,994 4,900 (6,000)
301,182 240,341 54,837 84,831 89,731
$ 240,341 $ 54,837 $ 84,831 $ 89,731 $ 83,731
Fund: 120
CenterPlace Operating Reserve Fund
Spokane Valley
2020 Budget
The CenterPlace Operating Reserve Fund was established as a result of a covenant related to the issuance of limited
tax general obligation bonds initially issued in 2003 and refunded in 2014. The bonds were issued for the purpose of
constructing the CenterPlace facility. As a part of the bond issuance the City agreed to establish a $300,000 operating
reserve account that could be used to make debt service payments on the bonds and/or pay for operating expenses of
CenterPlace. If at any time the City were to draw on these reserves it would have to prepare and follow a plan for
reinstatement of those funds drawn. This reserve is required to be in place for the life of the bonds which run through
December 1, 2033.
Revenues
Investment Interest
Transfers in
Total revenues
Expenditures
Operations
Total expenditures
Budget Summary
2016
Actual
$
2017
Actual
0 $
0
0
2018
Actual
0 $
0
0
2019
Budget
0 $
0
0
2020
Budget
0 $
0
0
0 0 0 0
0 0 0 0
0
0
0
0
0
Revenues over (under) expenditures 0 0 0 0 0
Beginning fund balance 300,000 300,000 300,000 300,000 300,000
Ending fund balance $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000
89
Fund: 121
Service Level Stabilization Reserve Fund
Spokane Valley
2020 Budget
The City has committed to maintaining an ending fund balance in the General Fund of at least 50% of recurring expenditures
which is equivalent to 6 -months of operations. The Service Level Stabilization Reserve Fund serves as an emergency source
of temporary financing to the General Fund in the event a downturn in the local economy resulted in a reduction of revenues
that would otherwise compromise either the General Fund's minimum 50% reserve balance or historical levels of service.
If an event such as a downturn in the economy resulted in the General Fund reserves dropping below 50% of recurring
expenditures, then the Service Level Stabilization Reserve Fund could be drawn against to maintain the fund balance
minimum. In no event would the Service Level Stabilization Reserve Fund be reduced to less than 60% of the current
$5.5 million balance or $3.3 million. During 2018, this reserve balance was capped at $5.5 million and any additional interest
earned was accumulated in the General Fund. This represents a Fiscal Policy of the City that is also stated in the City
Manager's 2020 Budget Message located near the front of this budget document.
Revenues
Investment Interest
Transfers in
Total revenues
Expenditures
Operations
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2016
Actual
2017
Actual
2018
Actual
$ 21,636 $ 16,575 $
O 0
21,636 16,575
2019
Budget
0 $
0
0
0
0
0
O 0 0 0
O 0 0 0
21,636 16,575 0 0
2020
Budget
$
0
0
0
0
0
0
5,461,789 5,483,425 5,500,000 5,500,000 5,500,000
$ 5,483,425 $ 5,500,000 $ 5,500,000 $ 5,500,000 $ 5,500,000
Fund: 122
Winter Weather Reserve Fund
Spokane Valley
2020 Budget
The Winter Weather Reserve Fund was established through Ordinance No. 05-018 to provide an emergency reserve for use
during unusually harsh winters and storms where the Street Fund #101 budget and fund balance are inadequate to
accommodate the amount of related street maintenance, including but not limited to snow plowing, sanding, and deicing, that
may be necessary. In the event the City draws against this fund in any given winter, we will strive to replenish the balance back
to approximately $500,000 through subsequent years' transfers. Due to the uncertainty of when this fund might be drawn
upon we actually budget the same $500,000 in both 2018 and 2019 even though we recognize there exists only $500,000
to address this issue if it should arise.
Revenues
Investment Interest
Transfers in - #001
FEMA Grant Proceeds
Total revenues
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 1,961 $ 3,712 $ 5,353 $ 5,000 $ 5,400
15,043 258,000 490,000 120,000 0
38,804 3,170 0 0 0
55,808 264,882 495,353 125,000 5,400
Expenditures
Transfer out - #101 0 0 0 120,000 0
Street Maintenance Expenditures 257,445 500,000 0 500,000 500,000
Total expenditures 257,445 500,000 0 620,000 500,000
Revenues over (under) expenditures (201,637) (235,118) 495,353 (495,000) (494,600)
Beginning fund balance 444,472 242,835 7,717 503,070 508,070
Ending fund balance $ 242,835 $ 7,717 $ 503,070 $ 8,070 $ 13,470
90
Fund: 204
Limited Tax General Obligation (LTGO) Bond - Debt Service Fund
Spokane Valley
2020 Budget
This fund is used to account for the accumulation of resources for, and the payment of limited tax general obligation (LTGO)
bonds also referred to as councilmanic or non -voted bonds. When LTGO bonds are issued the City irrevocably pledges
the full faith, credit and resources necessary to make timely payments of principal and interest, within constitutional and
statutory limitations pertaining to non -voted general obligations.
In 2003 the City issued $9,430,000 in LTGO bonds, the proceeds of which were used to finance both the construction of
CenterPlace and road and street improvements surrounding the facility. In 2014 the City refunded the LTGO bonds in order
to take advantage of lower interest rates which resulted in a reduction in subsequent annual bond payments (much like
refinancing a home mortgage). At the completion of the bond refunding there remained $7,035,000 of LTGO bonds. Of this
total:
• $5,650,000 remained on the original debt used towards the construction of CenterPlace. These bonds will be paid
off in annual installments over the 20 -year period ending December 1, 2033. Annual debt service payments on these
bonds are provided by the Spokane Public Facilities District. At January 1, 2020, the outstanding balance on this
portion of the bond issue will be $4,390,000.
• $1,385,000 remained on the original debt used towards the road and street improvements. These bonds will be paid
off in annual installments over the 10 -year period ending December 1, 2023. Annual debt service payments on these
bonds are provided by equal distributions from the 1st and 2nd quarter percent real estate excise tax (Funds #301
and #302). At January 1, 2020, the outstanding balance on this portion of the bond issue will be $590,000.
In 2016 the City issued $7,275,000 in LTGO bonds, the proceeds of which will be used to finance the construction of a new
City Hall building along with $6.3 million of City cash that has been set aside for this purpose. These bonds will be paid off
in annual installments over the 30 -year period ending December 1, 2045. Annual debt service payments on these bonds are
provided by transfers in from the General Fund. At January 1, 2020, the outstanding balance on the bond issue will be
$6,735,000.
Revenues
Spokane Public Facilities District
Transfers in - #001
Transfers in - #301
Transfers in - #302
Total revenues
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 380,300 $ 379,750 $ 414,050 $ 432,150 $ 459,500
198,734 397,350 399,350 401,250 401,450
83,400 79,426 82,000 82,475 80,375
83,400 79,425 82,000 82,475 80,375
745,834 935,951 977,400 998,350 1,021,700
Expenditures
Debt Service Payment - CenterPlace 380,300 379,750 414,050 432,150 459,500
Debt Service Payment - Roads 166,800 162,900 164,000 164,950 160,750
Debt Service Payments - City Hall/LTGO'16 198,734 397,350 399,350 401,250 401,450
Total expenditures 745,834 940,000 977,400 998,350 1,021,700
Revenues over (under) expenditures 0 (4,049) 0 0 0
Beginning fund balance 4,049 4,049 0 0 0
Ending fund balance $ 4,049 $ 0 0 0 0
91
Fund: 301
REET 1 Capital Projects Fund
Spokane Valley
2020 Budget
This fund is used to account for the collection and expenditures of the first one-quarter of one -percent real estate excise tax
(REET 1) that is authorized through RCW 82.46. This quarter percent must be expended for purposes identified in the capital
facilities plan element of our comprehensive plan. RCW 82.46.010(6), defines "capital projects" as:
those public works projects of a local government for planning, acquisition, construction, reconstruction, repair,
replacement, rehabilitation, or improvement of streets; roads; highways; sidewalks; street and road lighting systems;
traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; parks; recreational facilities; law
enforcement facilities; fire protection facilities; trails; libraries; administrative and judicial facilities.
Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted
for in Street Capital Projects Fund #303, Pavement Preservation Fund #311, and to pay for a portion of the annual bond payment
on the City's 2014 LTGO bonds that are accounted for in the LTGO Debt Service Fund #204.
Revenues
REET 1 - Taxes
Investment Interest
Total revenues
Expenditures
Transfers out - #204
Transfers out - #303
Transfers out - #311 (pavement preservation)
Transfers out - #314 (Barker Grade Separation)
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2016
Actual
$ 1,176,911
7,609
1,184, 520
83,400
579,636
365,286
3,893
2017
Actual
$ 1,503,787
21,598
1,525,385
79,426
294,558
660,479
111,941
1,032,215 1,146,404
2018
Actual
$ 1,968,317
47,046
2,015,363
2019
Budget
$ 1,400,000
22,000
1,422,000
2020
Budget
$ 1,000,000
35,000
1,035,000
82,000 82,475 80,375
901,287 475,736 1,089,148
685,329 734,300 772,639
(8,147) 451,053 49,041
1,660,469 1,743,564 1,991,203
152,305 378,981 354,894 (321,564) (956,203)
1,594,088 1,746,393 2,125,374 2,480,268 2,158,704
$ 1,746,393 $ 2,125,374 $ 2,480,268 $ 2,158,704 $ 1,202,501
92
Fund: 302
REET 2 Capital Projects Fund
Spokane Valley
2020 Budget
This fund is used to account for the collection and expenditures of the second one-quarter of one -percent real estate excise
tax (REET 2) that is authorized through RCW 82.46. This quarter percent may only be levied by cities that are planning under
the Growth Management Act and may only be expended for purposes identified in the capital facilities plan element of their
comprehensive plan. RCW 82.46.035(5) defines "capital projects" as:
public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement,
rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems, traffic signals,
bridges, domestic water systems, storm and sanitary sewer systems, and planning, construction, reconstruction,
repair, rehabilitation, or improvement of parks.
Noteworthy here is that acquisition of land for parks is not a permitted use of REET 2 receipts, although it is a permitted use for
street, water and sewer projects.
Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted
for in Street Capital Projects Fund #303, Pavement Preservation Fund #311, and to pay for a portion of the annual bond payment
on the City's 2014 LTGO bonds that are accounted for in the LTGO Debt Service Fund #204.
Revenues
REET 2 - Taxes
Investment Interest
Total revenues
Expenditures
Transfers out - #204
Transfers out - #303
Transfers out - #311 (pavement preservation)
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2016
Actual
$ 1,176,911
8,189
1,185,100
83,400
164,151
365,286
612,837
2017
Actual
$ 1,503,787
25,594
1,529,381
79,425
81,613
660,479
2018
Actual
$ 1,968,317
61,879
2,030,196
82,000
1,031,071
685,329
821,517 1,798,400
2019
Budget
$ 1,400,000
25,000
1,425,000
82,475
355,587
734,300
2020
Budget
$ 1,000,000
35,000
1,035,000
80,375
404,318
772,638
1,172,362 1,257,331
572,263 707,864 231,796 252,638 (222,331)
1,728,297 2,300,560 3,008,424 3,240,220 3,492,858
$ 2,300,560
$ 3,008,424 $ 3,240,220 $ 3,492,858 $ 3,270,527
93
Fund: 303
Street Capital Projects Fund
Spokane Valley
2020 Budget
The Street Capital Projects Fund accounts for monies used to finance street construction and reconstruction projects adopted in the City's 6 -year
Transportation Improvement Plan (TIP). Revenues to finance the projects comes from a combination of State and Federal Grants, which typically
cover upwards of 80% of projects costs, with the City match portion coming from transfers from the REET 1 Capital Projects Fund #301, REET 2
Capital Projects Fund #302, and sometimes Stormwater Management Fund #402.
Budget Summary
2016
Actual
Revenues
Grant Proceeds
Developer Contribution
Miscellaneous
Transfers in - #301
Transfers in - #302
Transfers in - #312 - Euclid Ave - Flora to Barker
Transfers in - #312 - 8th & Carnahan Intersection
Transfers in - #312 - Barker Corridor
Transfers in - #312 - Garland Ave
Total revenues
Expenditures
060 Argonne Rd Corridor Upgrade SRTC 06-31
069 Park Rd Reconstruction #2 (Repay Grant Fund)
123 Mission Ave -Flora to Barker
141 Sullivan & Euclid PCC
142 Broadway @ Argonne/Mullan
149 In -House Design - Sidewalk Infill
155 Sullivan Rd W Bridge Replacement
156 Mansfield Ave. Connection
166 Pines Rd (SR27) & Grace Ave. Intersect study
167 City wide safety improvements
201 ITS Infill Project Phase 1
205 Sprague/Barker Intersection Improvement
206 Sprague/Long Sidewalk Project
207 Indiana & Evergreen Transit Access Improv.
211 Sullivan Trent to Wellesley
221 McDonald Rd Diet (16th to Mission)
222 Citywide Reflective Signal Backplates
229 32nd Ave Preservation Project
233 Broadway Ave Street Pres -Sullivan to Moore
234 Seth Woodard Sidewalk Improvements
238 Mirabeau Pkwy & Pines (SR -27) Traffic Signal
239 Bowdish Sidewalk - 8th to 12th
2017
Actual
$ 4,951,033 $ 3,561,989
151,600 62,244
29 0
579,636 294,701
164,151 81,613
2,022,865 455,465
26,326 1,464,381
11,687 218,299
O 0
7,907,327 6,138,693
2018
Actual
$ 6,562,793
33,032
136
901,287
1,031,071
(1,251,465)
241,466
428,774
33,938
7,981,032
2019
Budget
$ 3,982,328
988,221
0
475,736
355,587
5,000
0
2,311,548
1,015,250
2020
Budget
$ 6,596,718
110,499
0
1,089,148
404,318
0
0
39,512
75,000
9,133,670 8,315,195
4,355 0 0 0 0
O 0 0 0 285,164
72,909 250,119 3,081,873 28,791 0
62,939 1,512,193 14,722 0 0
29,030 3,702 1,956,617 585 0
105 0 0 0 0
5,538,823 722,384 898 0 0
738 0 0 0 0
115,820 60,574 567,749 5,000 0
89,158 3,055 0 0 0
47,756 7,006 411,320 5,000 0
O 0 0 53,102 195,499
235 0 0 0 0
102,684 0 0 0 0
O (17,811) 0 0 0
436,143 675 0 0 0
0 38,355 15,548 0 0
434,801 0 0 0 0
56,085 0 0 0 0
393,046 0 0 0 0
410,454 (21) 0 0 0
63,282 389,898 0 0 0
(continued to next page)
94
Fund: 303
Street Capital Projects Fund
Spokane Valley
2020 Budget
(continued from previous page)
Expenditures, continued
247 8th & Camahan Intersection Improvements
249 Sullivan/Wellesley Intersection
250 9th Ave. Sidewalk
251 Euclid Ave. - Flora to Barker
258 32nd Ave Sidewalk - SR27 to Evergreen
259 N. Sullivan Corridor ITS Projects (PE start 201
263 Citywide Signal Backplates
264 8th Ave Sidewalk
265 Wellesley Sidewalk Project
267 Mission Ave Sidewalk
273 Barker/I-90 Interchange
275 Barker Rd Widening - River to Euclid
276 Barker Rd Widening - Euclid to Garland
278 Wilbur Rd Sidewalk - Boone to Broadway
279 Knox Ave Sidewalk - Hutchinson to Sargent
281 Highland Estates Connector
285 Indiana Ave Pres - Evergreen to Sullivan
287 University Pres - Dishman-Mica to 16th
291 Adams Sidewalk Infill
293 2018 CSS Citywide Reflective Signal BP
294 Citywide Reflective Signal Post Panels
295 Garland Avenue Extension
299 Argonne Rd Concrete Pvmt Indiana to Mont
300 Pines & Mission Intersection Improvement
301 Park & Mission Intersection Improvement
302 Ella Sidewalk - Broadway to Alki
303 S. Conklin Sidewalk
Contingency
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
2016
Actual
11,687
400
10,523
26,326
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,907,299
2017
Actual
218,299
15,112
181,053
2,601,774
32,157
96,567
143
11,606
20,727
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2018
Actual
428,774
90,162
0
293,956
428,840
58,713
96,218
355,465
26,314
34,453
0
29,144
33,938
16,631
11,687
27,661
0
0
0
0
0
0
0
0
0
0
0
0
6,147,567 7,980,683
28 (8,874) 349
75,538 75,566 66,692
2019
Budget
0
80,000
0
5,000
0
63,698
0
0
591,125
406,881
810,000
270,857
2,591,060
415,367
361,619
46,000
0
79,000
62,406
23,250
5,200
1,950,000
48,000
72,000
112,750
30,979
16,000
1,000,000
2020
Budget
0
100,000
0
0
0
810,232
0
0
0
19,852
90,000
3,729,143
0
0
0
0
300,000
0
444,645
99,000
47,775
150,000
32,000
516,000
0
371,760
124,125
1,000,000
9,133,670 8,315,195
0
0
67,041 67,041
$ 75,566 $ 66,692 $ 67,041 $ 67,041 $ 67,041
95
Fund: 309
Park Capital Projects Fund
Spokane Valley
2020 Budget
The Park Capital Projects Fund was created to account for park related capital improvements. The source of financing
typically consists of an annual transfer from the General Fund #001; however, in some years the City will utilize money
set aside for capital projects in other funds. This has occurred with transfers in from the Paths and Trails Fund #103 and
the Capital Reserve Fund #312, which have been applied towards various sections of the Appleway Trail project.
Revenues
Grant Proceeds
FEMA Grant Proceeds - Windstorm
Transfers in - #001 (General Fund)
Transfers in - #103 (Paths & Trails)
Transfers in - #105
Transfers in - #312 (Capital Reserve)
Investment Interest
Insurance Proceeds
Total revenues
Expenditures
176 Appleway Trail (Univ. to Pines)
227 Appleway Trail (Pines to Evergreen)
237 Appleway Trail (Sullivan to Corbin)
241 Pocket dog park - phase 2
242 Browns Park Splashpad
243 Browns Park championship volleyball
244 Park signs (3)
245 Terrace View playground equip (Windstorm)
261 Edgecliff Park Splashpad
268 Appleway Trail (Evergreen to Sullivan)
270 CenterPlace outdoor venue - Phase 1
271 Browns Park lighting and pathway
274 Park signs (Sullivan, Park Rd, Balfour)
280 Appleway Trail Amenities (Univ- Pines)
282 Browns Park volleyball courts
283 Electrical Upgrade Mirabeau Point Park
288 Heart of the Valley Sculpture Placement
296 Browns Park improvements
Swing sets
Resurface Discovery Park
CenterPlace west lawn improvements - Ph. 2
CenterPlace roof
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 150,230 $ 1,657,548 $ 1,605,948 $ 2,704,460 $ 2,500
21,875 0 0 0 0
260,122 160,000 583,206 1,841,000 1,660,000
9,300 0 50,000 0 0
58,388 0 0 0 0
37,132 277,437 289,661 311,238 7,500
722 215 183 0 0
7,857 0 0 0 0
545,626 2,095,200 2,528,998 4,856,698 1,670,000
25,325 0 0
137,063 1,816,928 14,860
41,123 129,986 2,127,384
81,064 0 0
121,959 11,222 0
58,388 0 0
7,898 0 0
59,553 0 0
0 122,577 0
0 0 29,479
0 0 204,302
0 0 22,602
0 0 13,837
0 0 19,894
0 0 170,879
0 0 7,693
0 0 4,975
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0
0
16,791
0
0
0
0
0
0
2,365,521
0
0
0
687,515
1,249
0
0
1,160,000
37,000
40,000
500,000
21,000
0
0
0
0
0
0
0
0
0
5,000
0
0
0
0
0
0
0
5,000
0
0
1,500,000
0
532,373 2,080,713 2,615,905 4,829,076 1,510,000
13,253 14,487 (86,907) 27,622 160,000
98,461 111,714 126,201 39,294 66,916
$ 111,714 $ 126,201 $ 39,294 $ 66,916 $ 226,916
96
Fund: 310
Civic Facility Capital Projects Fund
Spokane Valley
2020 Budget
The Civic Building Capital Projects Fund was initially set-up to accumulate resources to ultimately acquire or construct a
City Hall building. The initial sources of revenue to set-up the fund reserves were transfers from the General Fund during
2005 through 2007, and as recently as December 31, 2009, this fund had a fund balance of $5,828,600. During 2010 and
2011 the City determined that street repairs and reconstruction represented a more immediate City need and opted to
expend nearly $2,000,000 of the fund balance for these projects. The projects themselves were part of a septic tank
elimination program (STEP) initiated by Spokane County that resulted in the installation of sewer lines down many City
streets. At that time the City decided to completely reconstruct the effected streets rather than patch them.
In 2012 the City used this fund to finance a variety street related capital projects as well as the $2.5 million acquisition
of an 8.4 acre parcel of land on Sprague Avenue that is adjacent to Balfour Park. Partially offsetting the cost of the land
acquisition was the subsequent sale of 2.82 acres of this parcel to the Spokane County Library District who had planned to
construct a library building consisting of no less than 30,000 square feet. In order for the Library District to actually construct
a new building on this site they first had to have a successful voted bond issue to provide the necessary financing. In the
event the Library District is unable to pass a bond, they may sell the 2.82 acres parcel back to the City for
the original purchase price of $839,285.
An amendment was made to the interlocal agreement in October 2017 which extended the agreement through October 2022
with the option to extend through October 2024. Through this amendments, the City also agreed to contribute $1.3 million, of
which the $839,285 would be part, in frontage and/or joint site improvements on the Library site.
In 2015 the General Fund began to make two annual transfers to this fund that were each related to the eventual
construction of a new City Hall facility. These transfers ended after 2016:
• The first transfer in the amount of $72,500, when added to the City's $434,600 annual lease payment for space in its
current space totals $507,100 which was the amount we anticipated our annual bond repayment would be if we were
to issue approximately $8,000,000 of limited tax general obligation bonds with a 2% issue cost over 30 -years at 4.50%.
• The second transfer was our estimate of the annual operating costs of a City Hall facility including utilities, janitorial,
grounds maintenance and snow removal, and operating and maintenance supplies.
The purpose behind making these transfers beginning in 2015 was to "create" this appropriation capacity within the General
Fund. These amounts were transferred out to the General Fund in 2016 and 2017 in order to cover lease payments for the
prior City Hall location in years in which the City had both a lease payment and a bond payment for the new City Hall building.
Revenues
Investment Interest
Transfers in - #001:
-Future C.H. bond pmt > $434.6k lease pmt
-Future C.H. o&m costs
Total revenues
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
5,144 $ 9,029 $ 14,049 $ 9,000 $ 17,000
72,500
271,700
349,344
0 0
0 0
9,029 14,049
0 0
0 0
9,000 17,000
Expenditures
Transfers out - #001 198,734 498,500 0 0 0
Transfers out - #312 0 0 0 18,452 0
Total expenditures 198,734 498,500 0 18,452 0
Revenues over (under) expenditures 150,610 (489,471) 14,049 (9,452) 17,000
Beginning fund balance 1,182,549 1,333,159 843,688 857,737 848,285
Ending fund balance $ 1,333,159 $ 843,688 $ 857,737 $ 848,285 $ 865,285
97
Fund: 311
Pavement Preservation Fund
Spokane Valley
2020 Budget
This fund was created during the 2011 Budget development process for the purpose of setting money aside for
yet to be determined street capital improvement projects. Since inception, the pavement preservation program has
been funded through a series of transfers from other City funds as well as grant proceeds. Below is a table summarizing
the funding sources for Fund #311, including actuals for 2011 through 2018 and budgeted amounts for 2019 and 2020:
Actual
2011
2012
2013
2014
2015
2016
2017
2018
001
101
General
Street O&M
Fund
106 123
Street Civic Fac.
Wear Fee Replace.
301/302
REET 1&2
310
Civic Fac.
Capital
Grants 1 1 Total
584,681
2,045,203
855,857
888,823
920,000
943,800
953,200
962,700
0
0
282,000
282,000
206,618
67,342
67,342
67,342
0
0
0
0
0
0
0
1,000,000
0
0
616,284
616,284
616,284
559,808
0
0
0
0
300,000
368,944
502,098
730,572
1,320,958
1,370,658
500,000
0
0
0
0
0
0
0
0
0
35,945
2,042,665
835,224
1,654,698
89,208
1,422, 404
1,084,681
2,045,203
2,090,086
4,198, 716
3,080,224
3,956,220
2,430,708
4,823,104
Budget
2019 972,300 0 1,608,028 0 1,468,600 0 2,869,227 6,918,155
2020 982,023 0 1,500,000 0 1,545,277 0 10,588 4,037,888
10,108,587 972,644 4,108,028 2,408,660 7,607,107 500,000 8,959,959 34,664,985
NOTE: Not included in this chart for 2019 is a budgeted amount of $1,140,000 that is being charged to fund 311. This
amount is for waterline work being done for Model Irrigation District No. 18, under an MOU dated 4/10/19.
Beginning in 2013, the City committed to finance pavement preservation at a level equivalent to 6% of General Fund
recurring expenditures, which has continued from that year through the 2020 budget development. Because this is a
Capital Project Fund whose sole purpose is to provide for Pavement Preservation projects, any money not expended
in a given year will remain in the fund and will be available for re -appropriation in subsequent years.
The fund balance of Fund #123 was exhausted with the 2016 transfer of $559,808 as a consequence of following this funding
strategy. In order to maintain the City's practice of setting aside funds for pavement preservation in an amount equivalent to
6% of General Fund recurring expenditures, the City will have to rely more heavily on the REET funds going forward. We have
determined that the 2020 funding level of $2,527,300 is sustainable through 2023 assuming a General Fund contribution of
$982,023 and a collective contribution of $1,545,277 from the REET 1 Capital Projects Fund #301 and the REET 2 Capital
Projects Fund #302. The City will take advantage of grant programs directed at pavement preservation as they become
available.
Revenues
Transfers in - #001
Transfers in - #101
Transfers in - #106
Transfers in - #123
Transfers in - #301
Transfers in - #302
Investment Interest
Grant Proceeds
Developer Contributions
Total revenues
Expenditures
Pavement preservation
Pre -project GeoTech
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2016
Actual
$ 943,800
67,342
0
559,804
365,286
365,286
7,519
1,654,698
0
3,963,735
2017
Actual
2018
Actual
$ 953,200 $ 962,700
67,342 67,342
0 1,000,000
0 0
660,479 685,329
660,479 685,329
20,535 54,724
89,209 1,422,404
0 0
2,451,244 4,877,828
2019
Budget
$ 972,300
0
1,608,028
0
734,300
734,300
0
2,869,227
1,140,000
2020
Budget
$ 982,023
0
1,500,000
0
772,639
772,638
0
10,588
0
8,058,155 4,037,888
3,615,389 2,042,305 3,559,755 9,259,821 4,217,523
0 0 43,261 50,000 50,000
3,615,389 2,042,305 3,603,016 9,309,821 4,267,523
348,346 408,939 1,274,812 (1,251,666) (229,635)
2,605,218 2,953,564 3,362,503 4,637,315 3,385,649
$ 2,953,564 $ 3,362,503 $ 4,637,315 $ 3,385,649 $ 3,156,014
98
Fund: 312
Capital Reserve Fund
Spokane Valley
2020 Budget
This fund was created in 2013 to be used to account for the accumulation of resources for yet to be determined
capital projects. The initial source of funds was a 2013 General Fund transfer of $7,826,207 which was followed
by additional transfers from the General Fund from 2014 through 2018 in the amount of $10,059,671.
Projects approved by City Council from this fund include in part:
• $1,713,284 for the City's share of the $15.5 million Sullivan Road West Bridge Replacement
• $2,396,813 for construction of various sections of the Appleway Trail.
• $5,143,844 for construction of a new City Hall building.
• $1,800,000 to remove and reconstruct Euclid Ave. from Flora to Barker after County installation of sewer.
• $500,000 towards a Pines Road / BNSF Grade Separation project right-of-way acquisition.
Commitments to future projects include:
• $1,421,321 towards a Barker Road / BNSF Grade Separation project.
• $2,985,417 towards a Pines Road / BNSF Grade Separation project.
• $3,033,983 towards Barker Road corridor improvements.
• $1,985,417 towards Balfour Park development.
• $460,715 towards improvements at the Spokane County Library's proposed Balfour site.
Future projects are yet to be determined.
Revenues
Transfers in - #001
Transfers in - #310
Transfers in - #313
Investment Interest
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 1,828,723 $ 3,003,929 $ 3,795,429 $ 7,109,300 $ 0
O 0 0 18,452 0
O 0 405,056 88,590 0
16,027 52,170 126,565 50,000 100,000
Total revenues 1,844,750
3,056,099 4,327,050
7,266,342 100,000
Expenditures
City Hall Sculpture Siting 0 41,376 5,383 0 0
Professional Services 0 0 31,659 0 0
Transfers out - #101 0 0 0 907,544 1,364,706
Transfers out - #303 - Sullivan Rd W Bridge 2,060,878 455,465 0 0 0
Transfers out - #303 - Euclid Ave - Flora to Barker 0 1,464,381 (547,287) 5,000 0
Transfers out - #303 - 8th & Carnahan Intersection 0 218,300 0 0 0
Transfers out - #303 - Barker Road Corridor 0 0 0 2,311,548 39,512
Transfers out - #303 - Garland Ave 0 0 0 1,015,250 75,000
Transfers out - #309 - Appleway Trail -Pines-Eve 37,132 277,437 0 0 0
Transfers out - #309 - Appleway Trail -Corbin 0 0 289,661 0 0
Transfers out - #309 - Appleway Trail -Evergreen-: 0 0 0 311,238 7,500
Transfers out - #314 - Pines Grade Separation 12,975 482,216 0 0 64,192
Precinct property acquisition 0 0 0 226,700 0
Park property acquisition 0 0 0 844,000 0
Total expenditures 2,110,985 2,939,175 (220,584) 5,621,280 1,550,910
Revenues over (under) expenditures (266,235) 116,924 4,547,634 1,645,062 (1,450,910)
Beginning fund balance 4,576,597 4,310,362 4,427,286 8,974,920 10,619,982
Ending fund balance $ 4,310,362 $ 4,427,286 $ 8,974,920 $10,619,982 $ 9,169,072
99
Fund: 313
City Hall Construction Fund
Spokane Valley
2020 Budget
This fund was created to account for the architectural and construction costs for a City Hall building. The building was
completed in Fall of 2017. Funding for the construction came from a combination of an interfund transfer from the Capital
Reserve Fund #312 in the amount of $5,162,764 and bond proceeds in the amount of $7.9 million. Land for the building
site was acquired in 2015 through a purchase in the Civic Facilities Fund #310.
Budget Summary
2016
Actual
2017
Actual
Revenues
2016 LTGO Bond Proceeds 7,946,088 0
Investment Interest 26,536 18,894
Total revenues 7,972,624 18,894
2018
Actual
0
1,416
1,416
2019
Budget
0
954
954
2020
Budget
0
0
0
Expenditures
Capital Outlay - City Hall 6,517,094 6,065,879 9,573 0 0
Services & Charges 0 0 5,283 0 0
Transfers out - #312 0 0 0 88,590 0
2016 LTGO Bond Issue Costs 96,515 0 0 0 0
Total expenditures 6,613,609 6,065,879 14,856 88,590 0
Revenues over (under) expenditures 1,359,015 (6,046,985) (13,440) (87,636) 0
Beginning fund balance 4,789,046 6,148,061 101,076 87,636 0
Ending fund balance $ 6,148,061 $ 101,076 $ 87,636 $ 0 $ 0
100
Fund: 314
Railroad Grade Separation Projects Fund
Spokane Valley
2020 Budget
This fund was created to account for the design and construction costs of various railroad grade separation projects that
are included in the Bridging the Valley concept. Due to the anticipated size, scope, and duration of these projects, managing
them in a separate fund allows for the necessary monitoring without being obscured by the variety and quantity of the
other projects in the Street Capital Projects Fund #303 as well as keeping these projects from skewing the average volume
of activity in Fund #303. Revenues for this fund consist of grant proceeds and transfers in from other City funds, such as
the General Fund #001, the REET 1 Capital Project Fund #301 and the Capital Reserve Fund #312. Expenditures in the
years of 2018 and 2019 are related to design costs for the Pines Road Underpass project and the Barker Road Overpass
project.
Revenues
Grant Proceeds
Investment Interest
Transfers in - #001
Transfers in - #301
Transfers in - #312
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 0 $ 87,611 $ 571,136 $ 2,954,923 $12,808,751
0 4,072 16,591 0 0
0 1,200,000 0 0 0
3,893 111,941 (8,147) 451,053 49,041
12,975 482,216 0 0 64,192
Total revenues 16,868
Expenditures
Barker BNSF Grade Separation
Pines Rd Underpass
1,885,840 579,580
3,893 199,552
12,975 617,484
Total expenditures 16,868
3,405,976 12,921,984
562,988 3,405,976
48,923 900,000
817,036 611,911
11,475,292
1,562,500
4,305,976 13,037,792
Revenues over (under) expenditures 0 1,068,804 (32,331) (900,000) (115,808)
Beginning fund balance 0 0 1,068,803 1,036,472 136,472
Ending fund balance $ 0 $ 1,068,804 $ 1,036,472 $ 136,472 $ 20,664
101
Fund: 402
Stormwater Management Fund
Spokane Valley
2020 Budget
The purpose of the Stormwater Management Fund is to account for the funds related to the cleaning, maintenance,
and improvement of the City's storm drainage system. The revenue for this fund originates from a stormwater fee collected
by Spokane County on behalf of the City. The annual fee is $21 for each single family unit, and for other property types a fee
of $21 per each 3,160 square feet of parcel impervious surfacing is collected.
Accomplishments for 2019
• Continued the work on the Glenrose and Central Basins Floodplain Delineation Project (FEMA Mapping).
• Executed stormwater capital improvement grants with outside funding agencies.
• Evaluated street sweeping program, with recommended improvements.
• Coordinated and financed stormwater system improvements with capital projects developed by the City.
• Continued coordination efforts with other Eastern Washington agencies.
• Continued collaborations with local jurisdictions to meet State and Federal stormwater regulations.
• Provided a map of all drainage sheds within the City.
• Continued inventorying percolation areas utilized by City streets for treatment and local flood mitigation.
• Developed Standard Operating Procedures for addressing routine inquiries and processes.
• Completed comprehensive review of new National Pollution Discharge Elimination System (NPDES) Permit.
Goals for 2020
• Continue the evaluation efforts for the Glenrose and Central Floodplain mapping for FEMA.
• Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will
include stormwater facilities.
• Continue collaboration efforts with local, State, and Federal stormwater regulatory bodies.
• Continue the inventory and mapping of all City stormwater facilities.
• Continue on-going stormwater maintenance and repairs utilizing in-house and contracted services.
• Coordinate stormwater system improvements, integrating with other capital projects for efficiency.
• Begin efforts in developing a Comprehensive Stormwater Management Plan for the City.
Budget Summary
Personnel - FTE Equivalents
Engineer
Engineering Technician II
Assistant Engineer
Maintenance/Construction Inspector
Planning Grants Engineer
2016
Actual
1.0
1.0
1.0
1.15
0.25
4.40
2017
Actual
1.0
1.0
1.0
1.15
0.25
4.40
2018
Actual
1.0
1.0
1.0
1.15
0.25
4.40
2019
Budget
1.0
1.0
0.5
1.15
0.25
3.90
2020
Budget
1.0
1.0
0.5
1.15
0.25
3.90
Interns 2.0 3.0 2.0 2.0 2.0
(continued to next page)
102
Fund: 402
Stormwater Management Fund
Spokane Valley
2020 Budget
(continued from previous page)
Budget Summary
Recurring Activity
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
Revenues
StormwaterManagementfees $ 1,898,210 $ 1,895,033 $ 1,920,509 $ 1,890,000 $ 1,900,000
Investment Interest 7,690 20,564 40,465 20,000 40,000
Miscellaneous & Grants Proceeds 61,403 25,000 0 0 0
1,967,303 1,940,597 1,960,974 1,910,000 1,940,000
Expenditures
Wages, Payroll Taxes & Benefits 465,790 465,102 403,470 502,325 519,582
Supplies 12,286 11,064 12,418 10,700 14,750
Services&Charges 1,095,429 997,893 1,136,421 1,236,575 1,298,153
Intergovernmental Services 31,765 32,661 35,430 37,500 37,500
Transfers out - #001 13,400 13,400 13,400 0 0
Interfund vehicle lease - #501 11,000 12,750 12,750 12,750 14,000
1,629,670 1,532,870 1,613,889 1,799,850 1,883,985
Recurring revenues over (under)
Recurring Expenditures
337,633 407,727 347,085 110,150 56,015
Nonrecurring Activity
Revenues
Grant Proceeds 0 338,384 128,695 106,000 59,828
FEMA Grant Proceeds - Windstorm 0 6,823 0 0 0
0 345,207 128,695 106,000 59,828
Expenditures
Capital - Various Projects 94,451 331,953 354,084 450,000 500,000
Stormwater Comprehensive Plan 0 0 0 0 100,000
Effectiveness study 110,055 196,480 0 10,000 0
Watershed studies 0 0 64,541 100,000 80,000
204,506 528,433 418,625 560,000 680,000
Nonrecurring revenues over (under)
Nonrecurring Expenditures (204,506) (183,226) (289,930) (454,000) (620,172)
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures 133,127 224,501 57,155 (343,850) (564,157)
Beginning working capital 1,639,975 1,761,416 1,973,424 2,216,210 1,872,360
Ending working capital $ 1,773,102 $ 1,985,917 $ 2,030,579 $ 1,872,360 $ 1,308,203
103
Fund: 403
Aquifer Protection Area Fund
Spokane Valley
2020 Budget
In 1985 voters of Spokane County approved a ballot proposition to create the Spokane Aquifer Protection Area (APA)
as well as corresponding aquifer protection area fees with both sunsetting December 31, 2005. Boundaries of the
APA included portions of unincorporated areas (including what is now Spokane Valley) and the cities of Liberty Lake,
Millwood and Spokane. In 2004 the City of Spokane Valley approved a resolution authorizing the inclusion of its municipal
boundaries within the APA. The APA program was subsequently reauthorized through 2025 with voter approval.
All fees are collected by Spokane County and include:
• An annual fee of $15 per household for the withdrawal of water from properties within the APA.
• An annual fee of $15 per household for on-site sewage disposal within the APA.
• For commercial properties an annual fee ranging from $15 to $960 depending upon water meter size.
In 2004 the City of Spokane Valley (City) entered into an interlocal agreement with Spokane County (County) that
authorized the County to collect and retain APA fees through 2010 for a variety of projects including:
• up to $100,000 annually through 2010 to the Spokane Regional Health District to provide for data base
management related to monitoring of septic tanks and their potential impact on water quality in the Spokane
Valley Rathdrum Prairie Aquifer.
• a septic tank elimination program (STEP) designed to replace septic tanks with sanitary sewer systems.
In the 2004 interlocal agreement the City and County also agreed that for the years 2011 through 2025 the APA fees
remaining after the payment of reasonable administration and billing fees incurred by the County would be distributed
annually between the County, City and City of Spokane on a proportional basis relative to the amount generated in
unincorporated areas, the City and City of Spokane.
The fees collected on the City's behalf by Spokane County are expended entirely on stormwater related projects that are
designed to protect the aquifer. These fees plus grant monies received from a number of granting agencies finance a
variety of capital projects.
Revenues
Spokane County
Grant Proceeds
Investment Interest
Total Revenues
Expenditures
Capital - Various projects
Total Expenditures
Revenues over (under) expenditures
Beginning working capital
Ending working capital
Budget Summary
2016
Actual
$ 391,180
0
0
391,180
2017
Actual
$ 521,070
0
0
521,070
362,115 58,722
362,115 58,722
29,065 462,348
921,660 950,725
$ 950,725
2018
Actual
$ 462,981
597,733
28,620
1,089,334
662,402
662,402
426,932
1,413, 073
2019
Budget
$ 460,000
317,200
10,000
2020
Budget
$ 460,000
349,000
20,000
787,200 829,000
832,600 500,000
832,600 500,000
(45,400)
1,840,005
329,000
1,794,605
$ 1,413,073 $ 1,840,005 $ 1,794,605 $ 2,123,605
104
Fund: 501 Equipment Rental & Replacement Fund Spokane Valley
2020 Budget
The Equipment Rental & Replacement Fund (ER&R) is an Internal Service Fund that is designed to provide the funds
necessary to purchase new vehicles and equipment at predetermined life cycles. This fund operates by charging each City
department a monthly rental rate for the vehicles they use. The fee is based upon the estimated useful life of the vehicle
and its replacement cost. The theory behind this program is that it allows City departments to budget vehicle replacement
costs as a reoccurring expense over an extended period of time rather than as an intermittent capital expense that may be
difficult to afford in any single year. In the event a City department requires an additional vehicle that actually adds to the
fleet rather than simply replaces an existing vehicle, then that department must budget for the initial purchase price and
transfer the necessary funds to the ER&R Fund to make the acquisition. In subsequent years the department will then
begin paying a replacement fee spread out over the estimated useful life of the new vehicle.
Beginning in 2017 a CenterPlace Kitchen Reserve was established through a transfer in from the General Fund in the
amount of $36,600 per year for 5 years to build a total reserve of $183,000, which is the estimated replacement cost of the
significant kitchen appliances and equipment at CenterPlace.
Snow Plow Replacement Program
The snow plow fleet currently consists of
nine plow trucks. Six of the trucks are equipped with sanders and three of the
trucks are equipped with 1,000-gallon tanks for placement of liquid deicer. Over the past five years the City has
continued to improve the snow removal operations and has updated the snow plan accordingly. These improvements in
snow operations have dictated that operating nine plows is a very efficient way to remove snow from the arterial and hillside
roadways. Operating nine plows allows the performance of a full city arterial and designated hillsides plow in approximately
12 hours. In the future new plows will be purchased to replace the aging fleet as noted below and older plows will serve
as backups and eventually be retired from the fleet beginning in 2022. The recommended snow plow fleet consists of eleven
plows with two serving as backup plows. The two backup plows ensure that arterial roadways and hillside priority roadways
can be cleared of snow per the snow plan. Having backup plows provides the City with additional plows that can be deployed
in case of a mechanical breakdown or an accident during a winter storm event.
The 2020 Budget includes the purchase of a single axle plow truck for approximately $235,000. Future replacements are
estimated at that cost according to the below replacement schedule.
Snow Plow Fleet
Truck #
Model Year
YR Acquired
Age at Retirement
Replacement Yr
Notes
206
1996
2009
26
2022
207
1997
2009
28
2025
204
1995
2009
33
2028
203
1995
2009
36
2031
Existing Fleet
205
1996
2009
38
2034
(9) Snow Plows
208
1997
2009
40
2037
209
1998
2011
42
2040
211
2000
2012
43
2043
210
2010
2011
36
2046
212
2016
2016
33
2049
Truck 206 becomes a backup
213
2020
2020
32
2052
Truck 207 becomes a backup
214
2022
2022
33
2055
Truck 204 becomes a backup / 206 is retired
215
2025
2025
33
2058
Truck 203 becomes a backup / 207 is retired
216
2028
2028
33
2061
Truck 205 becomes a backup / 204 is retired
217
2031
2031
33
2064
Truck 208 becomes a backup / 203 is retired
218
2034
2034
33
2067
Truck 209 becomes a backup / 205 is retired
219
2037
2037
33
2070
Truck 211 becomes a backup / 208 is retired
220
2040
2040
33
2073
Truck 210 becomes a backup / 209 is retired
221
2043
2043
33
2076
Truck 212 becomes a backup / 211 is retired
(continued to next
page)
105
Fund: 501
Equipment Rental & Replacement Fund
Spokane Valley
2020 Budget
(continued from previous page)
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
Revenues
Vehicle rentals - #001 $ 24,000 $ 32,500 $ 30,000 $ 30,000 $ 28,000
Vehicle rentals -#101 31,000 23,250 21,250 21,250 14,500
Vehicle rentals -#101 (plow replace.) 40,000 77,929 77,929 77,929 48,500
Vehicle rentals -#402 11,000 12,750 12,750 12,750 14,000
Transfers in - #001 (CenterPlace kitchen reserve) 0 36,600 36,600 36,600 36,600
Transfers in - #001 (Ccode Enforcement Vehicle) 0 0 0 0 30,000
Investment Interest 4,394 9,651 19,873 9,500 19,000
Total Revenues 110,394 192,680 198,402 188,029 190,600
Expenditures
Wages, Payroll Taxes & Benefits 0 0 3,714 0 0
Vehicle maintenance equipment 0 46,039 0 20,000 20,000
Snow plow purchase 134,761 110,309 0 0 235,000
Vehicle Purchase 87,679 0 0 0 30,000
Transfer out - #001 (networking equipment) 0 77,000 0 0 0
Total Expenditures 222,440 233,348 3,714 20,000 285,000
Revenues over (under) expenditures (112,046) (40,668) 194,688 168,029
Beginning working capital 1,248,997 1,136,951 1,096,283 1,290,971
Ending working capital $ 1,136,951 $ 1,096,283 $ 1,290,971 $ 1,459,000 $ 1,364,600
(94,400)
1,459,000
Fund: 502
Risk Management Fund
Spokane Valley
2020 Budget
The City of Spokane Valley is exposed to risks of loss related to a number of sources including tort; theft of, damage to, and
destruction of assets; errors and omissions; injuries to employees; natural disasters; and unemployment claims filed by
former employees through the State of Washington. The Risk Management Fund was established to account for all such
related revenues and expenses. Revenues for this fund are comprised almost entirely from an annual transfer of money
from the General Fund and the single largest expense is typically the insurance premium the City pays to our insurance
provider, the Washington Cities Insurance Authority (WCIA).
Revenues
Transfers in - #001
Investment Interest
Total Revenues
Expenditures
Auto & Property insurance
Unemployment Claims
Total Expenditures
Budget Summary
2016
Actual
2017
Actual
2018
Actual
2019
Budget
2020
Budget
$ 325,000 $ 350,000 $ 370,000 $ 390,000 $ 410,000
422 1,107 2,135 0 0
325,422 351,107 372,135 390,000 410,000
277,298 311,467 345,769 390,000 410,000
8,820 29,066 6,849 0 0
286,118 340,533 352,618 390,000 410,000
Revenues over (under) expenditures 39,304 10,574 19,517 0 0
Beginning working capital 194,383 233,687 244,261 263,778 263,778
Ending working capital $ 233,687 $ 244,261 $ 263,778 $ 263,778 $ 263,778
106
CITY OF SPOKANE VALLEY, WA
Capital Expenditures for 2020
Total Capital Expenditures and Related Financing 28,594,710 2,690,723
0 1,500,000
45,500 1,910,828 1,176,956
0 179,635
181,204
115,808
440,172
151,000
265,000 19,827,385
110,499
Contingency amount is to cover unforseen overruns, costs related to projects that were expected to complete in 2016 and the costs of projects that have not yet had funding sources identified.
Dollar figures in Italicized Bold font are paid from a combination of existing fund balance and fund revenue that is not attributable to a single project.
107
SOURCE OF FUNDS
9001
#101
#106
#107
#301
#302
#309
#311
#312
#314
#402
#403
#501
2020
REET 1
REET 2
Park
Aquifer
Equipment
Expenditure
Solid
Capital
Capital
Capital
Pavement
Capital
Grade
Stormwater
Protection
Rental &
Developer
Capital Outlay Description
Budget
General
Street
Waste
PEG
Projects
Projects
Projects
Preservation
Reserve
Separation
Managemen
Area
Replacemen'
Grants
Contributions
General Fund
- IT capital replacements
190,000
190,000
- Code Enforcement Officer Equipment
13,700
13,700
Subtotal
203,700
203,7001 01
01
01
01
01
0I 01 01 01 01
0I 01 0I 0
'PEG Fund
45,500
45,500
- PEG Capital outlay
Subtotal
45,500
0I 01
01
45,5001
01
01
0I 01 01 01 01
01 01 01 0
I Street Capital Projects Fund
069 Park Rd Reconstruction (Repay Grant Funds)
285,164
163,478
121,686
205 Sprague/Barker Intersection Improvements
195,499
21,600
138,400 35,499
249 Sullivan/Wellesley Intersection
100,000
13,500
86,500
259 N. Sullivan Corridor ITS Project (PE start 2017)
810,232
181,987
628,245
267 Mission Ave Sidewalk
19,852
5,578
14,274
273 Barker/I-90 Interchange
90,000
90,000
275 Barker Rd Widening- River to Euclid
3,729,143
193,631
39,512
3,496,000
285 Indiana Ave Pres - Evergreen to Sullivan
300,000
300,000
291 Adams Sidewalk Infill
444,645
88,930
355,715
293 2018 CSS Citywide Reflective Signal BP
99,000
99,000
294 Citywide Reflective Signal Post Panels
47,775
140
47,635
295 Garland Avenue Extension
150,000
75,000
75,000
299 Argonne Rd Concrete Pvmt Indiana to Mont
32,000
32,000
300 Pines & Mission Intersection Improvement
516,000
69,660
446,340
302 Ella Sidewalk - Broadway to Alki
371,760
39,962
331,798
303 S. Conklin Sidewalk
124,125
61,314
62,811
Contingency 1
1,000,000
100,000
100,000
800,000
Subtotal
8,315,195
01 01
0I
01
1,089,1481
404,3181
0I 0I 114,5121 01 01
0I 01 6,596,7181 110,499
I Parks Capital Projects Fund
268 Appleway Trail - Evergreen to Sullivan
5,000
2,500
2,500
296 Browns Park Improvements
5,000
5,000
304 CenterPlace West Lawn Phase 2
1,500,000
1,500,000
Subtotal
1,510,000
1,505,000 1 01
01
01
0
01
0 1 01 2,500 1 01 01
01 01 2,500 1 0
Pavement Preservation Fund
4,217,523
982,023
1,500,000
772,639
772,638
179,635
10,588
- Pavement preservation
Subtotal
4,217,523
982,0231 01
1,500,0001
01
772,639
772,6381
01 179,635 1 01 01 01
0I 01 10,5881 0
I Grade Separation Fund
143 Barker BNSF Grade Separation
11,475,292
49,041
11,426,251
223 Pines Rd Underpass @ BNSF & Trent
1,562,500
64,192 115,808
1,382,500
13,037,792
0I 0I
0I
01
49,041
01
0I 01 64,1921 115,808 1 01
0I 01 12,808,7511 0
!Stormwater Management Fund
500,000
440,172
59,828
- Capital - various projects
Subtotal
500,000
0I 0I
0I
01
0
01
0I 01 0I 01 440,1721
01 01 59,8281 0
I Aquifer Protection Area Fund
500,000
151,000 349,000
-Capital- various projects
Subtotal
500,000
0I 0I
0I
0I
0
0I
01. 01 0I 0I 01
151,000 1 01 349,0001 0
Equipment Rental and Replacement Fund
- Snow Plow Purchase
235,000
235,000
- Vehicle Purchase
30,000
30,000
Subtotal
265,000
0 I 0
I 0
I 0
I 0
I 01
0j...... 01 01 01 0
i 01 265,000 1 0 I 0
Total Capital Expenditures and Related Financing 28,594,710 2,690,723
0 1,500,000
45,500 1,910,828 1,176,956
0 179,635
181,204
115,808
440,172
151,000
265,000 19,827,385
110,499
Contingency amount is to cover unforseen overruns, costs related to projects that were expected to complete in 2016 and the costs of projects that have not yet had funding sources identified.
Dollar figures in Italicized Bold font are paid from a combination of existing fund balance and fund revenue that is not attributable to a single project.
107
#001 - General Fund
City Manager / City Clerk
City Attorney
Public Safety
Deputy City Manager
Finance
Human Resources
Public Works
City Hall Operations & Maintenance
CPW - Engineering
CPW - Economic Development
CPW - Building and Planning
CED - Administration
CED - Economic Development
CED - Development Services
CED - Engineering
CED - Planning
CED - Building
Parks & Rec - Admin
Parks & Rec - Recreation
Parks & Rec - Senior Center
Parks & Rec - CenterPlace
Total General Fund
CITY OF SPOKANE VALLEY, WA
Full Time Equivalent Employees
Adopted
2010 1 2011 1 2012 1 2013 1 2014 1 2015 1 2016 1 2017 1 2018 1 2019
Proposed
2020
Difference from
2018 to 2019
+ (-)
(1) (2)
5 5 5 5 5 5 5 5 7 6.5 6.5 0.000
3 3 3 3 3 3 3 3 3.5 3.5 4 0.500 5)
O 0 0 0 0 0 0 0 0 0.12 0.12 0.000
8 7 7 6 6 6 6 6 3 1 1 0.000
12 11 11 10.75 11.75 11.75 11.75 11.75 11.75 11.75 11.75 0.000
2 2 2 2 2 2 2 2 2 2 2 0.000
7.5 7.5 7.5 7 7.375 7.375 7.375 6.375 0 0 0 0.000
O 0 0 0 0 0 0 1 1 0.88 0.88 0.000
O 0 0 0 0 0 0 0 12.5 13.275 13.525 0.250
O 0 0 0 0 0 0 0 6.375 6 6 0.000
O 0 0 0 0 0 0 0 18 20 21 1.000 )
3 3 3 2 2 2 2 1 0 0 0 0.000
O 0 0 0 0 2.5 2.65 4 0 0 0 0.000
O 0 0 0 0 11 11 10 0 0 0 0.000
8 6 6 8 7 0 0 0 0 0 0 0.000
9 8.5 8.5 8 8 0 0 0 0 0 0 0.000
14.75 12.75 12.75 11.5 12.5 14 14 15 0 0 0 0.000
2 2 2 2 2 2 2 2 2 2 2 0.000
1 1 1 1 1 1 1 1 1 1 1.6 0.600 (4)
1 1 1 1 1 1 1 1 1 1 0.4 (0.600) (4)
7 5 5 5 5 5 5 5 5 5 5 0.000
83.25 74.75 74.75 72.25 73.625 73.625 73.775 74.125 74.125 74.025 75.775 1.750
#101 - Street Fund 5 5 4.5 5 5.375 5.725 5.725 5.725 5.725 7.725 7.475 (0.250)
#303 - Street Capital Project Fund 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 5 8.1 8.1 0.000
#402 - Stormwater Fund 4 4 4.5 4.5 4.75 4.4 4.4 4.4 4.4 3.9 3.9 0.000
Total FTEs
(1)
(2)
(3)
95.75 87.25 87.25 85.25 87.25 87.25 87.4 87.75 89.25 93.75 95.25 1.500
FTEs for 2017 reflect the reorganization that was effective in April 2017.
The original 2017 Budget had FTEs of 88.4.
FTEs for 2018 reflect the budget amendment approved on May 29, 2018.
Allocation of one position changed by 0.25 FTE between the Engineering Division of the
General Fund #001 and the Street Fund #101 to reflect actual work performed.
Vacant Senior Center Specialist position was converted to a Recreation Specialist and allocated 60% to Recreation and
40% to the Senior Center.
Added an additional Code Enforcement Officer, which necessitated increasing the part time Attorney to full time for a total
addition of 1.5 FTEs.
108
2019 Work Force Comparison
The 30 Washington Communities with a Population of
30,000 to 100,000
City
Population
Full-time
Part-time
Auburn
80,615
445
1
Bellingham
88,500
885
16
Bothell
45,260
336
12
Bremerton
41,500
345
19
Burien
51,850
75
6
Des Moines
31,140
147
3
Edmonds
41,820
228
7
Federal Way
97,440
324
7
Issaquah
37,110
250
10
Kennewick
81,850
397
7
Kirkland
87,240
627
12
Lacey
50,170
267
3
Lake Stevens
32,570
86
4
Lakewood
59,350
205
4
Longview
37,710
303
7
Lynnwood
38,260
290
6
Marysville
67,040
275
5
Mount Vernon*
35,180
210
50
Olympia
52,490
600
25
Pasco
73,590
370
0
Pullman
33,730
215
31
Puyallup
41,100
281
8
Redmond
64,050
623
10
Richland*
55,320
475
23
Sammamish**
63,470
106
7
Shoreline
55,730
172
14
Spokane Valley
95,810
90
2
University Place
32,820
44
9
Walla Walla
34,000
276
14
Wenatchee
34,530
172
4
Yakima
94,190
684
27
Source: AWC's 2019 Salary and Benefits Survey, participants data for cities and towns
* 2019 data not reported. Numbers from 2018
** Neither 2019 nor 2018 data reported. Numbers from 2017.
109
Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
Effective January 1, 2020
Position Title
Grade
2020 Range
City Manager
Unclassified
Deputy City Manager
22
10,063.44 - 15,966.22
City Attorney
21
9,066.16 - 14,369.72
Finance Director
21
9,066.16 - 14,369.72
Parks and Recreation Director
20
8,159.44 - 12,933.70
City Engineer
19
7,343.36 - 11,640.45
Deputy City Attorney
19
7,343.36 - 11,640.45
Human Resources Manager
19
7,343.36 - 11,640.45
Planning Manager
18
6,609.87 - 10,475.89
Building Official
18
6,609.87 - 10,475.89
Engineering Manager
18
6,609.87 - 10,475.89
Economic Development Manager
18
6,609.87 - 10,475.89
Senior Engineer
17
5,948.55 - 9,427.91
Accounting Manager
17
5,948.55 - 9,427.91
Assistant Building Official
17
5,948.55 - 9,427.91
Public Works Superintendent
17
5,948.55 - 9,427.91
Senior Administrative Analyst
17
5,948.55 - 9,427.91
IT Manager
17
5,948.55 - 9,427.91
Attorney
16
5,353.16 - 8,484.58
City Clerk
16
5,353.16 - 8,484.58
Engineer
16
5,353.16 - 8,484.58
Senior Planner
16
5,353.16 - 8,484.58
Development Services Coordinator
16
5,353.16 - 8,484.58
GIS/Database Administrator
16
5,353.16 - 8,484.58
Accountant/Budget Analyst
16
5,353.16 - 8,484.58
Associate Planner
15
4,818.50 - 7,636.64
Assistant Engineer
15
4,818.50 - 7,636.64
IT Specialist
15
4,818.50 - 7,636.64
Engineering Technician II
15
4,818.50 - 7,636.64
Economic Development Project Specialist
15
4,818.50 - 7,636.64
Senior Plans Examiner
15
4,818.50 - 7,636.64
Public Information Officer
15
4,818.50 - 7,636.64
Administrative Analyst
15
4,818.50 - 7,636.64
Human Resource Analyst
14
4,336.92 - 6,873.51
CenterPlace Coordinator
14
4,336.92 - 6,873.51
Planner
14
4,336.92 - 6,873.51
Building Inspector II
14
4,336.92 - 6,873.51
Plans Examiner
14
4,336.92 - 6,873.51
Engineering Technician I
14
4,336.92 - 6,873.51
Senior Permit Specialist
14
4,336.92 - 6,873.51
Code Enforcement Officer
14
4,336.92 - 6,873.51
Maintenance/Construction Inspector
13-14
3,902.91 - 6,873.51
Recreation Coordinator
13
3,902.91 - 6,185.92
Deputy City Clerk
13
3,902.91 - 6,185.92
Customer Relations/Facilities Coordinator
13
3,902.91 - 6,185.92
Building Inspector I
13
3,902.91 - 6,185.92
Executive Assistant
13
3,902.91 - 6,185.92
Planning Technician
13
3,902.91 - 6,185.92
Human Resources Technician
13
3,902.91 - 6,185.92
Senior Center Specialist
12
3,513.90 - 5,567.19
Permit Facilitator
12
3,513.90 - 5,567.19
Help Desk Technician
12
3,513.90 - 5,567.19
Accounting Technician
12
3,513.90 - 5,567.19
Administrative Assistant
12
3,513.90 - 5,567.19
Recreation Specialist
12
3,513.90 - 5,567.19
Maintenance Worker
11-12
3,161.54 - 5,567.19
Permit Specialist
11
3,161.54 - 5,010.71
Office Assistant II
10-11
2,845.20 - 5,010.71
Custodian
10
2,845.20 - 4,508.59
Office Assistant I
9-10
2,561.00 - 4,508.59
Note : Slight rounding differences may exist between the figures reflected on this page and
the actual payroll rates computed by the Eden Payroll System.
110
CITY OF SPOKANE VALLEY
Request for Council Action
Meeting Date: October 22, 2019 Department Director Approval:
Check all that apply: ❑ consent ❑ old business ® new business ❑ public hearing
❑ information ❑ admin. report ❑ pending legislation ❑ executive session
AGENDA ITEM TITLE: Motion Consideration: Council Awards of Outside Agency Funding
Requests for the 2020 Budget.
GOVERNING LEGISLATION: This is a component of the annual budget development process.
PREVIOUS COUNCIL ACTION TAKEN: No previous action has been taken. Council heard
presentations from applicants at the September 17, 2019 meeting.
BACKGROUND: Since its incorporation in 2003, the City has provided partial funding for local
economic development and social service agencies. Through this process, the City is
contracting for services that it might otherwise provide. These services include economic
development and support of the poor and infirm (as allowed by the Washington State
Constitution Article 8, Section 7).
This partial funding of outside agencies is again up for consideration in the 2020 Budget
development process. Currently included in the 2020 Budget is $243,000 for this purpose;
however, $43,000 of this amount has been committed for a direct contract with Greater
Spokane Incorporated and $19,000 has been committed for a direct contract with the Greater
Spokane Valley Chamber of Commerce. This leaves $182,000 available for Council to award
this evening.
On September 17th Council heard 5 -minute presentations from those agencies requesting
funding (see below), and based upon those written requests, presentations and ensuing
questions, individual Councilmembers submitted to the Finance Department their
recommendations for agency funding (detail on the attached sheet).
OUTSIDE AGENCY PRESENTATIONS
Economic Development and Social Services
September 17, 2019
1 Baskets for Babies
2 Elevations Childrens Therapy
3 The Family Guide - Earth Day
4 The Family Guide - Winterfest **
5 Family Promise
6 GSC Meals on Wheels
7 JAKT
8 KYRS Thin Air Community Radio
9 NAOMI
10 Spokane Center for Independent Living
11 Spokane Valley Arts Council
12 Spokane Valley Heritage Museum
13 Spokane Valley Partners
14 Spokane Valley Summer Theatre
15 Teen & Kid Closet
16 Valley Parent Co-op Preschool
17 Valleyfest
18 WA Small Business Development Center
19 Widows Might
20 YWCA
Requested
2,500
10,000
5,000
75,000
18,750
18,900
82,000
2,000
10,000
20,000
175,300
18,110
75,000
5,000
20,000
4,975
100,000
30,000
35,000
7,000
$714,535
** Reduced from $150,000 at 9/17/19 City Council Meeting
OPTIONS: We plan to employ essentially the same methodology to make awards as was used
during award processes for the years of 2013 through 2019. This process includes the following
steps:
1. After agencies interested in receiving City funds for either social service or economic
development purposes had submitted written application materials seeking funding
assistance, each agency was given the opportunity to make a verbal presentation to the City
Council.
2. Council members delivered their recommendations to the Finance Director for how much
funding assistance should be provided to each agency. The total of the award amounts
recommended by each Councilmember should equal no more than the amount of money
included in the budget.
3. The Finance Director then prepared a summary of Councilmember recommendations that
included both the number of Council votes received for each agency and the average of all
the award recommendations.
4. Agencies that received four or more Council votes will be awarded the average of the
Council recommendations.
5. Agencies that received fewer than four votes will not be considered for funding.
6. Any Council awards recommended to agencies that receive three or fewer Council votes will
be added together and distributed evenly among those agencies that received seven
Council votes. The distribution will be a simple arithmetic average of the total amount
remaining to be awarded, divided by the number of agencies receiving seven votes.
7. In no event will any agency receive an allocation greater than their initial request. If the
distribution referenced in #6 above were to cause an agency to receive an allocation greater
than their initial request, that portion that would be greater than the request shall be divided
equally among the other agencies receiving seven Council votes.
8. If the distribution process in steps #6 and #7 above causes all of the seven vote agencies to
exceed their requests, then any remainder shall be divided equally among the other
agencies receiving five and six Council votes.
RECOMMENDED ACTION OR MOTION: Based upon a written recommendation received from
each Councilmember, staff prepared the attached summary to support the following proposed
motion:
I move to award 2020 Outside Agency funding as follows:
Elevations; a Children's Therapy Resource Foundation - $3,929;
Family Promise of Spokane - $9,071;
Greater Spokane County Meals on Wheels - $12,969;
JAKT Foundation - $14,862;
NAOMI - $7,254;
Spokane Center for Independent Living - $5,071;
Spokane Valley Arts Council - $25,548;
Spokane Valley Heritage Museum - $9,326;
Spokane Valley Partners - $39,780;
Spokane Valley Summer Theatre - $4,183;
Teen & Kid Closet - $6,500;
Valleyfest - $28,146; and
Widows Might - $15,361.
BUDGET/FINANCIAL IMPACTS: $182,000 is included in the 2020 Budget for this purpose.
STAFF CONTACT: Chelsie Taylor, Finance Director
ATTACHMENTS: Spreadsheet reflecting a summary of Councilmember recommendations for
outside agency funding.
CITY OF SPOKANE VALLEY, WA
2020 Budget
Summary of Outside Agency Allocations Recommended by City Council
Councilmember Recommendations
Higgins 1 Peetz 1 Woodard 1 Wick I Haley 1 Wood 1 Thompson
# of
Votes
Average
Requested
1 Baskets for Babies 0 0 0 0 0 0 0 0 0 a 2,500
2 Elevations Childrens Therapy 5,000 4,500 5,000 3,000 5,000 0 5,000 6 3,929 10,000 c
3 The Family Guide - Earth Day 0 5,000 0 2,000 0 0 2,500 3 1,357 a 5,000
4 The Family Guide - Winterfest ** 0 5,000 0 5,000 0 0 10,000 3 2,857 a 75,000
5 Family Promise 16,000 9,000 10,000 0 9,000 10,000 9,500 6 9,071 18,750 c
6 GSC Meals on Wheels 11,000 11,500 11,000 15,000 10,000 15,000 12,500 7 12,286 18,900 b
7 JAKT 10,000 11,000 18,000 10,000 20,000 20,000 10,250 7 14,179 82,000 b
8 KYRS Thin Air Community Radio 0 1,000 0 0 0 0 750 2 250 a 2,000
9 NAOMI 7,500 6,500 7,500 5,000 5,000 10,000 4,500 7 6,571 10,000 b
10 Spokane Center for Independent Living 7,500 2,000 2,500 0 10,000 10,000 3,500 6 5,071 20,000 c
11 Spokane Valley Arts Council 45,000 7,813 35,000 18,000 20,750 40,000 7,500 7 24,866 175,300 b
12 Spokane Valley Heritage Museum 10,000 8,000 10,000 10,000 9,000 5,000 8,500 7 8,643 18,110 b
13 Spokane Valley Partners 45,000 42,687 40,000 40,000 35,000 35,000 36,000 7 39,098 75,000 b
14 Spokane Valley Summer Theatre 2,500 4,000 3,000 5,000 2,500 5,000 2,500 7 3,500 5,000 b
15 Teen & Kid Closet 7,500 2,000 7,500 5,000 20,000 0 3,500 6 6,500 20,000 c
16 Valley Parent Co-op Preschool 0 0 0 0 0 0 0 0 0 a 4,975
17 Valleyfest 5,000 47,000 7,500 50,000 20,750 12,000 50,000 7 27,464 100,000 b
18 WA Small Business Development Center 0 0 0 0 0 0 3,500 1 500 a 30,000
19 Widows Might 10,000 12,500 25,000 12,000 15,000 20,000 8,250 7 14,679 35,000 b
20 YWCA 0 2,500 0 2,000 0 0 3,750 3 1,179 a 7,000
Total 182,000 182,000 182,000 182,000 182,000 182,000 182,000 182,000 714,535 182,000
10/15/2019
Presented
to
Council
10/22/2019
0
3,929
0
0
9,071
12,969
14,862
0
7,254
5,071
25,548
9,326
39,780
4,183
6,500
0
28,146
0
15,361
0
** At the presentaions to City Council on September 17, 2019, Average Total Awards $182,000
The Family Guide - Winterfest reduced their funding request Remaining $0
from $150,000 to $75,000. Sum of agencies receiving fewer than 4 votes a 6,143
"+" or "-" average of awards < or > $182,000 0
Balance remaining to be allocated 6,143
Allocate balance among remaining 7 vote agencies 9
Amount allocated to each agency 683 b
5 & 6 vote agencies 4 c
CITY OF SPOKANE VALLEY
Request for Council Action
Meeting Date: October 22, 2019
Item: Check all that apply: ❑ consent
❑ information
Department Director Approval:
❑ old business ❑ new business ❑ public hearing
® admin. report ❑ pending legislation
AGENDA ITEM TITLE: Draft 2020 State Legislative Agenda.
GOVERNING LEGISLATION: n/a
PREVIOUS COUNCIL ACTION TAKEN: Council discussed a first draft of the 2020 Legislative
Agenda at the September 10, 2019 Council meeting. The changes reflected in the attached
updated draft reflect a combination of Council's requested changes on September 10th as well as
updates to language in some items that had been previously discussed, and the addition of other
items for Council consideration.
BACKGROUND: This is an opportunity for Council to discuss potential items for the 2020 State
Legislative Agenda. Our anticipated development calendar is as follows:
• September 10, 2019 - Administrative Report and Council discussion (first touch).
• October 22, 2019 - Administrative Report and Council discussion (second touch).
• November 19, 2019 - Council motion to formally approve the 2020 State Legislative Agenda.
• December 2019 - Council meets with 4th District Legislative delegation to discuss 2020 State
Legislative Agenda.
• January 2020 — Legislative session begins.
OPTIONS: For discussion only.
RECOMMENDED ACTION OR MOTION: No action is requested this evening. Staff will return
with a motion consideration at the November 19, 2019 Council meeting, seeking approval of the
2020 Legislative Agenda.
BUDGET/FINANCIAL IMPACTS: The draft legislative agenda contain items that seek to at least
preserve State shared revenues at existing levels or conceivably increase them. There are other
items that seek financial assistance from the State to assist in completing capital projects.
STAFF CONTACT: Mark Calhoun, City Manager; Cary Driskell, City Attorney
ATTACHMENTS: Redline and clean draft 2020 State Legislative Agenda.
DRAFT
2020 Legislative Agenda. (Scheduled for adoption by Council November 19. 2019)
Transportation Funding Requests:
Bridging the Valley
The City continues to make headway on the multi -phase Bridging the Valley project to replace
three at -grade crossings that bisect north/south commerce in the City. With the State's assistance
on the Phase 1 Barker Road Grade Separation Project in the 2017-2019 budget, the City is making
significant progress to improve the safety and economic competitiveness of our community. The
City successfully secured the only 2017 federal TIGER grant in the State, and those grant funds
were applied to the Barker Road Grade Separation Project. This project is fully funded, engineering
design and right-of-way acquisition is underway, and construction is programmed for 2020.
Phase 2: Pines Road /BNSF Grade Separation Project
The City respectfully requests that the State make an investment in the safety of the Spokane Valley
region through the Bridging the Valley project by allocating an additional $2.9 million to the Pines
Road/BNSF Grade Separation project. Pines Road is one of the region's key transportation
corridors, carrying both private and commercial/industrial traffic from Trent Avenue (SR 290)
across the Spokane River to I-90 and commercial areas south of the I-90 freeway. In 2018, the
Freight Mobility Strategic Investment Board (FMSIB) rated this at -grade crossing as the highest
ranked unfunded Tier 1 rail crossing in the State out of 4,171 at -grade crossings based upon freight
mobility and safety. The project will also improve the intersection of two state highways, Pines
Road (SR 27) and Trent Avenue (SR 290).
On average, 60 trains travel through the Pines/BNSF crossing each day, blocking traffic movements
for nearly 3.5 hours. Vehicle delay is expected to increase with the addition of a second mainline
BNSF track at Pines Road in 2020. In addition, about 34,000 vehicles pass through the adjacent
Pines/Trent intersection, including freight from Canada and northern Idaho. The average daily
traffic volume on Pines Road is more than double the vehicles of the funded Barker Road project.
Pines Road is also the primary access to almost 230 acres of undeveloped mixed-use,
commercial and industrial land.
Total project cost is estimated at $29 million, and the City has thus far secured $7.86.3 million,
including $4.73.2 million in Cityleeal funds, $1.9 million from our regional metropolitan planning
organization (MPO) and a $1.25 million CRISI grant. The City currently has one pending BUILD
application outstanding. State funding in the amount of $2.9 million will demonstrate the State's
continued partnership and enhance the likelihood of the City being awarded its federal funding
requests.We have yet to receive any State contributions toward improving this intersection of two
State highways and request $7.8 million of State dollars that could be inclusive of TIB, FMSIB or
a direct legislative appropriation. With this State commitment we believe we can be successful
obtaining the balance of the project through Federal sources.
1-90 Barker -to -Harvard Project Cost Overruns
The City of Spokane Valley supports WSDOT in its continuing efforts to achieve state and local
transportation purposes, including connectivity and safety. In doing so, the City seeks to continue
advocating its position that WSDOT projects need to remain the financial responsibility of the State
of Washington. Projects by local agencies generally have a beneficial effect on regional and state
facilities as well, and state and regional projects generally have a beneficial effect on the local
transportation network. However, this does not imply that a financial responsibility should exist
between the agencies since there is no policy or operational control of another agency's project
absent an agreement to do so. For example, the City supports its neighboring jurisdiction, the City
of Liberty Lake, in supporting budget proviso language stating that WSDOT is responsible for any
cost overruns on the Harvard to Barker project, except for those components of the project within
the City of Liberty Lake. The City of Liberty Lake has agreed to fund any cost overruns on the
components of the project located within its boundaries.
Page 1 of 2
DRAFT
Capital Project Request — (Sullivan Park Water Line/Police Precinct Parking Lot Paving Project)
The City of Spokane Valley respectfully requests that the Legislature allocate $413,000 from the Capital
Budget to pay for installation of a water line to Sullivan Park. The City owns property adjacent to the
Spokane River that it uses as Sullivan Park. The City is purchasing approximately 14 additional acres from
the Washington State Department of Transportation to expand the park. Both parcels sit in an area unserved
by a water district, and which require installation of a water line by Trentwood Irrigation District under the
Union Pacific rail line. Trentwood's engineering estimate for the project is $413,000. Sullivan Park is
currently served by an underperforming well that will be insufficient to service the expanded park.
<OR>
The City of Spokane Valley respectfully requests that the Legislature allocate $***,*** from the Capital
Budget to pay for paving of additional property associated with the City's Police Precinct Building. The
City recently purchased 1.08 acres adjacent to the Precinct to provide additional storage necessary for the
efficient operation of the Police Department. The new property needs paving and minor storm water
improvements to become operational for law enforcement purposes.
Economic Development Tools
The City of Spokane Valley supportsis Supp rtivc of legislative efforts to adopt and enhance statutory
mechanisms and state programs that encourage economic development, including border communities that
experience the loss of sales to other communities in neighboring states. As such, we encourage the
Legislature to adopt mechanisms that promote increased economic development within our communities,
including increasing funding to the Public Works Assistance Account, expanding the Rural County Sales
& Use Tax Credit for Public Facilities to border counties, and reinvesting in the Local Revitalization
Program.
Defend Local Control
The City of Spokane Valley incorporated in 2003 as a direct result of the desire of our citizens to have
substantial local control of decision-making A foundational belief for the Council and the citizens they
represent is that the most effective level of government is the one closest to the people, which is the city
form of government. As such, the Council urges the Legislature to respect local decision-making wherever
appropriate, and not infringe into those areas that have traditionally been regulated by elected City officials.
Examples of appropriate local decision-making include the determination of whether to allow recreational
marijuana home growing, and local control regarding zoning density, including flexibility relating to
accessory dwelling units.
Protect and Restoret#e Local State -Shared Revenues
The City requests that the Legislature protectpreserve and restore local state -shared revenues. These funds
include the Liquor Excise Tax Account ($487,739 in 2018), Liquor Board Profits ($786,251 in 2018),
Municipal Criminal Justice Assistance Account ($567,445 in 2018), City -County Assistance Account
($27,311 in 2018) and Marijuana Revenues ($259,242 in 2018). Specifically, the City supports legislation
that removes the 2011 cap on Liquor Profit revenues to restore the historical 50/50 revenue sharing
relationship between the State and local governments.
Protect Businesses by Reforming State Regulatory Burden
The City strongly supports businesses small and large, in our City and across the state, because they are the
lifeblood of our economy. Unfortunately, these businesses are forced to compete in a state regulatory
environment that is increasingly burdensome, making it difficult to compete with businesses in neighboring
states. Of most urgent concern is the regressive state business & occupation tax, as well as reforming the
Department of Children, Youth and Families oversight program. The City supports rebalancing the state-
wide regulatory framework to encourage and support business development and retention.
The City supports AWC legislative agenda items that serve the best interests of Spokane Valley.
Page 2 of 2
DRAFT
2020 Legislative Agenda. (Scheduled for adoption by Council November 19. 2019)
Transportation Funding Request:
Bridging the Valley
The City continues to make headway on the multi -phase Bridging the Valley project to replace
three at -grade crossings that bisect north/south commerce in the City. With the State's assistance
on the Phase 1 Barker Road Grade Separation Project in the 2017-2019 budget, the City is making
significant progress to improve the safety and economic competitiveness of our community. The
City successfully secured the only 2017 federal TIGER grant in the State, and those grant funds
were applied to the Barker Road Grade Separation Project. This project is fully funded, engineering
design and right-of-way acquisition is underway, and construction is programmed for 2020.
Phase 2: Pines Road /BNSF Grade Separation Project
The City respectfully requests that the State make an investment in the safety of the Spokane Valley
region through the Bridging the Valley project by allocating an additional $2.9 million to the Pines
Road/BNSF Grade Separation project. Pines Road is one of the region's key transportation
corridors, carrying both private and commercial/industrial traffic from Trent Avenue (SR 290)
across the Spokane River to I-90 and commercial areas south of the I-90 freeway. In 2018, the
Freight Mobility Strategic Investment Board (FMSIB) rated this at -grade crossing as the highest
ranked unfunded Tier 1 rail crossing in the State out of 4,171 at -grade crossings based upon freight
mobility and safety. The project will also improve the intersection of two state highways, Pines
Road (SR 27) and Trent Avenue (SR 290).
On average, 60 trains travel through the Pines/BNSF crossing each day, blocking traffic movements
for nearly 3.5 hours. Vehicle delay is expected to increase with the addition of a second mainline
BNSF track at Pines Road in 2020. In addition, about 34,000 vehicles pass through the adjacent
Pines/Trent intersection, including freight from Canada and northern Idaho. The average daily
traffic volume on Pines Road is more than double the vehicles of the funded Barker Road project.
Pines Road is also the primary access to almost 230 acres of undeveloped mixed-use,
commercial and industrial land.
Total project cost is estimated at $29 million, and the City has thus far secured $7.8 million,
including $4.7 million in City funds, $1.9 million from our regional metropolitan planning
organization (MPO) and a $1.25 million CRISI grant. The City currently has one pending BUILD
application outstanding. We have yet to receive any State contributions toward improving this
intersection of two State highways and request $7.8 million of State dollars that could be inclusive
of TIB, FMSIB or a direct legislative appropriation. With this State commitment we believe we
can be successful obtaining the balance of the project through Federal sources.
1-90 Barker -to -Harvard Project Cost Overruns
The City of Spokane Valley supports WSDOT in its continuing efforts to achieve state and local
transportation purposes, including connectivity and safety. In doing so, the City seeks to continue
advocating its position that WSDOT projects need to remain the financial responsibility of the State
of Washington. Projects by local agencies generally have a beneficial effect on regional and state
facilities as well, and state and regional projects generally have a beneficial effect on the local
transportation network. However, this does not imply that a financial responsibility should exist
between the agencies since there is no policy or operational control of another agency's project
absent an agreement to do so. For example, the City supports its neighboring jurisdiction, the City
of Liberty Lake, in supporting budget proviso language stating that WSDOT is responsible for any
cost overruns on the Harvard to Barker project, except for those components of the project within
the City of Liberty Lake. The City of Liberty Lake has agreed to fund any cost overruns on the
components of the project located within its boundaries.
Page 1 of 2
DRAFT
Capital Project Request — (Sullivan Park Water Line/Police Precinct Parking Lot Paving Project)
The City of Spokane Valley respectfully requests that the Legislature allocate $413,000 from the Capital
Budget to pay for installation of a water line to Sullivan Park. The City owns property adjacent to the
Spokane River that it uses as Sullivan Park. The City is purchasing approximately 14 additional acres from
the Washington State Department of Transportation to expand the park. Both parcels sit in an area unserved
by a water district, and which require installation of a water line by Trentwood Irrigation District under the
Union Pacific rail line. Trentwood's engineering estimate for the project is $413,000. Sullivan Park is
currently served by an underperforming well that will be insufficient to service the expanded park.
<OR>
The City of Spokane Valley respectfully requests that the Legislature allocate $***,*** from the Capital
Budget to pay for paving of additional property associated with the City's Police Precinct Building. The
City recently purchased 1.08 acres adjacent to the Precinct to provide additional storage necessary for the
efficient operation of the Police Department. The new property needs paving and minor storm water
improvements to become operational for law enforcement purposes.
Economic Development Tools
The City of Spokane Valley supports legislative efforts to adopt and enhance statutory mechanisms and
state programs that encourage economic development, including border communities that experience the
loss of sales to other communities in neighboring states. As such, we encourage the Legislature to adopt
mechanisms that promote increased economic development within our communities, including increasing
funding to the Public Works Assistance Account, expanding the Rural County Sales & Use Tax Credit for
Public Facilities to border counties, and reinvesting in the Local Revitalization Program.
Defend Local Control
The City of Spokane Valley incorporated in 2003 as a direct result of the desire of our citizens to have
substantial local control of decision-making A foundational belief for the Council and the citizens they
represent is that the most effective level of government is the one closest to the people, which is the city
form of government. As such, the Council urges the Legislature to respect local decision-making wherever
appropriate, and not infringe into those areas that have traditionally been regulated by elected City officials.
Examples of appropriate local decision-making include the determination of whether to allow recreational
marijuana home growing, and local control regarding zoning density, including flexibility relating to
accessory dwelling units.
Protect and Restore Local State -Shared Revenues
The City requests that the Legislature protect and restore local state -shared revenues. These funds include
the Liquor Excise Tax Account ($487,739 in 2018), Liquor Board Profits ($786,251 in 2018), Municipal
Criminal Justice Assistance Account ($567,445 in 2018), City -County Assistance Account ($27,311 in
2018) and Marijuana Revenues ($259,242 in 2018). Specifically, the City supports legislation that removes
the 2011 cap on Liquor Profit revenues to restore the historical 50/50 revenue sharing relationship between
the State and local governments.
Protect Businesses by Reforming State Regulatory Burden
The City strongly supports businesses small and large, in our City and across the state, because they are the
lifeblood of our economy. Unfortunately, these businesses are forced to compete in a state regulatory
environment that is increasingly burdensome, making it difficult to compete with businesses in neighboring
states. Of most urgent concern is the regressive state business & occupation tax, as well as reforming the
Department of Children, Youth and Families oversight program. The City supports rebalancing the state-
wide regulatory framework to encourage and support business development and retention.
The City supports AWC legislative agenda items that serve the best interests of Spokane Valley.
Page 2 of 2
CITY OF SPOKANE VALLEY
Request for Council Action
Meeting Date: October 22, 2019 Department Director Approval:
Check all that apply: ❑ consent ❑ old business ❑ new business ❑ public hearing
❑ information ® admin. report ❑ pending legislation ❑ executive session
AGENDA ITEM TITLE: Information on 1-976
GOVERNING LEGISLATION: RCW 42.17A.555
PREVIOUS COUNCIL ACTION TAKEN: N/A.
BACKGROUND: RCW 42.17A.555 prohibits "use of any facilities of a public office or agency,
directly or indirectly, ... for the promotion of or opposition to any ballot proposition." However,
there are two applicable exceptions. Informational items that are "part of the normal and regular
conduct of the office or agency" are permitted and the City Council may, after an appropriate
public meeting in which both sides are allowed an opportunity to speak, pass a resolution to
support or oppose a ballot measure. Further, the City Council has chosen, pursuant to its
approved Governance Manual, "not to support or oppose ballot issues as those are left to the will
of the people voting." Governance Manual, Ch. 2, Item F(4), pg. 38.
This item is being presented as informational material only regarding Initiative -976 ("1-976") as
part of the City's normal and regular conduct. All material provided herein, other than direct City
fiscal impacts, is taken from the Washington State Voter's Pamphlet and material compiled by the
Association of Washington Cities.
What it does:
1-976 is an Initiative to the Legislature that was filed for consideration in the 2019 legislative
session. The Legislature took no action on the initiative so it will be presented to voters at the
general election on November 5, 2019.
The ballot title for 1-976 provides: "This measure would repeal, reduce, or remove authority to
impose certain vehicle taxes and fees; limit annual motor -vehicle -license fees to $30, except
voter -approved charges; and base vehicle taxes on Kelley Blue Book value. Should this measure
be enacted into law?"
Below are some of the components of the proposed initiative:
• Repeal authority of city transportation benefit districts (TBDs) to impose a car tab fee.
Currently, TBDs may impose fees ranging from $20 to $80 (depending on when fees are
imposed and voter approval). TBD sales taxes would still be authorized.
• Lower state and local license fees for motor vehicles weighing 10,000 pounds or less to
$30, except charges approved by voters after the measure's effective date.
• Lower electric vehicle, snowmobile, and commercial trailer fees to $30.
• Eliminate the 0.3% motor vehicle sales/lease tax on vehicle purchases.
• Base any future vehicle taxes, including voter approved taxes, on vehicle's base model
Kelley Blue Book value.
• Eliminate authority to impose local voter -approved passenger -only motor vehicle excise
tax (up to 0.4% of depreciated value based on MSRP).
• Modify and reduce regional transit authority motor vehicle excise tax provisions and
requires such authorities to retire bonds early where allowed and either reduce or repeal
taxes pledged to bonds depending on whether bonds are retired by 2020. Sound Transit
is an example of a regional transit authority.
Fiscal Impacts.
State taxes and fees
What does it pay
for?
Spokane Valley
receives:
Vehicle License fees
Various highway
purposes, including
State highways and
local streets.
City currently receives
funds through state
grants. Impact is
undetermined at this
time. May affect
future state grants.
Vehicles Weight Fees
Various highway
purposes, including
State highways and
local streets
City currently receives
funds through state
grants. Impact is
undetermined at this
time. May affect
future state grants.
Snowmobiles
Snowmobile facilities,
safety, enforcement
and education
programs
$0
Commercial trailers
State transportation
purposes
$0
Electric Vehicle Fee
Transportation
feasibility studies and
other transportation
purposes
City currently receives
funds through state
grants. Impact is
undetermined at this
time. May affect
future state grants.
Motor Vehicle
Sales/Lease tax
Multimodal account,
various transportation
purposes
City receives a
distribution of
multimodal
transportation funds
as part of state
shared revenues in
the Street O&M Fund
#101.
City currently receives
funds through state
grants. Impact is
undetermined at this
time. May affect
future state grants.
TBD Vehicle License
fees
Local TBD purposes
(typically pavement
preservation, local
road projects)
$0, as the City has
not created a TBD.
Local Voter -Approved
Passenger -Only Ferry
MVET
Local passenger -only
ferry service
$0
Sound Transit taxes
Debt service on
bonds for Sound
Transit
$0
The Office of Financial Management Fiscal Note for 1-976 in the Voter's Pamphlet estimates,
based upon the June 2019 Transportation Revenue Forecast, the following fiscal impacts:
State revenue impact: $1.921 billion over six years (FY 2020-25)
Local direct revenue impact: $2.317 billion over six years (FY 2020-25)
Total State and Local Direct: $4.238 billion over six years (FY 2020-25)
Note that the estimate of local direct revenue impact does not include any reductions that may
occur from State allocations or distributions of transportation revenues, State grants, and other
State -funded programs. Such impacts are purely speculative at this point.
OPTIONS: N/A.
RECOMMENDED ACTION OR MOTION: N/A.
BUDGET/FINANCIAL IMPACTS: Unknown at this time.
STAFF CONTACT: Erik Lamb, Deputy City Attorney
ATTACHMENTS: Copy of 1-976.
Initiative Measure No. 97 6, filed March 19, 2018
BRING BACK OUR $30 CAR TABS
AN ACT Relating to limiting state and local taxes, fees, and
other charges relating to vehicles; amending RCW 46.17.350,
46.17.355, 46.17.323, 82.08.020, 82.44.065, 81.104.140, and
81.104.160; adding a new section to chapter 46.17 RCW; adding a new
section to chapter 82.44 RCW; adding a new section to chapter 81.112
RCW; creating new sections; repealing RCW 46.17.365, 46.68.415,
82.80.130, 82.80.140, 82.44.035, and 81.104.160; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF WASHINGTON:
POLICIES AND PURPOSES
NEW SECTION. Sec. 1. Voters have repeatedly approved
initiatives limiting vehicle costs, yet politicians keep ignoring
the voters' repeated, unambiguous mandate by imposing higher and
higher vehicle taxes and fees. It's not fair and it must stop.
Without this follow-up ballot measure, vehicle costs will continue
to skyrocket until vehicle charges are obscenely expensive, as they
were prior to Initiative 695. This measure and each of its
provisions limit state and local taxes, fees, and other charges
relating to motor vehicles. This measure would limit annual motor
vehicle license fees to $30, except voter -approved charges, repeal
and remove authority to impose certain vehicle taxes and charges;
and base vehicle taxes on Kelley Blue Book rather than the
dishonest, inaccurate, and artificially inflated manufacturer's
suggested retail price (MRSP). Voters have repeatedly approved
initiatives limiting vehicle costs. Politicians must learn to
listen to the people.
LIMITING ANNUAL MOTOR -VEHICLE -LICENSE FEES TO $30,
EXCEPT VOTER -APPROVED CHARGES
NEW SECTION. Sec. 2. A new section is added to chapter 46.17
RCW to read as follows:
(1) State and local motor vehicle license fees may not exceed
$30 per year for motor vehicles, regardless of year, value, make, or
model.
(2) For the purposes of this section, "state and local motor
vehicle license fees" means the general license tab fees paid
annually for licensing motor vehicles, including but not limited to
cars, sport utility vehicles, light trucks under RCW 46.17.355,
motorcycles, and motor homes, and do not include charges approved by
voters after the effective date of this section. This annual fee
must be paid and collected annually and is due at the time of
initial and renewal vehicle registration.
Sec. 3. RCW 46.17.350 and 2014 c 30 s 2 are each amended to
read as follows:
(1) Before accepting an application for a vehicle registration,
the department, county auditor or other agent, or subagent appointed
2
by the director shall require the applicant, unless specifically
exempt, to pay the following vehicle license fee by vehicle type:
VEHICLE TYPE INITIAL FEE RENEWAL DISTRIBUTED
FEE UNDER
(a) Auto stage, six seats or $ 30.00 $ 30.00 RCW 46.68.030
less
(b) Camper $ 4.90 $ 3.50 RCW 46.68.030
(c) Commercial trailer $ $ 30.00 RCW 46.68.035
( (31.00)
30.00
(d) For hire vehicle, six $ 30.00 $ 30.00 RCW 46.68.030
seats or less
(e) Mobile home (if $ 30.00 $ 30.00 RCW 46.68.030
registered)
(f) Moped $ 30.00 $ 30.00 RCW 46.68.030
(g) Motor home $ 30.00 $ 30.00 RCW 46.68.030
(h) Motorcycle $ 30.00 $ 30.00 RCW 46.68.030
(i) Off-road vehicle $ 18.00 $ 18.00 RCW 46.68.045
(j) Passenger car $ 30.00 $ 30.00 RCW 46.68.030
(k) Private use single -axle $ 15.00 $ 15.00 RCW 46.68.035
trailer
(1) Snowmobile $ $ RCW 46.68.350
((50.00) ((4-990)
30.00 30.00
(m) Snowmobile, vintage $ 12.00 $ 12.00 RCW 46.68.350
(n) Sport utility vehicle $ 30.00 $ 30.00 RCW 46.68.030
(o) Tow truck $ 30.00 $ 30.00 RCW 46.68.030
(p) Trailer, over 2000 $ 30.00 $ 30.00 RCW 46.68.030
pounds
(q) Travel trailer $ 30.00 $ 30.00 RCW 46.68.030
(r) Wheeled all -terrain $ 12.00 $ 12.00 RCW 46.09.540
vehicle, on -road
use
3
(s) Wheeled all -terrain
vehicle, off-road
use
$ 18.00 $ 18.00 RCW 46.09.510
(2) The vehicle license fee required in subsection (1) of this
section is in addition to the filing fee required under RCW
46.17.005, and any other fee or tax required by law.
Sec. 4. RCW 46.17.355 and 2015 3rd sp.s. c 44 s 201 are each
amended to read as follows:
(1)(a) For vehicle registrations that are due or become due
before July 1, 2016, in lieu of the vehicle license fee required
under RCW 46.17.350 and before accepting an application for a
vehicle registration for motor vehicles described in RCW 46.16A.455,
the department, county auditor or other agent, or subagent appointed
by the director shall require the applicant, unless specifically
exempt, to pay the following license fee by weight:
WEIGHT SCHEDULE A SCHEDULE B
4,000 pounds $ 38.00 $ 38.00
6,000 pounds $ 48.00 $ 48.00
8,000 pounds $ 58.00 $ 58.00
10,000 pounds $ 60.00 $ 60.00
12,000 pounds $ 77.00 $ 77.00
14,000 pounds $ 88.00 $ 88.00
16,000 pounds $ 100.00 $ 100.00
18,000 pounds $ 152.00 $ 152.00
20,000 pounds $ 169.00 $ 169.00
22,000 pounds $ 183.00 $ 183.00
24,000 pounds $ 198.00 $ 198.00
26,000 pounds $ 209.00 $ 209.00
28,000 pounds $ 247.00 $ 247.00
30,000 pounds $ 285.00 $ 285.00
32,000 pounds $ 344.00 $ 344.00
34,000 pounds $ 366.00 $ 366.00
36,000 pounds $ 397.00 $ 397.00
38,000 pounds $ 436.00 $ 436.00
4
40,000 pounds $ 499.00 $ 499.00
42,000 pounds $ 519.00 $ 609.00
44,000 pounds $ 530.00 $ 620.00
46,000 pounds $ 570.00 $ 660.00
48,000 pounds $ 594.00 $ 684.00
50,000 pounds $ 645.00 $ 735.00
52,000 pounds $ 678.00 $ 768.00
54,000 pounds $ 732.00 $ 822.00
56,000 pounds $ 773.00 $ 863.00
58,000 pounds $ 804.00 $ 894.00
60,000 pounds $ 857.00 $ 947.00
62,000 pounds $ 919.00 $ 1,009.00
64,000 pounds $ 939.00 $ 1,029.00
66,000 pounds $ 1,046.00 $ 1,136.00
68,000 pounds $ 1,091.00 $ 1,181.00
70,000 pounds $ 1,175.00 $ 1,265.00
72,000 pounds $ 1,257.00 $ 1,347.00
74,000 pounds $ 1,366.00 $ 1,456.00
76,000 pounds $ 1,476.00 $ 1,566.00
78,000 pounds $ 1,612.00 $ 1,702.00
80,000 pounds $ 1,740.00 $ 1,830.00
82,000 pounds $ 1,861.00 $ 1,951.00
84,000 pounds $ 1,981.00 $ 2,071.00
86,000 pounds $ 2,102.00 $ 2,192.00
88,000 pounds $ 2,223.00 $ 2,313.00
90,000 pounds $ 2,344.00 $ 2,434.00
92,000 pounds $ 2,464.00 $ 2,554.00
94,000 pounds $ 2,585.00 $ 2,675.00
96,000 pounds $ 2,706.00 $ 2,796.00
98,000 pounds $ 2,827.00 $ 2,917.00
100,000 pounds $ 2,947.00 $ 3,037.00
102,000 pounds $ 3,068.00 $ 3,158.00
104,000 pounds $ 3,189.00 $ 3,279.00
105,500 pounds $ 3,310.00 $ 3,400.00
5
(b) For vehicle registrations that are due or become due on or
after July 1, 2016, in lieu of the vehicle license fee required
under RCW 46.17.350 and before accepting an application for a
vehicle registration for motor vehicles described in RCW 46.16A.455,
the department, county auditor or other agent, or subagent appointed
by the director shall require the applicant, unless specifically
exempt, to pay the following license fee by gross weight:
WEIGHT SCHEDULE A SCHEDULE B
4,000 pounds $ ((53.00)) 30.00 $ ((53.00)) 30.00
6,000 pounds $ ((73.00)) 30.00 $ ((73.00)) 30.00
8,000 pounds $ ((93.00)) 30.00 $ ((93.00)) 30.00
10,000 pounds $ ((93.00)) 30.00 $ ((93.00)) 30.00
12,000 pounds $ 81.00 $ 81.00
14,000 pounds $ 88.00 $ 88.00
16,000 pounds $ 100.00 $ 100.00
18,000 pounds $ 152.00 $ 152.00
20,000 pounds $ 169.00 $ 169.00
22,000 pounds $ 183.00 $ 183.00
24,000 pounds $ 198.00 $ 198.00
26,000 pounds $ 209.00 $ 209.00
28,000 pounds $ 247.00 $ 247.00
30,000 pounds $ 285.00 $ 285.00
32,000 pounds $ 344.00 $ 344.00
34,000 pounds $ 366.00 $ 366.00
36,000 pounds $ 397.00 $ 397.00
38,000 pounds $ 436.00 $ 436.00
40,000 pounds $ 499.00 $ 499.00
42,000 pounds $ 519.00 $ 609.00
44,000 pounds $ 530.00 $ 620.00
46,000 pounds $ 570.00 $ 660.00
48,000 pounds $ 594.00 $ 684.00
50,000 pounds $ 645.00 $ 735.00
52,000 pounds $ 678.00 $ 768.00
54,000 pounds $ 732.00 $ 822.00
56,000 pounds $ 773.00 $ 863.00
6
58,000 pounds $ 804.00 $ 894.00
60,000 pounds $ 857.00 $ 947.00
62,000 pounds $ 919.00 $ 1,009.00
64,000 pounds $ 939.00 $ 1,029.00
66,000 pounds $ 1,046.00 $ 1,136.00
68,000 pounds $ 1,091.00 $ 1,181.00
70,000 pounds $ 1,175.00 $ 1,265.00
72,000 pounds $ 1,257.00 $ 1,347.00
74,000 pounds $ 1,366.00 $ 1,456.00
76,000 pounds $ 1,476.00 $ 1,566.00
78,000 pounds $ 1,612.00 $ 1,702.00
80,000 pounds $ 1,740.00 $ 1,830.00
82,000 pounds $ 1,861.00 $ 1,951.00
84,000 pounds $ 1,981.00 $ 2,071.00
86,000 pounds $ 2,102.00 $ 2,192.00
88,000 pounds $ 2,223.00 $ 2,313.00
90,000 pounds $ 2,344.00 $ 2,434.00
92,000 pounds $ 2,464.00 $ 2,554.00
94,000 pounds $ 2,585.00 $ 2,675.00
96,000 pounds $ 2,706.00 $ 2,796.00
98,000 pounds $ 2,827.00 $ 2,917.00
100,000 pounds $ 2,947.00 $ 3,037.00
102,000 pounds $ 3,068.00 $ 3,158.00
104,000 pounds $ 3,189.00 $ 3,279.00
105,500 pounds $ 3,310.00 $ 3,400.00
(2) Schedule A applies to vehicles either used exclusively for
hauling logs or that do not tow trailers. Schedule B applies to
vehicles that tow trailers and are not covered under Schedule A.
(3) If the resultant gross weight is not listed in the table
provided in subsection (1) of this section, it must be increased to
the next higher weight.
(4) The license fees provided in subsection (1) of this section
and the freight project fee provided in subsection ((-(6})) (7) of
this section are in addition to the filing fee required under RCW
46.17.005 and any other fee or tax required by law.
7
(5) The license fees provided in subsection (1) of this section
for light trucks weighing 10,000 pounds or less are limited to $30.
(6) The license fee based on declared gross weight as provided
in subsection (1) of this section must be distributed under RCW
46.68.035.
((})) (7) For vehicle registrations that are due or become due
on or after July 1, 2016, in addition to the license fee based on
declared gross weight as provided in subsection (1) of this section,
the department, county auditor or other agent, or subagent appointed
by the director must require an applicant with a vehicle with a
declared gross weight of more than 10,000 pounds, unless
specifically exempt, to pay a freight project fee equal to fifteen
percent of the license fee provided in subsection (1) of this
section, rounded to the nearest whole dollar, which must be
distributed under RCW 46.68.035.
(((7))) (8) For vehicle registrations that are due or become due
on or after July 1, 2022, in addition to the license fee based on
declared gross weight as provided in subsection (1) of this section,
the department, county auditor or other agent, or subagent appointed
by the director must require an applicant with a vehicle with a
declared gross weight of less than or equal to 12,000 pounds, unless
specifically exempt, to pay an additional weight fee of ten dollars,
which must be distributed under RCW 46.68.035.
Sec. 5. RCW 46.17.323 and 2015 3rd sp.s. c 44 s 203 are each
amended to read as follows:
(1) Before accepting an application for an annual vehicle
registration renewal for a vehicle that both (a) uses at least one
method of propulsion that is capable of being reenergized by an
external source of electricity and (b) is capable of traveling at
least thirty miles using only battery power, the department, county
auditor or other agent, or subagent appointed by the director must
require the applicant to pay a ((onc hundred dollar fcc in addition
to any othcr fccs and taxcs rcquircd by law)) $30 fee. The ((onc
8
hundred thirty dollar)) $30 fee is due only at the time of annual
registration renewal.
(2) This section only applies to a vehicle that is designed to
have the capability to drive at a speed of more than thirty-five
miles per hour.
(3)(((a) Thc fcc undcr this section is imposed to providc funds
t mitigatc thc impact f vehicles on state roads and highways and
f r thc purpose of evaluating thc feasibility of transitioning from
a revenue collection system based on fuel taxes to a road user
assessment system, and is separate and distinct from othcr vehicle
license fees. Proceeds from thc fcc must bc used for highway
purposes, and must bc deposited in thc m t r vehicle fund created in
RCW 46.68.070, subject to (b) of this subsection.
{b-})) If in any year the amount of proceeds from the fee
collected under this section exceeds one million dollars, the excess
amount over one million dollars must be deposited as follows:
(((i))) (a) Seventy percent to the motor vehicle fund created in
RCW 46.68.070;
(((ii))) (b) Fifteen percent to the transportation improvement
account created in RCW 47.26.084; and
(((iii))) (c) Fifteen percent to the rural arterial trust
account created in RCW 36.79.020.
(((4)(a) In addition to thc fcc established in subsection (1) of
this section, before accepting an application for an annual vehicle
registration renewal for a vehicle that both (i) uses at least onc
method of propulsion that is capable of being rccncrgizcd by an
external source of electricity and (ii) is capable of traveling at
least thirty miles using only battery power, thc department, county
auditor or othcr agent, or subagent appointed by thc director must
require thc applicant to pay a fifty dollar fcc.
(b) Thc fcc required undcr (a) of this subsection must bc
distributed as follows:
(i) Thc first onc million dollars raised by thc fcc must bc
dcp sited into thc multimodal transportation account created in RCW
17.66.070; and
9
(ii) Any remaining amounts must be deposited into thc motor
vehicle fund created in RCW 46.68.070.
(5) This section applies to annual vehicle rcgistrati n renewals
until thc effective date of enacted legislation that imp scs a
vehicle miles traveled fcc or tax.))
REPEAL AND REMOVE AUTHORITY TO IMPOSE
CERTAIN VEHICLE TAXES AND CHARGES
Sec. 6. The following acts or parts of acts are each repealed:
(1) RCW 46.17.365 (Motor vehicle weight fee—Motor home vehicle
weight fee) and 2015 3rd sp.s. c 44 s 202 & 2010 c 161 s 533;
(2) RCW 46.68.415 (Motor vehicle weight fee, motor home vehicle
weight fee—Disposition) and 2010 c 161 s 813;
(3) RCW 82.80.130 (Passenger -only ferry service—Local option
motor vehicle excise tax authorized) and 2010 c 161 s 916, 2006 c
318 s 4, & 2003 c 83 s 206; and
(4) RCW 82.80.140 (Vehicle fee—Transportation benefit district—
Exemptions) and 2015 3rd sp.s. c 44 s 310, 2010 c 161 s 917, 2007 c
329 s 2, & 2005 c 336 s 16.
Sec. 7. RCW 82.08.020 and 2014 c 140 s 12 are each amended to
read as follows:
(1) There is levied and collected a tax equal to six and five -
tenths percent of the selling price on each retail sale in this
state of:
(a) Tangible personal property, unless the sale is specifically
excluded from the RCW 82.04.050 definition of retail sale;
(b) Digital goods, digital codes, and digital automated
services, if the sale is included within the RCW 82.04.050
definition of retail sale;
(c) Services, other than digital automated services, included
within the RCW 82.04.050 definition of retail sale;
(d) Extended warranties to consumers; and
10
(e) Anything else, the sale of which is included within the RCW
82.04.050 definition of retail sale.
(2) There is levied and collected an additional tax on each
retail car rental, regardless of whether the vehicle is licensed in
this state, equal to five and nine -tenths percent of the selling
price. The revenue collected under this subsection must be deposited
in the multimodal transportation account created in RCW 47.66.070.
(3) ((Bcginning July 1, 2003, thcrc is levied and collected an
additional tax of three tenths f one percent of thc selling price
n each retail sale of a motor vehicle in this state, other than
retail car rentals taxed undcr subsccti n (2) f this section. The
revenue collected undcr this subsccti n must be deposited in thc
multimodal transportation account created in RCW 47.66.070.
(4) For purposes of subsection (3) f this recti n, "motor
vehicle" has thc meaning provided in RCW 46.04.320, but docs not
include:
(a) Farm tractors or farm vehicles as dcfincd in RCW 46.04.180
and 46.04.181, unless thc farm tractor or farm vehicle is f r use in
the pr duction of marijuana;
(b) Off road vehicles as dcfincd in RCW 46.04.365;
(c) Nonhighway vehicles as dcfincd in RCW 46.09.310; and
(d) Snowmobiles as dcfincd in RCW 46.04.546.
(5))) Beginning on December 8, 2005, 0.16 percent of the taxes
collected under subsection (1) of this section must be dedicated to
funding comprehensive performance audits required under RCW
43.09.470. The revenue identified in this subsection must be
deposited in the performance audits of government account created in
RCW 43.09.475.
((4-6-*)) (4) The taxes imposed under this chapter apply to
successive retail sales of the same property.
(((7))) (5) The rates provided in this section apply to taxes
imposed under chapter 82.12 RCW as provided in RCW 82.12.020.
BASE VEHICLE TAXES USING KELLEY BLUE BOOK VALUE
11
NEW SECTION. Sec. 8. A new section is added to chapter 82.44
RCW to read as follows:
(1) BASE VEHICLE TAXES USING KELLEY BLUE BOOK VALUE. Any motor
vehicle excise tax must be calculated in an honest and accurate way
so the burden on vehicle owners is not artificially inflated. For
the purpose of determining a vehicle tax, a taxing district imposing
a vehicle tax must set a vehicle's taxable value at the vehicle's
base model Kelley Blue book value. This ensures an honest and
accurate calculation of the tax and, combined with the appeal
process in RCW 82.44.065, ensures that vehicle owners are taxed on
their vehicle's market value.
(2) For the purpose of determining a tax under this chapter,
the value of a truck -type power or trailing unit, or motor vehicle,
including a passenger vehicle, motorcycle, motor home, sport utility
vehicle, or light duty truck is the base model Kelley Blue book
value of the vehicle, excluding applicable federal excise taxes,
state and local sales or use taxes, transportation or shipping
costs, or preparatory or delivery costs.
Sec. 9. RCW 82.44.065 and 2010 c 161 s 912 each amended to
read as follows:
If the department determines a value for a vehicle ((cquivalcnt
t a manufacturcr's basc Guggcstcd rctail pricc or the valuc of a
truck or trailcr undcr RCW 82.44.035)) under section 8 of this act,
any person who pays a state or locally imposed tax for that vehicle
may appeal the valuation to the department under chapter 34.05 RCW.
If the taxpayer is successful on appeal, the department shall refund
the excess tax in the manner provided in RCW 82.44.120. Using
Kelley Blue Book value ensures an honest and accurate calculation.
NEW SECTION. Sec. 10. RCW 81.104.140 and 2015 3rd sp.s. c 44 s
318 are each amended to read as follows:
(1) Agencies authorized to provide high capacity transportation
service, including transit agencies and regional transit
authorities, and regional transportation investment districts acting
12
with the agreement of an agency, are hereby granted dedicated
funding sources for such systems. These dedicated funding sources,
as set forth in RCW 81.104.150, 81.104.160, 81.104.170, and
81.104.175, are authorized only for agencies located in (a) each
county with a population of two hundred ten thousand or more and (b)
each county with a population of from one hundred twenty-five
thousand to less than two hundred ten thousand except for those
counties that do not border a county with a population as described
under (a) of this subsection. In any county with a population of one
million or more or in any county having a population of four hundred
thousand or more bordering a county with a population of one million
or more, these funding sources may be imposed only by a regional
transit authority or a regional transportation investment district.
Regional transportation investment districts may, with the approval
of the regional transit authority within its boundaries, impose the
taxes authorized under this chapter, but only upon approval of the
voters and to the extent that the maximum amount of taxes authorized
under this chapter have not been imposed.
(2) Agencies planning to construct and operate a high capacity
transportation system should also seek other funds, including
federal, state, local, and private sector assistance.
(3) Funding sources should satisfy each of the following
criteria to the greatest extent possible:
(a) Acceptability;
(b) Ease of administration;
(c) Equity;
(d) Implementation feasibility;
(e) Revenue reliability; and
(f) Revenue yield.
(4)(a) Agencies participating in regional high capacity
transportation system development are authorized to levy and collect
the following voter-approved local option funding sources:
(i) Employer tax as provided in RCW 81.104.150, other than by
regional transportation investment districts;
(ii) ((Spccial motor vehicle cxcisc tax ac provided in PCW
13
81.104.160;
(iii))) Regular property tax as provided in 81.104.175; and
(((iv))) (iii) Sales and use tax as provided in RCW 81.104.170.
(b) Revenues from these taxes may be used only to support those
purposes prescribed in subsection (10) of this section. Before the
date of an election authorizing an agency to impose any of the taxes
enumerated in this section and authorized in RCW 81.104.150,
81.104.160, 81.104.170, and 81.104.175, the agency must comply with
the process prescribed in RCW 81.104.100 (1) and (2) and 81.104.110.
No construction on exclusive right-of-way may occur before the
requirements of RCW 81.104.100(3) are met.
(5) Except for the regular property tax authorized in
81.104.175, the authorization in subsection (4) of this section may
not adversely affect the funding authority of transit agencies not
provided for in this chapter. Local option funds may be used to
support implementation of interlocal agreements with respect to the
establishment of regional high capacity transportation service.
Except when a regional transit authority exists, local jurisdictions
must retain control over moneys generated within their boundaries,
although funds may be commingled with those generated in other areas
for planning, construction, and operation of high capacity
transportation systems as set forth in the agreements.
(6) Except for the regular property tax authorized in
81.104.175, agencies planning to construct and operate high capacity
transportation systems may contract with the state for collection
and transference of voter -approved local option revenue.
(7) Dedicated high capacity transportation funding sources
authorized in RCW 81.104.150, 81.104.160, 81.104.170, and 81.104.175
are subject to voter approval by a simple majority. A single ballot
proposition may seek approval for one or more of the authorized
taxing sources. The ballot title must reference the document
identified in subsection (8) of this section.
(8) Agencies must provide to the registered voters in the area a
document describing the systems plan and the financing plan set
forth in RCW 81.104.100. It must also describe the relationship of
14
the system to regional issues such as development density at station
locations and activity centers, and the interrelationship of the
system to adopted land use and transportation demand management
goals within the region. This document must be provided to the
voters at least twenty days prior to the date of the election.
(9) For any election in which voter approval is sought for a
high capacity transportation system plan and financing plan pursuant
to RCW 81.104.040, a local voter's pamphlet must be produced as
provided in chapter 29A.32 RCW.
(10)(a) Agencies providing high capacity transportation service
must retain responsibility for revenue encumbrance, disbursement,
and bonding. Funds may be used for any purpose relating to planning,
construction, and operation of high capacity transportation systems
and commuter rail systems, personal rapid transit, busways, bus
sets, and entrained and linked buses.
(b) A regional transit authority that ((imposcs a motor vchicic
cxcisc tax aftcr the cffcctivc datc of this scction,)) imposes a
property tax((,—)) or increases a sales and use tax to more than
nine -tenths of one percent must undertake a process in which the
authority's board formally considers inclusion of the name, Scott
White, in the naming convention associated with either the
University of Washington or Roosevelt stations.
NEW SECTION. Sec. 11. The following acts or parts of acts are
each repealed:
(1) RCW 82.44.035 (Valuation of vehicles) and 2010 c 161 s 910 &
2006 c 318 s 1; and
(2) RCW 81.104.160 (Motor vehicle excise tax for regional
transit authorities ---Sales and use tax on car rentals ---Former
motor vehicle excise tax repealed) and 2015 3rd sp.s. c 44 s 319,
2010 c 161 s 903, 2009 c 280 s 4, 2003 c 1 s 6 (Initiative Measure
No. 776, approved November 5, 2002), & 1998 c 321 s 35 (Referendum
Bill No. 49, approved November 3, 1998).
15
NEW SECTION. Sec. 12. A new section is added to chapter 81.112
RCW to read as follows:
In order to effectuate the policies, purposes, and intent of
this act and to ensure that the motor vehicle excise taxes repealed
by this act are no longer imposed or collected, an authority that
imposes a motor vehicle excise tax under RCW 81.104.160 must fully
retire, defease, or refinance any outstanding bonds issued under
this chapter if:
(1) Any revenue collected prior to the effective date of this
section from the motor vehicle excise tax imposed under RCW
81.104.160 has been pledged to such bonds; and
(2) The bonds, by virtue of the terms of the bond contract,
covenants, or similar terms, may be retired or defeased early or
refinanced.
Sec. 13. RCW 81.104.160 and 2015 3rd sp.s. c 44 s 319 are each
amended to read as follows:
(1) Regional transit authorities that include a county with a
population of more than one million five hundred thousand may submit
an authorizing proposition to the voters, and if approved, may levy
and collect an excise tax, at a rate approved by the voters, but not
exceeding ((cight tcnths)) two-tenths of one percent on the value,
under chapter 82.44 RCW, of every motor vehicle owned by a resident
of the taxing district, solely for the purpose of providing high
capacity transportation service. The maximum tax rate under this
subsection does not include a motor vehicle excise tax approved
before the effective date of this section if the tax will terminate
on the date bond debt to which the tax is pledged is repaid. This
tax does not apply to vehicles licensed under RCW 46.16A.455 except
vehicles with an unladen weight of six thousand pounds or less, RCW
46.16A.425 or 46.17.335(2). Notwithstanding any other provision of
this subsection or chapter 82.44 RCW, a motor vehicle excise tax
imposed by a regional transit authority before or after the
effective date of this section must comply with chapter 82.44 RCW as
it existed on January 1, 1996, until December 31st of the year in
16
which the regional transit authority repays bond debt to which a
motor vehicle excise tax was pledged before the effective date of
this section. Motor vehicle taxes collected by regional transit
authorities after December 31st of the year in which a regional
transit authority repays bond debt to which a motor vehicle excise
tax was pledged before the effective date of this section must
comply with chapter 82.44 RCW as it existed on the date the tax was
approved by voters.
(2) An agency and high capacity transportation corridor area may
impose a sales and use tax solely for the purpose of providing high
capacity transportation service, in addition to the tax authorized
by RCW 82.14.030, upon retail car rentals within the applicable
jurisdiction that are taxable by the state under chapters 82.08 and
82.12 RCW. The rate of tax may not exceed 2.172 percent. The rate
of tax imposed under this subsection must bear the same ratio of the
2.172 percent authorized that the rate imposed under subsection (1)
of this section bears to the rate authorized under subsection (1) of
this section. The base of the tax is the selling price in the case
of a sales tax or the rental value of the vehicle used in the case
of a use tax.
(3) Any motor vehicle excise tax previously imposed under the
provisions of RCW 81.104.160(1) shall be repealed, terminated, and
expire on December 5, 2002, except for a motor vehicle excise tax
for which revenues have been contractually pledged to repay a bonded
debt issued before December 5, 2002, as determined by Pierce County
et al. v. State, 159 Wn.2d 16, 148 P.3d 1002 (2006) . In the case of
bonds that were previously issued, the motor vehicle excise tax must
comply with chapter 82.44 RCW as it existed on January 1, 1996.
(4) If a regional transit authority imposes the tax authorized
under subsection (1) of this section, the authority may not receive
any state grant funds provided in an omnibus transportation
appropriations act except transit coordination grants created in
chapter 11, Laws of 2015 3rd sp. sess.
17
NEW SECTION. Sec. 14. CONSTRUCTION CLAUSE. The provisions of
this act are to be liberally construed to effectuate the intent,
policies, and purposes of this act.
NEW SECTION. Sec. 15. SEVERABILITY CLAUSE. If any provision
of this act or its application to any person or circumstance is held
invalid, the remainder of the act or the application of the
provision to other persons or circumstances is not affected.
NEW SECTION. Sec. 16. EFFECTIVE DATE. (1) Sections 10 and 11 of
this act take effect on the date that the regional transit authority
complies with section 12 of this act and retires, defeases, or
refinances its outstanding bonds.
(2) Section 13 takes effect April 1, 2020, if sections 10 and 11
of this act have not taken effect by March 31, 2020.
(3) The regional transit authority must provide written notice
of the effective dates of sections 10, 11, and 13 of this act to
affected parties, the chief clerk of the house of representatives,
the secretary of the senate, the office of the code reviser, and
others as deemed appropriate by the regional transit authority.
NEW SECTION. Sec. 17. TITLE. This act is known and may be
cited as "Bring Back Our $30 Car Tabs."
--- END ---
18
Nov 5, 2019 Meeting Cancelled (election night)
To:
From:
Re:
DRAFT
ADVANCE AGENDA
as of October 17, 2019; 10:15 a.m.
Please note this is a work in progress; items are tentative
Council & Staff
City Clerk, by direction of City Manager
Draft Schedule for Upcoming Council Meetings
Oct 29, 2019, Study Session, 6:00 p.m. [due Tue Oct 22]
ACTION ITEMS:
1. First Reading Ordinance 19-018 Amending Park Regulations — Erik Lamb, Mike Stone
2. First Reading Ordinance 19-019 Regulating Public Camping — Erik Lamb
NON -ACTION ITEMS:
3. Mental Health Crisis Stabilization Facility Prjct—M.Koudelka, M.Werner; Ariane Schmidt, Kristin Gable(30 min)
(15 minutes)
(15 minutes)
4. Police Dept Quarterly Report — Chief Werner
5. Barker/I-90 WSDOT Interchange Project Update — Erica Amsden, Gloria Mantz
6. Pavement Preservation, Ad Hoc Committee — Adam Jackson, Bill Helbig
7. Advance Agenda — Mayor Higgins
8. Info Only: Election Night and Council Meetings History
(10 minutes)
(10 minutes)
(40 minutes)
(5 minutes)
[*estimated meeting 95 mins]
Nov 12, 2019, Formal Meeting Format, 6:00 p.m.
1. PUBLIC HEARING: #3 — Final 2020 Budget — Chelsie Taylor
2. Consent Agenda (claims, payroll, minutes)
3. Second Reading Ordinance 19-016 for Budget Amendment 2019 — Chelsie Taylor
4. Second Reading Ordinance 19-017, 2020 Budget — Chelsie Taylor
5. Second Reading Ordinance 19-018 Amending Park Regulations — Erik Lamb, Mike Stone
6. Second Reading Ordinance 19-019 Regulating Public Camping — Erik Lamb
7. Resolution 19-015 Adopting Parks & Rec MasterPlan — Mike Stone, Chaz Bates
8. Admin Report: Comp Plan Amendments — Mike Basinger, Chaz Bates
9. Admin Report: LTAC Recommendations to Council — Chelsie Taylor
10. Admin Report: Advance Agenda — Mayor Higgins
[due Tue Nov 51
(10 minutes)
(5 minutes)
(10 minutes)
(10 minutes)
(15 minutes)
(15 minutes)
(15 minutes)
(20 minutes)
(15 minutes)
(5 minutes)
[*estimated meeting: 120 mins]
Nov 19, 2019, Study Session, 6:00 p.m. [due Tue Nov 12]
ACTION ITEMS:
1. Resolution to Set Hearing for Proposed Street Vacation STV -2019-0004 — Karen Kendall
2. Resolution to Set Hearing for Proposed Street Vacation STV 2019-0005 — Lori Barlow
3. Motion Consideration: Comp Plan Docket — Mike Basinger, Chaz Bates
4. Motion Consideration: 2020 State Legislative Agenda — Mark Calhoun, Cary Driskell
NON -ACTION ITEMS:
5. Proposed 2020 Fee Resolution — Chelsie Taylor
6. Advance Agenda — Mayor Higgins
Nov 26, 2019, Formal Meeting Format, 6:00 p.m.
1. Consent Agenda (claims, payroll, minutes)
2. Admin Report: Marketing & Communications Report
3. Admin Report: Advance Agenda — Mayor Higgins
4. Info Only: Department Reports
(5 minutes)
(5 minutes)
(15 minutes)
(10 minutes)
(10 minutes)
(5 minutes)
[*estimated meeting: 50 mins]
[due Tue Nov 19]
(5 minutes)
— L. Brassfield, J.Kleingartner, M.Basinger (15 mins)
(5 minutes)
[*estimated meeting: 25 mins]
Dec 3, 2019, Study Session, Meeting Cancelled (due to Thanksgiving Week)
Draft Advance Agenda 10/17/2019 11:10:30 AM
Page 1 of 2
Dec 10, 2019, Formal Meeting Format, 6:00 p.m.
1. Consent Agenda (claims, payroll, minutes)
2. Proposed Fee Resolution for 2020 — Chelsie Taylor
3. Motion Consideration: Lodging Tax Awards for 2020 — Chelsie Taylor
4. Admin Report: Advance Agenda — Mayor Higgins
Dec 17, 2019, Study Session, 6:00 p.m.
1. Advance Agenda — Mayor Higgins
December 24, 2019, and December 31, 2019 meetings cancelled
[due Tue Dec 3]
(5 minutes)
(15 minutes)
(20 minutes)
(5 minutes)
[*estimated meeting 45 mins]
Jan 7, 2020, Study Session, 6:00 p.m.
1. Council officer Selections for Mayor and Deputy Mayor — Chris Bainbridge
2. New Employee Report — John Whitehead
3. Admin Report: Advance Agenda
Jan 14, 2020, Formal Meeting Format, 6:00 p.m.
1. Consent Agenda (claims, payroll, minutes)
2. Mayoral Appointments- Planning Commissioners
3. Mayoral Appointments: Lodging Tax Advisory Committee Members
4. Admin Report: Advance Agenda
Jan 21, 2020, Study Session, 6:00 p.m.
1. New Employee Quarterly Report — John Whitehead
2. Police Department Quarterly Report — Chief Werner
3. Advance Agenda
*time for public or Council comments not included
OTHER PENDING AND/OR UPCOMING ISSUES/MEETINGS:
Appleway Trail Amenities
Donation Recognition
Graffiti
Health District Re SV Stats
Land Use Notice Requirements
Mirabeau Park Forestry Mgmt.
Naming City Facilities Protocol
New Employee Rpt (Jan, April, July, Oct)
Opposition to City Levied Income Tax
Park Lighting
PFD Presentation
Police Dept Qtr Rpt (Jan, April, July, Oct)
Sign Ordinance
SRTC/Census Coordinator
St. Illumination (owners, cost, location)
St. O&M Pavement Preservation
Tree City USA
Utility Facilities in ROW
Vaping
Water Districts & Green Space
Way Finding Signs
Draft Advance Agenda 10/17/2019 11:10:30 AM
[due Tue Dec 10]
(5 minutes)
[due Tue Dec 311
(15 minutes)
(5 minutes)
(5 minutes)
[due Tue Jan 7l
(5 minutes)
(10 minutes
(10 minutes)
(5 minutes)
[due Jan 141
(5 minutes)
(10 minutes)
(5 minutes)
Page 2 of 2
City of Spokane Valley
Community & Public Works Department
Monthly Report
01/01/2019 - 09/30/2019
Page Title
1 Cover Sheet
2 Pre -Application Meetings Requested
3 Online Applications Received
4 Construction Applications Received
5 Land Use Applications Received
6 Construction Permits Issued
7 Land Use Applications Approved
8 Development Inspections Performed
9 Code Enforcement
10 Revenue
11 Building Permit Valuations
Printed 10/03/2019 08:10 Page 1 of 11
Community & Public Works Department
Monthly Report
01/01/2019 - 09/30/2019
Pre -Application Meetings Requested
A Pre -Application Meeting is a service provided to help our customers identify the code requirements
related to their project proposal.
Community & Public Works Department scheduled a total of 13 Pre -Application Meetings in September
2019.
30
20_
10
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Commercial Pre -App
Land Use Pre -Application Meeting
Monthly Totals
Annual Total To -Date:
135
Land Use Pre -Application ® Commercial Pre -App
Meeting
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
9
9
9
14
6
14
12
4
7
0
0
0
4 4 7 4 5 9 6 6 6 0 0 0
13 13 16 18 11 23 18 10 13 0 0 0
Printed 10/03/2019 08:10 Page 2 of 11
Community & Public Works Department
Monthly Report
01/01/2019 - 09/30/2019
Online Applications Received
Community & Public Works Department received a total of 206 Online Applications in September 2019.
,111 11,1111111111 II 11111111111111111111 1
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Trade Permit 11::::1 Right of Way Permit
Sign Permit Reroof Permit
Pre -Application Meeting Request Demolition Permit
Other Online Applications Approach Permit
Approach Permit
Demolition Permit
Other Online Applications
Pre -Application Meeting Request
Reroof Permit
Right of Way Permit
Sign Permit
Trade Permit
Monthly Totals
Annual Total To -Date:
Printed 10/03/2019 08:10
1,973
Jan Feb Mar Apr May Jun Jul Aug Sep
0
0
1
1
1
7
3
2
Oct Nov Dec
2 0 0 0
0 2 2 4 2 4 1 7 4
1 0 0 0 0 0 0 1 0
0 0 0 0 0 0 0 0 0
26 7 21 34 37 37 44 51 31
75 33 46 64 76 71 79 68 47
3 1 2 2 1 3 1 3 6
107 110 101 127 116 122 126 134 116
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
212 153 173 232 233 244 254 266 206 0 0 0
Page 3 of 11
Community & Public Works Department
Monthly Report
01/01/2019 - 09/30/2019
Construction Applications Received
Community & Public Works Department received a total of 499 Construction Applications in September
2019.
600
400
200
111
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Commercial - New
Commercial - TI Residential - New ® Other Construction Permits
ommercial - New
ommercial - TI
esidential - New
ommercial - Trade
esidential - Trade
esidential - Accessory
emolition
ign
ther Construction Permits
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
29 24 8 6 1 11 19 32 38
20 15 7 15 15 17 6 6 10 0 0
12 19 26 25 53 41 48 41 27 0 0 0
15 6 10 12 13 21 23 17 9 0 0 0
40 22 35 47 67 61 66 38 51 0 0 0
4 5 10 14 16 16 7 22 20 0 0 0
0 *9 *6 *8 *12 *6 *3 *8 *4 0 0 0
*13 *4 *9 *12 *5 *6 *10 *10 *10 0 0 0
*264 *205 *222 *324 *315 *307 *337 *353 *311 0 0 0
0
0
0
0
onthly Totals 397 309 333 463 497 486 519 527 480 0 0 0
Annual Total To -Date:
Printed 10/03/2019 08:11
4,011
Page 4 of 11
*Includes Online Applications.
85 125 1461
Community & Public Works Department
Monthly Report
01/01/2019 - 09/30/2019
Land Use Applications Received
Community & Public Works Department received a total of 86 Land Use Applications in September 2019.
150
100
50
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Boundary Line Adjustment
Short Plat Preliminary
ti Long Plat Preliminary
Binding Site Plan Preliminary
Final Platting
Zoning Map/Comp Plan Amendment
State Environmental Policy
Act (SEPA)
Administrative Exception/Interpretation
Other Land Use Permits
oundary Line Adjustment
hort Plat Preliminary
ong Plat Preliminary
inding Site Plan Preliminary
inal Platting
r oning Map/Comp Plan Amendment
-tate Environmental Policy Act (SEPA)
dministrative
xception/Interpretation
ther Land Use Permits
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
5
2
3
3
1
1
7
4
3
0
0
0
4 3 5 4 2 1 4 4 6 0 0 0
0 1 0 0 0 0 1 1 0 0 0 0
0 0 0 0 0 0 1 1 0 0 0 0
3 2 8 7 6 1 1 11 3 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0
1 2 2 6 0 1 2 0 0 0 0 0
0 0 3 1 1 0 1 0 2 0 0 0
72 115 125 119 130 61 100 118 72 0 0 0
onthly Totals
Mr I WI
Annual Total To -Date:
Printed 10/03/2019 08:11
1,043
Page 5 of 11
Community & Public Works Department
Monthly Report
01/01/2019 - 09/30/2019
Construction Permits Issued
Community & Public Works Department issued a total of 376 Construction Permits in September 2019.
600
400
200
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Commercial - New
A Commercial - TI Residential - New Other Construction Permits
Commercial - New
Commercial - TI
Residential - New
Commercial - Trade
Residential - Trade
Residential - Accessory
Demolition
Sign
Other Construction Permits
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1
6 16
7 5 2 18 10
9
0
0
0
12 14 15 10 11 15 11 4 8 0 0 0
13 11 15 30 42 38 52 38 25 0 0 0
18 5 11 15 13 17 16 11 9 0 0 0
40 29 26 53 55 69 64 43 35 0 0 0
5 4 6 17 12 12 11 13 17 0 0 0
0 5 6 8 12 4 4 3 4 0 0 0
7 8 6 14 4 5 7 11 7 0 0 0
242 187 204 321 289 302 332 321 251 0 0 0
Monthly Totals
338 269 305 475 443 464 515 454 365 0 0 0
Annual Total To -Date:
Printed 10/03/2019 08:37
3,628
Page 6 of 11
Community & Public Works Department
Monthly Report
01/01/2019 - 09/30/2019
Land Use Applications Approved
Community & Public Works Department approved a total of 25 Land Use Applications in September 2019.
11
Jan Feb Mar Apr May ]un Jul Aug Sep Oct Nov Dec
Boundary Line Adjustment
Short Plat Preliminary
Long Plat Preliminary
Binding Site Plan Preliminary
Final Platting
Zoning Map/Comp Plan Amendment
State Environmental Policy
Act (SEPA)
Administrative Exception/Interpretation
Other Land Use Permits
oundary Line Adjustment
hort Plat Preliminary
ong Plat Preliminary
inding Site Plan Preliminary
inal Platting
r oning Map/Comp Plan Amendment
-tate Environmental Policy Act (SEPA)
dministrative
xception/Interpretation
ther Land Use Permits
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
0
0
0
1
0
0
0
1
0
0
0
0
1 1 1 0 0 0 0 0 1 0 0 0
o o 0 0 0 0 0 0 0 0 0 0
o o 0 0 0 0 0 0 0 0 0 0
2 0 0 0 0 2 0 0 0 0 0 0
O 0 0 0 0 0 0 0 0 0 0 0
O 0 1 0 0 0 0 0 0 0 0 0
O 0 0 1 0 0 0 0 0 0 0 0
39 40 43 45 48 27 33 30 24 0 0 0
onthly Totals 42 41
Annual Total To -Date:
Printed 10/03/2019 08:37
341
Page 7 of 11
Community & Public Works Department
Monthly Report
01/01/2019 - 09/30/2019
Development Inspections Performed
Community & Public Works Department performed a total of 1402 Development Inspections in September
2019. Development Inspections include building, planning, engineering and ROW inspections.
2,500
2,000
1,500
1,000
500
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2017 2018 2019
2019
2018
2017
Jan Feb Mar Apr May Jun
Jul Aug Sep Oct Nov Dec Totals
1,134 799 1,116 1,510 1,667 1,632 1,496 1,760 1,375 0 0 0
1,053 1,023 1,561 1,484 1,776 2,005 1,606 1,677 1,465 1,556 1,247 982
967 779 1,356 1,351 1,726 1,680 1,374 1,760 1,462 1,630 1,381 1,114
Printed 10/03/2019 08:38 Page 8 of 11
Community & Public Works Department
Monthly Report
01/01/2019 - 09/30/2019
Code Enforcement
Code Enforcement Officers responded to 59 citizen requests in the month of September. They are listed by
type below. Please remember that all complaints, even those that have no violation, must be investigated.
100
50
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11111 CE -Stop Work Order Environmental General Nuisance MI Property
Complaint, Non -Violation
CE -Stop Work Order
Complaint, Non -Violation
Environmental
General
Nuisance
Property
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
0
0
0
0
0
0
0
0
0
0
0
0
o o 0 0 0 0 0 0 0 0 0 0
o o 0 0 0 1 0 0 0 0 0 0
5 0 1 4 1 2 0 1 0 0 0 0
30 11 31 41 40 38 52 23 43 0 0 0
20 13 18 22 35 24 29 35 16 0 0 0
Monthly Totals
55 24 50 67 76 65 81 59 59 0 0 0
Annual Total To -Date:
Printed 10/03/2019 08:38
536
Page 9 of 11
Revenue
2019
Trend
2018
2017
2016
2015
2014
Community & Public Works Department
Monthly Report
01/01/2019 - 09/30/2019
Community & Public Works Department Revenue totaled $205,592 in September 2019.
400,000
300,000
200,000
100,000
Jan
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Feb
Mar
Apr
-•- 2019 2018 - Five -Year Trend
May Jun
Jul
Aug
Sep
Oct
1
Nov
Dec
Totals
$162,701 $231,361 $308,846 $210,262 $243,779 $243,261 $357,474 $307,270 $205,592 $0 $0 $0 X2,270,546
$148,196 $129,428 $224,427 $201,128 $266,240 $190,344 $165,307 $214,059 $183,920 $202,755 $157,915 $135,238
$193,214 $127,869 $224,540 $223,783 $235,713 $163,706 $261,083 $364,042 $254,117 $272,071 $204,526 $169,814
$185,045 $153,153 $153,939 $237,444 $318,163 $274,897 $156,278 $144,167 $159,789 $202,869 $250,078 $173,009 $2,408,831
$2,218,958
$2,694,478
$213,319 $191,658 $383,912 $196,705 $371,319 $243,029 $128,848 $271,684 $252,268 $207,849 $150,902 $133,482 $2,744,975
$74,775 $108,328 $161,174 $187,199 $123,918 $117,453 $162,551 $162,864 $99,587 $181,791 $99,627 $102,195 1,581,462
$74,628 $66,134 $198,571 $160,508 $282,086 $152,637 $117,776 $127,540 $153,838 $149,197 $84,442 $97,689 11,665,046
Printed 10/03/2019 08:39 Page 10 of 11
Community & Public Works Department
Monthly Report
01/01/2019 - 09/30/2019
Building Permit Valuation
Community & Public Works Department Building Permit Valuation totaled $15,283,794 in September 2019.
50, 000, 000
40, 000, 000
30, 000, 000
20, 000, 000
10, 000, 000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
-•- 2019 2018 - Five -Year Trend
2019
Trend
2018
2017
2016
2015
2014
Jan
$5.66M
$10.15M
$12.84M
$23.82M
$7.97M
$2.93M
$3.18M
Feb Mar
$22.21M
$13.28M
$6.72M
$18.37M
$28.14M
$10.71M
$2.45M
$19.46M
$21.64M
$27.60M
$6.98M
$55.63M
$8.07M
$9.90M
Apr
$12.43M
$15.34M
$7.87M
$31.20M
$10.10M
$18.60M
$8.92M
May
$23.15M
$24.66M
$9.55M
$35.66M
$36.76M
$6.73M
$34.58M
Jun
$15.02M
$19.20M
$26.26M
$35.64M
$19.11M
$7.53M
$7.44M
Jul Aug
$46.65M
$11.50M
$29.25M
$9.78M
$7.07M
$5.05M
$6.37M
$18.75M
$18.72M
$25.44M
$9.05M
$41.60M
$8.06M
$9.47M
Printed 10/03/2019 08:39 Page 11 of 11
Sep
$14.47M
$16.08M
$20.69M
$8.88M
$33.68M
$5.15M
$12.01M
Oct
$0.00M
$12.64M
$21.88M
$10.05M
$9.13M
$14.42M
$7.74M
Nov Dec
$0.00M
$21.96M
$25.46M
$67.10M
$7.76M
$5.86M
$3.60M
$0.00M
$8.08M
$6.70M
$16.78M
$5.52M
$5.08M
$6.30M
Totals
p$177.80M
193.24M
220.26M
273.31M
2.47M
.19M
Community & Public Works Department
Monthly Report
09/01/19 — 09/30/19
MAINTENANCE
Agreements for Services Adopted and In Operation
* Budget estimates ** Does not include September
Contract Name
Contractor
Contract
Amount
Total % of Contract
Expended Expended
Street Maintenance
Street Sweeping
Storm Drain Cleaning
Snow- On Call Operators
Landscaping
Weed Spraying
Emergency Traffic Control
Litter and Weed Control
State Highway Maintenance
Traffic Signals, Signs, Striping
Dead Animal Control
Poe Asphalt
AAA Sweeping
AAA Sweeping
Multiple
Senske
TBD
Senske
Geiger Work Crew
WSDOT
Spokane County
Mike Pederson
$1,561,663.00
$490,200.00
$202,587.50
$765,000.00
$134,877.83
$39,000.00
$20,000.00
$70,000.00
$265,000.00
$670,000.00
$20,000.00
$1,289,942.21
$424,637.04
$179,575.47
$237,653.33
$50,524.92
$21,235.50
$11,294.44
$47,464.10
$168,920.21
$384,771.34
$6,800.00
82.60%
86.63%
88.64%
31.07%
37.46%
54.45%
56.47%
67.81
63.74%
57.43%
34.00%
IMEMIMEEE
Citizen Requests for Public Works - September 2019
Request
Submitted In Progress Resolved
/ Waiting
Broken Sprinker
Construction - CPW
Construction - Development
Construction - Private
Dead Animal Removal
General Street Maint
Gravel Shouldering
Hazard on Street
Illegal Dumping - Objects
Report a Pothole
Sidewalks - repair
Ve.etation / W
SOLID WASTE
STORMWATER
1
13
2
4
9
17
1
3
6
6
2
10
2
16
35
20
0
0
0
0
0
2
0
0
0
1
1
0
0
7
2
0
1
13
2
4
9
15
1
3
6
5
1
10
2
9
33
20
Totals
147
13
13
STREET MAINTENANCE ACTIVITY
The following is a summary of Contractor maintenance activities in the City of Spokane Valley
for September 2019:
• Poe Asphalt — Gravel shoulder maintenance. Completed asphalt patches on Thierman
and Vista Road in conjunction with the Union Pacific Railroad.
• AAA Sweeping — Arterial sweeping continued. Swept around all schools.
• AAA Sweeping Vactor Contract — Cleaning arterial catchbasins and drywells, sidewalk
underdrains and swale inlets.
• Geiger Work Crew — Litter Pickup, tree trimming and cutting dryland grass along city right
of ways and swale properties.
• Pothole patching
WASTEWATER
Status of the process can be monitored at: http://www.spokaneriver.net/,
http://www.ecy.wa.gov/geographic/spokane/spokane river basin.htm,
http://www.spokanecounty.org/utilities/WaterReclamation/content.aspx?c=2224 and
http://www.spokaneriverpartners.com/
STORMWATER UTILITY
The following is a summary of City Stormwater Utility activities for September 2019:
• Continue Task Management of the Drywell Retrofit with Pavement Preservation
Water Quality Agreement. Environmental tasks SEPA, and Inadvertent Discovery Plan
completed. Cultural Resources still pending.
• In concert with the release of the revised Stormwater Management Manual for
Eastern Washington (Dept. of Ecology), COSV Stormwater Utility began coordinated
effort with City of Spokane, and Spokane County to evaluate the Spokane Regional
Stormwater Manual for equivalency.
• Continue process to identify the merits for jurisdictional coverage under the UIC
program.
• Award 2019 Stormwater Small Works Project to LaRiviere, Inc. This is pervious gravel
shoulder project with approximately 60 total sites being mitigated for ponding along
non -curbed roadways.
• Completed 2 Stormwater Evaluation and Recommendation packets. These packets
provide recommendation for stormwater improvements on CIP preservation projects.
• Continued annual management and/or participation of the following service
contracts:
o Senske — swale maintenance
o AAA Sweeping — Spring Sweep
o AAA Sweeping — Storm Drain Cleaning
• Completed development of 2019 Small Works contract — Pervious Gravel Shoulders.
• Continued working on the following tasks:
o Responded to stormwater related issues, 19 sites.
o Stormwater action requests for small works and maintenance projects 2019.
2
Current status to date is shown below:
Stormwater Project Requests (Incl. Public and In -Staff Requests)
Sept - 19
Total Requests Logged Since 2009:
535
2019 Completed Projects:
Completed Projects 2009-2019:
Locations not warranting work:
10
215
212
Total Project Backlog: 18
Remaining Projects Assigned for 2018-2020
Small Works:
Maintenance:
Large Capital:
62
34
11
Unfunded Projects
Large Capital:
6
DEVELOPMENT ENGINEERING
The following is a summary of Development Engineering activities for September 2019:
• Assisted Building and Planning Division with preparation of design requirements for (7)
Commercial and (6) Land Use Pre -Application meetings.
• Prepared multiple Recommended Conditions of Approvals for preliminary plats and
Dedication Languages for final plats. Reviewed multiple final plats and submittal packages to
record final plats.
• Reviewed civil plans and drainage reports for Engineered Grading Permits associated with
commercial and land use projects. Coordinated with private Engineers and Developers.
• Reviewed civil plans for the following projects:
o Spokane Metals (EGR-2019-0012)
o Main Residential Care Facility (EGR-2019-0041)
o Main Avenue Townhomes (EGR-2019-0051)
o Gerasimchuk Short Plat — 2 lots (EGR-2019-0056)
o Euclid Logistics Center (EGR-2019-0057)
o Boone Electric Parking Lot Expansion (EGR-2019-0060)
o Carnahan West — Grading Only (EGR-2019-0061)
o Tru Hotel by Hilton (EGR-2019-0062)
o Valleyway Villas — Phase 1 (EGR-2019-0063)
o CDL School — Grading Only (EGR-2019-0064)
o Mirabeau Commons Apartments (EGR-2019-0065)
o Ruebush Development (EGR-2019-0066)
o Brown's Park Addition (EGR-2019-0067)
o Evergreen Crossing — Lot 2 (EGR-2019-0068)
o Patriot Fire — Pinecroft Building (EGR-2019-0069)
• Met with citizens and developers in Permit Center to answer inquiries and discuss design
requirements for potential commercial and land use projects.
• Conducted preconstruction meetings, performed site visits, prepared punch lists, reviewed
surety estimates, and reviewed and approved construction certification packages to finalize
final plats and to issue commercial building certificates of occupancy.
3
CAPITAL PROJECTS
Splikane
0Malley
Public Works Projects
Monthly Summary - Design & Construction
September -2019
Project#
Design & Construction Projects
Funding
Proposed
Ad Date
Bid
Open
Date
%Complete
Estimated
Construction
Completion
Total
Project
Cost
PE I CN
Street Projects
0143 Barker Rd/BNSF Grade Separation (PE & ROW) FHWA - STP(U) TBD TBD 60 0 12/31/22 $ 5,215,702
0249 Sullivan & Wellesley Intersection Improv FHWA - STP(U) TBD TBD 60 0 12/31/20 $ 1,370,000
0265 Wellesley Sidewalk Project FHWA-CMAQ 05/24/19 06/14/19 100 99 12/31/19 $ 886,367
0276 Barker Rd Widening- Euclid to Trent COSV 03/22/19 04/12/19 100 75 12/31/25 $ 2,625,000
0291 AdamsSidewalklnfill Project TIB - SP TBD TBD 0 0 11/01/20 $ 507,051
0295 Garland Avenue Extension COSV 04/05/19 04/19/19 100 0 12/31/19 $ 2,900,000
0302 Ella Sidewalk: Broadway toAlki CDBG TBD TBD 0 0 11/01/20 $ 402,739
0303 S. Conklin Road Sidewalk CDBG TBD TBD 0 0 11/01/20 $ 140,125
Street Preservation Projects
0267 Mission SW- Bowdish to Union TIB - SP 03/01/19 03/22/19 100 70 12/31/2019 $ 2,196,922
0269 Evergreen - Mission Connector to Indiana FHWA- STP(U) 04/05/19 04/26/19 100 98 12/31/2019 $ 822,050
0285 Indiana Ave Pres - Evergreen to Sullivan COSV TBD TBD 70 0 12/31/20 $ 70,400
0287 University Pres-Dishman-Mica to 16th TIB- UAP 03/01/19 03/22/19 0 75 12/31/19 $ 4,095,000
0297 2019 SCWD#3 Street Preservation SCWD#3 N/A N/A 100 95 11/01/19 $ 321,127
Traffic Projects
0293 2018CSS Citywide Reflective Signal BP HSIP N/A N/A 65 0 12/31/20 $ 180,000
0294 Citywide Reflective Post Panels HSIP N/A N/A 25 0 12/31/20 $ 78,000
Parks Projects
0268 Appleway Trail -Evergreen to Sullivan
FHWA - STP(U) 06/28/19 07/19/19 100 0 12/31/20 $ 2,516,550
Street Projects
0069 Park Rd Recon. #2 Brdwy & Ind. SRTC06-12 FHWA- STP(U) 10/03/11
0205 Sprague/Barker Intersection Improvement COSV 12/31/20
0223 Pines Rd Underpass @ BNSF &Trent COSV TBD
0259 North Sullivan ITS Project FHWA- CMAQ 02/01/18
0273 Barker/I-90 Interchange WSDOT TBD
0275 Barker Rd Widening - River to Euclid COSV 12/31/20
0299 Argonne Rd Concrete Pvmt Indiana to Mont COSV TBD
0300 Pines & Mission Intersection Improvement FHWA- CMAQ TBD
0301 Park & Mission Intersection Improvements COSV TBD
Street Preservation Projects
0286 Broadway Preservation: Havana to Fancher COSV TBD
0292 Mullan Preservation: Broadway -Mission COSV TBD
4
90
9
26
100
$ 335,148
$ 142,021
$ 1,710,000
$ 1,029,209
60 $ 900,000
30 $ 220,000
5 $ 80,000
0 $ 588,000
0 $ 153,500
65
25
$ 100,000
$ 75,000
Design
Total
%Complete
Project #
Complete
Project
Design Only Projects
Funding
Date
PE
Cost
Street Projects
0069 Park Rd Recon. #2 Brdwy & Ind. SRTC06-12 FHWA- STP(U) 10/03/11
0205 Sprague/Barker Intersection Improvement COSV 12/31/20
0223 Pines Rd Underpass @ BNSF &Trent COSV TBD
0259 North Sullivan ITS Project FHWA- CMAQ 02/01/18
0273 Barker/I-90 Interchange WSDOT TBD
0275 Barker Rd Widening - River to Euclid COSV 12/31/20
0299 Argonne Rd Concrete Pvmt Indiana to Mont COSV TBD
0300 Pines & Mission Intersection Improvement FHWA- CMAQ TBD
0301 Park & Mission Intersection Improvements COSV TBD
Street Preservation Projects
0286 Broadway Preservation: Havana to Fancher COSV TBD
0292 Mullan Preservation: Broadway -Mission COSV TBD
4
90
9
26
100
$ 335,148
$ 142,021
$ 1,710,000
$ 1,029,209
60 $ 900,000
30 $ 220,000
5 $ 80,000
0 $ 588,000
0 $ 153,500
65
25
$ 100,000
$ 75,000
PLANNING AND GRANTS
Better Utilizing Investments to Leverage Development (BUILD) Program FY19
On June 4th, 2019, City Council authorized the City Manager to apply for the Pines Road/BNSF Grade
Separation Project with a total project cost of $29 million. Applications awards are anticipated by
November 12, 2019.
Transportation Improvement Board (TIB) Call for Projects
On July 2, 2019, City Council authorized the City Manager to apply for four projects: MuIlan Road
preservation from Broadway Ave. to Mission Ave., the Argonne Road & Montgomery Ave. intersection
concrete reconstruction project, Farr Road sidewalk from 6th Ave. to 8th Ave. and Park Road sidewalk from
Mission Ave. to Boone Ave. Applications were submitted prior to the August 16, 2019 due date and awards
are anticipated by November 22, 2019.
Pavement Management Update
Public Outreach & Education
On June 18, 2019, staff brought forward an administrative report discussing a pavement preservation
commission to help the City's efforts in prioritizing its pavement management program. At this council
meeting, it was decided to put the commission on hold while staff gathers the City's past pavement
preservation presentations. The purpose would be to show how over the years the pavement
management program developed and how the cost to maintain the City's streets at a given condition
would be effected. Additional information will be brought forward to Council on October 1, 2019.
Pavement Condition Survey
Historically on odd -numbered years, the City has used semi -automated, vehicle mounted technology to
digitally survey the surface condition of its streets. In September, the City changed its pavement survey
vendor and selected StreetScan Inc., a Massachusetts-based company, to provide fully -automated, 3D
imaging pavement condition survey of all city -owned streets. It is anticipated that this vendor will serve
as an upgrade to industry standard practices and improve the efficiency and accuracy of the Pavement
Management Program. The survey is scheduled to be completed in October and the final report will follow
in January 2020.
5
Spokane
4.0 Valley
Memorandum
FINANCE DEPARTMENT
Chelsie Taylor, Finance Director
10210 E Sprague Avenue • Spokane Valley WA 99206
Phone: (509) 720-5000 • Fax: (509) 720-5075 •
www.spokanevalley.org
To: Mark Calhoun, City Manager
From: Chelsie Taylor, Finance Director
Date: October 16, 2019
Re: Finance Department Activity Report — September 2019
Following is information pertaining to Finance Department activities through the end of September
2019 and included herein is an updated 2019 Budget to Actual Comparison of Revenues and
Expenditures through the end of September.
2018 Year-end Process
The 2018 books were closed in April and the annual financial report was submitted in May. The
State Auditor's Office issued an unmodified opinion on the audit of the financial statements for
the fiscal year 2018 and the Federal single audit on September 13, 2019. The accountability audit
and related exit conference were completed in September as well.
2019 Budget Amendment #3
As we have progressed through 2019 the need for a number of budget amendments has arisen.
Council review will take place at the following meetings:
• October 1 Admin Report
• October 22 Public Hearing
• October 22 First reading on proposed ordinance amending the 2019 Budget
• November 12 Second reading on proposed ordinance amending the 2019 Budget
2020 Budget Development
The 2020 Budget development process began in the Finance Department in early March, and
on April 81h we sent detailed budget requests to all departments to complete by mid-May. By the
time the budget is scheduled to be adopted on November 121h, the Council will have had an
opportunity to discuss the budget on eight occasions including three public hearings.
• June 11 Council budget workshop
• August 20 Admin report on 2020 revenues and expenditures
• September 10 Public hearing #1 on the 2020 revenues and expenditures
• September 24 City Manager's presentation of preliminary 2020 Budget
• October 8 Public hearing #2 on 2020 Budget
• October 22 First reading on proposed ordinance adopting the 2020 Budget
• November 12 Public hearing #3 on the 2020 Budget
• November 12 Second reading on proposed ordinance adopting the 2020 Budget
P:IFinancelFinance Activity Reports\Council Monthly Reports1201912019 09 30.docx Page 1
2020 Property Tax Levy
A significant part of the budget development process includes the annual levy of property taxes
which in 2019 are expected to account for approximately 26.5% of recurring General Fund
revenues. Council discussions specifically related to this topic will take place at the following
meetings:
• September 10
• September 17
• October 8
• October 22
Public hearing on 2020 revenues including property taxes
Admin Report on proposed ordinance levying 2020 property taxes
First reading of ordinance levying 2020 property taxes and confirming tax
levy
Second reading of ordinance levying 2020 property taxes and confirming
tax levy
Outside Agency Funding in the 2020 Budget
The City has historically provided funding for local organizations involved in either social
services or economic development activities and the preliminary 2020 Budget currently has
$244,000 collectively available for this, with $62,000 being set aside for contracted economic
development. The schedule leading to awarding funds is as follows:
• July 12 Letters mailed to agencies that have historically received funding, media
release to City website and notice to newspapers
• August 9 Agency requests are due at City Hall
• September 17 Economic development and social service agency presentations to
Council
• October 22 Council makes final determination of awards
Lodging Tax
The schedule leading
• August 30
• October 4
• October 17
• November 12
• December 10
to awarding funds is as follows:
Letters mailed to agencies that have historically received funding, media
release to City website and notice to newspapers
Grant applications due at City Hall
Grant applicant presentations to lodging tax advisory committee
Admin report to Council on results of lodging tax advisory committee
meeting
City Council motion consideration: Award lodging tax for 2020
Budget to Actual Comparison Report
A report reflecting 2019 Budget to Actual Revenues and Expenditures for those funds for which
a 2019 Budget was adopted is located on pages 6 through 18. Because we attempt to provide
this information in a timely manner, this report is prepared from records that are not formally
closed by the Finance Department at month end or reconciled to bank records. Although it is
realistic to expect the figures will change over subsequent weeks, I believe the report is
materially accurate.
We've included the following information in the report:
• Revenues by source for all funds, and expenditures by department in the General Fund and
by type in all other funds.
• A breakdown between recurring and nonrecurring revenues and expenditures in the General
Fund, Street O&M Fund and Stormwater Fund.
• The change in fund balance including beginning and ending figures. The beginning fund
balance figures are those that are reflected in our 2018 Annual Financial Report.
P:IFinancelFinance Activity Reports\Council Monthly Reports1201912019 09 30.docx Page 2
• Columns of information include:
o The 2019 Budget as adopted
o September 2019 activity
o Cumulative 2019 activity through September 2019
o Budget remaining in terms of dollars
o The percent of budgeted revenue collected or budgeted expenditures disbursed
A few points related to the General Fund #001 (page 6):
Recurring revenues collections are currently at 68.53% of the amount budgeted with 75.00% of
the year elapsed.
• Property taxes are paid to Spokane County in two installments each year on April 30 and
October 31 and are then remitted to the City primarily in May and November with lesser
amounts typically remitted in June and December. Property taxes received thus far in 2019
are $6,923,466 or 57.44% of the amount budgeted.
• Sales tax collections represent only eight months of collections thus far because taxes
collected in September are not remitted to the City by the State until the latter part of
October. Collections are currently at $15,761,803 or 68.78% of the amount budgeted.
• Gambling taxes are at $226,854 or 58.62% of the amount budgeted. Gambling taxes are
paid quarterly with third quarter payments due by October 31St
• Franchise Fee and Business Registration revenues are typically received in the month
following a calendar year quarter. So far in 2019 we have received $628,727 or 51.37% of the
amount budgeted.
• State shared revenues are composed of State of Washington distributions that include items
such as liquor board profits, liquor excise tax, streamlined sales tax mitigation and criminal
justice monies. Most of these revenues are paid by the State in the month following a
calendar quarter. Through September we've received remittances totaling $1,373,979 or
71.94% of the amount budgeted.
• Fines and forfeitures revenues are composed of monthly remittances from Spokane County
with payments made in the month following the actual assessment of a fine and false alarm
fees. Through September we've received remittances through the month of August with
receipts of $662,258 or 61.41% of the amount budgeted.
• Community and Public Works service revenues are largely composed of building permit and
plan review fees as well as right of way permits. Revenues are currently at $2,218,292 or
117.85% of the amount budgeted.
• Recreation program revenues are composed of revenues generated by the variety of parks
and recreation programs including classes, swimming pools (in -season), and CenterPlace.
Currently, revenues total $607,396 or 96.60% of the amount budgeted.
Recurring expenditures are currently at $27,305,434 or 65.13% of the amount budgeted with
75.00% of the year elapsed.
Investments (page 19)
Investments at September 30 total $68,949,967 and are composed of $63,904,137 in the
Washington State Local Government Investment Pool and $5,045,830 in bank CDs.
Total Sales Tax Receipts (page 20)
Total sales tax receipts reflect State remittances through September and total $17,829,840
including general, criminal justice, and public safety taxes. This figure is $1,126,641 or 6.75%
greater than the same eight-month period in 2018.
P:IFinancelFinance Activity Reports\Council Monthly Reports1201912019 09 30.docx Page 3
Economic Indicators (pages 21 — 23)
The following economic indicators provide information pertaining to three different sources of tax
revenue that provide a good gauge of the health and direction of the overall economy.
1. Sales taxes (page 21) provide a sense of how much individuals and businesses are spending
on the purchase of goods.
2. Hotel / Motel taxes (page 22) provide us with a sense of overnight stays and visits to our area
by tourists or business travelers.
3. Real Estate Excise taxes (page 23) provide us with a sense of real estate sales.
Page 21 provides a 10 -year history of general sales tax receipts (not including public safety or
criminal justice) with monthly detail beginning January 2010.
• Compared with calendar year 2018, 2019 collections have increased by $988,208 or 6.69%.
• Tax receipts reached an all-time high in 2018 at $22,642,856, besting the previous record
year of 2017 when $21,089,134 was collected.
Page 22 provides a 10 -year history of hotel/motel tax receipts with monthly detail beginning
January 2010.
• Compared with calendar year 2018, 2019 collections have increased by $55,203 or 13.39%.
• Collections reached an all-time high in 2018 of $646,976, exceeding the previous high set in
2017 of $615,980.
Page 23 provides a 10 -year history of real estate excise tax receipts with monthly detail beginning
January 2010.
• Compared with calendar year 2018, 2019 collections have decreased by $186,499 or 7.76%.
The decrease is primarily related to there being an unusually high amount collected in May of
2018.
• Collections reached an all-time high in 2018 of $3,800,432, exceeding the previous high set
in 2017 of $3,007,573.
Debt Capacity and Bonds Outstanding (page 24)
This page provides information on the City's debt capacity, or the dollar amount of General
Obligation (G.O.) Bonds the City may issue, as well as an amortization schedule of the bonds the
City currently has outstanding.
• The maximum amount of G.O. bonds the City may issue is determined by the assessed value
for property taxes which for 2019 is $9,351,389,045. Following the December 1, 2018 debt
service payments, the City has $12,270,000 of nonvoted G.O. bonds outstanding which
represents 8.75% of our nonvoted bond capacity, and 1.75% of our total debt capacity for all
types of bonds. Of this amount:
o $4,645,000 remains on bonds issued for the construction of CenterPlace. These bonds
are repaid with a portion of the 1/10 of 1% sales tax that is collected by the Spokane Public
Facilities District.
o $730,000 remains on bonds issued for road and street improvements around CenterPlace.
The bonds are repaid with a portion of the real estate excise tax collected by the City.
o $6,895,000 remains on bonds issued for construction of the new City Hall. The bonds are
to be repaid with General Fund revenues.
P:IFinancelFinance Activity Reports\Council Monthly Reports1201912019 09 30.docx Page 4
Street Fund Revenue Sources (pages 25 and 26)
The last two charts reflect a history for the two primary sources of revenue in Street Fund #101.
These include:
• Page 25 provides a 10 -year history of Motor Vehicle Fuel Tax collections with monthly detail
beginning January 2010.
o Compared with calendar year 2018, 2019 collections have decreased by $52,980 or
3.83%.
o Tax receipts peaked in 2007 at just approximately $2.1 million, and subsequently
decreased to a range of approximately $1,857,000 to $2,072,000 in the years 2011
through 2018.
• Page 26 provides a 10 -year history of Telephone Utility Tax collections with monthly detail
beginning January 2010.
o Compared with 2018, 2019 collections have decreased by $137,177 or 11.48%. Unlike
tax revenues collected by the State and remitted monthly, these taxes are paid to the City
directly by the service provider. Consequently there is not a "clean cutoff' in terms of when
a vendor pays the tax.
o Tax receipts peaked in 2009 at $3,054,473 and have decreased each year since due to
what we suspect is the reduction in land lines by individual households.
o The 2019 Budget is set at $1,700,000. We will watch actual receipts closely as the year
progresses.
o The City has hired a consultant to perform an audit of providers who pay the telephone
utility tax. The audit will assess whether providers are accurately remitting all taxes owed
to the City, and the consultant will be paid on a contingent basis out of revenues recovered
from the telephone providers. Three audits have been completed, and the City has
received payments totaling $398,865 which is comprised of recovered revenue plus
interest and penalty fees. Per the contract with the consultant, the City paid $99,716 or
25% of the amount recovered.
P:IFinancelFinance Activity Reports\Council Monthly Reports1201912019 09 30.docx Page 5
P:\Finance\Finance Activity Reports\Council Monthly Reports \2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Budget to Actual Comparison of Revenues and Expenditures
For the Nine -Month Period Ended September 30, 2019
#001 - GENERAL FUND
RECURRING ACTIVITY
Budget Year
Elapsed =
2019
75.00%
2019
Budget
Actual Actual through Budget
September September 30 Remaining
% of
Budget
Revenues
Property Tax 12,054,400 127,284 6,923,466 (5,130,934) 57.44%
Sales Tax 22,917,000 2,121,051 15,761,803 (7,155,197) 68.78%
Sales Tax - Public Safety 1,081,900 103,198 747,460 (334,440) 69.09%
Sales Tax - Criminal Justice 1,944,000 181,696 1,320,577 (623,423) 67.93%
Gambling Tax and Leasehold Excise Tax 387,000 3,058 226,854 (160,146) 58.62%
Franchise Fees/Business Registration 1,224,000 7,677 628,727 (595,273) 51.37%
State Shared Revenues 1,909,800 275,219 1,373,979 (535,821) 71.94%
Fines, Forfeitures and Penalties 1,078,500 65,608 662,258 (416,242) 61.41 %
Community and Public Works 1,882,300 225,414 2,218,292 335,992 117.85%
Recreation Program Revenues 628,800 35,287 607,396 (21,404) 96.60%
Miscellaneous Department Revenue 1,500 70 21,493 19,993 1432.85%
Miscellaneous & Investment Interest 358,200 67,937 688,483 330,283 192.21%
Transfers in - #105 (h/m tax -CP advertising) 30,000 0 0 (30,000) 0.00%
Total Recurring Revenues 45,497,400 3,213,500 31,180,787 (14,316,613) 68.53%
Expenditures
City Council 612,359 36,753 433,544 178,815 70.80%
City Manager 964,527 70,681 649,757 314,770 67.37%
City Attorney 618,756 48,917 462,076 156,680 74.68%
Public Safety 25,927,488 2,175,521 16,472,289 9,455,199 63.53%
Deputy City Manager 271,044 18,646 214,997 56,047 79.32%
Finance / IT 1,427,700 108,788 982,174 445,526 68.79%
Human Resources 305,843 25,028 214,610 91,233 70.17%
City Hall Operations and Maintenance 291,894 20,885 191,828 100,066 65.72%
Community & Public Works - Engineering 1,841,617 128,524 1,246,931 594,686 67.71 %
Community & Public Works - Econ Dev 1,030,737 70,532 651,553 379,184 63.21%
Community & Public Works - Bldg & Plan 2,281,474 179,103 1,631,760 649,714 71.52%
Parks & Rec - Administration 340,120 32,092 231,511 108,609 68.07%
Parks & Rec - Maintenance 893,500 73,882 640,841 252,659 71.72%
Parks & Rec - Recreation 254,818 17,296 195,623 59,195 76.77%
Parks & Rec - Aquatics 491,153 133,025 376,417 114,736 76.64%
Parks & Rec - Senior Center 102,907 114 17,148 85,759 16.66%
Parks & Rec -CenterPlace 956,332 67,245 610,319 346,013 63.82%
General Government 1,348,950 104,559 611,944 737,006 45.36%
Transfers out - #204 ('16 LTGO bond debt service) 401,250 33,438 300,938 100,313 75.00%
Transfers out - #309 (park capital projects) 160,000 13,333 120,000 40,000 75.00%
Transfers out - #311 (Pavement Preservation) 972,300 81,025 729,225 243,075 75.00%
Transfers out - #501 (CenterPlace kitchen reserve) 36,600 3,050 27,450 9,150 75.00%
Transfers out - #502 (insurance premium) 390,000 32,500 292,500 97,500 75.00%
Total Recurring Expenditures 41,921,369 3,474,937 27,305,434 14,615,935 65.13%
Recurring Revenues Over (Under)
Recurring Expenditures 3,576,031 (261,437) 3,875,353 299,322
Page 6
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Budget to Actual Comparison of Revenues and Expenditures
For the Nine -Month Period Ended September 30, 2019
#001 - GENERAL FUND - continued
NONRECURRING ACTIVITY
Budget Year
Elapsed =
2019
75.00%
2019
Budget
Actual Actual through Budget
September September 30 Remaining
% of
Budget
Revenues
Transfers in - #106 (Repymt of Solid waste) 40,422 3,369 30,317 (10,106) 75.00%
FEMA/State Grant Proceeds 0 0 55 55 0.00%
Miscellaneous 0 0 5,000 5,000 0.00%
Total Nonrecurring Revenues 40,422 3,369 35,372 (5,050) 87.51%
Expenditures
General Government - IT capital replacements 107,000 0 106,517 483 99.55%
Public Safety (carpet & workstation replacement) 50,000 0 0 50,000 0.00%
Public Safety (full facility generator) 200,000 0 7,620 192,380 3.81%
Public Safety (SV Police Athletic League Grant) 0 0 3,279 (3,279) 0.00%
Community & Public Works (Retail Recruitment) 25,000 0 25,000 0 100.00%
General Government (City Hall generator) 203,000 1,105 87,697 115,304 43.20%
Transfers out - #122 (replenish reserve) 120,000 0 120,000 0 100.00%
Transfers out - #309 (Browns Park restroom & othe 1,160,000 0 0 1,160,000 0.00%
Transfers out - #312 7,109,300 0 7,109,300 0 100.00%
Total Nonrecurring Expenditures 8,974,300 1,105 7,459,412 1,514,888 83.12%
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures (8,933,878) 2,264 (7,424,040) 1,509,838
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures (5,357,847) (259,173) (3,548,687) 1,809,160
Beginning fund balance 36,817,956 36,817,956
Ending fund balance 31,460,109 33,269,269
Page 7
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Budget to Actual Comparison of Revenues and Expenditures
For the Nine -Month Period Ended September 30, 2019
SPECIAL REVENUE FUNDS
#101 - STREET FUND
RECURRING ACTIVITY
Budget Year
Elapsed =
2019
75.00%
2019
Budget
Actual Actual through Budget
September September 30 Remaining
% of
Budget
Revenues
Telephone Utility Tax 1,700,000 127,303 1,057,667 (642,333) 62.22%
Motor Vehicle Fuel (Gas) Tax 2,092,300 194,288 1,326,343 (765,957) 63.39%
Multimodal Transportation 132,200 33,153 99,480 (32,720) 75.25%
Right -of -Way Maintenance Fee 70,000 0 4,023 (65,977) 5.75%
Investment Interest 6,000 439 3,288 (2,712) 54.81%
Miscellaneous Revenue 10,000 0 466 (9,534) 4.66%
Total Recurring Revenues 4,010,500 355,183 2,491,267 (1,519,233) 62.12%
Expenditures
Wages / Benefits / Payroll Taxes 1,057,744 53,866 694,559 363,185 65.66%
Supplies 113,300 4,635 68,198 45,102 60.19%
Services & Charges 2,326,974 127,041 1,849,382 477,592 79.48%
Snow Operations 497,200 7,450 727,492 (230,292) 146.32%
Intergovernmental Payments 855,000 116,747 468,302 386,698 54.77%
Transfers out - #501 (non -plow vehicle rental) 21,250 1,771 22,432 (1,182) 105.56%
Transfers out - #501 (plow replace.) 77,929 6,494 51,953 25,976 66.67%
Total Recurring Expenditures 4,949,397 318,006 3,882,319 1,067,078 78.44%
Recurring Revenues Over (Under)
Recurring Expenditures (938,897) 37,178 (1,391,051) (452,154)
NONRECURRING ACTIVITY
Revenues
FEMA/State Grant Proceeds 0 0 578 578 0.00%
Insurance Proceeds (traffic signal cabinet) 0 3,457 13,367 13,367 0.00%
Transfers in - #122 120,000 0 120,000 0 100.00%
Transfers in - #312 907,544 75,629 680,658 (226,886) 75.00%
Total Nonrecurring Revenues 1,027,544 79,086 814,604 (212,940) 79.28%
Expenditures
Misc 68,000 21,112 50,119 17,881 73.70%
Total Nonrecurring Expenditures 68,000 21,112 50,119 17,881 73.70%
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures 959,544 57,973 764,485 (195,059)
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures 20,647 95,151 (626,566) (647,213)
Beginning fund balance 784,972 784,972
Ending fund balance 805,619 158,406
#103 - PATHS & TRAILS
Revenues
Motor Vehicle Fuel (Gas) Tax
Investment Interest
8,800 819 5,594 (3,206) 63.57%
400 16 117 (283) 29.37%
Total revenues 9,200 836 5,712 (3,488) 62.08%
Expenditures
Capital Outlay 0
Transfers out - #309 (Appleway Trail - Sullivan to C 0
0 0 0 0.00%
0 0 0 0.00%
Total expenditures 0
0
0 0 0.00%
Revenues over (under) expenditures 9,200
Beginning fund balance 5,417
Ending fund balance 14,617
836
Page 8
5,712 (3,488)
5,417
11,129
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Budget to Actual Comparison of Revenues and Expenditures
For the Nine -Month Period Ended September 30, 2019
SPECIAL REVENUE FUNDS - continued
Budget Year
Elapsed =
2019
75.00%
2019
Budget
Actual Actual through Budget
September September 30 Remaining
% of
Budget
#104 - TOURISM FACILITIES HOTEL/MOTEL TAX FUND
Revenues
Tourism Facilities Hotel/Motel Tax 390,000 55,544 284,640 (105,360) 72.98%
Investment Interest 7,000 3,697 29,508 22,508 421.54%
Transfers in - #105 275,000 0 275,000 0 100.00%
Total revenues
Expenditures
Capital Expenditures
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
#105 - HOTEL / MOTEL TAX FUND
Revenues
Hotel/Motel Tax
Investment Interest
672,000 59,242 589,148 (82,852) 87.67%
0
0 0 0 0.00%
0
0 0 0 0.00%
672,000 59,242 589,148 (82,852)
1,918,072 1,918,072
2,590,072 2,507,220
600,000 91,637 467,461 (132,539) 77.91%
2,000 590 5,567 3,567 278.35%
Total revenues 602,000 92,226 473,028 (128,972) 78.58%
Expenditures
Transfers out - #001 30,000 0 0 30,000 0.00%
Transfers out - #104 275,000 0 275,000 0 100.00%
Tourism Promotion 350,000 36,007 76,149 273,851 21.76%
Total expenditures 655,000 36,007 351,149 303,851 53.61%
Revenues over (under) expenditures (53,000) 56,219 121,879
Beginning fund balance 277,929 277,929
Ending fund balance 224,929 399,808
(432,823)
#106 - SOLID WASTE
Revenues
Solid Waste Administrative Fees 225,000 15,997 164,254 60,746 73.00%
Solid Waste Road Wear Fee 1,500,000 143,969 1,036,646 463,354 69.11%
Investment Interest 1,300 2,353 14,912 (13,612) 1147.07%
Total revenues 1,726,300 162,318 1,215,812 510,488 70.43%
Expenditures
Transfers out - #001 40,422 3,369 30,317 10,106 75.00%
Transfers out - #311 1,500,000 0 0 1,500,000 0.00%
Education & Contract Administration 185,878 3,089 23,397 162,481 12.59%
Total expenditures 1,726,300 6,458 53,714 1,672,586 3.11%
Revenues over (under) expenditures 0 155,860 1,162,098 (1,162,098)
Beginning fund balance 431,359 431,359
Ending fund balance 431,359 1,593,457
Page 9
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Budget to Actual Comparison of Revenues and Expenditures
For the Nine -Month Period Ended September 30, 2019
SPECIAL REVENUE FUNDS - continued
#107 - PEG FUND
Revenues
Comcast PEG Contribution
Investment Interest
Total revenues
Budget Year
Elapsed =
2019
75.00%
2019
Budget
Actual Actual through Budget
September September 30 Remaining
% of
Budget
76,000 0 39,936 36,064 52.55%
0 186 1,487 (1,487) 0.00%
76,000 186 41,423 34,577 54.50%
Expenditures
PEG Reimbursement - CMTV 40,100 0 0 40,100 0.00%
Capital Outlay 31,000 0 0 31,000 0.00%
Total expenditures 71,100 0 0 71,100 0.00%
Revenues over (under) expenditures 4,900 186 41,423 (36,523)
Beginning fund balance 84,831 84,831
Ending fund balance 89,731 126,254
#120 - CENTER PLACE OPERATING RESERVE FUND
Revenues
Investment Interest
Transfers in
0
0
0 0 0 0.00%
0 0 0 0.00%
Total revenues 0 0 0 0 0.00%
Expenditures
Operations
Total expenditures
0
0 0 0 0.00%
0
0 0 0 0.00%
Revenues over (under) expenditures 0 0 0 0
Beginning fund balance 300,000 300,000
Ending fund balance 300,000 300,000
#121 - SERVICE LEVEL STABILIZATION RESERVE FUND
Revenues
Investment Interest
Transfers in
0
0
0 0 0 0.00%
0 0 0 0.00%
Total revenues 0 0 0 0 0.00%
Expenditures
Operations
Total expenditures
0
0 0 0 0.00%
0
0 0 0 0.00%
Revenues over (under) expenditures 0 0 0 0
Beginning fund balance 5,500,000 5,500,000
Ending fund balance 5,500,000 5,500,000
#122 - WINTER WEATHER RESERVE FUND
Revenues
Investment Interest 5,000 768 7,099 2,099 141.98%
Transfers in - #001 120,000 0 120,000 0 100.00%
Grant Reimbursement - Windstorm Cleanup 0 0 10,366 10,366 0.00%
Subtotal revenues 125,000 768 137,465 12,465 109.97%
Expenditures
Snow removal expenses 500,000 0 0 500,000 0.00%
Transfers out - #101 120,000 0 120,000 0 100.00%
Total expenditures
620,000 0 120,000 500,000 19.35%
Revenues over (under) expenditures (495,000) 768 17,465 (487,535)
Beginning fund balance 503,070 503,070
Ending fund balance 8,070 520,535
Page 10
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Budget to Actual Comparison of Revenues and Expenditures
For the Nine -Month Period Ended September 30, 2019
DEBT SERVICE FUNDS
Budget Year
Elapsed =
2019
75.00%
2019
Budget
Actual Actual through Budget
September September 30 Remaining
% of
Budget
#204 - DEBT SERVICE FUND
Revenues
Spokane Public Facilities District 432,150 0 88,575 (343,575) 20.50%
Transfers in - #001 401,250 33,438 300,938 (100,313) 75.00%
Transfers in - #301 82,475 6,873 61,856 (20,619) 75.00%
Transfers in - #302 82,475 6,873 61,856 (20,619) 75.00%
Total revenues
998,350 47,183 513,225 (485,125) 51.41%
Expenditures
Debt Service Payments - CenterPlace 432,150 0 88,575 343,575 20.50%
Debt Service Payments - Roads 164,950 0 12,475 152,475 7.56%
Debt Service Payments -'16 LTGO Bond 401,250 0 120,625 280,625 30.06%
Total expenditures 998,350 0 221,675 776,675 22.20%
Revenues over (under) expenditures 0 47,183 291,550 (1,261,800)
Beginning fund balance 0 0
Ending fund balance 0 291,550
Page 11
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Budget to Actual Comparison of Revenues and Expenditures
For the Nine -Month Period Ended September 30, 2019
CAPITAL PROJECTS FUNDS
#301 - CAPITAL PROJECTS FUND
Revenues
REET 1 - Taxes
Investment Interest
Total revenues
Budget Year
Elapsed =
2019
75.00%
2019
Budget
Actual Actual through Budget
September September 30 Remaining
% of
Budget
1,000,000 163,818 1,103,112 103,112 110.31%
22,000 4,886 42,423 20,423 192.83%
1,022,000 168,704 1,145,535 123,535 112.09%
Expenditures
Transfers out - #204 82,475 6,873 61,856 20,619 75.00%
Transfers out - #303 504,172 0 250,874 253,298 49.76%
Transfers out - #311 (pavement preservation) 734,300 0 0 734,300 0.00%
Transfers out - #314 50,000 0 0 50,000 0.00%
Total expenditures 1,370,947 6,873 312,731 1,058,216 22.81 %
Revenues over (under) expenditures (348,947) 161,831 832,804 (934,681)
Beginning fund balance 2,480,268 2,480,268
Ending fund balance 2,131,321 3,313,072
#302 - SPECIAL CAPITAL PROJECTS FUND
Revenues
REET 2 - Taxes
Investment Interest
1,000,000 163,818 1,103,112 103,112 110.31%
25,000 6,390 53,982 28,982 215.93%
Total revenues 1,025,000 170,208 1,157,094 132,094 112.89%
Expenditures
Transfers out - #204 82,475 6,873 61,856 20,619 75.00%
Transfers out - #303 167,434 0 2,297 165,137 1.37%
Transfers out - #311 (pavement preservation) 734,300 0 0 734,300 0.00%
Total expenditures 984,209 6,873 64,153 920,056 6.52%
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
40,791
3,240,220
163,335
1,092,941
3,240,220
3,281,011 4,333,161
Page 12
(787,963)
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Budget to Actual Comparison of Revenues and Expenditures
For the Nine -Month Period Ended September 30, 2019
CAPITAL PROJECTS FUNDS -continued
Budget Year
Elapsed =
2019
75.00%
2019
Budget
Actual Actual through Budget
September September 30 Remaining
% of
Budget
#303 STREET CAPITAL PROJECTS FUND
Revenues
Grant Proceeds 5,084,281 57,408 1,784,843 (3,299,438) 35.11 %
Developer Contribution 1,535,700 0 0 (1,535,700) 0.00%
Transfers in -#301 504,172 0 250,874 (253,298) 49.76%
Transfers in - #302 167,434 0 0 (167,434) 0.00%
Transfers in -#312 4,584,400 0 2,297 (4,582,103) 0.05%
Investment Interest 0 0 586 586 0.00%
Total revenues
11,875,987 57,408 2,038,600 (9,837,387) 17.17%
Expenditures
123 Mission Ave - Flora to Barker 5,000 0 28,791 (23,791) 575.83%
142 Broadway @ Argonne/Mullan 12,500 0 585 11,915 4.68%
166 Pines Rd. (SR27) & Grace Ave. Int. Safety 5,000 0 1,444 3,556 28.87%
201 ITS Infill Project Phase 1 (PE Start 2014) 5,000 0 1,397 3,603 27.94%
205 Sprague/Barker Intersection Improvement 35,700 940 14,645 21,055 41.02%
247 8th & Carnahan Intersection Improvements 45,000 0 (155) 45,155 -0.34%
249 Sullivan & Wellesley Intersection 1,167,287 4,733 57,014 1,110,273 4.88%
251 Euclid Ave Reconstruction Project 5,000 0 2,703 2,297 54.06%
258 32nd Ave Sidewalk-SR27 to Evergreen 5,000 0 0 5,000 0.00%
259 North Sullivan ITS Project 730,000 2,083 10,075 719,925 1.38%
265 Wellesley Sidewalk Project 382,000 310,894 518,314 (136,314) 135.68%
267 Mission Ave Sidewalk 420,000 117,495 146,260 273,740 34.82%
273 Barker/I-90 Interchange 500,000 26,455 192,315 307,685 38.46%
275 Barker Rd Widening - River to Euclid 310,000 5,372 17,269 292,731 5.57%
276 Barker Rd Widening - Euclid to Trent 3,400,000 18,100 817,238 2,582,762 24.04%
278 Wilbur Sidewalk - Boone to Broadway 354,500 6,944 400,055 (45,555) 112.85%
279 Know Ave Sidewalk: Hutchinson to Sargent 294,000 1,846 331,424 (37,424) 112.73%
281 Highland Estates Connector 200,000 0 17,396 182,604 8.70%
287 University Pres - Dishman Mica to 16th 0 1,765 80,908 (80,908) 0.00%
291 Adams Sidewalk Infill Project 0 3,836 13,499 (13,499) 0.00%
293 2018 CSS Citywide Reflective Signal BP 0 167 3,260 (3,260) 0.00%
294 Citywide Reflective Post Panels 0 601 1,699 (1,699) 0.00%
295 Garland Avenue Extension 3,000,000 2,405 13,813 2,986,187 0.46%
299 Argonne Rd Concrete Pvmt Indiana to Mont 0 5,400 6,785 (6,785) 0.00%
300 Pines & Mission Intersection Improvements 0 992 1,681 (1,681) 0.00%
301 Park& Mission Intersection Improvements 0 0 441 (441) 0.00%
302 Ella Sidewalk: Broadway to Alki 0 501 501 (501) 0.00%
303 S. Conklin Road Sidewalk 0 841 1,581 (1,581) 0.00%
Contingency 1,000,000 0 0 1,000,000 0.00%
Total expenditures 11,875,987 511,370 2,680,937 9,195,050 22.57%
Revenues over (under) expenditures 0 (453,962) (642,337) (19,032,436)
Beginning fund balance 66,906 66,906
Ending fund balance 66,906 (575,431)
Note: Work performed in the Street Capital Projects Fund for preservation projects is for items such as sidewalk upgrades that were bid
with the pavement preservation work.
Page 13
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Budget to Actual Comparison of Revenues and Expenditures
For the Nine -Month Period Ended September 30, 2019
CAPITAL PROJECTS FUNDS -continued
Budget Year
Elapsed =
2019
75.00%
2019
Budget
Actual Actual through Budget
September September 30 Remaining
% of
Budget
#309 - PARKS CAPITAL PROJECTS FUND
Revenues
Grant Proceeds 572,308 0 702,007 129,699 122.66%
Transfers in - #001 1,320,000 13,333 120,000 (1,200,000) 9.09%
Transfers in - #312 (Appleway Trail) 14,788 0 21,152 6,364 143.04%
Investment Interest 0 15 83 83 0.00%
Total revenues 1,907,096 13,349 843,243 (1,063,853) 44.22%
Expenditures
237 Appleway Trail - Sullivan to Corbin 5,000 0 16,791 (11,791) 335.81 %
268 Appleway Trail - Evergreen to Sullivan 72,500 60,383 153,946 (81,446) 212.34%
280 Appleway Trail Amenities: Univ. - Pines 509,595 0 678,977 (169,382) 133.24%
282 Browns Park Sand Volleyball Courts 0 0 1,249 (1,249) 0.00%
296 Browns Park 2019 Construction Improvements 1,000,000 2,671 47,752 952,248 4.78%
304 CenterPlace West Lawn Phase 2 0 7,222 7,222 (7,222) 0.00%
Browns Park Restroom 160,000 0 0 160,000 0.00%
Swing Sets 25,000 0 0 25,000 0.00%
Resurface Discovery Park 40,000 0 0 40,000 0.00%
Total expenditures 1,812,095 70,276 905,936 906,159 49.99%
Revenues over (under) expenditures 95,001 (56,927) (62,694) (1,970,012)
Beginning fund balance 39,294 39,294
Ending fund balance 134,295 (23,400)
#310 - CIVIC FACILITIES CAPITAL PROJECTS FUND
Revenues
Investment Interest
Total revenues
Expenditures
Transfers out
Total expenditures
9,000 1,283 12,021 3,021 133.57%
9,000 1,283 12,021 3,021 133.57%
0
0 0 0 0.00%
0
0 0 0 0.00%
Revenues over (under) expenditures 9,000 1,283 12,021 3,021
Beginning fund balance 857,737 857,737
Ending fund balance 866,737 869,758
Note: The fund balance includes $839,285.10 paid by the Library District for 2.82 acres at the Balfour Park site. If the District does not succeed
in getting a voted bond approved by October 2017 then the City may repurchase this land at the original sale price of $839,285.10.
Page 14
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Budget to Actual Comparison of Revenues and Expenditures
For the Nine -Month Period Ended September 30, 2019
CAPITAL PROJECTS FUNDS -continued
Budget Year
Elapsed =
2019
75.00%
2019
Budget
Actual Actual through Budget
September September 30 Remaining
% of
Budget
#311 - PAVEMENT PRESERVATION FUND
Revenues
Transfers in - #001 972,300 81,025 729,225 (243,075) 75.00%
Transfers in - #106 1,500,000 0 0 (1,500,000) 0.00%
Transfers in - #301 734,300 0 0 (734,300) 0.00%
Transfers in - #302 734,300 0 0 (734,300) 0.00%
Grant Proceeds 1,820,000 0 1,755,007 (64,993) 96.43%
Investment Interest 0 2,663 48,066 48,066 0.00%
Total revenues
5,760,900 83,688 2,532,298 (3,228,602)
43.96%
Expenditures
Pre -Project GeoTech Services 50,000 0 22,125 27,875
Pavement Preservation 7,238,200 0 0 7,238,200
248 Sprague Street Pres - Sullivan to Corbin 0 0 7,132 (7,132)
252 Argonne Resurfacing: Broadway to Indiana 0 3,497 678,969 (678,969)
254 Mission - McDonald to Evergreen 0 0 2,387 (2,387)
256 University Rd Pres - 24th to Dishman Mica 0 0 2,831 (2,831)
257 University Rd Pres - 16th to 24th 0 0 3,009 (3,009)
267 Mission SW - Bowdish to Union 0 171,017 201,894 (201,894)
269 Evergreen - Mission Connector to Indiana 0 10,131 804,396 (804,396)
284 Argonne Rd. Pres - Valleyway to Broadway 0 65 219,796 (219,796)
285 Indiana Ave Pres - Evergreen to Sullivan 0 5,022 36,951 (36,951)
286 Broadway Preservation: Havana to Fancher 0 0 18,836 (18,836)
287 University Pres - Dishman Mica to 16th 0 763,291 2,026,971 (2,026,971)
290 2019 Local Access Streets (Midilome) 0 813,361 1,349,643 (1,349,643)
292 Mullan Preservation: Broadway -Mission 0 302 13,879 (13,879)
297 2019 SCWD#3 Street Preservation 0 29,009 31,595 (31,595)
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
#312 - CAPITAL RESERVE FUND
Revenues
Transfers in - #001
Investment Interest
44.25%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
7,288,200
(1,527,300)
4,637,315
1,795,695
(1,712,007)
5,420,414
(2,888,115)
4,637,315
3,110,015 1,749,200
1,867,786
(5,096,388)
74.37%
7,109,300 0 7,109,300 0 100.00%
50,000 22,439 145,011 95,011 290.02%
Total revenues 7,159,300 22,439 7,254,311 95,011 101.33%
Expenditures
Transfers out - #101 907,544 75,629 680,658 226,886 75.00%
Transfers out - #303 4,584,400 0 0 4,584,400 0.00%
Transfers out - #309 14,788 0 21,152 (6,364) 143.04%
Land Acquisitions 0 84,400 311,080 (311,080) 0.00%
Total expenditures 5,506,732 160,029 1,012,891 4,493,841 18.39%
Revenues over (under) expenditures 1,652,568 (137,589) 6,241,420 (4,398,830)
Beginning fund balance 8,974,920 8,974,920
Ending fund balance 10,627,488 15,216,340
Page 15
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Budget to Actual Comparison of Revenues and Expenditures
For the Nine -Month Period Ended September 30, 2019
CAPITAL PROJECTS FUNDS -continued
#313 - CITY HALL CONSTRUCTION FUND
Revenues
Investment Interest
Budget Year
Elapsed =
2019
75.00%
2019
Budget
Actual Actual through Budget
September September 30 Remaining
% of
Budget
0
0 953 953 0.00%
Total revenues 0 0 953 953 0.00%
Expenditures
Transfers out - #312 0 0 0 0 0.00%
Total expenditures 0 0 0 0 0.00%
Revenues over (under) expenditures 0 0 953 953
Beginning fund balance 87,636 87,636
Ending fund balance 87,636 88,589
#314 - RAILROAD GRADE SEPARATION PROJECTS FUND
Revenues
Grant Proceeds 3,750,000 0 877,687 (2,872,313) 23.40%
Investment Interest 0 1,074 11,635 11,635 0.00%
Transfers in - #301 50,000 0 0 (50,000) 0.00%
Total revenues 3,800,000 1,074 889,322 (2,910,678) 23.40%
Expenditures
143 Barker Rd/BNSF Grade Separation 3,800,000 260,584 1,061,223 2,738,777 27.93%
223 Pines Rd Underpass 900,000 1,503 32,013 867,987 3.56%
Total expenditures 4,700,000 262,086 1,093,236 3,606,764 23.26%
Revenues over (under) expenditures (900,000) (261,012) (203,914) (6,517,442)
Beginning fund balance 1,036,455 1,036,455
Ending fund balance 136,455 832,541
Page 16
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Budget to Actual Comparison of Revenues and Expenditures
For the Nine -Month Period Ended September 30, 2019
ENTERPRISE FUNDS
#402 - STORMWATER FUND
RECURRING ACTIVITY
Revenues
Stormwater Management Fees
Investment Interest
Budget Year
Elapsed =
2019
75.00%
2019
Budget
Actual Actual through Budget
September September 30 Remaining
% of
Budget
1,890,000 18,211 1,138,322 (751,678) 60.23%
20,000 3,251 35,453 15,453 177.27%
Total Recurring Revenues 1,910,000 21,462 1,173,775 (736,225) 61.45%
Expenditures
Wages / Benefits / Payroll Taxes 502,325 36,866 326,758 175,567 65.05%
Supplies 10,700 889 11,093 (393) 103.67%
Services & Charges 1,236,575 112,570 895,335 341,240 72.40%
Intergovernmental Payments 37,500 0 18,447 19,053 49.19%
Vehicle Rentals - #501 12,750 1,063 9,563 3,188 75.00%
Office Furniture & Equipment 0 0 491 (491) 0.00%
Total Recurring Expenditures 1,799,850 151,388 1,261,687 538,163 70.10%
Recurring Revenues Over (Under)
Recurring Expenditures 110,150 (129,926) (87,912) (198,062)
NONRECURRING ACTIVITY
Revenues
Grant Proceeds
106,000 0 53,498 (52,502) 50.47%
Total Nonrecurring Revenues 106,000 0 53,498 (52,502) 50.47%
Expenditures
Capital - various projects 275,160 0 223 274,937 0.08%
193 Effectiveness Study 10,000 0 0 10,000 0.00%
252 Argonne Resurfacing: Broadway to Mission 0 0 51,701 (51,701) 0.00%
265 Wellesley Sidewalk Project 60,000 600 53,471 6,529 89.12%
267 Mission SW- Bowdish to Union 65,000 0 0 65,000 0.00%
278 Wilbur Sidewalk - Boone to Broadway 24,600 0 50,752 (26,152) 206.31%
279 Knox Ave Sidewalk: Hutchinson to Sargent 25,240 64 105,718 (80,478) 418.85%
285 Indiana Ave Pres - Evergreen to Sullivan 0 47 47 (47) 0.00%
287 University Pres - Dishman-Mica to 16th 0 749 5,804 (5,804) 0.00%
Watershed Studies 100,000 0 3,374 96,626 3.37%
Total Nonrecurring Expenditures 560,000 1,460 271,090 288,910 48.41%
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures (454,000) (1,460) (217,591) 236,409
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures (343,850) (131,386) (305,503) 38,347
Beginning working capital 2,216,210 2,216,210
Ending working capital 1,872,360 1,910,707
Note: Work performed in the Stormwater Fund for preservation projects is for stormwater improvements that were bid
with the pavement preservation work.
#403 - AQUIFER PROTECTION AREA
Revenues
Spokane County 460,000 0 263,325 (196,675) 57.24%
Grant Proceeds 317,200 0 34,326 (282,874) 10.82%
Investment Interest 10,000 2,894 27,200 17,200 272.00%
Total revenues 787,200 2,894 324,852 (462,348) 41.27%
Expenditures
Capital - various projects 832,600 90,846 201,366 631,234 24.19%
Total expenditures 832,600 90,846 201,366 631,234 24.19%
Revenues over (under) expenditures (45,400) (87,951) 123,486 (1,093,583)
Beginning working capital 1,840,005 1,840,005
Ending working capital 1,794,605 1,963,491
Page 17
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Budget to Actual Comparison of Revenues and Expenditures
For the Nine -Month Period Ended September 30, 2019
INTERNAL SERVICE FUNDS
Budget Year
Elapsed =
2019
75.00%
2019
Budget
Actual Actual through Budget
September September 30 Remaining
% of
Budget
#501 - ER&R FUND
Revenues
Interfund vehicle lease - #001 30,000 2,500 22,500 (7,500) 75.00%
Interfund vehicle lease - #101 21,250 1,771 15,938 (5,313) 75.00%
Interfund vehicle lease - #101 (plow replace) 77,929 6,494 58,447 (19,482) 75.00%
Interfund vehicle lease - #402 12,750 1,063 9,563 (3,188) 75.00%
Transfers in - #001 (CenterPlace kitchen reserve) 36,600 3,050 27,450 (9,150) 75.00%
Investment Interest 9,500 2,127 18,809 9,309 197.99%
Total revenues
Expenditures
Equipment Repair & Maintenance
Total expenditures
Revenues over (under) expenditures
Beginning working capital
Ending working capital
#502 - RISK MANAGEMENT FUND
Revenues
Investment Interest
Transfers in - #001
188,029 17,005 152,706 (35,323) 81.21%
20,000 0 1,097 18,903 5.49%
20,000 0 1,097 18,903 5.49%
168,029
1,290,971
17,005
151,608
1,290,971
1,459,000 1,442,579
(54,226)
0 266 830 830 0.00%
390,000 32,500 292,500 (97,500) 75.00%
Total revenues 390,000 32,766 293,330 (96,670) 75.21%
Expenditures
Auto & Property Insurance 390,000 0 349,527 40,473 89.62%
Equipment Repair & Maintenance 0 0 (733) 733 0.00%
Unemployment Claims 0 0 27,781 (27,781) 0.00%
Total expenditures
Revenues over (under) expenditures
Beginning working capital
Ending working capital 263,778
390,000 0 376,575 13,425 96.56%
0 32,766 (83,245) (110,095)
263,778 263,778
180,533
SUMMARY FOR ALL FUNDS
Total of Revenues for all Funds
Per Revenue Status Report
Difference
Total of Expenditures for all Funds
Per Expenditure Status Report
90,725,228
90,725,228
4,606,178
4,606,178
55,369,381
55,369,381
97,124,436 6,914,521 53,045,933
97,124,436 6,914,521 53,045,933
Total Capital expenditures (included in
total expenditures) 27,567,882 2,753,156 10,793,582
Page 18
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Investment Report
For the Nine -Month Period Ended September 30, 2019
Beginning
Deposits
Withdrawls
Interest
Ending
001 General Fund
101 Street Fund
103 Trails & Paths
104 Tourism Facilities Hotel/Motel
105 Hotel/Motel
106 Solid Waste Fund
107 PEG Fund
120 CenterPlace Operating Reserve
121 Service Level Stabilization Reserve
122 Winter Weather Reserve
301 Capital Projects
302 Special Capital Projects
303 Street Capital Projects Fund
309 Parks Capital Project
310 Civic Buildings Capital Projects
311 Pavement Preservation
312 Capital Reserve Fund
313 City Hall Construction Fund
314 Railroad Grade Separation Projects
402 Stormwater Management
403 Aquifer Protection Fund
501 Equipment Rental & Replacement
502 Risk Management
"Local Government Investment Pool
10/14/2019
LGI P"
NW Bank
CD #2068
UMPQUA
CD #0689
Total
Investments
$ 63,521,401.28 $ 3,000,000.00 $ 2,045,830.26 $ 60,146,128.50
3,068,590.96 0.00 0.00 3,068,590.96
(2,800,000.00) 0.00 0.00 (2,800,000.00)
114,144.03 0.00 0.00 114,144.03
$ 63,904,136.27 $ 3,000,000.00 $ 2,045,830.26 $ 68,949,966.53
matures: 7/23/2020 11/15/2019
rate: 2.50%
2.85%
Balance
Earnings
Current Period
Year to date
Budget
$ 32,468,397.09 $ 58,805.51 616,142.76 $ 300,000.00
245,760.83 438.97 3,288.37 6,000.00
9,187.75 16.41 117.49 400.00
2,069,982.83 3,697.35 29,507.91 7,000.00
330,084.62 589.59 5,566.91 2,000.00
1, 317, 090.95 2,352.56 14, 911.97 1,300.00
104, 236.40 186.18 1,486.70 0.00
0.00 0.00 0.00 0.00
5, 500, 000.00 0.00 0.00 0.00
429,758.58 767.62 7,098.75 5,000.00
2,735,300.44 4,885.73 42,422.94 22,000.00
3,577,494.14 6,390.03 53,981.62 25,000.00
0.00 0.00 586.08 0.00
8,673.68 15.49 83.02 0.00
718, 080.01 1,282.62 12, 021.44 9,000.00
1,490,969.81 2,663.13 48,066.08 0.00
12,562,740.24 22,439.26 145,011.38 50,000.00
0.00 0.00 952.83 0.00
601, 543.28 1,074.46 11, 635.22 0.00
1,820,183.64 3,251.17 35,453.30 20,000.00
1, 620, 425.81 2,894.37 27, 200.28 10, 000.00
1,191, 006.26 2,127.35 18, 808.85 9,500.00
149,050.17 266.23 830.04 0.00
$ 68,949,966.53 $ 114,144.03 $ 1,075,173.94 $ 467,200.00
Page 19
P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx
CITY OF SPOKANE VALLEY, WA
Sales Tax Receipts
For the Nine -Month Period Ended September 30, 2019
Month
Received
2018
2019
10/14/2019
Difference
February 2,353,128.35 2,530,639.23 177,510.88 7.54%
March 1,744,900.00 1,861,849.29 116,949.29 6.70%
April 1,757,754.18 1,758,550.64 796.46 0.05%
May 2,173,916.87 2,208,350.09 34,433.22 1.58%
June 1,991,560.58 2,200,987.91 209,427.33 10.52%
July 2,115,585.73 2,333,320.72 217,734.99 10.29%
August 2,328,306.22 2,530,196.67 201,890.45 8.67%
September 2,238,047.38 2,405,945.26 167,897.88 7.50%
16, 703,199.31
October 2,280,671.98
November 2,272,076.06
December 2,196,294.60
January 2,170,652.01
17, 829, 839.81
25, 622, 893.96 17, 829, 839.81
1,126,640.50 6.75%
Sales tax receipts reported here reflect remittances for general sales tax, criminal justice
sales tax and public safety tax.
The sales tax rate for retail sales transacted within the boundaries of the City of Spokane
Valley is 8.9%. The tax that is paid by a purchaser at the point of sale is remitted by the
vendor to the Washington State Department of Revenue who then remits the taxes back to
the various agencies that have imposed the tax. The allocation of the total 8.9% tax rate to
the agencies is as follows:
- State of Washington 6.50%
- City of Spokane Valley 0.85%
- Spokane County 0.15%
- Spokane Public Facilities District 0.10% *
- Criminal Justice 0.10%
- Public Safety 0.10% * 2.40% local tax
- Juvenile Jail 0.10% *
- Mental Health 0.10% *
- Law Enforcement Communications 0.10% *
- Spokane Transit Authority 0.80% *
8.90%
Indicates voter approved sales taxes
In addition to the .85% reported above that the City receives, we also receive a portion of
the Criminal Justice and Public Safety sales taxes. The distribution of those taxes is
computed as follows:
Criminal Justice: The tax is assessed county -wide and of the total collected, the
State distributes 10% of the receipts to Spokane County, with the remainder
allocated on a per capita basis to the County and the cities within the County.
Public Safety: The tax is assessed county -wide and of the total collected, the
State distributes 60% of the receipts to Spokane County, with the remainder
allocated on a per capita basis to the cities within the County.
Page 20
CITY OF SPOKANE VALLEY, WA
Sales Tax Collections - August
For the years 2010 through 2019
January
February
March
April
May
June
July
August
Collected to date
P:\Finance\Finance Activity Reports\Tax Revenue\Sales Tax\2019\sales tax collections 2019.xlsx
2010 1 2011 1 2012 1 2013 1 2014 1 2015 1 2016 1 2017 1 2018 1 2019
1,491,059
963,749
1,018,468
1,184,137
1,102, 523
1,123, 907
1,260,873
1,211,450
1,460,548
990,157
1,015,762
1,284,180
1,187, 737
1,248,218
1,332,834
1,279,500
1,589,887
1,009,389
1,067,733
1,277,621
1,174, 962
1,290,976
1,302,706
1,299,678
1,671,269
1,133, 347
1,148, 486
1,358,834
1,320,449
1,389,802
1,424,243
1,465,563
1,677,887
1,170, 640
1,201,991
1,448,539
1,400,956
1,462,558
1,545,052
1,575,371
1,732,299
1,197, 323
1,235,252
1,462,096
1,373,710
1,693,461
1,718,428
1,684,700
1,863,225
1,316,682
1,378,300
1,640,913
1,566,178
1,641,642
1,776,653
1,746,371
1,992,273
1,369,740
1,389,644
1,737,933
1,564,119
1,751,936
1,935,028
1,877,899
2,078,412
1,536,252
1,564,282
1,926,551
1,762,119
1,871,077
2,053,961
1,980,940
2,240,908
1,648,657
1,549,275
1,955,470
1,946,112
2,067,987
2,232,342
2,121, 051
10/8/2019
2019 to 2018
Difference
162,496
112,405
(15,007)
28,919
183,993
196,910
178,381
140,111
ok
7.82%
7.32%
(0.96%)
1.50%
10.44%
10.52%
8.68%
7.07%
9,356,166 9,798,936 10,012,952 10,911,993 11,482,994 12,097,269 12,929,964 13,618,572 14,773,594 15,761,802 988,208 6.69%
September 1,191,558 1,294,403 1,383,123 1,466,148 1,552,736 1,563,950 1,816,923 1,946,689 2,019,198 0
October 1,269,505 1,291,217 1,358,533 1,439,321 1,594,503 1,618,821 1,822,998 1,898,067 2,005,836 0
November 1,139,058 1,217,933 1,349,580 1,362,021 1,426,254 1,487,624 1,652,181 1,768,817 1,925,817 0
December 1,141, 012 1,247, 920 1,323,189 1,408,134 1,383, 596 1,441,904 1,664, 983 1,856, 989 1,918, 411 0
Total Collections 14,097,299 14,850,409 15,427,377 16,587,617 17,440,083 18,209,568 19,887,049 21,089,134 22,642,856 15,761,802
Budget Estimate 14,410,000 14,210,000 14,210,000 15,250,000 16,990,000 17,628,400 18,480,500 19,852,100 20,881,900 22,917,000
Actual over (under) budg (312,701) 640,409 1,217,377 1,337,617 450,083 581,168 1,406,549 1,237,034 1,760,956 (7,155,198)
Total actual collections
as a % of total budget 97.83% 104.51% 108.57% 108.77% 102.65% 103.30% 107.61% 106.23% 108.43% n/a
% change in annual
total collected (1.06%) 5.34% 3.89% 7.52% 5.14% 4.41% 9.21% 6.04% 7.37% n/a
% of budget collected
through August
64.93% 68.96% 70.46% 71.55% 67.59% 68.62% 69.97% 68.60% 70.75% 68.78%
% of actual total collected
through August 66.37% 65.98% 64.90% 65.78% 65.84% 66.43% 65.02% 64.58% 65.25% n/a
Chart Reflecting History of Collections through the Month of August
18,000,000
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
0
I
August
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
■ August
■ July
■ June
• May
• April
• March
• February
• January
Page 21
CITY OF SPOKANE VALLEY, WA
Hotel/Motel Tax Receipts through -
Actual for the years 2010 through 2019
January
February
March
April
May
June
July
August
Total Collections
P:\Finance\Finance Activity Reports\Tax Revenue\Lodging Tax\2019\105 hotel motel tax 2019.xlsx
2010 1 2011 1 2012 1 2013 1 2014 1 2015 1 2016 1 2017 1 2018 1 2019
10/8/2019
2019 to 2018
Difference
22,707 22,212 21,442 24,185 25,425 27,092 31,887 27,210 28,752 31,865 3,113 10.83%
23,417 22,792 21,549 25,975 26,014 27,111 27,773 26,795 28,878 32,821 3,943 13.65%
24,232 24,611 25,655 27,739 29,384 32,998 34,330 31,601 31,906 40,076 8,170 25.61%
39,463 38,230 52,130 40,979 48,246 50,455 52,551 52,242 57,664 59,117 1,453 2.52%
34,683 33,791 37,478 40,560 41,123 44,283 50,230 50,112 51,777 53,596 1,819 3.51%
39,935 41,403 43,971 47,850 52,618 56,975 55,060 60,637 62,048 73,721 11,673 18.81%
47,385 49,312 52,819 56,157 61,514 61,809 65,007 69,337 71,865 84,628 12,763 17.76%
54,923 57,452 57,229 63,816 70,384 72,697 73,700 76,972 79,368 91,637 12,269 15.46%
286,747 289,804 312,273 327,262 354,707 373,420 390,538 394,906 412,258 467,461 55,203 13.39%
September 59,419 58,908 64,299 70,794 76,100 74,051 70,305 80,173 79,661 0
October 41,272 39,028 43,699 43,836 45,604 49,880 55,660 56,631 61,826 0
November 34,330 37,339 39,301 42,542 39,600 42,376 46,393 47,090 52,868 0
December 26,777 32,523 30,432 34,238 33,256 41,510 33,478 37,180 40,363 0
Total Collections 448,545 457,603 490,004 518,672 549,267 581,237 596,374 615,980 646,976 467,461
Budget Estimate 380,000 480,000 430,000 490,000 530,000 550,000 580,000 580,000 580,000 600,000
Actual over (under) budg 68,545 (22,397) 60,004 28,672 19,267 31,237 16,374 35,980 66,976 (132,539)
Total actual collections
as a % of total budget
% change in annual
total collected
% of budget collected
through August
118.04% 95.33% 113.95% 105.85% 103.64% 105.68% 102.82% 106.20% 111.55% n/a
5.79% 2.02% 7.08% 5.85% 5.90% 5.82% 2.60% 3.29% 5.03% n/a
75.46% 60.38% 72.62% 66.79% 66.93% 67.89% 67.33% 68.09% 71.08% 77.91%
% of actual total collected
through August
63.93% 63.33% 63.73% 63.10% 64.58% 64.25% 65.49% 64.11% 63.72% n/a
Chart Reflecting History of Collections through the Month of August
500,000
450,000
400,000
350,000
300,000
250,000
200,000
150,000
100,000
50,000
0
2010 2011 2012 2013
•
August
i
2014 2015
2016
2017
2018 2019
• August
■ July
■ June
• May
■ April
• March
• February
• January
Page 22
CITY OF SPOKANE VALLEY, WA
1st and 2nd 1/4% REET Collections through August
Actual for the years 2010 through 2019
January
February
March
April
May
June
July
August
Collected to date
P:\Finance\Finance Activity Reports\Tax Revenue\REET\2019\301 and 302 REET for 2019.xlsx
2010
2011
2012
2013
2014
2015
2016
2017 1 2018 1 2019
59,887
64,122
86,204
99,507
109,625
105,680
84,834
72,630
64,128
36,443
95,880
79,681
124,692
81,579
79,629
129,472
46,359
56,115
71,730
86,537
111,627
124,976
101,049
106,517
56,898
155,226
72,172
90,377
116,165
139,112
128,921
117,150
61,192
67,049
81,724
105,448
198,870
106,676
208,199
172,536
96,141
103,508
165,868
236,521
165,748
347,421
217,375
202,525
104,446
83,583
220,637
205,654
192,806
284,897
248,899
231,200
153,661
124,514
282,724
169,060
202,734
248,768
449,654
472,420
239,437
146,892
310,562
218,842
646,397
277,424
302,941
261,626
10/14/2019
2019 to 2018
Difference
120,809 (118,628) (49.54%)
199,209 52,317 35.62%
193,913 (116,649) (37.56%)
347,528 128,686 58.80%
263,171 (383,226) (59.29%)
465,044 187,620 67.63%
327,636 24,695 8.15%
300,312 38,686 14.79%
682,490 691,505 704,910 876,021 1,001,693 1,535,107 1,572,124 2,103,535 2,404,121 2,217,622 (186,499) (7.76%)
September 75,812 68,020 63,517 174,070 152,323 179,849 178,046 187,348 259,492 0
October 93,256 61,396 238,095 117,806 123,505 128,833 253,038 207,895 584,792 0
November 72,021 74,753 104,886 78,324 172,227 129,870 186,434 229,800 263,115 0
December 38,725 65,077 74,300 75,429 117,682 157,919 164,180 278,995 288,912 0
Total distributed by Spokane County 962,304 960,751 1,185,707 1,321,650 1,567,429 2,131,578 2,353,822 3,007,573 3,800,432 2,217,622
Budget estimate 1,380,000 780,000 875,000 975,000 1,100,000 1,400,000 2,000,000 2,000,000 3,000,000 2,000,000
Actual over (under) budget (417,696) 180,751 310,707 346,650 467,429 731,578 353,822 1,007,573 800,432 217,622
Total actual collections
as a % of total budget 69.73% 123.17% 135.51% 135.55% 142.49% 152.26% 117.69% 150.38% 126.68% n/a
% change in annual
total collected (11.57%) (0.16%) 23.41% 11.47% 18.60% 35.99% 10.43% 27.77% 26.36% n/a
% of budget collected
through August 49.46% 88.65% 80.56% 89.85% 91.06% 109.65% 78.61% 105.18% 80.14% 110.88%
% of actual total collected
through August
70.92% 71.98% 59.45% 66.28% 63.91% 72.02% 66.79% 69.94% 63.26% n/a
Chart Reflecting History of Collections through the Month of August
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
2011 2012 2013 2014
August
2015 2016 2017 2018 2019
• August
■ July
■ June
• May
■ April
• March
• February
• Ja nua ry
Page 23
P:\Finance\Finance Activity Reports\Debt Capacity\2019\debt capacity 2019.xlsx
CITY OF SPOKANE VALLEY, WA
Debt Capacity
2018 Assessed Value for 2019 Property Taxes 9,351,389,045
Voted (UTGO)
Nonvoted (LTGO)
Voted park
Voted utility
1.00% of assessed value
1.50% of assessed value
2.50% of assessed value
2.50% of assessed value
Maximum
Outstanding
Remaining
Debt
as of
Debt
ok
Capacity
12/31/2018
Capacity
Utilized
93,513,890
140,270,836
233, 784, 726
233, 784, 726
701, 354,178
0 93,513,890
12, 270, 000 128, 000, 836
0 233,784,726
0 233,784,726
12,270,000 689,084,178
0.00%
8.75%
0.00%
0.00%
1.75%
Bonds
Repaid
2014 LTGO Bonds
12/1/2014
12/1/2015
12/1/2016
12/1/2017
12/1/2018
225,000
175,000
185,000
190,000
230,000
135,000
125,000
130,000
130,000
135,000
360,000
300,000
315,000
320,000
365,000
0
0
75,000
150,000
155,000
360,000
300,000
390,000
470,000
520,000
1,005,000 655,000 1,660,000 \ 380,000 2,040,000
12/1/2019 255,000 140,000 395,000 160,000 555,000
12/1/2020 290,000 140,000 430,000 165,000 595,000
12/1/2021 320,000 145,000 465,000 170,000 635,000
12/1/2022 350,000 150,000 500,000 175,000 675,000
12/1/2023 390,000 155,000 545,000 180,000 725,000
12/1/2024 430,000 0 430,000 185,000 615,000
12/1/2025 465,000 0 465,000 95,000 660,000
12/1/2026 505,000 0 505,000 00,000 705,000
12/1/2027 395,000 0 395,000 2 5,000 600,000
12/1/2028 300,000 0 300,000 2 5,000 515,000
12/1/2029 245,000 0 245,000 220,000 465,000
12/1/2030 225,000 0 225,000 225,000 450,000
Bonds 12/1/2031 180,000 0 180,000 235,000 415,000
Remaining 12/1/2032 130,000 0 130,000 240,000 370,000
12/1/2033 165,000 0 165,000 250,000 415,000
12/1/2034 0 0 0 260,000 260,000
12/1/2035 0 0 0 270,000 270,000
12/1/2036 0 0 0 280,000 280,000
12/1/2037 0 0 0 290,000 290,000
12/1/2038 0 0 0 305,00 305,000
12/1/2039 0 0 0 315,00 315,000
12/1/2040 0 0 0 330,000 330,000
12/1/2041 0 0 0 340,000 340,000
12/1/2042 0 0 0 355,000 355,000
12/1/2043 0 0 0 365,000 365,000
12/1/2044 0 0 0 375,000 375,000
12/1/2045 0 0 0 390,000 390,000
4,645,000 730,000 5,375,000 6,895,000 12,270,000
5,650,000 1,385,000 7,035,000 7,275,000 14,310,000
Page 24
4/22/2019
Road &
LTGO Bonds
Period
Street
2016 LTGO
Grand
Ending
CenterPlace
Improvements
Total
Bonds
Total
12/1/2014
12/1/2015
12/1/2016
12/1/2017
12/1/2018
225,000
175,000
185,000
190,000
230,000
135,000
125,000
130,000
130,000
135,000
360,000
300,000
315,000
320,000
365,000
0
0
75,000
150,000
155,000
360,000
300,000
390,000
470,000
520,000
1,005,000 655,000 1,660,000 \ 380,000 2,040,000
12/1/2019 255,000 140,000 395,000 160,000 555,000
12/1/2020 290,000 140,000 430,000 165,000 595,000
12/1/2021 320,000 145,000 465,000 170,000 635,000
12/1/2022 350,000 150,000 500,000 175,000 675,000
12/1/2023 390,000 155,000 545,000 180,000 725,000
12/1/2024 430,000 0 430,000 185,000 615,000
12/1/2025 465,000 0 465,000 95,000 660,000
12/1/2026 505,000 0 505,000 00,000 705,000
12/1/2027 395,000 0 395,000 2 5,000 600,000
12/1/2028 300,000 0 300,000 2 5,000 515,000
12/1/2029 245,000 0 245,000 220,000 465,000
12/1/2030 225,000 0 225,000 225,000 450,000
Bonds 12/1/2031 180,000 0 180,000 235,000 415,000
Remaining 12/1/2032 130,000 0 130,000 240,000 370,000
12/1/2033 165,000 0 165,000 250,000 415,000
12/1/2034 0 0 0 260,000 260,000
12/1/2035 0 0 0 270,000 270,000
12/1/2036 0 0 0 280,000 280,000
12/1/2037 0 0 0 290,000 290,000
12/1/2038 0 0 0 305,00 305,000
12/1/2039 0 0 0 315,00 315,000
12/1/2040 0 0 0 330,000 330,000
12/1/2041 0 0 0 340,000 340,000
12/1/2042 0 0 0 355,000 355,000
12/1/2043 0 0 0 365,000 365,000
12/1/2044 0 0 0 375,000 375,000
12/1/2045 0 0 0 390,000 390,000
4,645,000 730,000 5,375,000 6,895,000 12,270,000
5,650,000 1,385,000 7,035,000 7,275,000 14,310,000
Page 24
4/22/2019
1
P:\Finance\Finance Activity Reports\Tax Revenue \MVFT\2019\motor vehicle fuel tax collections 2019.xlsx
CITY OF SPOKANE VALLEY, WA
Motor Fuel (Gas) Tax Collections - August
For the years 2010 through 2019
January
February
March
April
May
June
July
August
Collected to date
2010 1 2011 1 2012 1 2013 1 2014 1 2015 1 2016 1 2017 1 2018 1
2019
161,298 154,792 159,607 146,145 152,906 152,598 163,918 150,654 162,359
145,869 146,353 135,208 145,998 148,118 145,455 163,037 164,807 175,936
140,486 141,849 144,297 135,695 131,247 140,999 145,537 138,205 139,826
161,721 165,019 153,546 156,529 156,269 157,994 167,304 168,000 168,796
158,119 154,700 144,670 151,595 156,850 156,259 171,829 174,211 193,986
168,146 158,351 159,827 167,479 161,965 164,872 157,737 174,838 144,308
164,221 165,398 160,565 155,348 157,805 168,205 177,427 177,019 194,267
176,869 153,361 164,050 173,983 172,308 186,277 177,567 195,780 205,438
148,530
181,823
131,009
144,080
185,669
175,985
169,733
195,107
10/8/2019
2019 to 2018
Difference
ok
(13,829) (8.52%)
5,887 3.35%
(8,817) (6.31%)
(24,716) (14.64%)
(8,317) (4.29%)
31,677 21.95%
(24,534) (12.63%)
(10,331) (5.03%)
1,276,729 1,239,823 1,221,770 1,232,772 1,237,468 1,272,659 1,324,356 1,343,514 1,384,916 1,331,936 (52, 980) (3.83%)
September 175,067 173,820 171,651 195,397 173,299 174,505 194,640 184,342 180,874 0
October 164,475 158,889 153,022 133,441 160,539 161,520 166,369 163,780 158,062 0
November 168,477 160,461 162,324 164,303 165,871 181,771 176,178 194,814 199,282 0
December 143,257 124,714 138,223 142,140 141,298 153,338 152,787 154,298 148,960 0
Total Collections 1,928,005 1,857,707 1,846,990 1,868,053 1,878,475 1,943,793 2,014,330 2,040,748 2,072,094 1,331,936
Budget Estimate 1,900,000 1,875,000 1,905,800 1,868,900 1,866,400 1,867,700 2,013,400 2,048,900 2,061,100 2,101,100
Actual over (under) budg 28,005 (17,293) (58,810) (847) 12,075 76,093 930 (8,152) 10,994 (769,164)
Total actual collections
as a % of total budget 101.47% 99.08% 96.91 % 99.95% 100.65% 104.07% 100.05% 99.60% 100.53% n/a
% change in annual
total collected 0.07% (3.65%) (0.58%) 1.14% 0.56% 3.48% 3.63% 1.31% 1.54% n/a
% of budget collected
through August 67.20% 66.12% 64.11% 65.96% 66.30% 68.14% 65.78% 65.57% 67.19% 63.39%
% of actual total collected
through August
66.22% 66.74% 66.15% 65.99% 65.88% 65.47% 65.75% 65.83% 66.84% n/a
Chart Reflecting History of Collections through the Month of August
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
August
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
■ August
■ July
■ June
May
E April
■ March
■ February
■ January
Page 25
1
P:\Finance\Finance Activity Reports\Tax Revenue\Telephone Tax\2019\telephone utility tax collections 2019.xlsx
CITY OF SPOKANE VALLEY, WA
Telephone Utility Tax Collections - August
For the years 2010 through 2019
January
February
March
April
May
June
July
August
2010 1 2011 1 2012 1 2013 1 2014 1 2015
2016
2017
2018
2019
234,622
266,041
264,175
254,984
255,056
251,880
250,593
246,261
241,357
230,366
245,539
238,561
236,985
239,013
244,191
349,669
193,818
261,074
234,113
229,565
227,469
234,542
226,118
228,789
217,478
216,552
223,884
214,618
129,270
293,668
213,078
211,929
210,777
205,953
208,206
206,038
210,010
210,289
205,651
205,645
177,948
212,845
174,738
214,431
187,856
187,412
190,984
185,172
182,167
173,971
177,209
171,770
174,512
170,450
174,405
171,909
162,734
163,300
162,536
157,285
161,506
156,023
157,502
150,644
130,196
164,060
158,416
146,519
149,434
150,780
147,281
148,158
136,615
132,538
138,727
126,455
135,704
129,602
130,723
127,303
10/14/2019
2019 to 2018
Difference
6,419 4.93%
(31,522) (19.21%)
(19,689) (12.43%)
(20,064) (13.69%)
(13,730) (9.19%)
(21,178) (14.05%)
(16,558) (11.24%)
(20,855) (14.08%)
Collected to date 2,023,612 2,025,681 1,835,488 1,720,477 1,662,569 1,531,386 1,396,393 1,271,530 1,194,844 1,057,667 (137,177) (11.48%)
September 240,111 241,476 227,042 210,602 199,193 183,351 170,476 155,977 141,290 0
October 238,500 237,111 225,735 205,559 183,767 183,739 166,784 153,075 142,925 0
November 247,848 240,246 225,319 212,947 213,454 175,235 166,823 151,208 139,209 0
December 236,065 236,449 221,883 213,097 202,077 183,472 168,832 161,115 140,102 0
Total Collections 2,986,136 2,980,963 2,735,467 2,562,682 2,461,060 2,257,183 2,069,308 1,892,905 1,758,370 1,057,667
Budget Estimate 2,800,000 3,000,000 3,000,000 2,900,000 2,750,000 2,565,100 2,340,000 2,000,000 1,900,000 1,700,000
Actual over (under) budg 186,136 (19,037) (264,533) (337,318) (288,940) (307,917) (270,692) (107,095) (141,630) (642,333)
Total actual collections
as a % of total budget 106.65% 99.37% 91.18% 88.37% 89.49% 88.00% 88.43% 94.65% 92.55% n/a
% change in annual
total collected (2.24%) (0.17%) (8.24%) (6.32%) (3.97%) (8.28%) (8.32%) (8.52%) (7.11%) n/a
% of budget collected
through August 72.27% 67.52% 61.18% 59.33% 60.46% 59.70% 59.67% 63.58% 62.89% 62.22%
% of actual total collected
through August
67.77% 67.95% 67.10% 67.14% 67.55% 67.85% 67.48% 67.17% 67.95% n/a
Chart Reflecting History of Collections through the Month of August
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
August
2010 2011 2012 2013 2014 2015 2016 2017
2018 2019
August
July
_June
• May
• April
• March
• February
• January
Page 26
PARKS AND RECREATION
Siokane
THIRD QUARTER REPORT
jValley° JULY—SEPTEMBER 2019
ADMINISTRATION AND PARKS:
• Contracts worked on in the third quarter include:
o Contract with Spokane Parks Foundation for free open swim sessions
o Amendment #3 to the Parks Maintenance Agreement for additional maintenance services for
Appleway Trail and Myrna Park
Agreement for Professional Services for the CenterPlace Roof Repair Project
Construction Agreement for Discovery Playground Poured -in -Place Surfacing Repair Project
Lease Agreement for CenterPlace classroom space
• Summer is typically the busiest season with the parks themselves, and this year was no exception.
We worked closely with Senske and their crews managing and maintaining the parks,
troubleshooting issues, managing shelter and ball field reservations, and handling questions and
issues with the public, especially regarding the increased presence of transients in the parks. We
had around 345 shelter reservations up through September.
• Each year in September, the Valleyfest community event is an important focus for our entire Parks
and Recreation staff. Mirabeau Point Park and CenterPlace certainly are well used that weekend as
excellent venues for families and visitors to enjoy the many activities.
• Staff began working again with Legal on the updating of park rules and regulations. Considerable
work has gone into this updating, and we anticipate discussing this with the City Council in October.
Additionally, staff has been working with other City staff and Law Enforcement regarding the
challenges we face as a result of the Martin v. Boise 9th Circuit Court decision and the impact it is
having on not only our parks, but also with other public spaces.
• The Appleway Trail Amenities University to Pines project continued through the summer and was
completed in July. Due to a poor germination of the new seed, the project will be re -seeded in
October.
• Staff continues to have monthly Marketing meetings with staff from Economic Development.
• Staff has been participating as a member of the City team studying and reviewing various tourism
and sports venues.
• Staff has met several times with representatives of Redeemer Lutheran Church regarding the
potential of developing a City park on property currently owned by the Church.
• Staff is working with representatives from the Department of Natural Resources on a partnership to
develop a public access plan for the 100 -acre Pinecroft Natural Area Preserve adjacent to Mirabeau
Point Park.
1
ADMINISTRATION AND PARKS, CONT'D:
• The Edgecliff Park Swings Project went out to bid
in June. Unfortunately, we received only one bid
and it was over budget. We went back out to bid
in September. We received only one bid, and we
are moving forward with the project.
• Design work on the CenterPlace West Lawn Phase
2 project continued. Staff is now working with
staff from Public Works in a team approach to
ensure that this project is the best that it can be
and that it is completed on time. We anticipate
that the construction documents will be completed
by mid-November. Bids would be opened in December
with a contract being awarded in January 2020.
Construction is anticipated to be completed by June 1.
• Our Parks and Recreation Park Inventory, which is a part of
the Parks & Recreation Master Plan 2019 Update, was
completed by the consultant. This report assists us in the
development of our capital improvement program.
• Staff spent considerable time working on the Parks and
Recreation Master Plan 2019 Update, along with Chaz Bates
in Economic Development. Two workshops were held with
the community participating, which is a crucial step to ensure
the public has a voice in shaping the plan. In addition,
stakeholder interviews and tabling booths in the parks were
held throughout the summer. The draft update was
presented to City Council on October 1. A resolution adopting
the master plan update is scheduled for November 12.
• Work continued on the Balfour Park Master Plan Update.
The consultants met with stakeholders and participated
with an information booth at the "Game On!" park event
and received valuable input from the citizens. A
community meeting/workshop was held on September
19 at CenterPlace. The general consensus from the
public is that the master plan is still relevant today. This
process should be wrapped up in October.
• The Browns Park 2019 Improvements Project is
underway. The construction began in mid-August. Staff
is meeting biweekly with the contractor to monitor progress
and provide guidance and direction. It is anticipated that
the project will be completed by the end of the year.
This project will provide a new perimeter walking path
with lights, two new picnic shelters, new restroom and a
skate dot, among other features.
2
CENTERPLACE:
• CenterPlace hosted 290 events in the third quarter
of 2019. We also have a total of 1,009 reservations
on the books for 2019 and 241 for 2020. We are
booking many Christmas parties, wedding
receptions and memorials this time of the year.
• CenterPlace had a very busy summer hosting many
community events including: CRAVE!, Spokane Valley Farmers Market,
Valleyfest and Oktoberfest.
• CRAVE! Food and Beverage Celebration was a three-day event this year
and had a record turnout with great weather. Many top chefs in our
area and from across the country participated.
• The Spokane Valley Farmers Market was a success with many of the
events seeing 1,500-2,000 participants visiting the market in July and
early August. The market ended September 13 and plans to be back
again next year.
• Valleyfest was the third weekend in September and was the busiest we
have seen. The Step Up for Downs Syndrome Walk, which is a group
based out of Hayden, Idaho, had over 700 participants. The Car Show
had a record of over 200 cars, the Pancake Breakfast
served about 200 meals, the Dance Competition had
over 250 spectators, and a good time was had by all.
• Oktoberfest was a three-day festival celebrating
German -themed cheer, dancing, eating, and singing
with headliner bands, one of which is featured at the
Oktoberfest in Leavenworth. The bands and wiener
dog races had a nice turnout despite the winter -like
weather.
• CenterPlace staff participated in Tammy Schneider's
Northwest's Premier Bridal Festival at the Spokane Convention Center
in September. It was a very busy event due in part to the inclement
weather, which seems to draw people to indoor events. We had over
100 leads of couples wanting more information on CenterPlace and
we are following up with emails providing more information on our
facility. Many of the leads are coming in for tours, and so far three
couples have already booked their receptions. Many of the brides
were very interested in the new West Lawn development, along with
an organization that may want to have a community event in the new
space next year.
• Google Analytics reported the CenterPlace website had over 1,100
visits in September.
• Staff has been talking with Grant Gwinn regarding his construction of
the new Tru Hilton Hotel across the street. Both Grant
and Megan from Visit Spokane are excited to meet to
talk about promoting meeting and hotel space.
CenterPlace could see more bids from Visit Spokane
because of the proximity of a hotel to our facility.
Construction on the hotel should begin by the end of
October and be open in October 2020. The hotel will
have 85 rooms but no meeting rooms or food service.
3
RECREATION AND AQUATICS:
• The City of Spokane Valley Parks and Recreation Dept.
partnered with the Spokane Parks Foundation, Make a
Splash in a Kids Life, to offer one free afternoon open
swim session weekly at all three Spokane Valley Pools.
This year, Make a Splash in a Kids Life also sponsored
swimming lesson scholarships and free swim clinics!
Due to this sponsorship, 5,070 community members
were able to swim for free this season! Scholarships
were awarded to 20 community members for discounted
swimming lessons and 32 kids participated in free swim
clinics.
• A total of 25,339 open swim visitors utilized Valley
Mission, Terrace View, and Park Road Pools this season.
Swim lessons were conducted at all three pools with
1,412 children participating.
• The Free Summer Park Program is a seven -week
program at Terrace View, Valley Mission and Edgecliff
Parks. Free breakfasts and lunches were provided to all
children under age 18 by East Valley School District Meal
Program. This year, 3,549 citizens visited these free
summer park programs. This is up almost 1,000
participants from last year!
• Our Summer Day Camps were a huge success this
summer. There were 562 campers ages 6-11 who
participated in the 10 -week camp. Each week campers
could go on exciting field trips, go swimming, and visit
local parks. This year, a teen camp was also offered,
giving teens a fun experience the month of July. This
new camp had 56 teen participants. Ten energetic
counselors and four amazing Counselors in Training
helped to make both camp programs a great adventure
for everyone this summer.
• Two outdoor movies were coordinated, promoted, and
staffed. "Ralph Breaks the Internet" was presented in
the natural amphitheater at Valley Mission Park in July.
In August, community members enjoyed watching "Mary
Poppins Returns" at Mirabeau Meadows. We are able to
present these outdoor movies due in part to a
sponsorship provided by WSECU. Over 600 people
attended these outdoor movies.
• The community helped us celebrate National Parks and
Recreation Month by attending the
"GAME ON!" event on Sunday, July 28,
at Terrace View Park. Over 500
community members enjoyed free live
music, food, games, and swimming.
• The Valley Mission Pool season came
to end as 59 dogs (and their owners)
participated in Paws in the Pool on
August 25. Pet Vet, in Spokane Valley,
helped to sponsor and attend this
event.
4
RECREATION AND AQUATICS, CONT'D:
• Seventeen high school volunteers from East
Valley, Central Valley and University High
Schools helped to make the Valleyfest
Pancake Breakfast a success. These
volunteers worked with the CenterPlace in-
house caterer to serve 200 breakfasts!
• Tina Gregerson, our Recreation Coordinator,
attended the National Recreation and Park
Association National Conference September
21-24. This was an amazing opportunity to meet up with more
than 8,000 NRPA members to network and learn from
outstanding professionals within the Parks and Recreation
industry.
• The new Fall & Winter Recreation Guide was created and distributed
to the public the first week of September. This guide includes
valuable information about our department, park information, and fall
and winter recreation activities for all ages.
SENIOR CENTER:
• The Hillyard Belles performed in the Fireside Lounge for the Spokane Valley
Senior Center on July 17. This variety show included singing, dancing,
costumes, comedy and more. The Senior Center members greatly enjoyed
this performance and look forward to hosting this talented group again in
the fall.
• Walgreens provided free flu shots in our Wellness Center. There were 24
people who stopped in to receive a flu shot on September 24.
• The Senior Center had a quarterly potluck and fundraiser in August. Over
20 people attended and the senior center raised $235.
• Bingo, billiards, and table tennis
continue to be well attended
activities and draw hundreds to the
Senior Center daily. Card games are
also very popular, with new games
and groups starting often.
• Act 2 - Community Colleges of
Spokane continues to bring creative
art and fun fitness classes to the
Senior Center.
City of Spokane Valley
Parks & Recreation Guide
Registration Starts"'
September 16th
spokanevalleyocgirecreatlon
509.720.5 0.0.
• The Spokane Valley Senior Center Wii Bowling league continues to bring back
the trophies (often ranking in the top three teams) when participating in local
tournaments. Trophies are proudly displayed in the Spokane Valley Senior
Center.
Numbers That Count...
July
August
September
Total Attendance
(does not include walk-ins or phone calls)
2,328
2,131
2,159
5