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2023, 10-03 Study Session Minutes
MINUTE'S City of Spokane Valley City Council Study Session Tuesday, October 3, 2023 Mayor Haley called the meeting to order at 6 p.m. The meeting was held in person by Council and staff in the Great Room at CenterPlace, 2426 N Discovery Place, Spokane Valley, and also remotely via Zoom meeting. Attendance. CounciImembers Pam Haley, Mayor Rod Higgins, Deputy Mayor Tim Hattenburg, Councilmember Staff John Hohman, City Manager Erik Lamb, Deputy City Manager Chelsie Taylor, Finance Director Arne Woodard, Councilmember Mike Basinger, Economic Dev. Director Laura Padden, Councilmember John Whitehead, Human Resources Director Ben Wick, Councilmember Virginia Clough, Legislative Policy Coordinator Bill Helbig, Community & PW Director Absent. Tony Beattie, Sr. Deputy City Attorney Brandi Peetz, Councilmcmber John Bottelli, Parks & Ree Director Gloria Mantz, City Services Administrator Adam Jackson, Engineering Manager Others in attendance: Scan Walter, Assistant Police Chief Kelly Konkright, Attorney Rob Lochmiller, CIP Engineering Manager Morgan Koudelka, Administrative Analyst Jerremy Clark, Traffic Engineering Manager Nikki Kole, IT Specialist Marci Patterson, City Clerk ROLL CALL: City Cleric Patterson called roll; all Councilmembers were present except Councilmember Peetz. It was moved by Councilmember Woodard, seconded and unanimously agreed to excuse Councilmember Peetz fi^om tonight's meeting. APPROVAL OF AGENDA It was moved by Deputy Mayor Higgins, seconded and unanimously agreed to approve the agenda. PROCLAMATIONS: Domestic Violence Awareness Month Deputy Mayor Higgins read the proclamation for Domestic Violence Awareness Month. GENERAL PUBLIC COMMENT OPPORTUNITY: After Mayor Haley explained the process, she invited public comment. Barb Howard, Spokane Valley, (via Zoom) said that nuisance property should be back on the agenda and there are still junk vehicles in her neighborhood. Dan Allison, Spokane Valle Questioned who the therapist will be for the East Valley School District and questioned why the white screen in the meeting was not working. Rob Tupper, Spokane Valley said that the decision to forego the 1% tax increase was not a good decision. Terry Lalonde, Spokane Valley: spoke about transitional housing and provided additional statistics. John Harding, Spokane Valley: spoke about being a SMART city and going green. ACTION ITEMS: 1. Resolution 23-011 Setting a Public Hearing for Proposal to Establish a TBD — Erik Lamb. Adam Jackson It was moved by Deputy Mayor Higgins and seconded to approve Resolution No. 23-011, which approves setting a public hearing for proposal to establish a TBD. Mr. Lamb provided a background on our streets and funding and historically what the city has done for preservation and maintenance of the roads. He also Council Meeting Minutes, Study Session; 10-03-2023 Page 1 of 4 Approved by Council: 02-27-24 provided details about what goes into the formation of a TBD and how it could be used for our roads stated that this resolution would be only for setting the public hearing to speak about forming the TBD. Any funding discussions would take place at a later date. Council discussed what options there were for forming the TBD. Mayor Haley invited public comment. Mr. John Harding, Spokane Valley noted concern about what the methods were to determine the rating system of the roads and that he would like more information presented before the TBD is formed and that it should go to the vote of the people for funding. Vote by acclamation: in favor: unanimous. Opposed: none. Motion carried. 2.Motion Consideration: Holiday. City Closures — John Whitehead It was moved by Deputy Mayor Higgins and seconded to authorize the closure of City Hall and Center l'lace at noon Wednesday, November 22, 2023; and the entire day on Tuesday, December 26, 2023; to allow staff time to prepare and travel for their Thanksgiving and Christmas Holidays. Mr. Whitehead provided a review of previous holidays approved by Council and reviewed the requested closure times for the 2023 holiday season. Mayor Haley invited public comment. No comments were offered. Vote by acclamation: in favor: unanimous. Opposed: none. Motion carried 3.Motion Consideration: SNAP Senior Housin Grant Agreement..— Sarah Farr It was moved by Deputy Mayor Higgins and seconded to approve the Grant Agreement with SNAP for a $471, 729 award and authorize the City Manager or designee to finalize and execute the agreement in substantially the form presented and to carry out the terms of the agreement once executed Ms. Farr provided details on the grant agreement as well as what SNAP would be using the funding for. Council noted their approval for the grant. Mayor Haley invited public comment. No comments were offered. Vote by acclamation: in favor: unanimous. Opposed: none. Motion carried. 4.Motion Consideration: Change Order, Barker Rd BNSF Grade Separation Project — Rob Lochmiller It was moved by Deputy Mayor Higgins and seconded to authorize the City Manager to finalize and execute Change Order Numbers 23, 56, 60, 65, and 70 with Max ,I. Kuney Company in the amount of $74,535.59, $3,839.39, $4,548,32, $2,675.00, and $915.67respectively. Mr. Lochmiller provided details on the change orders submitted for payment. Mr. Lochmiller also noted that there were approximately 18 more change orders left to process and that staff was working through those with WSDOT and Max Kuney Company. Mayor Haley invited public comment. Mr. Dan Allison, Spokane Valley stated that it seemed there were quite a few change orders for this project. City Manager Hohman explained the process of change orders on such a large-scale project. Vote by acclamation: in favor: unanimous. Opposed: none. Motion carried. 5.Motion Consideration: Liberty Lake InterlocaI — John Hohman, Kelly Konkright It was moved by Deputy Mayor Higgins and seconded to authorize the City Manager to finalize and execute the Interlocal Agreement with Liberty Lake for Joint Planning in substantially the form provided. Mr. Konkright provided information on the traffic impacts near our shared borders with the City of Liberty Lake. This interlocal provides policies and procedures for reciprocal review and mitigation of impacts that occur as result of development near the borders of the respective jurisdictions. The Interlocal Agreement will assure both cities that joint planning is conducted in areas where there are extra jurisdictional impacts. Council noted that the interlocal will be good framework when working with surrounding entities. Mayor Haley invited public comment. Mr. John Harding, Spokane Valley stated that he was glad this was being addressed and expressed his concerns about apartments going in near our city borders as well. City Manager Hohman thanked the City of Liberty Lake for their cooperation in getting the interlocal put together. Vote by acclamation: in favor.• unanimous. Opposed none. Motion carried. 6.Motion Consideration: JAG Memorandum of Understanding — Erik Lamb Assistant Chief Walter It was moved by Deputy Mayor Higgins and seconded to authorize the City Manager to approve the Memorandum of Understanding for joint distribution of the Edward Byrne Memorial Justice Assistance Grant between the City of Spokane Valley, City of Spokane, and Spokane County. Deputy City Manager Lamb provided an overview of the funding and how funding would be allocated per the MOU if approved. Council Meeting Minutes, Study Session: 10-03-2023 Page 2 of 4 Approved by Council: 02-27-24 The portion of funding for the city will go for improvements to the security system at the precinct. Council questioned the funding methods and the terror of the agreement. Mr. Lamb noted that the agreement would continue until one of the agencies is no longer a disparate entity. Mayor Haley invited public comment; no comments were offered. Vote by acclamation: in favor: Mayor Haley, Deputy Mayor Higgins, Councihnernbers Padden, Woodard and Hattenburg. Opposed. Councilrrrember Wick, Motion carried 7.Motion Consideration: State Legislative Agenda Virginia Clough It n,as moved by Deputy Mayor Higgins and seconded to approve the proposed 2024 State Legislative Agenda. Ms. Clough reviewed the previously discussed changes to the draft agenda. Council reviewed the agenda and did not have any additional comments to add. Mayor Haley invited public comment; no comments were offered. Vote by acclamation: in favor. unanimous. Opposed: none. Motion carried NON -ACTION ITEMS: 9. City Manager Presentation of the Preliminary 2024 Budget —...John Holzman As part of the ongoing budget development process, City Manager Hohman presented the 2024 preliminary budget for Council review, including an overview of priorities, budget development goals, fiscal policies including financial management and objectives, As part of the budget highlights, Mr. Hohman touched on the 2024 total revenue budget, total expenditure budget; current staffing levels; ending fund balance; public safety; pavement preservation, transportation & infrastructure; capital projects; economic development; and challenges including historic inflation increases, street operation fund and ending with the comment that there has been outstanding collaboration between staff and council. Mayor Haley called for a recess at 7:35 p.m.; she reconvened the meeting at 7:45 p.m. 9. Regional Homeless Authority. Update John Hohman, Gloria Mantz Ms. Mantz provided an update on the regional homelessness authority meeting. There was a discussion regarding the HUD entitlement funds -Homeless Housing Assistance Act Funds 2024 in approximately $660,000 in funding for HHAA funds and the city is spending approximately $550,000 this year. Currently, Ms. Mantz is reviewing the general fund working with each department to make sure we track all costs for 2024 for the housing and homeless and other potential funding sources. City Manager Hohman provided an update on the regional homelessness authority meeting and encouraged council to keep all options open to review. Mr. Hohman reviewed each option in detail. Councilmember Hattenburg noted that it was a good meeting last week, very collaborative and he felt heard. The group needed to start at the beginning and build from that. Council had a productive discussion regarding the options and what they hoped to see as potential outcomes for the regional entity. 10. District Court Update — Erik Lamb, Morgan Koudelka Mr. Lamb reviewed a PowerPoint presentation that included potential services that could be included in with the District Court services currently in the precinct building. Council indicated that there may be a desire to improve use of the space and offer more services in the District Court area. Mr. Lamb reviewed the current city responsibilities within our contract and what the court jurisdiction allowed for. Mr. Koudelka reviewed historical costs for the district court services. Mr. Lamb reviewed the services that were provided by the Spokane County District Court. Overall, they reviewed the size of the space and what accommodations could potentially be made and what challenges they may have with adding any services at that location. 11. Advance Agenda _ Mayor HaIey Council member Wick suggested having additional conversations with other surrounding cities regarding the District Court services. Mayor Haley suggested looking into what could be done to bring people current on their property taxes and see what funds are due to the city. COUNCIL COMMENTS Council Meeting Minutes, Study Session: 10-03-2023 Page 3 of 4 Approved by Council: 02-27-24 There were no ffil-thCr Council C01111-flCutS. CITY MANAGER COMMENTS Mr. Hellman spoke about the public comments and flow items get. addressed and added to the agendas. He also noted the pop up concession area at the entry of CenferPlace. Currently, LeCatering is hosting tile concession area, but it may be something added to the building in the ffiture. Mr. flohman reminded council that their outside agency allocation worksliects needed to be turned in within the week, At 8:56p.m. It was inoved 1ry Dej-),uly M(()lo7- Higgins mml seconde(.1 to extend the council meeting for an acklitional 40 minutes. Dole by acclaination., in favor unanimous. Opposeck none. Alfolion cai-i1ed, Executive Session: It was moved hY Dejouty -Allayoi, HiA!gins, seconcled and unan imo usly qgme(l to acljourn into executive .session fray" 30 minuies to discuss pencling liligalion, and that no action will he falfen iiijon retzow to open session. Council adjourned into executive session at 8:56 pmi. At 9:26p,m. Deputy Mayor Higgins declared Council out of executive session, at which time it was inoved hy Councilineinhei, Wooclarcl, seconded and unanimously agreed to acljourn, Al F: 71�1 - I j I Mare f fttersonA t3ity Clerk Pan-i Haley, May r C'OUncil Meeting Minutes, Study Session: 10-03-2023 Approved by Council: 02-27-24 Page 4 of 4 WHEREAS, Spokane C ounty has an estimated 4, 0'00 confirmed victims oJ'reported domestic abuse every year, with approximately one in three women and one in ten mien, victims Qf domestic abuse; and WHEREAS, Law enforceinent.fields over 14,500 calls related to domestic abuse every year, resuhing in 3,300peipetrators beingprosecuted annually, which accounts.for 25% (?fall criminal cases; and WHERE A, S!, Victims should have access to support and programs that are knowledgeable, trauma inforined, and compassionate to their needs as victims; and WHEREAS, Victims of domestic violence should h6ne access to medical and legal services, counseling, emergency and transitional housing, and other supportive services so they can escape the cycle of abuse,- and WHEREAS, Our emergency responders, police, andJudicimyshould have the training and resources necessary to enforce, prosecute, protect, and rehabilitate per ofdoinestic abuse in order to improve the rates of one in three peipetrators reoffending; and WHEREA,'", We believe we can bring an end to the high rate qffiainily violence in the City ofSpokane Valley through education, awareness, and by taking afirm stance against cloinestic abuse in our connnunio;; and IYHEREAS, We believe that this q1forl must include, lmv enfor-cement, Crilninal justice agencies, schools, churches, social welfare agencies, public health, and individual citizens, NOW, THEREFORE, 1, Pam Haley, -AlIqyor of the City of Spokane Talley, on behalf of the �pokane Valley City Council and the citizens (?I'Ihe City qJ'Spokane Valley, do herehyproclahn October as Domestic VioleneeAivarenessMonth and I urge Spokane Valley citizens to participate in eff orts to recognize the serious impacts oj'domestic violence upon our communities andfi7milies, and to actively work toward eliminating domestic violence with in our community, and state. Dated this 3`1 day ql'October, 2023. Pain Haley, Mayor "'now 6 -0 0 01 P. G 'NIERAL PUBt,lC COMMENT OPPORTI.JNUT Y THIS IS FOR GENERAL PUBLIC COMMENTS YOUR SPEAKING TIME WILL GENERALLY 13E LIMITED TO THREE MINUTES You may sign in to speah but it is not necessary, as the Mayor will afford the public the oi)Dortunitv to Weak. NAME TOPIC OF CONCERN YOU YOUR CITY OF RESIDENCE PLEASE PRINT WILL SPEAK ABOUT All :xr ... . ...... . . ....... . .... . . . . ....... Please note that once h1fin-mation is entered on tlilvfinwiv, it becomes as publk record suf�jeef to publk� diwlosure. ^��s � � i ,, i „ r / j � �; � i, City of Spokane Valley 2024 Budget Council Budget Goals and Fiscal Policies Council Budget Goals: Public Safety: • Public safety is the City's highest priority which begins with providing superior police services to protect lives, property, and to maintain a safe and welcoming community, The City's law enforcement agreement with Spokane County shall be carefully managed and improved as needed to maintain the levels of service desired by the City Council. The City shall also strive to ensure that the Spokane Valley Police Precinct is maintained and improved to meet the needs of our Police Department. • In addition to providing robust police services, the City will prioritize all stages of the criminal justice process to provide for the safety of our residents. This includes the ongoing administration and examination of areas for improvement of critical components of the public safety system, including booking, prosecution services, court services, jail operations, and post -detention services. 2. Pavement Preservation: • Maintain and sustain a safe and resilient transportation infrastructure using cost effective means and methods that consider the long-term needs of the network. The City shall strive to provide sufficient funding to ensure the preservation of our infrastructure. 3. Transportation and Infrastructure: • Strengthen and improve transportation infrastructure to safely connect the community by incorporating new and innovative technologies to improve the quality of life for all users while supporting a diverse and robust economy. 4, Economic Development: • Actively support our existing businesses and industries by identifying retention and expansion opportunities to facilitate employment growth and a stable tax base. Collaborate with local, state, and national partners to identify resources to support the City's economic development initiatives. • Grow local tourism through asset development and targeted destination marketing to support hotels and retail establishments. 5. Homeless and Housing: • Develop a housing and homeless program that integrates the activities of service providers to retain residents in housing, provide a path forward for those experiencing homelessness, and support the creation of additional affordable workforce housing units within the City. 6. Communications: • Increase community interactions, share information, and obtain feedback and provide awareness on all the aspects that make Spokane Valley a great place to live, work, and play. Fiscal Policies: 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. Work to incorporate the business plan process into the budget 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 0.80% of its total debt capacity, and more importantly, only 4.01 % 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 Obiectives 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. Increase the Service Level Stabilization Reserve Fund #121 to approximately 14% of the General Fund or $8 million. The increase will be funded over a number of years to as to limit the impact on City operations. Interest income will continue to accrue to support the growth of this Fund over time. 4. If necessary, utilize a portion of the Service Level Stabilization Reserve Fund #121 ($8 million) to maintain ending fund balance minimum. 5. Commit to the strategy that the Service Level Stabilization Reserve Fund #121 will not be reduced below $4.8 million (60% of $8 million) without City Council approval. If Council should deem this necessary, the City will then first replenish Fund #121 to at least $4.8 million before any annual General Fund transfers are made to Capital Reserve Fund #312. 6. Maintain the 2024 property tax assessment at a level to support ongoing City operations. For the 2024 levy, we anticipate this will result in a levy of $13,524,900 plus estimated new construction of $350,000 for a total levy of $13,874,900. Any allowable potential increase not taken will be banked for future use as provided by law. 7. Grow our economy so the existing tax base can support basic programs. 1000� >S--Irane Valley" 2024 Annual Budget I'm honored to be presenting the 2024 annual budget twentieth anniversary message. The 2024 Budget continues to follow the sound financial path that was collectively developed by current and previous City Councils and the three past City Managers. This has been another challenging year of record inflation, continued increased energy and food prices, ongoing world conflicts, and uncertainty about where the economy is headed. However, the City has a long history of making prudent financial decisions dating back to our 2003 incorporation. We have engaged in consistently responsible budgeting including realistic revenue projections, controlled spending, limited the growth of City programs, and have adhered to key conservative fiscal policies. We are delivering a budget that will allow the City to continue to deliver status quo levels of service throughout 2024 while at the same time financing our aggressive capital improvement program. F'In'Mer-sm: 0 - City Priorities The City's chief budget priorities are: • Public Safety • Pavement Preservation • Transportation and Infrastructure projects), and • Economic Development • Housing and Homeless response • Communications (including railroad grade separations and park related Ensuring that we've committed adequate resources to these services accounts for much of the effort that Council and Staff collectively dedicate to the annual development of our 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 2024, The revenue and expenditure figures included in the 2024 Budget are each considerably higher than in previous years and this is a reflection of the impact of inflation being seen at a national level. Increases at the point of budget adoption over the past 9-years have been: 2024 compared to 2023 10.45%. 8.12% 2023 compared to 2022 8.04% 4.90% 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% Public Safet Cos#s 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 2024 Budget. Public safety costs including law enforcement, courts, prosecution, public defense and jail related services represent the City's primary operating expenditure and total $35,251,248 which is a 7.56% increase over the 2023 Amended Budget. Noteworthy about the public safety budget are the following observations: • It represents 61.2% of the 2024 General Fund recurring expenditure budget ($35,251,248 1 $57,584,569). • It is equivalent to 255% of anticipated 2024 property tax collections ($35,251,248 1 $13,824,900). In other words, if property taxes were to double, they alone would not be sufficient to cover Spokane Valley's public safety commitment. • In 2023, the City initiated a review of the Police Department staffing needs. Although the contract with the Sheriff's Department has been maintained and adjusted for increased costs throughout the term of the agreement, the City has not substantially increased the number of police staff since 2007. Population growth has increased from 87,894 to 107,400 residents in this timeframe. The City will need to make adjustments to staffing to increase the levels of service to ensure that the City continues to be a safe and thriving community. Staffing Levels The full-time equivalent employee (FTE) count will increase by 4.00 from 112.25 in 2023 to 116.25 in 2024. This includes: • 2.0 FTEs for two Stormwater positions related to increasing the City's Stormwater program to a proactive level of service. • 2.0 FTEs in Parks and Recreation that are related to the anticipated split of the parks maintenance contract into multiple contracts. This includes one Park Operations and Maintenance Coordinator position and one Maintenance Worker position. The FTE count allocated among City funds is as follows: Difference 2023 2024 Between Budget as New 2024 2023 and Amended Positions Bud ''et 2024 General Fund #001 81.870 2.00 83.870 2.00 Street O&M Fund #101 9.500 0.00 9.500 0.00 Street Capital Projects Fund #303 11.50 0.00 11.50 0.00 Stormwater Fund #402 6.53 2.00 8.53 2.00 Stormwater Capital Projects #402/#403 2.85 0.00 2.85 0.00 112.25 4.00 116.25 4.00 The personnel costs for the 83.87 FTEs charged to the General Fund represent just 20.38% 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 924 citizens (= population of 107,400 per the Office of Financial Management population estimate / 116.25 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 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 2024, our community will again see an aggressive program of caring for roadways including the continuation of a pilot surface treatment program that would be new to Spokane Valley. For 2024, we project total revenues in Pavement Preservation Fund #311 of $3,362,600 that combined with $187,400 of fund reserves will be applied against $3,550,000 in projected expenditures. Sources of revenue in 2024 are anticipated to include $3,362,600 in transfers from other City funds consisting of: • $1,021,900 from the General Fund • $1,170,350 from REST 1 Capital Projects Fund #301 • $1,170,350 from REST 2 Capital Projects Fund #302 While Pavement Preservation is one of our critical service and budget priorities, we are not sustaining adequate levels of funding for this program. This is discussed further in the "Challenges" portion of this budget message. Transportation and Infrastructure The 2024 Budget includes $19,420,397 of capital expenditures that we anticipate will be in -part offset with $9,507,426 in grant revenues which results in 48.96% of capital projects being financed with State and Federal dollars. The capital expenditures we'll incur in 2024 partially include: • $223,500 from the General Fund: o $167,500 for Information Technology equipment acquisitions. o $36,000 for a Utility Task Vehicle (UTV) for the Police Department. o $20,000 for an electric manlift for Facilities. • $225,000 for capital equipment replacements in Street Fund #101. • $33,500 for broadcast equipment from PEG Fund #107. • $8.9 million in Street Capital Projects Fund #303. • $220,000 in Park Capital Projects Fund #309. • $3.5 million in Pavement Preservation Fund #311. • $3.2 million in Railroad Grade Separation Projects Fund #314. • $2.5 million in Stormwater Fund #402 and Aquifer Protection Area Fund #403. • $690,000 from Equipment Rental and Replacement Fund #501 that includes o $60,000 for the replacement of a vehicle in Parks and Recreation, o $60,000 for the replacement of a vehicle in Facilities, o $300,000 for the replacement of an existing snowplow, and o $270,000 for the replacement of the backhoe. Challenges Beyond the annual challenge of balancing the General Fund budget, the City of Spokane Valley has several on -going financial challenges. 1. Dramatic inflation increases in 2022 and 2023 have been experienced across all sectors of the economy. Coupling this with the eleven interest rate adjustments by the Federal Reserve, concerns abound regarding a national recession. The City is highly dependent on sales tax revenues which are subject to dramatic fluctuations as experienced in the Great Recession. This dependence will cause significant reductions in levels of service once a downturn affects our sales tax collections. 2. 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. The gas tax revenues over the past 5-years is as follows: 0 2020 - $1,745,193 0 2021 - $1,909,947 0 2022 - $1,959,667 0 2023 - $2,071,300 (budgeted) n 2024 - $1,958,900 (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 $1,564,152. 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, However, through 2022 and into 2023, these revenues appear to be stabilizing. At this point we're projecting 2024 telephone utility tax revenues of about $900,000 which is about 70% less than 2009 collections. • Because of the stagnant gas tax revenues and decline in telephone utility tax revenues, 2024 will be the eighth consecutive year of budgeted recurring expenditures exceeding recurring revenues in Fund #101. 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 — a $2,552,600 operating deficit was resolved through a transfer from the General Fund #001. ■ 2022 — a $3,084,900 operating deficit was resolved through a transfer from the General Fund #001. 2023 — an anticipated operating deficit of $3,530,000 will be resolved through a direct transfer from the General Fund #001. • 2024 — an anticipated operating deficit of $4,592,900 will be resolved through a direct transfer from the General Fund #001. 3. 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, Q 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 (REST) 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 14- year period 2011 through 2024: OEt1 Sxtek Cue Fad Cise Fec General .street O&M VS►ear Fee kte lace RE...>=T Actual 2011 584,681 0 0 0 0 600,000 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 2021 991,843 0 1,537,776 0 1,654,557 0 0 4,184,176 2022 1,001,800 0 3,194 0 1,465,141 0 2,052,175 4,522,310 Budget 2023 1,011,800 1,655,966 0 0 2,075,000 0 2,336,000 7,078,755 2024 1,021,900 0 0 0 2,340,700 0 0 3,362.600 14,135,930 2,628,599 5,662,530 2,408,660 15,142,605 500,000 12,964,930 53,443,154 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. 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. Through 2022 and 2023, City Council and staff have begun implementing improvements to our program: 1. Create a 2023 open -order pavement preservation contract specifically for local access streets funded by a street wear fee from the City's solid waste collection contract, including the potential use of surface treatments. This was implemented during the summer of 2023 and worked well to repave neighborhood streets in the southern portion of the City. 2. The 2023 surface treatment pilot project was implemented and potential expansion projects for 2024 are being evaluated. 3. New revenue methods to sustain the PMP, including Street O&M Fund 101, Street Capital Projects Fund #303 and Pavement Preservation Fund #311 were looked at and the Transportation Benefit District (TBD) was the preferred option to implement. The City is moving forward on the adoption of a TBD and will determine funding options after creation of the district. 4. Railroad Grade Separation Projects (overpasses and underpasses) Bridging the Valley is a proposal to separate vehicle traffic from train traffic in the 42-mile corridor between Spokane and Athol, ID. The separation of railroad and roadway grades in this corridor is intended to promote future economic growth, traffic movement, traffic safety, aquifer protection in the event of an oil spill, and train whistle noise abatement. The underlying study outlined the need for a grade separation at four locations in Spokane Valley. • Barker and Trent Road Overpass (fully funded at $24.7 million), • Pines and Trent Underpass (estimated cost of $43.0 million and fully funded), • Sullivan/Trent Interchange Project (estimated cost of $42.2 million) Because grade separation projects are exceptionally expensive endeavors and largely beyond our ability to finance solely through existing sources of internal revenue, the City has pursued grant funding from both the Federal and State Governments over the past several years and will continue to do so into the future. Barker/Trent Grade Separation Project Construction on the project began in the spring of 2021 and concluded in the spring of 2023. The project was well received and is functioning well. Pines / Trent Grade Separation Project The project is nearing the completion of the design phase having attained environmental approval mid-2022. We anticipate the project cost will be $43.0 million. The City successfully applied for a federal Rebuilding American Infrastructure with Sustainability and Equity (RAISE) grant and was awarded $21.7 million. The project has received sufficient federal funds and the City secured the required matching state funds to initiate the construction phase of the project, Construction is anticipated to begin in early 2024. Sullivan/Trent Interchange Replacement This project replaces the undersized existing grade separated interchange at the intersection of Sullivan Road and Trent Avenue with a new innovative roundabout configuration. The project is entering the design phase which is fully funded. The City is actively pursuing options for funding the construction phase of the project. Economic Development To the best of our ability we focus on business retention and expansion of existing businesses and recruitment of new businesses. Examples of 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 2024 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, nearly all of the total available 459 acres have been purchased and are in various stages of planning, construction, or are occupied with vibrant additions to our local economy. 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 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 will be completing the remaining work to widen Barker Road at Euclid Avenue and installing the final segment of the shared use path on the east side of the roadway. Housing and Homeless Services — The City investigated many options for increasing housing supply among all affordability levels over the past several years. Staff has engaged several affordable housing agencies and developers to locate suitable properties for these projects. This has been challenging since large (10+ acres) of undeveloped land is not readily available. The City is working on redevelopment ideas while also studying the possibility of annexing additional areas to provide room for this necessary growth. Target areas for potential redevelopment have also been identified and are being evaluated for investment with the remaining American Rescue Plan funds awarded in 2021. Homeless services remain a challenge as well. The City will be adopting its first Homeless Action Plan and has worked diligently with regional partners in evaluating the creation of a singular entity to manage and provide homeless services. In 2022, the City initiated outreach services for unsheltered individuals. While this has been successful, the City realizes that additional resources are needed to provide these individuals with connections to available services. In addition, new regional services are needed to better accommodate the individuals and families in need in our community. The Budget for 2024 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, the COVID-19 Pandemic, and the turbulent economic times that we are currently experiencing. The 2024 Budget again reflects a prudent and guarded continuation of service delivery capabilities. 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 a minimal increase in property tax and no increase 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 2024 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 continue to provide levels of service in 2024 on par with those we've provided in past years. 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 2024 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. Respectfully, John Hohman City Manager C'Icrr), ol-,11 0001"7,� FINANCE DEPARTMENT ;!)POKane Chelsie Taylor, Finance Director 10210, E Sprague Avenue * Spokane valley WA 9,9206 ,,,,�Vafley Phone: (509) 720-5000 4 Fax: (509) 720,-5075 4 www,spokanevalley.org TO: City Manager and Members of the City Council FROM: Cheisie Taylor, Finance Director SUBJECT: About the 2024 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 OperationM 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 (RCS/). 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 fundi 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. 2024 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 and subsequent inflation, the Cfty 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. At the end of March 2023, the Finance Department notified City Departments that their 2024 revenue and expenditure estimates were due by mid -May. Throughout 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 13, 2023. 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 2024 Budget is scheduled to be adopted on November 21, 2023, the Council will have had an opportunity to discuss it on eight separate occasions, including three public hearings to gather input from citizens: June 13 Council budget workshop August 29 Admin report: Estimated 2024 revenues and expenditures September 12 Public hearing #1 on 2024 revenues and expenditures October 3 City Manager's presentation of preliminary 2024 Budget October 10 Public hearing #2 on 2024 Budget October 24 First reading on ordinance adopting the 2024 Budget November 21 Public hearing #3 on the 2024 Budget November 21 Second reading on ordinance adopting the 2024 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. • 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: Govemmental_Fund Types Governmental funds are used to account for activities typically associated with state and local government operations. All governmental fund types are accounted for on a spending or "financial flows" measurement focus, which means that typically only current assets and current liabilities are included on related balance sheets. The operating statements of governmental funds measure changes in financial position, rather than net income. They present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. There are four governmental fund types used by the City of Spokane Valley: 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 • #109 -- Tourism Promotion Area Fund • #120 -- CenterPlace Operating Reserve Fund • #121 — Service Level Stabilization Reserve Fund • #122 — Winter Weather Reserve Fund 3. Debt Service Funds These funds account for financial resources which are designated for the retirement of debt. Debt Service Funds are comprised of the #204 — LTGO Debt Service Fund. 4. Capital Project Funds These funds account for financial resources, which are designated for the acquisition or construction of general government capital projects. Capital Project Funds include: #301 — REET 1 Capital Projects Fund • #302 — REET 2 Capital Projects Fund • #303 — Streets Capital Projects Fund • #309 — Parks Capital Projects Fund • #310 — Civic Facilities Capital Projects Fund • #311 — Pavement Preservation Fund • #312 — Capital Reserve Fund • #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. 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_ Tmes A third type of fund classification is the fiduciary funds that are used to account for activities conducted for the benefit of those outside the 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: 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. 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 1110 of 1 % of retail sales transacted in the County. Of the total amount collected, the State distributes 10% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the County and cities within the County. • Public Safety Sales Tax Beginning in 2005, an additional 0.1 % voter approved increase in sales tax was devoted to public safety purposes. This 0.1 % was approved by the voters again in August 2009. Of the total amount collected, the State distributes 60% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the cities within the County. Gambling Tax Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to gambling. Funds remaining after necessary expenditures for such enforcement purposes may be used for any general government purpose. Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April, July and October. The City imposes a tax on the following forms of gambling at the following rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Punchboards and Pull tabs (5% gross, less prizes); Amusement Games (2% gross, less prizes); Card playing (6% gross). Leasehold Excise Tax Taxes on property owned by state or local governments and leased to private parties (City's share). Franchise Fees Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This is a fee levied on private utilities for the right to use city streets, alleys, and other public properties. 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 2023 population figure used in the 2024 Budget is 107,400 as reported by the Office of Financial Management (OFM) for Washington State on April 1, 2023. This figure is important when determining distribution of State shared revenues on a per capita basis. • Fines and Forfeitures 1 Public Safety Fines and penalties are collected as a result of Municipal Court rulings, false alarm fees, and other miscellaneous rule infractions. All court fines and penalties are shared with the State, with the City, on average, retaining less than 50% of the amount collected. • Community Development Community Development revenues are largely composed of fees for building permits, plan reviews, and right-of-way permits. • Recreation Program Fees The Parks and Recreation Department charges fees for selected recreation programs. These fees offset direct costs related to providing the program. • CenterPlace Fees The Parks and Recreation Department charges fees for use of CenterPlace. Uses include regional meetings, weddings, receptions, and banquets. Rental rooms include classrooms, the great room and dining rooms. • Investment Interest The City earns investment interest on sales tax money held by the State of Washington prior to the distribution of the taxes to the City, as well as on City initiated investments. Street Fund #101 • Motor Vehicle Fuel Excise Tax (gas tax) The State of Washington collects a $0.494 per gallon motor vehicle fuel tax at the pump. Of this amount, the State remits a portion of the tax back to cities on a per capita basis. For 2024 the Municipal Research and Services Center estimates the distribution back to cities will be $18.24 per person. Based upon a City of Spokane Valley population of 107,400 (per the Washington State Office of Financial Management on April 1, 2023) we anticipate the City will collect $1,958,900 in 2024. RCW 47.30.050 specifies that 0.42% of this tax must be expended for paths and trails activities and based upon the 2024 revenue estimate, this compute to $8,200. The balance of $1,950,700 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 $900,000 for 2024. 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 $8,200 in 2024. Because the amount collected in any given year is relatively small, it is typical to accumulate State distributions for several years until adequate dollars are available for a project. Hotel / Motel Tax — Tourism Facilities Fund #104 The City imposes a 1.3% tax under RCW 67.28.181 on all charges made for the furnishing of lodging at hotels, motels, and similar establishments (including bed and breakfasts and RV parks) for a continuous period of less than one month. The revenues generated by this tax may only be used for capital expenditures for acquiring, constructing, making improvements to or other related capital expenditures for large sporting venues, or venues for tourism -related facilities. This tax is estimated to generate $600,000 in 2024. Hotel / Motel Tax Fund #105 The City imposes a 2% tax under RCW 67,28.180 on all charges made for the furnishing of lodging at hotels, motels, and similar establishments (including bed and breakfasts and RV parks) for a continuous period of less than one month. The tax is taken as a credit against the 6.5% state sales tax, so that the total tax that a patron pays in retail sales tax and hotel/motel tax combined is equal to the retail sales tax in the jurisdiction. The revenues generated by this tax may be used solely for paying for tourism promotion and for the acquisition and/or operation of tourism -related facilities. This tax is estimated to generate $900,000 in 2024. 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 while the remainder is recorded in the Street Fund #101 for use on pavement management on local streets. 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 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 $200,000 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. Tourism Promotion Area Fund #109 In the year 2022, a qualified lodging businesses (40 or more lodging units) within the City of Spokane Valley submitted a petition to form a tourism promotion area (TPA). The Council adopted resolution 22-017 to establish and operate pursuant to chapter 35.101 RCW, a Tourism Promotion Area fund. The City estimates that the annual revenue from the lodging charges collected from the operators of lodging businesses within the Spokane Valley TPA is expected to be $800,000. This estimated amount is based on a daily lodging charge of $4.00 and will vary from year-to-year depending upon fluctuating occupancy rates of lodging businesses in the Spokane Valley TPA and based upon program review. LTGO Debt Service Fund #204 This fund is used to account for the accumulation of resources for, and the payment of limited tax general obligation (LTGO) bonds also referred to as councilmanic or non -voted bonds. When LTGO bonds are issued, the City irrevocably pledges the full faith, credit and resources necessary to make timely payments of principal and interest, within constitutional and statutory limitations pertaining to non -voted general obligations. In 2003 the City issued $9,430,000 in limited tax general obligation (LTGO) bonds the proceeds of which were used to finance both the construction of CenterPlace and road and street improvements surrounding the facility. In 2014 the City refunded the LTGO bonds in order to take advantage of lower interest rates which resulted in a reduction in subsequent annual bond repayment (much like refinancing a home mortgage). At the completion of the bond refunding there remained $7,035,000 of LTGO bonds. Of this total: • $5,650,000 remained on the original debt used towards the construction of CenterPlace. These bonds will be paid off in annual installments over the 20-year period ending December 1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public Facilities District. At January 1, 2024, the outstanding balance on this portion of the bond issue will be $3,040,000, • $1,385,000 remained on the original debt used towards the road and street improvements. These bonds matured on December 31, 2023, and so the outstanding balance on this portion of the bond issue at January 1, 2024, is $0. 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 had 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, 2024, the outstanding balance on the bond issue will be $6,045,000. 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 $58 for each single-family unit and $58 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 $5,600,000 in 2024. 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 $500,000 in 2024. Fees include: • An annual fee of $15 per household for the withdrawal of water from properties within the APA. • An annual fee of $15 per household for on -site sewage disposal by properties within the APA. • For commercial properties an annual fee ranging from $15 to $960 depending upon water meter size. Interfund Transfers Many funds receive a portion of their revenues from other funds in the form of an interfund transfer, These transfers typically represent payments for either services rendered by one fund for another or a concentration of revenues for a specific project or purpose. The following interfund transfers are planned for 2024: [jut 401:' 105 3Q1 ° .302 31� Total. Its -. 0 30,000 0 0 0 30,000 4,592,923 0 0 0 0 4,592,923 398,950 0 0 0 0 398,950 0 0 897,312 440,437 0 1,337,749 160,000 0 0 0 220,000 380,000 1,021,900 0 1,170, 350 1,170, 350 0 3,362,600 0 0 801 182,500 806,792 990,093 86,500 0 0 0 0 86,500 700,000 0 0 0 0 700,000 11,878,815 Total in Totai',©ut 6,960,273 30,000 2,068,463 1,793,287 1,026,792 11,878,815 Total out 0 #001 — General Fund is budgeted to transfer out $6,960,273 including: • $4,592,923 to Fund #101 -- Street Fund as coverage of the estimated deficit in recurring activity for the 2024 Budget. • $398,950 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. • $1,021,900 to Fund #311 — Pavement Preservation Fund for pavement preservation projects. • $86,500 to Fund #501 — Equipment Rental and Replacement Fund for an IT equipment reserve. $700,000 to Fund #502 — Risk Management Fund for the 2024 property and liability insurance premium. #105 — Hotel 1 Motel Tax Fund is budgeted to transfer $30,000 to Fund #001 — General Fund for the purpose of financing advertising at CenterPlace. #301 — REET 1 Capital Projects Fund is budgeted to transfer out $2,068,463 including: • $897,312 to Fund #303 — Street Capital Projects Fund that will be applied towards grant matches for street construction projects. • $1,170,350 to Fund #311 — Pavement Preservation Fund for pavement preservation projects. • $801 to Fund #314 — Railroad Grade Separation Projects Fund for the Pines Road Underpass project. #302 -- REET 2 Capital Projects Fund is..bud eted to transfer out $1,793,287 including: • $440,437 to Fund #303 — Street Capital Projects Fund that will be applied towards grant matches for street construction projects. $1,170,350 to Fund #311 — Pavement Preservation Fund for pavement preservation projects. + $182,500 to Fund #314 — Railroad Grade Separation Projects Fund for the Sullivan Road Interchange project. #312 — Capital Reserve Fund is budgeted to transfer out $1,026,792 including: • $220,000 to Fund #309 — Parks Capital Projects Fund that will be applied towards Balfour Park construction and Greenacres Park Phase 2. • $806,792 to Fund #314 — Railroad Grade Separation Projects Fund that will be applied to grade separation projects at Barker, Pines, and Sullivan Roads. SIGNIFICANT ASSUMPTIONS IN THE 2024 BUDGET Budget Summary for „All Funds • Based upon funding levels anticipated in the 2024 budget, City staff will strive to maintain adequate levels of service. • Appropriations for all City Funds will total $105.3 million including $19.4 million in capital expenditures, comprised in -part of: o $224 thousand in Fund #001 — General Fund. o $225 thousand in Fund #101 — Street Fund. o $8.9 million in Fund #303 — Street Capital Projects. o $220 thousand in Fund #309 — Park Capital Projects. o $3.5 million in Fund #311 — Pavement Preservation Projects. o $3.2 million in Fund #314 — Railroad Grade Separation Projects. o $1.5 million in Fund #402 — Stormwater Management Projects. o $1.0 million in Fund #403 — Aquifer Protection Area Projects. o $690 thousand in Fund #501 — Equipment Rental and Replacement. • To partially offset the $19.4 million in capital costs, we anticipate $9.5 million in grant revenues which results in about 49% of capital expenditures being covered with State and Federal money. • Budgets will be adopted across 28 separate funds. • The full-time equivalent employee (FTE) count will increase in 2024 by 4 to 116.25 from 112.25. The increase for 2024 are the remaining 2 of 7 Stormwater positions that were approved by Council when authorizing an increase in the Stormwater program to a proactive level of service and 2 Parks & Recreation position authorized at the August 8, 2023 meeting. • The 2024 Budget reflects the tenth 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 $3,362,600. • 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. • 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 and major IT equipment. 2024 General Fund Revenues • Total recurring 2024 revenues are estimated at $62,316,100 as compared to $56,418,900 in 2023, which is an increase of $5,897,200 or 10.45%. • The two largest sources of revenue continue to be Sales Tax and Property Tax which are collectively estimated to account for 83.37% of 2024 General Fund recurring revenues. • The 2024 general sales tax estimate (excluding criminal justice and public safety sales taxes) is currently estimated at $33.7 million which reflects an increase of $3.2 million or 10.32% over the 2023 estimate. • The Property Tax levy does not include the potential annual increase allowed by State law. o The 2024 levy is estimated at $13,824,900. o The levy assumes we start with the 2023 levy of $13,524,900, forgo the potential annual increase allowed by State law, and finally add taxes related to new construction which we estimate to be $300,000. • Franchise fees and business registrations are primarily based on projected receipts in 2023. • State shared revenues are based upon a combination of historical collections including 2023 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. 2024 General Fund Expenditures Total 2024 recurring expenditures are budgeted at $57,584,569 as compared to $53,260,793 in 2023. This is an increase of $4,423,776 or 8.12%. • The City commitment of 6% of recurring General Fund expenditures to pavement preservation equals $3,362,600 and is computed by multiplying total recurring expenditures prior to adding the pavement preservation element ($3,362,600 / $56,562,669 = 6%). The $3,362,600 that is transferred to Pavement Preservation Fund #311 is comprised of the following: o $1,021,900 from General Fund #001 o $1,170,350 from REST 1 Capital Projects Fund #301 o $1,170,350 from REET 2 Capital Projects Fund #302 2024 Nonrecurring expenditures total $5,372,423 and include: o $152,500 for Information Technology expenditures including: ■ $15,000 to replace outdated copiers ■ $50,000 for server upgrades ■ $60,000 for network core hardware replacement ■ $27,500 for software upgrades o $36,000 Public Safety UTV o $416,000 for Facilities expenditures including: o $155,000 for Precinct repairs & improvements o $241,000 for CenterPlace repairs & improvements o $20,000 for Electric man -lift o $150,000 for replacement of banquet chairs at CenterPlace o $25,000 for Motorized shades for Great Room at CenterPlace o $4,592,923 transfer out to the Street O&M Fund #101 to cover the deficit in recurring expenditures exceeding recurring revenues in that fund General Fund Revenues Over Under Expenditures and Fund Balance • 2024 recurring revenues are anticipated to exceed recurring expenditures by $4,731,531. • Total 2024 expenditures are anticipated to exceed total revenues by $315,892. • The total unrestricted General Fund ending fund balance is anticipated to be $42,639,206 at the end of 2024 which is 74.05% of total recurring expenditures of $57,584,569. Our goal is to maintain an ending fund balance of at least 50.0%. Highlicrhts 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 $1,958,900 according to per capita estimates provided by the Municipal Research and Services Center. Of this amount, $1,950,700 will be credited to the Street O&M Fund #101 and 0.42% or $8,200 to the Paths and Trails Fund #103. • Telephone taxes that are remitted to the City and support Street Fund operations and maintenance are anticipated to be $900,000. • Real estate excise tax (REST) 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 2024 we estimate these revenues to be $1,500,000 per each '/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 2024 we estimate the tax will generate $1,500,000, which includes $900,000 in Fund #105 Hotel / Motel Tax Fund from the 2% tax and $600,000 in Fund #104 Hotel / Motel Tax — Tourism Facilities Fund from the 1.3% tax. • 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 $200,000 in 2024 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 $58 per single family residence and $58 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 2024 we estimate this fee will generate $5,600,000, • The Aquifer Protection Area Fund is expected to generate $500,000 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 $9,507,426 in 2024. By fund we anticipate grant revenues as follows: o Fund #001 — General Fund - $445,000 o Fund #303 — Street Capital Projects - $6,949,896 o Fund #314 — Railroad Grade Separation Projects Fund - $2,112,530 Expenditures • Fund #101 — Street Fund appropriations include: o $9,373,274 for maintenance of City streets, including $1,699,464 in snow operations, $1,579,560 for the local street program, and $1,025,000 in intergovernmental payments for services. • Fund #105 --- Hotel/Motel Tax Fund appropriations include: o $1,252,200 for tourism promotion activities. • Fund #106 —Solid Waste Fund appropriations include: o $290,000 for Education/Contract Administration. • Fund #109 —Tourism Promotion Area Fund appropriations include: o $500,000 for Professional Services. • Fund #301 — REET 1 Capital ,Proiects Fund includes a $2,068,463 appropriation to cover: o a $897,312 transfer to Street Capital Projects Fund #303 to partially offset the cost of street construction / reconstruction projects. o a $1,170,350 transfer to Pavement Preservation Fund #311 for pavement preservation projects. o a $801 transfer to the Railroad Grade Separation Project Fund #314 for the Pines Road Underpass project. Fund #302 — REET 2 Capital Projects Fund includes a $1,793,287 appropriation to cover: o a $440,437 transfer to Street Capital Projects Fund #303 to partially offset the cost of street construction I reconstruction projects. o a $1,170,350 transfer to Pavement Preservation Fund #311 for pavement preservation projects o a $182,500 transfer to the Railroad Grade Separation Project Fund #314 for the Barker , Pines, and Sullivan Road projects. • Fund #303 — Street Capital Projects Fund includes an appropriation of $8,875,775 for a variety of street construction projects. • Fund #309 — Parks Capital Projects includes a $220,000 appropriation to cover Balfour Park and Greenacres Parks improvements. • Fund #311 — Pavement Preservation includes $3,500,000 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 $220,000 in transfers to Fund #309 — Parks Capital Projects that will be applied toward Balfour Park improvements and Greenacres Park construction, as well as $806,792 in transfers to Fund #314 — Grade Separation Projects for Barker, Pines, and Sullivan Roads. • Fund #314 — Railroad Grade Separation_Proiects includes appropriations in the amount of $3,152,622 towards the Barker Road Grade Separation project, the Pines Road Grade Separation project, and the Sullivan Road Interchange project. • Fund #402 — Stormwater Fund includes $1,650,000 for nonrecurring expenditures including in part: o $1,500,000 for various capital projects a $150,000 for the studies related to the City's Stormwater permit and the watershed • Fund #403 — Aquifer Protection Area Fund includes a $1,000,000 appropriation to various capital projects. City's Foundation and Mission The foundation of Spokane Valley is based on the City's primary objective to be a city which is responsive, focused on customer service, open to the public, progressive, efficient, lean and fair while providing a high quality of life. Citizen involvement along with guidance from the City Council established the City's vision, core beliefs and customer service standards. These foundations influence the development of the City Council Goals for each year as well as the goals of the individual departments, Spokane Valley's Vision Statement: "A community where individuals and families can grow and play, and businesses will flourish and prosper.`" Core Beliefs Supporting this vision are the core beliefs of Spokane Valley which were established through the December 2007 adoption of Resolution 07-019 which in part reads: b We believe Spokane Valley should be a visionary city encouraging its citizens and their government to look to the future beyond the present generation and to bring such ideas to public discussion and to enhance a sense of community identity. ■ We believe that elected body decision -making is the only lawful and effective way to conduct the public's legislative business and that careful observance of a clear set of Governance Coordination Rules of Procedure can best enhance public participation and decision -making, • We believe in the City Council as policy leaders of the City. One or more City Councilmembers are encouraged to take the lead, where practical, in sponsoring Ordinances or Resolutions excepting quasi-judicial or other public hearings and: the statutory duties of the City Manager as set forth in RCW 35A.13,020, ® We believe in hearing the public view, We affirm that members of the public should be encouraged to speak and be heard through reasonable rules of procedure when the public business is being considered, thus giving elected officials the broadest perspectives from which to make decisions, ■ We believe that the City of Spokane Valley's governance should be known as "user friendly," and that governance practices and general operations should consider how citizens will be served in the most responsive, effective and courteous manner. We believe that the economic and commercial job base of the community should be preserved and encouraged to grow as an alternative to increasing property taxes. We believe it's imperative to have an expanded and diverse economic base. ■ We believe that Councilmembers set the tone for civic discussion and should set an example by: a) Setting high standards of decorum and civility. b) Encouraging open and productive conversation amongst themselves and with the community about legislative matters. c) Demonstrating respect for divergent points of view expressed by citizens, fellow Councilmembers, and the staff. d) Honoring each other and the public by debating issues within City Hall and the community without casting aspersions on members of Council, the staff, or the public. e) Accepting the principle of majority rule and working to advance the success of "corporate' decisions, N We solicit the City Manager's support in conducting the affairs of the City with due regard for: a) Promoting mutual respect between the citizens, City staff and the City Council by creating the organizational teamwork necessary for effective, responsive and open government, b) Providing the City Council and public reasonable advance notice when issues are to be brought forward for discussion. C) Establishing and maintaining a formal citywide customer service program with emphasis on timely response, a user-friendly atmosphere and an attitude of facilitation and accommodation within the bounds of responsibility, integrity and financial capability of the City, including organizational and job description documents while pursuing "best practices" in customer service. d) Seeking creative ways, to contain or impede, the rising cost of governmental services, including examination of private sector alternatives in lieu of governmentally provided services, e) Providing a database of future projects and dreams for the new City of Spokane Valley so that good ideas from its citizens and leaders are not lost and the status of projects can be readily determined." Customer Service Standards The commitment to provide excellent customer service for our citizens, businesses and visitors resulted in the development of customer service standards. The City's goal is to deliver service that is complete, consistent and equitable to all our customers, and is based on the principles of integrity, respect and responsiveness. Regardless of the reason for, the method, or frequency of contact, our customers will be treated with courtesy, respect and professionalism. Customer Service Standards are divided into three categories: Oe Be Respectful - Demonstrating courtesy and professionalism - Listening effectively - Responding in a timely manner - Exemplifying a no -surprise atmosphere + Be Knowledgeable - Fostering a team -oriented approach - Providing alternatives - Anticipating questions - Having and/or knowing your resources - Being organized 4- Be Welcoming • Acknowledging customers when they enter • Steering customers in the right direction • Promoting an enjoyable work environment in Maintaining a clean and uncluttered work environment In Treating people as individuals Looking towards the future, in order to imeet the City's budget objectives, departmental goals and strategies have been adjusted from the 2019 Business Plan. This Business Plan is the tool we use to guide the City forward to accomplish the Council's goals, while remaining squarely within the current budget and forecasted projections. The Business Plan includes performance measures to determine the level amount of effectiveness and efficiency in which work is performed. Over time, this provides the City with a good indicator of the progress the City is making to provide high quality services in a cost-effective way, while remaining within budget and the forecasted projections, Based on the Financial Projection, department budgets have been thoroughly reviewed to keep 2020 expenditures in line with projected revenues. The City views the changes in economy as an opportunity to reevaluate goals and strategies to meet the challenges set before us. As an open collaborative government, we continue to encourage our citizens to provide the necessary feedback we need as we endeavor to plan our City's future together. Although the Business Plan is based on a six -year cycle, the Financial Forecast is limited to five years. The reason for this discrepancy is that it becomes increasingly difficult to forecast economic indicators beyond a five-year horizon. It is important to note the Business Plan and Financial Projection are imperfect tools and this is precisely why both documents are updated on an ongoing basis. The following financial projection is being created during a relatively robust economic cycle and consequently reflects a generally positive trend with an increase in both revenues and expenditures of roughly 3% in most categories for each year through 2024. Fiscal Policies Fiscal Health is at the Core of Providing a Good Public Service The Fiscal Policies adopted by the City Council are important for the long-range fiscal strength of Spokane Valley. These policies set a framework that the City will follow to responsibly manage resources and if necessary, under what circumstances we will utilize reserves to sustain operations during economic downturns. Financial_ ManalZement The City will strive to: ■ Maintain basic service levels with minimal resources to achieve success. ■ Minimize personnel costs and overhead by continuing to contract for services when it makes financial sense to do so. ■ Continue the six -year Business Plan process. ■ Leverage City funds with grant opportunities. ■ Minimize City debt with a pay as you go philosophy. The State of Washington sets the maximum level of allowable debt for cities based on assessed value of property. The City of Spokane Valley carries an exceptionally low debt burden and currently utilizes only 1.75% of its total debt capacity, and more importantly, only 8.77% of non -voted bond capacity. ■ 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: ■ Adopt a General Fund Budget with recurring revenues equal to, or greater than recurring expenditures. • 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. ■ If necessary, utilize a portion of the Service Level Stabilization Reserve Fund ($5.5 million) to maintain ending fund balance minimum. ■ Commit to the strategy that the Service Level Stabilization Reserve Fund will not be reduced below $3.3 million (60% of $5.5 million). ■ Maintain the 2020 property tax assessment the same as 2019 except for new construction. As in the previous ten years, the City will forego the one -percent annual increase to property tax allowable under RCW 84.52,050. We anticipate this will result in a total levy of $12,332,400 which includes the 2019 levy of $12,182,400 plus estimated new construction of $150,000, The allowable potential increase will be banked for future use as provided by law. This would represent the eleventh consecutive vear that we hove not increased our Cit properttax assessment. • 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. External Input As representatives of the citizens of the City of Spokane Valley, the City Council strives to form policy that fairly represents all segments of our community, including residents, businesses and those visiting our City. To maintain balance in serving the different needs that exist in the City of Spokane Valley, it is necessary to receive feedback from customers and constituents. Previously, the City has utilized citizen surveys to obtain feedback on various contract services including solid waste and the cable franchising process. Community meetings are used to inform citizens of upcoming planning and infrastructure changes. Citizen input was sought during the development of the original Comprehensive Plan, the most recent Comprehensive Plan Update that was completed in the latter part of 2016 and will continue to be sought on subsequent Comprehensive Plan updates. The City Council utilizes public comment during Council meetings to assist the Councilmembers in the decision -making process. City staff recognizes the importance of citizen concerns, and the role citizens play in the health of our City. THE SV Express System allows citizens to share their concerns and report issues affecting the City. Staff are then able to respond in a timely manner and have a conversation with the citizen to work to resolve the reported concern. The public can also choose to take a more active role in participation through public forums such as public hearings and open house functions as well as through service on advisory committees. In the future, focus groups may be utilized to allow for more focused feedback on a particular subject so Council and staff can get a better feel for how a particular subject is received in the community, thereby allowing citizens to play active roles in guiding the way services are delivered. Internal Input The City of Spokane Valley City staff is comprised of knowledgeable professionals who provide Council with specialized knowledge to assist them in making informed decisions. From demand analysis, which determines when the workload is heaviest and how to best accommodate it, to staff reports that consider alternative methods of service delivery or other cost -saving measures, employees are invaluable in providing reports that present complex information in a manner that makes it understandable and approachable. In addition, performance measure results are analyzed, summarizing multi- year performances linked to targets and making comparisons to other entities. Employees are often the information conduit from the citizens to the Council, relaying resident concerns and/or changing trends. Staff often bring forward innovative ways of providing efficient service delivery. Strategic planning through several long-range plans allows staff to look at current trends to make future forecasts and continually update plans as necessary. While much public input goes into these documents, the forecasting and planning is done by skilled staffers who strive to create innovative ways of achieving our future vision while meeting current needs, complying with the law, and operating within financial constraints. These plans include the Comprehensive Plan, Six -Year Transportation Improvement Program (TIP), Five -Year Financial Forecast, CenterPiace Marketing Plan, Parks Master Plan, Streets Master Plan (Pavement Management Program) and the Business Plan. The City of Spokane Valley incorporated March 31, 2003, as a non -charter code city and operates under a Council -Manager form of government. It is governed under the optional municipal code of RCW Chapter 35A. Under this form of government, legislative authority is concentrated in the elected City Council, which hires a professional administrator to implement its policies. mmmmmmmmmmimw There are seven positions on the City Council, all of which are at-l'arge positions. At - large means all Councilmembers represent all the citizens of the City versus each Mission Councilmember representing a specified area within the City. Councilmembers are generally elected to four-year terms, with elections held every two years. For continuity, position terms are staggered by two years so that all positions are not To be responsive, open for election at the same time, focused on customer service, open to the Pursuant to RCW 35A.13.030, biennially the members choose a chair of the Council who receives the title of Mayor. The Mayor presides over all meetings and is public, progressive, recognized as the head of the City for ceremonial purposes. efficient, lean, fair and committed to In addition to the position of Mayor, pursuant to RCW 35A,13,035, a Mayor pro providing a high ternpore or Deputy Mayor is chosen by the Council. This position runs in concert with, the position of Mayor and fulfills the duties of the Mayor during any absence quality of life, or disability of the Mayor, Mayor Porn Holey, Oepaty Mayor Rod Higgins, Position 5 Position I arandi Peetz' Arne Woodard, Moyor Bea Wick, Position 2 Position 3 Positjoo 4 Tim 11ottenburg, Laura Padden, Position 6 Position 7 The City Manager Department is accountable to the City Council, for the operation 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 the provision of a communication llnkage among citizens, the City Council, City departments and other, government agencies. The City Manager Department includes the City Clerk, Contract Mistion Administration as well, as oversight of the police services contract for the, City. Additionally, Human Resources and the Office of the City Attorney are included in the City Manager's oversight. Both departments work directly To provide the City Council with all other departments and have their own mission statements and and employees with goals. professional leadership, As the City's Chief Executive Officer, the City Manager has overall sage advice and'to work responsibility for policy development, program planning, fiscal together to implement best mainagement, administration, and operation of all Cityfunctions, programs and activities. The City Manager's administrative direction is provided by practices to achieve the City Council, The City Manager assesses community and citizen needs adopted goals and deliver to ensure objectives and priorities are focused to meet those needs in an quality services to the effective, cost-efficient manner; directs development and implementation of initiatives for service quality improvement; provides daily leadership and community. works with the City's management team to ensure a high-performance, service -oriented work environment consistent with sound management principles. All City emiployees report directly, or indirectly to the City Manager. Police services are contracted through the Spokane County Sheriffs Department with the Spokane Valley Police Chief reporting to the City Manager. Essential Services: in Directs the implementation of the City Council's annual goals,. • Develops and directs the implementation of policies, procedures and work standards for the City. • Prepares and recommends long-range plans for City services and programs. ® Monitors status of contracts. in Develops and recommends adoption of the annual budget. in Coordinates the preparation of reports or presentations to the City Council or outside agencies. Develops specific proposals for action on current and future City needs. in Acts as the Emergency Management Coordinator for the City. in Monitors staff performance on qualitative and quantitative measures. in Participates with local, regional, state and national jurisdictions to represent Spokane Valley's interests; and in Maintains good working relationships with community constituents. City Clerk The City Clerk's Office, which consists of the City Clerk and Deputy City Clerk, manages the City's official records and public disclosure, supports the City Council, including agenda development and preparation of the official minutes, provides legal notices to the public regarding City business and supports all City departments. As the custodian of all City records, the City Clerk's office oversees record archival and all document imaging for state compliance. Essential Services: ■ Prepares City Council Agendas and Packets. ■ Certifies official City documents. ■ Is custodian of City Seal. ■ Supervises City's official file record maintenance. ■ Administers insurance claims. ■ Administers the City's Municipal Code. ■ Is the Public Records Officer and handles public record requests. ■ Ensures proper format for and processes resolutions and ordinances. ■ Administers oath of office for City Council, City Manager, Finance Director and Police Chief. ■ Monitors contracts and other documents for signature, recording and posting. ■ Coordinates volunteer opportunities for City and regional boards, committees and commissions. ■ Responsible for set-up and clean-up of Council meetings. ■ Attends all Council meetings and transcribes minutes. ■ Presides at bid openings. ■ Is responsible for publication of all legal notices. ■ Serves as City's Election Official. ■ Communicates with and provides information to citizens. ■ Processes requests for use of the City Logo. ■ Participates on the Governance Manual Committee; and Serves as official Parliamentarian at Council meetings. Contract Administration Under the direction of the City Manager, Contract Administration works with contractors and agencies to help ensure that the City government remains small and lean while delivering services efficiently and effectively. This idea was incorporated early in the City of Spokane Valley's existence to maintain the original concept of a Contract City that is not focused on growing government but instead utilizes the best possible options to provide services to citizens and businesses, whether that is the private sector or other government agencies. Contract Administration regularly evaluates service delivery, examining cost trends, performance and value compared to other liked -size cities. Additionally, a primary focus is ensuring that local tax revenues generated from the City are invested in the community and are not used to subsidize other jurisdictions. Contract Administration also evaluates current service deliverables based upon current and anticipated demand, while employing the best business practices and sound fiscal policy to ensure that staffing levels match demand and all efficiencies are incorporated while interacting with customers to answer questions and provide information on contract services. Public Safety Contract Administration is responsible for negotiating and administering all public safety contracts, which total $25.9 million or 62% of the 2019 General Fund recurring expenditures budget. All public safety contracts are provided by Spokane County. Contract Administration reviews cost estimates, final cost reconciliations, and performance measures. Periodically, Contract Administration will review the contracts and re -negotiate the terms. The law enforcement contract was re -negotiated in 2017, solidifying the identity of the Spokane Valley Police Department, providing for more control and enhanced performance measures. In addition, a new cost methodology was developed that greatly simplifies cost calculations and segregates direct costs, ensuring that the City is being charged accurately for the City's specific costs. A dedicated property and drug crimes unit was also created to ensure emphasis is placed on the crimes that are affecting Spokane Valley to the greatest degree. For 2019, the City utilized pool positions to allow hiring and training to occur in advance of retirement vacancies, allowing fully trained officers to migrate to open positions as they occur, maintaining service -delivery levels. Additionally, pre -training will reduce hire -to -street times and the use of a training officer at the academies will reduce the wash -out rate of officer candidates. Public Safety Service Contracts Administered: • Animal Control • Detention Services ■ District Court • Emergency Management ■ Law Enforcement • Pretrial Services • Prosecutor Services ■ Public Defender • SCOPE • Traffic Safety School Solid Waste Contract Administration has been part of the negotiation and evaluation teams for solid waste disposal and collection as well as the development of the City's Solid Waste Plan. As the result of negotiations and competitive processes, substantial savings were achieved for disposal and collection. The new collection contracts began on April 1, 2018 and included substantially -enhanced customer service standards. The $1.5 million in annual saving achieved will be utilized to preserve streets in the City, avoiding expensive rehabilitation projects and preserving streets in satisfactory condition without increasing garbage rates for citizens and business owners. The department is currently working with the City's collection contractor to evaluate options to address the changing recycling commodities market while providing rate and service stability. Wearing Examiner The Wearing Examiner conducts quasi-judicial hearings on land use matters. Contract Administration monitors and evaluates the costs and quality of the service provided. Cable Television Franchise Cable television service that utilizes the City's right-of-way to run lines to connect to customers must operate by authority of a City franchise. Contract Administration negotiates the terms of the franchise agreement and administers the terms of the agreement such as customer service standards, use of the right-of-way and payment of the franchise fees and Public, Education, and Government (PEG) Funds. Precinct Building The Precinct Building houses the Spokane Valley Police Department and a District Court courtroom and ticket counter. The City purchased the Precinct Building from Spokane County in 2006. The Contract Administration Program creates and manages the budget for maintaining the Precinct Building and coordinates with the Parks Department and maintenance staff to ensure that the building is maintained and that it remains a secure facility. The Office of the City Attorney represents the City's legal interests, including oversight of claims and litigation, The Office of the City Attorney is responsible for providing legal advice and support to City Council and City employees, as well as prosecute and defend all civil matters, including through use of outside counsel. This office works extensively with all City departments, The Office of the City Attorney drafts ordinances and resolutions; Mission negotiates contracts, interlocal agreements, franchises, leases, agreements,, and real estate transactions; and supports departments in enforcing associated laws, The Office of the City Attorney also provides To assist in implementing specialized employee training regarding existing laws. Council policy by providing clear legal The Office of the City Attorney staff consists of three full-time attorneys, direction and meaningful one administrative assistant and from one to three legal interns. The daily work largely consists of providing timely advice on a full range of municipal assistance to Council, and issues to City staff and the City Council, to staff who implement City programs. Maintain Essential Services-, ® Negotiate and draft and/or review all contracts. 0 positive and creative a Negotiate and draft franchise agreements with utility providers. workplace. ® Meet and negotiate with Spokane County on service contracts, - Meet and negotiate with other jurisdictions on a variety of matters, including interlocal agreements, ■ Defend City in litigation and administrative hearings, Represent City in code enforcement litigation and collections. ■ Advise on labor relations and employment law, Advise on numerous miscellaneous issues of general governance on a daily basis. ■ Draft, or review and revise, ordinances, resolutions and policies as appropriate. Draft legal memoranda on a full range of municipal issues. Review and compile responses to public record requests when necessary. Provide training to staff on legal issues with broad application, such as public records, the Open Public Meeting Act, public disclosure rules, ethics, administrative and land -use regulations, contracts and purchasing, and ordinance drafting, • Attend all City Council meetings, • Attend all Planning Commission meetings. • Review and advise on all real property transfers (easernents, deeds, acquisitions, etc.), Participate on the Governance Manual Committee. w Maintain office and document organization necessary to successfully complete all tasks. Provide guidance to staff on solid waste issues. Advise council and staff on pandemic -related issues regarding federal Funding and emergency rules of operation. Contract Administration Under the direction of the City Manager, Contract Administration works with contractors and agencies to help ensure that the City government remains small and lean while delivering services efficiently and effectively. This idea was incorporated early in the City of Spokane Valley's existence to maintain the original concept of a Contract City that is not focused on growing government but instead utilizes the best possible options to provide services to citizens and businesses, whether that is the private sector or other government agencies. Contract Administration regularly evaluates service delivery, examining cost trends, performance and value compared to other liked -size cities. Additionally, a primary focus is ensuring that local tax revenues generated from the City are invested in the community and are not used to subsidize other jurisdictions. Contract Administration also evaluates current service deliverables based upon current and anticipated demand, while employing the best business practices and sound fiscal policy to ensure that staffing levels match demand and all efficiencies are incorporated while interacting with customers to answer questions and provide information on contract services. Public Safety Contract Administration is responsible for negotiating and administering all public safety contracts, which total $25.9 million or 62% of the 2019 General Fund recurring expenditures budget. All public safety contracts are provided by Spokane County. Contract Administration reviews cost estimates, final cost reconciliations, and performance measures. Periodically, Contract Administration will review the contracts and re -negotiate the terms. The law enforcement contract was re -negotiated in 2017, solidifying the identity of the Spokane Valley Police Department, providing for more control and enhanced performance measures. In addition, a new cost methodology was developed that greatly simplifies cost calculations and segregates direct costs, ensuring that the City is being charged accurately for the City's specific costs. A dedicated property and drug crimes unit was also created to ensure emphasis is placed on the crimes that are affecting Spokane Valley to the greatest degree. For 2019, the City utilized pool positions to allow hiring and training to occur in advance of retirement vacancies, allowing fully trained officers to migrate to open positions as they occur, maintaining service -delivery levels. Additionally, pre -training will reduce hire -to -street times and the use of a training officer at the academies will reduce the wash -out rate of officer candidates. Public Safety Service Contracts Administered: ■ Animal Control ■ Detention Services ■ District Court ■ Emergency Management ■ Law Enforcement ■ Pretrial Services ■ Prosecutor Services ■ Public Defender • SCOPE ■ Traffic Safety School False Alarm Program Contract Administration has evaluated the False Alarm Program, the program designed to reduce the number of false alarms and allow police more time to respond to actual calls for service and perform proactive policing. False alarm recovery fees have been reduced and the registration requirement and fee has been eliminated. The department has developed its own in-house database and program which will provide improved customer service at a lower cost. This program was implemented in early 2018. Solid Waste Contract Administration has been part of the negotiation and evaluation teams for solid waste disposal and collection as well as the development of the City's Solid Waste Plan. As the result of negotiations and competitive processes, substantial savings were achieved for disposal and collection. The new collection contracts began on April 1, 2018 and included substantially -enhanced customer service standards. The $1.5 million in annual saving achieved will be utilized to preserve streets in the City, avoiding expensive rehabilitation projects and preserving streets in satisfactory condition without increasing garbage rates for citizens and lousiness owners. The department is currently working with the City's collection contractor to evaluate options to address the changing recycling commodities market while providing rate and service stability. Geographic Information Systems (GIS) and Database Systems Contract Administration administers, negotiates and presents for adoption the contracts for GIS and database services that allow the creation of mapping databases. Hearing Examiner The Hearing Examiner conducts quasi-judicial hearings on land use matters. Contract Administration monitors and evaluates the costs and quality of the service provided. Cable Television Franchise Cable television service that utilizes the City's right-of-way to run lines to connect to customers must operate by authority of a City franchise. Contract Administration negotiates the terms of the franchise agreement and administers the terms of the agreement such as customer service standards, use of the right-of-way and payment of the franchise fees and Public, Education, and Government (PEG) Funds. Precinct Building The Precinct Building houses the Spokane Valley Police Department and a District Court courtroom and ticket counter. The City purchased the Precinct Building from Spokane County in 2006. The Contract Administration Program creates and manages the budget for maintaining the Precinct Building and coordinates with the Parks Department and maintenance staff to ensure that the building is maintained and that it remains a secure facility. Additionally, the department calculates and bills the County for its share of lease and maintenance of the building. Addendum A: Spokane Valley Police Department Contract Services Spokane Valley Police Department (Commissioned Officers) The Spokane Valley Police Department (SVPD) is, included as an Addendum to the Business Plan because their services are provided by contract with the Spokane County Sheriff's Office (SCSO). Spokane Valley Police Chief Mark Werner reports to the City Manager and to the Spokane County Sheriff. The SVPD information in the Business Plan is important to: • Provide information as to the Police Department's structure and how that translates into services to the City's citizens. Gain an understanding of the costs involved in providing these services. In reviewing the Police Department Business Plan, it is important to note that the Interlocal Agreement for Law Enforcement Services specifies the type and timing of budgetary changes that the City can make to law enforcement. Spokane Valley Police Department Staffing Administrative Staffing Level: Chief-1 Precinct Commander-1 Administrative Sergeant-1 Patrol Staffing Level: Lieutenants-2 Sergeants-9 Deputies-47* Canine-3 Spokane Valley Marine Deputies-2-Shared *Of the 47 deputies, 1 of those positions is used to staff the front desk Monday through Friday from 8 a.m. to 5 p.m. Patrol Division Our Patrol Division operates under a broad philosophy that embraces a whole -hearted determination to protect and support individual rights, while at all times providing for the security of persons and property within the community. This division is the backbone of an organization whose very existence is justified solely on the basis of community service. In general, Patrol's function is to respond to calls for assistance, act as a deterrent to crime, enforce state and local laws, and respond to emergencies 24 hours per day, seven days per week. Specifically, this division provides the following services within the limits of available resources: ■ Monitor, report and investigate suspicious persons and situations, safety hazards, and unusual or illegal activity in the patrol area, to include vigilant observations of suspicious activity that may be tied to domestic or international terrorism; ■ Use Intelligence -Led Policing (ILP) methods, working in concert with Investigations and the RIG 9 Intelligence Group, to implement an operational strategy to reduce crime through the combined use of analysis and criminal intelligence, focusing on active and recidivist offenders. The goal with ILP is to identify crime patterns, groups and linked crimes to anticipate the crime in an effort to reduce criminal opportunities through directed patrolling; ■ Maintain order, respond to emergencies, and conduct criminal investigations to identify, pursue and arrest suspects and perpetrators of criminal acts; this also includes the collection of evidence, written reports, issuance of citations or warnings and testifying in court, when applicable; ■ Build relationships between Patrol, SCOPE members and neighborhood citizens to provide a safe living environment for the community and increase citizen awareness and involvement in community -oriented services; and ■ Inspect public establishments to ensure compliance with state law and jurisdictional ordinances. Impact of Staffing Patrol deputies are the primary responders with respect to calls for service, and are the backbone of the agency. It is imperative that response times be as short as possible, as increased response times only causes more risk to both the public as well as officer safety. Staffing levels can have a severe impact on response times and the ability to answer lower priority calls. Population growth has been slowly but steadily increasing. Citizen -initiated calls for service have been increasing at a more rapid pace having increased 20.8% since 2015. Best practice for law enforcement identifies Patrol deputies spending one-third of their time on proactive policing, initiating service incidents, interacting with the public, and providing deterrent patrolling. Spokane Valley Police have always had a high standard as nearly half of their calls were officer -initiated in the first couple of years of the City's existence. As Spokane Valley deputies have faced a higher call load, their ability to be proactive has steadily decreased. Additionally, because of the increased call load, the number of lower priority calls without an officer response has increased. The City of Spokane Valley is split into six Patrol districts. There are 4 Patrol platoons comprised of 10 deputies each, 2 day platoons and 2 night platoons, each working 12-hour shifts. Each night shift platoon works when the other platoon is off and the same is true of day platoons. The deputies in each platoon have staggered start times so that approximately half start an hour and a half later than the others. This insures that there is no transition gap when the day shift is over and the night shift begins. In addition, Power Shift covers the period of peak call load and the transition from day to night shift. Power Shift was partially implemented in March 2015. Full implementation of Power Shift was finally attained March 1, 2018. It is staffed with 8 deputies working 12-hour shifts; minimum staffing provides at least 3 deputies each day of the week. Further, specialty units such as SWAT and EDU (Bomb Squad) are made up of deputies assigned to Patrol as well as detectives assigned to the Investigative Unit. Many hours are invested in the training of these individuals in specialty fields. Current Staffing Current vacancies within SVPD include one Traffic Unit sergeant, three SVIU detectives, two Traffic Unit deputies, and one SVIU deputy. SCSO has recognized that the pool of qualified law enforcement applicants has become very shallow and that competition with other agencies for quality applicants is fierce. To meet hiring needs, SCSO has implemented new strategies to attract and identify quality applicants. First, SCSO has entered into contract with Public Safety Testing (PST) for the initial application process and the proctoring of the civil service examination. The primary advantage of the relationship with PST is that applicants from other areas of the country are able to take SCSO's exam without having to travel to Spokane. Background investigations of potential candidates are time consuming and were previously a primary bottleneck in the processing of applicants. To address this issue part time background investigators were hired and the contract with PST was expanded to included background investigation services. Additionally, SCSO has created a recruitment team consisting of an SVPD lieutenant, sergeant and deputies. This team has established relationships with all of the regional colleges and universities that have a criminal justice program including: SCC, EWU, WSU, MSU and NIC. This effort continues to expand. The recruitment team has also partnered with the Washington National Guard to assist each other in finding applicants and has connected with the Joint Base Lewis- McChord Career Placement Program for soldiers and airmen leaving active duty. These efforts produced a record number of 34 commissioned personnel hired in 2019 resulting in the first significant gain in commissioned personnel in several years, despite the loss of 24 commissioned deputies for the year. Crime Prevention Function The Spokane Valley Crime Prevention Program is a proactive effort to educate the public and provide material and training that will reduce opportunities for crime in our City. One deputy is assigned to the Spokane Valley Police Department and provides, at no cost to the community: ■ Security surveys on request for commercial, residential and multi -family housing sites; ■ Training to the public on a wide variety of topics including: personal safety, internet safety, drug awareness, fraud and identity theft, terrorism awareness, workplace violence prevention and Crime Prevention Through Environmental Design (CPTED); ■ information to citizens of community services and recommends options to facilitate long-term problem resolution; ■ Support Neighborhood Watch; and, ■ Resource to City department heads. Other Education Programs: ■ Child -Stranger Danger and Safety; ■ Residential and Commercial Security; ■ Robbery Prevention and Procedures; ■ Crime Free Multi -housing; ■ Nuisance/Safe Streets; ■ Firearms Safety; ■ Disaster Preparedness/ Emergency Response; ■ Rural Crime Prevention; ■ Bicycle Safety/Safety on the Centennial Trail; ■ DUI Aggressive Driving; ■ Active Shooter Survival Training; and ■ Personal Safety Training. Impact of Staffing This is one of the most important pro -active, crime -fighting assets provided to the community by the Spokane Valley Police Department. The performance of these functions requires a level of expertise that could not easily be replaced. Other positions within the Spokane Valley Police Department do not have the time to adequately address these issues. Traffic Unit Function ■ Promote safe and efficient movement of vehicles and pedestrians through Education, Enforcement and Engineering; ■ Monitor traffic flow to ensure public safety and enforce motor vehicle and criminal law through the issuance of citations and/or warnings to those persons not adhering to the law; ■ Investigate motor vehicle crash scenes as well as provide expertise to other investigators, including but not limited to mapping major crime scenes with the Faro laser scanner; ■ Direct traffic flow, reroute traffic and evaluate in case of emergencies; ■ Assist local agencies in emergency situations by providing traffic control; and ■ Reduce serious injuries and fatalities by using increased traffic enforcement; statistics show that increased citations in high -travel areas throughout the City reduce serious collisions/fatalities. Traffic Staffing level Sergeant - 1 Corporal/Detective - 1 Deputies - 5 Impact of Staffing A tremendous amount of specialized training is invested in the officers assigned to the Traffic Division. With that training, they are able to effectively investigate a variety of collisions to include fatal, pedestrian, and motorcycle, often taking days and weeks to analyze the collision and complete a thorough investigation. The loss of a trained collision detective would not easily be replaced by any other deputy or investigator who would have none of the specialized training held by a traffic detective. Washington State Traffic Commission grants pay for extra traffic enforcement in the City of Spokane Valley for DUI and pedestrian safety. Although grant funds pay for these emphasis patrols, a portion of the revenue generated comes back to the City of Spokane Valley. Most importantly, without deputies on the streets writingtickets for collision violations and putting an emphasis on safety, our fatalities may increase. Traffic School for drivers cited in the City of Spokane Valley began in 2012. The primary goal was to reduce collisions through education and is an example of how law enforcement can work with the public toward a safer community. Education and interaction with the citizens is one of the best ways for this to happen. What seems to be commonly noted from people who have gone through Traffic School is they don't mind spending their time and money when they get more out of the experience than paying a fine. This type of program not only educates, it builds trust, changes perceptions and provides an invaluable service to the community. School Resource Deputies School Resource Deputies (SRDs) are an invaluable resource to Spokane Valley school districts by providing a uniformed presence within the schools, responding to crimes as well as non -criminal related situations within the district, and providing assistance to include, but not limited to, criminal arrests, notice of infractions, informational reports, assisting with trespass order service, student education and awareness, and answering all other crime or non -crime related questions asked by district employees. SRDs often attend district meetings at various schools and buildings to provide expert advice on security and safety, give presentations to staff and students covering various subjects related to law enforcement, and act as a liaison and a source of information forthe Patrol Division or any other law enforcement agency and the schools. One of a school administrator's goals in handling situations at each school is to return to a normal atmosphere as soon as possible to minimize the distraction to the educational environment. Because the SRD is at the school, there is no waiting on a response from a deputy, and the issue can be dealt with immediately. SRD Staffing Level Deputies - 4 Impact of Staffing Early intervention benefits younger students who engage in activity that does not amount to criminal activity. The SRDs are often called to speak with students at the middle and elementary schools for this purpose, which is key to preventing potential criminal activity. This creates a "feeling of security' in the school that comes from having a marked patrol car at the various locations within the district, and a police presence with the contract -based school and alternative school in the district. SRDs provide input to the safety and security policies and practices that are discussed and developed at monthly security meetings within the school districts. This helps keep school policies on safety and security in line with law enforcement and helps aid with emergency response to situations affecting the schools. The SRDs are working with the schools to develop a school discipline policy and a set of standards for the students to assist them with handling issues ranging from drug and gang intervention, criminal activity at school and welfare checks at home. These efforts by the SRDs provide the tools forth is unique group of students to become successful adults and not fall prey to criminal activities. The proactive efforts of our SRDs to deter such incidents as the "Columbine shooting" is a critical function for the safety of our children, citizens and officers. Training Unit Impact of Staffing — Training Provided by Spokane County Sheriff's Department The Spokane Sheriff's Regional Training Center is located at the former Mountainview Middle School in Newman Lake. 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Tota I Students 2516 2521 3096 3220 3163 3365 3190 1119 1905 2458 2035 2254 Trained Total Hotel Rooms 3252 2911 4084 3217 3065 2823 2872 961 N/A N/A N/A N/A Booked* *Total number of hotel rooms booked (i.e. students attend a three-day class, counts as three hotel rooms booked). Numbers were figured conservatively, assuming that the student leaves Spokane area the day of the last class. However, some students may elect to stay another night and travel back the next day. The Regional Training Center has spent the last decade establishing itself as a law enforcement training establishment, building itself up to the level where students travel from around the world to attend classes here. There was a total of 121 courses offered, most of which were three to five days in length. Students attending were not only from local law enforcement, but also included students from all over the United States. In addition to 207 Sheriff's Office students and 1,415 students from local law enforcement agencies (Spokane PD, Liberty Lake PD and Airway Heights PD), training was provided to 1,046 out -of -county students. Often times, if there are enough attendees paying for attendance at a scheduled training class, members of the Sheriff's Office are provided the opportunity to attend at no cost. Investment in the Training Unit results in a win -win situation for the citizens and law enforcement of Spokane County and surrounding areas. In addition, the Sheriff's Office has realized significant savings by providing training locally for its officers instead of sending them out of town. It is extremely likely that our officers would not have been afforded the opportunity to attend the same amount of training due to the cost of travel, lodging and food, if the training was not provided locally. Training unit responsibilities also include pre -hire coordination and processing of Sheriff's Office applicants. Since 2014, Sheriff's Office attrition of commissioned personnel has grown from an average of about 8 per year to an average of nearly 23 per year. For every viable candidate identified, many dozens must be processed. The increased demands placed on the Training Unit has necessitated recent changes to the unit's allotted staffing. Training Unit Lieutenant —The Training Unit Lieutenant is responsible for overall supervision of all unit operations and acts as the liaison with command staff and is the conduit through which priorities are communicated to the training unit. This is a new position created by consolidating the RIG 9 lieutenant's duties with those of the Downtown Precinct property/drug unit (ITF) lieutenant. This position became necessary due to the increased demands placed on the unit. Training Unit Sergeant — This sergeant oversees internal Sheriff's Office training, authors training bulletins, coordinates regional law enforcement training. This sergeant also coordinates pre -hire candidate processing. ■ TAC Sergeant — This sergeant acts as the tactical sergeant for the CJTC Basic Law Enforcement Academy. He oversees the progress of all SCSO academy attendees and acts as their liaison with the department while in training. He is responsible for coordinating any remedial training required of SCSO attendees. • Firearm Instructor/Armorer —This deputy position is held by a state certified master firearms instructor/armorer. He is responsible for overseeing all internal firearms training, curriculum development, and weapon maintenance. Additionally, he provides firearms instruction for the CJTC Basic Law Enforcement Academy. ■ Background Investigator —This position is held by a deputy responsible for background investigations of potential officer candidates. He is the primary liaison with Spokane County Civil Service. He also schedules oral boards, integrity interviews, medical exams, psychological exams, and physical ability tests. ■ Background Investigator (temp) —This position is currently filled by a detective (from a shared investigative unit) temporarily on loan to Training to assist in reducing the backlog of background investigations. Efforts are currently underway to shift some of the leg work required for background investigations to a private contractor. ■ Pool Positions — For the first time, 14 pool positions were funded in the 2019 Sheriff's Office budget. The pool positions are used to hire officer candidates in advance of upcoming retirements to allow them to complete training prior to a vacancy occurring so that the candidate may be plugged into an open slot as soon as it occurs. Spokane Valley will pay for approximately half of the pool positions. Investigative Division The Investigative Division serving the City of Spokane Valley consists of the dedicated Spokane Valley Investigative Unit that has traditionally been responsible for investigating Spokane Valley property crimes. Organizational changes approved by the City of Spokane Valley City Council in 2014 added additional investigative personnel and the responsibility for investigating Spokane Valley drug crimes. The Investigative Division also includes other units that are shared with the Spokane County Sheriff's Office. The primary function of the Investigative Division is to provide investigative services and support that cannot be wholly accomplished by the Patrol Division. The Investigative Division is comprised of the following Units: Major Crimes Unit - Shared ■ Responsible for investigating crimes against persons to include homicides, robberies, felony assaults and officer - involved fatal or near -fatal incidents. ■ This unit is comprised of: Inspector--1 (Supervises all Investigative Division units) Lieutenant — 1 (Supervises Major Crimes, Sex Crimes, and Forensics) Sergeant - 1 Detectives - 6 Domestic Violence Detective (Dedicated Spokane Valley) - 1 Sexual Assault/Sex offender Registration Unit - Shared ■ Responsible for investigating assaults that are sexual in nature, crimes against young children and the registration of sex offenders as well as insuring the sex offender's compliance with registration requirements. ■ This unit is comprised of: • Sergeant -1 • Detectives - 6 Five detectives are primarily responsible for investigations, one detective is primarily responsible for registering sex offenders, and the responsibility for address verification of those registered is shared between members in the unit by working overtime. The cost and services of the sergeant and six detectives are shared between the City of Spokane Valley and the Spokane County Sheriff's Office. Partnerships in this unit are the Child Sexual Predator Task Force and the Internet Crimes Against Children Task Force. Spokane Valley Investigative Unit (SVIU) - Dedicated Responsible for property and drug investigations. SVIU, in collaboration with the Patrol Division and the RIG 9 Intelligence Group, has been operating effectively under the Intelligence Led Policing (ILP) philosophy. As the name implies, the ILP concept involves focusing investigative and enforcement efforts on targets that are identified through statistical analysis and intelligence gathering so that subsequent enforcement efforts are more fruitful with regard to a reduction In crime. This allows us to use our investigative resources more effectively and efficiently. From 2010 forward, SVIU successfully implemented the ILP principles recognizing a substantial increase in solvability over the years. Detectives have forwarded numerous cases to the Prosecutor's Office where they have been able to connect a suspect to as many as 100 crimes, in some cases, more, and often charge them with leading organized crime, trafficking in stolen property, etc. The pawn database has also been an invaluable tool to detectives as they track down items of stolen property being pawned and connect the suspects to the crime. In addition, SVPD's use of Facebook has been a benefit as a way of communicating with the community to identify the owners of recovered stolen property. SVIU also enjoys the assistance of two SCOPE volunteers who have assumed many tasks that save our detectives countless hours, enabling them to work more cases and solve more crimes. Partnered with ATF, Department of Corrections, Secret Service, U.S. Postal Inspection Service, Social Security Administration, and U.S. Marshall Service working joint cases. Participate in two state grant -funded task forces: Washington Auto Theft Prevention Authority (WATPA) and the Financial Fraud Identify Theft (FFIT) task forces. o SVPD Personnel Funded: Sergeant - 1 Detectives - 10 Deputy - 1 Joint Terrorism Task Force (JTTF) — Shared ■ One detective is assigned tothe JTTF, which is a collection of federal, state and local officers primarily responsible for matters relating to Domestic and International Terrorism. The funding for this detective is shared between Spokane County Sheriff's Office and the City of Spokane Valley. o SO/SVPD Personnel Funded: Detective - 1 Spokane Regional Safe Streets Task Force - Shared • Formerly the Spokane Violent Crime/Gang Enforcement Team (SVGET) and Spokane Regional Drug Task Force (SRDTF) • At the beginning of 2015, these two units formally merged into one unit. The new unit continued their now -joint missions in regard to middle and upper -level narcotics investigations, gang -related criminal investigations, intelligence collection and dissemination, investigative support and prevention/intervention efforts. • Partners with FBI, SPD, WSP, DOC and ATF working joint investigations. Those sworn in as Federal Task Force Officers are provided a vehicle, cell phone, fuel and overtime funded by the FBI. o SO/SVPD Personnel Funded: Sergeant - 1 Detectives - 3 Deputy - 1 Support Staff (100% funded by grant and seizure funds) - 1 Spokane Criminal Analysts Team (RIG 9 Intelligence Group) - Shared • Responsible for providing research and analytical support to all our investigative functions and are a critical component to ILP efforts. • Operates our Regional Intelligence Group where information sharing occurs with other law enforcement agencies and with the Washington State Fusion Center. ■ Produces most of the statistical data for the Sheriff's Office and the Spokane Valley Police Department. SO/SVPD Personnel Funded: Lieutenant-1 (Also supervises JTT"F and Investigative Task Force) Detective (Shared ILP Detective) -1 2 Civilian Analysts Partnerships intimately supported by this unit are the Financial Fraud/Identity Theft Task Force and the Washington Auto Theft Prevention Authority. The impact of insufficient staffing on this team deprives Patrol and Investigative Units dependent on that intelligence in identifying suspects and solving crimes. The Deputy City Manager vvoda under the general direction of the City Manager and works with the Citya management team to coordinate efforts toward the achievement of departmental objectives and the objectives of the City government. The Deputy City Manager participates in and makes suggestions to the City Manager in the formulation of strategy and City policy involving organization, procedures and services, Duties also include advising the City Manager in the determination of department needs, the preparation and presentation of services for approval by the City Managerand City Council, and the coordination nfthe implementation ofapproved services. The Deputy City Manager performs operations oversight for Community & Public Works consisting of the Engineering Division, Street Maintenance, Economic Development and Building Division, Essential services: = Works with the City Manager and division heads in planning, organizing, coordinating and imp|ementingservices affecting assigned areas of responsibility, ° Coordinates with other managers ofCity services ommatters affecting their areas ofresponsibility, " Briefs the City Maniageron issues of concern in the divisions and functions in: assigned area cfresponsibility tmassure proper action, ° Meets and corresponds with various citizens, professionals, businesses and other groups toanswer questions and secure their assistance in carrying out various services, m Coordinates the preparation ofthe annual budget for departments within assigned areas. = Reviews results ofmajor Studies and coordinates the preparation mf reports and recommendations. • Attends Council meetings and reports mnactivities for which lie \s responsible as requested by the City Manager; confers with officials of city, county, state and federal agencies regarding plains and priorities for existing and planned services; and ° Demonstrates continuous effort tuimprove operations, decrease turnaround times, streamline work processes, and work cooperatively and jointly tuprovide quality seamless customer service. Mission To assist the City Council, City staffand citizens in the areas offinancial planning, budgeting, financial reporting and overall stewardship of the City's resources. The Finance and Information Technology (IT) Department provides financial management services for all City departments. Responsibilities include accounting and financial reporting, payroll, accounts payable, some purchasing, budgeting and financial planning, treasury, investments and information technology. The department is also responsible for generating and analyzing financial data related to the City's operations, Finance is responsible for the administration, coordination, supervision and control of the City's financial activities engaged in by the City. These functions are performed through a combination of interrelated activities including financial management, general accounting and information technology. Essential Services: Financial management responsibilities include: a Budget development and monitoring. 0 reparation of periodic budget amendments, W Treasury control and management of the City's cash and investment portfolio. E Debt financing and management; and E Collaboration with Community and Public Works staff on financing options for capital projects. a General accounting responsibilities include: a Internal and external financial reporting including preparation of the Annual Financiail Report. N Coordination with the Washington State Auditor's Office for the City's annual audit which on average represents approximately 800 auditor hours each year. N General ledger accounting, 0 Cash receipting including preparation of daily deposits for City departments, ■ Tracking and receipting telephone utility tax payments. ■ Tracking and receipting quarterly gambling tax payments. ■ Processing payroll and accounts payable for 96.25 full-time equivalent employees as well as seasonal and temporary employees. ■ Process approximately 4,000 accounts payable checks,. Project accounting, including grant accounting andl processing reimbursement requests. ■ Advertise and call for applications for outside agency grants for both social service and economic development agencies; and ■ Advertise and call for applications for lodging tax grants. The, Human Resources office is responsible for providing personnel consultation and employee services to the management of the City of Spokane Valley and its employees, Supporting a workforce that is motivated to deliver quality services to the community. mommommommommoomw Essential Services: EEmployee recruitment. Mission mLabor Relations, wRisk Management, EADA Coordination & Consultation, To promote an N Employee training, employment environment m Employee law compliance. NCompensation administration. that supports the mission -Policy development and administration. of the City and the vErnployee Wellness Program. development of its mPerformance management. "Benefit administration. employees. EEmployee on -boarding; and wTitle VI Coordination & Response Human Resources conducted 56 interviews, filling 26 positions in 2021. The office, along with the Wellness Committee, continues to achieve the WeXity Award by developing a qualified Wellness Program which is anticipated to reduce employee health care expense by more than $35,000 per year. The Human Resource office also provides Risk Management services to the City in the identification, assessment and prioritization of risks followed by coordinated and economical application of resources to minimize, monitor and control the probability and/or impact of such risks. Further,the Human Resources Manager functions as, the Americans with Disabilities Act (ADA) coordinator guiding the City's efforts to promote access to its citizens, As the City's designated contact for persons requesting accommodation, the Human Resource Manager works with the public to provide reasonable access to City services. Human Resources prepares the City for the many changes in the external business environment, including increased governmental mandates and legislation, recruitment needs as the pool of skilled workers decreases, the increasing Cost Of labor and changing workforce demographics. information technology responsibilities include: V Design, maintain and support of City's data and voice network. 11 Manage, procure, and support cellular phones and mobile devices. Mission, Research, order, deliver, repair and maintain all desktop, tablet, laptop and peripheral equipment, Information technology Maintenance of all primary computer applications including the (/T) group seeks to financial management and permitting systems; and understand technology Broadcasting of City Council meetings which entails the and how it can best serve acquisition and ongoing maintenance and support of the internal and external /T necessary related hardware and software, as well as working with the vendor involved with actual recording of the meeting. users, Essential Services: Secure and support the City's data and voice network to allow staff to provide services to the public. E Ensure public meetings are presented online in real time. 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 [ity's Valley Precinct facility, CenterP|aceand the Street Maintenance Shop. The Facilities Department is responsible for, among other things, grounds maintenance, janitorial services, lighting, and maintenance of the HVAC and other building systems. Essential services: The Community and Public Works Department is comprised of four divisions: the Administration Division, the Engineering Division, the Building & Code Enforcement Division, and the Streets Maintenance Division. Administration Division The Administration Division is responsible for the management and direction of the Community & Public Works Department within the City of Spokane Valley, In addition to managing the four operational divisions, the Administration Division is responsible for setting department goals, objectives, and policies. Engineering Division The Engineering Division is comprised of four sections, the Capital Improvement Program, Development Engineering, Traffic Management and Operations, and Utilities. Building & Code Enforcement Division The Division is comprised of two, sections, the Building Section, and the Code Enforcement Section, The Building Section is responsible for implementing and monitoring numerous building codes as adopted by the State and City. The Code Enforcement Section is responsible for enforcing City codes as they relate to private property in general, Street Maintenance Division The Street Maintenance Division provides responsive maintenance and repairs for approximately 461 center line miles of City streets. Most services provided by the Street Fund 101 are contracted services, under the oversight of City staff. These contracted services include street and stormwater maintenance, roadway landscape maintenance, street sweeping, and stormwater facilities cleaning. During winter months, the Street Maintenance Division is also responsible for managing snow and ice services utilizing both City -owned and operated equipment, as well as contracted equipment and labor services. Additionally, the Street Maintenance Division also provides City-wide fleet management services, assuring the City's vehicle fleet is safe and operational. The Engineering Division is one of the four divisions within the Community and Public Works Department. The Engineering 0k/is|nn is comprised of four sections, the Capital Improvement Program, Development Engineering, Traffic Management and Operations, and Utilities. Capital Improvement Program The Capital Improvement Program Section ([|P) plans, designs, and constructs new facilities and maintains, preserves, and reconstructs existing facilities owned bythe City ofSpokane Valley, These projects include roads, bridges, trails, and civic and community buildings. This requires careful prioritized long-range planning, acquisition and management of state and federal grant funding, coordination with stakeholder groups, and proficient project management. Essential Services: • Prioritize and coordinate submittal ofgrant requests for federal and state funding sources, • Implement the Pavement Management Program. • Develop the annual Six Year Transportation Improvement Program (T|P)and the update mfthe current year TIP. ~ Manage Capital Projects imaccordance with City, state, and federal requirements. " Coordinate with local utility companies. � Administer the bid and award process. � Provide construction administration, including inspection, documents, and contract management for projects. � Ensure proper project closeout. m Ensure compliance with grant agency requirements, m Coordinate with Spokane Regional Transportation Council (SRTC) and other local, regional, and state jurisdictions on the metropolitan transportation plan, regional transportation policies and projects. M Collaborate with Street Maintenance, Sto,mvveter, Traffic, Parks, Development Engineering and Economic Development for all projects. Development Engineering The Development Engineering Section (DE) ensures that land actions and commercial building site permits comply with adopted codes and standards for private infrastructure development through plan review and construction inspections, Development Engineering periodically updates the [ity'sdevelopment code and design standards pertaining to construction activities, ensuring adherence to federal and state requirements, as well as the [ity's adopted Comprehensive Plan, As the City does not have surveyors, asurveying consultant reviews all surveying information Provided in plats, binding site plans (BSPa), easements, and right-of-way dedications to ensure accuracy and compliance with state law. Essential services: ■ Provide engineering plan reviews in association with land use actions, property development, and building permits. • Identify, develop, and institute City code amendments as regulatory guidelines change. • Identify, develop, and institute City design standard changes as regulatory standards change. • Provide construction oversight for various development and capital projects. • Review, issue, and monitor grading permits. • Review, issue, and monitor right-of-way permits. ■ Provide right-of-way inspections for various development and capital projects. Traffic Management and Operations The Traffic Engineering Section (TE) provides traffic engineering services for safe and efficient multi- faceted transportation systems throughout the City. Traffic Engineering oversees the operation of traffic signals, the installation and maintenance of roadway signs, and roadway channelization (striping). Traffic Engineering is also responsible for transportation planning and design in support of the CIP, of private development projects, and regional transportation efforts. Essential Services: ■ Optimize and coordinate traffic signal installation, maintenance, and operation. ■ Oversee, monitor, and develop mitigation measures for traffic congestion citywide. ■ Identify and schedule the collection of annual traffic data for the City's principal roadway network. ■ Prepare traffic control, signal, signing and channelization plans and specifications in cooperation with capital projects. • Scope and review traffic studies for private development that utilizes the services of the City's street network. ■ Identify projects that mitigate transportation impacts, or correct deficiencies, caused by the increased traffic volumes associated with new development. ■ Identify capital improvement projects that improve the transportation system throughout the City. ■ Develop Transportation Management Plans and Studies that identify school zone safety, pedestrian, and bike facilities. ■ Assist the DE and CIP Sections in preparing grant applications for various projects that impact the City's transportation network. ■ Monitor motorized and non -motorized crashes to address safety concerns on the citywide street network. ■ Review Traffic Control Plans for compliance with the Manual on Uniform Traffic Control Devices Handbook (MUTCD). ■ Provide review of Traffic Control Plans and permits for oversize loads, special events, and transportation network access control. • Partner with the Washington State Department of Transportation (WSDOT), the Spokane Regional Transportation Council (SRTC), Spokane County and neighboring jurisdictions to coordinate regional transportation needs. • Coordinate with Spokane Regional Transportation Management Center (SRTMC) on transportation management within the City and region. ■ Implement, monitor, and maintain the City's Intelligent Transportation Systems (ITS) and Traffic Operations Center. Utilities The Utilities Section oversees the City's Surface and Stormwater Utility, manages the City's contracts for solid waste collection and disposal, oversees the City's floodplain management services, and coordinates other utility issues on behalf of the City. The City's Surface and Stormwater Utility manages the City's efforts to collect, treat, store and discharge stormwater, while managing the risks to public safety, health and property from flooding and erosion. The Utilities Section also monitors and implements the requirements of the Clean Water Act for stormwater discharges including implementation of the City's National Pollutant Discharge Elimination System (LAPSES) permit, Underground Injection Control (UIC) rules, and monitoring regulations for discharges in Aquifer Protection Areas and Total Maximum Daily Load (TMDL) requirements for the Spokane River. The Utilities section provides required annual reporting to Washington State Department of Ecology. Finally, the Utilities Section is responsible for administering the National Flood Insurance Program (NFIP) within the City as required by the Federal Emergency Management Agency (FEMA). As part of these efforts, staff enforces local floodplain ordinances, assists homeowners and developers, and works with FEMA on determining local flood elevations. Essential Services: ■ Provide inventory, inspection, and investigations for all City stormwater facilities. ■ Provide Geographic Information System (GIS) mapping related to stormwater facilities, both public and private, throughout the City. • Maintain the City's compliance with all environmental and utility laws, codes, and regulations. ■ Provide floodplain management services on behalf of the City. ■ Provide floodplain management services to other agencies and private entities. ■ Assist in the planning, design, and construction of capital improvements throughout the City, focusing on project utility requirements. ■ Manage City street sweeping planning and operations. ■ Manage the operations and maintenance of all City storm drainage structures. ■ Represent the City in Stormwater Public Education and Outreach efforts. ■ Represent the City in regional solid waste and recycling efforts. ■ Provide management, implementation, and oversight of the City's Solid Waste Management Program. ■ Manage the City's solid waste and recycling collection services contracts, ■ Represent the City on regional solid waste and recycling committees. ■ Represent the City on regional aquifer protection committees. The, Building & Code Enforcement Division is one of the four divisions within the Community and Public Works Department. The Building & Code Enforcement Division is responsible for implementing and enforcing the City and State Building Codes, as, well as City property codes, and is divided into two sections, the Building Section, and the Code Enforcement Section. Building The purpose of building codes, as adopted by the State and the City of Spokane Valley, is to promote the health, safety and welfare of the occupants or users of the building and structures and the public by requiring minimum performance standard for structural strength, exit systems, stability, sanitation, light, ventilation, energy conservation and fire safety through the following codes. ® International Building Code., • International Residential Code. ■ International Mechanical Code. International Fuel Gas Code. Uniform Plumbing Code. International Fire Code. ■ International Existing Building Code. International Wildland Urban interface Code. ICC A117.1 Accessible & Usable Buildings and Facilities Standard. ■ Washington State Energy Code. Implementation of these regulations through plan review and inspection of building construction projects assures that citizens can correctly assume that the buildings , and structures in which they occupy are safe. Essential Services: . Commercial construction plan review. . Residential construction plan review. • Accessibility (handicap) plan review. • Commercial and residential construction inspection. Permit intake, processing, and issuance. ■ Permit coordination. Code Enforcement The Code Enforcement Section is responsible for enforcing City Codes related to private properties. This work includes investigating cases, and conditions regarding junk vehicles, garbage, unsafe structures, various zoning violations, traffic safety hazards and sign code violations, while maintaining a pro -active enforcement imodel as directed, by administration. Code Enforcement personnel work with neighborhoods, helping to maintain both residential and commercial properties in a safe and clean condition. Work regularly requires coordination with law enforcement and fire prevention personnel to mitigate life and fire safety hazards as well as working with the Spokane Regional Health Department and Housing and Homeless Coordinator staff on issues related to homeless individuals, senior citizens, and families in distress. In addition, Code Enforcement acts as a community resource directing citizens to other service agencies for assistance as appropriate. The Planning Division is located in the Economic Development Department and oversees both long-range and current planning for the City. The Division oversees the development and implementation of the Comprehensive Plan, Shoreline Master Program, and Housing Action Plan, including developing and processing amendments to the comprehensive plan, zoning, subdivision regulations, and related procedural requirements, The Division handles land use permit processing such as subdivisions, shoreline permits, conditional use permits, boundary line adjustments, and zoning letters. The Division also ensures the City maintains consistency with state laws like the Growth Management Act, the Shoreline Management Act, the State Environmental Policy Act, Subdivisions, and other related land use laws, Essential Services: Ensure that the City's plans are consistent with Growth Management Act (RCW 36.70A), Ensure and document that the City's plans are consistent with the Shoreline Management Act (RCW 90.58). Maintain the City's compliance with the State Environmental Policy Act (SEPA RCW 43.21 C), Evaluate and process amendments to the Comprehensive Plan. Evaluate and process amendments to the Spokane Valley Municipal Code. Coordinate, evaluate, and process short subdivisions, subdivisions, binding site plans, street vacations, conditional use permits, and other land use permit applications. ■ Prepare and conduct required public hearings related to land use issues, code text amendments, and City plan adoptions. ■ Maintain and provide City information, including demographics, planning data, and comprehensive plan statistics to the US Census Bureau. The Economic Development Department strengthens and builds community identity by administering business retention, expansion, and recruitment; tourism and economic development marketing; strategic initiatives and studies; coordination with regional partners; Geographical Information Systems (GIS); current and long-range planning; and housing and homeless services. Oversight of these activities is also coordinated closely with tile City Administration. The sections below provide additional information for the Economic Development Department programs. Essential Services: ■ Encourage a diverse and stable business environment. Establish and maintain communication with various entities to promote and faciilitate the implementation of the City's economic development strategies. Provide information and make connections for businesses to the City and other organizations providing funding, technical assistance, and business support. Collaborate with regional economic development partners to elevate our community for tourism, unique retailers and attractions that support Our economy. • Conduct special studies and reports related to economic development priorities and projects, ® Develop and implement strategies to promote business retention, expansion, and recruitment. • Coordinate with business owners and developers to provide possible site locations, market research, and related information to promote business development, ■ Maintain the WA state business license database and review home business permit applications for compliance, • Use GIS technology to inform and engage citizens and business owners. ° Develop and implement strategies to reduce homelessness and address its impacts on the community, Create partnerships with housing developers to increase the supply of affordable housing. Coordinate the Tourism Promotion Program to promote tourism and increase overnight stays at lodging facilities within the City boundaries, Maintain the community's vision for growth in the city's Comprehensive Plan; review and revise the laws that regulate the use of property; and administer both the subdivision code, and the zoning ordinance, Evaluate the Comprehensive Plan's strategic actions and identify implementation measures. Recreation life for everyone who lives, works in or visits Spokane Valley through quality programs, parks and events. With offices located in the CenterPlace Regional Event Center, the Parks & Recreation Department consists of six divisions: Parks Administration, Parks Maintenance, Recreation, Aquatics, Senior Center and CenterPlace. The Department is comprised of seven FTEs plus one limited -term FTE. Parks Maintenance and Aquatics services are contracted with external businesses or agencies. The Parks & Recreation Department also provides various recreation programs, contracts with private recreation program providers, and maintains a database of local recreation programs and services to help match citizens with existing services. Parks Administration and Maintenance Vision To provide and maintain quality parks that offer a diverse range of experiences in a safe and beautiful environment; to provide enjoyable, restorative and memorable places, to, spend time; and to provide physical amenities that support and enhance active living and social interaction opportunities. Essential services., ® Implements the goals and objectives of the City Council. • Develops policies and procedures, • Facilitates the upkeep and use of parks and public areas including the Appleway and Centennial Trails. • Manages the private park maintenance, aquatic operation and janitorial contracts. ■ Works to acquire and develop new park facilities. Provides facility maintenance at CenterPlace; and ■ Issues and Administers City Special Event permits. Recreation Recreation Vision To deliver a diversified recreational and educational experiences for all ages; while fostering vigorous community partnerships; and advocating health, wellness and physical activity. Essential services: ■ Provides summer day camp, teen camp, winter break camp, summer park program and outdoor movies. ■ Designs and publishes the Recreation Program brochure twice a year. ■ Coordinates and offers over 21 different recreation programs year-round. ■ Partners with the Spokane County Library District, YMCA, Spokane Parks Foundation, East Valley School District, Liberty Lake, Spokane Valley Partners, City of Spokane and Spokane County; and ■ Maintains database of local recreation programs and services to help match citizens with existing services. Aquatics The City of Spokane Valley owns three outdoor swimming pools which offer open swim opportunities, swim lessons, swim team and facility rentals. In addition, the City leases a portion of Valley Mission Park to Splash Down, a privately -operated water park. CenterPlace Regional Event Center CenterPlace Regional Event Center Vision To promote corporate and private events which will help stimulate our local economy; to produce customized, high -quality events; and to provide an experience that showcases the values of Spokane Valley. Facility Maintenance is to maintain this facility through sustainability, energy efficiency and maintaining building integrity. Essential Services: ■ Regional focal point for Northeastern Washington, Northern Idaho and Western Montana. ■ 54,000 square foot facility located in Mirabeau Point Park. ■ Open seven days a week, this is the home of the Parks & Recreation Department and the Valley Senior Center. ■ Reserves and rents to over 1,000 educational, corporate and social events annually. ■ Provides set up and take downs for all activities. ■ Manages food services and marketing contract. ■ Partners with Spokane Community College and Central Valley School District; and ■ Manage outside venues and interior rooms including a great room, commercial kitchen, fireside lounge, auditorium, and numerous meeting rooms. Senior Center Senior Center Vision To empower adults 50+ for personal independence, healthy aging, social connection and life-long learning experiences; to serve as a hub and focal point, to complement existing services and provided programs, activities and opportunities for the aging population; and to operate as a multi -purpose senior center to provide health, social, educational, referral and recreationsI services. Essential Services: ■ Manages the Senior and Wellness Center at CenterPlace from 8-4 Monday through Friday. ■ Coordinates all activities and programming— over 50 different programs. ■ Utilizes over 75 volunteers. ■ Facilitates Meals on Wheels program; and Maintains an active membership of over 1,000. The Street Maintenance Division is one of the four divisions within the Community and Public Works Department. The Street Maintenance Division is comprised of five sections, the Street System Maintenance, Winter Roadway Operations, Traffic Control System Maintenance, Bridge Maintenance, and Fleet Management Program. Street System Maintenance The Street Maintenance Division provides responsive maintenance and repairs for approximately 461 center line miles of City streets. Most street maintenance services provided are contracted services, under the oversight of City staff. Street and stormwater maintenance and repair account for over three million dollars annually to provide asphalt patching, crack sealing, gravel shoulder repairs, curb and sidewalk repairs, gravel road grading and stormwater repairs. The street sweeping contract provides routine monthly maintenance along with a dedicated full spring sweep and partial fall sweep, performed in conjunction with the stormwater management program. The contract for storm drain cleaning, is responsible for cleaning drywells, catch basins, culverts, swale inlets and bridge drains. The City contracts for services that provide litter and trash control on arterial streets, weed control and trash clean up as requested, mowing, and maintaining all City dry land grass and snow removal from sidewalks on City -owned bridges, Additionally, the City contracts for roadway landscaping services to maintain all City -owned rights -of -way and provide weed control on all major arterials including sidewalks. Essential Services: Monitor the City's street system network for immediate and ongoing repair and maintenance issues. Provide Public Works emergency response to assist with windstorm and natural disaster debris and hazardous spills. Provide road repair activities including pothole repair, crack sealing, and pavement surface management. Coordinate and monitor street sweeping and storm drain cleaning activities. Coordinate and monitor right-of-way landscape maintenance and litter control. Monitor and maintain the City' vehicle fleet in its entirety. Winter Roadway Operations During the winter months, the Street Maintenance Division provides winter roadway operations using City forces and equipment, as well as contracted equipment and labor. The City maintains a fleet of snowplows, sanding trucks, and liquid deicer trucks, which are available at moment's notice when winter storms appear. The City - owned snowplows are responsible for clearing of the Priority 1 and 2 roads, along with selected residential hillsides. In addition to City staff, the City contracts with outside labor forces to use City equipment to maintain 24-hour a day service. On those many occasions where residential plowing is necessary, the City contracts for road grader and operator services, as traditional snowplows are ineffective on residential roads. Essential Services • Monitor winter weather events to assist in planning winter roadway operations. ■ Provide round-the-clock maintenance. • Apply deicer to bridges and intersections as winter temperatures dictate. ■ Remove snow and ice from arterial roadways continually during winter events. ■ Provide sidewalk snow removal, ice control, and storm inlet maintenance. ■ Organize and monitor contractors assigned to winter snow removal. Traffic Control System Maintenance Traffic control system maintenance includes ongoing planning, preventative maintenance, and emergency repairs of the City's traffic management systems. The system includes a City-wide Intelligent Traffic System (ITS), including nearly 80 signalized intersections, 20 miles of fiber optic cabling, traffic control cameras, and all associated computer and software components. Additionally, the traffic control system includes roadway markings, streetlight systems, enhanced pedestrian crossing systems, school zone beacons, and over 25,000 street signs. Essential Services ■ Provide 24-hour standby and emergency repair. • Conduct routine, including weekly, monthly, and annual system assessments. ■ Provide coordination with school districts for school zone beacons. • Provide traffic control system inspection for ITS and other capital projects. ■ Monitor, evaluate, and coordinate the integrated traffic control system with the Spokane Regional Transportation Management Center (SRTMC). • Coordinate the City's major arterial traffic control systems for maintaining efficient traffic movements. Bridge Maintenance Program The City of Spokane Valley's Bridge Maintenance Program combines cost effective actions and strategies to maximize the useful life of the Valley's bridges. There are two types of maintenance; normal annual maintenance, and maintenance work that is noted during bridge inspections. The objective of the program is to ensure public safety through inspection, maintenance, rehabilitation, and replacement of the 13 City -owned bridges. Additionally, the City provides safety inspections on two bridges owned by the Union Pacific Railroad and one owned by Burlington Northern Railroad. Essential Services ■ Conduct required bridge inspections and reporting. ■ Develop maintenance and repair programs for individual bridges. • Assist City maintenance staff and contracted workforces in necessary bridge maintenance efforts. • Develop and manage bridge load ratings and guidelines for all City bridges. • Develop, monitor, and maintain a bridge capital project program. ■ Conduct bridge repairs and capital bridge projects. Fleet Management Program The Fleet Management Program provides comprehensive efforts in maintaining and managing the City's vehicle, snowplow, and construction equipment fleet. The main purpose of the program is to oversee the City's fleet to maintain an efficient and safe fleet for staff, in compliance with vehicle laws and regulations. Essential Services ■ Maintain an inventory of all City -owned vehicles, snowplows, and construction equipment. ■ Develop an overall fleet assessment and replacement plan to keep the fleet safe and reliable. ■ Plan and conduct fleet diagnostic services and preventative maintenance. ■ Respond to emergency, real-time, repair services. ■ Provide research and recommendations for asset replacement, following the identified plan or as necessary in emergencies. CITY OF SPOKANE VALLEY, WA 2024 Budget Summary esfErrtalect trstimated Bagnning Ending Fund Fund Total.: Fund Annuaf A ra .Flak#anFunda Nn.' 8alflnRe Revenues Sources A 'rn rlationa Balance General Fund Street Fund Paths & Trails Fund Hotel/Motel Tax - Tourism Facilities Fund Hotel/Motel Tax Fund Solid Waste PEG Fund Affordable & Supportive Housing Sales Tax Func Tourism Promotion Area Fund CenterPlace Operating Reserve Fund Service Level Stabilization Fund Winter Weather Reserve Fund LTGO Bond Debt Service Fund REET 1 Capital Projects Fund REET 2 Capital Projects Fund Street Capital Projects Park Capital Projects Fund Civic Facilities Capital Projects Fund Pavement Preservation Fund Capital Reserve Fund Railroad Grade Separation Projects Fund Transportation Impact Fees Fund Economic Development Capital Projects Fund 001 42,955,098 62.641,100 62,956,992 62,956,992 42,639,206 101 1,757,439 9,401.123 11,158,562 9,623,274 973,457 103 47,168 9.200 56,368 0 56,368 104 4,739,903 680,000 5,419,903 0 5,419,903 105 553,519 910,000 1,463,519 1,282,200 181,319 106 1,140,232 290,000 1,430.232 290,000 1,140,232 107 231,782 66,000 297.782 73,000 224,782 108 777,569 208,000 985,569 0 965,569 109 410,000 800,000 1,210,000 500,000 710,000 120 300,000 0 300,000 0 300,000 121 5,500,000 0 5,500,000 0 5,500,000 122 532,880 6,000 538,880 500,000 38,880 204 0 950,650 950,550 950,550 0 301 5,133,191 1,590,000 6,723,191 2,068,463 4,654,728 302 4,516,368 1,600,000 6,116,368 1,793,287 4,323,081 303 1,943,151 8,875,775 10,818,926 8,875,775 1,943,151 309 177,301 380,000 557,301 220,000 337,301 310 15.424 1,200 16,624 0 16,624 311 3,465,705 3.362,600 6,848,305 3,550,000 3,298,305 312 12,339,194 500,000 12,839,194 1,026,792 11,612,402 314 87,903 3,102,623 3,190,526 3,152,622 37.904 315 865,904 300,000 1.165,904 0 1,165,904 316 0 0 0 0 0 87 509,731 95,674,171 140,544,696 96,862,955 85,759,116 Ei3tlinaked i �skimated :. Bagnning L nd[ng Fund Working.:.Tate# :. Working Workin .Ca`ital Funds' Nn,': Ca ital Revenues:. Sources A rn riatlnaa Ca ital .. Stormwater Management Fund 402 4,174,093 5,640,000 9,614,093 5,494,993 4,319,100 Aquifer Protection Area Fund 403 903,822 520,000 1,423,822 1,055,000 368,822 Equipment Rental & Replacement Fund 501 1,144.719 508,200 1,652,919 700,000 952,919 Risk Management Fund 502 428.022 700,000 1,128,022 700,000 428,022 Passthrough Fees & Taxes 632 0 500,000 500,000 500,000 0 6,650,656 7,868,200 14,518.856 8,449,993 6,068,863 Total of all Funds 94,160,387 103,542,371 155.063,552 105,312 948 91,827,979 CITY OF SPOKANE VALLEY, WA 2024 Budget RECURRING ACTIVITY Revenues 30/3/2023 Property Tax 13,569,200 0 13,569,200 13,824,900 255,700 1.88% Sales Tax 30,555,000 0 30,555,000 33,709,600 3,154,600 10,32% Sales Tax- Public Safety 1,357,000 0 1,357,000 1,600,800 243,800 17.97% Sales Tax - Criminal Justice 2,398,000 0 2,398,000 2,818,500 420,500 17,54% Gambling Tax and Leasehold Excise Tax 383,000 0 383,000 485,000 102,000 26.63% Franchise Fees/Business Registration 1,215,000 0 1,215,000 1,370,000 155,000 12.76% State Shared Revenues 2,341,000 0 2,341,000 2,469,400 128,400 5.48% Fines and Forfeitures/Public Safety 518.600 0 516,600 500,600 (18,000) (3.47%) Community and Public Works 3,145,900 0 3,145,900 3,481,900 336.000 10.68% Recreation Program Revenues 625,500 0 625,500 607,200 (18,300) (2.93%) Grant Proceeds 120,000 0 120,000 120,000 0 0.00% Miscellaneous Department Revenue 2,500 0 2,500 87,000 84,500 3380.00% Miscellaneous & Investment Interest 158,200 0 158,200 1,211,200 1,053,000 665.61% Transfers in - #105 (h/m tax-CP advertising) 30,000 0 30,000 30,000 0 0.00% Total Recurring Revenues 56,418,900 0 56,418,900 62,316,100 5,897,200 10.46% Expenditures City Council 707,558 0 707,558 721,407 13,849 1.96% City Manager 965,890 (121,476) 844,414 910,083 65,669 7.78% City Attorney 903,110 18,796 921,906 932,980 11,074 1.20% City Services 0 773,988 773,988 900,185 126,197 1&30% Public Safety 32,771,515 846 32,772,361 35,251,248 2,478,887 7.56% Deputy City Manager 590,817 13,935 604,752 596,023 (9,729) (1.61%) Finance 1,313,840 100,226 1,414,066 1,385,788 (28,278) (2.00%) Human Resources 354,278 31,306 385,584 380,533 (5,051) (1.31%) Information Technology 425,208 10,964 436,172 446,178 10,006 2.29% Facilities 469,652 6,232 475,884 1,313,685 837,801 17&05% Community & Public Works -Administration 367,126 8.074 375,200 400,427 25,227 &72% Community & Public Works - Engineering 2,305,213 (439,158) 1,866,055 2,015,430 149,375 8.00% Community & Public Works -Building 2,075,542 41,467 2,117,009 2,240,956 123,947 5,85% Community & Public Works - Planning 868,894 18,835 887,729 1,081,090 193,361 21.78% Economic Development 1,546,494 (395,524) 1,150,970 1,189,806 38,836 3,37% Parks & Rec- Administration 376,124 7,372 383,496 720,793 337,297 87,95% Parks&Rec - Maintenance 972.455 0 972,455 1,398,583 426,128 43.82% Parks & Rec - Recreation 348,356 3,487 351.843 346,310 (5,533) (1.57%) Parks & Rec - Aquatics 565,700 0 565,700 569,200 3,500 0.62% Parks & Rec - Senior Center 38,112 $04 38,916 33,994 (4,922) (12.65%) Parks & Rec - CenterPlace 996,503 99,864 1,096,367 675,980 (420,387) (38.34%) General Government 1,895,218 50,200 1,945,418 1,707,540 (237,878) (12.23%) Transfers out - #204 (2016 L TGO debt service) 401,150 0 401,150 398,960 (2,200) (0.55%) Transfers out - #309 (park capital projects) 160,000 0 160,000 160,000 0 0.00% Transfers out -#311 (pavementpreservatron) 1,011,800 0 1,011,800 1,021,900 10,100 1.00% Transfers out - #501 (1T equip reserve) 0 0 0 86,500 86,500 0.00% Transfers out - #502 (insurance premium) 600,(100 0 600,000 700,000 100,000 16.67% Total Recurring Expenditures 53,030,555 230,238 53,260,793 57,584,569 4,323,776 8.12% Recurring Revenues Over (Under) Recurring Expenditures 3,M,345 (230,238) ;' 3,168,107 :4,731,531 i CITY OF SPOKANE VALLEY, WA 2024 Budget NONRECURRING ACTIVITY Revenues Grant Proceeds Grant Proceeds (Comp Plan amendment) Precinct Grant Proceeds Spokane County (Plante's Ferry Study) Judgments & Settlements Transfers in - #312 (police vehicle replacements) Total Nonrecurring Revenues Exoenditures General Government - IT capital replacements City Attorney (office furniture for new Paralegal) Public Safety (police vehicle replacements) Public Safety (Accesslfencing White Elephant) Public Safety (Install Precinct gutters) Public Safety (Install security cameras at Precinct) Public Safety (Law Ent. Staffing Assessment) Public Safety (furniture for roll call room) Public Safety (shop lift replacement) Engineering (furniture for additional staff) Econ Dev (20th Anniversary event planner) Econ Dev (Various studies - Tourism, etc) Parks & Rec (replace CenterPlace flooring) Parks & Rec (CenterPlace lobby improvements) Parks & Rec (Portico painting & carpet replacemt) Parks & Rec (CenterPlace equip assessment) Parks & Rec (CP emergency light backup batteries Parks & Rec (CenterPlace sidewalk repairs) Parks & Rec (replace banquet chair at CP) Parks & Rec (motorized shades for Great Room) Financial Software Capital Costs Public Safety (UTV) Facilities (Precinct repairs & improvements) Facilities (electric man -lift) Facilities (CenterPlace repairs & improvements) CLFR Project Expenditures Transfers out - #101 (Street Fund operations) Transfers out - #122 (replenish reserve) Transfers out - #309 (Balfour Park Imp Ph1) Transfers out - #309 (Pump replace Mirabeau Fall Transfers out - #312 ('21 fund ba# >50%) Total Nonrecurring Expenditures Nonrecurring Revenues Over (Under) 2023 A.s Adopted end Amment As Amended 0 9,418,000 9,418,000 0 0 0 0 39,000 39.000 0 50,000 50,000 0 3,660,000 3,560,000 1,200,000 0 1.200,000 1,200,000 13,067, 000 14,267.000 151,000 0 151,000 8,500 0 8,500 1,350,085 0 1,350,085 15,000 16,000 31,000 4,000 0 4,000 20,000 0 20,000 0 85,000 85,000 0 30,000 30.000 0 25,000 25,000 0 16,600 16,600 30,000 4,769 34,769 0 209,975 209,975 76,000 0 26,000 150,000 0 150,000 0 38,700 38,700 0 6,000 6,000 0 10,000 10,000 0 20,000 20,000 0 0 0 0 0 0 500,000 0 500,000 0 0 0 0 0 0 0 0 0 0 0 0 0 8,006,000 8,006,000 3,530,048 0 3,530,048 0 500,000 500,000 0 427,327 427,327 0 33,000 33,000 0 5,358,054 5,358,054 5,784,633 14,786,425 20.671,OS8 10/3/2023 2024 wifeittice Between 2023 and 2024 Bud ek $ % 0 (9,418,000) (100.00%) 325,000 325,000 0.00% 0 (39,000) (100.00%) 0 (50,000) (100.00%) 0 (3,560,000) (100.00%) 0 (1,200,000) (100,00%) 325,000 _(13,942,000) (97.72%) 152,600 1,500 OM% 0 (8,500) (100.00%) 0 (1,350,085) (100.00%) 0 (31,000) (100.00°%) 0 (000) (100.00%) 0 (20,000) (100.00%) 0 (85,000) (100.00%) 0 (30,000) (100,00%) 0 (25,000) (100.00%) 0 (16,600) (100.00%) 0 (34,769) (100.00°%) 0 (209,975) (100.00%) O (26,000) (100.00%) 0 (150,000) (100.00%) 0 (38.700) (100.00°%) 0 (6,000) (100.00%) 0 (10,000) (100.00%) 0 (20,000) (100,00%) 150,000 150,000 0,00% 25,000 25,000 0.00% 0 (500,000) (100.00°%) 36,000 36,000 0.00% 155,000 155,000 0.00% 20,000 20,000 0.00% 241,000 241,000 0.00% 0 (8,006,000) (100.00°%) 4,592,923 1,062,875 30.11°% 0 (500,000) (100.00%) 0 (427,327) (100.00°%) 0 (33,000) (10000%) 0 (5,358,054) (100.00%) 5,372,423 (15,198.635) (73.88%) Nonrecurring Expenditures (4,584,633) (11,719,425) (6,304,058) (5,047,423) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (1,19628$) 1 999',663 (3' 145,951) (315,892) Beginning unrestricted fund balance 46,101,049 46,101,049 42,955,098 Ending unrestricted fund balance 44,904,761 42,955,098 42,639.206 Fund balance as a percent of recurring expenditures 84SBb M65% 74f05% r orar revenues 57, 618,900 13, 067, 000 70, 685,900 62, 641,100 Total expenditures 58,815,188 15,016,663 73,831,851 62,956,992 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (1,196,288)_ (1,949,663J (3,145,951) (315,892) Beginning unrestricted fund balance 46,101,049 46,101,049 42,955,098 Ending unrestricted fund balance 44,904,761 42,955,098 42,639,206 CITY OF SPOKANE VALLEY, WA 2024 Budget SPE�iA� t3EVENUE FI.INGIS #101 - STREET FUND RECURRING ACTIVITY Revenues Utility Tax Motor Vehicle Fuel (Gas) Tax Multimodal Transportation Revenue Right -of -Way Maintenance Fee Solid Waste Road Wear Fee (local streets) Investment Interest Miscellaneous Transfers in - 9106 Total Recurring Revenues Expenditures Wages 1 Benefits 1 Payroll Taxes Supplies Services R Charges Snow Operations Local Street Program Intergovernmental Payments Vehicle rentals - #501 (non -plow vehicle rental) Vehicle rentals - #501 (piaw replace.) Total Recurring Expenditures Recurring Revenues Over (Under) Recurring Expenditures NONRECURRINGACTIVITY Revenues Transfers in - #001 Transfers in - #106 (local streets) Transfers in - #311 (local streets) Transfers in - #312 (surface treatment pilot) Total Nonrecurring Revenues Expenditures Streetlight Replacement Program Capital Equipment Replacement Programs Generator for Maintenance Shop (112 cost to #402 Desks for Maintenance Shop (112 cost to #402) Bridge Replacement Program Signal Maintenance Equipment Transfers out- #311 (Summerfield local access) Transfers out - #501 (truck for Signal Technician) Total Nonrecurring Expenditures Nonrecurring Revenues Over (Under) Nonrecurring Expenditures Excess (Deficit) of Total Revenues Over (Under) Total Expenditures Beginning fund balance Less restricted fund balance Ending fund balance Adote[i Amendment Amended 10/3/2023 867,000 0 857,000 900,000 43,000 5.02% 2,062,600 0 2,062,600 1,950,700 (111,900) (5.43%) 139,200 0 139,200 137,500 (1,700) (1.22%) 95,000 0 95,000 100,000 5,000 5.26% 0 1,700,000 1,700,000 1,700,000 0 0.00% 500 0 500 10,000 9,500 1900,00% 10,000 0 10,000 10,000 0 0.00% 0 0 0 0 0 0.00% 3,164,300 1,700.000 4,864,300 4,808,2{)0 (56,100) (1.15%) 1,314,394 303,600 1,617,994 1,641,850 23,856 1.47% 191,500 5,700 197.200 245,400 48,200 24.44% 2,803,789 10,410 2,814,199 2,840,050 25,851 0.92% 1,081,915 0 1,081,915 1,699,464 617,549 57.08% 0 3,018,100 3,918,100 1,579,560 (2,338,640) (59,69%) 1,000,000 0 1,000,000 1,025,000 25,000 2,50% 27,750 0 27,750 41,950 14,200 51.17% 275,000 0 275,000 300,000 25,000 9.09% 6,694,348 4,237,810 10,932,158 9,373,274 �(1,558,884) (14.26%) (3,530.048) (2,637,8t0) (6,067.858) (4,565,074)' 3,530,048 0 3,530,048 4.592,923 1,062,875 30.11% 0 1,862,929 1,862,929 0 (1,862,929) (100.00%) 0 2,677,099 2,677.099 0 (2,677,099) (100.00%) 0 250,000 250,000 0 (250,000) (100.00%) 3,530,048 4,790,028 8,320,076 4,592,923 (3,727,153) (44.80%) 40,000 0 40,000 0 (40,000) (100.00%) 0 0 0 225,000 225,000 0.00% 0 8,500 8,500 0 (8,500) (100.00%) 0 1,530 1,530 0 (1,530) (100.00%) 10,000 0 10,000 25,000 15,000 150.00% 40,000 0 40,000 0 (40,000) (100.00%) 0 1,655,955 1,655,955 0 (1,655,955) (100.00%) 58,000 0 58,000 0 (58,000) (100.00%) 148,000 1,665,985 1,813,985 250,000 (1,563,985) (86.22%) 3,382,048 3,124,043 6,606,091 4,342,923.` (148ti300) `688t233 - 43$,233. .(222,181) 1,319,206 1, 319,206 1,757,439 0 (533,982) (561,831) 1,171,206 1,223,457 973.467 Total revenues 6,694,348 6,490,028 13,164,376 9,401,123 Total expenditures 6,842, 348 5,903,795 12, 746,143 9,623,274 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (148,000) 586,233 438,233 (222,151) Beginning unrestricted fund balance 0 1,319,206 1,757,439 Less restricted fund balance 0 (533,982) (561,831) Ending unrestricted fund balance (148,000) 1,223,457 973,457 SPECIAL REVENUE FUNS - continued #103 - PATHS & TRAILS FUND Revenues Motor Vehicle Fuel (Gas) Tax Investment Interest Total revenues Expenditures Transfers out - #309 CITY OF SPOKANE VALLEY, WA 2024 Budget As Ado ted Amendment As Amended �o/3/zoz3 2024 D{fference Between 2023 and 2024 Bud et 8,700 0 8,700 8,200 100 0 100 1,000 8,800 0 8,800 9,200 0 0 (500) (5.75%) 900 900.00% 400 4.55% 0 0 0 0.00% Total expenditures 0 0 0 p 0 0.00% Revenues over (under) expenditures 8,800 8,800 9,200 Beginning fund balance 38,368 38,368 47,168 Ending fund balance 47,168 47,168 56,368 #104 - HOTEL 1 MOTEL TAX - TOURISM FACILITIES FUND Revenues Hotel/Motel Tax 600,000 0 600,000 600,000 0 0.00% Investment Interest 5.000 0 5,000 80,000 75,000 1500.00% Transfers in - 9105 0 515,198 515,198 0 (515,198) (100.00%) Total revenues 605,000 515,198 1.120,198 680,000 (440,198) (39.30%) Expenditures Spokane Cnty - Avista Stadium Award 0 2,000,000 2,000,000 0 (2,000,000) (100.00%) Total expenditures 0 2,000,000 2,000,000 0 (2,000,000) (100.00%) Revenues over (under) expenditures 605.000 (879,802) 680,000 Beginning fund balance 5,619,705 5.619,706 4,739,903 Ending fund balance fi,224,705 4.739,903 5,419,903 #105 - HOTEL / MOTEL TAX FUND Revenues HotellMotel Tax 900,000 0 900,000 900,000 0 0,00% Investment Interest 1,000 0 1,000 10,000 9,000 90&00% Total revenues 901,000 0 901,000 91p,OD0 9,000 1.00% Expenditures Transfers out- #001 30,000 0 30.000 30,000 0 0.00% Transfers out - #104 0 515,198 515,198 0 (515,198) (100.00%) Tourism Promotion 871,000 (561,298) 309,702 1,252,200 942,49a 304.32% Total expenditures 901,000 (46,100) 654,900 1,282,200 427,300 49.98% Revenues over (under) expenditures 0 46,100 (372,200) Beginning fund balance 507,419 507,419 553,519 Ending fund balance 507,419 553,519 181,319 SI'BCiAL REVI=NEJE FtJNi]S cgnfinueti #106 -SOLID WASTE FUND Revenues Solid Waste Administrative Fee Solid Waste Road Wear Fee investment Interest Total revenues Expenditures Education & Contract Administration Transfers out - #101 Transfers out - #311 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #107 - PEG FUND Revenues Comcast PEG Contribution investment Interest Total revenues Expenditures PEG Reimbursement - CMTV Capital Outlay Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance CITY OF SPOKANE VALLEY, WA 2024 Budget �2q�3 Adopted. Amendment Amended iD/3/2023 225,000 0 225,000 250,000 25,000 11.11% 1,700,000 (1,700,000) 0 0 0 0.00% 4,000 0 4,000 40,000 36,000 900.00% 1,929,000 (1,700,000) 229,000 29D,000 61,000 26,64% 229,000 0 229,000 290,000 61,000 26.64% 0 1,862,929 1,862,929 0 (1,862,929) (100.00%) 1,700,000 (1,700,000) 0 0 0 0.00% 1,929,000 162,929 2,091,929 290,000 (1,801,929) (86.14%) 0 (1,862,929) 0 3,003,161 3,003,1 fi 1 1,140, 232 3,003,161 1,140,232 ^1,140,232 71,000 0 71,000 63,OOD (8,000) (11.27%) 0 0 0 3,000 3,000 0.00% 71,000 0 71,000_ 66,000 (5,000) (7.04%)._ 39,500 0 39,500 39,500 0 0.00% 33,500 0 33,500 33,500 0 0.00% 73.000 0 73,000 73,000 0 0.00% (2,000) (2,000) (7,000) 233,782 233,782 231,782 231,782 231,782_ 224,762 #108 - AFFORDABLE & SUPPORTIVE HOUSING SALES TAX Revenues Affordable & Supportive Housing Sales Tax 200,000 0 200,000 200,000 0 0.00% Investment Interest 0 0 0 8,000 8,000 0.0 % Total revenues 200,000 0 200,000 208,OD0 8,000 4.00% Expenditures Operations 0 0 0 0 0 0.00% Total expenditures 0 0 0 0 0 0,00% Revenues over (under) expenditures 200,000 200,000 208,000 Beginning fund balance 577,569 577,569 777,569 Ending fund balance 777,569 777,569 985,569 CITY OF SPOKANE VALLEY, WA F 1.0/3/ 0023 2024 Budget .2023..2024 Oii%rence Between As As 2023 and 2024 Adopted Amendment Amended Bud et . S SPECtAL'REVEI+IUE FUNDS. -canon. ued #109-Tourism Promotion Fund Revenues Tourism Promotion Area Fee 0 800,000 800.000 800,000 0 0.00% Total revenues 0 800,000 800,000 800,000 0 0.00% Expenditures Professional Services 0 390,000 390,000 500,000 110,000 28.21% Total expenditures 0 390,00o 390.000 500,000 110,000 28.21% Revenues over (under) expenditures 0 410,000 300,000 Beginning fund balance 0 0 410,000 Ending fund balance 0 410,000 710,000 #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 5,500,0oo 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 1,100 0 1,100 6,000 4,900 445,45% Transfers in - #001 0 500,000 500,000 0 (500,000) (100.00%) Subtotal revenues 1,100 500,000 501,100 6,000 (195,100) (98.80%) 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 (498,900) 1.100 (494,000) Beginning fund balance 31,780 31,780 532,880 Ending fund balance (467,120) 32,880 38,880 DEB'�)3.�RYtCE E.t1NDS .. #204 - LTGO BOND DEBT SERVICE FUND Revenues Spokane Public Facilities District Transfers in - #001 Transfers in - #301 Transfers in - #302 Total revenues Expenditures Debt Service Payments - CenterPlace Debt Service Payments - Roads Debt Service Payments - City Hall Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance CITY OF SPOKANE VALLEY, WA 2024 Budget .. .:;.: AS Adopted.....1 Amendment A. >' Amended 527,200 0 527,200 401,150 0 401,150 80,800 0 80,600 80,600 0 80,600 1,089,550 0 1,089,550 527,200 0 527,200 161,200 0 161,200 401,160 0 401.150 1,089,550 0 1,089,550 0 0 0 0 0 a 1o/3/zoz3 551,600 24,400 4.63% 398,960 (2,200) (0,56%) 0 (80,600) (100,00%) 0 (80,600) (100,00%) 950,550 (139,000) (12.76%) 551,600 24,400 4.63% 0 (161,200) (100.00%) 398,950 (2,200) (0,55%) 950,550 139,000 12, 76% 0 0 0 CITY OF SPOKANE VALLEY, WA 2024 Budget [CAPITAL ;PROJECTS FUNDS #301 - REET 1 CAPITAL PROJECTS FUND Revenues REET 1 -Taxes Investment Interest Total revenues Expenditures Transfers out - #204 Transfers out - #303 Transfers out - #311 (pavement preservation) Transfers out - 4314 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #302 - REET 2 CAPITAL PROJECTS FUND Revenues REET 2 - Taxes Investment Interest Total revenues Expenditures Transfers out - #204 Transfers out - #303 Transfers out - #309 Transfers out - #311 (pavement preservation) Transfers out - #314 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 2023 As Adopted Amendment As Amended 10/3/2023 2024 DltYerenee Eletween 2023 and 2024 Bud et 1S °!o 1,500,000 0 1,500,000 1,500,000 0 0,00% 4,000 0 4,000 90,000 86,000 2150.00% 1,504,000 0 1,504,000 1,590,000 86,000 5,72% 80,600 0 80,600 0 (80,600) (100M%) 385,967 174,471 560,438 897,312 336,874 60,11% 1,037,500 0 1,037,500 1,170,350 132,860 12.80% 3,655 3.544 7,199 801 (6,398) (88.87%) 1,507,722 178,015 1,685,737 2,068,463 382,726 22.70% (3,722) (181,737) (478,463) 5,314,928 5,314,928 5,133,191 5,311,206 54133,191 4,654,728 1,500,000 0 1,500,000 1,500,000 0 0.00% 6,000 0 6,000 100,000 94,000 1566.67% 1,506,000 0 1,506,000 1,600,000 94,000 6,24% 80,600 0 80,600 0 (80,600) (100,00%) 602,720 1,918,112 2,520,832 440,437 (2,080.395) (82.53%) 0 5,000 5,000 0 (5,000) (100.00%) 1,037,500 0 1,037,500 1.170,350 132,850 12.80% 135,000 1,875 136,875 182,500 45,625 33,33% 1_,855,820 1,924,987 3,780,807 1,793,287 _-1„987,520)(52.57%a) (349,820) (2,274,807) (193,287) 6,791,175 6,791,175 4,516,368 6,441,355 4,516.368 4,323,081 CAPITItI. PROJECTS Ft1Nt1S dontinued.. #303 - STREET CAPITAL PROJECTS FUND Revenues Grant Proceeds Developer Transfers in - #301 Transfers in - #302 Transfers in - #312 Transfers in - #315 Total revenues Expenditures CITY OF SPOKANE VALLEY, WA 2024 Budget 5U As Adop ted Amendment iAmended ' 7,988,376 1,533,340 9,521,716 71,615 379.392 451,007 385,967 174,471 560,438 602,720 1,918,112 2,520,832 0 220,866 220,856 108,449 (108,449) 0 9,157,127 4 117,732 13,274,859 10/3/2023 6,949.896 (2,571,820) (27.01%) 588.130 137,123 30.40% 897,312 336,874 60.11% 440,437 (2,080,395) (82.53%) 0 (220,866) (100.00%) 0 0 0.00% 8,875,775 4 399 084 33.14% 205 Sprague/Barker Intersections Improvement 19,766 (19,766) 0 0 0 0.00% 249 SullivanfWellesleyIntersection 0 765,321 765,321 0 (765,321) (100.00%) 300 Pines and Mission Intersection Improvement 1,294,831 (952,285) 342,548 1,599.256 1,256,710 366.87% 313 Barker Rd/Union Pacific Crossing 1,044,000 0 1,044,000 50,o00 (994,000) (95.21%) 318 Wilbur Sidewalk - Boone to Mission 0 172,701 172,701 0 (172,701) (100.00%) 320 Sullivan Preservation - Sprague to 8th 2,070,462 395,578 2,466,040 5,000 (2,461,040) (99.80%) 321 Argonne Corridor Impry - North of Knox 10,000 0 10,000 19,608 9,608 96,08% 326 2020 Citywide Reetrareflective Post Plates 89,502 0 89,502 0 (89,502) (100.00%) 327 Sprague Stonnwater & Crossing Project 1.557,410 0 1,557,410 2,365,000 807,590 51,85% 329 Barker Road Imp- City Limits to Appleway 760,000 (652,029) 97,971 50,000 (47,971) (48,96%) 332 NE Industrial Area - Sewer Extension 25,000 (25,000) 0 0 0 0.00% 335 Mission Ave over Evergreen Deck Repair 0 409,539 409,539 0 (409,539) (100.00%) 340 8th Ave Sidewalk - Coleman to Park 401,011 924,155 1,325,166 0 (1,325,160) (100.00%) 342 School zone beacons 0 112,417 112,417 0 (112,417) (100.00%) 344 Park Rd Sidewalk- Broadway to Cataldo 338,862 0 338,862 0 (338,862) (100.00%) 345 Park Rd Sidewalk- Nora to Baldwin 311,600 0 311.600 0 (311,600) (100.00%) 346 Bowdish Sidewalk 12th to 22nd 244,683 232,690 477,373 2,106,777 1,629,404 341.33% 347 Broadway and Park Intersection 0 2.124,411 2,124,411 410,134 (1,714,277) (80.69%) 348 Barker Road Improvements-Appleway to 190 0 300,000 300,000 0 (300,000) (100.00%) 351 Barker Road Imp - Sprague to Appleway 0 255,000 255,000 595,000 340,000 133.33% Argonne Bridge 0 75,000 75,000 675,000 600,000 800.00% Contingency 1,000,000 0 1,000,000 1,000,000 0 0.00% Total expenditures 9,157,127 4,1.17,732 13,274,859 8,875,775 (4,399,084)(14%) Revenues over (under) expenditures 0 0 0 Beginning fund balance 1,943,161 1,943.151 1,943,151_ Ending fund balance 1,943,151 1,943,151 1,943,151 !Vote: Work performed forpavement 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 126,100 200,790 326,890 0 (326,890) (100.00%) Transfers in-#001 160,000 460,327 620,327 160,000 (460,327) (74.21%) Transfers in - #302 0 5,000 5,000 0 (5,000) (100.00%) Transfers in-#310 0 40,192 40,192 0 Transfers in-#312 4,523,900 1,153,946 5,677,846 220,000 (5,457,846) (96.13%) Total revenues 4,810,000 1,860,255 8,670,255 380,000 (6,290,255) (94.30%) Expenditures 314 Balfour Park frontage improvements 0 5,000 5,000 0 (5,000) (100,00%) 316 Balfour Park improvements Phase 1 3,400,000 1,822,255 6,222,255 20,000 (5,202,255) (99.62%) 328 Sullivan Park water line 500,000 0 500,000 0 (500,000) (100.00%) 338 Spokane Valley River Loop Trail 750,000 0 750,000 0 (760,000) (100.00%) Replace pump at Mirabeau Falls 0 33,000 33,000 0 (33,000) (100.00%) Parking & Trail Design (Summefield, Ponderosa, Flo, 136,900 0 136,900 0 (136,900) (100.00%) West Lawn Shade Canopy for Stage 23,100 0 23,100 0 (23,100) (100.00%) Greenacres Park Phase 2 0 0 0 200,000 200,000 0.00% Total expenditures 4,810,000 1,860,255 6,670,255 220,000 (6,450,255) (96.70° Revenues over (under) expenditures 0 0 160,000 Beginning fund balance 177,30.1_ 177,301 177,301 Ending fund balance 177,301 177,301 337,301 CITY OF SPOKANE VALLEY, WA 2024 Budget CAPITAL: PROJECTS' UNDS -.continued: 9310 - CIVIC FACILITIES CAPITAL PROJECTS FUND Revenues Investment Interest Tots! revenues 2023 As Adopted Amendment As Amended 10/3/2023 2024 Difference Between 2023 and 2024 Bud et: $ % 1,000 0 1,000 1,200 200 20.00% 1,000 0 1.000 1,200 200 20.00% Expenditures Payment to Library District 0 799,093 799,093 0 (799,093) (100.00%) Transfer out -#309(Balfour Park) 0 40,192 40,192 0 (40,192) (100.00%) Total expenditures _ 0 839,285 839,285 0 839,285 190,00% Revenues over (under) expenditures 1.000 (838,285) 1,200 Beginning fund balance 853,709 853,709 15,424 Ending fund balance 854,709 15,424 16,624 rvote� The fund balance in #310 includes $839,281.10 paid by the Library District for 2.82 acres at the Balfour Park site. ❑ 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 puce of $839,285.10. Of this amount, $799,093 was paid out to the Library District for improvements during 2023 with the remaining $40,192 expected to be transferred to Fund 4309 forjoint improvements made by the City in 2023. #311 - PAVEMENT PRESERVATION Revenues Transfers in-#001 1,011,800 0 1.011,800 1,021,900 10,100 1.00% Transfers in -#101 (localstreets) 0 1,655,955 1,655,955 0 (1,655,955) (100.00%) Transfers in-#106 1,700,000 (1,700,000) 0 0 0 0,00% Transfers in-#301 1,037,500 0 1,037,500 1,170,350 132,850 12.80% Transfers in - #302 1.037,500 0 1,037,500 1,170,350 132,850 12.80% Grant Proceeds 1.760,000 876,000 2,636,000 0 (2,636,000) (100.00%) Total revenues 6,546,800 831,955 7,378,755 3,362,600 (4,016,155) (54.43%) Expenditures Pavement preservation 7,805,121 (23,470) 7,781,651 3.500,000 (4,281,651) (55,02%) Pre -project GeoTech 50,000 0 50,000 50,000 0 0.00% Transfer out - #101 (local streets) 0 2,677,099 2,677,099 0 (2,677,099) (100.00%) Total expenditures itures p 7,855,121 2,653,629 5 10, 08,750 3,550,000 (6,958,750) (66.22%)� Revenues over (under) expenditures (1,308,321) (3,129,995) (187,400) Beginning fund balance 6,615,700 6,615,700 3,485,705 Ending fund balance 5,307,379 3,485,705 3,298,305 #312 - CAPITAL RESERVE FUND Revenues Transfers in-#001 (`19fund bal>50%) 0 5,358,054 5,358,054 0 (5,358,054) (100.00%) Grant Proceeds 0 0 0 0 0 0.00% Investment Interest 20.000 0 20,000 500,000 480,000 2400.00% Total revenues 20,000 5,358.054 5,378,054 500.000 (4,878,054) (90,70%) Expenditures Transfers out-#001 (police vehicle replacements) 1,200,000 0 1,200.000 0 (1,200.000) (100.00%) Transfers out - #101 (surface treatment pilot) 0 250,000 250,000 0 (250,000) (100.0 %) Transfers out - #303 (Barker Rd Widening) 0 108,449 108,449 0 (108,449) (100,00%) Transfers out - #303 (School beacons) 0 112,417 112,417 0 (112,417) (100.00%) Transfers out - #309 (Balfour Park Improvements F 3,400,000 1,153,946 4,553,946 20,000 (4,533,946) (99.56%) Transfers out - 9309 (Sullivan Park water line) 373,900 0 373.900 0 (373,900) (100.00%) Transfers out - 9309 (Spokane Valley River Loop T 750,000 0 750,000 0 (750,000) (100.00%) Transfers out-#309 (Greenacres Park Ph2) 347,998 15,940 363,938 200,000 (163,938) (45.05%) Transfers out - #314 (Barker Rd Overpass) 196,394 190,962 387,356 725,000 337,644 87.17% Transfers out - #314 (Pines Rd Underpass) 0 46.274 46,274 20,094 (26,180) (56,58%) Transfers out - #314 (Sullivan Interchange) 0 0 0 61,698 61,698 0,00% 10303 E Sprague Property Acquisition 0 791,000 791,000 0 (791.000) (100.00%) WSDOT Sullivan Park Property Acquisition 0 759,600 759,600 0 (759,600) (100.00%) Total expenditures 6,268,292 3,428,588 9,696,880 1,026,792 (81670,088) (89.41%) Revenues over (under) expenditures (6,248,292) (4,318,826) (526,792) Beginning fund balance 16,658,020 16,658,020 12,339,194 Ending fund balance 10,409,728 12,339,194 11_,_812,402 CITY OF SPOKANE VALLEY, WA 2024 Budget 1MRPITA. PRQIEGTS FUNQS t:onf,�►cted #314 - RAILROAD GRADE SEPARATION PROJECTS FUND Revenues i0/3/2023 Grant Proceeds 2,827,086 2,069,927 4,897,013 2,112,530 (2,784,483) (56.86%) Developer Contributions 187,511 266,530 454,041 0 (454,041) (100.00%) Transfers in-#301 3,655 3,544 7,199 801 (6,398) (88.87%) Transfers in - #302 135,000 1,875 136,875 182,500 45,625 33.33% Transfers in - #312 544,392 253,176 797,568 606,792 9,224 1.16% Total revenues 3,697,644 2,595,052 6,292,696 3,102,623 (3,190,073) _(60.69%) Exnendltures 143 Barker SNSF Grade Separation 750,000 240,894 990,894 725,000 (265,894) (26.83%) 223 Pines Rd Underpass 2,200,000 1,665,897 3,865,897 273,674 (3,592,223) (92,92%) 311 Sullivan Rd Interchange 1,000,000 615,462 1,615,462 2,153,948 538,466 33.33°/ Total expenditures 3,950,000 2,522,253 6,472,253_ 3,152,622 (3,319,631) (51.29%) Revenues over (under) expenditures (252,356) (179,557) (49,999) Beginning fund balance 267,480 _ 267,460 87,903 Ending fund balance 15,104 87,903 37,904 #315 -TRANSPORTATION IMPACT FEES FUND Revenues Transportation Impact Fees 200,000 0 200,000 300,000 100,000 50.00% Total revenues 200,000 0 200,000 300,000 100,000 50.00% Expenditures Transfers out - #303 108,449 (108,449) 0 0 0 0.00% Total expenditures 108,449 (108,449) 0 0 0 0.00% Revenues over (under) expenditures 91,551 200,000 300,000 Beginning fund valance 665,904 665.904 865,904 Ending fund balance 757,455 865,904 1,165, 904 #316 - ECONOMIC DEVELOPMENT CAPITAL PROJECTS FUND Revenues Transfers in - #312 (Fairgrounds Building) 0 0 0 0 0 0,00% Total revenues 0 0 0 0 0 0.00% Expenditures Fairgrounds Building 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 0 0 0 Ending fund balance 0 0 0 CITY OF SPOKANE VALLEY, WA 10/3/2023 2024 Budget 2A23 20M 911Yereace Between As As 2Q23 and 2024 Adopted Amendment Amended Bud et $ .ENTERPRISE FU QS #402 - STORMWATER FUND RECURRING ACTIVITY Revenues Stormwater Management Fees 1,951.000 3,649,000 5,600,000 5,600,000 0 0.00% Investment Interest 2,000 0 2.000 40,000 38,000 1900.00% Total Recurring Revenues 1,953,000 _ ___3,649,000 5,602,000 5,640,000 38,000 0,68% Expenditures Wages / Benefits / Payroll Taxes 635,392 321,976 957,368 1,316,976 359,608 37,56% Supplies 20,800 78,500 99,300 44,700 (54,600) (54.98%) Services & Charges 1,449,742 315,080 1,764,822 2,422,317 657,495 37.26% Intergovernmental Payments 48,000 0 48,000 48,000 0 0.00% Vehicle rentals - #501 6,750 0 6,750 13,000 6,250 92.59% Total Recurring Expenditures 2,160.684 715,556 2,876,240 3,844,993 968,753 33.68% Recurring Revenues Over (Under) Recurring Expenditures (207,684) 2,933,444 2,725,760 1.795,007 NONRECURRING ACTIVITY Revenues Grant Proceeds 0 0 0 0 0 0,00% Total Nonrecurring Revenues 0 0 0 0 0 0.00% Expenditures Capital - various projects 200,000 150,000 350,000 1,500,000 1.150,000 328.57% Watershed studies 100,000 0 100,000 450,000 50,000 50.00% Stormwater Comprehensive Plan Update 50,000 0 50,000 0 (50,000) (100.00%) Generator for Maintenance Shop (1/2 cast to #101; 0 8,500 8,500 0 (8,500) (100.00%) Desks for Maintenance Shop (112 cost to #101) 0 1,530 1,530 0 (1,530) (100.00%q) Land Acquisition for Easement 0 260,000 260,000 0 (260,000) (100.00%) Transfers out - #501 (Stormwater Vehicle) 0 60,000 60,000 0 (60,000) (100.00%) Total Nonrecurring Expenditures 350,000 480,030 830,030 1,650,000 819,970 98.79% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures _ _ �350,000) (4801030) (830,030) (1,650,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (557,084) .:2,453,414 1,695,73t7. 145,007. Beginning working capital 2,278,363 2,278,363 4,174,093 Ending working capital 1,720,679 4,174,093 4,319,100 Total revenues 1,953,000 3,649,000 5,602,000 5,640,000 Total expenditures 2,510,654 1,195,586 3,706,270 5,494,993 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (557, 664) Z453,414 1,895,730 145,007 Beginning unrestricted fund balance 2,278,353 2,278,363 4,174,093 Ending unrestricted fund balance 1,720,679 4,174, 093 4,319,100 #403 - AQUIFER PROTECTION AREA Revenues Spokane County 460,000 0 460,000 500,000 40,000 8.70% Grant Proceeds 397,500 0 397,500 0 (397,500) (100.00%) Investment Interest 1,900 0 1,900 20,000 18,100 952.63% Total revenues 859,400 0 859,400 520,000 (339,400) (39.49%) Expenditures Capital - variousp€ojects 1,421,100 0 1,421,100 1,000,000 (421,100) (29.63%) Effectiveness study 55.000 0 55,000 55,000 0 0.00% Total expenditures 1,476,100 0 1,476,100 1,055,000 (421,100) (28.53%) Revenues over (under) expenditures (616,700) (616,700) (535,000) Beginning working capital 1,520,522 1,520,522 903,822 Ending working capital 903,822 903,822 368.822 CITY OF SPOKANE VALLEY, WA 2024 Budget [INTERNALUIR V10E FUNraS #501 - ER&R FUND Revenues Vehicle rentals - 4001 Vehicle rentals - #101 Vehicle rentals - #101 (plow replace) Vehicle rentals - #402 Transfers in - #101 (IT equipment reserve) Transfers in - #101 (Additional dump bed truck) Transfers in - #402 (Stormwater vehicle) Investment Interest Total revenues Expenditures Small tools & minor equipment Vehicle purchase Snow plow purchase Heavey Duty Machinery & Equipment Total expenditures Revenues over (under) expenditures Beginning working capital Ending working capital #502 - RISK MANAGEMENT FUND Revenues Transfers in - #001 Total revenues Expenditures Auto & Property Insurance Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance FIDUCIARY.FUNDS #632 - PASSTHROUGH FEES & TAXES FUND Revenues Fees & taxes collected for other governments Total revenues Expenditures Fees & taxes remitted to other governments Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance Total of Revenues for all Funds Total of Expenditures for all Funds Total grant revenues (included in total revenues) Total Capital expenditures (included in total expenditures) Adopted Amendmentended 10/3/2023 52,100 7,500 59,600 46,750 (12,850) (21.56%) 27,750 0 27,750 41,950 14,200 51.17% 275,000 0 275,000 300,000 25,000 9.09% 6,750 0 6,750 13,000 6,250 92.59% 0 0 0 86,500 86,500 0,00% 58,000 0 58,000 0 (58,000) (100.00%) 0 60,000 60,000 0 (80,000) (100,00%) 2,000 0 2,000 20,000 18,000 900.00% 421,600 67,500 489,100 508,200_ 19,100 3.91% _ 10,000 0 10,000 10,000 0 0.00% 238,000 238,500 476,500 120,000 (356,500) (74.82%) 275,000 0 275.000 300,000 25,000 9.09% 0 0 0 270,000 270,000 0.00% 523,000 238 500 761,500 700,DOD (61,500) (8,0a%) (101,400) (272,400) (191,800) 1,417,119 1,417,119 1,144.719 1,315,719 1,144,719 952,919 600,000 0 600,000 700,000 100,000 16.67% 600,000 0 600,000 700,OD0 100,000 16.67% 600,000 0 600,000 700,000 100,000 16.67% 600.000 0 600,000 700,000 100,000 16.67% 0 0 0 428,022 428,022 428,022 428,022 428,022 428,022__ 591,000 0 591,000 500,000 (91,000) (15.40%) 591,000 0 501,000 5DO,D00 (91,000)_ (1_5.40%) 591,000 0 591,000 500,000 (91,000) (15.40%) 591,000 0 591,000 500,DOD (91,000) (15.40%) 0 0 0 0 0 0 0 0 0 100,986,269 38,151,774 139,138,043 103,542,371 111, 363,401 42,277,668 153,641,069 105,312, 948 13,219,062 14,098.057 27,317,119 9,507,426 30,029,433 10.945,370 40,793,903 19,420,397 CITY OF SPOKANE VALLEY, WA 2024 Budget Revenues by Fund General Fund Property Tax $ 13,824,900 Sales Tax 33,709,600 Sales Tax - Public Safety 1,600,800 Sales Tax - Criminal Justice 2,818,500 Gambling and Leasehold Excise Tax 485,000 Franchise Fees/Business Registration 1,370,000 State Shared Revenues 2,469,400 Service Revenues 3,481,900 Fines and Forfeitures 500,600 Recreation Program Fees 607,200 Miscellaneous, Investment Int., Transfers 1,773,200 Total General Fund $ 62,641,100 Other Funds 101 Street Fund $ 9,401,123 103 Paths & Trails Fund 9,200 104 Hotel/Motel Tax Tourism Facilities Fund 680,000 105 Hotel/Motel Tax Fund 910,000 106 Solid Waste Fund 290,000 107 PEG Fund 66,000 108 Affordable & Supportive Housing Sales Tax 208,000 109 Tourism Promotion Area Fund 800,000 122 Winter Weather Reserve Fund 6,000 204 LTGO Bond Debt Service Fund 950,550 301 REET 1 Capital Projects Fund 1,590,000 302 REET 2 Capital Projects Fund 1,600,000 303 Street Capital Projects Fund 8,875,775 309 Parks Capital Projects Fund 380,000 310 Civic Facilities Capital Projects Fund 1,200 311 Pavement Preservation Fund 3,362,600 312 Capital Reserve Fund 500,000 314 Railroad Grade Separation Projects Fund 3,102,623 315 Transportation Impact Fees Fund 300,000 402 Stormwater Management Fund 5,640,000 403 Aquifer Protection Area Fund 520,000 501 Equipment Rental & Replacement Fund 508,200 502 Risk Management Fund 700,000 632 Passthrough Fees & Taxes Fund 500,000 Total Other Funds $ 40,901,271 Total All Funds $ 103,542,371 LLJ Wai !G � �ryo� YiT G 0to ro r( L o '�' fS7 SI1 r.n -e.�, ra�oiufitlllu u AJ ccai ILL, 1-'1 � 'c'G iz � Ln c bA fl1 +• � SO 41 CC7 '`� p S7 i4S aj fug. vw u c � LL rD LL C: m® m (U m '0 �-> , --e < CITY OF SPOKANE VALLEY, WA 2024 Budget - General Fund Detail Revenues by Type Property Tax Property Tax 11, 958, 296 12, 526,709 13,150,4 58 13, 569,200 13, 824, 900 Property Tax - Delinquent 127,001 423,445 0 0 0 12,085,297 12,950,154 13,150,458 13, 569,200 13,824,900 Sales Taxes Sales Tax 25,238,481 31,499,534 32,347,046 30,555,000 33,70%600 Sales Tax - Public Safety 1,163,313 1,398,648 1,529,941 1,357,000 1,600,800 Sales Tax - Criminal Justice 2,049,075 2,472,016 2,685,503 2,398,000 2,818,500 28,450,869 35,370,198 36,562,491 34,310,000 38,128,900 Gambtina and Leasehold Excise Tax Amusement Games 3,906 13,613 16,661 13,000 14,000 Card Games 210,466 386,758 453,158 290,000 375,000 Bingo & Raffles 421 688 982 1,000 1,000 Punch Boards & Pull Tabs 63,676 89,747 109,535 72,000 90,000 Leasehold Excise Tax 6,608 4,915 5,411 7,000 5,000 285,077 495,721 585,748 383,000 485,000 Licenses & Permits General Business Licenses 114,652 209,835 231,082 115,000 170,000 Franchise trees 1,126,185 1,166,509 1,169,326 1,100,000 1,200,000 1,240,837 1,376,344 1,400,408 1,215.000 1,370,000 State Shared Revenues City Assistance State Revenue 109,309 312,720 0 0 0 Streamline Mitigation of Sales Tax 0 0 0 0 0 Payment in Lieu of Taxes - DNR 7,347 3,320 3,096 4,000 4,000 CJ - High Crime 276,590 307,978 335,772 250,000 300,000 MVET Criminal Justice - Population 30,723 33,381 36,579 38,500 40,800 CJ Contracted Services 188,640 202,289 217,671 177,000 200,000 CJ Special Programs 109,811 118,733 129.552 136,000 145,000 Marijuana Excise Tax Distribution 184,812 212,580 271,849 157,000 178,200 DUI - Cities 14,712 16,689 7,730 14,500 14,000 Liquor Board Excise Tax 637,464 710,593 740,373 735,000 776,500 Liquor Board Profits 776,368 770,254 810,471 819,000 810,900 2,334,776 2,688,537 2,553,093 2,341,000 2,469,400 Service Revenues Accessory Dwelling 924 3,000 2,023 1,000 2,000 Building & Planning Fees 245.449 452,967 438,338 265,800 306,800 Planning Fees 918,230 1,365,855 944,967 825,000 865,000 Building Permits 1,705,159 2,538,834 2,015,646 1,600,000 1,751,000 Code Enforcement 18,339 17,928 44,693 12,000 20,000 Demolition Permits 4,147 4,952 5,020 4,000 45,000 Entertainment License 1,576 1,575 1,575 1,600 1.600 Grading Permits 26,366 40,115 42,079 22,000 28,000 Home Profession Fee 2,688 2,172 3,536 3,000 3,000 Mechanical Permits 158,269 183,608 173.337 145,000 157,000 Misc. Permits & gees 33,558 55,940 44,067 24.000 32,000 Plumbing Permits 100,957 94,396 70,719 80,000 80.000 Right of Way Permits 164,560 183,037 253,579 160,000 188,000 Street Vacation Permits 2,730 2,279 2,840 2,000 2,000 Temporary Use Permit Fees 471 1,500 1,040 500 500 3,383,422 4,946,158 4,043,459 3,145,900 3,481,900 CITY OF SPOKANE VALLEY, WA 2024 Budget - General Fund Detail Revenues by Type Fines and Forfeitures Public Safety False Alarm Services 56,785 59,666 63,914 60,000 62,000 Public Safety Grants 0 0 50,792 50,000 50,000 LE & CJ One -Time City Assistance 0 100,000 0 0 0 Fines & Forfeits -Traffic 323,494 341,849 287,798 333,100 355,900 Oth8r Criminal- Non Traffic Fines 22,065 25,128 21,003 25,500 32,700 402,344 526,643 423,506 468,600 500,600 Limited_ term_ employee-,. oroiect Activity Fees (To use a recreational facility) 130,049 222,116 185,671 204,300 206.000 Program Fees (To participate in a program) 18,140 79,956 442,797 421,200 401,200 148,189 302,072 628,468 625,500 607,200 Miscellaneous AWC Health & Wellness 0 0 0 1,000 1,000 Investment Interest 254,728 71,420 1,131,070 111,000 1,100,000 Sales Tax Interest 32,590 18,321 38,136 25,000 30,000 Leases 0 0 78,945 0 0 Interest on lease 0 0 4,491 0 0 Interest on Gambling Tax 355 112 19 200 200 Interest on Liens & Judgments 0 0 0 2,000 0 Police Precinct Rent 39,888 44,899 42,276 40,000 42,000 Police Precinct Maintenance 14,523 24,793 36,809 25,000 36,000 Judgments and Settlements 0 26 173,608 2,000 0 Grant Proceeds 20,300 20,300 19,500 120,000 120,000 Miscellaneous Department Revenue 856 650 84,308 2,500 86,000 COVID-19 Stimulus Funding 0 0 0 0 0 Copy Charges 0 0 1,067 0 1,000 Pass -Through Services 1,189 1,978 1,629 2,000 2,000 364,429 182,499 1,611,857 330,700 1,418,200 Transfers Transfers in -#105 (hlm tax-CP advertising) 11,390 9,515 12,982 30,000 30,000 Transfers in - 4106 (solid waste repayment) 0 0 0 0 0 Transfers in - #312 0 0 0 0 0 11,390 9,515 12,982 30,000 30,000 Total General Fund Revenue 48,706,630 58,847,841 60,972,469 56,418,900 62,316,100 CITY OF SPOKANE VALLEY, WA 2024 Budget - Other Funds Detail Revenues by Type 101 - Street Fund Utility tax 1,388,026 1,084,387 1.003,537 857.000 900,000 Motor Vehicle Fuel (Gas) Tax 1,737,864 1,901,926 1,951,437 2,062,6❑❑ 1,950,700 Multimodal Transportation Revenue 131,847 132,334 137.638 139.200 137,500 Right -of -Way Maintenance Fee 93,033 115,307 101,652 0 100,000 Solid Waste Road Wear Fee 0 ❑ 0 1,700.000 1,700,000 Street Maintenance & Repair Charges 0 0 0 95,000 0 Investment Interest 829 556 12,416 500 10,000 Other Miscellaneous Revenues & Grants 55,441 282.509 425,160 10,000 10,000 Nonrecurring Transfer in - #001 0 2.552,600 3,084,919 3,530,048 4,592,923 Nonrecurring Transfer in - #101 ❑ 0 0 1,862,929 0 Nonrecurring Transfer in - #106 0 0 271.000 0 0 Nonrecurring Transfer in - #122 364,439 89,805 500,000 0 0 Nonrecurring Transfer in - #311 0 0 0 2,677,099 0 Nonrecurring Transfer in - #312 1,364,706 0 0 250,000 0 5,136,185 6,159,424 7.487,760 13.184,376 9,401,123 103 - Paths & Trails Fund Motor Vehicle Fuel (Gas) Tax 7,330 8,022 8,231 8,700 8,200 Investment interest 71 21 580 100 1,000 7,401 8,043 8,810 8,800 9,200 104 - Hotel/Motel Tax - Tourism Facilities Fund Hotel/Motel Tax 283,720 481,321 591,849 600,000 600,000 Transfers in - #105 0 1,201.684 273,000 515,19a 0 Investment interest 11,908_ 2,617 82,662 5,000 80,000 205,628 1,685,622 947,511 1,120,198 680,000 105 - Hotel/Motel Tax Fund Hotel/Motel Tax 443,244 744,435 901,685 900,000 900.000 Investment Interest 2,705 898 11,319 1,000 10,000 446,949 745,333 913,005 901.000 910.000 106 - Solid Waste Solid Waste Administrative fee 219.943 232,310 268,611 225,000 250,000 Solid Waste Road Wear fee 1,537,776 1,760,519 1,987,350 0 0 Investment Interest 7,804 1,480 43,191 4,000 40,000 1,765,523 1,994,309 2,299,152 229,000 290.000 107 - PEG Fund Comcast PEG contribution 76,541 71,252 64,640 71,000 63,000 Investment Interest 596 160 3,246 0 3,000 77,137 71,412 67,886 71,000 66,000 108 - Affordable & Supportive Housing Sales Tax Affordable & Supportive Sales Tax 151,950 215,088 202,180 200,000 200,000 Investment Interest 83 205 8,061 0 8,000 152.033 215.293 210,242 200,000 208,000 109 - Tourism Promotion Area Tourism Promotion Area Fee 0 0 0 800.000 800,000 Investment Interest 0 0 0 0 0 ❑ 0 0 800.000 800,000 122 - Winter Weather Reserve Fund FEMA Grant Proceeds 0 0 0 0 0 Investment Interest 1,147 209 7,088 1,100 6,000 Transfer in - #001 500,000 364,440 89,805 500,000 0 501,147 364,649 96,893 501,100 6,000 204 - Debt Service - LTGO 03 Fund Facilities District Revenue 459,500 480,800 527.200 527,200 551,600 Transfers in-#001 401,450 401,500 401,150 401,150 398.950 Transfers in - #301 80,375 80,775 80,600 80,600 0 Transfers in - 9302 80,375 80,775 80,600 80,600 0 1.021,700 1,043,850 1,089,550 1.089,550 950,550 CITY OF SPOKANE VALLEY, WA 2024 Budget - Other Funds Detail Revenues by Type 301 - REET 1 Capital Projects Fund REET 1 - 1st Quarter Percent 1,754,320 3,109,113 2,790,020 1,500,000 1,500,000 Investment Interest 14.742 2.827 96,965 4,000 90,000 1,759,062 3,111.940 2,886.986 1,504,000 1,590,000 302 - REET 2 Capital „Pro1ects Fund REET 2-2ndQuarter Percent 1,754,320 3.109,113 2,790.020 1,500,000 1,500,❑00 Investment Interest 22,425 5,137 117,019 6,000 100,000 1,776,745 3,114.250 2,907,040 1,506,000 1.600.000 303 - Street Capital Projects Fund Grant Proceeds 2,813,485 4,174,243 4,235,a13 9.521,716 6,949,896 Developer Contributions 540.325 1,271,759 853.467 451,007 588,130 Investment Interest 0 218 11,652 0 0 Transfers in - #106 0 0 110,746 0 0 Transfers in - #301 330,295 293,208 899,463 560,438 897,312 Transfers in - #302 149,678 1,401.744 226,701 2.520,832 440,437 Transfers in - 9312 916.637 (87,442) 113,786 220,866 0 Transfers in - #315 0 0 0 0 0 4,750,620 7,053,7W 6,451,629 13,27q,859 8,875,775 309 - Parks Capital Projects Fund Grant Proceeds 1,334,842 593,260 0 326,890 0 Developer Contribution 0 17,896 0 0 0 Investment Interest 0 20 0 0 0 Transfers in - #001 2,941,166 178,813 160.145 620,327 160,000 Transfers in - 4302 0 64,077 124.020 5,000 0 Transfers in - #310 0 0 0 40,192 0 Transfers in - #312 131,985 604,511 332,267 5,677,846 220,000 4,407,993 1,458,577 616.432 6,670,255 380,000 310 - Civic Facilities Capital Projects Fund Investment Interest 3,679 692 13,652 1,000 1,200 3,679 692 13,652 1,000 1,200 311 - Pavement Preservation Fund Grants 98.281 0 2,052,175 2.636,000 0 Developer Contribution 0 29,011 0 0 0 Investment Interest 10,960 3,448 73,149 0 0 Transfers in - #001 982,023 991,843 1,001,800 1,011,800 1,021,900 Transfers in - #101 (local streets) 0 0 0 1,655.955 0 Transfers in-#106 1,513,532 1,537,776 3,194 0 0 Transfers in-#301 772,639 827.278 550,242 1,037,5❑❑ 1,170,350 Transfers in-#302 772,638 827,279 914,900 1,037,500 1,170.350 4,150.073 4,216,635 4,595,459 7,378,755 3,362,600 312 - Capital Reserve Fund Sale of Land 0 109,403 0 0 0 Grant Proceeds 0 0 0 0 0 Investment Interest 58,187 8,303 236,054 20.000 500,000 Transfers in-#001 0 11,126,343 31593,00❑ 5,358,054 0 Transfers in - #309 200,000 0 0 0 0 Transfers in - #310 16,700 3,600 0 0 0 Transfers in - #313 0 0 0 0 0 274,887 11,247.649 3,829,054 5,378,054 500,000 313 - Ci Hall Construction Fund Investment Interest 0 0 0 0 0 0 0 0 0 0 314 - Railroad Grade Separation Projects Fund Grant Proceeds 3,394,512 280,718 677.412 4,897,013 2,112,530 Investment Interest 412 427 0 0 0 Developer Contribution 0 51,403 518 454,041 0 Rental Income 0 17.793 10,500 0 0 Transfers in-#301 1,335,B79 0 0 7,199 801 Transfers in - #302 0 660,516 135,000 136.875 182,500 Transfers in - #312 198,701 602.272 633,819 797,568 806,792 4,929,504 1,613,129 _ 1457,248 6,292,696 3,102,623 315 - Transportation Impact Fees Fund Transportation Impact Fees 0 294,477 361,613 200,000 300,000 Investment Interest 0 131 9,683 0 0 0 294,608 371,297 200,000 300,000 CITY OF SPOKANE VALLEY, WA 2024 Budget - Other Funds Detail Revenues by Type 316 - Economic Development Capital Pro'ects Fund Transfer in -#312 {fairgrounds building) 0 3,368 7,010 0 0 0 3,358 7,010 0 0 402 - Stormwater Management Fund Stormwater Management Fee 1,910,349 2,026,140 2,031,000 5,600.000 5,600,000 Grant Proceeds - Nonrecurring 304 95,000 0 0 0 Investment interest 10,726 2,134 40,038 2,000 40,000 1,921,379 2,123,274 2,071,038 5.602,000 5,640,000 403 - Aquifer Protection Area Fund Spokane County 426,234 522,357 514,576 460.000 500.000 Grant Proceeds 60,996 1,337,636 236,685 397,500 0 Developer Contribution 0 157,865 0 0 0 Investment Interest 9,135 1,221 20,421 1,900 20,000 Transfers in - #302 0 14,926 0 0 0 496,365 2,034, 771,682 859,400 520,000 501 . Equipment Rental & Replacement Fund Vehicle rentals - #001 28,000 31,300 52,100 59,600 46,750 Vehicle rentals - #101 14,500 10,250 27,750 27,750 41,950 Vehicle rentals - #101 (plow replace,) 48,500 60,500 275,000 275,000 300,000 Vehicle rentals - #402 14,000 6,750 6,750 6,750 13,000 Transfers in - #001 (CenterPlace kitchen reserve) 36,600 36,600 0 0 86,500 Transfers in - #001 (Additional vehicle) 27,472 G 0 0 0 Transfers in - #101 (Additional vehicle) 0 0 0 58,000 0 Transfers in - #402 (Stormwater vehicle) 0 0 0 60,000 0 Miscellaneous revenues 0 0 325 0 0 Investment Interest 6,074 1,147 20,448 2,000 20,000 175,146 146.547 382,374 489,100 508,200 502 _ Risk Management Fund Transfers in - #001 410,000 425,000 600,000 600,000 700,000 investment Interest 248 117 4,889 0 0 410,248 425,117 604,889 600.000 700,000 632 - Passthrough Fees & Taxes Fund Fees & Taxes collected for other governments 372,072 589,853 433,410 591,000 500.000 372,072 589.653 433,410 591,000 500,000 Total of "Other Fund" Revenues 34.840.476 49.721,299 40,520,007 68,452,143 40,901,271 Generai Fund Revenues 53,098,200 59,419,585 66.949,236 70,685,900 62.641,100 Total Revenues 87,938,676 109,140,884 107,469,244 139.138,043 103,542,371 CITY OF SPOKANE VALLEY, WA 2024 Budget Expenditures by Fund and Department General Fund Council $ 721,407 City Manager 910,083 City Attorney 932,980 City Services 900,185 Public Safety 35,251,248 Operations & Administrative Deputy City Manager 595,023 Finance 1,385,788 Human Resources 380,533 Information Technology 446,178 Facilities 1,313,685 Community & Public Works Administration 400,427 Engineering 2,015,430 Building 2,240.956 Planning 1,081,090 Economic Development 1,189,806 Parks & Recreation Administration 720,793 Maintenance 1,398,583 Recreation 346,310 Aquatics 569,200 Senior Center 33,994 CenterPtace 675,980 General Government 8,881,904 Total General Fund $ 62,391,583 Other Funds 101 Street Fund $ 9,623,274 105 Hotel/Motet Tax Fund 1,282,200 106 Solid Waste Fund 290,000 107 Tourism Promotion Area Fund 500,000 109 PEG Fund 73,000 122 Winter Weather Reserve Fund 500.000 204 LTGO Bond Debt Service Fund 950.550 301 REET 1 Capital Projects Fund 2,068,463 302 REET 2 Capital Projects Fund 1,793,287 303 Street Capital Projects Fund 8,875,775 309 Parks Capital Projects Fund 220,000 311 Pavement Preservation Fund 3,650,000 312 Capital Reserve Fund 1,026.792 314 Railroad Grade Separation Projects 3,152,622 315 Transportation Impact Fees Fund 0 316 Economic Development Capital Projects Fund 0 402 Stormwater Management Fund 5,494,993 403 Aquifer Protection Area 1,055,000 501 Equipment Rental & Replacement (ER&R) 700,000 502 Risk Management Fund 700,000 632 Passthrough Fees & Taxes Fund 500,000 Total Other Funds $ 42,355,956 Total All Funds $ 104,747,539 5N Mo Q) > m 'Z, , - OR \ � � § CL 0 _0 ----- LL Ln aj ai c a) ru E E u < r4: t3D ai E M LA c a) q I VI ol 0 > 0 00 44 4" ai aj c 0) rn -0 uj -i —J cn (U en CL Ln LLJ X uj z (U c uu 0 0 LL tn LL uu CL o ru 06 CL 0 0 I- ai c 0 u E E QJ -0 LD x < LU a) E u 0 c m U- zi 0 u 3 U- o 0 Ln w Ln u W cr 7 c M E E E 0 CY u ro CL c 0 .... . ...... . u ui ............... . .... . 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C7 CITY OF SPOKANE VALLEY, WA 2024 Budget General Fund Department Changes from 2023 to 2024 City Council Wages, Payroll Taxes & Benefits 359,978 368,807 8,829 2.45% Supplies 5,500 3,000 (2,500) (45.45%) Services & Charges 342,080 349,600 7,520 7.20% Total 707,558 721,407 13,849 1.96% City Manager Wages, Payroll Taxes & Benefits 765.414 774,883 9,469 1.241A Supplies 5,500 6,700 1,200 21.82% Services & Charges 73,500 128.500 55,000 74.83% Total 844,414 910,083 65,669 7,78% City Attorney Wages, Payroll Taxes & Benefits 819,825 778,753 (41,072) Supplies 5,322 8,253 931 17.49% Services & Charges 96.759 147,974 51,215 52.93 % Total 921,906 932,980 11,074 1.20% City Services Wages, Payroll Taxes & Benefits 628,588 869,785 241,197 38,37% Supplies 2,500 2,500 0 0.00% Services & Charges 142,900 27,900 (115.000) (80.48%) Total 773,988 900,185 126,197 16.30% Public Safety Wages/Payroll Taxes/Benefits 38,689 0 (38,689) (100.00%) Supplies 51,500 25,200 (26,300) (51.07%) Other Services and Charges 324,200 203,700 (120,500) (37.17%) intergovernmental Services 32.357.972 35,022.348 2,664.376 8.23 % Total 32.772.361 35,251,248 2,478,887 7.561A l7eputy City Manager Wages, Payroll Taxes & Benefits 651,452 584,733 33,281 6.04 % Supplies 60D 500 (100) (16.(37%) Services & Charges 52,700 9,790 (42,910) (81,42%) Total 604,752 595,023 (9,729), (1.61%) FinanceAT Wages, Payroll Taxes & Benefits 1,391,966 1,363.088 (28,878) (2.07%) Supplies 4,000 3,500 (500) (12.50%) Services & Charges 18.100 19,200 1,100 6.08% Total 1,414,066 1.395.788 (28,278) (2.00%) Human Resources Wages, Payroll Taxes & Benefits 330,474 345,623 15,149 4.58% Supplies 3,000 2,200 (800) (26.67%) Services & Charges 52,110 32,710 _ (19.400) (37.23%) Total 385,584 380,533 (5,051y (1.31%) Information Technology Wages, Payroll Taxes & Benefits 423,272 433.078 9,806 2.32 % Supplies 500 500 0 0.0% Services & Charges 12,400 12,600 200 1.61 % Total 436,172 446,178 10,006 2.29% Facilities Wages, Payroll Taxes & Benefits 273,284 527.155 253,871 92.90% Supplies 42.800 128,900 86,100 201.17% Services & Charges 159,800 657,630 497,830 311.53% Total 475,884 1,313,685 837,801 176.05% Community & Public Works - Administration Wages, Payroll Taxes & Benefits 316,600 342,967 26,367 8.33% Supplies 1.200 11000 (200) (16.67%) Services & Charges 57,400 56,460 (940) (1.64%) Total 375,200 40D,427 25,227 6,72% CITY OF SPOKANE VALLEY, WA 2024 Budget General Fund Department Changes from 2023 to 2024 Community & Public Works - Engineering Wages, Payroll Taxes & Benefits 1,540.426 1,642,205 101,779 6.61 % Supplies 36.500 36,100 (400) (1.10%) Services & Charges 289,129 337,125 47,998 16.60% Total 1,866.055 2,015,430_ 149,375 8.00% Community & Public Works - Building Wages, Payroll Taxes & Benefits 1,699,849 t,816,601 116,752 6.87% Supplies 42,500 41,450 (1,050) (2.47%) Services & Charges 374,660 382.905 8,245 2.20% Total 2.117,009 2,240,956 123,947 5.85 % Community & Public Works - Planning Wages, Payroll Taxes & Benefits 708,184 711.815 3,631 0.51 % Supplies 5.530 5,530 0 0.00% Services & Charges 174,015 363,745 189,730 109.03% Total 887,729 1,081,090 193.361 21.78% Economic Development Wages, Payroll Taxes & Benefits 679,480 733,016 53,636 7.88% Supplies 5.400 5,400 0 0.00% Services & Charges 466,090 451,390 14,700 3,15% Total 1,150,970 1,189,806 38,836 3.37% Parks & Rec- Admin Wages, Payroll Taxes & Benefits 305,171 537,143 231,972 76.01% Supplies 2,900 3,900 1,000 34.48% Services & Charges 75,425 179,750 104,325 138,32% Total 383,496 720,793 337,297 87.95 % Parks & Rec- Maintenance Supplies 2,000 2.000 0 0.00% Services & Charges 970,455 1.396,583 426.128 43-91 % Total 972,455 1,398,583 426,128 43,82% Parks & Rec- Recreation Wages, Payroll Taxes & Benefits 256,316 246.285 (10,033) Supplies 15,900 16.600 700 4.40% Services & Charges 79.625 83,426 3.800 4.77 % Total 351,843 346.310 5,533 1.57% Parks & Rec- Aquatics Supplies 2.000 2,000 0 0.00% Services & Charges 563.700 567,200 3,500 0.62 % Total 565.700 569,200 3,500 0.62% Parks & Rec- Senior Center Wages, Payroll Taxes & Benefits 32,141 27,219 (4,922) (15.31%) Supplies 1,600 1.600 0 0.00% Services & Charges 5,175 5,175 0 0.00% Total 38,916 33,994 (4,922) (12.65%) Parks & Rec- CenterPlace Wages, Payroll Taxes & Benefits 662.512 490,513 (171,999) (25,96%) Supplies 96,924 38,863 (58,061) (59.90%) Services & Charges 336.931 146,604 190.327 56.49% Total 1,096.367 675,980 (420,387) (38.34%) Conflauedlo.nezf a e! CITY OF SPOKANE VALLEY, WA 2024 Budget General Fund Department Changes from 2023 to 2024 General Government Supplies Services & Charges Intergovernmental Services Capital outlays Total Transfers out - #204 Transfers out - #309 Transfers out - #311 Pavement Preservation Transfers out- #501 Transfers out - #502 Total recurring expenditures 18urumpry b .Cate a Wages, Payroll Taxes & Benefits Supplies Services & Charges Transfers out- 9204 Transfers out - #309 Transfers out - #311 Transfers out - #501 Transfers out- #502 Intergovernmental Svc (public safely) Intergovernmental Svc Capital outlay 219,850 71,700 (148,150) (67.39%) 1,3€0,450 1.291.300 119,150) (1.46%) 400.118 329,540 (70,578) (17.64%) 15,000 15,000 0 0.00% 1.945,418 1,707.540 (237.878) (12.23%) 401,150 398,950 (2,200) (0.55%) 160,000 160,000 0 0.00% 1,011,800 1,021,900 10,100 1.00% 0 86,500 86.500 0.00% 600,000 700,000 100,000 16.67% 53.260.793 57,584,569 4,197.579 8.12% 11,783,623 12,593.669 810,046 6,87% 553,526 405,396 (148.130) (26.76%) 5,977,604 6,851,266 873.662 14.62% 401,150 398,950 (2,200) (0.55%) 160.000 160,000 0 0.00% 1.011,800 1,021.900 10.100 1.00% 0 86.500 86,500 0.00% 600,000 700,000 100,000 16.67% 32,357,972 35,022,348 2,664,376 8.23% 400,118 329,540 (70.578) (17.64%) 15,000 15,000 0 0.00% 53,260,793 57,584.569 4,323.776 8.12% 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 2023 • As part of the original Bridging the Valley project, advance the Pines ROad1BNSF Grade Separation project to construction and work with state and federal legislators towards advancing technical and financial assistance for the SuilivanfTrent Interchange and the ArgonneiI90 and Barker1190 Bridge Replacement Projects. • Actively pursue a plan to sustain the City's Pavement Management Program, to include dedicated funding for the Street Fund #101 and Pavement Preservation Fund #311 that will allow the City's streets to remain in their overall good rating. • Pursue state and federal financial assistance to address transportation concerns along the entire Barker Corridor. • Sustain and expand where possible, economic development efforts including the retention and expansion of existing businesses and recruitment of new businesses. Actively work with local, state and national partners to support the economic and community recovery from the impact of the COVID-19 pandemic. • Continue to foster relationships with federal, state, county, local legislators, municipalities, and agencies. • Execute an extension to the law enforcement contract to continue providing robust police services from the Spokane Valley Police Department. Study appropriate staffing levels per industry standards and determine the future needs for the public safety campus. • Prioritize involvement in regional public safely issues, in particular discussions regarding the jail, emergency communications, and the criminal justice system to develop options to control costs. • Pursue financing for Balfour Park, Appleway Trail amenities, the Spokane Valley River Loop Trail, and Greenacres Park improvements. • Pursue financing for design and construction of connections between the Appleway Trail, Balfour Park, Dishman Hills, the Centennial Trail, and Spokane Valley River Loop Trail, creating where possible, continuous loops for users. • Increase community interactions, share information, and obtain feedback on current and future projects and priorities. Goals for 2024 ffo be updated) 1 As part of the original Bridging the Valley project, advance the Pines Road1BNSF Grade Separation project to construction and work with state and federal legislators towards advancing technical and financial assistance for the SullivanlTrent Interchange and the Argonne1190 and Barker1190 Bridge Replacement Projects. Actively pursue a plan to sustain the City's Pavement Management Program, to include dedicated funding for the Street Fund #101 and Pavement Preservation Fund #311 that will allow the City's streets to remain in their overall good rating. Pursue slate and federal financial assistance to address transportation concerns along the entire Barker Corridor. Sustain and expand where possible, economic development efforts including the retention and expansion of existing businesses and recruitment of new businesses. Actively work with local, state and national partners to support the economic and community recovery from the impact of the COVID-19 pandemic. Continue to foster relationships with federal, state, county, local legislators, municipalities, and agencies. E Execute an extension to the law enforcement contract to continue providing robust police services from the Spokane Valley Police Department. Study appropriate staffing levels per industry standards and determine the future needs for the public safety campus. 7 Prioritize involvement in regional public safety issues, in particular discussions regarding the jail, emergency communications, and the criminal justice system to develop options to control costs. E Pursue financing for Balfour Park, Appleway Trail amenities, the Spokane Valley River Loop Trail, and Greenacres Park improvements. f Pursue financing for design and construction of connections between the Appleway Trail, Balfour Park, Dishman Hills, the Centennial Trail, and Spokane Valley River Loop Trail, creating where possible, continuous loops for users. 10 Increase community interactions, share information, and obtain feedback on current and future projects and priorities, Personnel - FTE Equivalents Mayor Council Total FTEs Budget Detail Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Legislative Branch Budget Summary 20�9 rx02j �022 �0;?� R024.. Actual Ill rust . ` Actual Hudge; 8u+390, 1.0 1.0 1.0 1.0 1.0 6.0 6.0 6.0 6.0 6.0 7.0 7.0 7.0 7,0 7.0 $ 274,379 $ 282,793 $ 323,194 $ 359,978 $ 368,807 1,716 798 1,098 5.500 3,000 252,247._ 228.037 280,060 342.080 349,600 $ 528,342 $ 511.628 $ 604,352 $ 707,556 $ 721,447 013 - 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 2023 • Provided direction and oversight on staff efforts to accomplish budget priorities in the areas of public safety, pavement preservation, transportation and infrastructure, and ecomomic development • Work to support City Council's 2024 Goals as referenced under the Legislative Branch Budget. • Presented Council with a balanced 2024 Budget that includes General Fund recurring revenues exceeding recurring expenditures and an ending fund balance that is at least 50% of recurring expenditures. • Worked with Federal and State Legislators and Lobbyists on behalf of the interests of our City. • Prepared the 2024 State and Federal Legislative Agendas for Council consideration. • Received several funding awards for the Pines Grade Separation Project that will lead to construction commencing in 2024 Goats for 2024 Ito be updated) • Provide direction and oversight on staff efforts to accomplish budget priorities in the areas of public safety, pavement preservation, transportation and infrastructure, and ecomomic development • Work to support City CounciI's 2023 Goals as referenced under the Legislative Branch Budget. • Present Council with a balanced 2024 Budget that includes General Fund recurring revenues exceeding recurring expenditures and an ending fund balance that is at least 50% of recurring expenditures. • Worked with Federal and State Legislators and Lobbyists on behalf of the interests of our City. • Prepare the 2024 State and Federal Legislative Agendas for Council consideration. Budget Summary 2020 2021 2022 20 ActuaFd$etActual l et Budget Personnel - FTD 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 0.0 0.0 0.0 Senior Administrative Analyst 1.0 1.0 0.0 0.0 0.0 Administrative Assistant 0.5 0.5 0.5 0.5 0.5 Executive Assistant (CM) 1.0 1.0 1.0 1.0 1.0 Legislative Coordinator 0.0 0.0 1.0 1.0 0.0 Public Information Officer 0.0 0.0 1.0 1.0 0.0 Total FTEs 6.5 6.5 6.5 6.5 4.5 Budget Detail Wages, Payroll Taxes & Benefits $ 856,945 $ 972,256 $ 757,421 $ 1,080,405 $ 774,883 Supplies 3,026 6,443 4,099 5,500 6,700 Services & Charges 22,352 45,841 43,233 73,500 128,500 Nonrecurring expenditures 0 9,796 4,723 0 0 Total City Manager Division $ 882,323 $ 1,034,336 $ 809.475 $ 1,159,405 $ 910.083 015 - City Attorney Division Accomplishments for 2.023 • Assisted and advised on numerous significant development and land use issues at the permitting and legislative level, including conducting administrative appeals. Continued advising Community & Public Works regarding large development projects, including litigation in Superior Court and the Court of Appeals related to property acquisitions. + Assisted finance in contracting for new organization -wide finance software package. • Adopted new HEX rules of procedure for clear requirements of hearing recommendations. • Hired a new Senior Deputy City Attorney. • Assisted Council and other staff in establishing a process for distributing $16 million in ARPAICLFR funding to individuals, businesses, and organizations in substantial need. • Assisted in addressing issues relating to homelessness, including camping regulations, contracting for homeless shelter reservation slots for City homeless, assisting with issues related to funding options for affordable housing and homeless shelters, and regional collaboration. A portion of this work involved working with and training new City personnel and outreach Deputy. Assisted in drafting permanent community services regulations in chapter 19.45 SVMC. • Work with Department of Natural Resources and Attorney Generl on cleaning up 100 acres of DNR property and authorizing City Police to enforce no entry. + Drafted comprehensive street vacation manual and flow chart for staff use. • Drafted City procedure for trespassing someone from City property. • Assisted in drafting and accomplishing goals on the 2022 state and federal legislative agendas. • Assisted in responding to numerous Public Record requests. • Continued assisting in how the City implemented Governor lnslee`s orders relating to operation of City facilities in in the COVID-19 pandemic, including appropriate measures and timing for lifting of restrictions of use of City facilities. • Drafted no parking codes and implementation with City Police and SCOPE. • Collaborated with regional partners to oppose Spokane's proposed imposition of a wastewater utility tax on County facilities that would be passed on largely to Spokane Valley residents. • Assisted in drafting code enforcement changes regarding parking on private property. Advised Council regarding opioid litigation. • Prevailed against Union Pacific Railroad on crossing maintenance fee issue on Barker path. • Assisted in identifying scope of construction defect issues, potential remedies for City Hall, preparing for mediation. + Resolved and successfully abated six nuisance properties to date. • Assisted Code Compliance and outside agencies to successfully resolve 30 repeat and long outstanding nuisance properties, which are now fully cleaned up and in compliance. • Assisted Council and staff regarding potential formation of a City -only Tourism Promotion Area. Goals for 2024 (to be undated) • 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. 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, adopt, and enfoce 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 Wth development of functional economic development tools. Assist other departments in identifying and purchasing properties having long-term strategic benefit for the City. • Assist in implementing internal proceses for allocating ARPA funds. • Fully support code enforcement in requiring non -compliant properties to follow City nuisance codes. !continued on (Cennnuetr rrnm pnor page) Personnel - FTE Equivalents City Attorney Senior Deputy City Attorney Deputy City Attorney Attorney Paralegal Administrative Assistant- Legal Total FTEs interns Budget Detail Wages, Payroll Taxes & Benefits Supplies Services & Charges Nonrecurring expenditures Total City Attorney Division 015 - Cibr. Attorney Division Budget Summary 202p .. 2021 Actuali Actual 1.0 1.0 1.0 1.0 1.0 0.0 0.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 0.0 0.0 0.0 0.0 0,0 0.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 4.0 4.0 4.0 5.0 5.0 2.0 2.0 2.0 2.0 2.0 $ 593,161 $ 613,097 $ 575,912 $ 819,825 $ 778,753 1,573 1,354 1,657 5.322 6,253 41,973 82,534 262,044 96.759 147,974 o Q 0 $ 636,707 $ 696,985 $ 839,613 $ 921,906 $ 932,980 016 - City Services In the year 2023 the City Service Division was established to support The City's homeless programs. The City developed action plan to address homelessness through programs and practices that have proven successful in other places but are tailored for those experiencing homelessness within the City. The City wilt support community partners as it is able in providing other important services, recongizing that it is not within the City's ability to fund or manage many of the programs that may be needed in our community. Accomplishments for 2023 (to be updates . Adopted regulations governing placement and operation of emergency shelters in chapter 19.45 of the Spokane Valley Municipal Code. Goals for 2024 (to be updated) Bud et Summary 2020 2021,. " 2022 20 202g4 F Actual Actual Actual g3 Bud et .1 . Bud et Personnel - FTE Equivalents City Services Administrator 0.0 0.0 0.0 1.0 1.0 Communication Manager 0.0 0.0 0.0 1.0 1.0 Communication Specialist 0.0 0.0 0.0 1.0 1.0 Legislative Policy Coordinator 0.0 0.0 0.0 1.0 1.0 Housing & Homeless Services Coordinator 0.0 0.0 0.0 1,0 1.0 Total FTEs 0.0 0.0 O.o 5.0 5.0 Budget Detail Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 0 $ 628,588 $ 869,785 Supplies 0 0 0 2,500 2,500 Services & Charges 0 0 0 142,900 27,900 Total Finance Division $ 0 $ 0 $ 0 $ 773,988 $ 900,185 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 $ 3,033,132 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 Sheriff's Office is 29,939,977 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 1,908,258 services for persons sentenced by any City of Spokane Valiey Municipal Court Judge for violating laws of the city or state. Animal Control - Spokane County will provide animal control 369,881 services to include licensing, care and treatment of lost or stray animals, and response to potentially dangerous animal confrontations. Non -Departmental Grant expenditures 0 Total Recurring Expenditures 35,251,248 Nonrecurring Expenditures: Public Safety (police vehicle replacements) 0 Public Safety (Access/fencing White Elephant) 0 Public Safety (Install Precinct gutters) 0 Public Safety (Install security cameras at Precinct) 0 Total Nonrecurring Expenditures 0 Total Recurring and Nonrecurring Expenditures $ 35,251,248 City of Spokane Valley 2024 Budget 016 - Public Safety 2U20 �821 �Q22 2023 2i124 Amenix� l4otuat actual AaW»I Btld of . Budget Recurring: Judicial System: District Court Contract $ 766,207 $ 1,077,846 $ 979,103 $ 1,358.296 $ 1,505,901 Public Defender Contract 656,464 761,681 830,511 855,426 938,668 Prosecutor Contract 354,499 380,513 329,993 400,000 400,000 Pretrial Services Contract 111,666 159,505 158,222 180,895_ 188,663 Subtotal Judicial System _ 1,888,836 2,379,545 2,297,829 2.794,617 3,033,132 Law £nforcement System: Sheriff Contract 21,65D,792 22,659,251 22,361,796 27,151,157 28,731,847 Law Enforcement Vehicles 0 0 0 0 870,000 Emergency Management 90,324 86,659 89,924 90,000 109,230 Operating Supplies 108 0 86 200 200 Clothing & Uniform 0 0 0 500 0 Repair & Mainl Supplies 0 572 2,064 0 0 Small Tools and Minor Equipment 0 325 176 0 0 Non -Capital Equipment for JAG Grant 30,309 16,054 16,443 30,000 26,000 Fuel 314 0 25 400 0 Office & Operating Supplies 818 0 0 1,000 0 Law Ent. Repair & Maintenance Supplies 6,533 13,133 5.171 17,000 0 Janitorial Supplies 0 2,591 2.659 2,400 0 Small Tools and Minor Equipment 0 150 320 0 0 Wages & Benefits 22,077 32,784 21,971 38,689 0 Advertising 0 0 122 0 0 Registrations 0 29 0 0 0 Miscellaneous SrvslContingency 0 238 763 200,000 200,000 Vehicle License & Registration 0 0 164 0 0 False Alarm Bank Fees 744 967 1,064 1,000 1,200 Law Enforcement Building R&M 19,997 785 0 22,000 0 Building & Grounds R&M 0 0 588 0 0 Prior Years' Settle & Adjust 0 0 (331,432) 0 0 ElectricilylGas 19,164 20,970 22,482 20.000 0 Water 1,683 1,677 1,603 2.000 0 Sewer 777 819 817 1.000 0 Waste Disposal 38 0 0 0 0 Janitorial Services 35,365 33,602 41,164 47,400 0 Taxes and Assessments 795 795 813 800 0 Law Enforcement Building R&M 26,240 22,273 1,249 30,000 0 Miscellaneous Services 0 0 146 0 0 Software License & Maint. 0 0 2,375 0 2,500 Building & Grounds R&M 0 0 62,554 0 0 Subtotal Law Eaforcementl Sys 21, 008,078 22,893,674 22,305.127 27,655,546,, 29,939,977 Jail System: Jail Contract Subtotal ,fail System Other. Fines & Forfeitures State Remittance Animal Control Contract Non -Capital Equipment for JAG Grant Subtotal Other Subtotal Recurring Office & Operating Supplies COVID JAG PPE Supplies Small Tools & Minor Equipment Law Enforcement Staffing Assessment COVID JAG Law Enforcement srvs Building and Structures Carpet and workstation replacement Building R&M Building Repair and Maintenance Improvements to Buildings Precinct Fire Parcel Replacement Precinct improvements wl JAG Funds Precinct Furniture Heavy Duty Machinery & Equipment HVAC Units Capital Equipment Law Enforcement Vehicles Subtotal Nonrecurring Total Public Safety 1.282,843 1,982,271_ 1,445,872 1,972,19E 1,908,258 128T 2,B43T 1,982,271 1,445,872 1,972,198 1,908,258 0 0 0 0 0 313,046 317,603 330,961 350,000 369,881 0 0 0 0 0 313 046 317,603 330,961 350,000_ 369,881 25,392,804 27,573,093 26,379,789 32.772,361 35,251,248 1,263 0 0 0 0 14,873 0 0 0 0 0 4,976 0 0 0 0 0 0 85,000 0 55,648 0 0 0 0 0 0 0 0 0 0 0 0 0 D 0 6 34,965 0 0 0 0 0 0 0 0 0 8,168 55,000 0 0 23,456 0 0 0 0 0 23,636 0 0 0 0 0 30,000 0 86,109 0 31,678 25,000 0 0 67,695 0 0 0 0 0 79,B40 0 0 0 0 0 1,350,085 0 157,893 96,127 178287 1,545,085 0 $25,550,697 $27,669,220 $26,558,076 $34,317,446 $35,251,248 b CIO E CK) C, U, t� M 411 c E c- "cE c')CD, 7-1, hG u 2 Q) u T3 c rc (Rj 3 o ra fa U 2 T L 4�1 n C- cJ 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 Parks & Recreation and Facilities Department, Office of the City Attorney, Finance Department, IT Department, and oversees the City's Public Safety contracts. The Deputy City Manager 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 2023 • Supported the 2024 Goals of the Legislative and Executive Branch . Worked with the City Manager and Staff to develop the 2024 Budget and Business Plan • Worked with City Council, City Manager, Staff, and Spokane Valley Police Department to study, develop, and implement • updated levels of service for Police, including staffing. • Studied and developed plan for maximizing CenterPlace operations • Pursued identified annexation areas to allow continued growth • Continued to seek funding of the Pines Grade Separation Project Goals for 2024 (to be updated) . Support the 2023 Goals of the Legislative and Executive Branch • Work with the City Manager and Staff to develop the 2024 Budget and Business Plan • Work with City Council, City Manager, Staff, and Spokane Valley Police Department to study, develop, and implement • updated levels of service for Police, including staffing. ■ Study and develop plan for maximizing ConterPlace operations ■ Pursue identified annexation areas to allow continued growth • Continue to seek funding of the Pines Grade Separation Project Budget Summary Personnel - FTE Equivalents Deputy City Manager 1.0 1.0 1.0 1.0 1.0 Senior Admin Analyst 0.0 0.0 1.0 1.0 1.0 Administrative Analyst 0.0 0.0 1.0 1.0 1.0 Total FTEs 1.0 1.0 3.0 3.0 3.0 Budget Detail Wages, Payroll Taxes & Benefits $ 231,245 $ 240,970 $ 468,133 $ 551,452 S 584,733 Supplies 0 0 103 600 500 Services & Charges 37,933 43, 47,164 52,700 9,790 Total Deputy City Manager Division $ 269,178 $ 284,688 $ 515,400 $ 604,752 $ 595,023 014 - 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, 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 2023 • Began implementation of the Munis Financial System. • Maintain a consistent level of service in payroll, accounts payable, budget development, periodic and annual financial report preparation and information technology services. • Continued to provide adequate training opportunities to allow staff members to remain currentwith changes in pronouncements by the Governmental Accounting Standards Board (GASB), and changes in the electronic technology that allows all City employees to be more efficient and effective. • Completed the 2022 Annual Financial Report by May 30, 2023 and receive a "clean audit opinion" from the Washington State Auditor's Office. • Continued to work with Community and Public Works to provide educational materials for the Street S ustai nability and potential options for the Pavement Management Program. • Worked with other City Departments and Council to obligate and expend the remaining $16 million in CLFR funds. Goals for 2024 to be updated) • Begin implementation of the Munis Financial System. • 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), and changes in the electronic technology that allows all City employees to be more efficient and effective. • Complete the 2022 Annual Financial Report by May 30, 2023 and receive a "clean audit opinion" from the Washington State Auditor's Office. • Continue to work with Community and Public Works to provide educational materials for the Street Sustainability and potential options for the Pavement Management Program. • Work with other City Departments and Council to obligate and expend the remaining $16 million in CLFR funds. Budget Summary 2026 2421022 2d23 20g4 Actr�al Actual. Actual Budpet Bud et Personnel - FTB Equivalents Finance Director 1.0 1.0 1.0 1.0 1.0 Accounting Manager 1.0 1.0 1.0 1.0 1.0 Accountant/Budget Analyst 3.75 3.75 3.75 3.75 3.75 Accountant 0.0 0.0 0.0 1.0 1.0 Accounting Technician 2.0 2.0 2.0 2.0 2.0 Office Assistant)) 0.0 0.0 1.0 1.0 1.0 IT Manager 1.0 1.0 0.0 0.0 0.0 IT Specialist 2.0 20 0.0 0.0 0.0 GISIDatabase Administrator 1.0 1.0 1.0 1.0 1.0 Total FTEs 11,75 11.75 9.75 10.75 10.75 Budget Detail Wages, Payroll Taxes & Benefits $ 1,300,812 $ 1,307,686 $ 1,183,149 $ 1,325,055 $ 1.363,088 Supplies 3,089 3,258 6,825 2,900 3,500 Services & Charges 18,131 13,055 15,053 18,100 19,200 Total Finance Division $ 1,322,032 $ 1.323,999 $ 1,205,027 $ 1,346,055 $ 1,385,788 016 - 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 2023 . Supported managers and supervisors in the prioritization of employee retention. . Assisted WCIA in assessing the valuation of City facilities to allow for proper insurance coverage. • Supported employee wellness by attaining the AWC WellCity Award for 2023, • Provided City -Wide anti-harrassment training to Employees. • Implemented new financial reporting (Personnel) system supporting employees through the transition. • Assisted in the implementation of a new City-wide website design. Goals for 2024 to be u dated • Support managers and supervisors in the prioritization of employee retention. • Assist WCIA in assessing the valuation of City facilities to allow for proper insurance coverage. • Support employee wellness by attaining the AWC WellCity Award for 2023. • Provide City -Wide anti-harrassment training to Employees. • Implement a new financial reporting (Personnel) system supporting employees through the transition. • Assist in the implementation of a new City-wide website design. Budget Summary 202Q; Z021 2022 20 9� 20 gA Act"ui A�tuah llctual Bud et dud et 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 $ 278,542 $ 284,878 $ 307,004 $ 330,474 $ 345,623 Supplies 1,482 1,179 1,037 3,000 2,200 Services & Charges 20,951 17,121 _ 36,166 52,110 _ 32,710 Total Human Resources Division $ 300,975 $ 303,178 $ 344,208 $ 3$5,584 $ 380,533 017 - Information Technology Division IT Division €s responsible for the design, maintaince and support of the City's data network. This division maintain all primary computer applications including the financial management and permitting systems. Accomplishments for 2023 • Deployed Multi-Fac€or Authentication solution. • Offered secure password manager solution and eliminate insecure password storage options. • Assisted in deployment and support of finance software replacement. • Supportedstaff in development and implementation of software solutions. • Upgraded network and server core hardware infrastructure to maintain stability and improved performance. • Deployed security information and event management solution. Goals for 2024 (to be updated) • Deploy Multi -Factor Authentication solution. • Offer secure password manager solution and eliminate insecure password storage options. • Assist in deployment and support of finance software replacement. • Support staff in development and implementation of software solutions. • Upgrade network and server core hardware infrastructure to maintain stability and improved performance. • Deploy security information and event management solution. Budget Summary 2020 2021 2022 202g3 20 g Actual.: Actual. ACtElaI Bud et Bud ®t Personnel - FTE Equivalents IT Manager 1.0 1.0 1.0 1.0 1.0 IT Specialist 2.0 2.0 2.0 2.0 220 Total FTEs 3.0 3.0 3.0 3.0 3.0 Budget Detail Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 390,153 $ 423,272 $ 433,078 Supplies 0 0 273 500 500 Services & Charges 0 0 5,278 12,400 12,600 Total Finance Division $ 6 $ 0 $ 395,704 $ 436,172 $ 446,178 033 - Facilities 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 2023 . Improved coordination and utilization of Facilities Work Group across all City Facilities. • Increased utilization of maintenance tracking system in order to prioritize work. • Continued to coordinate maintenace activities with City Hall staff. • Continued to coordinate maintenance activities with SVPD Precinct staff. . Continued to coordinate maintenance activities with Street Maintenance Shop staff. • Continued to coordinate maintenance activites with CenterPlace staff. r Coordinated emergency preparedness drills with affected staff and coordinating agencies. • Continued to coordinate City Hall repairs. + Coordinated maintenance and operation of new City Facilities. Goals for 2024 (to be undated) • Improve coordination and utilization of Facilities Work Group across all City Facilities. . Increase utilization of 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. + Continued 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. • Coordinate maintenance and oporation of new City Facilities. Budget Summary Personnel - FTE Equivalents Maintenance Worker Lead - Facilities 0.0 0.0 0.8 0.8 1.0 Building Inspector - Facilities 0.0 1.0 1.0 1.0 1.0 Maint Worker -Facilities 0.88 US 0.0 0.0 2.0 Custodian 0.0 0.0 1.0 1.0 1.0 Total FTEs. 0.88 1.88 2.8 2.8 5.0 Budget Detail Wages, Payroll Taxes & Benefits $ 101,631 $ 169,671 $ 258,049 $ 273,284 $ 527,155 Supplies 27,611 33,919 36,305 42,800 128,900 Services & Charges 183,508 179,254 276,244 159,800 657,630 Nonrecurring expenditures 295,923 _ 3,655 79,113 0 0 Total Administrative Division $ 608,673 $ 386,500 $ 649,711 $ 475,884 $ 1,313,685 Community & Public Works The Community and Public Works Department is comprised of four divisions: the Administration Division, the Engineering Division, the Building Division, and the Planning Division. 040 -Administration Division The Administration Division is responsible for the management and direction of the Community & Public Works Department within the City of Spokane Valley. in addition to managing the four operational divisions, the Administration Division is responsible for setting department goals, objectives, and policies. Accomplishments for 2022 • In February 2022, the CPW Department was reorganized and the Administration Division was created. • Established management guidelines for monitoring various Community & Public Works divisions. Goals for 2024 (to „be,updated) • Begin the process of developing a city-wide, comprehensive Asset Management Program. • Evaluate and select a Community Development permitting and code enforcement software. • Work with Fleet Services Manager to finalize a Snow Plow Fleet Management Program. • Work with Fleet Services Manager to finalize a Vehicle Fleet Management Program. • Coordinate efforts between Building and Planning Divisions in the evaluation replacement permit software systems. • Continue to coordinate City planning and operations with other local, regional, and state entities. • Coordinate the City's comprehensive Pavement Preservation Program. Budget Summary 2020 R921 2022 2023 20.2� Actual.. i�ctual ':' Adtitil Bud et Bud et Personnel - FTE Equivalents Community & Public Works Director 0.0 0.0 1.0 1.0 1.0 Administrative Assistant 0.0 0.0 1.0 1.0 1.0 Total FTEs 0.0 0.0 2.0 2.0 2.0 Budget Detail Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 292,801 $ 316,600 $ 342,967 Supplies 0 0 597 1,200 1,000 Services & Charges 0 0 1,109 57,400 56,460 Total Engineering Division $ 0 $ 0 $ 294,507 $ 775,200 $ 400,427 041 - 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 _2023 • Implemented approved capital projects. • Administered state and federal funds received for capital projects. • Prepared and apply for grant applications for capital projects. • Advanced the preliminary engineering and right-of-way phase of the Pines Road Grade Separation Project. . Continued pursuing opportunities to fund the construction of the Pines Road Grade Separation Project. • Advanced the preliminary engineering phase of the Sullivan/Trent Interchange Project. • Continued to coordinate regional transportation issues with SRTC, WSDOT, and other agencies. • Evaluated the potential to implement traffic impact fees citywide • Implemented UIC and MS4 progam . Finalized the update of the Solid Waste Management Plan. • Processed engineering permits and land use applications in a professional and timely manner and ensure consistency with City codes. • Implemented ATSPMs across a wider range of the signal network using existing software. Goals for 2024 (to be updated) • Implement approved capital projects. • Administer state and federal funds received for capital projects. • Prepare and apply for grant applications for capital projects. • Advance the preliminary engineering and right-of-way phase of the Pines Road Grade Separation Project. . Continue pursuing opportunities to fund the construction of the Pines Road Grade Separation Project. • Advance the preliminary engineering phase of the Sullivan/Trent Interchange Project. • Continue to coordinate regional transportation issues with SRTC, WSDOT, and other agencies. • Evaluate the potential to implement traffic impact fees citywide • Implement UIC and MS4 progam • Finalize the update of the Solid Waste Management Plan. • Process engineering permits and land use applications in a professional and timely manner and ensure consistency with City codes. • Implement ATSPMs across a wider range of the signal network using existing software. (continued on next) from pnor page/ 041 - Encilneering Division Budget Summary Personnel - FTE Equivalents General Administrative Assistant 2.0 2.0 1.0 0.9 0.9 ` Assistant Engineer 0.2 0.7 1.5 0.75 0.75 ' CAD Manager 0.0 0.0 0.5 0,00 0.00 ' City Engineer 1.0 1.0 1.0 1.00 0.00 CPW Liason 0.0 0.0 0.0 0.20 0.20 * Engineer 1.0 1.0 0.5 0.0 0.25 * Engineering Manager - GIP 1.0 1.0 1.0 1.0 0.5 * Engineering Manager - Utility 0.0 0.0 0.0 0.0 0.5 Engineering Tech 1 1.5 1.5 1.5 0.75 0.75 ' Engineering Tech II 0.75 0.75 0.75 0.6 0.6 Engineering Tech Supervisor 0.0 0.0 0.0 0.5 0.5 Main/Construction Inspector 2.0 2.0 2.0 0.0 0.0 Planning & Grants Engineer 0.0 0.0 0.0 0.5 0.5 ' Senior Dev Engineer 1.0 1.0 1.0 0.0 0.0 Senior Engineer-Proj Mgmt, 1.7 1.7 1.7 0.9 0.9 ^ Senior Planning Grants Engineer 0.375 0.375 0.375 0.0 0.0 Water Resource Sr. Engineer 1.0 1.0 1.0 0.0 0.0 Development Senior Dev Engineer 0.0 0.0 0.0 0.75 0.75 MainllConstruction Inspector 0.0 0.0 0.0 1.75 1.75 Water Resource Sr. Engineer 0.0 0.0 0,0 1.0 1.0 Assistant Engineer 0.0 0.0 0.0 1.25 1.25 Total FTEs 13.525 14.025 13.825 11,85 11.10 Interns 0.0 0.0 0.0 0.0 0.0 Budget Detail Wages, Payrolt Taxes & Benefits $ 1,381,989 $ 1,552,400 $ 1,650,073 $ 1,989,144 $ 1,642,205 Supplies 18,187 21,912 21,899 34,000 36,100 Services & Charges 207,293 149,406 108,205 282,069 337,125 Total Engineering Division $ 1,607,469 $ 1,723,718 $ 1,780,177 $ 2,305,213 $ 2,015,430 ' These positions are budgeted partially to the Engineering Division in the General Fund with the balance budgeted as a part of Capital Projects Funds, the Street Fund #101, and the Stormwater Fund #402. 1 043 - Building and Code Enforcement Division I The Building 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. Accomplishments for 2023 . Coordinated with staff of other CPW divisions to ensure continued high level of Permit Center customer service following reorganization. . Strateg€zed process for scanning commercial address files. . Continued to explore options for enhancement or replacement of permit system software applications. • Further expanded online permitting options and streamline permitting options for common project types. • Continued to improve Code Enforcement program and public outreachleducation. • Partnered with regional permitting agencies towards creation of local/in-house training program for code professionals. • Implemented continual schedule of mini -training presentations by staff for staff to support mutual understanding of various Divisions' processes. Goals for 2024 (to be updated} • Actively coordinate with staff of other CPW divisions to ensure continued high level of Permit Center customer service following reorganization. • Strategize process for scanning commercial address files. • Continue to explore options for enhancement or replacement of permit system software applications. . Further expand online permitting options and streamline permitting options for common project types. • Continue to improve Code Enforcement program and public outreachleducation. • Partner with regional permitting agencies towards creation of localfin-house training program for code professionals. • Implement continual schedule of mini -training presentations by staff for staff to support mutual understanding of various Divisions` processes. Budget Summary Personnel - FTE Equivalents Building Official 1.0 1.0 1.0 1.0 1.0 Assistant Building Official 1.0 1.0 1.0 1.0 1.0 Development Service Coordinator 1.0 1.0 1.0 1.0 1.0 Senior Permit Specialist 0.0 0.0 0.0 0.0 1.0 Engineering Tech 1.0 1.0 1.0 1.0 0.0 Permit Facilitator 2.0 2.0 2.0 2.0 2.0 Plans Examiner 1.0 1.0 1.0 1.0 1.0 Building Inspector)) 3.0 3.0 3.0 3.0 3.0 Office Assistant II 1.0 1.0 1.0 1.0 0.0 Office Assistant) 3.0 3.0 2A 2.0 2.0 Administrative Assistant 1.0 0.0 0.0 0.0 1.0 Senior Planner 1.0 1.0 0.0 0.0 0.0 Planner 3.0 3.0 0.0 0.0 0.0 Code Enforcement Officer 2.0 2.0 2.0 2.0 2.0 Total FTEs 21.0 20.0 15.0 15.0 15.0 Budget Detail Wages, Payroll Taxes & Benefits $ 1,950,262 $ 1,966,489 $ 1,557,184 $ 1,658,382 $ 1,816,601 Supplies 19,271 23,037 19,663 42,500 41,450 Services & Charges 314,903 353,850 340,100 374,660 382,905 Nan Capital Office Furniture - Nonrecurring 0 0 0 0 0 Total Building Division $ 2,284,436 $ 2,342,376 $ 1,916,947 $ 2,075,542 $ 2,240,956 044 - Planning Division 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 2023 • Identified and develop implementation strategies from the Housing Action Plan. • Reviewed and process City and privately initiated amendments to the Comprehensive Plan. • Collaborated with regional partners in long range planning efforts including updates to the land Quantity Analysis, population and housing allocations. • Continued to process land use development applications in a timely and efficient manner. • Increased cross -training and expansion of training related housing and long-range planning techniques, • Continued to seek grants to support City planning initiatives. Goats for 2024 (to be updated) • Identify and develop implementation strategies from the Housing Action Plan. • Review and process City and privately initiated amendments to the Comprehensive Plan. • Collaborate with regional partners in long range planning efforts including updates to the Land Quantity Analysis, • population and housing allocations. • Continue to process land use development applications in a timely and efficient manner. • Increase cross -training and expansion of training related housing and long-range planning techniques. • Seek grants to support City planning initiatives. Personnel - FTE Equivalents Planning Manager Senior Planner Associate Planner Planner Total FTEs Budget Detail Budget Summary 2822 Actual 2024 Budget 0.0 0.0 1.0 1.0 1.0 0.0 0.0 1.0 1.0 1.0 0.0 0.0 0.0 0.0 2.0 0.0 0.0 3.0 10 1.0 0.0 0.0 5.0 5.0 5.0 Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 627,005 $ 689,349 $ 711,815 Supplies 0 0 2,724 5,530 5,530 Services & Charges 0 0 105,422 174,015 363,745 Total Building Division $ 0 $ 0 $ 735,151 $ 868,894 $ 1,081,090 1 042 - Economic Develooment Division I 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 2023 + Implemented marketing campaigns to promote city events to improve citizen participation and enhance tourism. • Continued utilizing city's social media platforms to increase citizen engagement . • Maintained the production of semi-annual newsletters informing citizens of current projects, services and events. • Partnered with the Parks & Recreation Department to assist in promoting its programs and events. • Continued to partner with Spokane Valley Chamber to develop and co -market the State of the City and workshops. + Planed and hosted the general public, business leaders and dignitaries at 20th Anniversary celebration event(s). . Continued partnership with Spokane Arts to install signal box art wraps. + Completed design and development of new City website; launch spring 2023. . Worked with appropriate community partners to ensure LTAC and TPA funding is promoted & utilized. + Completed tourism study to identify key projects and marketing approach. • Managed Retail Strategies contractor to recruit new, interesting and unique retail businesses to the Spokane Valley. • Identified innovative approaches to grow and leverage existing or new plans for tourism and business development. • Developed an outward facing GIS application for the general public. Goals for 2024 (to be undated) • Implement marketing campaigns to promote city events to improve citizen participation and enhance tourism. • Continue utilizing city's social media platforms to increase citizen engagement. • Maintain the production of semi-annual newsletters informing citizens of current projects, services and events. • Partner with the Parks & Recreation Department to assist in promoting its programs and events. . Continue to partner with Spokane Valley Chamber to develop and co -market the State of the City and workshops. . Plan and host the general public, business leaders and dignitaries at 20th Anniversary celebration event(s). + Continue partnership with Spokane Arts to install signal box art wraps. + Complete design and development of new City website; launch spring 2023. . Work with appropriate community partners to ensure LTAC and TPA funding is promoted & utilized. . Complete tourism study to identify key projects and marketing approach. • Manage Retail Strategies contractor to recruit new, interesting and unique retail businesses to the Spokane Valley. • Identify innovative approaches to grow and leverage existing or new plans for tourism and business development. • Develop an outward facing GIS application for the general public. 042 - Economic Development Division Budget 5umma Personnel - FTE Equivalents Economic Development Director 1.0 1.0 1.0 1.0 1.0 Economic Development Specialist 2.0 1.0 0.0 1.0 1.0 Communication & Marketing Officer 0.0 0.0 0.0 0.0 1.0 Public Information Officer 1.0 1.0 1.0 0.0 0.0 Senior Transportation Planner 1.0 1.0 1.0 1.0 0.0 GIS Analyst 0.0 0.77 0.77 0,77 0.77 " Housing & Homeless Services Coordinator 0.0 0.0 1.0 1.0 0.0 Business License Specialist 1.0 1.0 1.0 1.0 1.0 Total FTEs 6.0 5.77 5,77 5.77 4.77 Interns 1.0 1.0 1.0 1.0 1.0 Budget Detail Wages, Payroll Taxes & Benefits $ 609,137 $ 740,108 $ 830,993 $ 679,480 $ 733,016 Supplies 12 1,903 2,669 5,400 5,400 Services & Charges 350,716 330,363 461,074 466,090 451,390 Nonrecurring Expenditures 110,751 55 5 77 25,677 244,744 0 Total Engineering Division $ 1,070,616 $ 1,t27,951 $$ 1- $ 1,395,714 $ 1,189,$O6 This position is budgeted partially to the Economic Development Division in the General Fund with the balance budgeted 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. 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 2023 • Constructed Phase 1 (Park Infrastructure) at Balfour Park • Designed & Developed Summerfield Property Parking & Trail • Designed & Developed Ponderosa Property Parking & Trail • Designed & Developed Flora Property Parking & Trail • Continued to work on cooperative management of DNR 100-acre Natural Area Preserve at Mirabeau Point Park • Continued to advance Spokane Valley River Loop Trail project • Commenced Parks, Recreation & Master Plan 2024 update Goals for 2024 (to be updated) • Construct Phase 1 (Park Infrastructure) at Balfour Park • Design & Develop Summerfield Property Parking & Trail • Design & Develop Ponderosa Property Parking & Trail • Design & Develop Flora Property Parking & Trail • Continue to work on cooperative management of DNR 100-acre Natural Area Preserve at Mirabeau Point Park • Continue to advance Spokane Valley River Loop Trail project • Commence Parks, Recreation & Master Plan 2024 update Personnel - FTE Equivalents Parks & Recreation Director Administrative Assistant Park Operation & Maint Coordinator Maintenance Worker- Parks Total FTEs Budget Detail Wages, Payroll Taxes & Benefits Supplies Services & Charges 'total Parks Administration Division Budget Summary 2021. Actual Actual B dget Budget 1.0 1.0 0.0 0.0 2.0 $ 273,466 2,400 50,672 $ 326,538 1.0 1.0 0.0 0.0 2.0 $ 278,378 3,531 24,609 $___306,518 1.0 1.0 0.0 0.0 2.0 $ 272,899 2,875 62,325 $ 338,099 1.0 1.0 0.0 0.0 2.0 $ 305.171 2,900 75,425 $ 383,496 1.0 1.0 1.0 1.0 4.0 $ 537,143 3,900 179,750 $ _ 720,793 300 - 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. Budget Detail Supplies $ 8,171 $ 5,126 $ 4,430 $ 2,000 $ 2,000 Services & Charges 899,732 932,010 998,507 970,455 1,396,583 Nonrecurring expenditures 0 31,984 18,741 0 0 Total Maintenance Division $ 9076903 $ 969,120 $ 1678 $ 972,455 $ 1,398,583 301 - Recreation Division The Recreation Division coordinates and facilitates the delivery of recreation programs and service throughout the City and the City's Park system. Accomolishments_for 2023 • Continued to seek funding through No Child Left Inside program to enhance summer teen programming • Established at least one new off season recreational program offering • Continued to publish and distribute Spring/Summer and FaIllWinter Recreation Guides • Enhanced summer day camp staff training to include youth mental health awareness and skillsets • Continued to offer free summer meal program and library partnership in 3 parks . Continued to foster relationshiops with community partners through sponsorships of recreaion programs . Contniued to offer outdoor movie events on the West Lawn Plaza and at Mirabeau Meadows Goals for 2024 (to be undated) • Seek funding through No Child Left Inside program to enhance summer teen programming • Establish at least one new off season recreational program offering . Continue to publish and distribute Spring/Summer and fall/Winter Recreation Guides • Enhance summer day camp staff training to include youth mental health awareness and skillsets • Continue to offer free summer meal program and library partnership in 3 parks . Continue to foster relationshiops with community partners through sponsorships of recreaion programs • Hold annual Arbor Day Celebration on the West Lawn Plaza • Contniue to offer outdoor movie events on the West Lawn Plaza and at Mirabeau Meadows Budget Summary Personnel - FTE Equivalents Recreation Coordinator 1.0 1.0 1.0 1.0 1.0 0.6 0.6 0.6 0.6 0.6 Recreation Coordinator 1.6 1.6 1.6 1.6 1.6 Budget Detail Wages, Payrotl Taxes & Benefits $ 139,368 $ 165,498 $ 198,134 $ 256,318 $ 246,286 Supplies 6,069 3,283 9,527 15,900 16,600 Services & Charges 21,792 14,587 62,484 79,625 83,425 Total Recreation Division $ 167,228 $ 183,368 $ 270,145 $ 351,843 $ 346,310 302 - 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 2023 • Returned to full summer aquatics programming • Expanded Paws in the Pool Event to include local dog -related vendors • Continued to foster community partnerships • Continued to partner with Pool World to offer free swim sessions at all three pools • Continued to partner with Make a Splash to offer free water safety clinics • Continued to partner with Spokane Parks Foundation to offer swim Lesson and swim team scholarships Goals for 2024 (to be,adated) • Return to full summer aquatics programming • Expand Paws in the Pool Event to include local dog -related vendors • Contnue to foster community partnerships • Continue to partner with Pool World to offer free swim sessions at all three pools • Continue to partner with Make a Splash to offer free water safety clinics • Continue to partner with Spokane Parks Foundation to offer swim lesson and swim team scholarships Budget_Summary 2020 ; 2021 2022 2023 2Q2g4 Actual Actual Budget Bud et Budget Detail Supplies $ 0 $ 497 $ 1,154 $ 2,000 $ 2,000 Services & Charges 117,023 304,750 442,104 563,700 567,200 Nonrecurring expenditures 0 0 0 0 0 Total Aquatics Division $ 117,023 $ 305,247 $ 443.258 $ 565,700 $ 569,200 304 - Senior Center division The City of Spokane Valley Parks and Recreation Department assumed operational control of the Valley Senior Center in 2003, Accomplishments for 2023 • Continued to work with the Senior Center Board and Recreaiton Staff to track utilization and create new programs. • Assisted in planning and coordinating an annual senior resource fair with local vendors and service providers. • Continued to provide support and assistance with the Senior Center website and newsletter. • Continued to coordinate and health and wellness informational programs for Senior Center members Goals for 2024 (to be uAdaf� Budget detail Wages, Payroll Taxes & Benefits $ 27,369 $ 28,278 $ 2,498 $ 32,141 $ 27,219 Supplies 843 501 600 1,600 1,600 Services& Charges 477 1,076 _ 2,525 5,175 6,175 Total Senior Center Division $ 28,689 $ 29,855 $ 5,623 $ 38,916 $ 33,994 305 - 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 hail. The facility combines with Mirabeau Meadows Parks and Mirabeau Springs to form a regional focal point for Northeastern Washington and Northern Idaho. Accomplishments for 2023 • Reconfigured CenterPlace entrance lobby & Greenhouse area for improved security and useability • Replaced tread in CenterPlace stairwells and upgrade flooring in 2nd level hallways • Added a shade sail canopy to West Lawn Plaza Stage • Implemented additional new marketing and community events on the West Lawn Plaza • Upgraded capabilities in the Great Room & Auditorium for improved online meeting functionality • Secured additional equipment for expanded use of the West Lawn Plaza • Increased number of reservations, events, occupancy, utiliziation and cost recovery at CenterPlace Goals for 2024 (to be updated) • Reconfigure CenterPlace entrance lobby & Greenhouse area for improved security and useability • Replace tread in CenterPlace stairwells and upgrade flooring in 2nd level hallways • Add a shade sail canopy to West Lawn Plaza Stage • Implement additional new marketing and community events on the West Lawn Plaza • Upgrade capabilities in the Great Room & Auditorium for improved online meeting functionality • Secure additional equipment for expanded use of the West Lawn Plaza • Increase number of reservations, events, occupancy, utiitziation and cost recovery at CenterPlace Personnel - FTE Equivalents Centerplace Coordinator Administrative Assistant Office Assistant I Office Assistant II Fart Time Office Assistant Recreation Assistant Maintenance Worker -Facilities Total FTEs Budget Detail Budget SummarV 2020 20Z1 2022 20 202g4 Actual .. Actual Actual. Bud et Bud et 1.0 1.0 1.0 0.0 0.0 0.0 2.0 5.0 1.0 1.0 1.0 0.0 0.0 0.0 2.0 5.0 1.0 0.0 1.0 1.0 0.0 0.0 1.84 4.84 1.0 0.0 1.0 1.0 0.5 0.0 1.84 5.34 1.0 0.0 1.0 1.0 0.5 1.0 0.0 4.50 Wages, Payroll Taxes & Benefits $ 412,779 $ 424,756 $ 468,991 $ 662,512 $ 490,513 Supplies 56,302 63,848 88,339 96,924 38,863 Services & Charges 237,671 247,825 317,167 336,931 146,604 Nonrecurring Expenditures 17,086 5,000 0 0 0 Total CenterPlace Division $ 723,838 $ 741,429 $ 874,497 $ 1,096,367 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 Half 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 }. t3udaet Summary 202f1 2Q21 211Y2 202$ 2p24 4lctual Actual' Rcual. got.,Budget Employee Recognition -Operating Supplies $ 2,281 $ 725 $ 1.694 $ 3,500 $ 3,500 Miscellaneous Supplies 599 2.357 3,015 0 0 Vehicle Maintenance Supplies 2.196 152 143 1,000 1.000 Smail Tools & Minor Equipment 2,977 1,670 5,467 7,000 7,000 Security Hardware - Non Capital 0 152 13,562 2,000 22.000 Network Hardware - Nan Capital 0 633 10,894 33,000 9,000 Desktop Hardware - Non Capital 13,972 7,760 3,664 65,700 20,600 Desktop Software - Non Capital 1,519 21,677 12,052 36,000 0 Server Hardware 0 5,981 3,044 5.000 5.000 Security Software - Non Capita€ 0 30,419 22,197 52,950 0 Network Software Ucensing 0 3,447 572 3.500 0 Server Software- Non Capital 0 4.524 4,038 6,500 0 Office & Operating Supplies 3,648 1.732 4.537 3,700 3.700 27,192 81.229 84.879 219,850 71,700 her Services & Charges Professiona,i Services - Misc. Studies 97,892 109.802 94,000 243,000 243.000 Advertising 0 0 667 0 0 Accounting & Auditing 105,162 117,493 77,459 120,000 120.000 Interest Quarterly Tax Returns 0 0 459 0 0 Postage 17 55 714 1,000 1,000 Telephone Service 13,927 24,485 21,282 16,500 0 Cell Phones 1,480 1,338 80 2.000 0 Internet Service 9,006 9.750 1.558 10,200 0 Taxes and Assessments 0 0 0 1,000 0 Sewer 0 0 504 0 0 Professional Services 0 0 0 1,500 0 Equip Repair & Maint-Hardware Support 17,154 0 0 0 0 IT Support 15,517 1,498 1,592 30,500 80,000 Desktop Software/Subscription Mainl 0 0 0 0 44,000 Hosted Software as a Service 0 0 0 0 252,000 Server Hardware SubscriplionfMainl 0 0 0 0 4,600 Server Software SubscriptionfMainl 0 0 0 0 91,300 Network Hardware Subscriptidn/Maint 0 0 0 0 22.800 Network Software SubscriplionlMaint 0 0 0 0 600 Security Hardware SubscriptonlMaint 0 0 0 0 18,500 Security Software SubscriptionlMainl 0 0 0 0 49.200 Equip Repair & Maint-Hardware Support 0 306 5,303 10,600 0 Software Licenses & Maintenance 134,072 81,917 146,094 546,600 0 SecurtyInfrastructure Maintenance 0 0 154 1.000 0 Network Infrastructure Maintenance 0 14,604 8,248 14,650 0 Merchant Charges (Rankcard Fees) 532 1,816 1,135 1,900 1.900 Telephone Service 0 0 6.474 0 12,800 Cell Phones 0 0 80 0 2.000 Internet Service 0 0 8,319 0 11.100 Network Infrastructure Access 5.155 5,210 5,421 6,600 6,600 Network infrastructure Access -SCRAPS 0 1.199 1,218 1,200 1,200 Equipment Rental 4.169 3,869 3,869 4,000 4,000 Interfund Vehicle Lease 500 500 500 3.000 3,300 Printing & Binding 0 1.587 0 500 500 Miscellaneous Services 2,171 2,341 2,264 5,000 5.000 General Operating Leases: Computer 67,452 62,179 69,947 70.000 80,500 Economic Development -Site Selector 8,195 0 0 0 0 Outside Agencies- Social Svc & Econ. Dev. 168,331 171,872 152,564 182,000 200.000 County Data Sharing Passthrough Costs 0 803 387 1,000 1,000 Professional Services - Economic Dev. 0 0 0 1,000 0 Alcohol Treatment: Liquor Excise Tax 15,597 10,412 14,777 15.600 15,000 Alcohol Treatment: Liquor Profits 19,409 11,523 16.209 19,500 19,000 Homelessness Response Service - Park 420 0 0 0 0 $ 686.158 $ 634,559 $ 641,278 $ 1,309,850 $ 1,290.700 Budget Summary a02o aoa� anax 2023 Aotuar.j Actual" '' Astaaf Bud et. Bud at Intergovernmental Services Elecdon Costs $ 0 $ 145,911 $ 0 $ 110,000 $ 0 Voler Registration 100,871 85,815 97,033 100,000 100,000 Taxes and assessments 12,020 12,020 12,020 12,100 12,100 Spokane County Air Pollution Authority 140.411 150,830 448,194 17B4O18 217,440 263,302 394,576 257,247 400,118 329,540 Caoitat Outlays Computer Hardware - Capital 40,516 (63) 50,495 15,000 15.000 40,516 (63) 50,495 15,pOp 15,00D Deist Service: Prinuioal Interest and Other Dept Service Casts 0 600 1,200 600 600 Interrund Payments for Service Transfer out -#204(CltyHail bondpayrrrent) 401,450 401.500 401,400 401,150 398.950 Transfer out -#309(Polk capkalpro)ecrs) 160,000 160,000 160,000 160.000 160,000 Transfer out- ft311(pavernempresewavari 982,023 991,843 1,001,800 1,011,800 1,021,900 Transfer out- fl501(cenletpmre kitchen reserve) 36,600 36,600 0 0 0 Transfer out -#501(IT Capifelequipreserve) 0 0 0 0 86,500 Transfer out - #502 (risk managenien4 410.000 425,000 450,000 600,000 700,000 1.990.073 2.014.943 2,013,200 2,172,950 2.367,350 Miscellaneous SCRAPS pass through 1,189 0 0 0 0 Leasehold Excise Tax Pass -Through 0 0 0 0 0 1,189 0 0 0 0 Subtotal Recurring Expenditures $ 2,998,430 $ 3,125,844 $ 3,048,299 $ 4,118,368 $ 4,074,890 IT capital replacement 15.075 0 7,906 15.000 152,500 Heavy Duty Mach. & Equip,- City Hall Generator 13,59D 0 0 0 0 Computer Hardware - Capital 71,177 115,986 1 110,000 0 Computer Software - Capital 16,335 0 30,425 526,000 0 COVID-19 related expenditures 4,255,977 0 0 0 0 CLFR Expenditures 0 37,141 43.514 6,520,000 0 Land Acquisition 0 27,397 186,000 0 0 Transfer out - #101 0 2,552,600 3,084,919 3,417,840 4,654,514 Transfer out -#122(ReplenishWinferWeafherPoser 500,000 364,440 89,805 500,000 0 Transfer out - #309 (Park capital) 2,781.166 18,813 0 460.327 0 Transfer out -#312(capflelreserve fund) 0 11,126,343 3,593,000 5.358,054 0 Transfer out -#501(new code eel vehicle) 27,472 0 0 0 0 7,680,792 14,242,720 7,122,101 16,907,221 4,807,014 Total Governmental Division $ 10,679.222 $ 17,368,564 $ 10,170,400 $ 21,025,589 $ 8,881,904 101 - Street Fund The Street Fund provides responsive maintenance and repairs for approximately 461 center line miles of City streets. Most services provided by the Street Fund are contracted services, under the oversight of City staff. These contracted services include street and stormwater maintenance, roadway landscape maintenance, street sweeping, and stormwater facilites cleaning. Additionally, during winter months, the Street Fund is also responsible for managing snow and ice services utilizing both City owned and operated equipment, as well as contracted equipment and labor services. Accomplishments for 2023 . Continued on -going roadway and bridge maintenance and repairs. . Implemented ATSPMs across a wider range of the signal network using existing software. + Continued annual roadway maintenance and repair efforts. + Continued winter operations. + Continued implementation of a comprehensive Pavement Preservation Program, including funding source implementation. + Worked with other departments in developing a city-wide, comprehensive Asset Management Program, which will include transportation operations facilities. Goals for 2024 (to be undated) . Continue on -going roadway and bridge maintenance and repairs. + Implement ATSPMs across a wider range of the signal network using existing software. + Continue annual roadway maintenance and repair efforts. + Continue winter operations. + Continue implementation of a comprehensive Pavement Preservation Program, including funding source implementation. • Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will include transportation operations facilities. Budget Summary Personnel - FTE Equivalents Assistant Engineer 0,00 0.0 0.0 0.0 0.0 Construction Inspector 1.50 1.50 1.50 1.50 1,50 Engineering Tech II 0.25 0.25 0.25 0.25 0.90 MaintenancelConstruction inspector 2.35 2.35 0,50 0.50 2.00 Mechanic 0.00 0.00 0.75 0.75 0.75 Planning Grants Engineer 0.375 0.375 0.375 0.25 0.00 Public Works Superintendent 1.0 1.0 1.0 1.0 1.0 Senior Engineer - Traffic 1.0 1.0 0.0 0.0 0.0 Stomrwater Foreman 0.0 0.0 0.1 0.1 0.1 Streets Foreman 0.0 0.0 1.0 1.0 1.0 Traffic Signal Technician 0.0 0.0 0.0 1.0 1.0 Traffic Engineer 1.0 1.0 1.0 1.0 1.0 Traffic Engineering Manager 0.0 0.0 1.0 1.0 1.0 Total FTEs 7.475 7.475 7,475 8.35 10,25 continued to next a e) * 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 Soom"ater Fund #402. nwn pr-- payeJ Budget Summary Revenues Utility Tax $ 1,388,026 $ 1,033,915 $ 857,000 $ 857,000 $ 9f10,000 Motor Vehicle Fuel Tax 1,737,864 1,901,926 2,062,600 2,062,600 1,950,700 Multimodal Transportation Revenue 131,847 132.334 139,200 139,200 137,500 Right -of -Way Maintenance Fee 93,033 115,307 95,000 95,000 100,000 Solid Waste Road Wear Fee (local streets) 0 0 0 1,700,000 1,700,000 Investment Interest 823 555 500 600 10,000 Miscellaneous 55,441 222,890 10,000 10,000 10,000 Transfers in - #106 0 0 271,000 271,000 0 Total revenues 3,407,034 3,406,927 3,435,300 _ 5,136,300 4,808,200 Nonrecurring Revenues Utility Tax Recovery 0 50,472 0 0 0 Insurance proceeds 0 69,619 0 0 0 Transfers in -#001 0 2,552,600 3,084,919 3,084,919 4,592,923 Transfers in - #122 364,439 89,805 0 0 0 Transfers in-#312 1,364,706 0 0 0 0 Total Nonrecurring Revenues 1,729,145 2,752,496 3,084919W 3,084,919 4,592,923 Expenditures Wages, Payroll Taxes & Benefits 946,200 1,1 19,786 1,317,937 1,617,994 1,641,850 Suppties 128,141 134,880 157,724 201,300 246,600 Services & Charges 2,078,956 2,493,175 2,522,206 6,453,199 4,418,410 Snow Operation 939,416 960,733 2,037,022 1,356,915 1,699,464 Intergovernmental Payments 753,654 963,997 920,908 1,000,000 1,025,000 Interfund Vehicle Lease -#501 (non -plow) 14,500 10,250 10,250 27,750 41,950 Interfund Vehicle Lease -4501 fpoow replace) 48,500 60,500 275,000 275,000 300,000 Nonrecurring Expenditures Small tools & minor equip 0 (3,721) 4,356 0 0 Repairs & Maintenance 0 7,774 0 0 0 Furniture & Equipment 0 0 0 1,530 0 Traffic control improvements fl 18,432 0 0 0 Heavy duty machinery & equipment 0 17,228 0 40,000 0 Capital Equipment 0 0 35,409 40,000 225,000 Bridge replacement program 0 0 0 10,000 25,000 Generator for maintenance shop 0 0 13,144 8,500 0 Transer out - fl 501 0 0 0 58,000 0 Traffic control devices - repair & maint 15,647 0 0 0 0 Total Nonrecurring expenditures 4,925,014 5,783,034 7,293,956 11,090,188 9,623,274 Revenues over(under)expenditures 211,165 376,389 (773,737) (2,869,969) (222,151) Beginning fund balance 556,271 767,436 1,143,826 370,088 _ J2,499,881) Ending fund balance $ 767,436 $ 1,143,825 $ 370,088 $ {2,499,881) $ (2,722,032j_ 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 2023 the Municipal Research and Services Center estimates the distribution back to cities will be $18,24 per person. Based upon a City of Spokane Valley population of 107,400 (per the Washington State Office of Financial Management on April 1, 2023) we anticipate the City will collect $1,958,976 in 2024. RCW 47,030.050 specifies that 0,42% of this tax must be expended for the construction of paths and traits and based upon the 2024 revenue estimate this computes to $8,200. The balance or $1,950,700 will be credited to Fund #101 for Street maintenance and operations. The portion of the motor vehicle tax allocated to the Paths and Trails Fund is by State Law restricted for the construction and/or improvement of paths and trails within the City. Because the cost of such projects is typically much greater than the funds generated in a single year, we typically leave the fund balance untouched until an adequate fund balance is available. The City transferred $50,000 in 2014 and $9,300 in 2016 and $50,000 in 2018 to Parks Capital Projects Fund #309 to be applied towards the Appleway Trail projects. Budget Summary 00, ,�lctua3 �Ictpal.� !►�tual :'; Befd �t � s3:ud �t .' Revenues Motor Vehicle Fuel (Gas) Tax $ 7,330 $ 8,022 $ 8,231 $ 8,700 $ 8,200 Investment Interest 71 21 580 100 1,000 Total revenues 7,400 8 043 8,811 8,800 9,200 Expenditures Capital Outlay Transfers out- #309 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,400 8,043 8,811 8,800 9,200 5,417 12,817 20,860 38,368 47,168 _ $ 12,817 $ 20,860 $ 29,671 $ 47,168 $ 56,368 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. Beset Summary 2Q20. 771 2022 20 3 R0 84 Actual i4ctual gctual Bud et pud et Revenues Hotel/Motel Tax $ 283,720 $ 481,320 $ 591,849 $ 600,000 $ 600,000 Investment Interest 11,908 2,617 82,662 5,000 80,000 Transfers in-#105 0 1,201,684_ _ 273,000 515,198 0 Total revenues 295,628 1,685,621 947,511 1,120,198 680,000 Expenditures CapitalOuttay 0 0 0 2,000,000 0 Total expenditures 0 0 0 2000 00_0 0 Revenues over (under) expenditures 296,628 1,685,621 947,511 (879,802) 680,000 Beginning fund balance 1_,9.18,072 2.213,700 3,899,321 5,619,705 4,739,903 Ending fund balance $ 2,213,700 $ 3,899,321 $ 4,846,832 $ 4 73, 9,903 $ 6,419,g03 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 2020 2021 2023 20g4 Actual Budget BudetActua# FAt Revenues HotellMotel Tax $ 443,244 $ 744,435 $ 901,685 $ 900,000 $ 900,000 Investment Interest 2,705 898 11,319 1,000 10,000 Total revenues 445,949 745,333 913,004 901,000 910,000 Expenditures Tourism Promotion 154,082 167,850 284,604 309,702 1,252,200 Transfers out- #001 11,390 9,516 12,982 30,000 30,000 Transfers out- #104 0 1,201,684 273,000 515,198 0 Total expenditures 165,472 1,379,049 570,586 854,900 1,282,200 Revenues over (under) expenditures 280,477 (633,716) 342,418 46,100 (372,200) Beginning fund balance 540,182 820,659 186,943 507,419 553,519 Ending fund balance $ 820,659 $�M186 9, 43 $ 529,361 $ 553.519 $ 181,319 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, 202B 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 Sum mary Revenues Administrative fees $ 219,943 $ 232,310 $ 268,611 $ 225,000 $ 250,000 Solid Waste Road Wear Fee 1,537,776 1,760,519 1,987,350 0 0 Investment interest 7,804 1,481 43,191 4,000 40,000 Total revenues 1,765,523 1,994,310 2,299,152 229,000 290,000 Expenditures Education & Contract Administration 65,385 43,203 232,000 229,000 290,000 Transfers out - #001 0 0 0 0 0 Transfers out-#101 0 0 271,000 1,862,929 0 Transfers out-#311 1,51_3,532 1,537,776 1,589,519 0 0 Total expenditures 1,578,917 1,580,979 22 5 19 2,091,929 290,000 Revenues over (under) expenditures 186,606 413,331 206,633 (1,862,929) 0 Beginning fund balance 540,182 726,788 1,140,119 3003,161 1,140,232 Ending fund balance $ 726 788 $ 1,140,119 $ 1,346,752 $ 1.140,232 $ 1,140,232 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 2Q2Q 202 I 2022 2p 93 2024 Actual ' �Ictual . Actual Bud et.....'> Budget Revenues Comcast PEG contribution $ 76,541 $ 71,252 $ 64,640 $ 71,000 $ 63,000 Investment interest 596 160 3,246 0 3,000 Total revenues 77,137 71,412 67,886 71,000 66,000 Expenditures PEG Reimbursement - CMTV 22,288 38,519 0 39,500 39,500 Capital Outlay 1,331 48,771 0 33,500 33,500 Total expenditures 23,619 87,290 _ 0 73,000 73,000 Revenues over (under) expenditures 53,518 (15,878) 67,886 (2,000) (7,000) Beginning fund balance 128,255 181,773 165,895 233,782 231,782 Ending fund balance $ 181,773 $ 165,895 $ 233,781 $ 231,782 $ 224,782 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 fiscai year taxable retail sales. The Department of Revenue has estimated this capped distribution to be $200,000 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 2Q2Q 202t 2022 2Q23 20..24 Actual Actual Actual Budget JFBudget Revenues Affordable & Supportive Housing Sales Tax $ 151,950 $ 215,089 $ 202,180 $ 200,000 $ 200,000 Investment Interest 83 205 8_ ,061_ 0 8,000 Total revenues 152,033 215,294 210,241 200,000 208,000 Expenditures Professional Services 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over (under) expenditures 152,033 215,294 210,241 200,000 208,000 Beginning fund balance 0 152,033 367,327 577,569 777,569 Ending fund balance $ 152,033 $ 367,327 $ 577,568 $ 777,569 $ 985.569 In the year 2uzz, a qualmec [paging Dusinesse5 t4u or mare iuugmg u111Ls) wiuun MU c.uy Ui oPUn01 M V MIS Y 1It' k a petition to form a tourism promotion area (TPA). The Council adopted resolution 22-017 to establish and operate pursuant to chapter 35.101 RCW, a Tourism Promotion Area fund. The City estimates that the annual revenue from the lodging charges Promotion Area fund. The City estimates that the annual revenue from the lodging charges collected from the operators of lodging businesses within the Spokane Valley TPA is expected to be $800,000. This estimated amount is based on a daily lodging charge of $4.00 and will vary from year-to-year depending upon fluctuating occupancy rates of lodging businesses in the Spokane Valley TPA and based upon program review. Bud et Summary �D20' 7�27 �822 202� 20�4 Actualcival:; �1Cua#. sudeet, Budget Revenues Tourism Promotion Area Fee $ 0 $ 0 $ 0 $ 800,000 $ 800,000 Investment interest 0 0 0 0 0 Total revenues 0 0 0 800,000 800,000 Expenditures Professional Services 0 0 0 390,000 500,000_ Total expenditures 0 0 0 390,000 500,000 Revenues over (under) expenditures 0 0 0 410,000 300,000 Beginning fund balance 0 0 0 0 410,000 Ending fund balance $ 0 $ 0 $ 0 $ 410,000 $ 710,OOD Revenues Recording Fees Investment Interest Total revenues Expenditures Professional Services Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance Budget Summary $ 0 $ 0 $ 0 $ 0 $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $ 0 $ 0 $ 0 $ 0 $ 0 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 wouild 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 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,D00 300,0D0 300,000 Ending fund balance $ 300,000 $ 300000 $ 300,000 _300,000 $ 300,000 $ 30D,000 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 boat 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 2023 Budget Message located near the front of this budget document. Budget Summary, 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 fond balance 51500,000 5,500,000 _ 5,500,000 5,500,000 5,500,000 Ending fund balance T$ 5,500,000 $ 5,500,000 $ 5 $ 5,500,000 $ 5,500,000 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 2023 and 2024 even though we recognize there exists only $500,000 to address this issue if it should arise. Budget Summary Revenues Investmentlntefest $ 1,147 $ 209 $ 7,088 $ 1,100 $ 6,000 Transfers in - #001 500,_000 364,440 89.805 500,000 _ 0 Total revenues 501,147 364,649 9603 _ 501'100 6,000 Expenditures Transfer out - #101 364,439 0 500,000 0 0 Street Maintenance Expenditures 0 89,805 0 500,000_ 500,000 Total expenditures 364,439 89,805_ 500.000 T 500,000 500,000 Revenues over (under) expenditures 136,708 274,844 (403,107) 1,100 (494,000) Beginning fund balance 23,335 160,043_ 434,887 31,780 532,880 Ending fund balance $ 160,043 $ 434,887 $ 31,780 $ 32,880 $ 38,880 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, 2024, the outstanding balance on this portion of the bond issue will be $3,040,000. • $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, 2024, the outstanding balance on this portion of the bond issue will be $0. 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, 2024, the outstanding balance on the bond issue will be $6,045,000. Revenues Spokane Public Facilities District Transfers in - 4001 Transfers in - #301 Transfers in - #302 Total revenues Expenditures Debt Service payment - CenterPlace Debt Service Payment - Roads Debt Service Payments - City Hall/LTGO'16 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance Budget Summary 2020 r 2021 2022 2023 Actual Actual Actual Budget $ 459,500 $ 480,800 $ 501,200 $ 527,200 $ 551,600 401,450 401,500 401,400 401,150 398,950 80,375 80,775 81,100 80,600 0 80,375 80,775 81,100 _80,600 0 1,021,700 1,043,850 1,064,800 1,089,550 950,550 469,500 480,800 500,000 527,200 551,600 160,750 161,550 163,400 161,200 0 450 401,500 401,400 401,150 398,950 1,021,700 1,043,850 1,064,800 1,089,550 950,550 0 0 0 0 0 0 0 0 0 0 $ 0 $ 0 $ 0 $ 0 $ 0 This fund is used to account for the collection and expenditures of the first one -quarter of one -percent real estate excise tax (REST 1) that is authorized through RCW 82.46. This quarter percent must be expended for purposes identified in the capital facilities plan element of our comprehensive plan. RCW 82.46.010(6), defines "capital projects" as: those public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets; roads; highways; sidewalks; street and road lighting systems; traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; parks; recreational facilities; law enforcement facilities; fire protection facilities; trails; libraries; administrative and judicial facilities. Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted for in Street Capital Projects Fund #303, Pavement Preservation Fund #311, and to pay for a portion of the annual bond payment on the City's 2014 LTGO bonds that are accounted for in the LTGO Debt Service Fund #204. Revenues REET 1 - Taxes Investment Interest Total revenues Expenditures Transfers out - #204 Transfers out - #303 Transfers out - 4311 fpavemenl preservation) Transfers out - #314 (Barker Grade Separation) Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance Budget Summary $ 1,754,320 $ 3,109,113 $ 2,790,020 $ 1,500,000 $ 1,500,000 14,742 2,828 96,965 4,000 90,000 1,769,062 3,111,941_ _ 2,886,985 1,504,000 1,590,000 80,375 80,775 81,100 80,600 0 330,295 293,208 899,463 560,438 897,312 772,639 827,278 550,242 1,037,500 1,170,350 1,335,879 0 0 7,199 801 2,519,188 1,2012_61 1,530,805 1,685,737 2,068,463 (750,126) 1,910.680 1,356,180 (181,737) (478,463) 2,798,194 2,048,068 3,958,748 5,314,928 5,133,191 $ 2,048,068 $ 3,958,748 $ 5,314,928 $ 5,133,191 $ 4,664,728 This fund is used to account for the collection and expenditures of the second one -quarter of one -percent real estate excise tax (REST 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 BEET 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 9303, 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 2f520 2021 2822 2D g8 2 Actuat Actual Actual Bud et Bud et Revenues REET2-Taxes $ 1,754,320 $ 3,109,113 $ 2,790,020 $ 1,500,000 $ 1,500,000 Investment Interest 22A25 5,137 117,020 6,000 100,000 Total revenues 1,776,745 3,114,250 2,907,040 1,506,000 1,600,000 Expenditures Transfers out -#204 80,375 80,775 81,100 80,600 0 Transfers oul-#303 149,678 1,401,744 226,701 2,520,832 440,437 Transfers out - #309 0 64,077 124,020 5,000 0 Transfers out-#311 (pavernentpreservation) 772,638 827,279 914,900 1,037,500 1,170,350 Transfers out - #314 0 660,516 0 136,875 182,500 Transfers out - #403 0 14,927 0 0 0 1,002,691 3,049,318 1,346,721 3,780, 807 1,793, 287 Revenues over (under) expenditures 774,054 64,932 1,560,319 (2,274,807) (193,287) Beginning fund balance 4,391,870 5,165,924 5,230.856 6,791,175 4,516,368 Ending fund balance $ 5N165 924 $ 5,230,856 $ 6,791,176 $ 4 516368_ $ 4,323,081 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 Sto€mwater Management Fund #402. Budget Summary Revenues Grant Proceeds $ 2,813,485 $ 4,174.243 $ 4,235,813 $ 9,521,716 $ 6,949,896 Developer Contribution 540,325 1,271,759 0 451,007 588,130 Miscellaneous 0 218 11,652 0 0 Voluntary Traffic Mitigation Fees 0 0 853,467 0 0 Transfers in - #106 0 0 110,746 0 0 Transfers in-#301 330,295 293,208 899,463 560,438 897,312 Transfers in-#302 149,678 1,401,744 226,701 2,520,832 440,437 Transfers in - #312 0 0 0 220,866 0 Transfers in - #312 - Barker Corridor 320,254 (87,442) 1,204 0 0 Transfers in - #312 - Gadand Ave 596,582 0 0 0 0 Transfers in - #312 - School Beacons 0 0 112,583 0 0 Transfers in - #315 0 0 0 0 0 Total revenues 4,750,619 7,053,730 6,451 62_9 13,274,859 8,875,775 Expenditures 205 Sprague/Barker Intersection Improvement 121,294 159,026 2,219,922 0 0 ................. (continued from previous page) zaza aaza zazz zaza zoza Expenditures, continued ACtuaf' ACtuaf Actual Budget Budget 249 Sullivan/Wellesley Intersection 102,051 92,731 499,154 765,321 0 259 N. Sullivan Corridor ITS Projects (PE start 201 740,384 2,150 0 0 0 267 Mission Ave Sidewalk 1,434 0 0 0 0 273 Barkerl1-90Interchange 77,865 0 0 0 0 275 Barker Rd Widening - River to Euclid 1,193,099 1,679,017 8,915 0 0 276 Barker Rd Widening - Euclid to Garland 36,176 0 0 0 0 285 Indiana Ave Pres - Evergreen to Sullivan 235,135 0 0 0 0 291 Adams Sidewalk Infilf 279,947 0 0 0 0 292 Mullan preservation : Broadway -Mission 4,822 508,213 0 0 0 293 2018 CSS Citywide Reflective Signal SP 114,526 8,144 382 0 0 294 Citywide Reflective Signal Post Panels 64,703 3,169 2,990 0 0 295 Garland Avenue Extension 1.067,612 0 0 0 0 299 Argonne Rd Concrete Pvmt Indiana to Mont 78,931 2,205,438 8,876 0 0 300 Pines & Mission Intersection Improvement 57,617 63,816 165,800 342,546 1,599,256 301 Park & Mission Intersection Improvement 45,780 360,002 0 0 0 302 Ella Sidewalk - Broadway to Alki 325,308 0 0 0 0 303 S. Conklin Sidewalk 110,388 162 0 0 0 310 Sullivan Rd Overcrossing UP RR Deck Repl 16,241 241,954 820 0 0 313 Barker Rd/Union Pacific Crossing 52,030 61,642 323,334 1,044,000 50,000 318 Wilbur Sidewalk - Boone to Mission 24,023 46,916 862,358 172,701 0 320 Sullivan Preservation - Sprague to 8th 187 13,537 117,486 2,466,040 5,000 321 Argonne Corridor Improvement- North of Knox 1,067 1,916 0 10,000 19,608 323 Evergreen Road Preservation 0 258,659 0 0 0 326 2020 Citywide Retroreflective Post Plates 0 5,639 23,660 89,502 0 327 Sprague Stormwater & Crossing Project 0 0 4,343 1,557,410 2,366,000 329 Barker Rd Imp -City Limits to Appleway 0 109,443 42,686 97,971 50,000 330 WTSC 2021 School Zone Beacons 0 41,780 0 0 0 332 NE Industrial Area - Sewer Extension 0 65,163 37,411 0 0 333 Evergreen Rd Pres Broadway to Mission 0 0 159,293 0 0 334 Sprague Ave Preservation 0 0 309,494 0 0 335 Mission Ave over Evergreen Deck Repair 0 0 19,502 409,539 0 340 8lh Ave Sidewalk - Coleman to Park 0 0 82,425 1,325,166 0 342 School zone beacons 0 0 112,583 112,417 0 343 Buckeye Ave Sewer Extenstion 0 0 632,152 0 0 344 Park Rd Sidewalk- Broadway to cataldo 0 0 23,083 338,862 0 345 Park Rd Sidewalk- Nora to Baldwin 0 0 25,710 311,600 0 346 Bowdish Sidewatk 12th to 22nd 0 0 14,260 477,373 2,106,777 347 Broadway and Park Intersection 0 0 4,455 2,124,411 410,134 348 Barker Road Improvements- Appleway to 190 0 0 0 300,000 0 351 Barker Road Imp - Sprague to Appleway 0 0 0 255,000 595,000 Argonne Bridge 0 0 0 75,000 675,000 Contingency 0 0 0 1,000,000 1,000,000 Total expenditures _4,750,620 5,928.517 5,701,094 13,274,859 8,875,775 Revenues over (under) expenditures 0 1,125,213 750,535 0 0 Beginning fund balance 67,402 67,402 1.192,615 1,943,151 1,943,151 Ending fund balance $ 67,402 $ 1,192,615 $ 1,943.150 $ 1,943,151 $ 1,943,151 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 5ummarY ? Aetua At 1 Al: At~ttaal ;! dudt .; ud �4 Bei.... `? Revenues Grant Proceeds $ 1,334,842 $ 593,260 $ 0 $ 326,890 $ 0 Developer Contribution 0 17,896 0 0 0 Transfers in - #001 2,941,166 178,813 160,145 620,327 160,000 Transfers in - 9302 0 64,077 124,020 5,000 0 Transfers in - #310 0 0 0 40,192 Transfers in-9312 131,985 604,512 332,267 5,677,846 220,000 Investment Interest 0 20 0 0 0 Total revenues 4,407,993 1,458,578 616,432 6,670,255 380,000 Expenditures 268 Appleway Trail (Evergreen to Sullivan) 1,433,833 2,165 0 0 0 296 Browns Park improvements 22,765 0 0 0 0 304 CenterPlace west lawn improvements- Ph. 2 1,887,746 19,930 146 0 0 305 CenterPlace roof 795,656 (1,117) 0 0 0 314 Balfour Park frontage improvements 22,048 342,760 95,209 5,000 0 315 Browns Park improvements 2020 38,049 698,664 953 0 0 316 Balfour Park improvements - Ph 1 10,947 305,134 161,688 5,222,255 20,000 328 Sullivan Park Waterline 0 32,276 51,033 500,000 0 337 Reprogram Great Room AN System 0 36,951 0 0 0 338 Spokane Valley Mver Loop Trail 0 79,136 148,357 750,000 0 Replace pump at Mirabeau Falls 0 0 0 33,000 0 Parking & Trail Design (Summerfield, Ponderc 0 0 0 136,900 0 West Lawn Shade Canopy for Stage 0 0 0 23,100 0 Greenacres Park Phase 2 0 0 0 0 200,000 Transfers out - 4312 (park land acquisition) 200,000 0 0 0 0 Total expenditures 4411,0_44 1,515,899 457,385 6,670,255 220,000 Revenues over (under) expenditures (3,051) (57,321) 159,047 0 160,000 Beginning fund balance 78,626 _ 75,575 18,254 177,301 177,301 Ending fund balance $ 75,575 $ 18,254 $ 177,301 $ 177,301 $ 337,301 The Civic Building Capital Projects Fund was initially set-up to accumulate resources to ultimately acquire or construct a City Hall but€ding. 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 Iibrary 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 andlorjoint site improvements on the Library site. Construction on the frontage improvements occurred in 2021 and 2022 and the construction of the new library began in 2022. 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 tease 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 €o the General Fund in 2016 and 2017 in order to cover lease payments for the prior City Hall location in years in which the City had both a lease payment and a bond payment for the new City Hall building. Revenues Investment Interest Tolat revenues Expenditures Transfers out - #309 (Balfour Park) Budnet Summary 2021 EI .. Actual `. $ 3,679 $ 692 $- 13,653 $ 1,000 $ 1,200 3,679 692 13,653 1,000 1,200 16,700 3,600 40.192 Payment to Library District 0 0 0 799,093 0 Total expenditures 16,700 3,600 0 839,285 0 Revenues over (under) expenditures (13,021) (2,908) 13,653 (838,285) 1,200 Beginning fund balance 855,985 842,964 840,056 853,709 15,424 Ending fund balance $ 842,964 $ 840,056 $ 853,709 $ 15,424 $ 16,624 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 2022 and budgeted amounts for 2023 and 2024: t and Ot)1 i0t _ - ��ieLt Ci�G FAG 'fwlYlR FAG Ge[iarat sEreet M. . Wear-1 ee ii;3` aGe.: ;REI T-1& G `jtal .. 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 36,945 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 3,966,220 2017 953,200 67,342 0 0 1,320.958 0 89,208 2,430,706 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 2021 991,843 0 1.537,776 0 1,654,557 0 0 4,184,176 2022 1,001,800 0 3,194 0 1,465,141 0 2,052,175 4,522,310 Budget 2023 1,011,800 1,655,955 0 0 2,075,000 0 2.336.000 7,078,755 2024 1,021.900 0 0 0 2,340.700 0 0 3,362,600 14,135,930 2.628,599 5.662,531) 2,408.660 15,142,505 500,000 12,964,930 53,443,154 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 2024 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 REST funds. We have determined that the 2024 funding level representing approximately 6% of General Fund recurring expenditures is $3,362,600 and that this level of funding is sustainable through 2026 assuming a General Fund contribution of $1,021,900 and a collective contribution of $2,075,000 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. Budctet Summary Revenues Transfers in-#001 $ 982,023 $ 991,843 $ 1,001,800 $ 1.011,800 $ 1.021,900 Transfers in-#101 0 0 0 1,655.955 0 Transfers in-#106 1,513,532 1,537.776 3,194 0 0 Transfers in-#301 772,639 827,278 550,242 1,037,500 1,170,350 Transfers in-#302 772,638 827,279 914,900 1,037,500 1,170,350 Investment Interest 10,960 3,448 73,149 0 0 Grant Proceeds 98,281 0 2,052,175 2,636,000 0 Developer Contributions 0 29,011 0 0 0 Total revenues 4,150,073 4,216,635 4,595, 660 7,378,755 3,362,600_ Expenditures Pavement preservation Pre -project GeoTech Transfer out - #101 (local streets) Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 2,783,129 4,464,693 0 0 0 0 2,783,129 4,464,633__ 1,366,944 (248,058) 4,425, 201 5,792,145 $ 5,792,145 $ 5,544,087 3,523,847 7,781,651 3,500,000 0 50,000 50,000 0 2,677,099 0 3,523,847 __ 10,508,750 3,550,000 1,071,613 (3,129,995) (187,400) 5,544,087 6,615,700 3,485,705 $ 6,615,700 $ 3,485,705 $ 3,298,305 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 2022 in the amount of $42,509,9W 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 1 BNSF Grade Separation project. • $3,485,417 towards a Pines Road 1 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. • $225,000 towards school zone beacons Commitments to future projects include: • $500,000 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. Budget Summary 20202021 2D22 2t)2B3 242�4 Aetuai Actual Actual slid et . F3ud et Revenues Transfers in-4001 $ 0 $11,126,343 $ 3,593,000 $ 5,358,054 $ 0 Transfers in-#309 200,000 0 0 0 0 Transfers in - #310 0 3,600 0 0 0 Transfers in - 4313 16,700 0 0 0 0 Proceeds from sale of $and 0 109,403 0 0 0 Investment interest 58,188 8,304 236,054 20,000 500,000 Total revenues 274,888 11,247,650 3,829,054 5,378,054 500,000 Expenditures Transfers out - #001 - police vehicle replacement 0 0 606,537 1,200,000 0 Transfers out - 9101 1,364,706 0 0 250,000 0 Transfers out - #303 - Schoof Beacons 0 0 113,786 112,417 0 Transfers out - 4303 - Barker Road Corridor 916,837 (87,442) 0 108,449 0 Transfers out - 4309 - Appleway Trail 98,991 (65,815) 0 0 0 Transfers out - #309 - Balfour Park frorilage impro+ 22,048 260,788 0 0 0 Transfers out -#309- Balfour Park improvements 10,947 305,133 332,267 4,553,946 20,000 Transfers out - #309 - Sullivan Park water line 0 25,269 0 373,900 0 Transfers out - #309 - Spokane Valley River Loop 0 79,136 0 750,000 0 Transfers out - #309 - Greerracres Park Ph2 0 0 0 0 200,000 Transfers out- #314 - Pines Grade Separation 125,086 (6,684) 0 0 0 Transfers out - #314 - Barker Rd Overpass 0 438,623 633,819 363,938 725,000 Transfers out - #314 - Pines Rd Underpass 0 0 0 387,357 20,094 Transfers out - #314 - Sullivan Rd lnMrchange 73,615 170,333 0 46,274 61,698 Transfers out - #316 - Fairground Building 0 0 7.010 0 0 WSDOT Sullivan Park Property Acquisition 0 3,357 0 759,600 0 Precinct property acquisition 0 2,230,449 0 791,000 0 Park property acquisition 2,095,710 1,875,881 0 0 0 Total expenditures 4,707,940 5,229,028 %$93,419 9,696,881 1,026,792 Revenues over (under) expenditures (4,433,052) 6,018,622 2,135,635 (4,318,827) (526,792) Beginning fund balance 12,936,846 88,503,764 14,522,386 16,658,021 12 339,194 Ending fund balance $ 8,503,764 $14,522,386 $16,658,021 $12,339,194 $11,812,402 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 REST 1 Capital Project Fund #301 and the Capital Reserve Fund #312. Expenditures in the years of 2023 and 2024 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 Revenues Grant Proceeds $ 3,394,512 $ 280,718 $ 677,412 $ 4,897,013 $ 2,112,530 Investment Interest 411 426 518 0 0 Developer Contributions 0 51,403 0 454,041 0 Rental Income 0 17,793 10,500 0 0 Transfers in-#301 1,335,879 0 0 7,199 801 Transfers in-#302 0 660,516 0 136,875 182,500 Transfers in -#312 198,701 602,272 633,_819 797,568 806,792 Total revenues 4,929,50i 1,613.128 1,322,249 6,292,696 3,102,623 Expenditures Barker BNSF Grade Separation Pines Rd Underpass Sullivan Rd Interchange Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 3,792,655 1,150,542 825,160 1,278,344 495,989 686,765 73,615 170,333 132,656 5,144,614 1,816,864 1,644,581 (216,111) (203,736) (322,332) 1,008,639 793,528 589,792 $ 793,528 $ 589,792 $ 267,460 990,894 725,000 3,865,897 273,674 1,615,462_ 2,163,948 6,472,253 3,152,622 (179,557) (49,999) 267,460 87,903 $ 87,903 $ 37,904 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 maybe imposed on all developments within a designated area. The City has perform ad 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 2020 202.1 ....2023 20 2A Actual.: Actual ...'r Actua! Bud et Bud et Revenues Transportation Impact Fees $ 0 $ 294,477 $ 361,613 $ 200,000 $ 300,000 Investment Earnings 0 130 9,684 0 0 Total revenues 0 000 D �294,607 371,297 20300,000 Expenditures Transfers out - #303 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over (under) expenditures 0 294,607 371,297 200,000 300,000 Beginning fund balance 0 0 294,607 665,904 865,904 Ending fund balance $ 0 $ 294,607 $ fi65,904 $ 865,904 $ 1,165,904 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 was estimated to cost $10 million; however, after doing some preliminary design work, the cost was estimated to be much greater than that amount. As such, the project has been put on hold and funding has been reallocated. The 2022 budget reflects actual costs incurred for preliminary design. Budget Summary 2020 2021 2022 2023 2Q2�4 Actual Actual Aatuat Budget:Bud et Revenues Transfers in - 9312 $ 0 $ 3,358 $ 46,642 $ 0 $ 0 Total revenues 0 3,358 46,642 0 0 Expenditures Fairgrounds Building 0 3,358 46,642 0 D Total expenditures 0 3,358 46,642 0 0 Revenues over (under) expenditures 0 0 0 0 0 Beginning fund balance 0 0 0 0 D Ending fund balance $ 0 $ 0 $ 0 $ 0 $ 0 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 $58 for each single family unit, and for other property types a fee of $58 per each 3,160 square feet of parcel impervious surfacing is collected. AccomAlishments for 2023 . 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 the inventory and mapping of all City stormwater facilities. . Continued on -going stormwater maintenance and repairs utilizing in-house and contracted services. . Integrated stormwater facility improvements with the City's various capital projects. « Finalized the development of a Comprehensive Stormwater Management Plan for the City. • Finalized and adopted a Stormwater Utility Rate Study. Goals for 2024 to be updated) • Continue the evaluation efforts for the Glenrose and Central Floodplain mapping for FEMA. • 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. . Adopt the 2022 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 Personnel - FTE Equivalents Operating Administrative Assistant 0.0 0.0 0.0 0.0 0.10 Assistant Engineer 0.5 0.0 0.0 0.0 1,35 Communication & Marketing Officer 0.0 0.0 0.0 0.2 0.0 Engineer 1.0 1.0 1.0 1.0 1.0 Engineering Manager -Utility 0.0 0.0 0.0 0.5 1.0 Engineering Technician 1 0.0 0.5 0.5 0.5 0.3 Engineering Technician II 1.0 1.0 1.0 1.0 1.3 GIS Anaiyst 0.00 0.23 0.23 0,00 1.23 MaintenancelConstruction Inspector 1.15 0.25 0.00 0.0 0.25 Mechanic 0.0 0.0 0.3 0.25 0.25 Senior Development Engineer 0.00 0.00 0,00 0.0 0.25 Senior Engineer -Prof Mgmt 0,00 0.00 0.00 0.0 0.60 Senior Planning Grants Engineer 0.25 0.25 0.25 0.00 0.0 Stormwater Forman 0.0 0.9 0.9 0.9 0.9 Capital Maintenance/Construction Inspector 0.00 0.00 0.00 0.00 0.3 Construction Inspector 0.00 0.00 0.00 0.00 0.45 Senior Engineer -Prof Mgmt 0.00 0.00 0.00 0.00 2.1 3.90 4.13 4.13 4.38 11.38 Interns 2.0 2.0 2.0 0.0 0.0 (continued to next page) page) Revenues Stormwaler Management fees Investment Interest Miscellaneous & Grants Proceeds Total revenues Expenditures Wages, Payroll Taxes & Benefits Supplies Services & Charges Intergovernmental Services Interfund vehicle lease, #501 Total expenditures Recurring revenues over (under) Recurring Expenditures Revenues Grant Proceeds Total Nonrecurring revenues Expenditures Capital - Various Projects Stormwater Comprehensive Plan Furniture & Equipment Land Acquisition Watershed studies Generator for Maintenance Shop Transfers out - #501 (Stormwater Vehicle) Total Nonrecurring expenditures Nonrecurring revenues over (under) Nonrecurring Expenditures Excess (Deficit) of Total Revenues Over (Under) Total Expenditures Beginning working capital Ending working capital Budget Summary $ 1,910,349 $ 2,026,140 $ 1,910,000 $ 5,600,000 $ 5,600,000 10,244 2,134 2,000 2,000 40,000 482 0 0 0 0 1,921,075 2,028,274 1�91, 2,000 5,602,000 5,640,000 412,173 331,944 375,710 957,368 1,316,976 49,228 14,922 31,533 99,300 44,700 1,180,533 1,153,820 1,290,725 1,764,822 2,422,317 40,452 42,222 43,149 48,000 48,000 14,000 6,750 6,750 6,750 13,000 1,696,386 1.549,658 1,747,867 2,876,240 3,844,993 224,689 478,616 164,133 2,725,760 1,795,007� 304 95,000 0 0 0 304 95,000 0 0 0 227,770 383,412 109,307 350,000 1,500,000 0 0 272,923 50,000 0 0 0 0 1,530 0 0 0 260,000 0 48,336 37,242 69,162 100,000 150,000 0 0 13,144 8,500 0 0 0 0 60,000 276,106 420,654 464,536 830,030 1,650,000 (275,802) (325,654) (464,536) (830,030) (1,650,000) (51,113) 152,962 (300,403) 1,895,730 145,007 2,180,773 2,159,796 2,401,719 2,278,363 4,174,093 $ 2,129,660 9 2,312,758 $ 2,101,316 $ 4,174,093 $ 4,319,100 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 Valtey 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 Revenues Spokane County $ 426,234 $ 522,357 $ 514,576 $ 460,000 $ 500,000 Grant Proceeds 60,996 1,434,700 236,685 397,500 0 Investment Interest 9,135 1,220 20,421 1,900 20,000 Transfer in - #302 0 14,927 0 0 0 Miscellaneous 0 60,801 0 0 0 Total Revenues 496,365 2,034,005 771,682 859,400 520,000_ Expenditures Capital -Various projects 494,300 2,989,076 559,142 1,421,100 1,000,000 Effectiveness study 0 45.454 0 55,000 55,000_ Total Expenditures 494,300 3,034,530 142 1,476,100 1,055,000 Revenues over (under) expenditures 2,065 (1,000,526) 872,175 (616,700) (535,000) Beginning working capital 2,118,299 2�120 36_5 1,119,839 1,520,522 903,822 Ending working capital $ 2,120,364 $ 1,119,839 $ 1,992,014 $ 903,822 $ 368,822 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 futl 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# Modal Year YRAcqulred Age at Retirement Replacement Yr Notes 207 1997 2009 25 2022 EAsi.ing Fleet (11) Snow Plows 203 1995 2009 28 2023 204 1995 2009 29 2024 2D8 1997 2009 28 2025 2D9 1998 2011 28 2026 211 2000 2012 27 2027 206 1996 2009 32 2028 205 1996 2009 33 2029 210 2010 2011 22 2032 218 2016 2015 22 2037 219 2D21 2020 22 2043 225 2023 2022 22 2045 207 is retired " 2024 2024 22 2046 203 is retired 2025 2025 22 2047 204 is retired 2026 2026 22 2048 208 is retired 2027 2027 22 2040 209 is retired 2028 2028 22 2050 211 is retired "" 2029 2029 22 2051 206 is felired "' 2030 2030 22 2052 205 is retired to next from previous Budget Summary, Revenues Vehicle rentals - #001 $ 28,000 $ 31,300 $ 0 $ 59,600 $ 46,750 Vehicle rentals-#101 14,500 10,250 0 27,750 41,950 Vehicle rentals-#101 (plow replace.) 48,500 60,500 0 275,000 300,000 Vehicle rentals -#402 14,000 6,750 0 6,750 13,000 Interfund Equip & Vehicle Lease 0 0 323,300 0 0 Miscellaneous Revenues 0 0 325 0 0 Transfers in - #001 (CenlarPlace Klchon reserve) 36,600 36,600 0 0 0 Transfers in - #001 (Code Enforcement Vehicle) 27,472 0 0 0 0 Transfers in - #101 (IT equipment reserve) 0 0 0 0 86,500 Transfers in -#101 (Additional dump bed truck) 0 0 0 58,000 0 Transfers in -#402 (Stormwater vehicle) 0 0 0 60,000 0 Investment Interest 6,074 1,147 20,448 2,000 20,000 Total Revenues 175,146 146,547 344,073 489,100 508,200 Expenditures Small tools & minor equipment 0 275 0 10,000 10,000 Vehicle Purchase 27,472 108,762 0 476,500 120,000 Snow plow purchase 255,806 0 0 275,000 300,000 Heavy Duty Machinery & Equipment 0 0 89,868_ 0 270,000 Total Expenditures 2$3,278 109,037 89,868 761,500 700,000 Revenues over (under) expenditures (108,132) 37,510 254,205 (272,400) (191,800) Beginning working capital 1,496,093 1,387,961 1,425,471 1,417,119 1,144,719 Ending working capital $ 1,387,961 $ 1,425,471 $ 1,679,676 $ 1,144,719 $ 952,9119 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, 202tf; 2�2# ', 2Q22, , i 20 94. AOtual AetuaE .. Actual.' Budyd et Revenues Transfers in -#001 $ 410,000 $ 425,000 $ 454,889 $ 600,000 $ 700,000 Investment Interest 248 117 0 0 0 Total Revenues 410,248 425,117454,889 600,000 700,000 Expenditures Auto & Property insurance 337,987 365,384 419,621 600,000 700,000 Unemployment Claims 7,781 _ 7,397 66 0 0 Total Expenditures 345,768 372,781 419,687 600.000 700,000 Revenues over (under) expenditures 64,480 52,336 35,202 0 0 Beginning working capital 276,004 340,484 428,022 428,022 428,022 Ending working capital $ 340,4.84 $ 392,820 $ 463,224 $ 428,022 $ 428,022 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 City then remits the funds to the State Treasurer and County Prosecutor. These are fuduciary activities according to GASB accounting pronouncements. Budget Summarry Revenues Fees & Taxes collected for other governments $ 372,072 $ 589,853 $ 433,410 $ 591,000 $ 500,000 Total Revenues 372,072 589,853 433,410 5911000 500,000 Expenditures Fees & Taxes remitted to other governments 371,759 590,166 433.410 5911000 500,000 Total Expenditures 371,759 590,166 433,410 591,000 500,000 Revenues over (under) expenditures 313 (313) 0 0 0 Beginning working capital 0 313 0 0 0 Ending working capital $ 313 $ 0 $ 0 $ 0 $ 0 a f m u) 0 m'w N m a m N 7 �2 0 Lo tQ m "i R C4 ll m I ON ;: m N Lo � r m 1, 0 � c, � � 0 N V� P-� C4 co Iq + w m w N Ln Kp its R- o a o o o o N r t.6 ci c� oq rl% IR �K m It 0tOwm�Nm OWN 00 �0) wt-o mn �OON(Pt 't C9 ill: � n cq 91 o. Ir 0 N N 0 0 W 0 0 0 M M 0 0 0 0 N (q 13: LU 0� cq aSY u tI U) m I`: Njr a. 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