Ordinance 21-018 adopts 2022 budget CITY OF SPOKANE VALLEY
SPOKANE COUNTY,WASHINGTON
ORDINANCE NO,21-018
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2022
THROUGH DECEMBER 31, 2022; 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, 2022
and ending December 31,2022; 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 14, October 12,
and November 9, 2021. 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
October 5,2021; and
WHEREAS, the City Council desires to adopt the 2022 budget, including all allowances, and an
appropriation for each fund; and
WHEREAS, the City of Spokane Valley property tax levy in 2021 for collection in 2022, will be
$13,199,900, which represents a 0% increase in the 2022 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 2022 Budget. The budget for the City of Spokane Valley for the year 2022
is adopted at the fund level. The final budget for 2022 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 21-018 Adopting 2022 Budget Page 1 of 3
Estimated Estimated
Beginning Ending
Fund Fund Total Fund
Annual Appropriation Funds No. Balance Revenues Sources Appropriations Balance
General Fund 001 31,213,533 53,832,700 85,046,233 54,048,101 30,998,132
Street Fund 101 759,299 5,874,119 6,633,418 6,039,619 593,799
Paths&Trails Fund 103 30,416 8,100 38,516 0 38,516
Hotel/Motel Tax-Tourism Facilities Fund 104 4,546,073 402,500 4,948,573 0 4,948,573
Hotel/Motel Tax Fund 105 165,016 601,000 766,016 601,000 165,016
Solid Waste 106 689,012 1,832,000 2,521,012 1,832,000 689,012
PEG Fund 107 172,773 79,000 251,773 73,000 178,773
Affordable&Supportive Housing Sales Tax Fur 108 345,033 193,000 538,033 0 538,033
CenterPlace Operating Reserve Fund 120 300,000 0 300,000 0 300,000
Service Level Stabilization Fund 121 5,500,000 0 5,500,000 0 5,500,000
Winter Weather Reserve Fund 122 526,383 800 527,183 500,000 27,183
LTGO Bond Debt Service Fund 204 0 1,064,800 1,064,800 1,064,800 0
REET 1 Capital Projects Fund 301 2,826,395 1,502,000 4,328,395 1,357,780 2,970,615
REET 2 Capital Projects Fund 302 4,312,765 1,505,000 5,817,765 2,109,649 3,708,116
Street Capital Projects 303 67,402 9,971,150 10,038,552 9,971,150 67,402
Park Capital Projects Fund 309 756 4,808,520 4,809,276 4,728,520 80,756
Civic Facilities Capital Projects Fund 310 840,164 1,300 841,464 0 841,464
Pavement Preservation Fund 311 6,135,444 5,460,600 11,596,044 7,252,000 4,344,044
Capital Reserve Fund 312 13,161,590 10,000 13,171,590 7,723,710 5,447,880
Railroad Grade Separation Projects Fund 314 293,526 2,695,172 2,988,698 2,775,263 213,435
Transportation Impact Fees Fund 315 70,000 200,000 270,000 150,000 120,000
Economic Development Capital Projects Fund 316 0 750,000 750,000 750,000 0
71,955,580 90,791,761 162,747,341 100,976,592 61,770,749
Estimated Estimated
Beginning Ending
Fund Working Total Working
Working Capital Funds No. Capital Revenues Sources Appropriations Capital
Stormwater Management Fund 402 1,399,959 1,912,000 3,311,959 2,443,926 868,033
Aquifer Protection Area Fund 403 1,130,870 2,343,500 3,474,370 3,063,800 410,570
Equipment Rental&Replacement Fund 501 1,403,362 230,000 1,633,362 522,500 1,110,862
Risk Management Fund 502 340,484 450,000 790,484 450,000 340,484
Passthrough Fees&Taxes 632 0 400,000 400,000 400,000 0
4,274,675 5,335,500 9,610,175 6,880,226 2,729,949
Total of all Funds 76,230,255 06,127,261 172,357,516 107,856,818 64,500,698
The total balance of all funds appropriated for 2022 is $107,856,818.
Section 2. Transmittal of Budget. A complete copy of the budget as adopted, together with a
copy of this Ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations
in the Office of the State Auditor and to the Association of Washington Cities.
Section 3. Severability. If any section, sentence, clause or phrase of this Ordinance shall be held
to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or
phrase of this Ordinance.
Section 4. Effective Date. This Ordinance shall be in full force and effect five days after the date
of publication of this Ordinance or a summary thereof in the official newspaper of the City.
Ordinance 21-018 Adopting 2022 Budget Page 2 of 3
PASSED by the City Council this 9th day of November, 2021.
4
Ben Wick, Mayor
ATTE
/5.62:$-%,
114
Christine Bainbridge, City Clerk
Approved As To Form:
ffice oft e City Attorney
Date of Publication: /1'� 4/o2d07/
Effective Date: j/ - -o?ilQ91
Ordinance 21-018 Adopting 2022 Budget Page 3 of 3
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Valley www.Spokanevalley.org
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City Manager's Budget Message
2022 Annual Budget
Dear Citizens, Mayor and City Council of Spokane Valley:
What a difference a year makes. When I penned this message in the fall of 2019, I noted that we
existed in the longest economic expansion in United States history, and at that point observed
that with each passing day we were closer to the next economic downturn. When I wrote this
message in the fall of 2020, I noted that we existed in a global recession brought on by the COVID-
19 pandemic and that we were uncertain of the depth and breadth of the impact of this event on
City revenues and the programs they support. The ensuing year has been fraught with uncertainty
and now in the fall of 2021 it's clear the recession has ended, and the U.S. and local economy
are growing at a brisk pace. With that said however, anecdotally we understand that the economic
recovery has been disproportionate and has favored larger businesses but left many smaller
businesses behind. This uneven economic recovery is an issue Council and Staff must constantly
be cognizant of as we consider economic policy decisions in the future.
Because the City has a long history of making prudent financial decisions dating back to our 2003
incorporation, because we have engaged in consistently responsible budgeting including realistic
revenue projections and controlled spending, because we have restrained the growth of City
programs and related spending, and because we have adhered to the key Fiscal Policies noted
in following pages, we believe we are delivering a 2022 Budget that will comfortably allow the City
to continue to deliver status quo levels of service throughout all of next year while at the same
time financing another aggressive capital improvement program.
Budget Development Goals
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.
Even in light of the financial uncertainty we've faced over the past 2 years I am pleased to report
that each of these goals have again been achieved in the 2022 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% of recurring expenditures for capital construction projects that are important to the
City Council and Community. Following this policy of transferring the fund balance in excess of
1
50%, since 2013, City Councils have made the decision to transfer $38.9 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 Barker/BNSF Grade Separation Project,
• completed a new section of Garland Avenue stretching from Flora Road to Barker Road,
• acquired 17.7 acres of land in the Ponderosa area for future park development,
• acquired 45 acres of land located east of Flora Road and north of the Spokane River for future
park development, and
• acquired an additional 3.16 acres adjacent to the police precinct for potential future expansion.
The City has also set aside a portion of this money for future projects including:
• the Pines/BNSF Grade Separation Project,
• Barker Corridor Projects,
• development of Balfour Park, and
• a new exhibit hall at the Spokane County Fairgrounds.
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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, the circumstances under which 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 and operational 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 1.08% of its total debt capacity, and more importantly,
only 5.39% 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) without City Council approval. If Council
should deem this necessary, the City will then first replenish Fund#121 to at least$3.3 million
before any annual General Fund transfers are made to Capital Reserve Fund #312.
5. Maintain the 2022 property tax assessment the same as 2021 with the exception of new
construction. As in the previous 12-years, the City will forego the 1% annual increase to
property tax allowable by RCW 84.52.050. We anticipate this will result in a levy of
$12,724,900 plus estimated new construction of$475,000 for a total levy of$13,199,900. The
allowable potential increase will be banked for future use as provided by law.
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.
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2022 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 the essential core services identified by the Council and Community is the foundation
of the programs and related expenditures we include 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 2022. The revenue and expenditure figures included in the 2022 Budget are each considerably
higher than in previous years and this is a reflection of the impact of dropping into and climbing
out of a recession between 2020 and 2022.
Increases at the point of budget adoption over the past 9-years have been:
Recurring
Revenues Expenditures
2022 compared to 2021 8.73% 7.66%
2021 compared to 2020 2.20% 5.14%
2020 compared to 2019 6.12% 3.00%
2019 compared to 2018 5.56% 1.90%
2018 compared to 2017 3.73% 1.81%
2017 compared to 2016 4.38% 0.87%
2016 compared to 2015 3.08% 2.79%
2015 compared to 2014 2.72% 3.90%
2014 compared to 2013 4.39% 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 2022 Budget where public safety
costs including law enforcement, courts, prosecution, public defense and jail related services
represent the City's primary operating expenditure and total $29,804,434 which is a 6.83%
increase over the 2021 Budget. Noteworthy about the public safety budget are the following
observations:
• It represents 61.6% of the 2022 General Fund recurring expenditure budget ($29,804,434 /
$48,415,982).
• It is equivalent to 226% of anticipated 2022 property tax collections ($29,804,434 /
$13,199,900). In other words, if property taxes were to double they alone would not be
4
sufficient to cover Spokane Valley's public safety commitment.
• The 2022 Budget includes an additional Police Officer whose time would be dedicated to the
purpose of responding to homelessness issues within our community.
Staffing Levels
The full-time equivalent employee (FTE) count will increase by 5.00 from 96.25 in 2021 to 101.25
in 2022. This includes:
• a 1.0 FTE Project Manager position allocated 100% to the City Manager's office that will allow
the City to address emerging issues more proactively.
• a 1.0 FTE Code Enforcement Supervisor position allocated 100% to Code Enforcement that
will help us to respond to complex code enforcement issues in a more timely manner.
• a 1.0 FTE Assistant Engineer position allocated 100% to Development Engineering that will
allow us to better respond to record setting private development which in turn improves the
City's underlying economic foundation.
• a 1.0 FTE CAD Manager position allocated 50% to Engineering and 50% to Capital Projects
that is necessary in order to maintain our infrastructure addition and improvement programs.
• a 1.0 FTE Engineering Tech 2 position allocated 20% to Engineering and 80% to Capital
Projects that is necessary in order to maintain our infrastructure addition and improvement
programs.
The FTE count allocated among City funds is as follows:
2021 2022
Adopted Staff Amended
Budget Reallocation Additions Budget Additions Total
General Fund#001 76.28 (0.23) 1.00 77.05 3.70 80.75
Street O&M Fund#101 7.47 0.00 0.00 7.47 0.00 7.47
Street Capital Projects Fund#303 7.60 0.00 0.00 7.60 1.30 8.90
Stormwater Fund#402 3.90 0.23 0.00 4.13 0.00 4.13
95.25 0.00 1.00 96.25 5.00 101.25
The personnel costs for the 80.75 FTEs charged to the General Fund represent just 22.4% 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 city of our size 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 1,017
citizens (= population of 102,976 per the U.S Census Bureau / 101.25 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 continues to be a lean, productive City
government.
Pavement Preservation
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
5
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.
Beginning in 2012, the City initiated a program of expending general fund, special revenue fund
and capital project fund revenues and reserves for the purpose of financing our street preservation
efforts. In 2022, our community will again see an aggressive program of caring for roadways
including the potential of surface treatment programs that would be new to Spokane Valley.
For 2022, we project total revenues in Pavement Preservation Fund #311 of $5,460,600 that
combined with $1,791,400 of fund reserves will be applied against $7,252,000 in projected
expenditures. Sources of revenue in 2022 are anticipated to include $1,600,000 from the Street
Wear fee that was adopted by Council in 2018, $1,029,000 in grant proceeds and $2,831,600 in
transfers from other City funds consisting of:
• $1,001,800 from the General Fund
• $ 914,900 from REET 1 Capital Projects Fund #301
• $ 914,900 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 2022 Budget includes $32,082,233 of capital expenditures that we anticipate will be in-part
offset with $11,813,312 in grant revenues which results in 36.8% of capital projects being financed
with State and Federal dollars. The capital expenditures we'll incur in 2022 partially include:
• $2,620,000 from the General Fund:
o $1.0 million for the replacement of financial management software.
o $166,000 for Information Technology equipment acquisitions.
o $5,000 for office equipment.
o $24,000 for the acquisition of 2 radar trailers for Police.
o $1.46 million for the replacement of Police vehicles.
• $85,500 for equipment including a generator in Street Fund #101.
• $33,500 for broadcast equipment from PEG Fund #107.
• $9.97 million in Street Capital Projects Fund #303.
• $4.73 million in Park Capital Projects Fund #309.
• $7.20 million in Pavement Preservation Fund #311.
• $2.78 million in Railroad Grade Separation Projects Fund #314.
• $750,000 towards the design of a Fairground Exhibit Center in Fund #316.
• $3.37 million in Stormwater Fund #402 and Aquifer Protection Area Fund #403.
• $512,500 from Equipment Rental and Replacement Fund #501 that includes
o $47,500 for the replacement of a shared vehicle.
o $95,000 for the replacement of 2 vehicles in Engineering.
o $40,000 for the addition of a vehicle for Code Enforcement.
o $80,000 for the addition of a dumb bed truck for our Street operation
o $250,000 for the replacement of an existing snowplow.
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Challenges
Beyond the annual challenge of balancing the General Fund budget, the City of Spokane Valley
has several 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.
• Gas Tax - Because this tax is a fixed amount per gallon, and because each generation of
newer vehicles get better gas mileage, we have found that from year to year, this revenue
source has hovered somewhere between flat or slightly declining. Added to this decline
in revenues is the COVID-19 pandemic event which has led to a significant reduction in
gas tax revenues because of a change in driving habits where many people chose to work
from home and otherwise avoid public settings to which they would have had to drive. The
reduction in gas tax revenues over the past 5-years is as follows:
O 2018 - $2,205,618
O 2019 - $2,159,335
O 2020 - $1,877,040
O 2021 - $1,939,300 (budgeted)
O 2022 - $2,034,200 (budgeted)
• Telephone Utility Tax —This 6% tax generated $3,050,000 in the first year of collections
which occurred in 2009. In the ensuing 10-years running from 2010 to 2019, as people
made the shift from utilizing both land lines and cell phones to just cell phones, this
revenue source declined by nearly 50% to just $1,563,981. This decay in revenues was
further exacerbated in 2020 and continued into 2021 with the advent and fallout of the
COVID-19 pandemic event where people were looking to cut costs and consequently cut
many of the remaining land lines at an increased rate. At this point we're projecting 2022
telephone utility tax revenues of just $932,000 which is greater than 70% less than 2009
collections.
• Because of the stagnant gas tax revenues and ongoing decline in telephone utility tax
revenues, 2022 will be the sixth consecutive year of budgeted recurring expenditures
exceeding recurring revenues.
O We have been able to continue to deliver historic levels of service over this period by
doing the following:
■ 2017 —a $328,000 operating deficit was resolved by drawing down fund reserves.
■ 2018 —a $415,000 operating deficit was resolved by drawing down fund reserves.
■ 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.
■ 2020—a $1,365,000 operating deficit was resolved through a transfer from Capital
Project Fund #312.
■ 2021 — an anticipated operating deficit of $2,552,600 will be resolved through a
direct transfer from the General Fund #001.
2022 — an anticipated operating deficit of $2,820,419 will be resolved through a
direct transfer from the General Fund #001.
• In the next section which addresses Pavement Preservation there is a discussion on the
efforts of a Council appointed Street Sustainability Committee that addresses City's
Pavement Management Program including an evaluation of current revenues and
potential future funding sources for maintaining city streets at a recommended level of
service and fully funding Street O&M Fund #101 as well as Street Capital Projects Fund
#303 and Pavement Preservation Fund #311.
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 12-
year period 2011 through 2022:
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
2019 972,300 0 1,608,028 0 1,468,600 0 2,398,330 6,447,258
2020 982,023 0 1,513,532 0 1,545,277 0 98,281 4,139,113
Budget
2021 991,843 0 1,537,776 0 1,654,557 0 0 4,184,176
2022 1,001,800 0 1,600,000 0 1,829,800 0 0 4,431,600
12,102,230 972,644 7,259,336 2,408,660 11,091,464 500,000 8,576,755 42,911,089
• The City used 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.
• In the years leading up to 2020 we existed in a fairly robust economy and beginning in
2017, following the depletion of Fund #123 reserves, we began applying a portion of our
strong Real Estate Excise Tax(REET)collections towards pavement preservation. During
this time frame we recognized that when the economy inevitably waned in the future, so
too would REET revenues, and a consequence of over reliance on that source of money
could 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.
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• For a number of years Spokane Valley struggled to develop a pavement management
plan that clearly delineated 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.
• The results of one of our most recent studies was communicated to Council on April 2,
2019 and this answered several questions including how pavement management
resources should be allocated between the local access, collector and arterial portions of
our street network. This study also showed that the pavement condition index (PCI) of
City streets is currently holding fairly steady at a rating of 76 (out of 100) which is
considered to be in the "Good" category.
• Council has historically committed to continuing to evaluate our pavement management
program and has asked Staff to research a variety of pavement treatments beyond our
historic use of crack sealing and grind and overlays.
• In the Spring of 2021 Council appointed a Street Sustainability Committee (SSC)
comprised of 23 community leaders representing a broad range of stakeholders including
small and large businesses, freight, schools, social services, transportation and utilities.
The SSC is using a variety of public outreach methods to gather feedback from the
community including public meetings, surveys, and a combination of social, print and
digital media. Staff is also providing the SSC with a wide range of information pertaining
to pavement management and related financing options including information that the City
currently provides annual funding of approximately $8 million while the estimated annual
need for a fully funded program is a total of$16 million including Street O&M Fund #101,
Street Capital Projects Fund #303 and Pavement Preservation Fund #311. The work of
the SSC will continue through the autumn of 2021 and at the conclusion of this process
the SSC will develop a recommendation for Council consideration that:
1. Evaluates citizens' interest and support for maintaining city streets and suggesting
pavement condition goals.
2. Identifies preferences for maintaining city streets, types of treatments used, and long-
term levels of service.
3. Investigates current revenues and potential future funding sources for maintaining city
streets at the recommended level of service and fully funding Street O&M Fund #101,
Street Capital Projects Fund #303 and Pavement Preservation Fund #311.
• Based upon the work of the SSC, Council will work with Staff on developing next steps
which could lead to adoption of a fully funded Pavement Management Plan.
3. Railroad Grade Separation Proiects (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 with $9.7 million of this
secured thus far),
• Sullivan Road Overpass improvements, (estimated cost of$26.6 million)
• 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
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pursued grant funding from both the Federal and State Governments over the past several
years and will continue to do so into the future.
Barker/Trent Grade Separation Project
We reached the point of being fully funded for this project in early 2018. Design was
completed in 2020 and we have acquired all necessary right-of-way with the exception of one
parcel upon which we received notification of a Cert 3 acceptance. Construction funds were
obligated in late 2020 and the project was also put out to bid. Construction on the project
began in the spring of 2021 and is anticipated to conclude in the fall of 2022. Revenue sources
are comprised of the following:
Barker Grade Separation Project
Financing Secured
City of Spokane Valley
General Fund reserves $ 1,421,000
Real Estate Excise Tax (REET) 2,209,000
Total from Spokane Valley $ 3,630,000
Federal Earmark 719,921
2017-WA Legislature appropriation 1,500,000
2018- National Highway Freight Program 6,000,000
2018-TIGER 9 9,020,149
FMSIB (20% of total)
(assume$19.0 million) 3,800,000
$ 24,670,070
Pines / Trent Grade Separation Project
Progress to date includes:
• We anticipate the project cost will be $29.0 million and thus far we have secured $9.7
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.
It is currently unclear whether these funds will be made available to Spokane Valley in the
future. Following is a detailed list of sources secured:
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Pines Grade Separation Project
(Estimated cost of$29 million)
Financing Secured
City of Spokane Valley
2016 General Fund Property acquisition $ 500,000
2017 General Fund dedication 1,200,000
2017 General Fund allocation of
fund balance > 50% 721,000
2018 General Fund allocation of
fund balance > 50% 764,000
2019 General Fund allocation of
fund balance > 50% 1,500,000
Total from Spokane Valley 4,685,000
2018- SRTC for ROW (FHWA) 1,890,000
2019- CRISI 2 for Design 1,246,500
2020- SRTC (FHWA) 1,905,000
$ 9,726,500
• 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.
• 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 through the Federal Rail Administration (FRA) in the amount
of $1,246,500. The related contract for the CRISI grant was completed in March 2020
and the proceeds are being applied towards the engineering design phase.
• In May 2020 Council approved the contract to complete the engineering design phase of
the project which we anticipate will be completed in the latter part of 2021.
• In early 2020 the City was awarded an additional $1,905,000 towards right-of-way
acquisition through the Spokane Regional Transportation Council (SRTC).
• In July 2020 the City began acquiring right-of-way through the acquisition of three parcels.
• 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. We
anticipate right-of-way activities will continue into 2022.
• With the engineering design phase completed by the end of 2021 and right-of-way
acquisition phase completed in 2022 we anticipate the project will be "shovel ready" by
December 2022.
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• For the construction phase of the project the City has applied for a variety of both state
and federal grants including the TIGER, FASTLANE, CRISI, BUILD and INFRA programs
as well as Congressionally Directed Spending Requests (previously known as earmarks).
• 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.
4. Continuing to Address the COVID-19 Pandemic
The COVID-19 Pandemic Event has created untold hardship across the planet, the United
States and right here in Spokane Valley. It has created budget and service challenges and
to date we've done a good job of responding. Helping us in this effort was the $4.35 million
CARES Act funds we received in 2020 and much needed additional assistance has come in
the form of $16 million of ARPA funds. Our challenge here is to identify how we can utilize
this money to obtain maximum lasting benefit for our community.
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 economic development efforts include:
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 2022 Budget to continue this
effort.
Planned Action Ordinance (PAO)— 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,
resulted in a streamlined environmental permitting process in the northeast industrial area of our
community. This study completed the environmental permitting requirements for the northeast
industrial area which led to the development of a Planned Action Ordinance (PAO) adopted by
Council March 12, 2019. The PAO saves 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". Since adoption of the PAO, 317 acres have been or will be developed in the
northeast industrial area out of a total available 459 acres leaving just 142 acres available.
Northeast Industrial Area— In addition to the adoption of the Planned Action Ordinance the City
has engaged in a number of capital projects in our Northeast Industrial Area that resulted in the
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expansion and improvement of our infrastructure and have the dual benefit of improving our road
system and making the area more attractive for future economic development. These include:
• In 2019 we rebuilt Barker Road 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, in 2020 we completed a project that began in 2019
that resulted in the construction of a new one-mile section of Garland Avenue that stretches
from Flora to Barker. This new stretch of road made 150 additional acres of industrial property
accessible to development.
• The City began a construction project in 2020 that was nearly completed in 2021 that rebuilt
Barker Road from Euclid Avenue running south to the Spokane River. Portions of the project
that remain consist of a shared use path for pedestrian and bicycle traffic that will be
constructed in 2022 and the portion of the road crossing the Union Pacific rail line.
The Budget for 2022
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 including those
experienced during the Great Recession that began in 2008 and the COVID-19 induced global
recession we continue to experience. The 2022 Budget again reflects a prudent and guarded
continuation of service delivery capabilities.
As I write this message we continue to exist in turbulent times brought on by the COVID-19
Pandemic. While we remain uncertain of the depth and breadth of the impact this event will have
on City revenues and the programs they support, we will in the future, as we have in the past,
"continue to 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— recurring General Fund operating expenses and the programs they
support have been balanced with known or reasonably predictable recurring 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 which provide 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 2022 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'
money and by adopting and adhering to prudent long-term fiscal policies, the City will in 2022
continue to provide levels of service on par with those we've provided in past years.
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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
2022 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 2022 Budget.
Respectfully,
Mark Calhoun
City Manager
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Si ane FINANCE DEPARTMENT
Cp l(J1 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 2022 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 considers unforeseen contingencies and
provides for the need for periodic adjustments.
2022 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 and
again with the COVID-19 pandemic, 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.
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In mid-April 2021 the Finance Department notified City Departments that their 2022 revenue and
expenditure estimates were due by mid-May. Through the summer, 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 15, 2021. Following the workshop, the Finance
Department continued work on the budget including refinements of revenue and expenditure
estimates and through September, the Finance Department and City Manager reviewed updated
budget projections.
By the time the 2022 Budget is scheduled to be adopted on November 9, 2021, the Council will
have had an opportunity to discuss it on eight separate occasions, including three public hearings
to gather input from citizens:
June 15 Council budget workshop
August 17 Admin report: Estimated 2022 revenues and expenditures
August 24 Public hearing #1 on 2022 revenues and expenditures
October 5 City Manager's presentation of preliminary 2022 Budget
October 12 Public hearing #2 on 2022 Budget
October 26 First reading on ordinance adopting the 2022 Budget
November 9 Public hearing #3 on the 2022 Budget
November 9 Second reading on ordinance adopting the 2022 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.
• 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.
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• 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.
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There are four governmental fund types used by the City of Spokane Valley:
1. General Fund
This fund is the primary fund of the City of Spokane Valley. It accounts for all financial
resources except those required or elected to be accounted for in another fund.
2. Special Revenue Funds
These funds account for revenues that are legally restricted or designated to finance particular
activities of the City of Spokane Valley. Special Revenue funds include:
• #101 — Street Fund
• #103 — Paths & Trails Fund
• #104 — Hotel / Motel Tax—Tourism Facilities Fund
• #105 — Hotel / Motel Tax Fund
• #106 — Solid Waste Fund
• #107 — PEG Fund
• #108 —Affordable & Supportive Housing Sales Tax 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 Proiect 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
• #314 — Railroad Grade Separation Projects Fund
• #315 —Transportation Impact Fees Fund
• #316 — Economic Development Capital 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 position) is segregated into restricted, unrestricted, and invested
in capital assets classifications.
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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
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
Fiduciary Fund Types
A third type of fund classification is the fiduciary funds that are used to account for activities
conducted for the benefit of those outside City. Fiduciary funds have the same measurement
focus and basis of accounting as proprietary funds. Under this approach, the operating
statements for the fiduciary 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. Net position is always classified as restricted. The City uses one fund type in
this category:
1. Custodial Funds
These funds account for the fees and taxes collected by the City on behalf of other
governments, such as Washington State and Spokane County. Custodial Funds are
comprised of#632 — Passthrough Fees and Taxes 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, internal service, and fiduciary 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 and Fiduciary 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.
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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:
State of Washington 6.50%
City of Spokane Valley 0.85%
Spokane County 0.15%
Criminal Justice 0.10%
Spokane Public Facilities District 0.10% *
Public Safety 0.10% * 2.30% 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.
• 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.
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• 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.
• 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 2021 population figure used in the 2021 Budget is 98,600 as reported by the
Office of Financial Management (OFM) for Washington State on April 1, 2021. However, the
2020 Census was released subsequent to the April 1, 2021 population estimate, and the
Census figure has the population at 102,976. OFM may update the population to match the
Census at a future date. 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.
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• 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 2022
the Municipal Research and Services Center estimates the distribution back to cities will be
$19.31 per person. Based upon a City of Spokane Valley population of 98,600 (per the
Washington State Office of Financial Management on April 1, 2021) we anticipate the City will
collect$1,903,966 in 2022. RCW 47.30.050 specifies that 0.42% of this tax must be expended
for paths and trails activities and based upon the 2022 revenue estimate, this compute to
$8,000. The balance of$1,896,000 will be credited to Fund #101 for street maintenance and
operations.
• Telephone Utility Tax
The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with
collections beginning in 2009. Telephone companies providing this service pay the tax to the
City monthly. Telephone tax has been estimated at $932,000 for 2022.
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 $8,000 in 2022. 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. The
hospitality industry, including hotels, was one of the industries affected the most by the COVID-
19 pandemic due to reduced travel from the State's stay home order. This being the case, the
City experienced significant reductions in hotel/motel tax collections in 2020. These revenues
began to recover mid-2021 but are still below pre-pandemic levels. This tax is estimated to
generate $400,000 in 2022.
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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. The impacts of the COVID-19 pandemic described under Fund #104
above also apply to these revenues. This tax is estimated to generate $600,000 in 2022.
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.
Affordable and Supportive Housing Sales Tax Fund #108
In the year 2020, the Council authorized the City to collect the affordable and supportive sales
tax, which is a rebate of the State sales tax to cities and counties. The amount received by the
City is up to .0146% of the taxable retail sales within the City capped at the 2019 fiscal year
taxable retail sales. The department of Revenue has estimated this capped distribution to be
$193,000 for the City. The City will receive these revenues for 20 years, and the revenues may
only be used to support affordable housing within the City or for rental assistance as outlined in
RCW 82.14.540.
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:
23
• $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, 2022, the outstanding balance on this portion of the bond
issue will be $3,780,000.
• $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, 2022, the outstanding
balance on this portion of the bond issue will be $305,000.
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, 2022, the outstanding balance on the bond issue will be
$6,400,000.
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 $1,910,000 in 2022.
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 2022. 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.
24
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 2022:
out:
001 101 105 106 301 302 312 315 Total In
001 0 0 30,000 0 0 0 1,400,000 0 1,430,000
101 2,820,419 0 0 0 0 0 0 0 2,820,419
204 401,400 0 0 0 81,100 81,100 0 0 563,600
303 0 0 0 0 361,780 1,113,649 225,000 150,000 1,850,429
309 160,000 0 0 0 0 0 4,522,420 0 4,682,420
In. 311 1,001,800 0 0 1,600,000 914,900 914,900 0 0 4,431,600
314 0 0 0 0 0 0 826,290 0 826,290
316 0 0 0 0 0 0 750,000 0 750,000
501 40,000 80,000 0 0 0 0 0 0 120,000
502 450,000 0 0 0 0 0 0 0 450,000
17,924,758 Total in
Total Out 4,873,619 80,000 30,000 1,600,000 1,357,780 2,109,649 7,723,710 150,000 17,924,758 Total out
0
#001 - General Fund is budgeted to transfer out $4,873,619 including:
• $2,820,419 to Fund #101 - Street Fund as coverage of the estimated deficit in recurring
activity for the 2022 Budget.
• $401,400 to Fund #204 - LTGO Debt Service Fund for bond payments on the 2016 LTGO
Bonds for the City Hall construction.
• $160,000 to Fund #309- Park Capital Projects Fund for park related projects.
• $1.001,800 to Fund #311 - Pavement Preservation Fund for pavement preservation projects.
• $40,000 to Fund #501 - Equipment Rental and Replacement Fund to fund the purchase of a
new vehicle for the new Code Enforcement Supervisor position.
• $450,000 to Fund #502-Risk Management Fund for the 2022 property and liability insurance
premium.
#101 - Street O&M Fund is budgeted to transfer $80,000 to Fund #501 - Equipment Rental
and Replacement Fund to fund the purchase of a new dump bed truck for the street's
maintenance activities.
#105 - Hotel / Motel Tax Fund is budgeted to transfer $30,000 to Fund #001 - General Fund for
the purpose of financing advertising at CenterPlace.
#106-Solid Waste Fund is budgeted to transfer$1,600,000 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 $1,357,780 including:
• $81,100 to Fund #204- LTGO Debt Service Fund to pay a portion of the annual payment on
the 2014 LTGO bonds.
• $361,780 to Fund #303 - Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
• $914,900 to Fund #311 - Pavement Preservation Fund for pavement preservation projects.
25
#302 — REET 2 Capital Proiects Fund is budgeted to transfer out $2,109,649 including:
• $81,100 to Fund #204— LTGO Debt Service Fund to pay a portion of the annual payment on
the 2014 LTGO bonds.
• $1,113,649 to Fund #303 — Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
• $914,900 to Fund #311 — Pavement Preservation Fund for pavement preservation projects.
#312 — Capital Reserve Fund is budgeted to transfer out $7,723,710 including:
• $1,400,000 to Fund #001 — General Fund for the replacement of police vehicles.
• $225,000 to Fund #303 — Street Capital Projects Fund to install school zone beacons
throughout the City.
• $4,522,420 to Fund#309— Parks Capital Projects Fund that will be applied towards the water
line at Sullivan Park, Balfour Park construction, and the preliminary design on the Spokane
Valley River Loop Trail.
• $826,290 to Fund #314 — Railroad Grade Separation Projects Fund that will be applied to
grade separation projects at Barker, Pines, and Sullivan Roads.
• $750,000 to Fund #316 — Economic Development Capital Projects Fund that will be applied
to the preliminary design of a new building at the Fairgrounds.
#315 — Transportation Impact Fees Fund is budgeted to transfer $150,000 to the Fund #303 —
Capital Projects Fund that will be applied toward street construction projects.
SIGNIFICANT ASSUMPTIONS IN THE 2022 BUDGET
Budget Summary for All Funds
• Based upon funding levels anticipated in the 2022 budget, City staff will strive to maintain
adequate levels of service.
• Appropriations for all City Funds will total $108 million including $32.1 million in capital
expenditures, comprised in-part of:
o $2.6 million in Fund #001 — General Fund.
o $10 million in Fund #303— Street Capital Projects.
o $4.7 million in Fund #309 — Park Capital Projects.
o $7.2 million in Fund #311 — Pavement Preservation projects.
o $2.8 million in Fund #314— Railroad Grade Separation Projects.
o $315 thousand in Fund #402 — Stormwater Management projects.
o $3 million in Fund #403—Aquifer Protection Area projects.
o $513 thousand in Fund #501 — Equipment Rental and Replacement vehicles.
• To partially offset the $32.1 million in capital costs, we anticipate $11.8 million in grant
revenues which results in 36.82% of capital expenditures being covered with State and
Federal money.
• Budgets will be adopted across 27 separate funds.
• The full-time equivalent employee(FTE) count will increase in 2022 by 5 to 101.25 from 96.25.
These increases include a Project Manager position in the City Manager Department, an
Engineering Tech II split 0.2 to Engineering and 0.8 to capital projects, a CAD Manager split
0.5 to Engineering and 0.5 to capital projects, a Code Enforcement Supervisor in the Building
Department, and an Assistant Engineer in Development Engineering.
• The 2022 Budget reflects the eighth 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 $2,831,600.
• 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.
26
• Contract costs for public safety, park maintenance, aquatics and street maintenance are
based on estimates by City staff.
• The City sets 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.
2022 General Fund Revenues
• Total recurring 2022 revenues are estimated at $52,432,700 as compared to $48,225,019 in
2021, which is an increase of$4,207,681 or 8.73%.
• The two largest sources of revenue continue to be Sales Tax and Property Tax which are
collectively estimated to account for 84.76% of 2022 General Fund recurring revenues.
• The 2022 general sales tax estimate (excluding criminal justice and public safety sales taxes)
is currently estimated at$27.7 million which reflects an increase of$2.5 million or 10.0% over
the 2021 estimate.
• The Property Tax levy does not include the potential annual increase allowed by State law.
o The 2022 levy is estimated at $13,199,900.
o The levy assumes we start with the 2021 levy of$12,724,920, forgo the potential annual
increase allowed by State law, and finally add taxes related to new construction which we
estimate to be $475,000.
• Franchise fees and business registrations are primarily based on projected receipts in 2021.
• State shared revenues are based upon a combination of historical collections including 2021
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.
2022 General Fund Expenditures
• Total 2021 recurring expenditures are budgeted at $48,415,982 as compared to $44,972,827
in 2021. This is an increase of$3,443,155 or 7.66%.
• The City commitment of 6% of recurring General Fund expenditures to pavement preservation
equals $2,831,600 and is computed by multiplying total recurring expenditures prior to adding
the pavement preservation element ($2,831,600 / $47,414,182 = 6%). The $2,831,600 that
is transferred to Pavement Preservation Fund #311 is comprised of the following:
o $1,001,800 from General Fund #001
o $914,900 from REET 1 Capital Projects Fund #301
o $914,900 from REET 2 Capital Projects Fund #302
• 2022 Nonrecurring expenditures total $5,632,119 and include:
o $136,000 for Information Technology expenditures including:
• $15,000 to replace outdated copiers
• $55,000 to replace the card access systems at CenterPlace and the Maintenance
Shop
• $50,000 to upgrade the City's backup solution
• $16,000 for software upgrades
o $5,000 for furniture for the new Project Manager position
o $1,562,000 for various Public Safety items including:
• $24,000 for two radar trailers
• $55,000 for a vehicle for the new Homeless Services Officer
• $25,000 to replace carpeting at the Precinct
• $50,000 to repaint the exterior of the Precinct
27
• $8,000 for tree and debris removal from the back lot at the Precinct
• $1,400,000 for the replacement of police vehicles
o $12,000 to repaint the portico at CenterPlace
o $26,700 to replace carpeting at CenterPlace
o $30,000 to repair the plumbing systems at the pools
o $1,000,000 for Financial Software capital costs
o $2,820,419 transfer out to the Street O&M Fund #101 to cover the deficit in recurring
expenditures exceeding recurring revenues in that fund
o $40,000 transfer out to the Equipment Rental & Replacement Fund #501 for an additional
vehicle for the Code Enforcement Supervisor position
General Fund Revenues Over (Under) Expenditures and Fund Balance
• 2022 recurring revenues are anticipated to exceed recurring expenditures by $4,016,718.
• Total 2022 expenditures are anticipated to exceed total revenues by $215,401.
• The total unrestricted General Fund ending fund balance is anticipated to be $30,927,611 at
the end of 2022 which is 63.88% of total recurring expenditures of$48,415,982. Our goal is
to maintain an ending fund balance of at least 50.0%.
Highlights of Other Funds
Revenues
• Motor vehicle fuel tax (MVFT) revenue that is collected by the State and remitted to the City
is estimated to be $1,904,000 according to per capita estimates provided by the Municipal
Research and Services Center. Of this amount, $1,896,000 will be credited to the Street O&M
Fund #101 and 0.42% or $8,000 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 $932,000.
• 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 2022 we estimate these revenues to be $1,500,000 per each
1/4% for a total of$3,000,000.
• Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of
visitors and tourism. In 2022 we estimate the tax will generate $1,000,000, which includes
$600,000 in Fund #105 Hotel / Motel Tax Fund from the 2% tax and $400,000 in Fund #104
Hotel / Motel Tax—Tourism Facilities Fund from the 1.3% tax that was effective as of July 1,
2015.
• The City began receiving the affordable and supportive housing sales tax in 2020, and will
receive these revenues as rebate of the State's sales taxes for 20 years. The amount received
by the City is capped at 0.0146% of the taxable retail sales within the City for fiscal year 2019,
and the revenues may only be used to support affordable housing or rental assistance within
the City as outlined in RCW 82.14.540. These revenues are estimated at$193,000 in 2022 in
the Affordable & Supportive Housing Sales Tax Fund #108.
• 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 2022 we estimate
this fee will generate $1,910,000.
• 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
$11,813,312 in 2022. By fund we anticipate grant revenues as follows:
28
o Fund #303— Street Capital Projects - $6,956,322
o Fund #309 — Parks Capital Projects - $126,100
o Fund #311 — Pavement Preservation - $1,029,000
o Fund #314 — Railroad Grade Separation Projects Fund - $1,560,290
o Fund #403 —Aquifer Protection Area Fund - $1,881,600
Expenditures
• Fund #101 — Street Fund appropriations include:
o $5,874,119 for maintenance of City streets, including $890,502 in snow operations and
$909,000 in intergovernmental payments for services.
• Fund #106 —Solid Waste Fund appropriations include:
o a $1,600,000 transfer out to the Pavement Preservation Fund #311 for street preservation
activities
• Fund #301 — REET 1 Capital Projects Fund includes a $1,357,780 appropriation to cover:
o a $81,100 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 $361,780 transfer to Street Capital Projects Fund #303 to partially offset the cost of
street construction / reconstruction projects.
o a $914,900 transfer to Pavement Preservation Fund #311 for pavement preservation
projects.
• Fund #302 — REET 2 Capital Projects Fund includes a $2,109,649 appropriation to cover:
o a $81,100 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 $1,113,649 transfer to Street Capital Projects Fund #303 to partially offset the cost of
street construction / reconstruction projects.
o a $914,900 transfer to Pavement Preservation Fund #311 for pavement preservation
projects
• Fund #303—Street Capital Projects Fund includes an appropriation of$9,971,150 for a variety
of street construction projects.
• Fund #309— Parks Capital Projects includes a $4,728,520 appropriation to cover a variety of
City park improvements that will be financed through a combination of a $160,000 transfer
from the General Fund #001, a $4,522,420 transfer in from the Capital Reserve Fund #312,
and $126,100 in grant proceeds.
• Fund #311 — Pavement Preservation includes $7,202,000 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 $1,400,000 in transfers to Fund #001 — General Fund
for the replacement of police vehicles, $225,000 in transfers to Fund #303 — Street Capital
Projects to install school zone beacons, $4,522,420 in transfers to Fund #309— Parks Capital
Projects that will be applied toward Balfour Park construction, the water line at Sullivan Park,
and design of the Spokane Valley River Loop Trail as well as $826,290 in transfers to Fund
#314 — Grade Separation Projects for Barker, Pines, and Sullivan. It also includes $750,000
29
in transfers to Fund #316 — Economic Development Capital Projects for the design of a new
building at the Fairgrounds.
• Fund #314 — Railroad Grade Separation Projects includes appropriations in the amount of
$2,775,263 towards the Barker Road Grade Separation project, the Pines Road Grade
Separation project, and the Sullivan Road Interchange project.
• Fund #402 — Stormwater Fund includes $565,000 for nonrecurring expenditures including in
part:
o $315,000 for various capital projects
o $100,000 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 $3,008,800 appropriation to various
capital projects.
30
CITY OF SPOKANE VALLEY,WA
2022 Budget Summary
Estimated Estimated
Beginning Ending
Fund Fund Total Fund
Annual Appropriation Funds No. Balance Revenues Sources Appropriations Balance
General Fund 001 31,143,012 53,832,700 84,975,712 54,048,101 30,927,611
Street Fund 101 759,299 5,874,119 6,633,418 6,039,619 593,799
Paths&Trails Fund 103 30,416 8,100 38,516 0 38,516
Hotel/Motel Tax-Tourism Facilities Fund 104 4,546,073 402,500 4,948,573 0 4,948,573
Hotel/Motel Tax Fund 105 165,016 601,000 766,016 601,000 165,016
Solid Waste 106 689,012 1,832,000 2,521,012 1,832,000 689,012
PEG Fund 107 172,773 79,000 251,773 73,000 178,773
Affordable&Supportive Housing Sales Tax Func 108 345,033 193,000 538,033 0 538,033
CenterPlace Operating Reserve Fund 120 300,000 0 300,000 0 300,000
Service Level Stabilization Fund 121 5,500,000 0 5,500,000 0 5,500,000
Winter Weather Reserve Fund 122 526,383 800 527,183 500,000 27,183
LTGO Bond Debt Service Fund 204 0 1,064,800 1,064,800 1,064,800 0
REET 1 Capital Projects Fund 301 2,826,395 1,502,000 4,328,395 1,357,780 2,970,615
REET 2 Capital Projects Fund 302 3,940,170 1,505,000 5,445,170 2,109,649 3,335,521
Street Capital Projects 303 67,402 9,971,150 10,038,552 9,971,150 67,402
Park Capital Projects Fund 309 756 4,808,520 4,809,276 4,728,520 80,756
Civic Facilities Capital Projects Fund 310 840,164 1,300 841,464 0 841,464
Pavement Preservation Fund 311 6,135,444 5,460,600 11,596,044 7,252,000 4,344,044
Capital Reserve Fund 312 13,061,590 10,000 13,071,590 7,723,710 5,347,880
Railroad Grade Separation Projects Fund 314 1,848,938 2,695,172 4,544,110 2,775,263 1,768,847
Transportation Impact Fees Fund 315 70,000 200,000 270,000 150,000 120,000
Economic Development Capital Projects Fund 316 0 750,000 750,000 750,000 0
72,967,876 90,791,761 163,759,637 100,976,592 62,783,045
Estimated Estimated
Beginning Ending
Fund Working Total Working
Working Capital Funds No. Capital Revenues Sources Appropriations Capital
Stormwater Management Fund 402 1,399,959 1,912,000 3,311,959 2,443,926 868,033
Aquifer Protection Area Fund 403 1,130,870 2,343,500 3,474,370 3,063,800 410,570
Equipment Rental&Replacement Fund 501 1,403,362 230,000 1,633,362 522,500 1,110,862
Risk Management Fund 502 340,484 450,000 790,484 450,000 340,484
Passthrough Fees&Taxes 632 0 400,000 400,000 400,000 0
4,274,675 5,335,500 9,610,175 6,880,226 2,729,949
Total of all Funds 77,242,551 96,127,261 173,369,812 107,856,818 65,512,994
31
CITY OF SPOKANE VALLEY,WA 11/9/2021
2022 Budget
2021 2022 Difference Between
As As 2021 and 2022
Adopted Amendment Amended Budget $
#001 -GENERAL FUND
RECURRING ACTIVITY
Revenues
Property Tax 12,724,200 0 12,724,200 13,199,900 475,700 3.74%
Sales Tax 22,220,000 2,980,000 25,200,000 27,720,000 2,520,000 10.00%
Sales Tax-Public Safety 1,054,800 105,200 1,160,000 1,276,000 116,000 10.00%
Sales Tax-Criminal Justice 1,862,400 177,600 2,040,000 2,244,000 204,000 10.00%
Gambling Tax and Leasehold Excise Tax 384,000 0 384,000 365,000 (19,000) (4.95%)
Franchise Fees/Business Registration 1,215,000 0 1,215,000 1,215,000 0 0.00%
State Shared Revenues 1,760,000 0 1,760,000 1,995,500 235,500 13.38%
Fines and Forfeitures/Public Safety 1,010,200 (464,200) 546,000 529,200 (16,800) (3.08%)
Community and Public Works 1,908,719 0 1,908,719 2,636,200 727,481 38.11%
Recreation Program Revenues 643,600 0 643,600 652,400 8,800 1.37%
Grant Proceeds 0 0 0 260,000 260,000 0.00%
Miscellaneous Department Revenue 21,000 0 21,000 21,000 0 0.00%
Miscellaneous&Investment Interest 592,500 0 592,500 288,500 (304,000) (51.31%)
Transfers in-#105(h/m tax-CP advertising) 30,000 0 30,000 30,000 0 0.00%
Total Recurring Revenues 45,426,419 2,798,600 48,225,019 52,432,700 4,207,681 8.73%
Expenditures
City Council 631,566 7,106 638,672 645,170 6,498 1.02%
City Manager 1,158,089 17,750 1,175,839 1,466,305 290,466 24.70%
City Attorney 718,593 0 718,593 747,890 29,297 4.08%
Public Safety 28,101,615 (203,754) 27,897,861 29,804,434 1,906,573 6.83%
Deputy City Manager 284,844 0 284,844 295,477 10,633 3.73%
Finance/IT 1,500,659 0 1,500,659 1,571,443 70,784 4.72%
Human Resources 318,540 0 318,540 330,321 11,781 3.70%
City Hall Operations and Maintenance 301,093 72,508 373,601 400,020 26,419 7.07%
Community&Public Works-Engineering 2,098,642 0 2,098,642 2,440,282 341,640 16.28%
Community&Public Works-Economic Dev 1,045,762 51,299 1,097,061 1,188,268 91,207 8.31%
Community&Public Works-Building&Planning 2,487,066 (72,508) 2,414,558 2,631,423 216,865 8.98%
Parks&Rec-Administration 356,467 (1,040) 355,427 351,018 (4,409) (1.24%)
Parks&Rec-Maintenance 940,003 0 940,003 950,455 10,452 1.11%
Parks&Rec-Recreation 328,534 0 328,534 330,687 2,153 0.66%
Parks&Rec-Aquatics 510,053 0 510,053 538,700 28,647 5.62%
Parks&Rec-Senior Center 35,403 0 35,403 36,801 1,398 3.95%
Parks&Rec-CenterPlace 972,214 0 972,214 970,375 (1,839) (0.19%)
General Government 1,297,380 0 1,297,380 1,703,713 406,333 31.32%
Transfers out-#204(2016 LTGO debt service) 401,500 0 401,500 401,400 (100) (0.02%)
Transfers out-#309(park capital projects) 160,000 0 160,000 160,000 0 0.00%
Transfers out-#311 (pavement preservation) 991,843 0 991,843 1,001,800 9,957 1.00%
Transfers out-#501 (CenterPlace kitchen reserve) 36,600 0 36,600 0 (36,600) (100.00%)
Transfers out-#502(insurance premium) 425,000 0 425,000 450,000 25,000 5.88%
Total Recurring Expenditures 45,101,466 (128,639) 44,972,827 48,415,982 3,443,155 7.66%
Recurring Revenues Over(Under)
Recurring Expenditures 324,953 2,927,239 3,252,192 4,016,718
32
CITY OF SPOKANE VALLEY,WA 11/9/2021
2022 Budget
2021 2022 Difference Between
As As 2021 and 2022
Adopted Amendment Amended Budget $
#001 -GENERAL FUND-continued
NONRECURRING ACTIVITY
Revenues
Grant Proceeds 25,000 64,000 89,000 0 (89,000) (100.00%)
Reimbursement of chamber wall repairs 0 0 0 0 0 0.00%
Transfers in-#312(police vehicle replacements) 0 0 0 1,400,000 1,400,000 0.00%
Total Nonrecurring Revenues 25,000 64,000 89,000 1,400,000 1,311,000 1473.03%
Expenditures
General Government-IT capital replacements 212,800 0 212,800 136,000 (76,800) (36.09%)
City Manager(office furniture for Housing Servemploye 0 5,000 5,000 0 (5,000) (100.00%)
City Manager(office furniture for Project Manager emph 0 0 0 5,000 5,000 0.00%
Public Safety(replace HVAC units at Precinct) 0 62,000 62,000 0 (62,000) (100.00%)
Public Safety(replace handguns) 37,500 0 37,500 0 (37,500) (100.00%)
Public Safety(2 radar trailer) 11,400 0 11,400 24,000 12,600 110.53%
Public Safety(Precinct access control gate) 20,000 0 20,000 0 (20,000) (100.00%)
Public Safety(Precinct fire panel replacement) 10,000 0 10,000 0 (10,000) (100.00%)
Public Safety(DEMS/Tasers/BodyCams) 0 109,608 109,608 0 (109,608) (100.00%)
Public Safety(vehicle for homeless services officer) 0 0 0 55,000 55,000 0.00%
Public Safety(replace carpet at Precinct) 0 0 0 25,000 25,000 0.00%
Public Safety(repaint Precinct exterior) 0 0 0 50,000 50,000 0.00%
Public Safety(tree&debris removal from back lot) 0 0 0 8,000 8,000 0.00%
Public Safety(police vehicle replacements) 0 0 0 1,400,000 1,400,000 0.00%
Economic Dev(Commerce Housing Action Plan) 0 40,000 40,000 0 (40,000) (100.00%)
Economic Dev(Ecology SMP Update) 25,000 0 25,000 0 (25,000) (100.00%)
Parks&Rec(repaint portico at CenterPlace) 0 0 0 12,000 12,000 0.00%
Parks&Rec(replace carpet at CenterPlace) 0 0 0 26,700 26,700 0.00%
Parks&Rec(repair plumbing systems at pools) 0 0 0 30,000 30,000 0.00%
Windstorm 2021 Cleanup Costs 0 32,000 32,000 0 (32,000) (100.00%)
Financial Software Capital Costs 0 0 0 1,000,000 1,000,000 0.00%
Transfers out-#101 (Street Fund operations) 1,859,600 693,000 2,552,600 2,820,419 267,819 10.49%
Transfers out-#122(replenish reserve) 0 364,440 364,440 0 (364,440) (100.00%)
Transfers out-#309(CenterPlace west lawn) 0 20,000 20,000 0 (20,000) (100.00%)
Transfers out-#309(CenterPlace roof repairs) 0 15,000 15,000 0 (15,000) (100.00%)
Transfers out-#312('19 fund bat>50%) 0 11,126,343 11,126,343 0 (11,126,343) (100.00%)
Transfers out-#501 (vehicle for Code Enf.Supervisor; 0 0 0 40,000 40,000 0.00%
Total Nonrecurring Expenditures 2,176,300 12,467,391 14,643,691 5,632,119 (9,011,572) (61.54%)
Nonrecurring Revenues Over(Under)
Nonrecurring Expenditures (2,151,300) (12,403,391) (14,554,691) (4,232,119)
Excess(Deficit)of Total Revenues
Over(Under)Total Expenditures (1,826,347) (9,476,152) (11,302,499) (215,401)
Beginning unrestricted fund balance 42,445,511 42,445,511 31,143,012
Ending unrestricted fund balance 40,619,164 31,143,012 30,927,611
Fund balance as a percent of recurring expenditures 90.06% 69.25% 63.88%
General Fund Summary
Total revenues 45,451,419 2,862,600 48,314,019 53,832,700
Total expenditures 47,277,766 12,338,752 59,616,518 54,048,101
Excess(Deficit)of Total Revenues
Over(Under)Total Expenditures (1,826,347) (9,476,152) (11,302,499) (215,401)
Beginning unrestricted fund balance 42,445,511 42,445,511 31,143,012
Ending unrestricted fund balance 40,619,164 31,143,012 30,927,611
33
CITY OF SPOKANE VALLEY,WA 11/9/2021
2022 Budget
2021 2022 Difference Between
As As 2021 and 2022
Adopted Amendment Amended Budget $
SPECIAL REVENUE FUNDS
#101 -STREET FUND
RECURRING ACTIVITY
Revenues
Utility Tax 1,431,000 (431,000) 1,000,000 932,000 (68,000) (6.80%)
Motor Vehicle Fuel(Gas)Tax 2,062,000 (262,000) 1,800,000 1,896,000 96,000 5.33%
Multimodal Transportation Revenue 130,600 0 130,600 130,200 (400) (0.31%)
Right-of-Way Maintenance Fee 70,000 0 70,000 85,000 15,000 21.43%
Investment Interest 4,000 0 4,000 500 (3,500) (87.50%)
Miscellaneous 10,000 0 10,000 10,000 0 0.00%
Total Recurring Revenues 3,707,600 (693,000) 3,014,600 3,053,700 39,100 1.30%
Expenditures
Wages/Benefits/Payroll Taxes 1,127,920 0 1,127,920 1,128,523 603 0.05%
Supplies 156,050 0 156,050 176,700 20,650 13.23%
Services&Charges 2,525,828 0 2,525,828 2,698,644 172,816 6.84%
Snow Operations 751,652 0 751,652 890,502 138,850 18.47%
Intergovernmental Payments 935,000 0 935,000 909,000 (26,000) (2.78%)
Vehicle rentals-#501 (non-plow vehicle rental) 10,250 0 10,250 10,250 0 0.00%
Vehicle rentals-#501 (plow replace.) 60,500 0 60,500 60,500 0 0.00%
Total Recurring Expenditures 5,567,200 0 5,567,200 5,874,119 306,919 5.51%
Recurring Revenues Over(Under)
Recurring Expenditures (1,859,600) (693,000) (2,552,600) (2,820,419)
NONRECURRING ACTIVITY
Revenues
Transfers in-#001 1,859,600 693,000 2,552,600 2,820,419 267,819 10.49%
Total Nonrecurring Revenues 1,859,600 693,000 2,552,600 2,820,419 267,819 10.49%
Expenditures
Streetlight Replacement Program 0 0 0 35,500 35,500 0.00%
Generator for Maintenance Shop(1/2 cost to#402) 0 0 0 50,000 50,000 0.00%
Transfers out-#501 0 0 0 80,000 80,000 0.00%
Total Nonrecurring Expenditures 0 0 0 165,500 165,500 0.00%
Nonrecurring Revenues Over(Under)
Nonrecurring Expenditures 1,859,600 693,000 2,552,600 2,654,919
Excess(Deficit)of Total Revenues
Over(Under)Total Expenditures 0 0 0 (165,500)
Beginning fund balance 759,299 759,299 759,299
Ending fund balance 759,299 759,299 593,799
Street Fund Summary
Total revenues 5,567,200 0 5,567,200 5,874,119
Total expenditures 5,567,200 0 5,567,200 6,039,619
Excess(Deficit)of Total Revenues
Over(Under) Total Expenditures 0 0 0 (165,500)
Beginning unrestricted fund balance 759,299 759,299 759,299
Ending unrestricted fund balance 759,299 759,299 593,799
34
CITY OF SPOKANE VALLEY,WA 11/9/2021
2022 Budget
2021 2022 Difference Between
As As 2021 and 2022
Adopted Amendment Amended Budget $
SPECIAL REVENUE FUNDS-continued
#103-PATHS&TRAILS FUND
Revenues
Motor Vehicle Fuel(Gas)Tax 8,700 0 8,700 8,000 (700) (8.05%)
Investment Interest 200 0 200 100 (100) (50.00%)
Total revenues 8,900 0 8,900 8,100 (800) (8.99%)
Expenditures
Transfers out-#309 0 0 0 0 0 0.00%
Total expenditures 0 0 0 0 0 0.00%
Revenues over(under)expenditures 8,900 8,900 8,100
Beginning fund balance 21,516 21,516 30,416
Ending fund balance 30,416 30,416 38,516
#104-HOTEL/MOTEL TAX-TOURISM FACILITIES FUND
Revenues
Hotel/Motel Tax 213,000 187,000 400,000 400,000 0 0.00%
Investment Interest 24,000 (21,500) 2,500 2,500 0 0.00%
Transfers in-#105 453,840 703,160 1,157,000 0 (1,157,000) (100.00%)
Total revenues 690,840 868,660 1,559,500 402,500 (1,157,000) (74.19%)
Expenditures
Capital Outlay 0 0 0 0 0 0.00%
Total expenditures 0 0 0 0 0 0.00%
Revenues over(under)expenditures 690,840 1,559,500 402,500
Beginning fund balance 2,986,573 2,986,573 4,546,073
Ending fund balance 3,677,413 4,546,073 4,948,573
#105-HOTEL/MOTEL TAX FUND
Revenues
Hotel/Motel Tax 346,000 404,000 750,000 600,000 (150,000) (20.00%)
Investment Interest 6,000 (5,300) 700 1,000 300 42.86%
Total revenues 352,000 398,700 750,700 601,000 (149,700) (19.94%)
Expenditures
Transfers out-#001 30,000 0 30,000 30,000 0 0.00%
Transfers out-#104 453,840 703,160 1,157,000 0 (1,157,000) (100.00%)
Tourism Promotion 224,400 (27,000) 197,400 571,000 373,600 189.26%
Total expenditures 708,240 676,160 1,384,400 601,000 (783,400) (56.59%)
Revenues over(under)expenditures (356,240) (633,700) 0
Beginning fund balance 798,716 798,716 165,016
Ending fund balance 442,476 165,016 165,016
35
CITY OF SPOKANE VALLEY,WA 11/9/2021
2022 Budget
2021 2022 Difference Between
As As 2021 and 2022
Adopted Amendment Amended Budget $
SPECIAL REVENUE FUNDS-continued
#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 1,600,000 100,000 6.67%
Investment Interest 12,000 0 12,000 7,000 (5,000) (41.67%)
Total revenues 1,737,000 0 1,737,000 1,832,000 95,000 5.47%
Expenditures
Education&Contract Administration 237,000 0 237,000 232,000 232,000 97.89%
Transfers out-#311 1,500,000 37,776 1,537,776 1,600,000 1,600,000 104.05%
Total expenditures 1,737,000 37,776 1,774,776 1,832,000 1,832,000 103.22%
Revenues over(under)expenditures 0 (37,776) 0
Beginning fund balance 726,788 726,788 689,012
Ending fund balance 726,788 689,012 689,012
#107-PEG FUND
Revenues
Comcast PEG Contribution 79,000 0 79,000 79,000 0 0.00%
Total revenues 79,000 0 79,000 79,000 0 0.00%
Expenditures
PEG Reimbursement-CMTV 39,500 0 39,500 39,500 0 0.00%
Capital Outlay 33,500 15,000 48,500 33,500 (15,000) (30.93%)
Total expenditures 73,000 15,000 88,000 73,000 (15,000) (17.05%)
Revenues over(under)expenditures 6,000 (9,000) 6,000
Beginning fund balance 181,773 181,773 172,773
Ending fund balance 187,773 172,773 178,773
#108-AFFORDABLE&SUPPORTIVE HOUSING SALES TAX
Revenues
Affordable&Supportive Housing Sales Tax 193,000 0 193,000 193,000 0 0.00%
Miscellaneous 0 0 0 0 0 0.00%
Total revenues 193,000 0 193,000 193,000 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 193,000 193,000 193,000
Beginning fund balance 152,033 152,033 345,033
Ending fund balance 345,033 345,033 538,033
36
CITY OF SPOKANE VALLEY,WA 11/9/2021
2022 Budget
2021 2022 Difference Between
As As 2021 and 2022
Adopted Amendment Amended Budget $
SPECIAL REVENUE FUNDS-continued
#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 0 0 0
Beginning fund balance 5,500,000 5,500,000 5,500,000
Ending fund balance 5,500,000 5,500,000 5,500,000
#122-WINTER WEATHER RESERVE FUND
Revenues
Investment Interest 1,900 0 1,900 800 (1,100) (57.89%)
Transfers in-#001 0 364,440 364,440 0 (364,440) (100.00%)
Subtotal revenues 1,900 364,440 366,340 800 (365,540) (99.78%)
Expenditures
Street maintenance expenditures 500,000 0 500,000 500,000 0 0.00%
Total expenditures 500,000 0 500,000 500,000 0 0.00%
Revenues over(under)expenditures (498,100) (133,660) (499,200)
Beginning fund balance 160,043 160,043 526,383
Ending fund balance (338,057) 26,383 27,183
37
CITY OF SPOKANE VALLEY,WA 11/9/2021
2022 Budget
2021 2022 Difference Between
As As 2021 and 2022
Adopted Amendment Amended Budget $
DEBT SERVICE FUNDS
#204-LTGO BOND DEBT SERVICE FUND
Revenues
Spokane Public Facilities District 480,800 0 480,800 501,200 20,400 4.24%
Transfers in-#001 401,500 0 401,500 401,400 (100) (0.02%)
Transfers in-#301 80,775 0 80,775 81,100 325 0.40%
Transfers in-#302 80,775 0 80,775 81,100 325 0.40%
Total revenues 1,043,850 0 1,043,850 1,064,800 20,950 2.01%
Expenditures
Debt Service Payments-CenterPlace 480,800 0 480,800 501,200 20,400 4.24%
Debt Service Payments-Roads 161,550 0 161,550 162,200 650 0.40%
2016 LTGO Bond Principal&Interest 401,500 0 401,500 401,400 (100) (0.02%)
Total expenditures 1,043,850 0 1,043,850 1,064,800 20,950 2.01%
Revenues over(under)expenditures 0 0 0
Beginning fund balance 0 0 0
Ending fund balance 0 0 0
38
CITY OF SPOKANE VALLEY,WA 11/9/2021
2022 Budget
2021 2022 Difference Between
As As 2021 and 2022
Adopted Amendment Amended Budget $
CAPITAL PROJECTS FUNDS
#301 -REET 1 CAPITAL PROJECTS FUND
Revenues
REET 1-Taxes 1,000,000 1,000,000 2,000,000 1,500,000 (500,000) (25.00%)
Investment Interest 25,000 (22,000) 3,000 2,000 (1,000) (33.33%)
Total revenues 1,025,000 978,000 2,003,000 1,502,000 (501,000) (25.01%)
Expenditures
Transfers out-#204 80,775 0 80,775 81,100 325 0.40%
Transfers out-#303 316,620 0 316,620 361,780 45,160 14.26%
Transfers out-#311 (pavement preservation) 827,278 0 827,278 914,900 87,622 10.59%
Total expenditures 1,224,673 0 1,224,673 1,357,780 133,107 10.87%
Revenues over(under)expenditures (199,673) 778,327 144,220
Beginning fund balance 2,048,068 2,048,068 2,826,395
Ending fund balance 1,848,395 2,826,395 2,970,615
#302-REET 2 CAPITAL PROJECTS FUND
Revenues
REET 2-Taxes 1,000,000 1,000,000 2,000,000 1,500,000 (500,000) (25.00%)
Investment Interest 25,000 (19,500) 5,500 5,000 (500) (9.09%)
Total revenues 1,025,000 980,500 2,005,500 1,505,000 (500,500) (24.96%)
Expenditures
Transfers out-#204 80,775 0 80,775 81,100 325 0.40%
Transfers out-#303 1,662,684 0 1,662,684 1,113,649 (549,035) (33.02%)
Transfers out-#311 (pavement preservation) 827,279 0 827,279 914,900 87,621 10.59%
Transfers out-#314 1,127,387 (466,871) 660,516 0 (660,516) (100.00%)
Total expenditures 3,698,125 (466,871) 3,231,254 2,109,649 (1,121,605) (34.71%)
Revenues over(under)expenditures (2,673,125) (1,225,754) (604,649)
Beginning fund balance 5,165,924 5,165,924 3,940,170
Ending fund balance 2,492,799 3,940,170 3,335,521
39
CITY OF SPOKANE VALLEY,WA 11/9/2021
2022 Budget
2021 2022 Difference Between
As As 2021 and 2022
Adopted Amendment Amended Budget $
CAPITAL PROJECTS FUNDS-continued
#303-STREET CAPITAL PROJECTS FUND
Revenues
Grant Proceeds 6,843,308 0 6,843,308 6,956,322 113,014 1.65%
Developer 53,703 0 53,703 1,164,399 1,110,696 2068.22%
Transfers in-#301 316,620 0 316,620 361,780 45,160 14.26%
Transfers in-#302 1,662,684 0 1,662,684 1,113,649 (549,035) (33.02%)
Transfers in-#312 0 14,000 14,000 225,000 211,000 1507.14%
Transfers in-#315 0 80,000 80,000 150,000 70,000 87.50%
Total revenues 8,876,315 94,000 8,970,315 9,971,150 1,000,835 11.16%
Expenditures
205 Sprague/Barker Intersections Improvement 329,453 0 329,453 1,871,500 1,542,047 468.06%
249 Sullivan/Wellesley Intersection 1,020,522 0 1,020,522 1,903,176 882,654 86.49%
267 Mission Ave Sidewalk 11,310 0 11,310 0 (11,310) (100.00%)
275 Barker Rd Widening-River to Euclid 1,132,320 14,000 1,146,320 0 (1,146,320) (100.00%)
285 Indiana Ave Pres-Evergreen to Sullivan 7,210 0 7,210 0 (7,210) (100.00%)
293 2018 CSS Citywide Reflective Signal BP 74,250 0 74,250 8,250 (66,000) (88.89%)
294 Citywide Reflective Signal Post Panels 17,875 0 17,875 3,575 (14,300) (80.00%)
299 Argonne Rd Concrete Pvmt Indiana to Mont 2,392,450 0 2,392,450 130,017 (2,262,433) (94.57%)
300 Pines and Mission Intersection Improvement 498,000 0 498,000 1,746,643 1,248,643 250.73%
301 Park and Mission Intersection Improvements 693,000 0 693,000 0 (693,000) (100.00%)
310 Sullivan Rd Overcrossing UP RR Deck Repl 317,625 0 317,625 0 (317,625) (100.00%)
313 Barker Rd/Union Pacific Crossing 1,312,500 0 1,312,500 1,444,000 131,500 10.02%
318 Wilbur Sidewalk-Boone to Mission 50,000 0 50,000 572,909 522,909 1045.82%
320 Sullivan Preservation-Sprague to 8th 19,800 0 19,800 412,000 392,200 1980.81%
326 2020 Citywide Reetroreflective Post Plates 0 0 0 142,880 142,880 0.00%
329 Barker Road Imp-City Limits to Appleway 0 80,000 80,000 250,000 170,000 212.50%
Mission Ave over Evergreen Deck Repair 0 0 0 261,200 261,200 0.00%
School zone beacons 0 0 0 225,000 225,000 0.00%
Contingency 1,000,000 0 1,000,000 1,000,000 0 0.00%
Total expenditures 8,876,315 94,000 8,970,315 9,971,150 1,000,835 11.16%
Revenues over(under)expenditures 0 0 0
Beginning fund balance 67,402 67,402 67,402
Ending fund balance 67,402 67,402 67,402
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.
#309-PARK CAPITAL PROJECTS FUND
Revenues
Grant Proceeds 480,530 44,730 525,260 126,100 (399,160) (75.99%)
Transfers in-#001 160,000 35,000 195,000 160,000 (35,000) (17.95%)
Transfers in-#312 565,150 567,536 1,132,686 4,522,420 3,389,734 299.27%
Total revenues 1,205,680 647,266 1,852,946 4,808,520 2,955,574 159.51%
Expenditures
268 Appleway Trail(Evergreen to Sullivan) 0 2,033 2,033 0 (2,033) (100.00%)
304 CenterPlace west lawn improvements-Ph.2 0 20,000 20,000 0 (20,000) (100.00%)
305 CenterPlace roof repairs 0 15,000 15,000 0 (15,000) (100.00%)
314 Balfour Park frontage improvements 565,150 0 565,150 0 (565,150) (100.00%)
315 Browns Park improvements 2020 499,805 204,926 704,731 0 (704,731) (100.00%)
316 Balfour Park improvements-Ph 1 0 367,503 367,503 3,507,520 3,140,017 854.42%
Install stage fill speakers Great Room 6,346 0 6,346 0 (6,346) (100.00%)
Repair failed pixels Great Room 6,505 0 6,505 0 (6,505) (100.00%)
Reprogram Great Room A/V System 12,499 0 12,499 0 (12,499) (100.00%)
Repair/replace siding at Mirabeau restroom 30,000 0 30,000 0 (30,000) (100.00%)
Sullivan Park water line 0 98,000 98,000 441,000 343,000 350.00%
Replace pond liner at Mirabeau 0 0 0 80,000 80,000 0.00%
Spokane Valley River Loop Trail 0 100,000 100,000 700,000 600,000 600.00%
Total expenditures 1,120,305 807,462 1,927,767 4,728,520 2,800,753 145.28%
Revenues over(under)expenditures 85,375 (74,821) 80,000
Beginning fund balance 75,577 75,577 756
Ending fund balance 160,952 756 80,756
40
CITY OF SPOKANE VALLEY,WA 11/9/2021
2022 Budget
2021 2022 Difference Between
As As 2021 and 2022
Adopted Amendment Amended Budget $
CAPITAL PROJECTS FUNDS-continued
#310-CIVIC FACILITIES CAPITAL PROJECTS FUND
Revenues
Investment Interest 3,100 (2,300) 800 1,300 500 62.50%
Total revenues 3,100 (2,300) 800 1,300 500 62.50%
Expenditures
Transfers out-#312 0 3,600 3,600 0 (3,600) (100.00%)
Total expenditures 0 3,600 3,600 0 (3,600) (100.00%)
Revenues over(under)expenditures 3,100 (2,800) 1,300
Beginning fund balance 842,964 842,964 840,164
Ending fund balance 846,064 840,164 841,464
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-#001 991,843 0 991,843 1,001,800 9,957 1.00%
Transfers in-#106 1,500,000 37,776 1,537,776 1,600,000 62,224 4.05%
Transfers in-#301 827,278 0 827,278 914,900 87,622 10.59%
Transfers in-#302 827,279 0 827,279 914,900 87,621 10.59%
Grant Proceeds 0 0 0 1,029,000 1,029,000 0.00%
Total revenues 4,146,400 37,776 4,184,176 5,460,600 1,276,424 30.51%
Expenditures
Pavement preservation 4,676,350 (885,473) 3,790,877 7,202,000 3,411,123 89.98%
Pre-project GeoTech 50,000 0 50,000 50,000 0 0.00%
Total expenditures 4,726,350 (885,473) 3,840,877 7,252,000 3,411,123 88.81%
Revenues over(under)expenditures (579,950) 343,299 (1,791,400)
Beginning fund balance 5,792,145 5,792,145 6,135,444
Ending fund balance 5,212,195 6,135,444 4,344,044
#312-CAPITAL RESERVE FUND
Revenues
Transfers in-#001 ('19 fund bal>50%) 0 11,126,343 11,126,343 0 (11,126,343) (100.00%)
Transfers in-#310 0 3,600 3,600 0 (3,600) (100.00%)
Proceeds from sale of land 0 109,400 109,400 0 (109,400) (100.00%)
Grant Proceeds 0 1,000,000 1,000,000 0 (1,000,000) (100.00%)
Investment Interest 100,000 (92,500) 7,500 10,000 2,500 33.33%
Total revenues 100,000 12,146,843 12,246,843 10,000 (12,236,843) (99.92%)
Expenditures
Transfers out-#001 (police vehicle replacements) 0 0 0 1,400,000 1,400,000 0.00%
Transfers out-#303(Barker Road Corridor) 0 14,000 14,000 0 (14,000) (100.00%)
Transfers out-#303(school zone beacons) 0 0 0 225,000 225,000 0.00%
Transfers out-#309(Appleway Trail-Evergreen-Sullie 0 2,033 2,033 0 (2,033) (100.00%)
Transfers out-#309(Balfour Park frontage improveme 565,150 0 565,150 0 (565,150) (100.00%)
Transfers out-#309(Balfour Park improvements ph) 367,503 367,503 3,507,520 3,140,017 854.42%
Transfers out-#309(Sullivan Park waterline) 0 98,000 98,000 314,900 216,900 221.33%
Transfers out-#309(Spokane Valley River Loop Trail) 0 100,000 100,000 700,000 600,000 600.00%
Transfers out-#314(Pines Rd Underpass) 64,192 562,123 626,315 0 (626,315) (100.00%)
Transfers out-#314(Barker Rd Overpass) 411,582 284,834 696,416 724,905 28,489 4.09%
Transfers out-#314(Sullivan Rd Interchange) 250,000 75,000 325,000 101,385 (223,615) (68.80%)
Transfers out-#316(Fairgrounds Building) 0 10,000 10,000 750,000 740,000 7400.00%
WSDOT Sullivan Park Property Acquisition 759,600 0 759,600 0 (759,600) (100.00%)
Flora&Montgomery Trailhead Land Acquisition 0 300,000 300,000 0 (300,000) (100.00%)
Ponderosa ParkLand Land Acquisition 0 1,600,000 1,600,000 0 (1,600,000) (100.00%)
Sprague Ave Land Acquisition 0 2,225,000 2,225,000 0 (2,225,000) (100.00%)
Total expenditures 2,050,524 5,638,493 7,689,017 7,723,710 34,693 0.45%
Revenues over(under)expenditures (1,950,524) 4,557,826 (7,713,710)
Beginning fund balance 8,503,764 8,503,764 13,061,590
Ending fund balance 6,553,240 13,061,590 5,347,880
41
CITY OF SPOKANE VALLEY,WA 11/9/2021
2022 Budget
2021 2022 Difference Between
As As 2021 and 2022
Adopted Amendment Amended Budget $
CAPITAL PROJECTS FUNDS-continued
#314-RAILROAD GRADE SEPARATION PROJECTS FUND
Revenues
Grant Proceeds 11,508,819 1,394,500 12,903,319 1,560,290 (11,343,029) (87.91%)
Developer Contributions 0 0 0 308,592 308,592 0.00%
Transfers in-#302 1,127,387 (466,871) 660,516 0 (660,516) (100.00%)
Transfers in-#312 725,774 921,957 1,647,731 826,290 (821,441) (49.85%)
Total revenues 13,361,980 1,849,586 15,211,566 2,695,172 (12,516,394) (82.28%)
Expenditures
143 Barker BNSF Grade Separation 9,396,870 284,834 9,681,704 1,307,293 (8,374,411) (86.50%)
223 Pines Rd Underpass 4,149,450 0 4,149,450 1,366,585 (2,782,865) (67.07%)
311 Sullivan Rd Interchange 250,000 75,000 325,000 101,385 (223,615) (68.80%)
Total expenditures 13,796,320 359,834 14,156,154 2,775,263 (11,380,891) (80.40%)
Revenues over(under)expenditures (434,340) 1,055,412 (80,091)
Beginning fund balance 793,526 793,526 1,848,938
Ending fund balance 359,186 1,848,938 1,768,847
#315-TRANSPORTATION IMPACT FEES FUND
Revenues
Transportation Impact Fees 0 150,000 150,000 200,000 50,000 33.33%
Total revenues 0 150,000 150,000 200,000 50,000 33.33%
Expenditures
Transfers out-#303 0 80,000 80,000 150,000 70,000 87.50%
Total expenditures 0 80,000 80,000 150,000 70,000 87.50%
Revenues over(under)expenditures 0 70,000 50,000
Beginning fund balance 0 0 70,000
Ending fund balance 0 70,000 120,000
#316-ECONOMIC DEVELOPMENT CAPITAL PROJECTS FUND
Revenues
Transfers in-#312(Fairgrounds Building) 0 10,000 10,000 750,000 740,000 7400.00%
Total revenues 0 10,000 10,000 750,000 740,000 7400.00%
Expenditures
Fairgrounds Building 0 10,000 10,000 750,000 740,000 7400.00%
Total expenditures 0 10,000 10,000 750,000 740,000 7400.00%
Revenues over(under)expenditures 0 0 0
Beginning fund balance 0 0 0
Ending fund balance 0 0 0
42
CITY OF SPOKANE VALLEY,WA 11/9/2021
2022 Budget
2021 2022 Difference Between
As As 2021 and 2022
Adopted Amendment Amended Budget $
ENTERPRISE FUNDS
#402-STORM WATER FUND
RECURRING ACTIVITY
Revenues
Stormwater Management Fees 1,900,000 0 1,900,000 1,910,000 10,000 0.53%
Investment Interest 40,000 0 40,000 2,000 (38,000) (95.00%)
Total Recurring Revenues 1,940,000 0 1,940,000 1,912,000 (28,000) (1.44%)
Expenditures
Wages/Benefits/Payroll Taxes 538,864 13,830 552,694 560,631 7,937 1.44%
Supplies 14,750 0 14,750 18,150 3,400 23.05%
Services&Charges 1,320,643 0 1,320,643 1,248,395 (72,248) (5.47%)
Intergovernmental Payments 45,000 0 45,000 45,000 0 0.00%
Vehicle rentals-#501 6,750 0 6,750 6,750 0 0.00%
Total Recurring Expenditures 1,926,007 13,830 1,939,837 1,878,926 (60,911) (3.14%)
Recurring Revenues Over(Under)
Recurring Expenditures 13,993 (13,830) 163 33,074
NONRECURRING ACTIVITY
Revenues
Grant Proceeds 100,000 0 100,000 0 (100,000) (100.00%)
Total Nonrecurring Revenues 100,000 0 100,000 0 (100,000) (100.00%)
Expenditures
Capital-various projects 500,000 160,000 660,000 315,000 (345,000) (52.27%)
Watershed studies 100,000 0 100,000 100,000 0 0.00%
Stormwater Comprehensive Plan Update 100,000 0 100,000 100,000 0 0.00%
Generator for Maintenance Shop(1/2 cost to#101) 0 0 0 50,000
Total Nonrecurring Expenditures 700,000 160,000 860,000 565,000 (295,000) (34.30%)
Nonrecurring Revenues Over(Under)
Nonrecurring Expenditures (600,000) (160,000) (760,000) (565,000)
Excess(Deficit)of Total Revenues
Over(Under)Total Expenditures (586,007) (173,830) (759,837) (531,926)
Beginning working capital 2,159,796 2,159,796 1,399,959
Ending working capital 1,573,789 1,399,959 868,033
Stormwater Fund Summary
Total revenues 2,040,000 0 2,040,000 1,912,000
Total expenditures 2,626,007 173,830 2,799,837 2,443,926
Excess(Deficit)of Total Revenues
Over(Under) Total Expenditures (586,007) (173,830) (759,837) (531,926)
Beginning unrestricted fund balance 2,159,796 2,159,796 1,399,959
Ending unrestricted fund balance 1,573,789 1,399,959 868,033
#403-AQUIFER PROTECTION AREA
Revenues
Spokane County 460,000 0 460,000 460,000 0 0.00%
Grant Proceeds 2,122,045 (615,000) 1,507,045 1,881,600 374,555 24.85%
Investment Interest 15,000 (13,000) 2,000 1,900 (100) (5.00%)
Total revenues 2,597,045 (628,000) 1,969,045 2,343,500 374,455 19.02%
Expenditures
Capital-various projects 2,378,109 580,431 2,958,540 3,008,800 50,260 1.70%
Effectiveness study 0 0 0 55,000 55,000 0.00%
Total expenditures 2,378,109 580,431 2,958,540 3,063,800 105,260 3.56%
Revenues over(under)expenditures 218,936 (989,495) (720,300)
Beginning working capital 2,120,365 2,120,365 1,130,870
Ending working capital 2,339,301 1,130,870 410,570
43
CITY OF SPOKANE VALLEY,WA 11/9/2021
2022 Budget
2021 2022 Difference Between
As As 2021 and 2022
Adopted Amendment Amended Budget $
INTERNAL SERVICE FUNDS
#501 -ER&R FUND
Revenues
Vehicle rentals-#001 31,300 0 31,300 31,300 0 0.00%
Vehicle rentals-#101 10,250 0 10,250 10,250 0 0.00%
Vehicle rentals-#101 (plow replace.) 60,500 0 60,500 60,500 0 0.00%
Vehicle rentals-#402 6,750 0 6,750 6,750 0 0.00%
Transfer in-#001 (CenterPlace kitchen reserve) 36,600 0 36,600 0 (36,600) (100.00%)
Transfer in-#001 (Code Enforcement Vehicle) 0 0 0 40,000 40,000 0.00%
Transfer in-#101 (Additional dump bed truck) 0 0 0 80,000 80,000 0.00%
Investment Interest 10,000 0 10,000 1,200 (8,800) (88.00%)
Total revenues 155,400 0 155,400 230,000 74,600 48.01%
Expenditures
Small tools&minor equipment 10,000 0 10,000 10,000 0 0.00%
Vehicle purchase 130,000 0 130,000 262,500 132,500 101.92%
Snow plow purchase 0 0 0 250,000 250,000 0.00%
Loader purchase 0 0 0 0 0 0.00%
Total expenditures 140,000 0 140,000 522,500 382,500 273.21%
Revenues over(under)expenditures 15,400 15,400 (292,500)
Beginning working capital 1,387,962 1,387,962 1,403,362
Ending working capital 1,403,362 1,403,362 1,110,862
#502-RISK MANAGEMENT FUND
Revenues
Transfers in-#001 425,000 0 425,000 450,000 25,000 5.88%
Total revenues 425,000 0 425,000 450,000 25,000 5.88%
Expenditures
Auto&Property Insurance 425,000 0 425,000 450,000 25,000 5.88%
Total expenditures 425,000 0 425,000 450,000 25,000 5.88%
Revenues over(under)expenditures 0 0 0
Beginning fund balance 340,484 340,484 340,484
Ending fund balance 340,484 340,484 340,484
FIDUCIARY FUNDS
#632-PASSTHROUGH FEES&TAXES FUND
Revenues
Fees&taxes collected for other governments 0 399,687 399,687 400,000 313 0.08%
Total revenues 0 399,687 399,687 400,000 313 0.08%
Expenditures
Fees&taxes remitted to other governments 0 400,000 400,000 400,000 0 0.00%
Total expenditures 0 400,000 400,000 400,000 0 0.00%
Revenues over(under)expenditures 0 (313) 0
Beginning fund balance 313 313 0
Ending fund balance 313 0 0
TOTAL OF ALL FUNDS
Total of Revenues for all Funds 90,086,029 21,157,758 111,243,787 96,127,261
Total of Expenditures for all Funds 97,968,784 19,862,994 117,831,778 107,856,818
Total grant revenues(included in total
revenues) 21,079,702 1,888,230 22,967,932 11,813,312
Total Capital expenditures(included in
total expenditures) 32,524,699 5,442,862 37,967,561 32,082,233
44
CITY OF SPOKANE VALLEY,WA
2022 Budget
Revenues by Fund
General Fund
Property Tax $ 13,199,900
Sales Tax 27,720,000
Sales Tax-Public Safety 1,276,000
Sales Tax-Criminal Justice 2,244,000
Gambling and Leasehold Excise Tax 365,000
Franchise Fees/Business Registration 1,215,000
State Shared Revenues 1,995,500
Service Revenues 2,636,200
Fines and Forfeitures 527,700
Recreation Program Fees 652,400
Miscellaneous, Investment Int., Transfers 2,001,000
Total General Fund $ 53,832,700
Other Funds
101 Street Fund $ 5,874,119
103 Paths&Trails Fund 8,100
104 Hotel/Motel Tax Tourism Facilities Fund 402,500
105 Hotel/Motel Tax Fund 601,000
106 Solid Waste Fund 1,832,000
107 PEG Fund 79,000
108 Affordable&Supportive Housing Sales Tax 193,000
122 Winter Weather Reserve Fund 800
204 LTGO Bond Debt Service Fund 1,064,800
301 REET 1 Capital Projects Fund 1,502,000
302 REET 2 Capital Projects Fund 1,505,000
303 Street Capital Projects Fund 9,971,150
309 Parks Capital Projects Fund 4,808,520
310 Civic Facilities Capital Projects Fund 1,300
311 Pavement Preservation Fund 5,460,600
312 Capital Reserve Fund 10,000
314 Railroad Grade Separation Projects Fund 2,695,172
315 Transportation Impact Fees Fund 200,000
316 Economic Development Capital Projects Fund 750,000
402 Stormwater Management Fund 1,912,000
403 Aquifer Protection Area Fund 2,343,500
501 Equipment Rental & Replacement Fund 230,000
502 Risk Management Fund 450,000
632 Passthrough Fees&Taxes Fund 400,000
Total Other Funds $ 42,294,561
Total All Funds $ 96,127,261
45
CITY OF SPOKANE VALLEY, WA
2022 General Fund Revenues
$53,832,700
Recreation Program Fees Miscellaneous
1%
Fines& Forfeitures 4�% Property Tax
1% 25%
Service Revenues
5%
State Shared Revenues
4°%
Franchise Fees Business
Registrations
2%
\\\
Gambling Tax
1%
Public Safety Sales Tax
2%
Criminal Justice Sales Tax
4%
Sales Tax
51%
46
CITY OF SPOKANE VALLEY, WA
2022 City Wide Revenues
$ 96,127,261
Debt Service Fund Capital Projects Funds
1% 27%
Other Special Revenue Funds
3%
Stormwater Management
Fund
Street Fund
2%
6%
APA Fund
3%
Internal Service Funds
1%
General Fund
57%
47
CITY OF SPOKANE VALLEY,WA
2022 Budget-General Fund
Detail Revenues by Type
2018 2019 2020 2021 2022
Amended Proposed
Actual Actual Actual Budget Budget
Property Tax
Property Tax 11,511,773 11,977,663 11,958,296 12,724,200 13,199,900
Property Tax-Delinquent 197,138 187,462 127,001 0 0
11,708,911 12,165,125 12,085,298 12,724,200 13,199,900
Sales Taxes
Sales Tax 22,642,855 24,204,763 25,238,481 25,200,000 27,720,000
Sales Tax-Public Safety 1,074,037 1,149,040 1,163,313 1,160,000 1,276,000
Sales Tax-Criminal Justice 1,906,001 2,028,789 2,049,075 2,040,000 2,244,000
25,622,893 27,382,592 28,450,869 28,400,000 31,240,000
Gambling and Leasehold Excise Tax
Amusement Games 13,456 14,401 3,906 13,000 13,000
Card Games 284,720 326,721 210,466 285,000 280,000
Bingo&Raffles 1,278 2,101 421 1,000 1,000
Punch Boards&Pull Tabs 64,303 76,573 63,676 67,000 64,000
Leasehold Excise Tax 5,469 8,029 6,608 7,000 7,000
Leasehold Excise Tax(State) 11,140 13,790 0 11,000 0
380,366 441,615 285,077 384,000 365,000
Licenses&Permits
General Business Licenses 117,917 115,235 114,652 115,000 115,000
Franchise Fees 1,092,287 1,100,597 1,126,185 1,100,000 1,100,000
1,210,204 1,215,832 1,240,837 1,215,000 1,215,000
State Shared Revenues
City Assistance State Revenue 27,311 112,334 109,309 0 0
Streamline Mitigation of Sales Tax 333,140 2,004 0 0 0
Payment in Lieu of Taxes-DNR 0 3,630 7,347 4,000 4,000
CJ-High Crime 268,009 263,038 275,589 0 100,000
MVET Criminal Justice-Population 27,780 29,063 30,723 32,000 34,500
CJ Contracted Services 171,356 179,012 188,640 165,000 170,000
CJ Special Programs 100,300 104,438 109,811 114,000 122,000
Marijuana Enforcement 0 0 0 0 0
Marijuana Excise Tax Distribution 259,242 187,547 184,812 109,000 147,000
DUI-Cities 14,004 13,038 14,712 14,000 14,000
Liquor Board Excise Tax 487,739 533,694 637,464 552,000 636,000
Liquor Board Profits 786,251 781,018 776,368 770,000 768,000
2,475,132 2,208,816 2,334,776 1,760,000 1,995,500
Service Revenues
Accessory Dwelling 420 588 924 353 500
Building&Planning Fees 77,010 263,991 245,449 158,390 189,200
Planning Fees 751,859 909,688 918,230 547,702 661,000
Building Permits 1,414,420 1,508,693 1,705,159 905,216 1,376,000
Code Enforcement 15,050 10,734 18,339 6,440 11,000
Demolition Permits 4,074 4,553 4,147 2,732 4,000
Entertainment License 0 7,087 1,575 4,252 4,000
Grading Permits 22,619 26,286 26,366 15,772 16,000
Home Profession Fee 3,192 2,520 2,688 1,512 3,000
Mechanical Permits 146,519 147,879 158,269 88,727 129,000
Misc.Permits&Fees 18,492 23,968 33,558 13,128 22,000
Plumbing Permits 79,097 74,808 100,957 44,885 73,000
Right of Way Permits 204,963 197,026 164,560 118,216 145,000
Street Vacation Permits 0 4,095 2,730 1,300 2,000
Temporary Use Permit Fees 157 157 471 94 500
2,737,872 3,182,073 3,383,422 1,908,719 2,636,200
48
CITY OF SPOKANE VALLEY,WA
2022 Budget-General Fund
Detail Revenues by Type
2018 2019 2020 2021 2022
Amended Proposed
Actual Actual Actual Budget Budget
Fines and Forfeitures
Public Safety False Alarm Services 27,134 64,845 56,785 75,000 60,000
Public Safety Grants 0 0 0 50,000 50,000
Fines&Forfeits-Traffic 414,647 428,191 341,939 389,300 389,200
Other Criminal-Non Traffic Fines 536,505 459,460 3,620 31,700 28,500
978,286 952,496 402,344 546,000 527,700
Recreation Program Charges
Activity Fees(To use a recreational facility) 459,368 526,026 130,049 460,600 469,400
Program Fees(To participate in a program) 205,289 205,914 18,140 183,000 183,000
664,657 731,940 148,189 643,600 652,400
Miscellaneous
AWC Health&Wellness 949 0 0 1,000 1,000
Investment Interest 690,528 916,684 254,636 500,000 200,000
Sales Tax Interest 34,772 46,720 32,590 35,000 30,000
Interest on Gambling Tax 70 138 355 300 300
Interest on Liens&Judgments 0 187 0 1,000 1,000
Police Precinct Rent 38,244 39,178 39,888 39,000 40,000
Police Precinct Maintenance 14,694 14,717 14,523 15,000 15,000
Judgments and Settlements 0 1,686 0 0 0
Miscellaneous Revenue&Grant Proceeds 20,776 28,458 59,562 110,000 281,000
COVID-19 Stimulus Funding 0 0 4,352,400 0 0
Copy Charges 766 1,520 856 0 1,500
SCRAPS pass-through 1,137 1,172 1,189 1,200 1,200
801,936 1,050,460 4,755,999 702,500 571,000
Transfers
Transfers in-#101 (street admin) 39,700 0 0 0 0
Transfers in-#105(h/m tax-CP advertising) 26,037 30,000 11,390 30,000 30,000
Transfers in-#106(solid waste repayment) 40,425 40,422 0 0 0
Transfers in-#312(police vehicle replacements 0 0 0 0 1,400,000
Transfers in-#402(storm admin) 13,400 0 0 0 0
Transfers in-#501 0 0 0 0 0
119,562 70,422 11,390 30,000 1,430,000
Total General Fund Revenue 46,699,819 49,401,371 53,098,201 48,314,019 53,832,700
49
CITY OF SPOKANE VALLEY,WA
2022 Budget-Other Funds
Detail Revenues by Type
2018 2019 2020 2021 2022
Amended Proposed
Actual Actual Actual Budget Budget
101-Street Fund
Utilities tax 1,854,641 1,563,981 1,388,026 1,000,000 932,000
Motor Vehicle Fuel(Gas)Tax 2,063,390 2,018,186 1,737,864 1,800,000 1,896,000
Multimodal Transportation Revenue 133,525 132,637 131,847 130,600 130,200
Right-of-Way Maintenance Fee 94,571 84,704 93,033 70,000 85,000
Investment Interest 17,504 4,022 829 4,000 500
Other Miscellaneous Revenues&Grants 97,958 23,911 55,441 10,000 10,000
Nonrecurring Transfer in-#001 0 0 0 2,552,600 2,820,419
Nonrecurring Transfer in-#122 0 620,000 364,439 0 0
Nonrecurring Transfer in-#312 0 907,544 1,364,706 0 0
4,261,589 5,354,985 5,136,185 5,567,200 5,874,119
103-Paths&Trails Fund
Motor Vehicle Fuel(Gas)Tax 8,703 8,512 7,330 8,700 8,000
Investment interest 390 186 71 200 100
9,093 8,698 7,401 8,900 8,100
104-Hotel/Motel Tax-Tourism Facilities Fund
Hotel/Motel Tax 415,295 454,283 283,720 400,000 400,000
Transfers in-#105 250,000 275,000 0 1,157,000 0
Investment interest 24,183 43,589 11,908 2,500 2,500
689,478 772,872 295,628 1,559,500 402,500
105-Hotel/Motel Tax Fund
Hotel/Motel Tax 646,975 743,852 443,244 750,000 600,000
Investment Interest 7,058 8,459 2,705 700 1,000
654,033 752,311 445,949 750,700 601,000
106-Solid Waste
Solid Waste Administrative fee 182,900 252,396 219,943 225,000 225,000
Solid Waste Road Wear fee 1,108,028 1,513,532 1,537,776 1,500,000 1,600,000
Grant Proceeds 0 0 0 0 0
Investment Interest 12,486 24,752 7,804 12,000 7,000
1,303,414 1,790,680 1,765,523 1,737,000 1,832,000
107-PEG Fund
Comcast PEG contribution 81,322 79,498 76,541 79,000 79,000
Investment Interest 971 2,096 596 0 0
82,293 81,594 77,138 79,000 79,000
108-Affordable&Supportive Housing Sales Tax
Affordable&Supportive Sales Tax 0 0 151,950 193,000 193,000
Investment Interest 0 0 83 0 0
0 0 152,033 193,000 193,000
122-Winter Weather Reserve Fund
FEMA Grant Proceeds 0 10,366 0 0 0
Investment Interest 5,354 9,899 1,147 1,900 800
Transfer in-#001 490,000 120,000 500,000 364,440 0
495,354 140,265 501,147 366,340 800
204-Debt Service-LTGO 03 Fund
Facilities District Revenue 414,050 432,150 459,500 480,800 501,200
Transfers in-#001 399,350 401,250 401,450 401,500 401,400
Transfers in-#301 82,000 82,475 80,375 80,775 81,100
Transfers in-#302 82,000 82,475 80,375 80,775 81,100
977,400 998,350 1,021,700 1,043,850 1,064,800
50
CITY OF SPOKANE VALLEY,WA
2022 Budget-Other Funds
Detail Revenues by Type
2018 2019 2020 2021 2022
Amended Proposed
Actual Actual Actual Budget Budget
301-REET 1 Capital Projects Fund
REET 1 -1st Quarter Percent 1,968,317 1,695,344 1,754,320 2,000,000 1,500,000
Investment Interest 47,045 61,383 14,742 3,000 2,000
2,015,362 1,756,727 1,769,062 2,003,000 1,502,000
302-REET 2 Capital Projects Fund
REET 2-2nd Quarter Percent 1,968,317 1,695,344 1,754,320 2,000,000 1,500,000
Investment Interest 61,879 80,784 22,425 5,500 5,000
2,030,196 1,776,128 1,776,745 2,005,500 1,505,000
303-Street Capital Projects Fund
Grant Proceeds 6,566,816 2,783,332 2,813,485 6,843,308 6,956,322
Developer Contributions 29,144 228,953 540,325 53,703 1,164,399
Investment Interest 0 586 0 0 0
Transfers in-#301 901,287 517,107 330,295 316,620 361,780
Transfers in-#302 1,031,071 (192,297) 149,678 1,662,684 1,113,649
Transfers in-#312 (547,287) 1,999,130 916,837 14,000 225,000
Transfers in-#315 0 0 0 80,000 150,000
7,981,031 5,336,811 4,750,619 8,970,315 9,971,150
309-Parks Capital Projects Fund
Grant Proceeds 1,605,948 1,114,049 1,334,842 525,260 126,100
Investment Interest 183 83 0 0 0
Transfers in-#001 583,206 1,334,369 2,941,166 195,000 160,000
Transfers in-#103 50,000 0 0 0 0
Transfers in-#312 289,661 262,599 131,985 1,032,686 4,522,420
2,528,998 2,711,100 4,407,993 1,752,946 4,808,520
310-Civic Facilities Capital Projects Fund
Investment Interest 14,049 16,700 3,679 800 1,300
14,049 16,700 3,679 800 1,300
311-Pavement Preservation Fund
Grants 1,422,404 3,665,905 98,281 0 1,029,000
Investment Interest 54,724 49,593 10,960 0 0
Transfers in-#001 962,700 972,300 982,023 991,843 1,001,800
Transfers in-#101 67,342 0 0 0 0
Transfers in-#106 1,000,000 1,608,028 1,513,532 1,537,776 1,600,000
Transfers in-#301 685,329 734,300 772,639 827,278 914,900
Transfers in-#302 685,329 734,300 772,638 827,279 914,900
4,877,828 7,764,426 4,150,073 4,184,176 5,460,600
312-Capital Reserve Fund
Sale of Land 405,056 0 0 109,400 0
Grant Proceeds 0 0 0 1,000,000 0
Investment Interest 126,565 225,908 58,187 7,500 10,000
Transfers in-#001 3,795,429 7,109,300 0 11,126,343 0
Transfers in-#309 0 0 200,000 0 0
Transfers in-#310 0 18,452 16,700 3,600 0
Transfers in-#313 0 88,589 0 0 0
4,327,050 7,442,249 274,887 12,246,843 10,000
313-City Hall Construction Fund
Investment Interest 1,416 953 0 0 0
2016 LTGO Bond Issue Proceeds/Premium 0 0 0 0 0
1,416 953 0 0 0
314-Railroad Grade Separation Projects Fund
Grant Proceeds 571,136 1,447,398 3,394,512 2,927,000 1,560,290
Investment Interest 16,591 15,883 412 0 0
Developer Contribution 0 0 0 0 308,592
Transfers in-#301 0 104,918 1,335,879 0 0
Transfers in-#302 (8,147) 0 0 287,921 0
Transfers in-#312 0 0 198,701 1,647,731 826,290
579,580 1,568,199 4,929,503 4,862,652 2,695,172
315-Transportation Impact Fees Fund
Transportation Impact Fees 0 0 0 150,000 200,000
0 0 0 150,000 200,000
316-Economic Development Capital Projects Fund
Transfer in-#312(fairgrounds building) 0 0 0 10,000 750,000
0 0 0 10,000 750,000
51
CITY OF SPOKANE VALLEY,WA
2022 Budget-Other Funds
Detail Revenues by Type
2018 2019 2020 2021 2022
Amended Proposed
Actual Actual Actual Budget Budget
402-Stormwater Management Fund
Stormwater Management Fee 1,920,509 1,936,362 1,910,349 1,900,000 1,910,000
Grant Proceeds-Nonrecurring 128,695 58,746 304 100,000 0
Investment Interest 40,465 48,642 10,726 40,000 2,000
2,089,669 2,043,750 1,921,379 2,040,000 1,912,000
403-Aquifer Protection Area Fund
Spokane County 462,980 469,429 426,234 460,000 460,000
Grant Proceeds 597,733 101,715 60,996 1,507,045 1,881,600
Investment Interest 28,620 37,329 9,135 2,000 1,900
1,089,333 608,473 496,365 1,969,045 2,343,500
501-Equipment Rental&Replacement Fund
Vehicle rentals-#001 30,000 30,000 28,000 31,300 31,300
Vehicle rentals-#101 21,250 21,250 14,500 10,250 10,250
Vehicle rentals-#101 (plow replace.) 77,929 77,929 48,500 60,500 60,500
Vehicle rentals-#402 12,750 12,750 14,000 6,750 6,750
Transfers in-#001 (CenterPlace kitchen reserve) 36,600 36,600 0 36,600 0
Transfers in-#001 (Additional Vehicle) 0 0 64,072 0 40,000
Transfers in-#101 (Additional dump bed truck) 0 0 0 0 80,000
Investment Interest 19,874 26,715 6,074 10,000 1,200
198,403 205,244 175,146 155,400 230,000
502-Risk Management Fund
Transfers in-#001 370,000 390,000 410,000 425,000 450,000
Investment Interest 2,135 2,124 248 0 0
372,135 392,124 410,248 425,000 450,000
632-Passthrough Fees&Taxes Fund
Fees&Taxes collected for other governments 0 0 372,072 399,687 400,000
0 0 372,072 399,687 400,000
Total of"Other Fund"Revenues 36,577,704 41,522,639 34,840,476 52,480,854 42,294,561
General Fund Revenues 46,699,819 49,401,371 53,098,200 48,314,019 53,832,700
Total Revenues 83,277,523 90,924,010 87,938,676 100,794,873 96,127,261
52
CITY OF SPOKANE VALLEY,WA
2022 Budget
Expenditures by Fund and Department
General Fund
Council $ 645,170
City Manager 1,471,305
City Attorney 747,890
Public Safety 31,366,434
Operations&Administrative
Deputy City Manager 295,477
Finance 1,571,443
Human Resources 330,321
City Hall Operations and Maintenance 400,020
Community&Public Works
Engineering 2,440,282
Economic Development 1,188,268
Building and Planning 2,631,423
Parks&Recreation
Administration 351,018
Maintenance 950,455
Recreation 330,687
Aquatics 568,700
Senior Center 36,801
CenterPlace 1,009,075
General Government 7,713,332
Total General Fund $ 54,048,101
Other Funds
101 Street Fund $ 6,039,619
105 Hotel/Motel Tax Fund 601,000
106 Solid Waste Fund 1,832,000
107 PEG Fund 73,000
122 Winter Weather Reserve Fund 500,000
204 LTGO Bond Debt Service Fund 1,064,800
301 REET 1 Capital Projects Fund 1,357,780
302 REET 2 Capital Projects Fund 2,109,649
303 Street Capital Projects Fund 9,971,150
309 Parks Capital Projects Fund 4,728,520
311 Pavement Preservation Fund 7,252,000
312 Capital Reserve Fund 7,723,710
314 Railroad Grade Separation Projects 2,775,263
315 Transportation Impact Fees Fund 150,000
316 Economic Development Capital Projects Fund 750,000 -
402 Stormwater Management Fund 2,443,926
403 Aquifer Protection Area 3,063,800 /
501 Equipment Rental&Replacement(ER&R) 522,500
502 Risk Management Fund 450,000
632 Passthrough Fees&Taxes Fund 400,000
Total Other Funds $ 53,808,717
Total All Funds $ 107,856,818
53
CITY OF SPOKANE VALLEY, WA
2022 General Fund Expenditures
$54,048,101
Public Safety
58%
Community&Public Works
12%
shd
City Hall Operations
1%
111°1/-
Operations&Administrative Parks& Recreation
4% 6%
Council& Executive
5%
General Government
14%
54
CITY OF SPOKANE VALLEY, WA
2022 City Wide Expenditures
$ 107,856,818
Capital Projects Funds General Government
34% 7%
Risk Management
7 0%
-Debt Service
1%
________Stormwater&APA Funds
5%
Other Activities
Tourism Promotion 3%
1%
Street Fund-
6%
Parks& Recreation
3% _
Community&Public Works
6%
Council/Executive/Ops&
Admin Public Safety
5% 29%
55
CITY OF SPOKANE VALLEY,WA
2022 Budget
General Fund Expenditures by Department and Type
Wages, Benefits Services& Capital
&Payroll Taxes Supplies Charges Intergovernmental Interfund Expenditures Total
City Council $ 314,570 $ 5,500 $ 325,100 $ 0 $ 0 $ 0 $ 645,170
City Manager 1,260,905 6,800 198,600 0 0 5,000 1,471,305
City Attorney 655,734 3,505 88,651 0 0 0 747,890
Public Safety 23,126 42,100 396,300 29,425,908 0 1,479,000 31,366,434
Operations&Administrative
Deputy City Manager 254,877 600 40,000 0 0 0 295,477
Finance 1,539,543 3,400 28,500 0 0 0 1,571,443
Human Resources 302,561 1,200 26,560 0 0 0 330,321
City Hall Operations and Maintenance 205,520 27,000 167,500 0 0 0 400,020
Community&Public Works
Engineering 2,144,619 30,500 265,163 0 0 0 2,440,282
Economic Development 767,023 3,200 418,045 0 0 0 1,188,268
Building and Planning 2,250,373 39,050 342,000 0 0 0 2,631,423
Parks&Recreation
Administration 290,768 3,500 56,750 0 0 0 351,018
Maintenance 0 2,500 947,955 0 0 0 950,455
Recreation 239,707 12,400 78,580 0 0 0 330,687
Aquatics 0 2,000 566,700 0 0 0 568,700
Senior Center 29,976 1,600 5,225 0 0 0 36,801
CenterPlace 553,141 83,774 372,160 0 0 0 1,009,075
General Government 0 159,413 1,254,000 260,300 4,873,619 1,166,000 7,713,332
Total $ 10,832,443 $ 428,042 $ 5,577,789 $ 29,686,208 $ 4,873,619 $ 2,650,000 $ 54,048,101
56
CITY OF SPOKANE VALLEY,WA
2022 Budget
General Fund Department Changes from 2021 to 2022
Difference Between
2021 2021 2021 and 2022
Adopted Amended 2022 Increase Decrease)
Budget Budget Budget $
City Council
Wages,Payroll Taxes&Benefits 301,266 308,372 314,570 6,198 2.01%
Supplies 5,500 5,500 5,500 0 0.00%
Services&Charges 324,800 324,800 325,100 300 0.09%
Total 631,566 638,672 645,170 6,498 1.02%
City Manager
Wages,Payroll Taxes&Benefits 1,087,699 1,087,699 1,260,905 173,206 15.92%
Supplies 6,800 6,800 6,800 0 0.00%
Services&Charges 63,590 81,340 198,600 117,260 144.16%
Total 1,158,089 1,175,839 1,466,305 290,466 24.70%
City Attorney
Wages,Payroll Taxes&Benefits 627,353 627,353 655,734 28,381 4.52%
Supplies 4,185 4,185 3,505 (680) (16.25%)
Services&Charges 87,055 87,055 88,651 1,596 1.83%
Total 718,593 718,593 747,890 29,297 4.08%
Public Safety
Non-Departmental(Fines&Forfeits) 485,900 0 0 0 0.00%
Wages/Payroll Taxes/Benefits 19,000 19,000 23,126 4,126 21.72%
Supplies 52,000 52,000 42,100 (9,900) (19.04%)
Other Services and Charges 277,715 277,715 313,300 35,585 12.81%
Intergovernmental Services 27,267,000 27,549,146 29,425,908 1,876,762 6.81%
Total 28,101,615 27,897,861 29,804,434 1,906,573 6.83%
Deputy City Manager
Wages,Payroll Taxes&Benefits 243,944 243,944 254,877 10,933 4.48%
Supplies 700 700 600 (100) (14.29%)
Services&Charges 40,200 40,200 40,000 (200) (0.50%)
Total 284,844 284,844 295,477 10,633 3.73%
Finance/IT
Wages,Payroll Taxes&Benefits 1,476,684 1,476,684 1,539,543 62,859 4.26%
Supplies 3,000 3,000 3,400 400 13.33%
Services&Charges 20,975 20,975 28,500 7,525 35.88%
Total 1,500,659 1,500,659 1,571,443 70,784 4.72%
Human Resources
Wages,Payroll Taxes&Benefits 293,505 293,505 302,561 9,056 3.09%
Supplies 1,000 1,000 1,200 200 20.00%
Services&Charges 24,035 24,035 26,560 2,525 10.51%
Total 318,540 318,540 330,321 11,781 3.70%
City Hall Operations&Maintenance
Wages,Payroll Taxes&Benefits 106,593 179,101 205,520 26,419 14.75%
Supplies 27,000 27,000 27,000 0 0.00%
Services&Charges 167,500 167,500 167,500 0 0.00%
Total 301,093 373,601 400,020 26,419 7.07%
Community&Public Works-Engineering
Wages,Payroll Taxes&Benefits 1,855,308 1,855,308 2,144,619 289,311 15.59%
Supplies 30,500 30,500 30,500 0 0.00%
Services&Charges 212,834 212,834 265,163 52,329 24.59%
Total 2,098,642 2,098,642 2,440,282 341,640 16.28%
Community&Public Works-Economic Dev
Wages,Payroll Taxes&Benefits 639,017 685,316 767,023 81,707 11.92%
Supplies 3,000 3,200 3,200 0 0.00%
Services&Charges 403,745 408,545 418,045 9,500 2.33%
Total 1,045,762 1,097,061 1,188,268 91,207 8.31%
Continued to next page
57
CITY OF SPOKANE VALLEY,WA
2022 Budget
General Fund Department Changes from 2021 to 2022
Difference Between
2021 2021 2021 and 2022
Adopted Amended 2022 Increase Decrease)
Budget Budget Budget $
Continued from previous page
Community&Public Works-Building&Planning
Wages,Payroll Taxes&Benefits 2,134,016 2,061,508 2,250,373 188,865 9.16%
Supplies 35,050 35,050 39,050 4,000 11.41%
Services&Charges 318,000 318,000 342,000 24,000 7.55%
Total 2,487,066 2,414,558 2,631,423 216,865 8.98%
Parks&Rec-Admin
Wages,Payroll Taxes&Benefits 292,667 292,667 290,768 (1,899) (0.65%)
Supplies 5,000 5,000 3,500 (1,500) (30.00%)
Services&Charges 58,800 57,760 56,750 (1,010) (1.75%)
Total 356,467 355,427 351,018 (4,409) (1.24%)
Parks&Rec-Maintenance
Supplies 3,500 3,500 2,500 (1,000) (28.57%)
Services&Charges 936,503 936,503 947,955 11,452 1.22%
Total 940,003 940,003 950,455 10,452 1.11%
Parks&Rec-Recreation
Wages,Payroll Taxes&Benefits 230,484 230,484 239,707 9,223 4.00%
Supplies 9,150 9,150 12,400 3,250 35.52%
Services&Charges 88,900 88,900 78,580 (10,320) (11.61%)
Total 328,534 328,534 330,687 2,153 0.66%
Parks&Rec-Aquatics
Supplies 2,000 2,000 2,000 0 0.00%
Services&Charges 508,053 508,053 536,700 28,647 5.64%
Total 510,053 510,053 538,700 28,647 5.62%
Parks&Rec-Senior Center
Wages,Payroll Taxes&Benefits 28,303 28,303 29,976 1,673 5.91%
Supplies 1,600 1,600 1,600 0 0.00%
Services&Charges 5,500 5,500 5,225 (275) (5.00%)
Total 35,403 35,403 36,801 1,398 3.95%
Parks&Rec-CenterPlace
Wages,Payroll Taxes&Benefits 542,938 542,938 553,141 10,203 1.88%
Supplies 85,537 85,537 83,774 (1,763) (2.06%)
Services&Charges 343,739 343,739 333,460 (10,279) (2.99%)
Total 972,214 972,214 970,375 (1,839) (0.19%)
General Government
Supplies 81,400 81,400 159,413 78,013 95.84%
Services&Charges 813,050 813,050 1,254,000 440,950 54.23%
Intergovernmental Services 372,930 372,930 260,300 (112,630) (30.20%)
Capital outlays 30,000 30,000 30,000 0 0.00%
Total 1,297,380 1,297,380 1,703,713 406,333 31.32%
Transfers out-#204 401,500 401,500 401,400 (100) (0.02%)
Transfers out-#309 160,000 160,000 160,000 0 0.00%
Transfers out-#311
Pavement Preservation 991,843 991,843 1,001,800 9,957 1.00%
Transfers out-#501 36,600 36,600 0 (36,600) (100.00%)
Transfers out-#502 425,000 425,000 450,000 25,000 5.88%
Total recurring expenditures 45,101,466 44,972,827 48,415,982 3,443,155 7.66%
Continued to next page
58
CITY OF SPOKANE VALLEY,WA
2022 Budget
General Fund Department Changes from 2021 to 2022
Difference Between
2021 2021 2021 and 2022
Adopted Amended 2022 Increase Decrease)
Budget Budget Budget $
Continued from previous page
Summary by Category
Wages,Payroll Taxes&Benefits 9,878,777 9,932,182 10,832,443 900,261 9.06%
Supplies 356,922 357,122 428,042 70,920 19.86%
Services&Charges 4,694,994 4,716,504 5,426,089 709,585 15.04%
Transfers out-#204 401,500 401,500 401,400 (100) (0.02%)
Transfers out-#309 160,000 160,000 160,000 0 0.00%
Transfers out-#311 991,843 991,843 1,001,800 9,957 1.00%
Transfers out-#501 36,600 36,600 0 (36,600) (100.00%)
Transfers out-#502 425,000 425,000 450,000 25,000 5.88%
Non-Departmental(fines&forfeits) 485,900 0 0 0 0.00%
Intergovernmental Svc(public safety) 27,267,000 27,549,146 29,425,908 1,876,762 6.81%
Intergovernmental Svc 372,930 372,930 260,300 (112,630) (30.20%)
Capital outlay 30,000 30,000 30,000 0 0.00%
45,101,466 44,972,827 48,415,982 3,443,155 7.66%
59
Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2022 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 2021
• Updated and adopted a 2022 State Legislative Agenda.
• Updated and adopted a Federal Legislative Agenda.
• Worked with State and Federal Legislators and Lobbyists on behalf of City interests including virtual lobbying efforts.
• Acquired 17.7 acres of land in the Ponderosa portion of the City for future park development at a cost of$1.6 million.
• Acquired 45 acres of land in the northeast portion of the City for future park development at a cost of$2.1 million.
• Applied for and received an RCO grant in the amount of$1 million that partially reimbursed the$2.1 million acquisition
fee.
• Authorized Staff to complete frontage improvements including roads,curb and gutter and utilities surrounding
Balfour Park and the site of the future Spokane County Library District library structure.
• Authorized Staff to continue to collaborate with the Spokane County Library District to design a new library and
renovate and expand Balfour Park. The City's portion of the project will be limited to the park but bidding the two
projects together should yield a much more favorable construction price than if each entity were to bid separately.
• Worked with a developer to reallign a portion of Garland Avenue so they could complete a 1.3 million square foot
distribution facility that is anticipated to employ 4,000 workers. Cost of the reallignment was born by the developer.
• Adopted a balanced 2022 Budget that met our goals of 1)having recurring revenues exceed recurring expenditures,
and 2)maintained an ending fund balance of at least 50%of recurring expenditures.
• Authorized Staff to create a Street Sustainabilty Committee whose mission was to develop a pavement management
plan for the City.
• Began the process of researching and discussing how to best utilize$16 million of American Rescue Plan Act(ARPA)
to address the economic and social impacts of the COVID-19 pandemic.
Goals for 2022
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)Actively pursue a plan to sustain the City's Pavement Management 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)Sustain and expand where possible,economic development efforts including the retention and expansion of
existing businesses and recruitment of new businesses. Too,actively partner with local,state and national partners
to support the economic and community recovery from the impact of the COVID-19 pandemic.
5)Continue to foster relationships with federal,state,county and local legislators.
6)Pursue financing for Balfour Park and Appleway Trail amenities,and continue the acquisition of park land.
7)Pursue financing for design and construction of connections between the Appleway Trail, Balfour Park, Dishman
Hills,the Centennial Trail and Spokane Valley Riverloop Trail,creating where possible,a continuous loop for users.
8)Maximize the law enforcement contract to address 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)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 major policy considerations from the 2021
State Legislative Session,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)
60
Fund:001 General Fund Spokane Valley
Dept: 011 Legislative Branch 2022 Budget
(continued from prior page)
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Mayor 1.0 1.0 1.0 1.0 1.0
Council 6.0 6.0 6.0 6.0 6.0
Total FTEs 7.0 7.0 7.0 7.0 7.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 198,884 $ 262,268 $ 274,379 $ 308,372 $ 314,570
Supplies 6,923 5,489 1,716 5,500 $ 5,500
Services&Charges 197,306 295,366 252,247 324,800 $ 325,100
Total Legislative Branch $ 403,113 $ 563,123 $ 622,187 $ 638,672 $ 645,170
61
Fund:001 General Fund Spokane Valley
Dept:013 Executive Branch 2022 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 2021
• Worked to support City Council's 2021 Goals as referenced in the Legislative Branch Budget.
• Worked with all City departments to update the 2021 Business Plan that is a precursor to the development of the 2022
Budget which is accomplished by linking community priorities,financial projections and City Council Goals.
• Prepared a 2022 City Budget with status quo levels of service.
• Worked with Council and Staff to prepare a 2021 State Legislative Agenda.
• Worked with Council and Staff to update our Federal Legislative Agenda.
• Worked with State and Federal Legislators and Lobbyists on behalf of City interests including virtual lobbying in
Olympia and Washington D.C.
• Worked with Council and Staff in the set-up of a Street Sustainability Committee that was charged with assisting the
City to develop a sustainable Pavement Management Program including Stree O&M Fund#101 and Pavement
Preservation Fund#311.
Goals for 2022
• 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 2022 Goals as referenced under the Legislative Branch Budget.
• Present Council with a balanced 2023 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 2023 State and Federal Legislative Agendas for Council consideration.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
City Manager 1.0 1.0 1.0 1.0 1.0
City Clerk 1.0 1.0 1.0 1.0 1.0
Deputy City Clerk 1.0 1.0 1.0 1.0 1.0
Administrative Analyst 1.0 1.0 1.0 1.0 1.0
Senior Administrative Analyst 1.0 1.0 1.0 1.0 1.0
Administrative Assistant(CC) 1.0 0.5 0.5 0.5 0.5
Project Manager 0.0 0.0 0.0 0.0 1.0
Executive Assistant(CM) 1.0 1.0 1.0 1.0 1.0
Housing&Homeless Services Coordinator 0.0 0.0 1.0 1.0 1.0
Total FTEs 7.0 6.5 7.5 7.5 8.5
Budget Detail
Wages,Payroll Taxes&Benefits $ 783,650 $ 830,903 $ 856,945 $ 1,087,699 $ 1,260,905
Supplies 3,470 3,750 3,026 6,800 6,800
Services&Charges 48,380 53,604 22,352 81,340 198,600
Nonrecurring expenditures 7,341 0 0 5,000 5,000
Total City Manager Division $ 842,841 $ 888,257 $ 882,323 $ 1,180,839 $ 1,471,305
62
Fund:001 General Fund Spokane Valley
Dept:013 2022 Budget
Executive Branch
015-City Attorney Division
Accomplishments for 2021
• Provided substantial assistance to Council and staff regarding response to COVID-19 pandemic,including ARPA/
CLFR funding.
• Assisted with various litigation cases against the City.
• Provided significant assistance to Council and other staff regarding affordable housing and homelessness issues,
including issues related to funding affordable housing,available funding resources,adoption of the City's Housing
Action Plan,land use issues related to affordable housing and homeless shelters including assistance with interim
regulations related to transitional housing and emergency shelters,regional collaboration,and enforcement options.
• Assisted in drafting amendments to chapter 7.50 relating to public camping in response to changes in state law.
• Provided legal support to Code Enforcement for prosecuting and abating nuisance cases.
• Assisted staff and Council in drafting legislative agenda for state and federal lobbying efforts,primarily aimed at
securing additional funding for the Pines GSP,Sullivan Corridor,Spokane River North Loop Trail,and Fairgrounds
projects.
• Provided support to senior staff regarding pursuit of City Hall Council Chambers curved wall construction defect
issues.
• Assisted staff in property acquisition issues associated with capital projects.
• Assisted staff on numerous issues relating to the Barker GSP,the Pines GSP, Barker Corridor,and Sullivan/
Wellesley projects.
• Conducted various trainings for Council, Planning Commission,the Lodging Tax Advisory Committee,and staff.
• Assisted with 2021 lodging tax revenue distributions,including revisions resulting from COVID.
• Assisted Council with analyzing future Tourism Promotion Area options.
• Represented City in negotiating and drafting new SRTC interlocal agreement.
• Assisted in finalizing the Flora park, Ponderosa park,and other strategic property acquisitions.
• Significant involvement in a number of land use and permitting issues,including conducting administrative hearings,
appeals,and litigation before the Hearing Examiner and in Superior Court.
• Acted as City liaison with regional entities on a broad range of criminal justice and mental health issues,including a
restructuring of the Spokane Regional Law and Justice Council.
• Responded to numerous public record issues,including review of records.
• Drafted updated Hearing Examiner rules of procedure for conducting hearings and appeals.
• Assisted with development and adoption of City's recycling contamination reduction and outreach plan.
• Provided support to City Council and staff for adoption of the City's required periodic update to its Shoreline Master
Program.
• Assisted with 2021 Street Sustainability Committee.
• Assisted with development and adoption of transportation impact fees for North Pines and Mirabeau Meadows
areas.
• Assisted with responding to proposed City of Spokane utility tax that would directly impact City of Spokane Valley
Goals for 2022
• To have a fully-operational City Attorney's office.
- Review processes.
- Monitor workload and workload changes.
- Track response times.
- Identify deficient areas.
• To assist other departments in analyzing and mapping existing processes to determine compliance with the law
and whether higher levels of customer service can be achieved.
- Maintain and update all form contracts used by all departments.
- Attend internal planning meetings to identify and resolve potential issues.
- Review and revise administrative policies and procedures as appropriate.
• Provide legal support to other departments and to the City Council to develop and adopt necessary development
regulations to implement the Comprehensive Plan.
• Negotiate and draft utility franchise agreements on an as-needed basis with utility providers.
- Finalize and begin negotiations to establish and update franchise agreements.
• Assist Economic Development to identify options for economic development.
- Assist with development of functional economic development tools.
• Assist other departments in identifying and purchasing properties having long-term strategic benefit for the City.
(continued on next page)
63
Fund:001 General Fund Spokane Valley
Dept:013 2022 Budget
Executive Branch
(continued from prior page)
015-City Attorney Division
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
City Attorney 1.0 1.0 1.0 1.0 1.0
Deputy City Attorney 1.0 1.0 1.0 1.0 1.0
Attorney 0.5 0.5 1.0 1.0 1.0
Administrative Assistant-Legal 1.0 1.0 1.0 1.0 1.0
Total FTEs 3.5 3.5 4.0 4.0 4.0
Interns 2.0 2.0 2.0 2.0 2.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 472,873 $ 510,618 $ 593,161 $ 627,353 $ 655,734
Supplies 1,340 1,220 1,573 4,185 3,505
Services&Charges 49,896 53,911 41,973 87,055 88,651
Nonrecurring expenditures 5,919 0 0 0 0
Total City Attorney Division $ 530,028 $ 565,749 $ 636,707 $ 718,593 $ 747,890
64
Fund:001 General Fund Spokane Valley
Dept:016 Public Safety 2022 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 $ 2,337,800
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 25,392,127
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 1,714,507
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 330,000
services to include licensing,care and treatment of lost
or stray animals,and response to potentially dangerous animal
confrontations.
Non-Departmental
Grant expenditures 30,000
Total Recurring Expenditures 29,804,434
Nonrecurring Expenditures:
Building repair and office furniture 83,000
Law Enforcement vehicles 1,455,000
Radar trailers 24,000
Total Nonrecurring Expenditures 1,562,000
Total Recurring and Nonrecurring Expenditures $31,366,434
65
City of Spokane Valley
2022 Budget
016-Public Safety
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Recurring:
Judicial System:
District Court Contract $ 836,995 $ 888,965 $ 766,207 $ 925,000 $ 1,033,823
Public Defender Contract 788,302 745,088 656,464 750,000 811,915
Prosecutor Contract 457,949 424,896 354,499 450,000 350,000
Pretrial Services Contract 105,793 109,783 111,666 120,000 142,062
Subtotal Judicial System 2,189,039 2,168,732 1,888,836 2,245,000 2,337,800
Law Enforcement System:
Sheriff Contract 20,177,258 20,272,826 21,706,440 23,354,146 24,958,601
Emergency Management 92,296 89,425 90,324 100,000 85,000
Wages, Payroll Taxes&Benefits 9,802 16,164 22,077 19,000 23,126
Operating Supplies 2,346 72 16,112 0 1,600
Clothing&Uniform 358 636 0 0 500
Repair&Maintenance Supplies 2,730 11,208 8,534 12,000 10,000
Professional Services 3,373 3,773 0 4,000 0
Cell Phone 278 469 0 0 0
Registration 0 70 0 0 0
Electricity/Gas 16,505 16,579 19,164 18,000 20,000
Water 1,806 1,762 1,683 2,000 2,000
Sewer 1,348 1,079 777 2,000 1,000
Waste Disposal 585 0 38 0 0
Janitorial Services 32,325 28,631 35,366 30,000 36,500
Law Enf. Bldg Repair&Maint 26,235 16,706 46,237 20,000 52,000
Taxes and Assessments 715 715 795 715 800
Equipment Rental 0 767 0 1,000 0
Miscellaneous Service 0 0 0 200,000 200,000
False Alarm Bank Fees 404 809 744 0 1,000
Subtotal Law Enforcement)Systen 20,368,364 20,461,691 21,948,291 23,762,861 25,392,127
Jail System:
Jail Contract 1,249,948 1,493,325 1,282,843 1,500,000 1,714,507
Subtotal Jail System 1,249,948 1,493,325 1,282,843 1,500,000 1,714,507
Other:
Fines&Forfeitures State Remittance 495,683 441,880 0 0 0
Animal Control Contract 299,139 306,509 313,046 350,000 330,000
Non-Capital Equipment for JAG Grant 0 0 30,309 40,000 30,000
Subtotal Other 794,822 748,389 343,356 390,000 360,000
Subtotal Recurring 24,602,173 24,872,137 25,463,325 27,897,861 29,804,434
Nonrecurring:
Police Ahletic League Grant 0 4,069 1,263 0 0
Building Repair and Maintenance 0 0 0 92,000 58,000
Carpet and Workstation Replacement 0 59,272 0 0 25,000
Replace handguns and speed trailer 0 0 0 48,900 24,000
Law Enforcement Vehicles 0 0 0 0 1,455,000
Full Facility Generator 0 141,690 86,109 0 0
Capital outlay-DEMS/Tasers/BodyCams 0 0 0 109,608 0
Capital outlay-CAD/RMS 22,372 0 0 0 0
Subtotal Nonrecurring 22,372 205,031 87,372 250,508 1,562,000
Total Public Safety $24,624,545 $25,077,168 $25,550,697 $28,148,369 $31,366,434
66
City of Spokane Valley
2022 Budgeted Contract Expenditures
$30,000,000
Sheriff
Contract,
24,958,601
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
Public Law Enf. Jail
District Court Defender Bldg Emergency Contract, Animal
Contract, Prosecutor Control
Contract, Maintenance Management 1,714,507
$1,033,823 811,915 Contract, Contract,
Contract, Contract,
350,000 ■ 330,000
52,000 85,000
67
Fund:001 General Fund Spokane Valley
Dept:018 Operation&Administrative Services 2022 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 2021
• Initiated construction of the Barker Grade Separation Project.
• Conducted Council discussions on localized and city wide traffic impact fees for new development.
• Completed preliminary design of the Pines Grade Separation Project.
• Continued to seek funding for the Pines Grade Separation Project through State and Federal grant programs.
• Completed repairs to several City Hall systems.
Goals for 2022
• Support the 2020 Goals of the Legislative and Executive Branch.
• Work with the City Manager and Staff to develop the 2023 Budget and Business Plan.
• Complete construction of the Barker Grade Separation Project.
• Continue to seek funding of the Pines Grade Separation Project.
• Complete the design for the Pines Grade Separtion Project.
• Continue to oversee the repairs to City Hall.
• Expand the implementation of traffic impact fees within the City.
• Identify annexation areas to allow continued growth.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Deputy City Manager 1.0 1.0 1.0 1.0 1.0
Office Assistant I 1.0 0.0 0.0 0.0 0.0
Office Assistant II 1.0 0.0 0.0 0.0 0.0
Total FTEs 3.0 1.0 1.0 1.0 1.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 354,918 $ 222,070 $ 231,245 $ 243,944 $ 254,877
Supplies 425 0 0 700 600
Services&Charges 83,335 37,162 37,933 40,200 40,000
Nonrecurring Software Purchase(Q-Alert) 13,195 0 0 0 0
Total Deputy City Manager Division $ 451,873 $ 259,232 $ 269,178 $ 284,844 $ 295,477
68
Fund:001 General Fund Spokane Valley
Dept:018 Operation&Administrative Services 2022 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 2021
• Coordinated and administered consulting services to determine new financial sorftware to replace the Eden Financial
System which has reached end of life.
• Completed the 2020 Comprehensive Annual Financial Report by the deadline of May 30,2021,and received a"clean
audit opinion."
• Maintained a consistent level of service in payroll,accounts payable,budget development,periodic and annual
financial report preparation and information technology services.
• Worked 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.
• Implemented Office 365 for all City computers.
• Continued with the ongoing process of refining the replacement program for IT resources.
• Implemented Laserfische Workflow for City contract approval and invoice approval processes.
• Worked with the City Attorney's Office to research the American Rescue Plan Act(ARPA)and the Coronavirus
Local Recovery Funds(CLFR)under that Act. Began the process of leading Council through the allocation of the
City's$16 million in CLFR funds.
• Worked with Community and Public Works to provide educational materials for the Street Sustainability Committee.
Also,participated in meetings for the Street Sustainability Committee,including presenting on funding history and
potential options for the Pavement Management Program.
Goals for 2022
• Begin the implementation of new Financial System Software.
• Maintain a consistent level of service in payroll,accounts payable,budget development,periodic and annual financial
report preparation and information technology services.
• Continue to 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.
• Complete the 2021 Annual Financial Report by May 30,2022 and receive a"clean audit opinion"from the Washington
State Auditor's Office.
• Continue with the ongoing process of refining the replacement program for IT hardware resources and update the
existing inventory of all related equipment currently deployed. Continue to assess the City's cybersecurity risks and
propose mitigating measures.
Continue to implement Laserfiche Workflow for additional City processes when applicable.
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Fund:001 General Fund Spokane Valley
Dept:018 Operation&Administrative Services 2022 Budget
(continued from prior page)
014-Finance Division
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Finance Director 1.00 1.00 1.00 1.00 1.00
Accounting Manager 1.00 1.00 1.00 1.00 1.00
Accountant/Budget Analyst 3.75 3.75 3.75 3.75 3.75
Accounting Technician 2.00 2.00 2.00 2.00 2.00
IT Manager 0.00 0.00 1.00 1.00 1.00
IT Specialist 3.00 3.00 2.00 2.00 2.00
GIS/Database Administrator 1.00 1.00 1.00 1.00 1.00
Total FTEs 11.75 11.75 11.75 11.75 11.75
Budget Detail
Wages,Payroll Taxes&Benefits $ 1,269,966 $ 1,275,580 $ 1,300,812 $ 1,476,684 $ 1,539,543
Supplies 3,350 2,798 3,089 3,000 3,400
Services&Charges 20,667 18,113 18,131 20,975 28,500
Total Finance Division $ 1,293,983 $ 1,296,491 $ 1,322,032 $ 1,500,659 $ 1,571,443
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Fund:001 General Fund Spokane Valley
Dept:018 Operation&Administrative Services 2022 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 2021
• Successfully bargain a successor Collective Bargaining Agreement with Local 270v.
• Supported departments in the Cities return from COVID-19 precautions.
• Increased timely completion of annual employee reviews.
• Examined employee benefit options to target employee needs and reduce employment expenses.
• Provided Anti-Harassment and Equal Employment Opportunity training to employees and Supervisors.
Goals for 2022
• Implement personnel changes related to 2021 Collective Bargaining.
• Attain the AWC WellCity Award for 2022.
• Reassess City property valuation for Washington Cities Insurance Authority coverage.
• Provide Anti-Discrimation training for employees of the City.
• Explore opportunities to reduce employee turnover and decrease the time to fill vacancies.
Budget Summary
2018 2019 2020 2021 2021
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Human Resource Manager 1.0 1.0 1.0 1.0 1.0
Human Resource Technician 1.0 1.0 1.0 1.0 1.0
Total FTEs 2.0 2.0 2.0 2.0 2.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 251,995 $ 268,140 $ 278,542 $ 293,505 $ 302,561
Supplies 1,227 1,888 1,482 1,000 1,200
Services&Charges 21,949 23,302 20,950 24,035 26,560
Total Human Resources Division $ 275,171 $ 293,330 $ 300,975 $ 318,540 $ 330,321
71
Fund:001 General Fund Spokane Valley
Dept:033 City Hall Operations and Maintenance 2022 Budget
The Parks, Recreation&Facilities Director provides management and oversight of the City's facilities.This department is
responsible for the overall operations and maintenance of the City Hall facility,the City's Valley Precinct facility,
CenterPlace and the Street Maintenance Shop. The Facilities Department is resposible for,among other things,grounds
maintenance,jaitorial services,lighting,and maintenance of the HVAC and other building systems.
Accomplishments for 2021
• Continued options for cost savings related to contract services:landscape maintenance,etc.
• Monitored maintenance tracking system in order to prioritize work.
• Continued to coordinate maintenance activities with SVPD Precinct staff.
• Continued to coordinate maintenance activities with Street Maintenance Shop staff.
• Coordinated emergency preparedness drills with affected staff and coordinating agencies.
Goals for 2022
• Continue options for cost savings related to contract services:landscape maintenance,etc.
• Continue to monitor maintenance tracking system in order to prioritize work.
• Continue to coordinate maintenace activities with City Hall staff.
• Continue to coordinate maintenance activities with SVPD Precinct staff.
• Continue to coordinate maintenance activities with Street Maintenance Shop staff.
• Continue to coordinate maintenance activites with CenterPlace staff.
• Coordinate emergency preparedness drills with affected staff and coordinating agencies.
• Continue to coordinate City Hall repairs
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Maintenance Worker-Facilities 1.0 1.0 1.0 2.0 2.0
Total FTEs 1.0 1.0 1.0 2.0 2.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 74,264 $ 86,534 $ 102,136 $ 179,101 $ 205,520
Supplies 27,757 32,920 27,611 27,000 27,000
Services&Charges 163,323 156,699 183,508 167,500 167,500
Nonrecurring expenditures 0 174,807 295,923 0 0
Total Administrative Division $ 265,344 $ 450,960 $ 609,178 $ 373,601 $ 400,020
72
Fund:001 General Fund Spokane Valley
Dept:040 Community&Public Works 2022 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 2021
• Implemented approved capital projects.
• Administered the construction phase of the Barker Road Grade Separation Project.
• Advanced the preliminary engineering and right-of-way phase of the Pines Road Grade Separation Project.
• Continued pursuing opportunities to fund the completion of the Pines Road Grade Separation Project.
• Administered and manage state and federal funds received for capital projects.
• Assisted in the preparation of grant applications for capital projects.
• Continued to coordinate regional transportation issues with Spokane Regional Transportation Council,adjoining
municipalities,and the Washington State Department of Transportation.
• Developed City Code to implement Transportation Impact Fees for the South Barker Road Corridor.
• Maintained development engineering plan review times of less than two weeks.
Goals for 2022
• Implement approved capital projects.
• Administer the construction phase of the Barker Road Grade Separation Project.
• Advance the preliminary engineering and right-of-way phase of the Pines Road Grade Separation Project.
• Continue pursuing opportunities to fund the 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.
• Begin the process of developing a city-wide,comprehensive Asset Management Program.
• Begin a review of the City's adopted Street Standards,providing updates where necessary.
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Fund:001 General Fund Spokane Valley
Dept:040 Community&Public Works 2022 Budget
(continued from prior page)
041 -Engineering Division
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Administrative Assistant 2.0 2.0 2.0 2.0 2.0
Assistant Engineer 0.0 0.45 0.20 0.70 2.20 *
City Engineer 1.0 1.0 1.0 1.0 1.0
CAD Manager 0.0 0.0 0.0 0.0 0.5 *
Engineer 1.0 0.5 1.0 1.0 0.5 *
Engineering Manager 1.0 1.0 1.0 1.0 1.0
Engineering Tech I 1.0 1.5 1.5 1.5 1.5 *
Engineering Tech II 0.5 0.75 0.75 0.75 0.95 *
Main/Construction Inspector 2.0 2.0 2.0 2.0 2.0
Planning Grants Engineer 0.0 0.375 0.375 0.375 0.375 *
Senior Dev Engineer 1.0 1.0 1.0 1.0 1.0
Senior Engineer-Proj Mgmt. 1.5 1.7 1.7 1.7 1.7 *
Water Resource Sr.Engineer 1.0 1.0 1.0 1.0 1.0
Total FTEs 12.0 13.275 13.525 14.025 15.725
Budget Detail
Wages,Payroll Taxes&Benefits $ 1,234,170 $ 1,472,750 $ 1,381,989 $ 1,855,308 $ 2,144,619
Supplies 22,772 30,616 18,187 30,500 30,500
Services&Charges 149,142 200,147 207,293 212,834 265,163
Total Engineering Division $ 1,406,084 $ 1,703,513 $ 1,607,469 $ 2,098,642 $ 2,440,282
* 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 Storm water Fund#402.
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Fund:001 General Fund Spokane Valley
Dept:040 Community&Public Works 2022 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 2021
• Implemented the retail recruitment strategy.
• Collaborated with the private sector to facilitate the successful development of Mirabeau Point.
• Continued industry recruitment,retention and expansion.
• Developed marketing campaigns to promote business recruitment,retention and expansion.
• Collaborated with economic development partners and related service providers.
• Identified infrastructure improvements needed to foster economic development.
• Used CDBG funds to support economic vitality in low and moderate income areas.
• Seek grants to support economic development initiatives.
• Coordinated the development and adopt the Housing Action Plan.
• Facilitated the development and adopt the Shoreline Master Program update.
• Reviewed and process city and privately initiated amendments to the Comprehensive Plan.
• Developed homelessness goals and policies to provide direction to City leaders.
• Continued to analyze impacts of COVID-19 on city businesses and provide guidance to improve local economy.
• Worked with partners to enhance existing events,including state of the city,and bring new events to Spokane Valley.
• Developed marketing campaigns to promote city events in 2021 to enhance tourism.
• Enhanced the Economic Development website content to attract skilled labor,with an emphasis on remote workers.
• Enhanced the use of video as a communications tool and strategy on city websites and in social media.
• Developed strategies to enhance business connections to Appleway Trail,as identified in 2020 CERB study.
• Utilized new and existing social media platforms to increase citizen pride and the public's awareness of city services.
• Produced semi-annual newsletter informing citizens of current projects,services and events.
• Continued to develop a PIO group of city,county and emergency services that meets periodically.
• Increased media contacts and establish and retain media relationships for greater sharing of city services.
• Partnered with Parks and Recreation to publicize programs,events and related construction projects.
• Created and uploaded new messages quarterly for the phone system about city services,programs and events.
• Continued evaluating city website to determine potential improvements to design,navigation and content.
• Gathered updated high resolution photos of City Council,CenterPlace,area parks and scenic sites.
Goals for 2022
• Develop marketing campaigns to promote 2022 city events that encourage citizen participation and enhance tourism.
• Develop targeted marketing campaigns to promote opportunities for business recruitment and expansion in the city.
• Enhance the use of video as a communications tool and strategy on city-sponsored websites and social media.
• Research and utilize new and existing social media platforms to increase citizen engagement and public awareness.
• Continue producing the semi-annual newsletter informing citizens of current projects,services and events.
• Continue meetings with PIO groups in city,county,and emergency services.
• Increase media contacts and establish and retain media relationships for greater sharing of city services.
• Partner with Parks&Recreation Department to publicize programs and events to audiences.
• Create and upload quarterly on-hold messages to the phone system about city services,programs and events.
• Evaluate web content,graphics and collateral to determine user experience and improvement options.
• Evaluate the City's communications assets and their effectiveness.
• Partner with Spokane Valley Chamber of Commerce to develop and co-market workshops and State of the City event.
• Utilize relationships with partners and related service providers to develop innovative econmic development programs.
• Partner with Visit Spokane to develop targeted marketing campaigns to highlight city assets and generate tourism.
• Identify and research strategies for a"placemaking"initiative,such as utility box wraps.
• Implement effective communications to increase awareness of public works and capital improvement projects.
• Implement the retail recruitment strategy.
• Collaborate with the private sector to facilitate the successful development of Mirabeau Point.
• Seek grants to support economic development initiatives.
• Review and process city and privately initiated amendments to the Comprehensive Plan.
• Identify and develop implementation strategies from the Housing Action Plan.
• Partner with Parks and Recreation to identify grant proposals from the Recreation and Consevation Office.
• Collaborate with regional partners in long range planning efforts including updates to CWPP.
• Partner with Greater Spokane Incorporated to attract,assist and retain businesses.
(continued on next page)
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Fund:001 General Fund Spokane Valley
Dept:040 Community&Public Works 2022 Budget
(continued from prior page)
042-Economic Development Division
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Economic Development Manager 1.0 1.0 1.0 1.0 1.0
Economic Development Specialist 2.0 2.0 2.0 1.0 1.0
Planning Grants Engineer 0.4 0.0 0.0 0.0 0.0
Public Information Officer 1.0 1.0 1.0 1.0 1.0
Senior Transportation Planner 1.0 1.0 1.0 1.0 1.0
GIS Analyst 0.0 0.0 0.0 0.0 0.77 *
Administrative Assistant 1.0 1.0 1.0 1.0 1.0
Total FTEs 6.4 6.0 6.0 5.0 5.77
Interns 1.0 1.0 1.0 1.0 1.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 655,942 $ 582,027 $ 609,137 $ 685,316 $ 767,023
Supplies 3,008 1,954 12 3,200 3,200
Services&Charges 294,699 333,157 350,716 408,545 418,045
Nonrecurring Expenditures 23,000 25,000 104,915 65,000 0
Total Engineering Division $ 976,649 $ 942,138 $ 1,064,780 $ 1,162,061 $ 1,188,268
* This position is budgeted partially to the Economic Development Division in the General Fund with the balance budgeted
as a part of the Storm water Fund#402.
76
Fund:001 General Fund Spokane Valley
Dept:040 Community&Public Works 2022 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 2021
• Maintained swift permit application review timelines.
• Enhanced relationships with our outside agencies by facilitating project coordination.
• Completed website enhancements for better customer service.
• Implemented 2018 building codes as per Washington State adoption;updated SVMC Title 24 accordingly.
• Coordinated with the Office of the City Attorney on code enforcement cases.
• Improved accuracy of permit statistics reporting.
• Continued to improve processes for online permit submittals.
Goals for 2022
• Strategize process for scanning commercial address files.
• Explore options for enhacement or replacement of permit system software applications.
• Further expand online permitting options and streamlined permitting options for common project types.
• Continue to improve Code Enforcement program and public outreach/education.
• Encourage multi-disciplined staff through cross-training.
• Partner with regional permitting agencies towards creation of local/in-house training program for code professionals.
• Continue knowledge-building mini-training program(weekly peer-to-peer training presentations by staff).
• Maintain relationships with outside agencies and build on new strategies found successful during pandemic.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Administrative Assistant 1.0 1.0 1.0 0.0 1.0
Assistant Building Official 1.0 1.0 1.0 1.0 1.0
Building Inspector II 3.0 3.0 3.0 3.0 3.0
Building Official 1.0 1.0 1.0 1.0 1.0
Code Enforcement Officer 1.0 1.0 2.0 2.0 2.0
Code Enforcement Supervisor 0.0 0.0 0.0 0.0 1.0
Development Service Coordinator 1.0 1.0 1.0 1.0 1.0
Engineering Tech 1.0 1.0 1.0 1.0 1.0
Office Assistant I 3.0 3.0 3.0 3.0 2.0
Office Assistant II 1.0 1.0 1.0 1.0 1.0
Permit Facilitator 1.0 1.0 0.0 0.0 0.0
Permit Specialist/Facilitator 1.0 1.0 2.0 2.0 2.0
Associate Planner 0.0 0.0 0.0 2.0 2.0
Planner 3.0 3.0 3.0 3.0 1.0
Plans Examiner 1.0 1.0 1.0 1.0 1.0
Senior Planner 1.0 1.0 1.0 1.0 1.0
Total FTEs 19.0 19.0 21.0 22.0 21.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 1,614,264 $ 1,860,223 $ 1,950,262 $ 2,061,508 $ 2,250,373
Supplies 25,114 17,305 19,271 35,050 39,050
Services&Charges 228,090 299,929 314,903 318,000 342,000
Intergovernmental Payments 38,718 0 0 0 0
Total Building Division $ 1,906,186 $ 2,177,457 $ 2,284,436 $ 2,414,558 $ 2,631,423
77
Fund:001 General Fund Spokane Valley
Dept:076 Parks&Recreation 2022 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 2021
• Completed construction of play equipment,restroom and shelter at Browns Park.
• Initiated talks with DNR on the partnership for the 100 acre natural area adjacent to Mirabeau Park.
• Completed three land acquisitions.
• Prepared 2022 budget requests to address maintenance needs and repairs at the Valley Pools.
• Refinished siding on Mirabeau Meadows restroom.
• Made progress towards becoming a Tree City USA(application due after first full year under ordinance).
Goals for 2022
• Complete Phase 1 construction(Park Infrastructure)at Balfour Park.
• Establish partnership with DNR for the 100 acre natrual area adjacent to Mirabeau Park.
• Apply for RCO WWRP Local Parks Development Grant for Phase 2 Balfour Park.
• Advance Spokane Valley River Loop Trail concept.
• Develop Public Access to 45-acre Flora Road Park Property.
• Commence development of 6-year Parks Capital Improvement Program.
• Complete needed repairs at Spokane Valley Pools.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Parks&Recreation Director 1.0 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0 1.0 1.0
Total FTEs 2.0 2.0 2.0 2.0 2.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 249,140 $ 266,534 $ 273,466 $ 292,667 $ 290,768
Supplies 2,626 2,778 2,400 5,000 3,500
Services&Charges 36,520 56,899 50,672 57,760 56,750
Total Parks Administration Division $ 288,286 $ 326,211 $ 326,538 $ 355,427 $ 351,018
78
Fund:001 General Fund Spokane Valley
Dept:076 Parks&Recreation 2022 Budget
300-Maintenance Division
The Parks Maintenance Division is responsible for the contracted maintenance and upkeep of our parks and public areas
including the Centennial Trail.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Budget Detail
Supplies $ 414 $ 381 $ 8,171 $ 3,500 $ 2,500
Services&Charges 886,122 935,374 899,732 936,503 947,955
Nonrecurring expenditures 0 0 0 32,000 0
Total Maintenance Division $ 886,536 $ 935,755 $ 907,903 $ 972,003 $ 950,455
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 2021
• Fostered relationships with Community partners.
• Enhanced To-Go Summer Meal Programs.
• Offered Drive-In movie experiences for the community.
• Offered an outdoor Summer Day Camp program at Terrace View Park.
• Provided a Virtual Arbor Day Celebration.
*Several prior year goals were unable to be completed due to COVID-19.
Goals for 2022
• Expand summer camp for teens.
• Provide walking program for community members.
• Continue to offer free summer meal program at 3 parks.
• Offer community celebration at Terrace View Park.
• Continue to foster relationships with community partners.
• Plan and execute Arbor Day Celebration on the West Lawn Plaza.
• Expand outdoor movie events,including Movie on the West Lawn Plaza.
• Program a Valley Mission Dog Park Event.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Recreation Coordinator 1.0 1.0 1.0 1.0 1.0
0.0 0.0 0.6 0.6 0.6
Recreation Coordinator 1.0 1.0 1.6 1.6 1.6
Budget Detail
Wages,Payroll Taxes&Benefits $ 128,784 $ 152,492 $ 139,368 $ 230,484 $ 239,707
Supplies 3,968 6,368 6,069 9,150 12,400
Services&Charges 65,745 68,726 21,792 88,900 78,580
Total Recreation Division $ 198,497 $ 227,586 $ 167,228 $ 328,534 $ 330,687
79
Fund:001 General Fund Spokane Valley
Dept:076 Parks&Recreation 2022 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 2021
• Maintained summer swimming programs.*
• Maintained Paws in the Pool Program.
• Created a New partnership with Pool World for swim lesson scholarships.
• Continued to partner with Make A Splash to offer free water safety clinics at all pools.
"Several prior year goals were unable to be completed due to COVID-19.
Goals for 2022
• Maintain full summer swimming programming.
• Expand Paws in the Pool Program.
• Continue to foster community partnerships and sponsorships.
• 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.
• Offer life guard training courses at the pools.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Budget Detail
Supplies $ 240 $ 37 $ 0 $ 2,000 $ 2,000
Services&Charges 471,427 515,370 117,023 508,053 536,700
Nonrecurring expenditures 0 0 0 0 30,000
Total Aquatics Division $ 471,667 $ 515,407 $ 117,023 $ 510,053 $ 568,700
80
Fund:001 General Fund Spokane Valley
Dept:076 Parks&Recreation 2022 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 2021
• Continued to enhance the resource and referral information at the reception desk to better handle calls.
• Collaborated with the Board re-open the Senior Center under Covid-19 guidelines.
• Enhanced the relationship between the Recreation Specialist and the Board.
• Continued to work with Parks&Recreation Director and Recreation Coordinator on new programs for seniors.
Goals for 2022
• Continue to work with the Senior Center Board and Recreation Staff to create new programs for seniors.
• Improve resources to assist with the Senior Center website and newsletter.
• Enhance existing Senior Center programs.
• Foster relationships with Communtiy partners.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Senior Center Specialist 1.0 1.0 0.4 0.4 0.4
Total FTEs 1.0 1.0 0.4 0.4 0.4
Budget Detail
Wages,Payroll Taxes&Benefits $ 90,998 $ 17,716 $ 27,369 $ 28,303 $ 29,976
Supplies 212 0 843 1,600 1,600
Services&Charges 870 781 477 5,500 5,225
Total Senior Center Division $ 92,080 $ 18,497 $ 28,689 $ 35,403 $ 36,801
81
Fund:001 General Fund Spokane Valley
Dept:076 Parks&Recreation 2022 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 2021
• Created a new Word Press marketing website to include new West Lawn improvements.
• Continued to improve Farmers Market event at CenterPlace.
• Hosted several new events to CenterPlace and the West Lawn.
• Hosted four"First Friday"food truck nights on the West Lawn plaza in conjunction with the Farmers Market
• Added new stage fill speakers and reprogrammed the audio system in the Great Room.
• Repaired failed pixels in the Great Room Video Wall.
• Replaced carpet in the Sennior Center Entrance and refinished exterior decks and pergola
Goals for 2022
• Replace carpet in Senior Center card room, Executive conference room and classroom 205
• Paint Senior Center exterior portico
• Security camera upgrades
• Implement West Lawn Plaza marketing plan
• Utilize new Wordpress CenterPlace website to enhance programming
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Customer Relations/Facilities Coordinator 1.0 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0 1.0 1.0
Office Assistant I 1.0 1.0 1.0 1.0 1.0
Maintenance Worker 2.0 2.0 2.0 2.0 2.0
Total FTEs 5.0 5.0 5.0 5.0 5.0
Budget Detail
Wages,Payroll Taxes&Benefits $ 440,345 $ 466,281 $ 412,779 $ 542,938 $ 553,141
Supplies 74,498 98,232 56,302 85,537 83,774
Services&Charges 303,321 321,020 237,671 343,739 333,460
Nonrecurring Expenditures 8,255 0 17,086 0 38,700
Total CenterPlace Division $ 826,419 $ 885,533 $ 723,838 $ 972,214 $ 1,009,075
82
Fund:001 General Fund Spokane Valley
Dept:090 General Government 2022 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 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
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Supplies
Employee Recognition-Operating Supplies $ 2,975 $ 3,156 $ 2,281 $ 3,500 $ 3,500
Office&Operating Supplies 432 0 599 0 0
Vehicle Maintenance Supplies 0 0 2,196 0 1,000
Small Tools&Minor Equipment 2,907 1,746 2,977 7,000 6,000
Security Hardware 0 0 0 0 2,000
Network Hardware-Non Capital 0 0 0 0 51,213
Computer Hardware-Non Capital 24,674 36,414 13,972 31,000 15,500
Computer Software-Non Capital 8,417 2,979 1,519 30,200 30,800
Server Hardware 0 0 0 0 5,000
Security Software Licensing 0 0 0 0 33,000
Network Software Licensing 0 0 0 0 1,700
Server Software Licensing 0 0 0 0 6,000
Office&Operating Supplies 4,242 4,309 3,648 9,700 3,700
43,646 48,604 27,192 81,400 159,413
Other Services&Charges
Professional Services-Misc.Studies 173,310 72,359 97,892 218,000 243,000
Accounting&Auditing 86,302 92,353 105,162 97,000 108,000
Postage 367 2,974 17 2,500 1,000
Telephone Service 12,319 12,801 13,927 13,000 28,700
Cell Phones 2,297 1,561 1,480 2,000 2,000
Internet Service 8,639 8,793 9,006 9,600 10,200
Taxes and Assessments 781 0 0 1,000 1,000
Electricity 1,462 0 0 0 0
Sewer 949 91 0 0 0
Facility Repairs&Maintenance 8,508 0 0 0 0
Professional Services 1,400 762 0 1,500 1,500
Equip Repair&Maint-Hardware Support 26,572 27,859 17,154 24,850 0
IT Support 30,312 37,474 15,517 18,000 15,500
Equip Repair&Maint-Hardware Support 0 0 0 0 4,600
Software Licenses&Maintenance 86,169 122,478 134,072 124,550 516,350
Security Infrastructure Maintenance 0 0 0 0 1,000
Network Infrastructure Maintenance 0 0 0 0 14,550
Merchant Charges(Bankcard Fees) 226 300 532 500 500
Network Infrastructure Access 4,714 5,184 5,155 6,000 6,000
Equipment Rental 4,264 4,267 4,169 4,300 4,200
Interfund Vehicle Lease 500 500 500 500 500
Printing&Binding 646 623 0 650 500
Miscellaneous Services 5,816 7,859 2,171 7,000 5,000
General Operating Leases:Computer 53,894 67,179 67,452 70,000 70,000
Economic Development-Site Selector 10,897 0 8,195 0 0
Outside Agencies-Social Svc&Econ.Dev. 148,632 174,664 168,331 182,000 182,000
Professional Services-Economic Dev. 1,176 765 0 1,000 1,000
Alcohol Treatment:Liquor Excise Tax 9,594 10,477 15,597 10,500 15,600
Alcohol Treatment:Liquor Profits 15,725 15,620 19,409 16,000 19,500
Homelessness Response Service-Park 0 0 420 0 0
$ 695,471 $ 666,943 $ 686,158 $ 810,450 $ 1,252,200
(continued to next page)
83
Fund:001 General Fund Spokane Valley
Dept:090 General Government 2022 Budget
(continued from previous page)
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Intergovernmental Services
Election Costs $ 0 $ 75,433 $ 0 $ 110,000 $ 0
Voter Registration 92,000 94,787 100,871 100,000 100,000
Taxes and assessments 0 12,020 12,020 12,100 12,100
Spokane County Air Pollution Authority 134,493 137,219 140,411 150,830 148,200
226,493 319,459 253,302 372,930 260,300
Capital Outlays
Computer Hardware-Capital 125,799 0 40,516 30,000 30,000
125,799 0 40,516 30,000 30,000
Debt Service:Principal
Interest and Other Debt Service Costs 600 600 0 600 600
Interfund Payments for Service
Transfer out-#204(City Hall bond payment) 399,350 401,250 401,450 401,500 401,400
Transfer out-#309(park capital projects) 160,000 160,000 160,000 160,000 160,000
Transfer out-#311 (pavement preservation) 962,700 972,300 982,023 991,843 1,001,800
Transfer out-#501 (CenterPlace kitchen reserve) 36,600 36,600 36,600 36,600 0
Transfer out-#502(risk management) 370,000 390,000 410,000 425,000 450,000
1,928,650 1,960,150 1,990,073 2,014,943 2,013,200
Miscellaneous
SCRAPS pass through 1,137 1,172 1,189 1,200 1,200
Leasehold Excise Tax Pass-Through 544 530 0 800 0
1,681 1,702 1,189 2,000 1,200
Subtotal Recurring Expenditures $ 3,022,340 $ 2,997,458 $ 2,998,430 $ 3,312,323 $ 3,716,913
Nonrecurring/Nonrecurring Capital
IT capital replacement 0 0 15,075 10,000 15,000
Heavy Duty Mach.&Equip.-City Hall Generator 0 158,007 13,590 0 0
Computer Hardware-Capital 23,877 106,517 71,177 159,000 105,000
Computer Software-Capital 0 0 16,335 43,800 1,016,000
COVID-19 related expenditures 0 0 4,255,977 0 0
Transfer out-#101 0 0 0 2,552,600 2,820,419
Transfer out-#122(Replenish Winter Weather Resell, 490,000 120,000 500,000 364,440 0
Transfer out-#309(Park Capital) 423,206 1,174,368 2,781,165 35,000 0
Transfer out-#312(capital reserve fund) 3,795,429 7,109,300 0 11,126,343 0
Transfer out-#501 (new code enf.vehicle) 0 0 27,472 0 40,000
4,732,512 8,668,192 7,680,791 14,291,183 3,996,419
Total Governmental Division $ 7,754,852 $11,665,650 $10,679,221 $17,603,506 $ 7,713,332
84
Fund:101 Street Fund Spokane Valley
2022 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 2021
• Implemented new contracts with private contractors for street maintenance services.
• Continued on-going roadway and bridge maintenance and repairs.
• Finalized traffic signal timings along the Argonne corridor.
• Continued evaluations of traffic signal timings for the Pines and Sullivan corridors.
• Implemented Transportation Impact Fees for the South Barker Corridor, Mirabeau,and N. Pines Transportation
Subareas.
• Began implementation of the 6-year Bridge Maintenance Program,prioritizing bridges requiring significant upgrades.
• Continued work on a comprehensive Pavement Preservation Program,including funding source identification.
• Collaborated with WSDOT and Spokane County on traffic signal evaluation and monitoring.
Goals for 2022
• Continue on-going roadway and bridge maintenance and repairs.
• Finalize evaluations of traffic signal timings for the Pines and Sullivan corridors.
• Finalize a comprehensive Pavement Preservation Program,including funding source identification.
• Work with other departments in developing a city-wide,comprehensive Asset Management Program,which will
include transportation operations facilities.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Assistant Engineer 1.0 0.3 0.00 0.0 0.0
Construction Inspector 0.0 1.5 1.50 1.50 1.50 *
Engineering Tech II 0.0 0.3 0.25 0.25 0.25 *
Maintenance/Construction Inspector 2.35 2.35 2.35 2.35 0.50 *
Mechanic 0.00 0.00 0.00 0.00 0.75 *
Planning Grants Engineer 0.375 0.375 0.375 0.375 0.375 *
Public Works Superintendent 1.0 1.0 1.0 1.0 1.0
Senior Engineer-Traffic 1.0 1.0 1.0 1.0 0.0
Stomrwater Foreman 0.0 0.0 0.0 0.0 0.1 *
Streets Foreman 0.0 0.0 0.0 0.0 1.0
Traffic Engineer 0.0 1.0 1.0 1.0 1.0
Traffic Engineering Manager 0.0 0.0 0.0 0.0 1.0
Total FTEs 5.725 7.725 7.475 7.475 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.
85
Fund:101 Street Fund Spokane Valley
2022 Budget
(continued from previous page)
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Utility Tax $ 1,758,370 $ 1,563,981 $ 1,388,026 $ 1,000,000 $ 932,000
Motor Vehicle Fuel Tax 2,063,390 2,018,186 1,737,864 1,800,000 1,896,000
Multimodal Transportation Revenue 133,525 132,637 131,847 130,600 130,200
Right-of-Way Maintenance Fee 94,571 84,704 93,033 70,000 85,000
Investment Interest 17,503 4,022 823 4,000 500
Miscellaneous 22,265 8,063 55,441 10,000 10,000
Insurance proceeds 11,711 15,848 0 0 0
Total revenues 4,101,335 3,827,441 3,407,034 3,014,600 3,053,700
Nonrecurring Revenues
Utility Tax Recovery 160,254 0 0 0 0
Transfers in-#001 0 0 0 2,552,600 2,820,419
Transfers in-#122 0 620,000 364,439 0 0
Transfers in-#312 0 907,544 1,364,706 0 0
Total Nonrecurring Revenues 160,254 1,527,544 1,729,145 2,552,600 2,820,419
Expenditures
Wages,Payroll Taxes&Benefits 774,688 943,237 954,269 1,127,920 1,128,523
Supplies 94,918 100,504 128,210 156,050 176,700
Services&Charges 2,014,797 2,508,323 1,998,067 2,448,828 2,698,644
Snow Operation 580,166 1,034,064 939,416 751,652 890,502
Intergovernmental Payments 824,175 724,162 753,654 935,000 909,000
Transfers out-#001 39,700 0 0 0 0
Transfers out-#311 (pavement preservation) 67,342 0 0 0 0
Interfund Vehicle Lease -#501 (non-plow) 21,250 99,179 14,500 10,250 10,250
Interfund Vehicle Lease-#501 (plow replace) 77,929 0 48,500 60,500 60,500
Nonrecurring Expenditures
Streetlight Replacement Program 0 0 0 0 35,500
Construction 21,216 0 0 0 0
Traffic control improvements 17,252 80,596 74,710 0 0
Capital Equipment 0 10,115 6,178 77,000 0
Transfer out-#501 (plow replacement) 0 0 0 0 80,000
Traffic Control Devices-Repair&Maint 10,478 83,512 15,647 0 0
Generator for Maintenance Shop(1/2 cost to#4 0 0 0 0 50,000
Total Nonrecurring expenditures 4,543,911 5,583,692 4,933,151 5,567,200 6,039,619
Revenues over(under)expenditures (282,322) (228,707) 203,028 0 (165,500)
Beginning fund balance 1,067,300 784,978 556,271 759,299 759,299
Ending fund balance $ 784,978 $ 556,271 $ 759,299 $ 759,299 $ 593,799
86
Fund:103 Paths&Trails Fund Spokane Valley
2022 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$20.63 per person. Based upon a City of Spokane Valley population of 98,600(per the
Washington State Office of Financial Management on April 1,2021)we anticipate the City will collect$1,904,000 in 2022.
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 2022 revenue estimate this computes to$8,000. The balance or$1,896,000 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.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Motor Vehicle Fuel(Gas)Tax $ 8,703 $ 8,512 $ 7,330 $ 8,700 $ 8,000
Investment Interest 390 186 71 200 100
Total revenues 9,092 8,698 7,400 8,900 8,100
Expenditures
Capital Outlay 0 0 0 0 0
Transfers out- #309 50,000 0 0 0 0
Total expenditures 50,000 0 0 0 0
Revenues over(under)expenditures (40,908) 8,698 7,400 8,900 8,100
Beginning fund balance 46,325 5,417 14,115 21,516 30,416
Ending fund balance $ 5,417 $ 14,115 $ 21,516 $ 30,416 $ 38,516
87
Fund:104 Hotel/Motel Tax-Tourism Facilities Fund Spokane Valley
2022 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.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Hotel/Motel Tax $ 415,295 $ 454,283 $ 283,720 $ 400,000 $ 400,000
Investment Interest 24,182 43,590 11,908 2,500 2,500
Transfers in-#105 250,000 275,000 0 1,157,000 0
Total revenues 689,477 772,873 295,628 1,559,500 402,500
Expenditures
Capital Outlay 0 0 0 0 0
Total expenditures 0 0 0 0 0
Revenues over(under)expenditures 689,477 772,873 295,628 1,559,500 402,500
Beginning fund balance 1,228,595 1,918,072 2,690,945 2,986,573 4,546,073
Ending fund balance $ 1,918,072 $ 2,690,945 $ 2,986,573 $ 4,546,073 $ 4,948,573
Fund:105 Hotel/Motel Tax Fund Spokane Valley
2022 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.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Hotel/Motel Tax $ 646,975 $ 743,852 $ 443,244 $ 750,000 $ 600,000
Investment Interest 7,058 8,459 2,705 700 1,000
Total revenues 654,033 752,311 445,949 750,700 601,000
Expenditures
Tourism Promotion 321,934 207,000 154,082 197,400 571,000
Transfers out- #001 26,037 30,000 11,390 30,000 30,000
Transfers out- #104 250,000 275,000 0 1,157,000 0
Total expenditures 597,971 512,000 165,472 1,384,400 601,000
Revenues over(under)expenditures 56,062 240,311 280,477 (633,700) 0
Beginning fund balance 221,866 277,928 518,239 798,716 165,016
Ending fund balance $ 277,928 $ 518,239 $ 798,716 $ 165,016 $ 165,016
88
Fund:106 Solid Waste Fund Spokane Valley
2022 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$1,600,000 in 2022.
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 equated to an annual
payment of$40,425 in the years 2015 through 2018,and a final payment of$40,422 in 2019.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Administrative fees $ 182,900 $ 252,396 $ 219,943 $ 225,000 $ 225,000
Solid Waste Road Wear Fee 1,108,028 1,513,532 1,537,776 1,500,000 1,600,000
Investment interest 12,487 24,752 7,804 12,000 7,000
Total revenues 1,303,415 1,790,680 1,765,523 1,737,000 1,832,000
Expenditures
Education&Contract Administration 22,313 33,407 65,385 237,000 232,000
Transfers out-#001 40,425 40,422 0 0 0
Transfers out-#311 1,000,000 1,608,028 1,513,532 1,537,776 1,600,000
Total expenditures 1,062,738 1,681,857 1,578,917 1,774,776 1,832,000
Revenues over(under)expenditures 240,677 108,823 186,606 (37,776) 0
Beginning fund balance 190,682 431,359 540,182 726,788 689,012
Ending fund balance $ 431,359 $ 540,182 $ 726,788 $ 689,012 $ 689,012
89
Fund:107 PEG Fund Spokane Valley
2022 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.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Comcast PEG contribution $ 81,322 $ 79,498 $ 76,541 $ 79,000 $ 79,000
Investment interest 971 2,097 596 0 0
Total revenues 82,293 81,595 77,138 79,000 79,000
Expenditures
PEG Reimbursement-CMTV 38,955 37,256 22,288 39,500 39,500
New City Hall Council Chambers 0 0 0 0 0
Capital Outlay 13,344 915 1,331 48,500 33,500
Total expenditures 52,299 38,171 23,619 88,000 73,000
Revenues over(under)expenditures 29,994 43,424 53,518 (9,000) 6,000
Beginning fund balance 54,837 84,831 128,255 181,773 172,773
Ending fund balance $ 84,831 $ 128,255 $ 181,773 $ 172,773 $ 178,773
Fund:108 Affordable&Supportive Housing Sales Tax Spokane Valley
2022 Budget
In the year 2020,the Council authorized the City to collect the affordable and supportive sales tax,which is a rebate of the State
sales tax to cities and counties.The amount received by the City is up to 0.0146%of the taxable retail sales within the City
capped at the 2019 fiscal year taxable retail sales.The Department of Revenue has estimated this capped distribution to be
$193,000 for the City.The City will receive these revenues for 20 years,and the revenues may only be used to support
affordable housing within the City or for rental assistance as outlined in RCW 82.14.540.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Affordable&Supportive Housing Sales Tax $ 0 $ 0 $ 151,950 $ 193,000 $ 193,000
Investment Interest 0 0 83 0 0
Total revenues 0 0 152,033 193,000 193,000
Expenditures
Professional Services 0 0 0 0 0
Total expenditures 0 0 0 0 0
Revenues over(under)expenditures 0 0 152,033 193,000 193,000
Beginning fund balance 0 0 0 152,033 345,033
Ending fund balance $ 0 $ 0 $ 152,033 $ 345,033 $ 538,033
90
Fund:120 CenterPlace Operating Reserve Fund Spokane Valley
2022 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.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Investment Interest $ 0 $ 0 $ 0 $ 0 $ 0
Transfers in 0 0 0 0 0
Total revenues 0 0 0 0 0
Expenditures
Operations 0 0 0 0 0
Total expenditures 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
91
Fund: 121 Service Level Stabilization Reserve Fund Spokane Valley
2022 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.The Service Level Stabilization Reserve Fund will not be reduced to less than 60%of the current$5.5 million balance,
or$3.3 million,without Council approval. If Coucil should deem this necessary,the City will then first replenish Fund#121 to at
least$3.3 million before any annual General Fund transfers are made to the Capital Reserve Fund#312.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 2022 Budget Message located near the front of this budget
document.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Investment Interest $ 0 $ 0 $ 0 $ 0 $ 0
Transfers in 0 0 0 0 0
Total revenues 0 0 0 0 0
Expenditures
Operations 0 0 0 0 0
Total expenditures 0 0 0 0 0
Revenues over(under)expenditures 0 0 0 0 0
Beginning fund balance 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000
Ending fund balance $ 5,500,000 $ 5,500,000 $ 5,500,000 $ 5,500,000 $ 5,500,000
Fund: 122 Winter Weather Reserve Fund Spokane Valley
2022 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 2020 and 2021 even though we recognize there exists only$500,000
to address this issue if it should arise.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Investment Interest $ 5,353 $ 9,899 $ 1,147 $ 1,900 $ 800
Transfers in-#001 490,000 120,000 500,000 364,440 0
FEMA Grant Proceeds 0 10,367 0 0 0
Total revenues 495,353 140,266 501,147 366,340 800
Expenditures
Transfer out-#101 0 620,000 364,439 0 0
Street Maintenance Expenditures 0 0 0 500,000 500,000
Total expenditures 0 620,000 364,439 500,000 500,000
Revenues over(under)expenditures 495,353 (479,734) 136,708 (133,660) (499,200)
Beginning fund balance 7,716 503,069 23,335 160,043 526,383
Ending fund balance $ 503,069 $ 23,335 $ 160,043 $ 26,383 $ 27,183
92
Fund:204 Limited Tax General Obligation(LTGO)Bond-Debt Service Fund Spokane Valley
2022 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 1,2022,the outstanding balance on this
portion of the bond issue will be$3,780,000.
• $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 1,2022,the outstanding balance on this portion of the bond issue will be$305,000.
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 1,2022,the outstanding balance on the bond issue will be
$6,400,000.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Spokane Public Facilities District $ 414,050 $ 432,150 $ 459,500 $ 480,800 $ 501,200
Transfers in-#001 399,350 401,250 401,450 401,500 401,400
Transfers in-#301 82,000 82,475 80,375 80,775 81,100
Transfers in-#302 82,000 82,475 80,375 80,775 81,100
Total revenues 977,400 998,350 1,021,700 1,043,850 1,064,800
Expenditures
Debt Service Payment-CenterPlace 414,050 432,150 459,500 480,800 501,200
Debt Service Payment-Roads 164,000 164,950 160,750 161,550 162,200
Debt Service Payments-City Hall/LTGO'16 399,350 401,250 401,450 401,500 401,400
Total expenditures 977,400 998,350 1,021,700 1,043,850 1,064,800
Revenues over(under)expenditures 0 0 0 0 0
Beginning fund balance 0 0 0 0 0
Ending fund balance $ 0 $ 0 $ 0 $ 0 $ 0
93
Fund:301 REET 1 Capital Projects Fund Spokane Valley
2022 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.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
REET 1-Taxes $ 1,968,317 $ 1,695,344 $ 1,754,320 $ 2,000,000 $ 1,500,000
Investment Interest 47,046 61,382 14,742 3,000 2,000
Total revenues 2,015,363 1,756,726 1,769,062 2,003,000 1,502,000
Expenditures
Transfers out-#204 82,000 82,475 80,375 80,775 81,100
Transfers out-#303 901,287 517,107 330,295 316,620 361,780
Transfers out-#311 (pavement preservation) 685,329 734,300 772,639 827,278 914,900
Transfers out-#314(Barker Grade Separation) (8,147) 104,918 1,335,879 0 0
Total expenditures 1,660,469 1,438,800 2,519,188 1,224,673 1,357,780
Revenues over(under)expenditures 354,894 317,926 (750,126) 778,327 144,220
Beginning fund balance 2,125,374 2,480,268 2,798,194 2,048,068 2,826,395
Ending fund balance $ 2,480,268 $ 2,798,194 $ 2,048,068 $ 2,826,395 $ 2,970,615
94
Fund:302 REET 2 Capital Projects Fund Spokane Valley
2022 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.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
REET 2-Taxes $ 1,968,317 $ 1,695,344 $ 1,754,320 $ 2,000,000 $ 1,500,000
Investment Interest 61,879 80,784 22,425 5,500 5,000
Total revenues 2,030,196 1,776,128 1,776,745 2,005,500 1,505,000
Expenditures
Transfers out-#204 82,000 82,475 80,375 80,775 81,100
Transfers out-#303 1,031,071 (192,297) 149,678 1,662,684 1,113,649
Transfers out-#311(pavement preservation) 685,329 734,300 772,638 827,279 914,900
Transfers out-#314 0 0 0 660,516 0
1,798,400 624,478 1,002,691 3,231,254 2,109,649
Revenuesover(under)expenditures 231,796 1,151,650 774,054 (1,225,754) (604,649)
Beginning fund balance 3,008,424 3,240,220 4,391,870 5,165,924 3,940,170
Ending fund balance $ 3,240,220 $ 4,391,870 $ 5,165,924 $ 3,940,170 $ 3,335,521
95
Fund:303 Street Capital Projects Fund Spokane Valley
■ 2022 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
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Grant Proceeds $ 6,562,793 $ 2,783,332 $ 2,813,485 $ 6,843,308 $ 6,956,322
Developer Contribution 33,032 228,953 540,325 53,703 1,164,399
Miscellaneous 136 586 0 0 0
Transfers in-#301 901,287 517,107 330,295 316,620 361,780
Transfers in-#302 1,031,071 (192,297) 149,678 1,662,684 1,113,649
Transfers in-#312-Euclid Ave-Flora to Barker (1,251,465) 5,111 0 0 0
Transfers in-#312-8th&Carnahan Intersection 241,466 (155) 0 0 0
Transfers in-#312-Barker Corridor 428,774 1,718,874 320,254 14,000 0
Transfers in-#312-Garland Ave 33,938 203,814 596,582 0 0
Transfers in-#312-Crosswalk on Indiana 0 71,486 0 0 0
Transfers in-#312-School Beacons 0 0 0 0 225,000
Transfers in-#315 0 0 0 80,000 150,000
Total revenues 7,981,032 5,336,811 4,750,619 8,970,315 9,971,150
Expenditures
000 Construction-Street Lighting 0 71,486 0 0 0
069 Park Rd Reconstruction(Repay grant) 0 285,164 0 0 0
123 Mission Ave-Flora to Barker 3,081,873 30,696 0 0 0
141 Sullivan&Euclid PCC 14,722 0 0 0 0
142 Broadway @ Argonne/Mullan 1,956,617 14,544 0 0 0
155 Sullivan Rd W Bridge Replacement 898 0 0 0 0
166 Pines Rd(SR27)&Grace Ave.Intersect study 567,749 1,444 0 0 0
201 ITS Infill Project Phase 1 411,320 1,397 0 0 0
205 Sprague/Barker Intersection Improvement 0 24,770 121,294 329,453 1,871,500
222 Citywide Reflective Signal Backplates 15,548 0 0 0 0
(continued to next page)
96
Fund:303 Street Capital Projects Fund Spokane Valley
2022 Budget
2018 2019 2020 2021 2022
Expenditures,continued Actual Actual Actual Budget Budget
247 8th&Carnahan Intersection Improvements 428,774 (155) 0 0 0
249 Sullivan/Wellesley Intersection 90,162 93,804 102,051 1,020,522 1,903,176
250 9th Ave.Sidewalk 0 0 0 0 0
251 Euclid Ave.-Flora to Barker 293,956 5,111 0 0 0
258 32nd Ave Sidewalk-SR27 to Evergreen 428,840 0 0 0 0
259 N.Sullivan Corridor ITS Projects(PE start 201 58,713 27,581 740,384 0 0
263 Citywide Signal Backplates 96,218 0 0 0 0
264 8th Ave Sidewalk 355,465 0 0 0 0
265 Wellesley Sidewalk Project 26,314 542,277 0 0 0
267 Mission Ave Sidewalk 34,453 279,348 1,434 11,310 0
273 Barker/I-90 Interchange 0 331,345 77,865 0 0
275 Barker Rd Widening-River to Euclid 29,144 50,942 1,193,099 1,146,320 0
276 Barker Rd Widening-Euclid to Garland 33,938 2,210,790 36,176 0 0
278 Wilbur Rd Sidewalk-Boone to Broadway 16,631 400,578 0 0 0
279 Knox Ave Sidewalk-Hutchinson to Sargent 11,687 339,689 0 0 0
281 Highland Estates Connector 27,661 17,396 0 0 0
285 Indiana Ave Pres-Evergreen to Sullivan 0 0 235,135 7,210 0
287 University Pres-Dishman-Mica to 16th 0 80,908 0 0 0
291 Adams Sidewalk Infill 0 22,666 279,947 0 0
292 Mullan preservation:Broadway-Mission 0 3,667 4,822 0 0
293 2018 CSS Citywide Reflective Signal BP 0 6,849 114,526 74,250 8,250
294 Citywide Reflective Signal Post Panels 0 3,661 64,703 17,875 3,575
295 Garland Avenue Extension 0 407,628 1,067,612 0 0
299 Argonne Rd Concrete Pvmt Indiana to Mont 0 33,512 78,931 2,392,450 130,017
300 Pines&Mission Intersection Improvement 0 11,993 57,617 498,000 1,746,643
301 Park&Mission Intersection Improvement 0 508 45,780 693,000 0
302 Ella Sidewalk-Broadway to Alki 0 21,901 325,308 0 0
303 S.Conklin Sidewalk 0 14,950 110,388 0 0
310 Sullivan Rd Overcrossing UP RR Deck Repl 0 0 16,241 317,625 0
313 Barker Rd/Union Pacific Crossing 0 0 52,030 1,312,500 1,444,000
318 Wilbur Sidewalk-Boone to Mission 0 0 24,023 50,000 572,909
320 Sullivan Preservation-Sprague to 8th 0 0 187 19,800 412,000
321 Argonne Corridor Improvement-North of Knox 0 0 1,067 0 0
326 2020 Citywide Retroreflective Post Plates 0 0 0 0 142,880
329 Barker Rd Imp-City Limits to Appleway 0 0 0 80,000 250,000
Mission Ave over Evergreen Deck Repair 0 0 0 0 261,200
School zone beacons 0 0 0 0 225,000
Contingency 0 0 0 1,000,000 1,000,000
Total expenditures 7,980,683 5,336,450 4,750,619 8,970,315 9,971,150
Revenues over(under)expenditures 349 361 0 0 0
Beginning fund balance 66,692 67,041 67,402 67,402 67,402
Ending fund balance $ 67,041 $ 67,402 $ 67,402 $ 67,402 $ 67,402
97
Fund:309 Park Capital Projects Fund Spokane Valley
2022 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 and
frontage improvements at Balfour Park.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Grant Proceeds $ 1,605,948 $ 1,114,049 $ 1,334,842 $ 525,260 $ 126,100
Transfers in-#001(General Fund) 583,206 1,334,369 2,941,166 195,000 160,000
Transfers in-#103(Paths&Trails) 50,000 0 0 0 0
Transfers in-#312(Capital Reserve) 289,661 262,599 131,985 1,132,686 4,522,420
Investment Interest 183 85 0 0 0
Total revenues 2,528,998 2,711,102 4,407,993 1,852,946 4,808,520
Expenditures
227 Appleway Trail(Pines to Evergreen) 14,860 0 0 0 0
237 Appleway Trail(Sullivan to Corbin) 2,127,384 16,791 0 0 0
268 Appleway Trail(Evergreen to Sullivan) 29,479 756,028 1,433,833 2,033 0
270 CenterPlace outdoor venue-Phase 1 204,302 0 0 0 0
271 Brown Park lighting and pathway 22,602 0 0 0 0
274 Park signs(Sullivan,Park Rd,Balfour) 13,837 0 0 0 0
280 Appleway Trail Amenities(Univ-Pines) 19,894 679,259 0 0 0
282 Browns Park volleyball courts 170,879 1,249 0 0 0
283 Electrical Upgrade Mirabeau Point Park 7,693 0 0 0 0
288 Heart of the Valley Sculpture 4,975 0 0 0 0
296 Browns Park improvements 0 1,038,701 22,765 0 0
304 CenterPlace west lawn improvements-Ph.2 0 113,419 1,887,746 20,000 0
305 CenterPlace roof 0 9,288 795,656 15,000 0
306 Discovery Playground Surface Repair 0 20,061 0 0 0
307 Edgecliff Park Swing sets 0 36,973 0 0 0
314 Balfour Park frontage improvements 0 0 22,048 565,150 0
315 Browns Park improvements 2020 0 0 38,049 704,731 0
316 Balfour Park improvements-Ph 1 0 0 10,947 367,503 3,507,520
Install stage fill speakers Great Room 0 0 0 6,346 0
Repair failed pixels Great Room 0 0 0 6,505 0
Reprogram Great Room AN System 0 0 0 12,499 0
Repair/replace siding at Mirabeau restroom 0 0 0 30,000 0
Sullivan Park water line 0 0 0 98,000 441,000
Replace pond liner at Mirabeau 0 0 0 0 80,000
338 Spokane Valley River Loop Trail 0 0 0 100,000 700,000
Transfers out-#312(park land acquisition) 0 0 200,000 0 0
Total expenditures 2,615,905 2,671,769 4,411,043 1,927,767 4,728,520
Revenues over(under)expenditures (86,907) 39,333 (3,050) (74,821) 80,000
Beginning fund balance 126,201 39,294 78,627 75,577 756
Ending fund balance $ 39,294 $ 78,627 $ 75,577 $ 756 $ 80,756
98
Fund:310 Civic Facility Capital Projects Fund Spokane Valley
2022 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.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Investment Interest $ 14,049 $ 16,700 $ 3,679 $ 800 $ 1,300
Total revenues 14,049 16,700 3,679 800 1,300
Expenditures
Transfers out-#312 0 18,452 16,700 3,600 0
Total expenditures 0 18,452 16,700 3,600 0
Revenues over(under)expenditures 14,049 (1,752) (13,021) (2,800) 1,300
Beginning fund balance 843,688 857,737 855,985 842,964 840,164
Ending fund balance $ 857,737 $ 855,985 $ 842,964 $ 840,164 $ 841,464
99
Fund:311 Pavement Preservation Fund Spokane Valley
2022 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 2020 and budgeted amounts for 2021 and 2022:
I 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 I I _ Total r.
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
2019 972,300 0 1,608,028 0 1,468,600 0 2,398,330 6,447,258
2020 982,023 0 1,513,532 0 1,545,277 0 98,281 4,139,113
Budget
2021 991,843 0 1,537,776 0 1,654,557 0 0 4,184,176
2022 1,001,800 0 1,600,000 0 1,829,800 0 0 4,431,600
12,102,230 972,644 7,259,336 2,408,660 11,091,464 500,000 8,576,755 42,911,089
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 2021 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 began to rely more heavily on REET funds.We have determined that
the 2022 funding level representing approximately 6%of General Fund recurring expenditures is$2,831,600 and that this level
of funding is sustainable through 2025 assuming a General Fund contribution of$1,001,800 and a collective contribution of
$1,829,800 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.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Transfers in-#001 $ 962,700 $ 972,300 $ 982,023 $ 991,843 $ 1,001,800
Transfers in-#101 67,342 0 0 0 0
Transfers in-#106 1,000,000 1,608,028 1,513,532 1,537,776 1,600,000
Transfers in-#301 685,329 734,300 772,639 827,278 914,900
Transfers in-#302 685,329 734,300 772,638 827,279 914,900
Investment Interest 54,724 49,593 10,960 0 0
Grant Proceeds 1,422,404 2,398,330 98,281 0 1,029,000
Intergovernmental Rev.-Model Irrigation 0 1,267,575 0 0 0
Total revenues 4,877,828 7,764,426 4,150,073 4,184,176 5,460,600
Expenditures
Pavement preservation 3,559,755 7,954,415 2,783,129 3,790,877 7,202,000
Pre-project GeoTech 43,261 22,125 0 50,000 50,000
Total expenditures 3,603,016 7,976,540 2,783,129 3,840,877 7,252,000
Revenuesover(under)expenditures 1,274,812 (212,114) 1,366,944 343,299 (1,791,400)
Beginning fund balance 3,362,503 4,637,315 4,425,201 5,792,145 6,135,444
Ending fund balance $ 4,637,315 $ 4,425,201 $ 5,792,145 $ 6,135,444 $ 4,344,044
100
Fund:312 Capital Reserve Fund Spokane Valley
2022 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 2021 in the amount of$38,916,950.
Projects approved by City Council from this fund include in part:
• $2,396,813 for construction of various sections of the Appleway Trail.
• $1,800,000 to remove and reconstruct Euclid Ave.from Flora to Barker after County installation of sewer.
• $1,421,321 towards a Barker Road/BNSF Grade Separation project.
• $3,485,417 towards a Pines Road/BNSF Grade Separation project.
• $2,567,741 towards Barker Road corridor improvements.
• $4,839,710 for park land acquisitions.
• $460,715 towards improvements at the Spokane County Library's proposed Balfour site.
Commitments to future projects include:
• $826,290 towards Sullivan Road/BNSF Interchange project.
• $3,875,023 towards Balfour Park construction.
• $1,750,000 towards the Spokane Valley River Loop Trail.
• $1,400,000 towards the replacement of police vehicles.
• $750,000 towards the design of a new building at the Fairgrounds.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Transfers in-#001 $ 3,795,429 $ 7,109,300 $ 0 $11,126,343 $ 0
Transfers in-#309 0 0 200,000 0 0
Transfers in-#310 0 18,452 0 3,600 0
Transfers in-#313 405,056 88,590 16,700 0 0
Grant Proceeds 0 0 0 1,000,000 0
Proceeds from sale of land 109,400 0
Investment Interest 126,565 225,907 58,187 7,500 10,000
Total revenues 4,327,050 7,442,249 274,887 12,246,843 10,000
Expenditures
City Hall Sculpture Siting 5,383 0 0 0 0
Professional Services 31,659 0 0 0 0
Transfers out-#001 0 0 0 0 1,400,000
Transfers out-#101 0 907,544 1,364,706 0 0
Transfers out-#303-Euclid Ave-Flora to Barker (547,287) 5,111 0 0 0
Transfers out-#303-School Beacons 0 0 0 0 225,000
Transfers out-#303-Barker Road Corridor 0 1,718,874 916,837 14,000 0
Transfers out-#303- Garland Ave 0 203,814 0 0 0
Transfers out-#303- Crosswalk lighting on Indiar 0 71,486 0 0 0
Transfers out-#303- 8th&Carnahan Intersectior 0 (155) 0 0 0
Transfers out-#309-Appleway Trail 289,661 262,599 98,991 2,033 0
Transfers out-#309-Balfour Park frontage improi 0 0 22,048 565,150 0
Transfers out-#309-Balfour Park improvements 0 0 10,947 367,503 3,507,520
Transfers out-#309-Sullivan Park water line 0 0 0 98,000 314,900
Transfers out-#309-Spokane Valley River Loop 0 0 0 100,000 700,000
Transfers out-#314-Pines Grade Separation 0 0 125,086 626,315 0
Transfers out-#314-Barker Rd Overpass 0 0 0 696,416 724,905
Transfers out-#314-Sullivan Rd Interchange 0 0 73,615 325,000 101,385
Transfers out-#316-Fairground Building 0 0 0 10,000 750,000
Precinct property acquisition 0 226,700 0 2,225,000 0
Park property acquisition 0 84,380 2,095,710 2,659,600 0
Total expenditures (220,584) 3,480,353 4,707,940 7,689,017 7,723,710
Revenues over(under)expenditures 4,547,634 3,961,896 (4,433,052) 4,557,826 (7,713,710)
Beginning fund balance 4,427,286 8,974,920 12,936,816 8,503,764 13,061,590
Ending fund balance $ 8,974,920 $12,936,816 $ 8,503,764 $13,061,590 $ 5,347,880
101
Fund:313 City Hall Construction Fund Spokane Valley
2022 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
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Investment Interest $ 1,416 $ 953 $ 0 $ 0 $ 0
Total revenues 1,416 953 0 0 0
Expenditures
Capital Outlay-City Hall 9,573 0 0 0 0
Services&Charges 5,283 0 0 0 0
Transfers out-#312 0 88,589 0 0 0
Total expenditures 14,856 88,589 0 0 0
Revenues over(under)expenditures (13,440) (87,636) 0 0 0
Beginning fund balance 101,076 87,636 0 0 0
Ending fund balance $ 87,636 $ 0 $ 0 $ 0 $ 0
Fund:314 Railroad Grade Separation Projects Fund Spokane Valley
2022 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 2021 and 2022 are related to design and right of way costs for the Pines Road Underpass project and the right of
way and construction costs for the Barker Road Overpass project. Design work is also beginning for the Sullivan Road
Interchange.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Grant Proceeds $ 571,136 $ 1,447,398 $ 3,394,512 $12,903,319 $ 1,560,290
Investment Interest 16,591 15,883 412 0 0
Developer Contributions 0 0 0 0 308,592
Transfers in-#301 (8,147) 104,918 1,335,879 0 0
Transfers in-#302 0 0 0 660,516 0
Transfers in-#312 0 0 198,701 1,647,731 826,290
Total revenues 579,580 1,568,199 4,929,503 15,211,566 2,695,172
Expenditures
Barker BNSF Grade Separation 562,988 1,552,316 3,792,655 9,681,704 1,307,293
Pines Rd Underpass 48,923 43,717 1,278,344 4,149,450 1,366,585
Sullivan Rd Interchange 0 0 73,615 325,000 101,385
Total expenditures 611,911 1,596,033 5,144,614 14,156,154 2,775,263
Revenues over(under)expenditures (32,331) (27,834) (215,111) 1,055,412 (80,091)
Beginning fund balance 1,068,804 1,036,473 1,008,639 793,526 1,848,938
Ending fund balance $ 1,036,473 $ 1,008,639 $ 793,528 $ 1,848,938 $ 1,768,847
102
Fund:315 Transportation Impact Fees Fund Spokane Valley
2022 Budget
Beginning in 2021,the City began collecting transportation impact fees allowed pursuant to RCW 82.02.050-82.02.110 and
SVMC 22.100.These are fees specifically allowed to address impacts from new development and they may be imposed on
all developments within a designated area.The City has performed several studies to determine the impact areas on which
the fees are being imposed. All fees collected must be applied to transportation system improvements identified in the
corresponding study.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Transportation Impact Fees $ 0 $ 0 $ 0 $ 150,000 $ 200,000
Total revenues 0 0 0 150,000 200,000
Expenditures
Transfers out-#303 0 0 0 80,000 150,000
Total expenditures 0 0 0 80,000 150,000
Revenues over(under)expenditures 0 0 0 70,000 50,000
Beginning fund balance 0 0 0 0 70,000
Ending fund balance $ 0 $ 0 $ 0 $ 70,000 $ 120,000
Fund:316 Economic Development Capital Projects Fund Spokane Valley
2022 Budget
In 2015,the City contracted with Community Attributes Inc.to develop a Retail Improvement Strategy and Action Plan. This
plan led to another study with Community Attributes in 2016 to further explore tourism as an economic driver. The resulting
2016 Tourism Plan identified nine projects,including an expanded mixed-use facility around the Fairground and Avista
Stadium,for future development. These projects would likely boost tourism and help anchor the City's leisure and retail
community.
Over the next several years,the City continued more in-depth analysis of some of the projects identified in the Tourism Plan
and moved forward on several smaller projects. In 2020,the City began discussions with Spokane County regarding the
concept of expanding the Expo Center to create additional space and versatility to attract and support multiple conferences
and special events. The new Expo Center at the County Fairgrounds is estimated to cost$10 million. The City was
awarded$750,000 in State funding for this project in 2021. Also in 2021,City Council allocated$1,000,000 from Fund#312
toward this project. Design on the building is starting in 2021.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Transfers in-#312 $ 0 $ 0 $ 0 $ 10,000 $ 750,000
Total revenues 0 0 0 10,000 750,000
Expenditures
Fairgrounds Building 0 0 0 10,000 750,000
Total expenditures 0 0 0 10,000 750,000
Revenues over(under)expenditures 0 0 0 0 0
Beginning fund balance 0 0 0 0 0
Ending fund balance $ 0 $ 0 $ 0 $ 0 $ 0
103
Fund:402 Stormwater Management Fund Spokane Valley
2022 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 2021
• Continued the evaluation efforts for the Glenrose and Central Floodplain mapping for FEMA.
• Continued collaboration efforts with local,State,and Federal stormwater regulatory bodies.
• Continued stormwater management and NPDES coordination efforts with other Eastern Washington agencies.
• Continued the inventory and mapping of all City stormwater facilities.
• Continued on-going stormwater maintenance and repairs utilizing in-house and contracted services.
• Coordinated and financed stormwater system improvements with capital projects developed by the City.
• Continued developing stormwater requirements to meet new National Pollution Discharge Elimination System
(NPDES)Permit.
• Began efforts in developing a Comprehensive Stormwater Management Plan for the City.
Goals for 2022
• 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.
• Implement stormwater system improvements,integrating with other capital projects for efficiency.
• Finalize the development and adoption of a Comprehensive Stormwater Management Plan for the City.
• Work with other departments in developing a city-wide,comprehensive Asset Management Program,which will
include stormwater facilities.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Personnel-FTE Equivalents
Engineer 1.0 1.0 1.0 1.0 1.0
Engineering Technician I 0.0 0.0 0.0 0.5 0.5
Engineering Technician II 1.0 1.0 1.0 1.0 1.0
Stormwater Forman 0.0 0.0 0.0 0.9 0.9
Assistant Engineer 1.0 0.5 0.5 0.0 0.0
Mechanic 0.0 0.0 0.0 0.0 0.25
Maintenance/Construction Inspector 1.15 1.15 1.15 0.25 0.00
Planning Grants Engineer 0.25 0.25 0.25 0.25 0.25
GIS Analyst 0.00 0.00 0.00 0.23 0.23
4.40 3.90 3.90 4.13 4.13
Interns 3.0 2.0 2.0 2.0 2.0
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104
Fund:402 Stormwater Management Fund Spokane Valley
2022 Budget
(continued from previous page)
Budget Summary
Recurring Activity
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Stormwater Management fees $ 1,920,509 $ 1,936,362 $ 1,910,349 $ 1,900,000 $ 1,910,000
Investment Interest 40,465 48,642 10,244 40,000 2,000
Miscellaneous&Grants Proceeds 0 58,746 482 0 0
Total revenues 1,960,974 2,043,750 1,921,075 1,940,000 1,912,000
Expenditures
Wages,Payroll Taxes&Benefits 403,470 436,115 381,447 552,694 560,631
Supplies 12,418 16,956 98,153 14,750 18,150
Services&Charges 1,149,170 1,135,846 1,186,650 1,320,643 1,248,395
Intergovernmental Services 35,430 37,984 278,514 45,000 45,000
Transfers out-#001 13,400 0 0 0 0
Interfund vehicle lease-#501 0 0 0 6,750 6,750
Total expenditures 1,613,888 1,626,901 1,944,764 1,939,837 1,878,926
Recurring revenues over(under)
Recurring Expenditures 347,086 416,849 (23,689) 163 33,074
Nonrecurring Activity
Revenues
Grant Proceeds 128,695 106,000 59,828 100,000 0
Total Nonrecurring revenues 128,695 106,000 59,828 100,000 0
Expenditures
Capital-Various Projects 354,085 423,585 0 660,000 315,000
Stormwater Comprehensive Plan 0 0 0 100,000 100,000
Watershed studies 64,541 48,576 48,336 100,000 100,000
Generator for Maintenance Shop 0 0 0 0 50,000
Total Nonrecurring expenditures 418,626 472,161 48,336 860,000 565,000
Nonrecurring revenues over(under)
Nonrecurring Expenditures (289,931) (366,161) 11,492 (760,000) (565,000)
Excess(Deficit)of Total Revenues
Over(Under)Total Expenditures 57,155 50,688 (12,197) (759,837) (531,926)
Beginning working capital 1,973,424 2,216,210 2,180,773 2,159,796 1,399,959
Ending working capital $ 2,030,579 $ 2,266,898 $ 2,168,576 $ 1,399,959 $ 868,033
105
Fund:403 Aquifer Protection Area Fund Spokane Valley
2022 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.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Spokane County $ 462,981 $ 469,429 $ 426,234 $ 460,000 $ 460,000
Grant Proceeds 597,733 101,715 60,996 1,507,045 1,881,600
Investment Interest 28,620 37,329 9,135 2,000 1,900
Total Revenues 1,089,334 608,473 496,365 1,969,045 2,343,500
Expenditures
Capital-Various projects 662,402 329,829 239,081 2,958,540 3,008,800
Effectiveness study 0 0 0 0 55,000
Total Expenditures 662,402 329,829 239,081 2,958,540 3,063,800
Revenues over(under)expenditures 426,932 278,644 257,284 (989,495) (720,300)
Beginning working capital 1,413,073 1,840,005 2,118,299 2,120,365 1,130,870
Ending working capital $ 1,840,005 $ 2,118,649 $ 2,375,583 $ 1,130,870 $ 410,570
106
Fund:501 Equipment Rental&Replacement Fund Spokane Valley
2022 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.
Snow Plow Fleet
Truck# Model Year YR Acquired Age at Retirement Replacement Yr Notes
207 1997 2009 25 2022
206 1996 2009 29 2025
204 1995 2009 33 2028
203 1995 2009 36 2031 Existing Fleet
205 1996 2009 38 2034 (11)Snow Plows
208 1997 2009 40 2037
209 1998 2011 42 2040
211 2000 2012 43 2043
210 2010 2011 36 2046
218 2016 2016 33 2049
219 2020 2020 32 2052
2022 2022 33 2055 207 is retired
2025 2025 33 2058 206 is retired
2028 2028 33 2061 204 is retired
2031 2031 33 2064 203 is retired
2034 2034 33 2067 205 is retired
2037 2037 33 2070 208 is retired
2040 2040 33 2073 209 is retired
2043 2043 33 2076 211 is retired
(continued to next page)
107
Fund:501 Equipment Rental&Replacement Fund Spokane Valley
2022 Budget
(continued from previous page)
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Vehicle rentals-#001 $ 30,000 $ 30,000 $ 28,000 $ 31,300 $ 31,300
Vehicle rentals-#101 21,250 21,250 14,500 10,250 10,250
Vehicle rentals-#101 (plow replace.) 77,929 77,929 48,500 60,500 60,500
Vehicle rentals-#402 12,750 12,750 14,000 6,750 6,750
Transfers in-#001 (CenterPlace kitchen reserve) 36,600 36,600 36,600 36,600 0
Transfers in-#001 (Code Enforcement Vehicle) 0 0 27,472 0 40,000
Transfers in-#001 (Additional dump bed truck) 0 0 0 0 80,000
Investment Interest 19,873 26,715 6,074 10,000 1,200
Total Revenues 198,402 205,244 175,146 155,400 230,000
Expenditures
Wages,Payroll Taxes&Benefits 3,714 0 0 0 0
Small tools&minor equipment 0 122 0 10,000 10,000
Vehicle Purchase 0 0 0 130,000 262,500
Snow plow purchase 0 0 0 0 250,000
Depreciation Expense-Machinery&Equipment 47,155 47,155 59,211 0 0
Total Expenditures 50,869 47,277 59,211 140,000 522,500
Revenues over(under)expenditures 147,533 157,967 115,935 15,400 (292,500)
Beginning working capital 1,096,283 1,243,816 1,401,783 1,387,962 1,403,362
Ending working capital $ 1,243,816 $ 1,401,783 $ 1,517,718 $ 1,403,362 $ 1,110,862
Fund:502 Risk Management Fund Spokane Valley
2022 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).
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Transfers in-#001 $ 370,000 $ 390,000 $ 410,000 $ 425,000 $ 450,000
Investment Interest 2,135 2,124 248 0 0
Total Revenues 372,135 392,124 410,248 425,000 450,000
Expenditures
Auto&Property insurance 345,769 348,794 337,987 425,000 450,000
Unemployment Claims 6,849 31,104 7,781 0 0
Total Expenditures 352,618 379,898 345,768 425,000 450,000
Revenues over(under)expenditures 19,517 12,226 64,480 0 0
Beginning working capital 244,261 263,778 276,004 340,484 340,484
Ending working capital $ 263,778 $ 276,004 $ 340,484 $ 340,484 $ 340,484
108
Fund:632 Passthrough Fees&Taxes Fund Spokane Valley
2022 Budget
This fund was created during the 2022 Budget development process to account for State assessed District Court fees
collected by Spokane County and remitted to the City as well as passthrough tax revenues such as leasehold excise and
sales taxes. The Cit then remits the funds to the State Treasurer and County Prosecutor. These are fuduciary activities
according to GASB accounting pronouncements.
Budget Summary
2018 2019 2020 2021 2022
Actual Actual Actual Budget Budget
Revenues
Fees&Taxes collected for other governments $ 0 $ 0 $ 372,072 $ 399,687 $ 400,000
Total Revenues 0 0 372,072 399,687 400,000
Expenditures
Fees&Taxes remitted to other governments 0 0 371,759 400,000 400,000
Total Expenditures 0 0 371,759 400,000 400,000
Revenues over(under)expenditures 0 0 313 (313) 0
Beginning working capital 0 0 0 313 0
Ending working capital $ 0 $ 0 $ 313 $ 0 $ 0
109
CITY OF SPOKANE VALLEY,WA
Capital Expenditures for 2022
SOURCE OF FUNDS
#001 101 #106 #107 #301 #302 #311 #312 #314 #402 #403 #501
2022 REET 1 REET 2 Aquifer Equipment
Expenditure Street Solid Capital Capital Pavement Capital Grade Stormwater Protection Rental& Developer
Budget General O&M Waste PEG Projects Projects Preservation Reserve Separation Management Area Replacemed Grants Contributions
#001 General Fund
-IT capital replacements 166,000 166,000
-Office furniture for Project Manager 5,000 5,000
-Radar Trailers 24,000 24,000
-Police Vehicles 1,455,000 55,000 1,400,000
-Finacial software capital costs 1,000,000 1,000,000
Subtotal 2,650,000 1,250,000 1 1 0 1 0 1 0 1 0 1 0 1 1,400,000 I 0 I 0 1 0 I 0 I 0.1.. 0
#101 Street Fund
-Streetlight replacement program 35,500 35,500
-Generator for maintenance shop(1/2 cost) 50,000 50,000
Subtotal 85,500 0 I 85,500 1 0 I 0 I 0 I 0 I 0 I 0 I 0 I 0 I 0 I 0 I 0 I 0
#107 PEG Fund
-PEG Capital outlay 33,500 33,500
Subtotal 33,500 0 I 1 0 I 33,500 I 0 I 0 I 0 I 0 I 0 I J 0 I 0 I 0 I 0
#303 Street Capital Projects Fund
205 Sprague/Barker Intersection Improvements 1,871,500 1,868,866 2,634
249 Sullivan/Wellesley Intersection 1,903,176 146,962 696,249 1,059,965
293 2018 CSS Citywide Reflective Signal BP 8,250 8,250
294 Citywide Reflective Signal Post Panels 3,575 3,575
299 Argonne Rd Concrete Pvmt Indiana to Mont 130,017 26,511 103,506
300 Pines&Mission Intersection Improvement 1,746,643 114,818 1,630,025 1,800
313 Barker Road/Union Pacific Crossing 1,444,000 575,138 868,862
318 Wilbur Sidewalk:Boone to Mission 572,909 0 572,909
320 Sullivan Preservation:Sprague-8th 412,000 412,000
326 2020 Citywide Retroeflective Post Plates 142,880 142,880
329 Barker Road Imp-City Limits to Appleway 250,000 250,000
Mission Ave over Evergreen Deck Repair 261,200 261,200
School zone beacons 225,000 225,000
Contingency' 1,000,000 100,000 100,000 800,000
Subtotal 9,971,150 0 I I 0 1 0 I 361,780 1 1,113,649 I 0 1 225,000 I 0 I 0 1 0 I 0 1 6,956,322 1 1,314,399
#309 Parks Capital Projects Fund
315 Balfour Park improvements-ph.1 3,507,520 3,507,520
Sullivan Park water line 441,000 314,900 126,100
Replace pond liner at Mirabeau 80,000 80,000
Spokane Valley River Loop Trail 700,000 700,000
Subtotal 4,728,520 80,000 1 I 0 I_ 0 I 0 1 0 I 0 I 4,522,420 1 0 1 0 1 0 I 0 I 126,100 I 0
#311 Pavement Preservation Fund
-Pavement preservation 7,202,000 1,001,800 1,600,000 914,900 914,900 1,741,400 1,029,000
Subtotal ' 7,202,000 1,001,8001 1 1,600,000 I 0I 914,9001 914,900 1,741,400 0I 0I 01 0I 01 1,029,000 1. 0
#314 Grade Separation Fund
143 Barker BNSF Grade Separation 1,307,293 724,905 273,796 308,592
223 Pines Rd Underpass Q BNSF&Trent' 1,366,585 80,091 1,286,494
311 Sullivan Rd Interchange Q Trent 101,385 101,385
2,775,263 01 - I 01 0I 01 0 01 826,290 I 80,091 I 0I 01 01 1,560,2901 308,592
#316 Economic Development Capital Projects Fund
-Capital-various projects 750,000 750,000
Subtotal 750,000 0 I 0 1 0 I 0 I 0 I 0 I 750,000 I 0 I iLL 0 I 0 1 0 1 0
--
#402 Stormwater Management Fund
-Capital-various projects 315,000 315,000
-Generator for maintenance shop(1/2 cost) 50,000 50,000
Subtotal 365,000 0 0 0 0 00 0 365,000I 0 ` 0
#403 Aquifer Protection Area Fund
-Capital-various projects 3,008,800 1,127,200 1,881,600
Subtotal 3,008,800 0 1 I 0 1 0 I 0 1 0 I 0 1 0 I 0 I 0 I 1,127,200 1 0 I 1,881,600 1 0
#501 Equipment Rental and Replacement Fund
-Vehicle purchase 262,500 40,000 80,000 142,500
-Snow plow purchase 250,000 250,000
Subtotal 512,500 40,000 1 80,000 I 0 1 0 I 0 1 0 I 0 1 0 I 0 I 0 1 0 I 392,500 I 0 I 0
Total Capital Expenditures and Related Financing 32,082,233 2,371,800 165,500 1,600,000 33,500 1,276,680 2,028,549 1,741,400 7,723,710 80,091 365,000 1,127,200 392,500 11,553,312 1,622,991
1 Contingency amount is to cover unforseen overruns,costs related to projects that were expected to complete in 2021 and the costs of projects that have not yet had funding sources identified.
2 Use of Fund Balance for CIP 0223-Pines Rd Underpass @ BNSF&Trent is a portion of the$1,200,000 transferred from the General Fund in 2017.
-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.
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CITY OF SPOKANE VALLEY,WA
Full Time Equivalent Employees
Difference from
Adopted Amended Proposed 2020 to 2021
2012 2013 2014 2015 2016 I 2017 2018 2019 2020 2020 2021 2022 +(-)
001 -General Fund (I) (2) (3)
City Manager/City Clerk 5 5 5 5 5 5 7 6.5 6.5 7.5 7.5 8.5 1.000 (5)
City Attorney 3 3 3 3 3 3 3.5 3.5 4 4 4 4 0.000
Public Safety 0 0 0 0 0 0 0 0.12 0.12 0.12 0.12 0.24 0.120 (4)
Deputy City Manager 7 6 6 6 6 6 3 1 1 1 1 1 0.000
Finance 11 10.75 11.75 11.75 11.75 11.75 11.75 11.75 11.75 11.75 11.75 11.75 0.000
Human Resources 2 2 2 2 2 2 2 2 2 2 2 2 0.000
Public Works 7.5 7 7.375 7.375 7.375 6.375 0 0 0 0 0 0 0.000
City Hall Operations&Maintenance 0 0 0 0 0 1 1 0.88 0.88 0.88 1.88 1.92 0.040
CPW-Engineering 0 0 0 0 0 0 12.5 13.275 13.525 13.025 14.025 15.725 1.700 (4)
CPW-Economic Development 0 0 0 0 0 0 6.375 6 6 6 5.77 5.77 0.000 (5)
CPW-Building and Planning 0 0 0 0 0 0 18 20 21 21 20 21 1.000
CED-Administration 3 2 2 2 2 1 0 0 0 0 0 0 0.000
CED-Economic Development 0 0 0 2.5 2.65 4 0 0 0 0 0 0 0.000
CED-Development Services 0 0 0 11 11 10 0 0 0 0 0 0 0.000
CED-Engineering 6 8 7 0 0 0 0 0 0 0 0 0 0.000
CED-Planning 8.5 8 8 0 0 0 0 0 0 0 0 0 0.000
CED-Building 12.75 11.5 12.5 14 14 15 0 0 0 0 0 0 0.000
Parks&Rec-Admin 2 2 2 2 2 2 2 2 2 2 2 2 0.000
Parks&Rec-Recreation 1 1 1 1 1 1 1 1 1.6 1.6 1.6 1.6 0.000
Parks&Rec-Senior Center 1 1 1 1 1 1 1 1 0.4 0.4 0.4 0.4 0.000
Parks&Rec-CenterPlace 5 5 5 5 5 5 5 5 5 5 5 4.84 (0.160) (4)
Total General Fund 74.75 72.25 73.625 73.625 73.775 74.125 74.125 74.025 75.775 76.275 77.045 80.745 3.700
101 -Street Fund 4.5 5 5.375 5.725 5.725 5.725 5.725 7.725 7.475 7.475 7.475 7.475 0.000
303-Street Capital Project Fund 3.5 3.5 3.5 3.5 3.5 3.5 5 8.1 8.1 7.6 7.6 8.9 1.300 (4)
402-Stormwater Fund 4.5 4.5 4.75 4.4 4.4 4.4 4.4 3.9 3.9 3.9 4.13 4.13 0.000 (5)
Total FTEs 87.25 85.25 87.25 87.25 87.4 87.75 89.25 93.75 95.25 95.25 96.25 101.25 5.000
(1) FTEs for 2017 reflect the reorganization that was effective in April 2017. The original 2017 Budget had FTEs of 88.4.
(2) FTEs for 2018 reflect the budget amendment approved on May 29, 2018.
(3) The 2021 Budget was amended to increase FTEs by 1, which was split 0.77 to Economic Development and 0.23 to Fund#402.
(4) Existing FTEs were reallocated to reflect actual time worked at various facilities.
(5) Five FTEs added in 2022-Project Manager in City Manager, Engineering Tech II in Engineering(0.2)and fund#303(0.8) CAD Manager
in Engineering(0.5)and fund#303(0.5), Code Enforcement Supervior in Building, and Assistant Engineer in Engineering.
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2021 Work Force Comparison
The 31 Washington Communities with a Population of
30,000 to 100,000
CITY POPULATION FULL-TIME PART-TIME
Auburn 83,950 432 2
Bellingham** 90,620 885 16
Bothell 48,920 339 2
Bremerton 42,560 329 11
Burien 53,290 77 5
Des Moines 32,820 145 2
Edmonds* 42,780 208 11
Federal Way 99,590 334 9
Issaquah 39,840 215 6
Kennewick 85,940 389 0
Kirkland 92,110 617 10
Lacey 54,780 279 2
Lake Stevens 35,460 92 3
Lakewood 60,330 202 6
Longview 38,530 299 52
Lynnwood* 41 ,020 289 9
Marysville 70,040 286 3
Mount Vernon 36,540 216 25
Olympia 55,010 568 14
Pasco 79,580 360 0
Pullman* 32,450 220 30
Puyallup 43,040 279 12
Redmond 71,180 618 19
Richland 59,570 498 22
Sammamish 66,130 124 2
Shoreline 57,860 167 13
Spokane Valley 98,600 94 2
University Place 33,730 46 7
Walla Walla 34,110 277 10
Wenatchee 35,810 175 2
Yakima 97,340 681 17
AVERAGE 314 10
Source: AWC 2021 Salary and Benefits Survey, organization profile
*2021 data not reported. Numbers from 2020.
**2020-21 data not reported. Numbers from 2019.
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Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
Effective January 1,2022
Position Title Grade 2022 Range
City Manager Unclassified
Deputy City Manager 22 11,920.14 - 17,277.75
City Attorney 21 10,738.86 - 15,550.10
Finance Director 21 10,738.86 - 15,550.10
Parks, Recreation,and Facilities Director 20 9,664.85 - 13,996.12
City Engineer 19 8,698.21 - 12,596.64
Senior Deputy City Attorney 19 8,698.21 - 12,596.64
Human Resources Manager 19 8,698.21 - 12,596.64
Planning Manager 18 7,829.40 - 11,336.42
Building Official 18 7,829.40 - 11,336.42
Engineering Manager 18 7,829.40 - 11,336.42
Traffic Engineering Manager 18 7,829.40 - 11,336.42
Economic Development Manager 18 7,829.40 - 11,336.42
Senior Engineer 17 7,046.06 - 10,202.36
Accounting Manager 17 7,046.06 - 10,202.36
Assistant Building Official 17 7,046.06 - 10,202.36
Public Works Superintendent 17 7,046.06 - 10,202.36
Senior Administrative Analyst 17 7,046.06 - 10,202.36
IT Manager 17 7,046.06 - 10,202.36
Deputy City Attorney 16 6,340.81 - 9,181.53
City Clerk 16 6,340.81 - 9,181.53
Engineer 16 6,340.81 - 9,181.53
Senior Planner 16 6,340.81 - 9,181.53
Development Services Coordinator 16 6,340.81 - 9,181.53
Database Administrator 16 6,340.81 - 9,181.53
Accountant/Budget Analyst 16 6,340.81 - 9,181.53
Housing and Homeless Services Coordinator 16 6,340.81 - 9,181.53
Project Manager 16 6,340.81 - 9,181.53
CAD Manager 16 6,340.81 - 9,181.53
Code Enforcement Supervisor 16 6,340.81 - 9,181.53
Associate Planner 15 5,707.52 - 8,263.95
Assistant Engineer 15 5,707.52 - 8,263.95
IT Specialist 15 5,707.52 - 8,263.95
Engineering Technician II 15 5,707.52 - 8,263.95
Economic Development Project Specialist 15 5,707.52 - 8,263.95
Senior Plans Examiner 15 5,707.52 - 8,263.95
Public Information Officer 15 5,707.52 - 8,263.95
Administrative Analyst 15 5,707.52 - 8,263.95
Maintenance/Construction Foreman 15 5,707.52 - 8,263.95
GIS Analyst 15 5,707.52 8,263.95
Mechanic 14 5,137.08 - 7,438.13
Human Resource Analyst 14 5,137.08 - 7,438.13
CenterPlace Coordinator 14 5,137.08 - 7,438.13
Planner 14 5,137.08 - 7,438.13
Building Inspector II 14 5,137.08 - 7,438.13
Plans Examiner 14 5,137.08 - 7,438.13
Engineering Technician I 14 5,137.08 - 7,438.13
Senior Permit Specialist 14 5,137.08 - 7,438.13
Code Enforcement Officer 14 5,137.08 - 7,438.13
Maintenance/Construction Inspector 14 5,137.08 - 7,438.13
Recreation Coordinator 13 4,623.00 - 6,694.06
Deputy City Clerk 13 4,623.00 - 6,694.06
Customer Relations/Facilities Coordinator 13 4,623.00 - 6,694.06
Building Inspector I 13 4,623.00 - 6,694.06
Executive Assistant 13 4,623.00 - 6,694.06
Planning Technician 13 4,623.00 - 6,694.06
Human Resources Technician 13 4,623.00 - 6,694.06
Senior Center Specialist 12 4,162.22 - 6,024.50
Permit Facilitator 12 4,162.22 - 6,024.50
Help Desk Technician 12 4,162.22 - 6,024.50
Accounting Technician 12 4,162.22 - 6,024.50
Administrative Assistant 12 4,162.22 - 6,024.50
Recreation Specialist 12 4,162.22 - 6,024.50
Maintenance Worker 11-12 3,744.85 - 6,024.50
Permit Specialist 11 3,744.85 - 5,422.31
Office Assistant II 10-11 3,370.14 - 5,422.31
Custodian 10 3,370.14 - 4,878.94
Office Assistant I 9-10 3,033.50 - 4,878.94
Note: Slight rounding differences may exist between the figures reflected on this page and
the actual payroll rates computed by the Eden Payroll System.
113