Ordinance 21-017 amends 2021 budget CITY OF SPOKANE VALLEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO.21-017
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON,AMENDING ORDINANCE 20-023,WHICH ADOPTED A BUDGET FOR
THE PERIOD JANUARY 1,2021 THROUGH DECEMBER 31,2021,AS SUBSEQUENTLY
AMENDED BY ORDINANCE 21-006; AM) OTHER MATTERS RELATED THERETO.
WHEREAS, the City Council approved Ordinance 20-023 on December 8, 2020, which adopted
the 2021 annual budget; and
WHEREAS,the City Council approved Ordinance 21-006 on May 18, 2021, which amended the
2021 annual budget, and
WHEREAS, subsequent to the December 8, 2020 adoption and May 18, 2021 amendment of the
2021 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, it is necessary to create Fund 315 Transportation Impact Fees Fund, which will be
used to account for collections and expenditures of transportation impact fees imposed pursuant to RCW
82.02.050-82.02,110 and chapter 22.100 SVMC.All fees collected must be applied to transportation system
improvements identified in the corresponding studies; and
WHEREAS, it is necessary to create Fund 316 Economic Development Capital Projects Fund,
which will be used to account for economic development projects undertaken by the City that are capital in
nature; and
WHEREAS, it is necessary to create Fund 632 Passthrough Fees and Taxes Fund, which will be
used to account for fee and taxes that the City collects on behalf of the State and Spokane County. These
passthrough fees and taxes are required to be accounted for in a separate fund due to a change in accounting
rules; and
WHEREAS, the budget changes set forth in this Ordinance could not have been reasonably
anticipated or known when the 2021 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 2021 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. 20-023 adopted a budget for
the twelve months beginning January 1, 2021 and ending December 31, 2021, and Ordinance 21-006
amended the budget for the same period.Each item, revenue, appropriation, and fund contained in Section
1 of Ordinance 20-023, as subsequently amended by Ordinance 21-006, is hereby further amended as set
forth in Attachment A to this Ordinance, which is incorporated herein.
Section 2. Creating Fund 315.There is hereby created Fund 315 Transportation Impact Fees Fund
which will be used to account for collections and expenditures transportation impact fees within the City.
Ordinance 21-017 amending the 2021 budget Page 1 of 3
Section 3. Creating Fund 316. There is hereby created Fund 316 Economic Development Capital
Projects Fund which will be used to account for economic development projects undertaken by the City
that are capital in nature.
Section 4. Creating Fund 632.There is hereby created Fund 632 Passthrough Fees and Taxes Fund
which will be used to account for fees and taxes that are collected on behalf of and paid to other
governmental entities.
Section S. 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 6. 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.
Passed by the City Council of the City of Spokane Valley this 9'h day of November 2021.
ATE 6 (ii
-- 1.._, 3ai—L— , Ben Wick,Mayor
Kristine Bainbridge, City Clerk
Approve o form:
ffice o he City Attorney
Date of Publication: // /9 16131
Effective Date: // — C� `'70
Ordinance 21-017 amending the 2021 budget Page 2 of 3
ATTACHMENT A
Sources Uses
Revenues Appropriations Estimated
Beginning Ending
Fund Fund Adopted via Amended viaAmended via Total Total Adopted via Amended via Amended via Total Fund
No, Annual Appropriation Funds Balance Ord.20-023 Ord.21-006 Ord.21-017 Revenues Sources Ord.20-023 Ord.21-006 Ord.21-017 Appropriations Balance
001 General 42,445,511 45,451,419 3286,800 (424,200) 48,314,019 90,759,530 47,277,766 12,764,755 (426,003) 59,616,518 31,143,012
101 Street O&M 759,299 5,567,200 0 0 5,567,200 6,326,499 5,567,200 0 0 5,567,200 759,299
103 Paths&Trails 21,516 8,900 0 0 8,900 30,416 0 0 0 0 30,416
104 Hotel/Motel Tax-Tourism Facilities 2,986,573 690,840 0 868,660 1,559,500 4,546,073 0 0 0 0 4,546,073
105 Hotel/Motel Tax 798,716 352,000 0 398,700 750,700 1,549,416 708,240 0 676,160 1,384,400 165,016
106 Solid Waste 726,788 1,737,000 0 0 1,737,000 2,463,788 1,737,000 0 37,776 1,774,776 689,012
107 PEG 181,773 79,000 0 0 79,000 260,773 73,000 0 15,000 88,000 172,773
108 Affordable&Supportive Housing Sal 152,033 193,000 0 0 193,000 345,033 0 0 0 0 345,033
120 CenterPlace Operating Reserve 300,000 0 0 0 0 300,000 0 0 0 0 300,000
121 Service Level Stabilization 5,500,000 0 0 0 0 5,500,000 0 0 0 0 5,500,000
122 Winter Weather Reserve 160,043 1,900 364,440 0 366,340 526,383 500,000 0 0 500,000 26,383
204 Debt Service LTGO 03 0 1,043,850 0 0 1,043,850 1,043,850 1,043,850 0 0 1,043,850 0
301 Capital Projects 2,048,068 1,025,000 0 978,000 2,003,000 4,051,068 1,224,673 0 0 1224,673 2,826,395
302 Special Capital Projects 5,165,924 1,025,000 0 980,500 2,005,500 7,171,424 3,698,125 0 (466,871) 3,231,254 3,940,170
303 Street Capital Projects 67,402 8,876,315 0 94,000 8,970,315 9,037,717 8,876,315 0 94,000 8,970,315 67,402
309 Parks Capital Projects 75,577 1,205,680 224,691 422,575 1,852,946 1,928,523 1,120,305 384,887 422,375 1,927,767 756
310 Civic Facilities Capital Projects 842,964 3,100 0 (2,300) 800 843,764 0 0 3,600 3,600 840,164
311 Pavement Preservation 5,792,145 4,146,400 0 37,776 4,184,176 9,976,321 4,726,350 0 (885,473) 3,840,877 6,135,114
312 Capital Reserve 8,503,764 100,000 11,126,343 1,020,500 12246,843 211,750,607 2,050,524 2,052,858 3,585,635 7,689,017 13,061,590
314 Railroad Grade Separation Projects 793,526 I3,361,980 0 1,849,586 15211,566 16,005,092 13,796,320 0 359,834 14,156,154 1,848,938
315 Transportation Impact Fees 0 0 0 150,000 150,000 150,000 0 0 80,000 80,000 70,000
316 Economic Development Capital Proje 0 0 0 10,000 10,000 10,000 0 0 10,000 10,000 0
77,321,622 84,868,584 15,002274 6,383,797 106,254,655 183,576,277 92,399,668 15,202,500 3,506,233 111,108,401 72,467,876
Sources Uses
Revenues Appropriations Estimated
Beginning Ending
Fund Working Adopted via Amended via Amended via Total Total Adopted via Amended via Amended via Total Working
No. Working Capital Funds Capital Ord.20-023 Ord.21-006 Ord.21-017 Revenues Sources Ord.20-023 Ord.21-006_Ord.21-017 Appropriation.s Capital
402 Stormwater Management 2,159,796 2,040,000 0 0 2,040,000 4,199,796 2,626,007 13,830 160,000 2,799,837 1,399,959
403 Aquifer Protection Area 2,120,365 2,597,045 0 (628,000) 1,969,045 4,089,410 2,378,109 0 580,431 2,958,540 1,130,870
501 Equipment Rental&Replacement 1,387,962 155,400 0 0 155,400 1,543,362 140,000 0 0 140,000 1,403,362
502 Risk Management 340,484 425,000 0 0 425,000 765,484 425,000 0 0 425,000 340,484
632 Passthrough Fees&Taxes 313 0 0 399,687 399,687 400,000 0 0 400,000 400,000 0
6,008,920 5,217,445 0 (228,313) 4,989,132 10,998,052 5,569,116 13,830 1,140,431 6,723,377 4,274,675
Total of all Ftmds 83,330,542 90,086,029 15,002274 6,155,484 111243,787 194,574329 97.968.784 15,216,330 4,646,664 117,831,778 76,742,551
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