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2023, 10-10 Formal Meeting MinutesMINUTES City of Spokane Valley City Council Regular Meeting Formal Format Tuesday, October 10, 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 Regional Event Center, 2426 N Discovery Place, Spokane Valley, and also remotely via Zoom meeting. Attendance: Councilmembers Staff Rod Higgins, Deputy Mayor John Hohman, City Manager Laura Padden, Councilmember Erik Lamb, Deputy City Manager Brandi Peetz, Councilmember Chelsie Taylor, Finance Director Ben Wick, Councilmember Gloria Mantz, City Services Administrator Arne Woodard, Councilmember Tony Beattie, Sr. Deputy City Attorney Bill Helbig, Community & PW Director John Whitehead, Human Resources Director Absent: Mike Basinger, Economic Dev. Director Parrs Haley, Mayor Sean Walter, Assistant Police Chief Tim Hattenburg, Councilmember Virginia Clough, Legislative Policy Coordinator Lesli Brassfield, Comm. & Marketing Officer Others in attendance: Susan Nielsen, Economic Dev. Specialist Kelly Konkright, Attorney Nikki Kole, IT Specialist Marci Patterson, City Clerk INVOCATION: Pastor Dan Shields, Valley Real Life Church gave the invocation. PLEDGE OF ALLEGIANCE Council, staff and the audience stood for the Pledge of Allegiance. The Girl Scout Troup lead the Pledge of Allegiance. ROLL CALL City Clerk Patterson called the roll; all Councilmembers were present except Mayor Haley and Councilmember Hattenburg. It was moved by Councilrnennber Woodard, seconded and unanimously agreed to excuse Mayor Haley and Councilmember Hattenburgfr07rr tonight's meeting. APPROVAL OF AGENDA It was moved by Deputy Mayor Higgins, seconded and unanimously agreed to approve the agenda with an addition of a 30 minute Executive Session at the end of the meeting to discuss Potential Acquisition of Real Estate. INTRODUCTION OF SPECIAL GUESTS AND PRESENTATIONS n/a COUNCILMEMBER REPORTS Councilmember Wick: said he attended an employer event with the school district hosted by the HUB. He also graduated as an honorary commander and is now an honorary member for life. Councilmember Peetz: said she attended a ribbon cutting for the Mathnasium location, a ribbon cutting for the new public safety training campus, attended the Government Action Committee meeting, and a Girl Scout retreat. Councilmember Padden: said she attended a Valley Chamber event and a discussion for a potential for a cross country course at the Flora Park sparked a great discussion meeting and she attended a Chinese Harvest Festival, Councilmember Woodard: no report. Deputy Mayorg ins: no report. Council Meeting Minutes, Formal: 10-10-2023 Pagel of 3 Approved by Council: 02-27-24 MAYOR'S REPORT n/a PROCLAMATIONS: GENERAL PUBLIC COMMENT OPPORTUNITY: After Deputy Mayor Higgins explained the process, she invited comments from the public. Ms. Barb Howard, Spokane Valley (via Zoom) spoke about property nuisance, delinquent property taxes, and used car sales going on in her neighborhood on illegal vehicles. Mr. Dan Allison, Spokane Valley, thanked staff for making the background of the agenda darker to reduce shadows. Ms. Gail Bougiovanni, Spokane Valley spoke about the Spokane valley arts council and noted that some of the art would be on display at the Farmers Market. Mr. John Hai—ding,Hai-ding, Spokane Valley also spoke about his thoughts on Measure I and that he wanted to hear from council regarding Measure 1. Mr. Rob Tupper, Spokane Valley, spoke about the amount of how much the council members were paid and noted that they may be underpaid. NEW BUSINESS: 1. Consent Agenda: Consists of items considered routine which are approved as a group. Any member of Council may ask that an item be removed from the Consent Agenda to be considered separately. Pro rased Motion: I prove to approve the Consent A enrlrr. a. Approval of Clairn Vouchers on October 10, 2023, Request for Council Action Form: $3,273,594.74. b. Approval of Payroll for Pay Period Ending September 30, 2023: $694,735.74. c. Approval of Council Meeting Minutes of July 11, 2023 d. Approval of Council Meeting Minutes of July 18, 2023 e. Approval of Council Meeting Minutes of July 25, 2023 It was moved by Councibnember Woodard, seconded and unanimously agreed to approve the Consent Agenda. 2. PUBLIC HEARING: #2 - 2024 Budget_-- Chelsic T-alor Deputy Mayor Higgins opened the public hearing at 6:35 p.m. Finance Director Taylor mentioned there very few changes since the previous draft budget book went out and those changes in blue font in the accompanying documents; she went through the PowerPoint discussing the estimated revenues and expenditures, FTE counts, general fund revenues and expenditures, other funds such as motor vehicle fuel tax and Real Estate Excise tax (REST), grant revenues, and funding challenges. Deputy Mayor Higgins invited public comment. Mr. John Hai—ding,Hai-ding, Spokane Valley said the inflation was the highest in years and the city should do all they can to maintain the money we have and save money for the roads. Mr. Rob Tucker, Spokane Valley spoke about inflation, the I % property tax and brought up Ivey points he recalled from City Manager Hohman's previous budget presentation. There were no further comments and Deputy Mayor Higgins closed the public hearing at 6:5lp.m. 3. First Reading: Ordinance 23-017 Property Tax Ordinance - Chelsic Tay1_or After City Clerk Patterson read the Ordinance title, it was moved by Councibnember Woodard and seconded to advance Ordinance 23-017 levying the 2024 regular property taxes, to a second reading. After Ms. Taylor gave a brief synopsis of the purpose of the ordinance and stated that it did not include the additional I % tax, Deputy Mayor Higgins invited public comments. Mr. Rob Tupper, Spokane Valley spoke about the need to begin taking the additional 1% tax for current and future needs and that our future needs will need future funds. Vote by acclamation: in favor: unanimous. Opposed: none. Motion carried. 4. Motion Consideration: Creation of New Finance Position — John Whitehead Chelsic Ta lor' It was moved by Councibnenrber Woodard and seconded to create the classification of Accounting and Finance Program Manager. This new item will be added to the Employee Position Classification matrix as Part of an upcoming Budget amendment. Ms. Taylor provided an overview of the request and stated it was not a new position, but a reclassification of an existing position. This reclassification would better detail the employees' current duties and would rebalance the current workload. Deputy Mayor Higgins invited Council Meeting Minutes, Formal: 10-10-2023 Page 2 of Approved by Council: 02-27-24 public comments; no comments were offered. Vole bY acclaination: iriftwor: unanitnous. Opposed,- none, A116flon carried ADMINISTRATI'VE REPORTS: 5. Retail Strategies Presentation — Susan Nielsen, Brookley Y�u- Ms. Nielsen introduced John Mark Boozer and Brooldey Valencia, both with Retail Strategies. Mr, Boozer and Ms. Valencia then went through their PowerPoint presentation explaining the retail growth for our demographic area, They also detailed potential retailers that would be good for our area and noted a few prospects that they had been in contact with. Mr. Boozer spoke about mall redevelopment and that it has become a recent hot topic in naany demographics across the county, but that ctirrently our local mall has most of the spots leased out and is still a desirable place for people to shop. Council discussed some of the retailers and industries that they would like to see in our area. Council thanked Mr. Boozer and Ms. Valencia for their presentation. 6. Valley Toorism Strategy —Mike Basinger, Jot non C sonsulting _eresentation Director Basinger introduced Charlie Johnson and John Flemming with Jonhson Consulting, Mr. Johnson and Mr. Flemining provided details on the Valley tourism strategies that included developing a strong tourism brand for the city, highlightilIg its unique assets and attractions, investing in marketing and promotion to attract visitors to the city, developing tourism products and attractions, such as a cross-country course at Flora Park and partricring with local businesses, and organizations to promote tourism. 7. Advance Agenda — Ma Y or -Haley There were no suggested changes to the Advance Agenda, INY ORMATION ONLY COUNCIL COMMENTS There were no additional council comments, CITY MANAGER COMMENTS City Manager I lohman provided an update on ARPA funnding—mental health funding. Mr, Hohnian spoke with Spokane County and they are fully funding the program that was previously discussed. Mr. Hohman is working with staff to schedule the annual meeting with the 4"' District Legislators and is currently looking at in id-Novernber. H'e also noted that the city hall project is going well and will be inspected tomorrow. At 8:40p.m, It was moved by Depul'Y Mcqor Higgins and seconded to exte[7d the couned meethilgfior on addition al 40 minutes. Vote b), acclamation: infiavor: unanimous. Opposed. none, Allotion carried. Executive Session: It was mioi)ed by Deputy 1fayor, HigArins, seconded and unanimously agreed to a(liourn into executive session, n- 30 minutes to discuss potential acquisition qfreal estate, and that no action will Ire taken upon return to open session. Council adjourned into executive session at 8:40 p.m. At 9:05p.in, Deputy Mayor Higgins declared Council out of executive session, at which time it was moved bl)), Councihnember Wick-, seconded and unanimously agreed to a�jortrn. ATTEST� Marei I"a terson, City Clerk Pam Haley, Maym--"' Comicil Meeting Minutes, Formal: 10- 10-2023 Approved by Comicil: 02-27-24 Page 3 of 3 Mard Patterson From: Ben Lund <benluncI1957@gmafl.corn> Sent: Tuesday, October 10, 2023 1:56 PM To: Council Meeting Public Comment Subject: Agenda item #2, 2024 (proposed) & #3 property tax [EXTERNAL] This email originated outside the City of Spokane Valley. Always use CaUtion when opening attachnierits or clicking links, Good evening. My name is Ben Lund. II am very grateful and thankful to tell people "I am from the City of Spokane Valley, How about you? We live in a great city. From that staff at city hall, management to receptionist. They are kind and helpful. Rest assured, you could be a business owner, CFO, employee, retired or a a politcal candidate. They will implement and enforce the laws and regulations equally. We all should also be greatfW for our city Councelrnan. To have a city that A) has a surplus, B) well maintained roads and support C) planned growth. Example is the 700 acres in, industrial park that is filling up with good companies that offer good paying jobs. Bike and hiking trails, Dog parks, etc to support our youth, so they can call Spokane Valley their home as well. Yes we are very blessed, Some of in this room feel our city is mismanaged, need changed and no tax increases to maintain our level of growth, life styles and keep attracting others. That simple is a very inaccurate mindset and inaccurate information. Changed to what? The City of Spokane. No way, no thank you. They are a complete disaster on many levels, deficits instead of surplus, misappropriation of funds, adgenda based legislation instead of what good for the community, etc. The facts are (I am 65) and we are living in the highest inflation in my life. How about you? Most unsafe community I have ever experienced. We have increased in costs in every direction. Therefore our budgets have to increase. Based on the great track record Our Councelman have done, i believe they have the community interest in their heart. The question is, do you want to keep Our standards, growth, surpluses, great roads, etc. Or, do want to keep an inaccurate view that we can do all the above w/o increasing taxes? Be like the City of Spokane. I support increasing the marginal increase in property taxes to insure Spokane Valley continues well managed and sustainably funded growth,. Marci Patterson From: Karin Morris <karin_morris19@hotmaH.corn> ,Sent: Tuesday, October 10, 2023 12:28 PM To: Council Meeting Public Comment Cc: Ben Wick; Pamela Haley Subject: Written Public Comment for, City Council Meeting tonight, 10/10/23 - re: 2024 Property Taxes, Ordinance 23-017 Importance: High [EXTERNAL] This email originated outside the City of Spokane Valley, Always use caution when opening attachments or clicking links. Dear Marcy, I am unable to attend the City Council meeting tonight at CenterPlace and have written comments to please read into the record at the appropriate time. It is under New Business, #3. Appreciate your help, thank you! Dear Mayor Haley and City Cooncil, I have concerns regardiing any new property tax levy increases in 2024 and would encourage the CounciHo decide not to pursue any addiflonal property I -axes to Spokane Valley citizer'is. Thank you very much for, your consideraHon. Karin Morris Spokane Valley Resident I First Reading Ordailwice 23-017 Property Tax Ordinance — Clielsie Taylor [public comment opportuni Ordinance 23-0,17 Prop cl, art -� Tay Q& inance n pliq Fluron 6 0 01 p. ru��. E N E R.A. L P'U B L I C C 0 M ME NT 0 IP P 0 lklF U N IT Y THIS IS FOR GENERAL PUBLIC COMMENTS YOUR SPEAlUNG TIME WILL GENERALLY BE LIMITED TO THREE MINUTES You may sign in to speak but it is not necessaty, as the Mayor will afford the public the opportunity to speak. NAME TOPIC OF CONCERN YOU YOUR CITY OF RESIDENCE PLEASE PRINT WILL SPEAK ABOUT ........ - ------ S lozk I 'v vi/lA 'c", C ...... . ....... ........... . . ... ........... . . . .............. . ........... Please nole that once hif6rinalion is entered on eh isfij,nn, it becoones a publicrecord siol�jevl lo public divehm(re., Placeholder for Table of Contents 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 Objectives The City's financial objectives are: 1. Adopt a General Fund Budget with recurring revenues equal to, or greater than recurring expenditures. 2. Maintain a minimum General Fund Ending Fund Balance of at least 50% of the recurring expenditure budget. This is adequate to meet cash flow needs and is the equivalent of six months of general fund operations. 3. 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. City Manager's Budget Messagl? 2024 Annual Budget I Dear Citizens, Mayor and City Council of Spokane Valley: 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. 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 hiistoric 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: Recurring. RevenuesJ IU0660465 2024 compared to 2023 10.45% 7.99% 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 Safety Costs Over the years Council has consistently committed to the maintenance and at times enhancement of public safety service levels and this is again reflected in the 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 60.8% of the 2024 General Fund recurring expenditure budget ($35,251,248 / $57,976,579). • It is equivalent to 255% of anticipated 2024 property tax collections ($35,251,248 / $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: General Fund #001 Street O&M Fund #101 Street Capital Projects Fund #303 Stormwater Fund #402 Stormwater Capital Projects #4021#403 alfference 2023 2p24 Betv�iq r Budget as New 2024 2023 and Amended.' Postlan� Bud et 2024 81.870 2.00 83.870 2.00 9,500 0,00 9.500 0.00 11.50 0.00 11.50 0.00 6.53 2.00 8.53 2.00 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 21.79% 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 1 116.25 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 REET 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 o 2021 - $1,909,947 0 2022 - $1,959,667 0 2023 - $2,071,300 (budgeted) 0 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. Balancing the cost of pavement preservation against other transportation and infrastructure needs • Pavement preservation has historically been financed from a combination of sources including: o General Fund dollars, o Street O&M Fund dollars, 0 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, 0 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. a Following is a table that reflects pavement preservation related revenues over the 14- year period 2011 through 2024: Fund 4A1 1A1 .11).+: s: 123 3R113A2 3fA': Street Civlc Fac:' : Civic Fac, General: Street O&M Wear E= a Replace, RE;BT 1&2 Capital Grants TofaE Actual 2011 584,681 0 0 0 0 500,000 0 1,084,681 2012 2,045,203 0 0 0 0 0 0 2,045,203 2013 855,857 282,000 0 616,284 300,000 0 35,945 2,090,086 2014 888,823 282,000 0 616,284 368,944 0 2,042,665 4,198,716 2015 920,000 206,618 0 616,284 502,098 0 835,224 3,080,224 2016 943,800 67,342 0 559,808 730,572 0 1,654,698 3,956,220 2017 953,200 67,342 0 0 1,320,956 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 B udg et 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 5,662,530 2,408,660 15,142,505 500,000 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 (REST) collections towards pavement preservation. During this time frame we recognized that when the economy inevitably waned in the future, so too would REST 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 1 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 FINANCE DEPARTMENT Chelsie Taylor, Finance Director 10210 E Sprague Avenue 0 Spokane Valley WA 99206 Phone: (509) 720-5000 0 Fax: (509) 720-5075 ♦ www.spokanevalley.org TO: City Manager and Members of the City Council FROM: Chelsie 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 Operational Guide The budget of the City reflects its operation, Activities of each City function and organization have been planned, debated, formalized, and described in the following sections. This process will help to maintain an understanding of the various operations of the City and how they relate to each other and to the attainment of the policy issues and goals of the City Council. 3. It is a Link with the General Public The budget provides a unique opportunity to allow and encourage public review of City operations. The budget describes the activities of the City, the reason or cause for those activities, future implications, and the direct relationship to the citizenry. 4. It is a Legally Required Financial Planning Tool The budget is a financial planning tool, which has been its most traditional use. In this light, preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of the Revised Code of Washington (RCW), The budget must be adopted as a balanced budget and must be in place prior to the beginning of the City's fiscal year, The budget is the legal authority to expend public monies and controls those expenditures by limiting the amount of the appropriation at the fund level. The revenues of the City are estimated, along with available cash carry -forward, to indicate funds available. The budget considers unforeseen contingencies and provides for the need for periodic adjustments. 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 City moved to a Budget development process that consciously reviews service levels in each department and determines the appropriate level of funding that meets Council goals relative to available resources. 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 Councillconstituent 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 • #110 — Homeless Housing Program 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, iypes 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 Type 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 Accountin 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 Bud eta 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% * E 2.30% local tax Juvenile Jail 0.10% * Mental Health 0.10% * Law Enforcement Communications 0.10% * Spokane Transit Authority 0.80% * 8.90% * Indicates voter approved sales taxes. • Criminal Justice Sales Tax Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes, such as the City's law enforcement contract. This tax is authorized at 1/10 of 1 % of retail sales transacted in the County. Of the total amount collected, the State distributes 10% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the County and cities within the County, • Public Safety Sales Tax Beginning in 2005, an additional 0.1 % voter approved increase in sales tax was devoted to public safety purposes. This 0.1 % was approved by the voters again in August 2009. Of the total amount collected, the State distributes 60% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the cities within the County. Gamblinc�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 Safes 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 as 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 1 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 1 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 $1,200,000. 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. Homeless Housing Pro ram Fund #110 In 2023 Council passed Resolution #23-009 to declare Council's intent to operate a local homeless and housing program and assume collection of available document recording fees for this purpose. As part of operating a homeless and housing program, the City first needed to form a Homeless Housing Task Force and adopt a five-year homeless housing action plan that identifies how the City will work to eliminate homelessness consistent with the State's adopted strategic plan. Document recording fees are collected by Spokane County and passed through to the City based on the City's proportionate share of real estate excise tax (REST) collected on a monthly basis. 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 in December 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. REST 1 Capital Proiects 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 Proiects 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 imp osed 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: 0 30,000 0 0 4,592,923 0 0 0 398,950 0 0 0 0 0 897,312 440,437 160,000 0 0 0 1,021,900 0 1,170, 350 1,170, 350 0 0 801 182,500 86,500 0 0 0 700,000 0 0 0 'Total I 0 30,000 0 4,592,923 0 398,950 0 1,337,749 220,000 380,000 0 3,362,600 806,792 990,093 0 0 To#aE ©ut i 6,960,273 30,000 2,068,463 1,793,287 1,026,792 86,500 700,000 11,878,815 Total in 11,878, 815 Total out 0 #001 — General Fund is budgeted to transfer out $6,960,273 includin $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 budgeted 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 $106.4 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. n $3.2 million in Fund #314 — Railroad Grade Separation Projects. o $1.5 million in Fund #402 — Stormwater Management Projects. a $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 29 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 $33,709,600 which reflects an increase of $3,154,600 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 $57,976,579 as compared to $53,685,640 in 2023. This is an increase of $4,290,939 or 7.99%. • 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 ($3,362,6001$56,954,679 = 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 REST 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 $4,339,521. • Total 2024 expenditures are anticipated to exceed total revenues by $707,902. • The total unrestricted General Fund ending fund balance is anticipated to be $41,547,349 at the end of 2024 which is 71.66% of total recurring expenditures of $57,976,579. Our goal is to maintain an ending fund balance of at least 50.0%. Highlights of Other Funds Revenues • Motor vehicle fuel tax (MVFT) revenue that is collected by the State and remitted to the City is estimated to be $1,958,900 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 '/% 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 $1,200,000 for Professional Services. Fund #301 — REET 1 CapitalProjects 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 1 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 Protects 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 1 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 Protects 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 o $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 Overview City's Foundation 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: - 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. - We solicit the City Manager's support in conducting the affairs of the City with due regard far: 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: - Be Respectful o Demonstrating courtesy and professionalism o Listening effectively o Responding in a timely manner o Exemplifying a no -surprise atmosphere Be Knowledgeable o Fostering a team -oriented approach o Providing alternatives o Anticipating questions o Having and/or knowing your resources o Being organized Be Welcoming o Acknowledging customers when they enter o Steering customers in the right direction o Promoting an enjoyable work environment o Maintaining a clean and uncluttered work environment a Treating people as individuals Financial Projection This budget document 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. 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 2024 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. 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 Financial Projection is an imperfect tool and this is precisely why it is updated on an ongoing basis. The following General Fund financial projection is being created following a period of relatively robust tax collections that have continued due to economic stimulus provided during the COVID- 19 pandemic as well as high inflation. The high levels of inflation have kept sales tax collections at high levels while also increasing City costs. It is possible that continued inflation may change consumer spending habits in a way that will negatively affect sales tax collections in the future, which may change the outlook shown in the projection in the future. Table 1.1, page 1 CITY OF SPOKANE VALLEY, WA Gonerat Fund Budget Projection IRECU,RRING ACTIVITY Revenues Property Tax Sales Tax Sales Tax - Public Safety Sales Tax - C4minal Justice Gambling Tax and Leasehold Excise Tax Franchise Fees/Business Registration State Shared Revenues Fines and ForfeitureSIPublic Safety Community and Public Works Recreation Program Revenues Grant Proceeds Miscellaneous Department Revenue Miscellaneous & Investment Interest Transfers in - #105 (h/rn tax-CP advertising) Total Recurring Revenues, Expenditure City Council City Manager City Attorney City Services Public Safety Deputy City Manager Finance Human Resources Information Technology Facilities Community & Public Works - Administration Community & Public Works - Engineering Community & Public Works - Building Economic Development Planning Parks & Rae - Administration Parks & Rec - Maintenance Parks & Rec - Recreation Parks & Rae - Aquatics Parks & Rao - Senior Center Parks & Rec - CenterPlace General Government Transfers Out - #204 (2016 L TGO debt service) Transfers out - #309 (park capital project,$) Transfers out - 0311 fpavementpreservalion) Transfers out - #501 (IT equip reserve) Transfers out - #502 (insurance premium) Totat Recurring Expenditures Recurring Revenues Over (Under) Recurring Expenditures NONRECURRING ACTIVITY Revenues Grant Proceeds Total Nonrecurring Revenues Expenditures General Government - IT capital replacements Public Safety (UTW Facilities (FradnO repairs & improvements) Facilities (electric man-fift) Facilities (CenterPlace repairs& improvements) Parks & Rec (replace banquet chairs atCP) Parks & Rao (motorized shades for Great Room) Transfers out - #10 1 (Street Fund operations) Total Nonrecurring Expenditures Nonrecurring Revenues Over (Under) Nonrecurring Expenditures 11011 pf2023 1 13,,824,900 14,124,900 14,424,900 14,724,,900 15,024,900 2 33,709,600 34,046,700 34,727,600 35,769,4130 36M2„500 3 1,600,800 1,616,800 1,649,100 1,69800 1,749,600 4 2,818,500 2,846,700 2,903,600 2,990,700 3,080,400 5 48,5,000 499,600 514,600 530,000 545,900 6 1,370,000 1,411,100 1,463,400 1,497,000 1,541,900 7 2,469,400 2,543,500 2,619,800 2,698,400 2,779,400 8 500,600, 505,,600 510,700 515,800 521,000 9 3,481,900 3,586A00 3,694,000 3,804,800 3,918,900 10 607.200 625,400 644,200 663,500 683A00 11 120,0'00 120,000 120,000 120,0013 120,000 12 87,000 87,900 88,300 89,200 90,100 13 1,211,200 1,211,200 1,211,200 1,211 ,2130 1,211 ,200 14 30,000 30,000 30,000 30,000 30,000 62,316,100 63,255,800 64,591,400 66,343,500 68,139,200 15 721,407 743,000 765,300 788,300 811,900 16 863,883 889„800 916,500 944,000 972,300 17 932,980 961,000 989,800 1.0,19,500 1,050,100 18 1,301,725 1,340,800 1,381,000 1,422,400 1,465,100 19 35,261,248 36,300,800 37,398,100 38,520,000 39,675,600 20 596,023 612,90'0 631,300 650,200 669,700 21 1,422,458 1,465,100 1,509,100 1,554.400 1,601,000 22 380,533 391,900 403,700 415,800 428,300 23 446,178 459',600 473,400 48T600 502,200 24 1,313,685 1,353,100 1,393,700 1,435,500 1,478,600 26 400,427 412,400 424,800 437,500 450,6,00 26 2„01 5,430 2,075,900 2,138,200 2,202,300 2,268,400 27 2,240,956 2,308„200 2,377,400 2,448,700 2,522,200 28 1,189.806 1,225,500 1,262,300 1,300,200 1,339,200 29 1,081,090 1, It 3,500 1,146,900 1,181,300 1,216,700 30 720,793 399,350 401,250 401,450 401,500 31 1,398,583 1,440,500 1,483,700 1,528,200 1,574,000 32 346,310 356,700 367,400 378,400 389,800 33 56%200 401,400 401,150 398,950 401,550 34 33,994 34,000 34,000 34,000 34,000 35 675,980 682,700 68'9'500 696,400 703,400 36 1,707,540 1,758,800 1,758,800 1,758,800 1 , 758,800 37 398,950 401,550 398,750 397,750 401,600 38 '160,000 160,000 160,000 160,000 160,000 39 1,021,900 1,032.100 1,042,400 1,052,8010 1,063,300 4'0 86,500 86,500 86,,500 86,500 86,500 41 700,000 721,000 742,600 764,900 787,800 57,976,579 59,136,100 60,777,550 62,465,850 64,214,150 4,33%521 4,119,700 3,8,13,850 3,877,650 3,925,050 325,000 325,000 152,500 0 0 0 0 36,000 0 0 0 0 155,000 0 0 0 0 20,000 0 0 0 0 241,000 0 0 0 0 150,000 0 0 0 0 25,0'00 4,592,923 0 0 0 0 5,372,423 0 0 0 0 (5,047,423) 0 - 0 0 0 EXCESS (DEFICIT) OF TOTAL REVENUES OVER (UNDER) TOTAL EXPENDITURE'S (7071,002) 4JI9,100 3,813,850 ESTIMATED BEGINNING UNRESTRtCTEDFUND BAL. 42,255,251 41,547,349 45,667,049 49,480,899 53,358,549 ESTIMATED ENDING UNRESTRICTED, FUND BAL, 41,547,349 45.667,049 49,4130,899 53,358,549 57,283,599 Ending fund balance as a % or recurring expenditures 1 71,66%1 77,220/.1 81 410/61 Projection Assumptions Projection assumes: plus new construction in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, o I An increase of 2 An increase of 3 An increase of 4 An increase of 5 An increase of 6 An increase of 7 An increase of 8 An increase of 9 An increase of 10 An increase of 11 An increase of 12 An increase of 13 An increase of 14 An increase of 0.00% $300 1,00% 2,00% in 2026, in 2026, in 2026„ in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, 2026, 1.00% 2.00% 1.00% 3.00% 2.00% 100% 100% 3.00% 3.00% 3.00% 1.00% 1.00% 3.00% 3M% 0.00% 100% 3.00% 0.00% 050OX 0�001 1,00% 0,00% OM% 0,001in 15 An increase of 16 An increase of 17 An increase of 16 An increase of 19 An increase of 20 An increase of 21 An increase of 22 An increase of 23 An increase of 24 An increase of 25 An increase of 26 An increase of 27 An increase of 28 An increase of 29 An increase of 30 An increase of 31 An increase of 32 An increase of 33 An increase of 34 An increase of 35 An increase of 36 An increase of 37 An increase of 38 An increase of 39 An increase of 40 An increase of 41 An increase of in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, in 2025, in 2025„ in 2025„ in 2025, in 2025, in 2025, in 2025, in 2025, in 2025', in 2025, in 2025, in 2025, in 2025, in 2025„ in 2025, in 2025, in 2025, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026', in 2026, in 2026, in 2026, in 2026„ in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, 02708 [ffrojection Pro eofion year through 2028 3.00% in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and 3.00% 3,00'% in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 3,00% 3.00% 3,00% 3,00% 3,00% 3.00% 100% 3.00% 3.00% 1,00% 1M% 3,00% 3.00% 3. 00'% 3.00% OM% OM% 1.010% 1.00% 0.00% 0.00% 0.00% 0.00% Table 1.1 Financial Forecast and Program Impact Summary in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027, and in 2027„ and in 2027„ and in 202'8 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 in 2028 The General Fund forecast for the years 2025 through 2028 uses the adopted 2024 Budget as a beginning point and currently assumes levels of service that are identical to those provided by the City in 2024, Rather than a hard and fast prediction of the City's future finances, this is a planning tool that allows us to determine how best to match existing and proposed programs and levels of service with anticipated financial resources and make adjustments if necessary, It is noteworthy that the Estimated Beginning Unrestricted Fund Balance figure listed in 2024 is as of October 9, 2023, and is based upon preliminary and unaudited figures. As we progress through the process of "'closing the 2023 books" we anticipate this figure will change due to the fact we will continue to record both 2023 revenues and expenses as we become aware of them. Wil IIII W311111 III I I 1 1111 *The figures for 2023 and 2024 reflect adopted budget estimates, 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, the cable franchising process, and the pavement management program. Community meetings are used to keep citizens informed on a variety of projects includiingi, planning discussions, capital projects, and the annual budget development process to name a few. The City Council also provides for two separate general public comment periods during Formal Council meetings which are held on the second and fourth Tuesday of each month and allows public comment on all action items. 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 througih 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 feet 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 in order 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, CenterPlace Marketing Plan, Parks Master Plan, Streets Master Plan (Pavement Management Program) and the Business Plan, Department Descriptions The City of Spokane Valley incorporated March 31, 2003, as a non -charter code city and operates under a Council-M a nagerform of govern me nt. 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. There are seven positions on the City Council, all of which are at -large Missioni, positions. At -large means all Councilmembers represent all the citizens of the City versus each Councilmember representing a specified area within the City. Councilmembers are generally elected to four-year terms, with elections held To be responsive, every two years. For continuity, position terms are staggered by two years so focused on customer that all positions are not open for election at the same time. service, open to the Pursuant to RCW 35A.13.030, biennially the members choose a chair of the public, progressive, Council who receives the title of Mayor, The Mayor presides over all meetings e ffic ient, lean, fair and is recognized as the head of the City for ceremonial purposes, and committed to In addition to the position of Mayor, pursuant to RC'W 35A.13,035, a Mayor providing a high pro ternpore or Deputy Mayor is chosen by the Council, This position runs in quality of life. concert with the position of Mayor and fulfills the duties of the Mayor during any absence or disability of the Mayor, Mayor Parn Holey DepotyNfoyoi Rod kiiygins positiol) 5 Position I Brondi Peetz Ame Woodard Ben Wick Position 2 Positiot? 3 Position 4 TO? Hottenburg burr Podden Position 6 Position 7 E= 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 linkage among citizens, the City Council, City departments and other government agencies. The City Manager Department includes the City Clerk. Additionally, the Human Resources, City Services, Community and Public Works, and Economic Development departments are included in the City Manager's oversight. These departments work directly with all other departments and have their own mission statements and goals. As the City's Chief Executive Officer, the City Manager has overall responsibility for policy development, program planning, fiscal management, administration, and operation of all City functions, programs and activities. The City Manager's administrative direction is provided by the City Council. The City Manager assesses community and citizen needs to ensure objectives and priorities are focused to meet those needs in an effective, cost-efficient manner; directs development and implementation of initiatives for service quality improvement; provides, daily leadership and works with the City's management team to ensure a high-performance, service -oriented work environment consistent with sound management principles. All City employees, report directly or indirectly to the City Manager. Police services are contracted through the Spokane County Sheriff's Department with the Spokane Valley Police Chief reporting to the City Manager. Essential Services,: • Diirects 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 plansfor City services and programs. • Monitors status of contracts. • Develops and recommends adoption of the annual budget. • 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. • Acts as the Emergency Management Coordinator for the City. • Monitors staff performance on qualitative and quantitative measures. • Participates with local, regional, state, and national jurisdictions to represent Spokane Valley's interests; and • Maintains good working relationships with Community constituents, City Clerk The City Clerk's Office, which consists of the City Clerk and Deputy City Cleric, 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 hid 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. 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, intlerlocal agreements, franchises, leases, agreements, and real estate transactions; and supports departments To assist in implementing in enforcing associated laws, The Office of the City Attorney also Council policy by provides specialized employee training regarding existing laws, providing clear legal The Office of the City Attorney staff consists of three full-time direction and meaningful attorneys, one administrative assistant and from one to three legal assistance to Council, and interns. The daily work largely consists of providing timely advice on a to staff who implement full range of municipal issues to City staff and the City Council. City programs. Maintain Essential Services: a positive and'creative 0 Negotiate and draft and/or review all contracts. 0 Negotiate and draft franchise agreements with utility providers. workplace. 0 Meet and negotiate with Spokane County on service contracts. 0 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 (easements, deeds, acquisitions, etc.). Participate on the Governance Manual Committee. 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. To provide commonsense Public Safety Service Contracts Administered: and meaningful approach a Animal Control N Detention Services to public safety services in a District Court order to protect lives and ® Emergency Management property, providefor ® Law Enforcement M Sheriffs Community Oriented Policing Effort (SCOPE) accountability., and instill 0 Spokane Regional Emergency Communications (SREC) trust in government, z Pretrial Services m Prosecutor Services w Public Defender Public safety services account for more than 60% of the City's recurring expenditures. The majority Of public safety funding is directed to Law Enforcement services. Given the amount of funding directed towards public safety and particularly Law Enforcement, details regarding services is important to include in the budget to provide information regarding the Spokane Valley Police Department's structure, the costs for various service units, and the performance received. Details of the Law Enforcement services provided under the Interlocal Agreement are included on the following pages, Table 1. Spokane Valley Police Department Staff in ursuant to Interlocal Agreement 2020 2021 2022 2023 2024 Change +/- Dedicated Administrative 3 3 3 3 3 Patrol 61 61 61 61 61 Traffic 7 7 7 7 7 Community Services 1 1 1 1 1 8ehaviorial Health' 1 2 2 2 2 Homeless Services 0 0 1 1 1 Domestic Violence 1 1 1 1 1 School Resource Officer 4 4 4 4 4 SVIU (Property and Drug Investigations) 12 12 12 12 12 Total Dedicated 90 91 92 92 92 Shared (Split with County) Investigations 3 3 3 3 3 Major Crimes 7 7 9 9 9 Sex Crimes 8 8 8 8 8 Investigative Task Force 1 1 1 1 1 Regional Intelligence Group 1 1 1 1 2 +1 Joint Terrorism Task Force 1 1 1 1 1 Safe Streets (Drugs and Gangs) 5 5 1 5 5 5 Emergency Operations Team 2 2 2 2 2 Administration (Technical and PIO) 2 2 2 2 2 Professional Standards 1 1 1 1 1 Training 4 1 4 4 4 4 Total Shared 1 35 1 35 1 37 1 37 38 Table 2. City Costs by Spokane Valley Police Department Service Unit Service Unit 2024 % Dedicated Patrol $ 12,556,353 42.4% SV Investigative Unit $ 2,708,096 9.1% Traffic $ 1,549,960 5.2% Valley Command Staff $ 1,102,767 3.7% Vehicles $ 870,000 2.9% K-9 $ 778,871 2.6% School Resource Officers $ 700,942 2.4 / Domestic Violence $ 310,761 1.0% Community Services $ 220,287 0.7% Subtotal $ 20,798,036 70.3% Shared Investigations $ 3,421,956 11.6% Property Drugs (Safe Streets) $ 1,108,397 3.7% Regional Intelligence Group $ 706,005 2.45/o Emergency Operations Team $ 178,009 0.6% Subtotal $ 5,414,368 18.3% Special Units SWAT $ 238,523 0.81YG Tactical Team $ 71,695 0.2% Helicopter $ 69,043 0.2% Explosives Disposal $ 50,069 0.2% Subtotal $ 429,330 1.5% Support Dispatch $ 1,397,044 4.7% Records $ 551,814 1.9% Forensics $ 536,025 1.8% SCOPE $ 191,088 0.6% Property Room $ 160,504 0.5% CAD/RMS Matinenance $ 116,232 0.4% Reservists $ 7,405 0.0% Subtotal $ 2,960,113 10.0% Total $ 29,601,847 100.0•/0 ("- Training, PIO and Fleet costs are included in units above. Table 3. Workload indicators and Performance Measures(pursuant to Interlocal Agreement) 2019 2020 2021 2022 Average Workload indicators Citizen Calls for Service 48,296 46,287 51,038 51,193 49,204 Calls with Deputy Response 30,434 29,563 28,940 29,217 29,539 Deputy -Initiated Incidents 19,116 15,156 11,133 12,935 14,585 Incidents Requiring Documentation 12,390 10,992 10,511 11,885 11,445 Total Deputy Involved Incidents 49,550 44,719 40,073 42,152 44,124 Traffic Stops 10,947 7,878 5,658 5,791 7,569 Arrests 2,717 2,362 1,841 2,303 2,306 Collisions Responded To 1,780 1,468 1,771 1,767 1,697 Traffic Infractions 3,434 2,192 2,559 2,866 2,763 Traffic Stops with Criminal Charges 2,068 1,856 1,391 1,609 1,731 Property Crimes 6,527 6,520 6,180 6,589 6,454 Person Crimes 1,415 1,481 1,239 1,371 1,377 Cases Investigated 756 2,095 2,096 2,383 1,833 Charges Filed 483 1,507 412 735 784 Cases Reviewed 4,234 6,992 6,107 6,321 5,914 Performance Measures Collisions Response Rate 62% 62% 59% 57% 60% Collisions Per 1,000 population 28.49 27.93 27.52 26.85 27.70 Property Crimes Per 1,000 64.66 63.32 59.14 61.52 62.16 Person Crimes Per 1,000 14.02 14.38 11.86 12.80 13.26 $ Value of Recovered Items $100,923 $243,334 $1,275,416 $ 447,728 $ 516,850 % of reviewed cases investigated (Property) 18°% 30% 34% 38% 30% Citizen Complaints/1,000Incidents * 0.49 0.13 0.33 0.40 0.34 % of Complaints Sustained 8.33% 16.60% 29.00% 25.009/o 19.73% % Use of Force Within Policy 99.50% 100% 100% 100% 100% Avg. Response Time Priority 1 0:05:11 0:04:51 0:09:55 0:06:39 Avg. Response Time Priority 2 0:17:07 0:23:24 0:28:45 0:23:05 Avg. Response Time Priority 3 0:38:48 0:48:16 0:55:33 0:47:32 % of Incidents Deputy -initiated 39% 34% 28% 31% 33% Average Day/Night Platoon Staffing 6.13 6.30 6.22 Average Powershift Platoon Staffing 1.61 0.92 1.27 The Deputy City Manager works under the general direction of the City Manager and works with the City's 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 Manager and City Council, and the coordination of the implementation of approved services, The Deputy City Manager performs operations oversight for Contract Administration, with a primary focus on the City's Public Safety operations, and the IT division. The Deputy City Manager also oversees the Parks & Recreation Department, Finance Department, and the Office of the City Attorney. Essential services: Works with the City Manager, department and division heads in planning, organizing, coordinating and implementing services affecting assigned areas of responsibility. Coordinates with other directors of City services on matters affecting their areas of responsibility. Briefs the City Manager on issues of concern in the divisions and departments and functions in assigned area of responsibility to assure proper action. Meets and corresponds with various citizens, professionals, Businesses and other groups to answer questions and secure their assistance in carrying out various services. • Coordinates the preparation of the annual budget for departments within assigned areas. • Reviews results of major studies and coordinates the preparation of reports and recommendations, • Attends Council meetings and reports on activities for which he is responsible as requested by the City Manager; confers with officials of city, county, state and federal agencies regarding plans and priorities for existing and planned services. • Demonstrates continuous effort to improve operations, decrease turnaround times, streamline work processes, and work cooperatively and jointly to provide quality seamless customer service. Mission To assist the City Council, City staff and citizens in the areas offinancial planning, budgeting, financial reporting and overall stewardship of the City "s resources. The Finance 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, and investing. 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 and general accounting. Essential Services: • Budget development and monitoring. • Preparation of periodic budget amendments. • Treasury control and management of the City's cash and investment portfolio. • Debt financing and management. • Collaboration with Community and Public Works staff on financing options for capital projects. • Internal and external financial reporting including preparation of the Annual Financial Report. • Coordination with the Washington State Auditor's Office for the City's annual audit which on average represents approximately 800 auditor hours each year. • General ledger accounting. • Cash recelpting including preparation of daily deposits for City departments. • Tracking and receipting telephone utility tax payments. • Tracking aind receipting quarterly gambling tax payments. • Processing payroll and accounts payable for 116.25 full-time equivalent employees as well as seasonal and temporary employees. • Process approximately 4,000 accounts payable checks. • Project accounting, including grant accounting and processing reimbursement requests. • Advertise and cal] for applications for outside agency grants For both social service and economic development agencies. • 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, NNEMEMENEENMW The office, along with the Wellness Committee, continues to achieve the WellCity Award by developing a qualified Wellness Program which Mission is anticipated to reduce employee health care expense by more than $35,000 per year. To promote an The Human Resource office also provides Risk Management services employment environment to the City in the identification, assessment and prioritization of risks that supports the mission followed by coordinated and economical application of resources to of the City and the minimize,, monitor and control the probability and/or impact of such risks. Further, the Human Resources Manager functions as the development of its Americans with Disabilities Act (ADA) coordinator guiding the City's employees. 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, Essential Services-, ■ Employee recruitment. ■ Labor Relations, ■ Risk Management. ■ ADA Coordination & Consultation, Employee training, ■ Employee law compliance, ■ Compensation administration. ■ Policy development and administration, ■ Employee Wellness Program. ■ Performance management, Benefit administration. ■ Employee on -boarding; and Title W Coordination & Response Information technology responsibilities include: a Design, maintain and support of City's data and voice network. 0 Manage, procure, and support cellular phones and mobile devices. ■ Research, order, deliver, repair and maintain all desktop, tablet, laptop and peripheral equipment. ■ Maintenance of all primary computer applications including the Mission financial management and permitting systems; and ■ Broadcasting of City Council meetings which entails the Information technology acq,uisitiion and ongoing maintenance and support of the (IT) group seeks to necessary related hardware and software, as well as working understand technology with the vendor involved with actual recording of the meeting. and how it can best serve Essential Services-, internal and external IT users. ■ Secure and support the City's data and voice network to allow staff to provide services to the public. Ensure public meetings are presented online in real time,. The City Services Administrator provides management and oversight of the City's Facilities Department,, 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 as well as any other City facilities as they are acquired. Essential services: ■ Manage janitorial, landscaping, and repairs for all facilities. Perform required testing of emergency systems at all facilities. • Coordinate routine maintenance of all systems such as HVAC, • Assist other City departments in purchasing of furniture. 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 implernenting 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 Division 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 (CIP) plans, designs, and constructs new facilities and maintains, preserves, and reconstructs existing facilities owned by the City of Spokane 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 of grant requests forfederall and state funding sources, • Implement the Pavement Management Program, ® Develop the annual Six Year Transportation Improvement Program (TIP) and the update of the current year TIP. • Manage Capital Projects in: accordance 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. ■ Ensure compliance with grant agency requirements. • Coordinate with Spokane Regional Transportation Council (SRTC) and other local, regional, and state jurisdictions on the metropolitan transportation plan, regional transportation policies and projects, ® Collaborate with Street Maintenance, Stormwater, 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 City's development code and design standards pertaining to construction activities, ensuring adherence to federal and state requirements, as well as the City's adopted Comprehensive Plan. As the City does not have surveyors, a surveying consultant reviews all surveying information provided in plats, binding site plans (BSPs), 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 diividedl into two sections, the Building Section, and the Code Enforcement Section. i Buildling 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. a International Building Code. a International Residential Code. 6 International Mechanical Code. 0 International Fuel Gas Code. N Uniform Plumbing Code. M 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. 0 Accessibility (handicap) plan review, M Commercial and residential construction inspection. 8 Permit intake, processing, and issuance. N 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 model 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 Economic Development Department strengthens and builds Community identity by administering business retention, expansion, and pirecruitment; 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 ll closely with the City Administration. The sections below provide additional information for the Economic Development Department Mission programs, To strengthen Essential services: commOnity, create a a Encourage a diverse and stable business environment. successful business • Establish and maintain communication with various entities to climate and build promote and facilitate the, implementation of the City's economic economic vitality. 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. ® 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 aind 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. 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 Plana, 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. MM arks & e c crelation Mission To, enrith the quality of 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. 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 p,rocedures. ■ 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. Issues and Administers City Special Event permits. Recreation Recreation Vision To deliver a diversified recreational and educational experiences for al/ 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 50f 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 recreational 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, WinterRoadwa,y 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 partialfall sweep, performed in conjunction with the stormwater management program. The contract for storm drain cleaning is responsible for cleaning drywells, catch basins, culverts, sale 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. 2024 Budget Figures and Schedules CITY OF SPOKANE VALLEY, WA 2024 Budget Summary ''' '- t;$tTrrliated _ Estftnated: Baginnln0 Endfng Fund Fund Tatat Fund Ai�nuaf Appiopr]$t>on Funda:. �' �9 . r .Balance Rgv.:.enues. , " Sour eTi.. roPTfatfo s .:: T3afa>tce = . General Fund 001 42,255,251 62,641.100 63,349,002 63,349,002 41,547,349 Street Fund 101 1,757,439 9,401,123 11,158,562 9,623,274 973,457 Paths & Traits Fund 103 47,168 9,200 56,368 0 56,368 Hotel/Motel Tax - Tourism Facilities Fund 104 4,739,903 680,000 5,419,903 0 5,419,903 Hotel/Motel Tax Fund 105 553,519 910,000 1,463,519 1,282,200 181,319 Solid Waste 106 1,128,645 290,000 1,418,645 290,000 1,128,645 PEG Fund 107 231,782 66,000 297,782 73,000 224,782 Affordable & Supportive Housing Safes Tax Func 108 777,669 208,000 985,569 0 985.569 Tourism Promotion Area Fund 109 400,000 1,200,000 1,600,000 1,200,000 400,000 Homeless Housing Program Fund 110 0 640,000 640,000 0 640,000 CenterPlace Operating Reserve Fund 120 300,000 0 300,000 0 300,000 Service Level Stabilization Fund 121 5,500,000 0 5,500,000 0 5,500,000 Winter Weather Reserve Fund 122 532,880 6,000 538,880 500,000 38,88o LTGO Bond Debt Service Fund 204 0 950.550 950,550 950,550 0 REET 1 Capital Projects Fund 301 5.133,191 1,590,000 6,723,191 2,068,463 4,654,728 REET 2 Capital Projects Fund 302 4,516,368 1,600,000 6,116,368 1,793,287 4,323,081 Street Capital Projects 303 1,943,151 8,875,775 10,818,926 8,875,775 1,943,151 Park Capital Projects Fund 309 177,301 380,000 557.301 220,000 337,301 Civic Facilities Capital Projects Fund 310 15,424 1,200 16,624 0 16,624 Pavement Preservation Fund 311 3,485,705 3,362,600 6,848,305 3,550,000 3,298,305 Capital Reserve Fund 312 12,339,194 600,000 12,839,194 1,026,792 11,812,402 Railroad Grade Separation Projects Fund 314 87,903 3,102,623 3,190,526 3,152,622 37,904 Transportation Impact Fees Fund 315 865,904 300,000 1,165,904 0 1.105,904 Economic Development Capital Projects Fund 316 0 0 0 0 0 86,788,297 96,714,171 141,955,119 97.954,965 84,985,672 Estfma#ed sMstlmated 13eginnitsg 1=ndina Fund working Total 14.ro lAforkln� 3N4+iking Ca 1iaLFun s # o 'Capiwl FtevantTes Sour Bs prTatf�rns CajiTtai <�� , Stormwater Management Fund 402 4,174,093 5,640,000 9,814,003 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 1,128,022 709,000 428.022 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 93,438,953 104,582,371 156,473,075 106,404,958 91,054,535 CITY OF SPOKANE VALLEY, WA ii1/10J2023 2024 Budget 2023 2024 Difference Between As As 2023 and 2024 Ado fed Aimeradrrlent AmendedB0d et ......$_ °,t? #001 - GENERAL FUND RECURRING ACTIVITY Revenues 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„600 17.54% Gambling Tax and Leasehold Ex6se 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%0 State Shared Revenues 2,341,000 01 2,341,000 2,469,400 128,400 5.48% Fines and ForreitureslPublic Safety 518,600 0 518„600 500,600 (18,000) (3A7%) 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„600 607,200 (113,300) (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 168,200 0 156,200 1,211,200 1,053,000 665.61% Transfers in - #105 (tr/nr Pax-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 10A5% Expenditures City Council 707„558 0 707,658 721,407 13,849 1.96% City Manager 965,890 (121„476) 844,414 863883 19,469 2.31%m CityAltorney 903,110 2'41,746 1,144,856 932,980 (211„876) (18.51%) Cfty Services 0 975,8°87 975,88i7 1,3r11,'72'5 325,838 33.39°.J Public Safety 32,771,515 846 32,772,361 35,251,248 2,478,887 7.56% Deputy City Manager 590,817 13,935 604,752 595,023 (9,729) (1.61"/ ) Finance 1,313„840 100,226 1,414,066 1,422 456 8,392 0.59% 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 1,313,685 837,801 176,05% Community & 'Public Works - Administration 367,126 8,074 375,200 400,427 25,227 6.72%0 Community & Public Works - Engineering 2,305,213 (43916f1p 1,866,063 2,015,430 149,377 8.00% Community & Public Works - Buriding 2,075,542 41,467 2,117,009 2,240,966 123,947 5.85% Economic Development 1,546,494 (395„524) 1,150,970 1,189,806 38,836 3.37% Planning 868,894 18,835 887,729 1,081,090 193,361 21.78% Parks & Rec - Administration 376,124 7,372 383,496 720„793 337,297 87,95%u Parks & Rec - Maintenance 972,455 0 972,455 11,398,583 426,128 43.82% Parks & Rec - Recreation 348,356 3„487 351,843, 346„310 (5,533) (1.57%) Parks & Roo - Aquatics 565,700 0 565,700 569,200 3,500 0.62% Perlis & Rec - Senior Center 38,112 804 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 1,896,218 50,200 1,945,418 1,707.540 (237,878) (12.23%) Transfers out- 9204 (2016 LTGO debt service) 4011,150 0 401,150 396,950 (2,200) (a55%) Transfers out, - #309 (park capital projects) 160,000 0 160,000 160„000 0, 0.00% Transfers out -#311 (pavement preservation) 1,011,800 0 1„011,800 1,02.1,900 10,100 1.00% Transfers out - #501 (1`T equip reserve) 0 0 01 86,500 86,500 0,00% Transfers out - #502 (insurance pmmium) 600.000 0 600,000 700,000 100,000 16,67%4 Total Recurring Expenditures 53,030,555 655,085 53,685,640 57,976,579 4„290,939 7.99% Recurring Revenues Over (Under) Recurring Expenditures 3,388,345 (665,085) 2,733„260 4,339,521 CITY OF SPOKANE VALLEY, WA 2024 Budget 2024 DifforoilcoAstwo" As As '2093'and 2024 Ado led I Amendment Amended t $ 10004",'r 012INERALFUND -contlinued NONRECURRING ACTIVITY Revenues Grant Proceeds (CLFR) 0 9,418,000 9,418,000 0 (9,418,000) (100M%) Grant Proceeds (Comp Plan amendment) 0 0 0 325,000 325,000 OM% Precinct Grant Proceeds 0 39,000 39,000 0 (39,000) (100.00%) Spokane County (Planle's Ferry Study) 0 50'000 50,000 0 (50,000) (100.00%) Judgments & Settlements 0 3,560,000 3,560,000 0 (3,560,000) (100-00%) Transfers in - #312 (police vehicle replacements) 1,200,000 a 1,200,000 0 (1,200,000) (100,00%) Transfers in - #312 (City Hall repairs) 0 1,200,000 1,200,,000 0 (1,200,000) (100.00%) Total Nonrecurring Revenues 1,200,000 14,267,000 15,467,000 325,gg0 (15,142,000) (97.90%) Ex senclitutps General Government - IT capital replacements 151,000 15,000 1661000 152,500 (13,600) (8,13%) City Attorney (office furniture for now Paralegal) 8,500 0 8,500 0 (8,600) (100.00%) Public Safety (police vehicle replacements;) 1,350,085 0 1,350,085 0 (1,350,085) (100-00%) Public Safety (Accesslfencing White Elephant) 15,000 16,000 31,000 0 (31 ,000) (100-00%) Public Safety (Install Precinct gutters) 4,000 0 4,000 0 (4,000) (100M%) Public Safety frnsfall security cameras at Precinct) 20,000 0 20,000 0 (20,000) (100.00%) Public Safety (LawEnf. StafflngAssessmenl) 0 85,000 85,,000 0 (85,000) (100.00%) Public Safety (furniture for rail call room) 0 30,000 30,000 0 (30,000) (100.00%) Public Safety (shoplift replacement) 0 25.000 25,000 0 (25,000) (100,00%) Public Safety (UTV) 0 0 0 36,000 36,000 0.00% Facilities (Precinct repairs & improvements) 0 0 0 155,000 155,000 0.00% Facilities (electric man -lilt) 0 0 0 20,000 20,000 0.00% Facilities (CenterPlace repairs & improvements) 0 0 0 241,000 241,000 0,00% Facilities tBalfour Facility evaluation) 0 60,000, 60,000 01 (60,000) (100,00%) Engineering (furniture, foradditional stato 0 16,600 16,600 0 (16,600) (100,00%) Econ Dev (20th Anniversary event planner) 3,0,000 4,769 34,769 0 (34,769) (100,00%) Econ Dev (Various studies - Tourism, etc) 0 209,,975 209,975 0 (209,975) (100.00%) Parks & Rec (replace CenterPlace flooring) 26,000 0 26,000 0 (26,000) (100.00%) Parks & Rec (CenterPlace lobby improvements) 150,000 0 150.000 0 (150,000) (100.00%) Parks & Rec (Portico painting & carpet teplacemb 0 38,700 38,700 0 (38,700) (100-00%) Parks & Rec (CenterPlace equip assessment) 0 6,000 6,000 0 (6,000') (100.00%) Parks & Rec (CP emergency light backup batteries) 0 10,000 10.000 0 (10,000) (100.00%) Parks & Rec (Centerplace sidewalk repairs) 0 20,000 20,000 0 (20,000) (100.00%) Parks & Rec (roplace banquet chairs 81 CF) 0 0 0 150,000 150,000 0,00% Parks & Rec (motorized shades for Great Room) 0 0 0 25,000 25X0 D 00% Financial Software Capital Costs 500,000 200,000 700,000 0 (700,000) (100.00%) City Hall Repairs 0 1,200,000 1,200,000 0 (1,200,000) (100-00%) CLFR Project Expenciftures 0 8,0m,000 8,006,000 0 (8,006,000) (10000%) Transfers out - #101 (Street Fund operations) 3,530,048 0 3,530,048 4,592,923 1,062,875 30,11% Transfers out - #122 (replenish reserve) 10 500,000 500,000 0 (500,000) (10a00%) Transfers out - #309 (BalrourPark Imp Ph 1) 0 427,327 427,327 0 (427,327) (10000%) Transfers out - #309 (Pump replace Mirabeau Falls) 0 33,000 33,000 0 (33,000) (10000%) Transfers out - #312 ('21 fund bal >50%) 0 5,358,054 5,358,054 0 (6,358,054) (100,00%) Total Nonrecurring Expenditures 5,784,633 16,261,425 22,046,058 5,372,423 (16,673„635) (75.63%) Nonrecurring Revenues Over (Under) Nonrecurring Expenditures (4,684,633 (1,994,425) (6,579,058) (6,047,423)' Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (3,845,7,9,8) ((07qu) Beginning unrestricted fund balance 46,101,049 46,101.049.. 42,255,251 Ending unrestricted fund balance 44,904,761 42,255,251 41 ,547,349 Fund balance as a percent of recurring expenditures Totalrevenues 57,618,900 14,26T000 71,865,900 62,641,100 Total expenditures 58,815,168 16,916,510 75,731,698 63,349,002 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (1,196,288) (2,649,510) (3,845,798) (707,902) Beginning unrestricted fund balance 46,101,049 46,101,049 42,255,251 Ending unrestricted fund balance 44,904,761 42,255,251 41,547,349 CITY OF SPOKANE VALLEY, WA 2024 Budget SPECIAL-REVENIJE Ft1NDS: #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 - #106 Total Recurring Revenues Expenditures Wages 1 Benefits f Payroll Taxes Supplies Services & Charges Snow Operations Local Street Program Intergovernmental Payments Vehicle rentals - #501 (non -plow vehicle rental) Vehicle rentals - #601 (plow replace.) Total Recurring Expenditures Recurring Revenues Over (Under) Recurring Expenditures NONRECURRING ACTIVITY Revenues Transfers in - #001 Transfers in - #106 (local streets) Transfers in - #311 (local streets) Transfers in - #312 (surface treatment pilot) Total Nonrecurring Revenues Exoenditures Streetlight Replacement Program Capital Equipment Replacement Programs Generator for Maintenance Shop (tie cost to #402) Desks for Maintenance Shop (1/2 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 2023 As Ada pted Amendment As Amended 857,000 0 B57,000 2,062,600 0 2,062,600 139,200 0 139,200 95,000 0 95,000 0 1,700,000 1.700,000 500 0 500 10,000 0 10,000 0 0 0 3,164,300 1,700,000 4,864,300 1,314,394 303,600 1,617,994 191,500 5,700 197,200 2,803,789 10,410 2,814,199 1,081,915 0 1.081,915 0 3,918,100 3,918,100 1,000,000 0 1,000,000 27,750 0 27,750 275.000 0 275,000 6,694,348 4.237,810 10,932,158 (3,530,048) (2,637,810) (6,067,858) 1.o/1o/zoz� 2024 Difference Between 2023 and 2024 Bud et S °% 900,000 43,000 5,02% 1.950,700 (111,900) (5,43%) 137,500 (1,700) (1.22%) 100,000 5,000 5.26% 1,700,000 0 0.00% 10,000 9,500 1900.00% 10,000 0 0.00% 0 0 0.00% 4,808,200 (56,100) (1.15%) 1,641,850 23,856 1,47% 245,400 48,200 24.44% 2,840,050 25,851 0.92% 1,699,464 6W.549 57.08% 1,579.560 (2,338,540) (59.69%) 1,025,000 25,000 2.50% 41,950 14,200 51.17% 300,000 25,000 9.09% 9,373,274 (1,558,884) (14.26% (4,505,074) 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 (1,656,955) (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 6,506,091 4,342,923 (148,600) 686.233 i',' 450,233 1,319,206 1,319,206 1, 757, 439 0 (533,982) (561,831) 1,171,206 1,223,457 973,457 Total revenues 6,694,348 6,490,028 13,184,376 9,401,123 Total expenditures 6,642,348 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 T(533,982) (561,831) Ending unrestricted fund balance (148,000) 1,223,457 973,457 SPECIAL REVENUE FUNDS canti.Ilued #103 - PATHS & TRAILS FUND Revenues Motor Vehicle Fuel (Gas) Tax Investment Interest Total revenues Expenditures Transfers out - #309 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance CITY OF SPOKANE VALLEY, WA 2024 Budget As i': :::::Adopted lAmindmentl As Amended 10/SD/2D23 8,700 0 8,700 8,200 (500) (5,75%) 100 0 100 1,000 900 900,00% 8,800 0 8,801) 9,200 400 4.55% 0 0 0 0 0 0 0 0 8,800 38,368 47,168 8,800 9,200 38,368 47,188 47,168 56,368 0 0.00% 0 0.00% #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-#105 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 5,619,705 4,739,903 Ending fund balance 6,224,706 4,739,903 5,419,903 #106 - HOTEL I MOTEL TAX FUND Revenues Hotel/Motel Tax 900,000 0 900,000 900,000 0 0.00% Investment Interest 1,000 0 1,000 10,000 9,000 900.00% Total revenues 901,000 0 901,000 910,000 9,000 1.00% Expenditures Transfers out - #001 30,000 0 30,000 30,000 0 0.00% Transfers out -#104 0 515,199 515.198 0 (515,198) (100.00%) Tourism Promotion 871,000 (561,298) 309,702 1,252,200 942,498 304.32% Total expenditures 901,000 (46,100) 854,900 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 #106 - SOLID WASTE FUND Revenues Solid Waste Administrative Fee 225,000 0 225,000 250,000 25,000 11,11% Solid Waste Road Wear Fee 1,700,000 (1,700,000) 0 0 0 0.00% Investment Interest 4,000 0 4,000 40,000 36,000 900,00% Total revenues 1,929,000 (1,700,000) 229,000 290.000 61,000 26.64% Expenditures Education & Contract Administration 229,000 0 229,000 290,000 61,000 26.64%a Transfers out -#101 0 1,862,929 1,862.929 0 (1,862,929) (100,00%) Transfers out - #311 1,700,000 (1,700,000) 0 0 0 0.00% Total expenditures 1,929,000 162,929 2,091,929 290,000 (1,801,929) (86.14%)_ Revenues over (under) expenditures 0 (1,862,929) 0 Beginning fund balance 2,991,574 2,991.574 1,128,645 Ending fund balance 2,991,574 1,128,645 1,128,645 SPECIAL REVENtlE FUNDS - cont hued #107 - PEG FUND Revenues Comcast PEG Contribution Investment Interest Total revenues Expenditures PEG Reimbursement - CMTV Capital Outlay Total expenditures Revenues over (under) expenditures Beginmng fund balance Ending fund balance CITY OF SPOKANE VALLEY, WA 2024 Budget 2023 As Adopted I Amendment As I Amended e 2024 Difference, B2024 on, 2023 and Bud = at $ D/ 71,000 0 71,000 63,000 (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 G 33,500 33,500, 0 0M% 73,000 0 73,0 0-0 7-3,000 0 0,00% (2,000) (2,000) (7,000) 233,782 233,782 231,782 231,782 231,782 224,782 #108 - AFFORDABLEA. SUPPORTIVE HOUSING SALES TAX Revenues Affordable & SUPPOrWe Housing Sales Tax 200,000 0 200,000 200,000 0 0.00% Investment Interest 0 0 0 8,000 8,000 0.00% Total revenues 200,000 0 200,000 208,000 -8,000 4=% 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 #109 - TOURISM PROMOTION AREA FUND Revenues Tourism Promotion Area Fee Total revenues Expenditure Professional Services Total expenditures Revenues over (Linder) expenditures Beginning fund balance Ending fund balance 4110 - HOMELESS 1-40USIING PROGRAM FUND Revenues Receodwg Fees kiveLifrnent inleresl Totai revenues, Tolai expenditwes Rr.'�venues over (underl expendiitwres Beginning fund ha[ance Endting lUnd baiance, 0 1,200,000 t 2001,(000 1,200,000 0 0,00% 0 1,200.000 1,200,000 ' 0 0.00% 0 800 000 800 ocw 1,200,000 400,000 50.00% 0 800,000 805-,-00-0 -7-,200,000 400,000 50.00% 0 400,000 0 0 0 400,000 a 400,000 400,000 0 0 0 640,000 640,000 Q 00% 0 0 to 0 0 010% 0 0 0 ("5140,000 0 00% 0 Q 0 0 0 0 0 00"�"6 0 ID 640,000 0 0 0 ID 0 640,01)0 CITY OF SPOKANE VALLEY, WA 2024 Budget SPECIAL RE1l�iYUE FUftift?5 = cgntint€ed . #120 - CENTER PLACE OPERATING RESERVE FUND Revenues Investment Interest Miscellaneous Total revenues Expenditures Operations Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance eR023 , As Adopted. Amendment As Amended x024 Bud et .` 1o/io/zaz3 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0,00% 0 0 0 0 0 300,000 300,000 0 0 0 0.00% 0 0 0 0,00% 0 0 300,000 300,000 300,000 300,000 #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 Total expenditures 0 0 0 0 Revenues over (under) expenditures 0 0 0 Beginning fund balance 5,500,000 5,500,000 5,500,000 Ending fund balance 5,500,000 5,500,000 5,500,000 #122 - WINTER WEATHER RESERVE FUND Revenues Investment Interest Transfers in - #001 Subtotal revenues Expenditures Street maintenance expenditures Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 0 0.00% 0 0.00% 1,100 0 1,100 6.000 4,900 445.45% 0 500,000 500.000 0 (600,000) (100.00%) 1,100 500,000 501,100 6.000 (495,100) (98.80%) 500,000 0 500,000 500,000 0 0.00% 500,000 0 500,000 500,000 0 0.00% (498,900) 1,100 (494,000) 31,780 31,780 532,880 467,120 32,880 381880 CITY OF SPOKANE VALLEY, WA 2024 Budget DEST_SERVICE FUNDS #204 - LTGO BOND DEBT SERVICE FUND Revenues Spokane Public Facilities District Transfers in - #001 Transfers in - #301 Transfers in - #302 Totat revenues Expenditures Debt Service Payments - CenterPlace Debt Service Payments - Roads Debt Service Payments - City Nall Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 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 - #314 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 Lxoenditures 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 10/10/2023 2024 D1�fierertce Be�rnreen 2023 and"2024 EBudget I $ % 527,200 0 527,200 551,600 24,400 4.63°% 401,150 0 401,150 398,950 (2,200) (0.55%) 80,600 0 80,600 0 (80,600) (100.00°%) 80,600 0 80,600 0 (80,600) (100.00°%) 1,089,550 0 1,089,550 950,550 (139,000) (12.76%) _ 527,200 0 527.200 551,600 24,400 4.63°% 161,200 0 161.200 0 (161,200) (100.00%) 401,150 0 401.150 398,950 (2,200) (0.55%) 1,089,550 0 1,089,560 950,550 (139,000) (12.76%) 0 0 0 0 0 0 0 0 0 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 86,060 5.72% 80,600 0 80,600 0 (80,600) (100.00%) 385,967 174,471 560,438 897,312 336,874 60.11% 1,037,500 0 1,037,500 1,170,350 132,850 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 5,133,191 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 (80,6o0) (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%) (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 CAPITAt,.PROJEG7S Is"tiNpS aisntEntfetl .............. #303 - STREET CAPITAL PROJECTS FUND Revenues Grant Proceeds Developer Transfers in - #301 Transfers in - #302 Transfers in - #312 Transfers in - #315 Total revenues Expend_ifures CITY OF SPOKANE VALLEY, WA 2024 Budget ;t033 Adopted.. Amendment .Amended 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 0 220,866 220,866 108,449 (108,449) 0 9,157,127 4,117,732 13,274,859 10/10/2023 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 SullivanfWel€esley Intersection 0 765,321 765,321 0 (765,321) (100,00%) 300 Pines and Mission Intersection Improvement 1,294,B31 (952.285) 342,546 1,599,256 1,256,710 366,87% 313 Barker RdlU nion Pacific Crossing 1,044,000 0 1,044,000 50,000 (994,000) (95.21%) 31 a 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 Reetroreflective Post Plates 89,502 0 89,502 0 (89,502) (100.00%) 327 Sprague Stormwater & Crossing Project 1,557.410 0 1,557,410 2,365,000 807,590 51.85% 329 Barker Road Imp- City Limits to Appleway 750,000 (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°/ ) 3408th Ave Sidewalk - Coleman toPark 401,011 924,155 1,325,166 0 (1,325,166) (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 0A0% Total expenditures 9,157,127 4,117,732 13,274,859 8,875,775 (4,399.084) (33.14%) Revenues over (under) expenditures 0 0 0 Beginning fund balance 1,943,151 1,943,151 1,943,151 Ending fund balance 1,943,151 1,943,151 1,943,151 Note: 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 in4001 160,000 460,327 620,327 160,000 (460,327) (74.21%) Transfers in - #302 0 5,000 5,000 0 15,000) (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 6,670,255 380000 (6,290,255) (94.30°� Expenditures 314 Balfour Park frontage €mprovements 0 5,000 5,000 0 (5,000) (100.00%) 316 Balfour Park improvements Phase 1 3,400,000 1,822,255 5,222,255 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 (750,000) (100.00%) Replace pump at Mirabeau Falls 0 33,000 33,000 0 (33,000) (100.00%) Parking & Trail Design (Summerreld, Ponderosa, Flor. 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 177,301 177,301 177,301 Ending fund balance 177,301 177,301 337,301 Revenues Investment Interest Total revenues Expenditures Payment to Library District Transfer out - #309 (Balfour Park) CITY OF SPOKANE VALLEY, WA 2024 Budget 2t23 As Ado ted Amendment As Amended io/�a/zaz3 2024 pifference Between 20234nd ,2024 Blvd et b % 1,000 0 1,000 1,200 200 20.00% 1,000 0 1,000 1,200 200 20,00% 799,093 799,093 40,192 40.192 (799,093) (100.00%) (40,192) (100,00%) Total expenditures 0 839,285 839,285 0 (839,285) (100.00%) 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 Note: The fund balance in #310 includes $839, 281.10 paid by the Library District for 2.82 acres at the Balfour Park site. !f the District does not succeed in getting a voted bond approved by October 2022 then the City may repurchase this land at the original sale price of $839,285.10. 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 #309 far joint 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(localsireets) 0 1,655,956 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,B50 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 2,836,000 0 (2,636,000) (100.00%) Total revenues 6,546,800 831,955 7,378,755 3,362,600 (4,016,155) (54.43%) Exoenditures Pavement preservation Pre -project GeoToch Transfer out - # 10 1 (local streets) Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #312 - CAPITAL RESERVE FUND Revenues Transfers in - #001 ('21 fund bat>50%) Grant Proceeds Investment Interest Total revenues 7,805,121 (23,470) 7,781,651 50,000 0 50,000 0 2,677,099 2,677,099 7,855,121 2,653, 629 10, 508, 750 (1,308,321) (3,129,995) 6,615,700 6,615,700 5,307,379 3,485,705 0 5,358,054 5.358,054 0 0 0 20,000 0 20,000 20,000 5,358,054 5,378,054 3,500,000 50,000 0 (4,281,651) 0 (2,677,099) (55.02%) 0. o% (100.00%) 3,550,000 (6,958,750) (66.22%) (187,400) 3,485,705 3,298, 305 0 (5,358,054) (100M%) 0 0 0.00% 500,000 480,000 2400.00% 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) (10000%) Transfers out - #101 (surface treatment pilot) 0 250,000 250,000 0 (250,000) (100.00%) 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 fmprnrtsPh. 1) 3,400,000 1,153,946 4,553,946 20,000 (4,533,946) (99.56%) Transfers out - #309 (Sullivan Park waterline) 373,900 0 373,900 0 (373,900) (100.00%) Transfers out - #309 (Spokane Valley River Loop Trail) 750,000 0 750.000 0 (750,000) (100.0 %) 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 (8,670,088) (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 - Y023 AS Adopted Amendment As . Amended 10/10/2023 CAFrIT/11 TOW cuntlnued #314 - RAILROAD GRADE SEPARATION PROJECTS FUND Revenues Grant Proceeds 2,827,086 2,069,927 4,897,013 2,112,530 (2,764,483) (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-#312 544,392 253,176 797,568 806,792 9,224 1.16% Total revenues Expenditures 143 Barker BNSF Grade Separation 223 Pines Rd Underpass 311 Sullivan Rd Interchange Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #315 - TRANSPORTATION IMPACT FEES FUND Revenues Transportation Impact Fees Total revenues Expenditures Transfers out - #303 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 3,697,644 2,595,052 6,292,696 3,102,623 (3,190,073) (50.89%) 750,000 240,894 990,894 725,000 (265,894) (26.83%) 2,200,000 1,665,897 3,865,897 273,674 (3,592,223) (92.92%) 1,000,000 615A62 1,615.462 2,153,948 538,486 33.33% 3.950.000 2,522,253 6,472,253 _ 3,152,622 (3,319,631) (51.29%) (252,356) (179,557) (49,999) 267,460 267,460 87,903 15,104 87,903 37,904 200,000 0 200,000 300,000 100,000 50.00% 200,000 0 200,000 300,D00 100,000 50.00% 108.449 (108,449) 0 0 0 0.00% _ 108,449 (108,449) 0 0 0 0.00% 91,551 200,000 300,000 665,904 665,904 865,904 757,455 865,904 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 2024 Budget BNTERPMEFUNDS 9402 - STORMWATER FUND RECURRING ACTIVITY Revenues Stormwater Management Fees Investment Interest Total Recurring Revenues Expenditures Wages / Benefits l Payroll Taxes Supplies Services & Charges Intergovernmental Payments Vehicte rentals - #501 Total Recurring Expenditures Recurring Revenues Over (Under) Recurring Expenditures NONRECURRING ACTIVITY Revenues Grant Proceeds Total Nonrecurring Revenues Expenditures Capital - various projects Watershed studies Stormwater Comprehensive Plan Update Generator for Maintenance Shop (112 cost to #101) Desks for Maintenance Shop (1/2 cost to #1 o t) Land Acquisition for Easement Transfers out-#501 {Slormwater 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 zt323 As Ado ted Amendment As Amended la/io/znz� 2024 DI(t`erenae 8elwoo. 2093 and.2024 Bud et $ % 1,951,000 3.649,000 5,600,000 5,600,000 0 0.00°% 2,000 0 2,000 40,000 38,000 1900.00% 1,953,000 3,649,000 5,602,000 5,640,000 38,000 0.68°% 635,392 321,976 957,368 1,316,976 359,608 37.56% 20,800 78,500 99,300 44,700 (54,600) (54.98%) 1,449,742 315,080 1,764,822 2,422,317 657,495 37.26% 48,000 0 48,000 48.000 0 0.00% 6,750 0 6,750 13.000 6,250 92.59% 2,160,684 715,556 2,876,240 3,844,993 968,753 33.68% (207,684] 2,933,444 2,726,760 1,795,007 0 0 0 0 0 0 0 0.00°% 0 0 0 0.00% 200,000 150.000 350,000 1,500,000 1,150,000 328.57% 100,000 0 100,000 150,000 50,Ooa 50.00°% 50,000 0 50,000 0 (50,000) (100,00%) 0 8,500 8,500 0 (8,500) (100.00%) 0 1,530 1,530 0 (1,530) (100.00%) 0 260,000 260,000 0 (260,000) (100,00%) 0 60,000 60.000 0 (60,000) (100.00%) 350,000 480,030 830,030 1,650.000 819,970 98.79°% (350,000). (480,030) (830,030) (1,650,000) {557;884) 2,453,414 ;' 1,895,730 `145,00T i 2,278,363 2,278,363 4,174,093 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 2,510,684 1,195,586 3,706,270 5,494,993 Excess (Deficit) of Total Revenues Over (Under)Total Expenditures (557,684) 2,453,414 1,895,730 145,007 Beginning unrestricted fund balance 2,278,363 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 Grant Proceeds Investment Interest Total revenues Expenditures Capital - various projects Effectiveness study Total expenditures Revenues over (under) expenditures Beginning working capital Ending working capital 460,000 0 460,000 500.000 40,000 8.70°% 397,500 0 397.500 0 (397,500) (100.00°%) 1,900 0 1,900 20,000 18,100 952,63% 859,400 0 859,400 520,000 339,400 39.49% 1,421,100 0 1,421,100 1,000,000 (421.100) (29.63%) 55,000 0 55,000 55,000 0 0.00% 1,476.100 0 1,476,100 1,055,000 (421,100) (28.53%) (616,700) (616,700) (535,000) 1,520,522 1,520.522 903,822 903,822 903,822 368,822 CITY OF SPOKANE VALLEY, WA 2024 Budget INTERNAL SERVlGE FUNDS #501 - ER&R FUND Revenues Vehicle rentals - #001 Vehicle rentals - #101 Vehicle rentals - #101 (plow replace.) Vehicle rentals - #402 Transfers in - #001 (IT equipment reserve) Transfers in - #101 (Additional dump bed truck) Transfers in - #402 (Siormwatervehicle) Investment Interest Total revenues Exoenditures 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 - 4001 Total revenues Expenditures Auto & Property Insurance Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance FIDUGIARY. 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) 2023 As Ado led Amendment As Amended 202A Bud et 10/10/2023 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 (60,000) (100.00%) 2.000 0 2.000 20,000 18,000 900.00% 421,600 67,500 489,100 508,200 191100 3.91% 10,000 0 10,000 10,000 0 0.00% 238,000 238,500 476,500 120,000 (356,500) (74.92%) 275,000 0 276,000 300,000 25,000 9.09% 0 0 0 270,000 270,000 0.00% 523,000 238,500 761,500 70D,000 (61,500) ________(8.08%) (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 0 600,000 700,000 100,000 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 0 591,000 500,000 (91.000) _____(15.40%)_ 591,000 0 591,000 500,000 (91,000) (15,40%) 591,000 0 591,000 500,000 (91,000) (15.40%) 0 0 0 0 0 0 0 0 0 100,986,269 39,751,774 140,738,043 104,582,371 111, 363, 401 44, 587, 515 155, 950, 916 106,404,958 13,219,062 14,137,057 27,356,119 9,507,426 30,029,433 11,160,370 41,008,903 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 1,200,000 110 Homeless Housing Program Fund 640,000 122 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 $ 41,941,271 Total All Funds $ 104,582,371 (U _0 U- E a) bt C: Z) d) -C tw m 0 _0 Ln IQ CITY OF SPOKANE VALLEY, WA 2024 Budget - General Fund Detail Revenues by Type Property Tax Property Tax 11,958,296 12,526,709 12,993,487 13,569,200 13,824,900 Property Tax - Delinquent 127,001 423,445 156,971 0 0 12,085,297 12,950,154 13,150,458 13, 569,260 13,824,900 Sales Taxes Sales Tax 25,238,481 31,499,534 32,347,046 30,555,000 33,709,600 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 36,562,490 34,310,000 38,128,900 Gambling 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 421 658 982 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 5,412 7,000 5,000 285,077 495,721 585,748 383,000 485,000 Licenses & Permits General Business Licenses 114,652 209,835 231,082 115,000 200,000 Franchise Fees 1,126,185 1,166,509 1,169,326 1,100,000 1,170,000 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 Payment in Lieu of Taxes - DNR 7,347 3,320 3,096 4,000 4,000 CJ - High Crime 275,590 307.978 335,772 250,000 300,000 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 184,812 212,580 271,849 107,000 178,200 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 2,536.834 2,015,646 1.600,000 1,751,000 Code Enforcement 18,339 17,928 44,694 12,000 20,000 Demolition Permits 4,147 4,952 5,020 4,000 45,000 Entertainment License 1,575 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 & Fees 33,558 55,940 33,083 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 13,824 2,000 2,000 Temporary Use Permit Fees 471 1,500 1,040 500 500 3,3a3,422 4,946,158 4,043,460 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 0 100,934 50,792 50,000 50,000 LE & CJ One -Time City Assistance 0 389,399 0 0 0 Fines & Forfeits - Traffic 323,494 341,849 279,392 383,100 361,000 Other Criminal- Non Traffic Fines 22,065 25,128 29,408 25,500 27,600 402,344 916,976 423,506 518,600 500,600 Limited term empla .proiect Activity Fees (To use a recreational facility) 130,049 222,115 437.640 436,500 417,900 Program Fees (To participate in a program) 18,140 79,956 177,846 189,000 189,300 148,189 302.071 615,486 625,500 607.200 Miscellaneous AWC Health & Wellness 0 0 0 1,000 1,000 Investment Interest 254,636 70,407 1.135,547 65,000 1,100,000 Sales Tax Interest 32,590 18,321 38,136 25,000 30,000 Lease Financing 0 0 48,494 0 0 Interest on Gambling Tax 355 112 19 200 200 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 3,560,000 0 Miscellaneous Revenue & Grant Proceeds 59,562 165,582 151,731 210,000 531,000 COVIDA9 Stimulus Funding 4,352,400 37,141 5,713,803 9,418,000 0 Copy Charges 856 651 1,067 1,500 1,000 Pass -Through Services 1,189 1,978 1,629 2,000 2,000 4,755,999 363,910 7,343,119 13.347,700 1,743,200 Transfers Transfers in - i#105 (h/m tax-CP advertising) 11,390 9,516 12,982 30,000 30,000 Transfers in - #312 0 0 606,537 2,400,000 0 11,390 9,516 619,519 2,430.000 30,000 Total General Fund Revenue 53,098,200 59,419,585 67,297.287 71,885,900 62,641.100 CITY OF SPOKANE VALLEY, WA 2024 Budget - Other Funds Detail Revenues by Type 101 - Street Fund Ulility 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 2,062.600 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 95,000 100,000 Solid Waste Road Wear Fee 0 0 0 1.700,000 1,700,000 Investment Interest 829 556 12,416 500 10,000 Other Miscellaneous Revenues & Grants 55,441 282.509 425,161 10,000 10,000 Nonrecurring Transfer in - #001 0 2,552,600 3,084.919 3.530,048 4,592,923 Nonrecurring Transfer in - #106 0 0 271.000 1,862,929 0 Nonrecurring Transfer in - #122 364,439 89,805 600.000 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 21 579 100 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 1,201,684 273,000 515,198 0 Investment interest 11,908 2,617 82,662 5,000 80,000 295,628 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 11,320 1,000 10,000 445,949 745,333 913,005 901.000 910,000 106 - Solid Waste Solid Waste Administrative fee 219,943 232,310 266,611 225,000 250,000 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 598 160 3,246 0 3,000 77,137 71,412 67,886 71,000 66,000 108 - Affordable & Supportive Housin Sales Tax Affordable & Supportive Sales Tax 151,950 215,088 202,181 200,000 200,000 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 1,200,000 1,200,000 Investment Interest 0 0 0 0 0 0 0 0 1,20Q 000 1,200,000 110 - Homeless Housing Program Recording Fees 0 0 0 0 640,000 Investment Interest 0 0 0 0 0 0 0 0 0 640,000 122 - Winter Weather Reserve Fund 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 459,500 480,800 501,200 527,200 551,600 Transfers in-#001 401,450 401.500 401,400 401,150 398,950 Transfers in-#301 80,375 80,775 81,100 80,600 0 Transfers in-#302 80,375 80,775 81,100 80,600 0 1,021,700 1.043,850 1.064,800 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 1,769.062 3,111,940 2,886,985 1,504,000 1,590,000 302 - REET 2 Capital Projects Fund REET 2 - 2nd Quarter Percent 1,754,320 3,109,113 2,790,020 1,500,000 1,500,000 Investment Interest 22,425 5,137 117.019 6,000 100,000 1,776,745 3,114,250 2.907,039 1,506,000 1,600,000 303 - Street Capital Projects Fund Grant Proceeds 2,813,485 4,174,243 4,235,814 9.521,716 6,949,896 Developer Contributions 540,325 1,271,759 853,467 451,007 580.130 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 - #312 916,837 (87,442) 113,786 220,866 0 Transfers in - #315 0 0 0 0 0 4,750,620 7,053,730 6,451, 229 13,274,859 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 - 4310 0 0 0 40,192 0 Transfers in - 9312 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 73,150 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 1,656,955 0 Transfers in - #106 1,513,532 1,537,776 3,193 0 0 Transfers in-#301 772,639 827,278 550,241 1,037.500 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 Investment Interest 58,187 8,303 236,054 20,000 500,000 Transfers in-#001 0 11,126,343 3,593,000 5,358,054 0 Transfers in-#309 200,000 0 0 0 0 Transfers in-#310 16,700 3,600 0 0 0 274,887 11.247,649 3,829,054 5.378.054 500.000 314 - 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 - 4301 1,335,879 0 0 7,199 801 Transfers in - #302 0 660,516 0 136,875 182,500 Transfers in - #312 198,701 602,272 633,818 797,568 806,792 4,929,504 1,613,129 1.322,248 6,292,696 3,102,623 315 - Transportation Impact Fees Fund Transportation Impact Fees 0 294,477 361,614 200,000 300,000 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 Retail Revenues by Type 316 - Economic Development Capital Projects Fund Transfer in - #312 (fairgrounds building) 0 3,358 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 4 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 2,034,005 771,682 859,400 520,000 501 - Eauioment Rental & Replacement Fund Vehicle rentals - 4001 28,000 31,300 31,300 59,600 46,750 Vehicle rentals-#101 14,500 10,250 10,250 27,750 41,950 Vehicle rentals - #101 (plow replace,) 48,500 60,500 275,000 275,000 300.000 Vehicle rentals - 4402 14,000 6,750 6,750 6,750 13,000 Transfers in - #001 (CenterMace kitchen reserve) 36,600 36,600 0 0 0 Transfers in - #001 (Additional vehicle) 27,472 0 0 0 0 Transfers in - #001 (IT equipment reserve) 0 0 0 0 86,500 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 20,000 175,146 146,547 344,073 489,100 508,200 502 - Risk Mana emen! Fund Transfers in - #001 410.000 425,000 450,000 600,000 700,000 Investment Interest 248 117 4,889 0 0 410,248 425,117 454,889 600,000 700,000 632 - Passthrounh Fees & Taxes Fund Fees & Taxes collected for other governments 372,072 589,853 433,410 591,000 500,000 372.072 589,853 433,410 591,000 500,000 Total of "Other Fund" Revenues 34,840.476 49,721,299 40.171,956 68,852,143 41,941.271 General Fund Revenues 53,098,200 59,419,585 67,207,287 71,885,900 62,641.100 Total Revenues 87,938,676 109,140,884 107,469,243 140,738,043 104.582,371 101 105 106 107 109 122 204 301 302 303 309 311 312 314 315 316 402 403 501 502 632 CITY OF SPOKANE VALLEY, WA 2024 Budget Expenditures by Fund and Department General Fund Council $ 721,407 City Manager 863,883 City Attorney 932,980 City Services 1,301,725 Public Safety 35,287.248 Operations & Administrative Deputy City Manager 595,023 Finance 1,422,458 Human Resources 380,533 Information Technology 446,178 Facilities 1,729,685 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 CenterPlace 850,980 Genera$ Government 8,820,313 Total General Fund $ 63,349,002 Other Funds Street Fund $ 9.623,274 Hotel/Motel Tax Fund 1,2B2,200 Solid Waste Fund 290,000 Tourism Promotion Area Fund 1.200,000 PEG Fund 73,000 Winter Weather Reserve Fund 500,000 LTGO Bond Debt Service Fund 950,550 REET 1 Capital Projects Fund 2,068,463 REET 2 Capital Projects Fund 1,793,287 Street Capital Projects Fund 8,875,775 Parks Capital Projects Fund 220,000 Pavement Preservation Fund 3,550,000 Capital Reserve Fund 1,026,792 Railroad Grade Separation Projects 3,152,622 Transportation Impact Fees Fund 0 Economic Development Capital Projects Fund 0 Stormwater Management Fund 5,494,993 Aquifer Protection Area 1,055,000 Equipment Rental & Replacement (ER&R) 700,000 Risk Management Fund 700,000 Passthrough Fees & Taxes Fund 500,000 Total Other Funds $ 43,055,956 Total AI€ Funds $ 106,404.958 4y ri xo 32 0 u E 0 1: u -0 LL. < E -0 0 u CL 7ui c .0 E E 0 u CLro 7 » p { § k \ ) \ \ 7> QJ 2 <S > § \\\ �S§ § »<± =ca ,0 ac 2 ®%/ §»e2 ° )/§kGC{§ � #Eccje=b'm)ƒ0 < l E SEE §7 /-E §Z,)�§ kzj]cwE I&-u)e <a( 600d-o o um£ o CITY OF SPOKANE VALLEY, WA 2024 Budget General Fund Oepartment 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 2.20% Total 707,558 721,407 13,849 1.96% City Mariano Wages, Payr0i Taxes & Benefits 765,414 774,883 9.469 1.24 % Supplies 5,500 6,700 1.200 2T82% Services & Charges 73,500 82,300 8.800 11,97% Total 844.414 863,03 19,469 2.31 City Attorney Wages, Payroll Taxes & Benefits 819,825 778.753 (41,072) Supplies 5,322 6,253 931 17.49% Services & Charges 319.709 147,974 (171,735) (53.72%) Total 1,144,856 932,980 (211,876) (18.51%) City Services Wages, Payroll Taxes & Benefits 773,987 869,785 95,798 12.38% Supplies 2,500 2,500 0 0.00% Services & Charges 199,400 429,440 230,040 115.37% Total 975,BB7 1,301,725 325,839 33.39% 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 T56% Deputy City Manager Wages, Payroll Taxes & Benefits 551,452 584,733 33,281 6.04 % Supplies 600 500 (100) (16.67%) Services & Charges 52,700 9,790 42,910) (81.42%) Total 604,752 595.023 (9,729) (1.61%) FinanceNT Wages. Payroll Taxes & Benefits 1,391,966 1,399,758 7,792 0.56% Supplies 4.000 3.500 (500) (12.50%) Services & Charges 1B,10D 19,200 1,100 6.08% Total 1,414.066 1,422.458 8.392 0,59% 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) (3T23%k Total 385,584 380.533 (5,051) (1.31%) Information Technoion Wages, Payroll Taxes & Benefits 423,272 433,07E 9,806 2.32 % Supplies 500 500 0 0.00°% 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 1,313685 837.801 176.05% Community & Public Works - Administration Wages, Payrof[ Taxes & Benefits 316,600 342,967 26.367 8,33% Supplies 1.200 1,000 (200) (16.67%) Services & Charges 57,400 56,460 (940) (1.64%) Total 375,200 400.427 25,227 6.72% Can1Y'nued fo nexf `a" e CITY OF SPOKANE VALLEY, WA 2024 Budget General Fund Department Changes from 2023 to 2024 Community & Public Works - Engineering Wages, Payroll Taxes & Benefits 1,540,424 1,642,205 101,781 6.61°A Supplies 36,500 36,100 (400) (1.10%) Services & Charges 289,129 337,125 47,996 16.60 % Total 1.866.053 2,015.430 149,377 8.00% Community & Public Works - Building Wages, Payroll Taxes & Benefits 1,699,849 1,816,601 116,752 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 53,536 7.88 % Supplies 5,400 5,400 0 0.00% Services & Charges 466,090 451.390 (14,700) (3.15%) Total 1,150,970 4.189,806 38,836 3.37°A 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 87.951/. 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 256,318 246,285 (10,033) (3.91 %) Supplies 15,900 16,600 700 4.40% Services & Charges 79,625 83.425 3,800 4.77 % Total 351,843 346,310 (5,533) (1.57%) Parks & Rec- Auvatics 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) Supplies 1,600 1.600 0 0.00% Services & Charges 5,175 5.175 0 0.00% Total 38.916 33.W4 (4,922) (12.651A) Parks & Rec- CenlerPlace Wages, Payroll Taxes & Benefits 662,512 490,513 (471,999) (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% CITY OF SPOKANE VALLEY, WA 2024 budget General Fund Department Changes from 2023 to 2024 General Government Supplies Services & Charges Intergovernmentai Services Capital outlays Total Transfers out - #204 Transfers out - #309 Transfers out - #311 Pavement Preservation Transfers out- #50t Transfers out - *502 Total recurring expenditures Surma p .cote o 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%) 1,310,450 1,291,300 (19,150) (1.48%) 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,OD0 16.67% 53,685,640 57,976,579 3,955,101 7.99% 11,929,D20 12,630,339 701,319 5.88% 553,526 405.396 (148,130) (26.76%) 6,257,054 7,206.606 949,552 15.181h 401,f50 398,950 (2,200) (0.55%) 160,000 160,ODO 0 0.00% 1,011,800 1,021,900 10.100 1.00% 0 86,500 86,500 0DO% 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) (17.84%) 15,000 15,000 0 0,00% 53.685,640 57,976,579 4.290,939 7.99% 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. Accomnfishments for 2023 • Updated and adopted a 2024 State Legislative Agenda. • Updated and adopted a Federal Legislative Agenda. • Worked with State and Federal Legislators and Lobbyists on behalf of City interests including virtual lobbying efforts. • Continued to engage on regional homeless discussions to investigate options for addressing this issue. • Adopted a balanced 2024 Budget that met our goals of 1) having recurring revenues exceed recurring expenditures, and 2) maintained an ending fund balance of at least 50% of recurring expenditures. Goals for 2024 1) 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 Mousing • 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. Budget Summary �020 �Q21 20�2 Sz023 ,2024 .Actual Actual. , .::Actual F3udget Budget Personnel - FTB Equivalents Mayor 1.0 1.0 1.0 1.0 1.0 Council 6.0 6.0 6.0 6.0 6.0 Total FTEs 7.0 7.0 7.0 7.0 7.0 Budget Detail Wages, Payroll Taxes & Benefits $ 274,379 $ 282,793 $ 323,194 $ 359,978 $ 368,807 Supplies 1,716 798 1,098 5,500 3,000 Services & Charges 252,247 226,037 280,060 342,080 349,600 Total Legislative Branch $ 528.342 $ 511,628 $ 604,352 $ 707,558 $ 721,407 013 - City Manager Division This department is accountable to the City Councit 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 • Focused staff efforts on the City`s budget priorities that are composed of public safety, pavement preservation, transportation and infrastructure and economic development. • Worked to support City Council's 2023 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. Goals for 2024 • 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 Council's 2024 Goals as referenced under the Legislative Branch Budget. • Present Council with a balanced 2025 Budget that includes General Fund recurring revenues exceeding recurring expenditures and an ending fund balance that is at least 50% of recurring expenditures. • Work with Federal and State Legislators and Lobbyists on behalf of the interests of our City. • Prepare the 2025 State and Federal Legislative Agendas for Council consideration. Budget Summary 2020 71 2021 2022 2023 2024 Actuaf Actuaf Actual Bud et ...Budget Personnel - FTE Equivalents City Manager 1.0 1.0 1.0 1.0 1.0 City Clerk 1.0 1.0 1.0 1.0 1.0 Deputy City Clerk 1.0 1.0 1.0 1.0 1.0 Administrative Analyst 1.0 1.0 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 $ 757,420 $ 765,415 $ 774,883 Supplies 3,026 6,443 4,099 5,500 6,700 Services & Charges 22,352 45,841 43,233 73,500 82,300 Nonrecurring expenditures 0 9,796 4,723 0 0 Total City Manager Division $ 882,323 $ 1,034,336 $ 809,475 $ 844,415 $ 863,883 015 - City Attorney Division Accomplishments for 2023 • Provided full range of legal services to City of Spokane Valley Review processes. Monitor workload and workload changes. Track response times. Identify deficient areas. Utilize outside resources as necessary to meet legal service needs of City • Assissted other departments in analyzing and mapping existing processes to determine compliance with the law. Maintained and updated all form contracts used by all departments. Attended internal planning meetings to identify and resolve potential issues. Reviewed and revised administrative policies and procedures as appropriate. • Provided legal support to other departments and to the City Council to develop, adopt, and enfooe development regulations to implement the Comprehensive Plan. • Negotiated and drafted utility franchise agreements on an as -needed basis with utility providers. - Finalized and began negotiations to establish and update franchise agreements. • Assisted Economic Development to identify options for economic development. - Assisted with development of functional economic development tools. • Assisted other departments in identifying and purchasing properties having long-term strategic benefit for the City. • Assisted in implementing internal proceses for allocating ARPA funds. • Fully supported code enforcement in requiring non -compliant properties to follow City nuisance codes. Goals for 2024 !to be updatedl • Provide full range of legal services to City of Spokane Valley. Review processes. Monitor workload and workload changes. Track response times. identify deficient areas. Utilize outside resources as necessary to meet legal service needs of City • 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 with development of functional economic development tools. • Assist other departments in identifying and purchasing properties having long-term strategic benefit for the City. • Aid in the development and implementation of a homeless services program. • Fully support code enforcement in requiring non -compliant properties to follow City nuisance codes. • Provide legal support to other departments related to transportation infrastructure projects. on noxt Ilconunueo rrom pnor page/ Personnel - FTE Equivalents City Attorney Senior Deputy City Attorney Deputy City Attorney Attorney Paralegal Administrative Assistant - Legal Tota$ FTEs Interns Budget Detail Wages, Payroll Taxes & Benefits Supplies Services & Charges Nonrecurring expenditures Total City Attorney Division 015 - City, Attorney, Division Budget Summary 2024 Budget 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 82,534 262,044 319,709 147,974 0 0 0 0 0 $_ 636 707 $ 696,985 $ 839,613 $ 1,144,856 $ 932,980 016 - City Services In the year 2023 the City Service Division was established to support the City's homeless and housing, communications, and facilities programs. Coordinates with stakeholders to provide services and advance City council priorities and goals. Accom lishments for 2023 Adopted a Homeless Action flan. • Established a housing and homeless program to start managing the Homeless Housing Assistance Act. • Participated in the discussions for the potential regional homeless authority. Goals for 2024 Continue to manage and implement a homeless and housing program. • Develop and adopt a five-year homeless and housing plan. Develop a communication plan for the City. Develop a state and federal legislative agenda for council consideration. Establish strong relationships with regional stakeholders to advance City priorities and goals. Budget Summary 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 L0 Communication Specialist 0.0 0.0 0.0 1.0 1.0 Legislative Poficy 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 0.0 5.0 5.0 Budget Detail Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 0 $ 773,987 $ 869,785 Supplies 0 0 0 2,500 2,500 Services & Charges 0 0 0 199,400 429,440 Total Finance Division $ 0 $ 0 $ 0 $ 975,887 $ 1,301,725 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 Sheriffs 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 Valley 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 (UTV) 36,000 Total Nonrecurring Expenditures 36,000 Total Recurring and Nonrecurring Expenditures $ 35,287,248 Recurring: Judicial System: District Court Contract Public Defender Contract Prosecutor Contract Pretrial Services Contract Subtotal Judicial System Law Enforcement System: Sheriff Contract Law Enforcement Vehicles Emergency Management Operating Supplies Clothing & Uniform Repair & Maint Supplies Small Tools and Minor Equipment Non -Capital Equipment for JAG Grant Fuel Office & Operating Supplies Law Enf. Repair & Maintenance Supplies Janitorial Supplies Small Tools and Minor Equipment Wages & Benefits Advertising Registrations Miscellaneous SrvslContingency Vehicle License & Registration False Alarm Bank Fees Law Enforcement Building R&M Building & Grounds R&M Prior Years' Settle & Adjust ElectricityfGas Water Sewer Waste Disposal Janitorial Services Taxes and Assessments Law Enforcement Building R&M Miscellaneous Services Software License & Maint. Building & Grounds R&M Subtotal Law Enforcoment€ System Jail System: Jail Contract Subtotal Jail System Other: 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 R&M Improvements to Buildings Precinct Fire Panel Replacement Precinct Improvements wl JAG Funds Precinct Furniture Heavy Duty Machinery & Equipment HVAC Units Capital Equipment Law Enforcement Vehicles Subtotal Nonrecurring Total Public Safety City of Spokane Valley 2024 Budget 016 • Public Safety �0$€? 3021 ;�i1�2 2p28 �8�4 Amentl�d Actual Actual At:#ua� :Budget ;. $ 766,207 $ 1,077,846 $ 1,322,524 $ 1,358,296 $ 1,505,901 656.464 761,681 840.530 855.426 938.568 354,499 380,513 396,534 400,000 400.000 111,666 159,505 181,059 180,895 188.663 1,888,836 2,379.545 2,740.647 2,794,617 3,033,132 21,650.792 22,659.251 25,620,656 0 0 0 90,324 86,659 90,156 108 0 86 0 0 0 0 572 2,064 0 325 176 30,309 16.054 16,443 314 0 25 818 0 0 8,533 13.133 5,171 0 2,591 2,659 0 150 320 22,077 32,784 21,971 0 0 t22 0 29 0 0 238 763 0 0 164 744 967 1.064 19,997 785 0 0 0 6,307 0 0 (331,433) 10,164 20,970 22,462 1,683 1,677 1,603 777 819 817 38 0 0 35,365 33,602 41.184 795 795 813 26,240 22,273 1,249 0 0 146 0 0 0 0 0 62.554 21,908,076 22,893.674 25,567,562 27.151.157 28,731,847 0 870,000 90,000 109,230 200 200 500 0 0 a 0 a 30,000 25,000 400 0 1,000 0 17.000 0 2,400 0 0 0 38,689 0 0 0 0 a 200,000 200,000 0 a 1,000 1,200 22,000 0 0 0 0 0 20,000 0 2,000 0 1,000 0 0 0 47,400 0 800 0 30,000 0 0 0 0 2,500 0 0 27,655.546 29.939.977 1,282.843 1.982,271 1,667,693 1,972,198 1,908,258 1,282,843 1.982,271 1,667,693 1,972.198 1,908,258 313,046 317,603 330,961 350,000 369.881 0 0 0 0 0 313,046 317,603 330,961 350,000 369,881 25,392,804 27,573,093 30.306,863 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 34,965 0 0 0 0 8,168 55.000 0 0 23,456 0 0 0 0 6 23,635 0 0 0 0 0 30,000 0 86,109 0 34.678 25,000 36,000 0 67,695 0 0 0 0 0 79,840 0 0 0 0 0 1,350.085 0 157,893 96,127 181�286.. 1,545.085 36,000 $ 25.650,697 $ 27,669,220 $ 30,488,149 $ 34,317,446 $ 35,287,248 E 00 Ln co Ci -I C) C 4- CD ij� C, CD "D 0 C3 C c I'D V, to 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 Department, Office of the City Attorney, Finance Department, IT Department, and oversees the City's Public Safety contracts. In 2023, the Deputy City Manager supervised the Facilities division until it was assumed by the City Services Administrator. 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 2023 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 begin implementing updated levels of service for Police, including staffing. r Worked with Parks & Recreation for development of multi -contract approach to Parks Maintenance services. • Worked with City Council, City Manager, and Staff to establish City Homeless Housing Program and related funding. • Worked with City Council, City Manager, and Staff in City Council's allocation and award in approximately $8 million in grants stemming from American Rescue Plan Act funds for affordable housing, homeless, and social service purposes Goals for 2024 • Support the 2024 Goals of the Legislative and Executive Branch. Work with the City Manager and Staff to develop the 2025 Budget. r Work with City Council, City Manager, Staff, and Spokane Valley Police Department to implement updated levels of service for Police, including staffing. • Study and develop plan for public safety campus. • Study and develop plan for CenterPlace Regional Event Center. 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 $ 584,733 Supplies 0 0 103 600 500 Services & Charges 37,933 43,718 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 Annual Comprehensive Financial Report (ACFR) that is subject to an annual audit by the Washington State Auditor's Office. Accomplishments for 2023 • Began implementation of the Enterprise ERP (Munis) Financial System, and implemented a new timekeeping software. • Maintained a consistent level of service in payroll, accounts payable, budget development, and periodic and annual financial report preparation. • Provided adequate training opportunities to allow staff members to remain current with changes in pronouncements by the Governmental Accounting Standards Board (GASS). • 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 evaluate available funding for capital projects as well as the City's pavement management program. • Worked with other City Departments and Council to obligate and expend the remaining CLFR funds as allocated by Council, including awarding and contracting with outside organizations for homeless and housing service in the amount of approximately $8 million. Goals for 2024 • Complete the implementation of the Enterprise ERP 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). • Complete the 2023 Annual Financial Report by May 30, 2024 and receive a "clean audit opinion" from the Washington State Auditor's Office. • Continue to work with Community and Public Works to evaluate available funding for capital projects as well as the City's pavement management program. • Work with other City Departments to support the implementation of the City's Housing and Homeless programs. Sudciet 5ummary 2020 2024 2022 F. 20 20 Actual Actual Actual .; Budget � Bet ud3 g Personnel - FTE 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 Administrative Assistant 0.0 0.0 1.0 1.0 1.0 IT Manager 1.0 1.0 0.0 0.0 0.0 J Specialist 2.0 2.0 0.0 0.0 0.0 Database Administrator 1.0 1.0 1.0 0.0 0.0 Total FTEs 11,75 11.75 9.75 9.75 9.75 Budget Detail Wages, Payroll Taxes & Benefits $ 1,300,812 $ 1,307,686 $ 1,183,149 $ 1,391,966 $ 1,399,758 Supplies 3,089 3,258 6,825 4,000 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 $ 1,414,066 $ 1,422,458 016 - 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 WeliCity Award for 2023, Provided City -Wide anti-hafrassment training to Employees. Implemented new timekeeping system and supported employees through the transition. • Assisted in the implementation of a new City-wide website design. Budget Detail Wages, Payroll Taxes & Benefits $ 278,542 $ 284,878 $ 307,005 $ 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 $ 385,584 $ 380,533 017 - Information Technology Division IT Division is 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 -Factor Authentication solution. • Offered secure password manager solution and eliminate insecure password storage options. • Assisted in deployment and support of finance software replacement. • Supported staff 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. Goats for 2024 • Deploy and support workorder management software for signal shop, facilities maintenance and IT. • Maintain Cybersecurity training program for City staff. • Continue with assistance of financial software replacement. • Aid in the migration to new Human Capital Management solution. • Manage network infrastructure to ensure minimum downtime for computer systems and phones. • Develop 24/7 Cybersecurity Monitoring solution by selecting the best partner for coverage after hours. Budget Summary 2020 2Q21 2022F202�3 2024 Actual Actual . Actual Budget. Buii et ..: Personnel - FTE Equivalents IT Manager 0.0 0.0 1.0 1.0 1.0 IT Specialist 0.0 0.0 2.0 2.0 2.0 Total FTFs 0.0 0.0 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 $ 0 $ 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 responsible for, among other things, grounds maintenance, janitorial services, lighting, and maintenance of the HVAC and other building systems. Accomplishments for 2023 Implemented the maintenance tracking system to prioritize work. Continued to coordinate maintenance activities with City Hall, CenterPlace, SVPD Precinct and Street Maintenance Shop staff. • Coordinated emergency preparedness drills with affected staff and coordinating agencies. Completed an assessment of facility critical equipment for al city owned facilities. • Completed the replacement of failing sidewalk panels at the SVPD Precinct and CenterPlace. • Completed repairs for the HVAC at CenterPlace. « Completed repairs for the SVPD roll call room upgrades. Goals for 2024 • Continue to coordinate maintenance activities with City Hall, SVPD Precinct and Street Maintenance Shop staff. • Continue to coordinate maintenance activities with SVPD Precinct staff. • Coordinate emergency preparedness drills with affected staff and coordinating agencies. Continue to coordinate City Hall repairs. Coordinate maintenance and operation of new City Facilities. Continue to coordinate CenterPlace repairs • Continue to coordinate repairs for the SVPD Precinct, Budget 5ummary 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 0.88 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 $ 169,672 $ 260,042 $ 273,284 $ 527,155 Supplies 27,611 33,920 36,766 42,800 128,900 Services & Charges 183,508 179,254 276,289 159,800 657,630 Nonrecurring expenditures 295,923 353,224 668,792 1,200,000 416,000 Total Administrative Division $ 608,673 $ 736,070 $ 1,241,888 $ 1,675,884 $ 1,729,685 Community & Public Works The Community and Public Works (CPW) Department is comprised of four divisions: the Administration Division, the Engineering Division, the Street Maintenance Division, and the Building Division. Additonally, the CPW Department includes the Surface & Stormwater Utlity, and Solid Waste Collection. 040 - Administration Division The Administrative Division is responsible for the management and direction of the Community & Public Works Department within the City of Spokane Valley. These efforts include setting goals and objectives for the following divisions and services. Engineering Division is responsible for the City's Capital Improvement Program (CIP), Development Engineering, and traffic management and operations. Additionatly, the Engineering Division is responsible for managing the City's Surface and Stormwater Utlity (Stormwater Funds #402 & #403). Building Division is responsible for managing and monitoring land development, permitting, and code enforcement for all private properties within the City. Street Maintenance & Operations Division provides responsive maintenance and repairs for 1,040 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 (Street Fund #101). Solid Waste Management provides and manages the City's Comprehensive Solid Waste and Moderate Risk Waste Management Plan, including the management of the contracts for solid wase collection and disposal (Fund #106). Accomplishments for 2022 • Continued ongoing coordination of operations with other local, regional, and state entities. • Implementation of the Local Streets Pavement program as part of the Street Maintenance Division. • Continued coordination of the City's comprehensive Pavement Preservation Program. • Working with the Fleet Services Manager, developed a Snow Plow Fleet Management Program. • Working with the Fleet Services Manager, developed a Vehicle Fleet Management Program. • Due to decrease in service from Spokane County, coordinated efforts between City and County management to maintain level of service for traffic signal and sign maintenance programs. • Continued to explore options for enhancement or replacement of the current permit system software. • Coordinating the development of a City -provided Traffic Signal Maintenance Shop due to the decrease in County -provided signal maintenance services. • Coordinated the City's efforts for an alternative delivery design/construction method for City Hall repairs. Goats for 2024 • Cont€nue the process of developing a city-wide, comprehensive Asset Management Program. • Provide final recommendation regarding replacement of the current permitting and code enforcement software. • Continue the review, recommendations, and development of a new comprehensive Maintenance Shop that will meet the needs of all city maintenance staff. • Continue coordination of operations and maintenance with other local, regional and state entities. Budget Summary 2020 2021 2022 202$ 2024 Actual Actual Actual..:: Budget Budget Personnel - FTE Equivalents Community & Public Works Director 0.0 0.0 1.0 t.0 1.0 Administrative Assistant 0.0 0.0 1.0 1.0 1.0 Totat FTEs 0.0 0.0 2.0 2.0 2.0 Budget Detail Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 292.802 $ 3%,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 $ 294,508 $ 375,200 $ 400,427 041 - Engineering Division The Engineering Division includes the following functions: Capital Improvement Program (CIPL 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 and coordinates other utility issues on behalf of the City as assigned (included in the Stormwater Management Fund #402 ). Accomplishments for 2023 • Succesfully implemented approved capital projects and administered state and federal grants. • Successfully passed a federal audit with no findings. • Finalized the design and right-of-way phase of the Pines Road Grade Separation Project. Completed the efforts to fully fund the construction of the Pines Road Grade Separation Project. • Continued the efforts for preliminary engineering for the Sullivan/Trent Interchange Project. Prepared and applied for over 20 grant applications to support capital projects. • Continued to coordinate regional transportation issues with SRTC, WSDOT, and other agencies. • Began implementation of the enhanced Stormwater Management Program approved by City Council. • Continued the Ecology -observed update for the Solid Waste Management Plan. Processed record number of engineering permits and land use applications in accordance with City codes. Implemented automated traffic signal performance measures (ASTMs) and reduced travel times on the Pines Road and Sullivan Road corridors. Goals for 2024 • Implement approved capital projects. • Administer state and federal funds received for capital projects. • Prepare and apply for grant applications for capital projects. • Begin the construction phase of the Pines Road Grade Separation Project. • Advance the preliminary engineering phase of the Sullivan/Trent Interchange Project. • Pursue opportunities to fund the construction 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. ■ Continue implementation of the enhanced Underground Injection Control (UIC) and National Pollution Discharge Elimination System (NPOES) programs. • 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. on next 1twni nueu rrurn pnor page) 041 - Engineering 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 - OP 1.0 1.0 1.0 1.0 0.5 Engineering Manager - Utility 0.0 0.0 0.0 0.0 0.5 Eng{neering 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 MaintlConstruction 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 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, Payroll Taxes & Benefits $ 1,381,990 $ 1,552,400 $ 1,655,389 $ 1,540,424 $ 1,642,205 Supplies 18,187 21,912 23,130 36,500 36,100 Services & Charges 207,293 149,406 135,390 289,129 337,125 Nonrecurring Expenditures 0 0 0 16,600 0 Total Engineering Division $ 1,607,470 $ 1,723,718 $ 1,813,909 $ 1,882,653 $ 2,015,430 - these positions are budgeted parfially to the Engineering Division in the Genera! Fund with the balance budgeted as a part of Capital Projects Funds, the Street Fund #101, and the SformwaterFund #402. 043 - Building and Code Enforcement Division The Building and Code Enforcement Division is responsible for implementing and enforcing the State Building Code and Spokane Valley Municipal Code as required by state law. The purpose of the Building Codes, as adopted by the State of Washington and City of Spokane Valley, is to promote the health, safety, and welfare of the occupants or users of the building and structures and the general public by requiring minimum performance standard for structural strength, exit systems, stability sanitation, light, ventilation, energy conservation, and fire safety to ensure the City's comply with various codes. The Code Enforcement arm of the division is responsible for enforcing SVMC thoughout the City, primarily on private property. The Code Enforcement Team works directly with property owners in maintaining property to City -adopted standards relating to vegetation, camping, vehicles, trash and rubbish, and structue conditions. Accomplishments for 2023 • Actively began providing Building Permit application, review, and inspection services for the City of Millwood. + Continued to explore options for enhancement or replacement of the current permit system software. • Expanded online permit portal options for various project types. + Implemented an in-house program for cross training staff for several division procedures, including permit intake, review, and processing. Implemented Code Enforcement program improvements to enhance communication and response to customers. Continued participation in regional Code groups such as SHBA Spokane Regional Code Group and Inland Fire & Life Safety Council. Goals for 2024 • Continue to ensure continued high level of Permit Center customer service to permittees and other agencies. • Strategize process for scanning commercial address files. • Provide final recommendation regarding replacement of the current permitting and code enforcement software. Continue to improve Code Enforcement program and public outreachieducation. • Partner with regional permitting agencies towards creation of local/in-house training program for code professionals. • Continue to implement additional 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 II 3.0 3.0 3.0 3.0 3.0 Office Assistant I1 1.0 1.0 1.0 1.0 0.0 Office Assistant 1 3.0 3.0 2.0 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 $ 1,965,489 $ 1,557,184 $ 1,658,382 $ 1,816,601 Supplies 19,271 23,037 20,584 42,500 41,450 Services & Charges 314,903 353,850 340,190 374,660 382,905 Total Building Division $ 2,284,436 $ 2,342,376 $ 1.917,958 $ 2 075,542 $ 2,240,956 042 - Economic Development Division The Economic Development Department oversees Geographical Information Systems, Marketing and Communications, Current and Long Range Planning, Tourism, Business Licensing, and Business Development. The Department worsts to build relationships with businesses, the community, and economic development partners to pursue strategies that ensure long-term fiscal strength of the City. Accomplishments for 2023 • Implemented marketing campaigns to promote city events to improve citizen participation and enhance tourism. • Worked with Spokane County to complete a multi -phased master plan for the Plante's Ferry Sports Complex. • Partnered with the Parks Department to promote economic development programs and other events at CenterPlace. • Partnered with the Greater Spokane Valley Chamber to develop and co -market the State of the City and workshops. • Implemented marketing strategies and campaigns for skilled labor and business recruitment. • Developed an assessment of potential annexation options for the city. • Completed development and launch of new CivicPlus City website. • Partnered with Spokane Sports to complete a feasibility analysis of a new indoor ice facility. • Completed a five-year Destination Marketing Plan that will guide expenditures related to TPA tourism funds. • Worked with Spokane Sports to initiate a Cross Country Fadsltity Master Plan at Flora Park. • Updated the City's tourism strategy to identify and prioritize the development of key projects . • Managed Retail Strategies to recruit new, interesting and unique retail businesses to the city. • Developed mapping applications to track homeless activity, business connections and stormwater inspections. Goals for 2024 • Pursue grant opportunities to enhance economic development and tourism strategies. • Develop a cross country course at Flora Park to host collegiate, post collegiate and NCAA cross country events. • Collaborate with local, regional and state entities to bring greater awareness to partnership opportunities. • Continue to connect business owners in a variety of sectors with technical assistance. • Continue to engage partners, the public and stakeholders in economic development and tourism strategies. • Develop an outward facing GIS application for the general public. • Develop a GIS application for planners to produce project maps and noticing mailers. • Develop a in -mouse GIS stormwater billing application to assess fees for commercial and residential properties. • Update land capacity analysis scripting tools to identify vacant and partially used properties throughout the city. • Continue work with consultants to implement destination marketing strategies to grow tourism in city. • Manage Retail Strategies to recruit new, interesting and unique retail businesses to the city. • Continue work with consultants to implement skiiled labor and business recruitment strategies and campaigns. 042_-_Economic Development Division Budget Summary 2020 2021 2022 202�3 2l1 g4 Actual .. Actual Actual Biid et bud et .` Personnel - FTE Equivalents Economic Development Director 1.0 1.0 1.D 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 TO 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 55,577 25,677 244,744 0 Total Engineering Division $ 1,070,616 $ 1,127,951 $ 1,320,413 $ 1,395,714 $ 1,189,806 This position is budgeted partially to the Economic Development Division in the General Fund with the balance budgeted as a part of the Slormwater Fund #402. 044 - Planning Division The Planning Division 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. Accomplishments for 2023 Processed a code text amendment related to privately initiated amendments to the Comprehensive Plan. Collaborated with regional partners in long range planning efforts including updates to the Land Quantity Analysis,. • Processed land use development applications in a timely and efficient manner. • Provided cross -training and expansion of training related land use planning. • Processed and coordinated amendments to various sections of the municipal code. r Reviewed and commented on statewide legislation proposals as they related to land use. Goals for 2024 • Collaborate with regional partners in long range planning efforts related to the periodic update, • Seek grants to support City planning initiatives and develop scopes of work for the periodic update, Increase cross -training and expansion of training related housing and long-range planning techniques, Continue to process land use development applications in a timely and efficient manner, • Review and update land use processes to ensure they are efficient and streamlined, • Start the periodic review as required by Growth Management Act that is due in 2026 Budget Summant Personnel - FTE Equivalents Planning Manager 0.0 0.0 1.0 1.0 1.0 Senior Planner 0.0 0.0 1.0 1.0 1.0 Associate Planner 0.0 0.0 0.0 0.0 2.0 Planner 0.0 0.0 3.0 3.0 1.0 Total FTEs 0.0 0.0 5.0 5.0 5.0 Budget Detail Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 627,005 $ 708,184 $ 711,815 Supplies 0 0 2,724 5,530 5,530 Services & Charges 0 0 105,422 174,016 363,745 Total Building Division $ 0 $ 0 $ 736,151 $ 887,729 $ 1,081,090 The Parks and Recreation Department is composed of six divisions including Administration, Maintenance, Recreation, Aquatics, Senior Center, and CenterPlace. The overall goat 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 improvements (Park Infrastructure) at Balfour Park. • Improved contractor responsiveness and park maintenance service delivery in Park System. • Improved Park Security with contracted and volunteer (SCOPE) services nightly gate closures at Sullivan Park. • Advanced public access partnership concept for DNR 100-2cre Natural Area at Mirabeau Point Park. • Completed State Grant requirements for $11M reimbursement of Flora Property acquisition costs. • Budgeted for required 2024 update to Parks, Recreation & Master Plan. • Continued to work with Housing and Homeless team to address unsheltered residents in City Park System. • Developed RFP for alternative contracting model for future Park Maintenance Services. Goals for 2024 • Implement new Park Maintenance Contracts and Park Operations and Maintenance FTEs. • Complete required 2024 update to Parks & Recreation Master Plan. • Establish Park Sponsorship and Fundraising Services Agreement with Spokane Parks Foundation. • Launch Capital Fundraising Campaign for Ba{four Park. • Apply for RCO Local Parks and Land and Water Conservation Fund funding for Balfour Park Phase 2 improvements. • Work with Economic Development to advance Flora Property cross-country course development. • Develop basic public access infrastructure at Flora, Summerfield and Ponderosa properties. • Establish public access to DNR 100-acre Pinecroft Natural Area Preserve at Mirabeau Park. Personnel - FTE Equivalents Parks & Recreation Director Administrative Assistant Park Operation & Mainl Coordinator Maintenance Worker - Parks Total FTEs Budget Detail Wages, Payrott Taxes & Benefits Supplies Services & Charges Total Parks Administration Division Budget Summary, 2020 2027 Actual.: Actual:: 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 2022 2023 2024 Actuat Budget. Budget 1.0 1.0 1.0 1.0 1.0 1.0 0.0 0.0 1.0 0.0 0.0 1.0 2.0 2.0 4.0 $ 278,378 $ 274,893 $ 305,171 $ 537,143 3,531 3,336 2,900 3,900 24,609 62,370 75,425 179,750 $ 306,518 $ 340,599 $ 383,496 $ 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 242Q �421 �4�2 2423 � 24 Actual Acd Actual = . Budget Hudget , 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 Total Maintenance Division 0 31,984 18,741 0 0 $ 907,903 $ 969,120 $ 1,021,67$ $ 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. Accomplishments for 2023 + Sought funding through No Child Left Inside program to enhance summer teen programming. • Established several new off-season recreational program offerings. Continued to publish and distribute SpringlSummer and Fall/Winter Recreation Guides. Continued to offer free summer meal program and library partnership in 3 parks. Continued to foster relationshiops with community partners and increased sponsorships of recreaion programs. • Held expanded annual Arbor Day Celebration on the West Lawn Plaza and Mirabeau Park. Obtained full program sponsorship of outdoor movie events on the Mirabeau Meadows. Goals for 2024 • Separate Spring and Summer publication of Recreation Guide to improve outreach. • Continue to offer free summer meal program and library partnership and expand to Balfour Park. • Continue to foster relationshiops with community partners and expand sponsorships of recreaion programs. Work with local businesses to sponsor and facilitate additional recreation classes. Enhance annual Arbor Day Celebration on the West Lawn Plaza and plant trees on Appleway Trail. • Continue to hold and develop the Winter Market community event in December. Enhance summer day camp staff training to include youth mental health awareness and skillsets. Budget Summary 2420 2024 ? 2422 242g3 242g4 A+vtual Actual Actual Bud et..' Bud et 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, Payroll Taxes & Benefits $ 139,367 $ 165,498 $ 190,939 $ 256.318 $ 246,285 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 $ 183,36$ $ 262,950 $ 351,843 $ 346,310 302 - Aguatics 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 pre-covid summer aquatics programming. • Expanded Swim Lessons to include evening sessions. • Contnued to foster community partnerships. • Expanded partnerships to include Numerica and 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 • Continue to run aquatic programs at full capacity. • Continue to partner with community spionsors to offer free swim sessions at all three pools. • Continue to partner with Spokane Parks Foundation to offer swim lesson and swim team scholarships. • Expand Paws in the Pool Event to include local dog -related vendors. • Continue to enhance and monitor pool facilities for operational efficiency. • Renew contract with YMCA for management and operation of outdoor City Pools Budget Summary , 2920 Actual:: Actual Atual Budget Oudget Budget Detail Supplies $ 0 $ 497 $ 1,154 $ 2,000 $ 2,000 Services & Charges 117,023 304,750 442,104 563,700 567,200 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 + Continue to work with the Senior Center Board and Recreation Staff to track utilization and assist with room scheduling. • Assist in planning and coordinating an annual senior resource fair with local vendors and service providers. Continue to coordinate health and wellness through SCC ACT 2 programs for Senior Center members. + Continue to attend Senior Center Board Meetings to maintain a working relationship with the CenterPlace and the City. Budget Summary Personnel - FTE Equivalents Senior Center Specialist 0.4 0.4 0.4 0.4 0.4 Total FTBs 0.4 0.4 0.4 0.4 0.4 Budget Detail Wages, Payroll Taxes & Benefits $ 27,368 $ 28,278 $ 9,693 $ 32,141 $ 27,219 Supplies 843 501 600 1,600 1,600 Services & Charges 477 1,076 2,525 5,175 5,175 Total Senior Center Division $ 28,68B_ $ 29,855 $ 12,818 $ 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 • Consulted with area professionals to draft a plan for the improvement and useabiltiy of the CenterPlace Greenhouse. • Upgraded CenterPlace 2nd level hallway flooring. • Finalized details to complete the design of the shade sail canopy to West Lawn Plaza Stage. • Implemented additional equipment and marketing to increase outdoor CenterPlace reservations and community events. • Replaced carpet in three Senior Center Rooms. • Remodeled and redecorated two rooms to create functional bridal/event ready rooms. • Secured additional equipment for expanded use of the West Lawn Plaza. • Increased number of reservations, events, occupancy, utiliziation and revenue geneartionat CenterPlace. Goals for 2024 • Continue to update furnishing and floor coverings in facility rooms. • Contract with marketing firm to develop enhanced marketing materials for facility. • Purchase additional audio visual equipment to enhance customers' meeting experience. • Select and order 800 banquet chairs to replace existing chairs that have begun to decline. • Upgadelreplace Great Room window shades for better functionality and aesthetic. Budget Summary 2020 202'l 2022 2023. 20 Actuat Actual . Actual Budget.Bud 24 et Personnel - FTE Equivalents Centerp€ace Coordinator 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 0.0 0.0 0.0 Office Assistant 1 1.0 1.0 1.0 1.0 1.0 Office Assistant 11 0.0 0.0 1.0 1.0 1.0 Part Time office Assistant 0.0 0.0 0.0 0.5 0.5 Recreation Assistant 0.0 0.0 0.0 0.0 1.0 Maintenance Worker -Facilities 2.0 2.0 1.84 1.84 0.0 Total FTEs 5.0 5.0 4.84 6.34 4.50 Budget Detail 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 0 230,700 175,000 Total CenterPlace Division $ 723,838 $ 741,429 $ 874,497 $ 1.327,067 $ 850,980 The General Government Department accounts for those activities that are not specific to the functions of any particular General Fund Department or operation. Expenditures recorded here are composed of City Hall band payments; information technology equipment and services; capital costs that benefit more than one department; support of agencies external to the City that provide social service programs and economic development services; and transfers to other City funds for property/casualty insurance premiums (Fund #502), park capital projects (Fund #309) and the pavement preservation program (Fund #311). Budget Summary 202bt321 zoz2 20 2R �b pct�ai �4atu�F` getual. , H1[dt Bud et_ Supplies Employee Recognition Operating Supplies $ 2,281 $ 725 $ 1,694 $ 3,500 $ 3,500 Miscellaneous Supplies 599 2,357 2.645 0 0 Repair & Maintenance Supplies 0 0 16 0 0 Vehicle Maintenance Supplies 2,196 162 908 1,000 1,000 Small Tools & Minor Equipment 2,977 1,670 5,504 7,000 7,000 Security Hardware - Non Capital 0 152 13.562 2,000 22,000 Network Hardware - Non Capital 0 633 10,894 33,000 9,000 Desktop Hardware - Non Capital 13,972 7,760 3,664 65,700 20,500 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 Capital 0 30.419 22,197 52,950 0 Network Software Licensing 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 4.907 3,700 3,700 27,192 81,229 85,697 219.850 71,700 Professional Services - Misc. Studies 97,892 109,802 94,Q00 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 45D 0 0 Postage 17 55 714 1,000 1.000 Telephone Service 13,927 24,485 31.282 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 & Mam[-Hardware Support 17,154 0 15 0 0 IT Support 15,517 1,498 1,592 30,500 80.000 Desktop SoftwarelSubscription Maint 0 0 0 0 44,000 Hosted Software as a Service 0 0 0 0 252,000 Server Hardware SubscnptiorWaint 0 0 0 0 4,600 Server Software SubscriplionlMaint 0 0 0 0 91,300 Network Hardware SubscriptionlMaint 0 0 0 0 22,800 Network Software SubscnptionlMaint 0 0 0 0 600 Security Hardware SubscnptionfMainl 0 0 0 0 18,500 Security Software SubscrtplionfMainl 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 Securty infrastructure Maintenance 0 Q 154 1,000 0 Network Infrastructure Maintenance 0 14,604 8,248 14.650 0 Merchant Charges(Bankcard Fees) 532 1,816 1,135 1,900 1,900 Telephone Service 0 0 6,474 0 12,600 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 lnterfund Vehicle Lease 600 500 500 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 67,462 62,179 22,125 70,000 80,500 Economic Development -Site Selector 6,195 0 0 0 0 Outside Agencies- Social Svc & Econ, Dev. 168.331 171,872 140,552 182,000 200.000 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 Pond 9Q1 General FuncE Spokane VAUey. pepf; 09Q genera[ Guvsrnnient aQ24 Budget $ 686,158 $ 634,559 $ 591,459 $ 1,309,850 $ 1,200,700 jcontinuedtoneAt age) �nmrueu uwr, fu rw�w Nuyor Budget Summary 2�19 2U2i �92� 20 2D ' . Aatual �� Aot�al _� AatuDl g3 B11d et , � Butl �t � toruovernmental services Election Costs $ 0 $ 145.911 $ 0 $ 110,000 $ 0 Voter Registration 1130,871 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 140,411 150,830 148.194 178,018 217,440 253.302 394,576 257,247 400,118 329,540 a_pitai Outlays Computer Hardware - Capital 40,516 (63) 50,495 15,000 15,000 Lease Asset 0 0 48,494 0 0 40,516 (63f 98,989 15.000 15.000 ebt Service: Principal Interest and Other Debt Service Costs 0 600 49.022 600 600 terfund Payments for Service Transfer out - #204 (City Hail bond payment) 401.450 401,500 401,400 401.150 398,950 Transfer out - #309 (park capital projects) 160,000 160,000 160,000 160,000 160.000 Transfer out -#311 (pavement preservation) 982,023 991,843 1,001,800 1.011.800 1,021,900 Transfer out - #501 (Centeroace kitchen reserve) 36,600 36.600 0 0 0 Transfer out -#601 (iTCapital equipreserve) 0 0 0 0 86,500 Transfer out - #502 (risk management) 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 liscellaneous SCRAPS pass through 1,189 0 0 0 0 1,169 0 0 0 0 Subtotal Recurring Expenditures $ 2,99B,430 $ 3,125,B44 $ 3,095,614 $ 4,118,368 $ 4.074,890 IT capital replacement 15,075 0 7,998 15,000 152,500 Heavy Duty Mach. & Equip.- City Hall Generator 13,590 0 0 0 0 Computer Hardware - Capital 71.177 115,986 86,532 125,000 0 Computer Software - Capital 16.335 0 30.425 726,000 0 COVID-19 related expenditures 4,255,977 0 0 0 0 CLFR Expenditures 0 37.141 43,514 8.006.000 0 Land Acquisition 0 27.397 186,000 0 0 Transfer out - 9101 0 2,552,600 3,084,919 3,530,048 4,592,923 Transfer out - #122 (Replenish Mnter Weather Reserv6 500,000 364,440 89,806 500,000 0 Transfer out - #309 (Park Capital) 2,781,166 18,813 145 460,327 0 Transfer out -9312(capiralreserve fund) 0 11,126,343 3,593,000 5,358,054 0 Transfer out -#501 (nerycode entvehlcfe) 27,472 0 0 0 0 7,680,792 14.242,720 7,122,246 18.720.429 4,745.423 Total Governmental Division $ 10.679,222 $ 17,368.564 $ 10.217,860 $ 22,838,797 $ 8,820,313 101 -Street Fund The Street Maintenance Division, funded by Street Fund #101 was established to account for the activities associated with the provision of efficient and safe movement of both motorized and non -motorized vehicles, as well as pedestrians within the limits of the City, and coordinate convenient interconnect to the regional transportat+on system. Maintenance work includes snow and ice control, street pavement repairs, traffic signals and signs, landscaping and vegetation control, and many other street maintenance and repair activities. The Street Maintenance Division provides responsive maintenance and repairs for approximately 461 center line miles of City streets. Many of the services overseen by street maintenance staff are contracted services, including street and stormwater maintenance, roadway landscape maintenance, and street sweeping. Additionally, during winter months, city maintenance staff manage snow and ice services utilizing both City -owned and operated equipment, as well as contracted equipment and labor services. Accomplishments for 2023 • Monitored of Automated Traffic Signal Performance Measures (ASTMs) for the Argonne Road, Pines Road, and Sullivan Road corridors. • Local Streets Program successfully implemented the Unit Priced Contract method for completing local road preservation project. • Local Streets Program successfully implemented the local road preservation pilot project consisting of slurry and cape seat preservation. • Continued annual roadway maintenance and repair projects, including resurfacing severat local and collector streets. • Continued winter roadway operations, including full -city plows during significant snow events. • Began the process of identifying future City-wide maintenance facility needs for all departments. • Developed a Snow Plow Fleet Management Program and began implementation. • Developed a Vehicle Fleet Management Program and began implementation. Goals for 2024 • 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 seeking funding opportunities for the entire Pavement Management Program. • Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will include transportation maintenance and operations facilities. Budget Summary 2020 71 2021 2022 2023 2424 Actual Actual .Actual Budget Budget 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 it 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 8.36 10.25 (continued to next page) * These positions are budgeted parfially to the Street Fund with the balance budgeted as a part of the General Fund, Capital Projects Funds, and the Stormwaler Fund #402. Budget Summary Revenues Utility Tax $ 1,388,026 $ 1,033,915 $ 1,003,537 $ 857,000 $ 900,000 Motor Vehicle Fuel Tax 1,737.864 1,901,926 1,951,437 2,062,600 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 95,000 100,000 Solid Waste Road Wear Fee (local streets) 0 0 0 1,700,000 1,700,000 Investment Interest 829 555 12,416 500 10,000 Miscellaneous 55,441 222,890 425,162 10,000 10,000 Total revenues 3,407,040 3,406,927 3,631.842 4,864. 4,608,200 Nonrecurring Revenues Utility Tax Recovery 0 50,472 0 0 0 Insurance proceeds 0 59,619 0 0 0 Transfers in-11001 0 2,552,600 3,084,919 3,530,048 4,592,923 Transfers in-#106 0 0 271,000 1,862,929 0 Transfers in - #122 364,439 89,805 500,000 0 0 Transfers in -#311 0 0 0 2,677,099 0 Transfers in-#312 1,364,706 0 0 250,000 0 Total Nonrecurring Revenues 1,729,145 2,752,496 3,855,919 8,320,076 4,592,923 Expenditures Wages, Payroll Taxes & Benefits 954,269 1,129,580 1,331,894 1,617,994 1,64100 Supplies 128,210 139,886 159,047 197,200 245,400 Services & Charges 1,998,067 2,553,702 2,797,395 2,814,199 2,840,050 Snow Operation 939,416 900,233 1,764,045 1,081,915 1,699,464 Local Street Program 0 0 0 3,918,100 1,579,560 Intergovernmental Payments 753,654 928,557 934,316 1,000,000 1,025,000 Interfund Vehicle Lease - #501 (non -plow) 14,500 10,250 10,250 27,750 41,950 InterfundVehicle Lease -#501{plowreplace) 48,500 60,500 275,000 275,000 300,000 Nonrecurring Expenditures Small tools & minor equip 0 0 4,356 0 0 Traffic control improvements 74,710 9,406 0 0 0 Streetlight replacement program fl 0 0 40,000 0 Signal Maintenance Equipment 0 0 0 40,000 0 Capital Equipment Replacement 6,178 17,228 35,409 0 225,000 Bridge replacement program 0 0 0 10,001) 25,000 Generator for Maintenance Shop 0 0 13,144 8,500 0 Desks for Maintenance Shop 0 0 0 1,530 0 Traffic control devices - repair & maint 15,647 13,079 0 0 0 Transfer out - #311 (Summerfreld local access) 0 0 0 1,655,955 0 Transfer out - #501 0 0 0 58,000 0 Total expenditures 4,933,151 5,762,421 7,3248�56 12,746,143 9,623,274 Revenues over (under) expenditures 203,034 397,002 162.905 438,233 (222,151) Beginning fund balance 556,265 759,299 1,156,301 1,319,206 1,757,439 Less restricted fund balance 0 0 0 53� 3,982) (561,831) Ending fund balance $ 759,299 $ 1,156,301 $ 1,319,206 $ 1,223,457 $ 973,457 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 $1,958,900 in 2024, RCW 47.030.050 specifies that 0.42% of this tax must be expended for the construction of paths and trails and based upon the 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 2[)26 2t?21 202 20 $ 2g2g Actual Actual Actual....' Bud et Bud et Revenues Motor Vehicle Fue! (Gas) Tax $ 7,330 $ 8,022 $ 8,230 $ 8,700 $ 8,200 Investment Interest 71 21 580 100 1,000 Total revenues 7,400 8,043 8,810 B,SOfl 9,200 Expenditures Capital Outlay 0 0 0 0 fl Transfers out- #369 0 0 0 0 0 TOW expenditures 0 0 0 0 0 Revenues over (under) expenditures 7,400 8,043 8,810 8,800 9,200 Beginning fund balance 14,115 21,515 29,558 38,368 47,168 Ending fund balance $ 21,515 $ 29,558 $ 38,368 $ 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. Budaet Summary �020 2D�� ♦20u2 20get � ��get ., Revenues Hotel/Motel Tax $ 283,720 $ 481,320 $ 591,849 $ 600,000 $ 600,000 Investment Interest 11,908 2,617 82,662 6,000 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 Capital Outlay 0 0 0 2,000,000 0 Total expenditures 0 0 0 2,000,000 0 Revenues over (under) expenditures 295,628 1,685,621 947,511 (879,802) 680,000 Beginning fund balance 2,690,945 2,986,573 4,672,194 5,619,705 4,739,903 Ending fund balance $ 2,986,673 $ 4,672,194 $ 5,619,705 $ 4,739,9fl3 $ 5,419,903 Expenditures Tourism Promotion 154,082 167,850 284.604 309,702 1,252,200 Transfers out- #001 11,390 9,515 12,982 30,000 30,000 Transfers out- 4104 0 1,201,684 273,000 515,198 0 Total expenditures 165,472 1,379,Q49 570,586 854,900 1,282,200 Revenues over (under) expenditures 280,477 (633,716) 342,419 46,100 (372,200) Beginning fund balance 518,239 798,716 165QD6 507,419 553,519 Ending fund balance $ 798,716 $ 165,000 $ 507,419 $ 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, 2028 with the option of two additional two-year extensions. Terms of the contract require Waste Management to pay the City a one-time fee of $47,500 upon contract execution to reimburse the City for the costs of procuring the contract. Waste Management is also required to pay the City an monthly administrative fee of 12.5% of gross receipts, which is estimated to be approximately $1,600,000 in 2022. During the years of 2013 and 2014, the General Fund #001 funded various studies and fees related to the solid waste program and transferred $60,000 to the Solid Waste Fund #106 for the purpose of providing information materials and marketing necessary to inform residents and businesses of the change in solid waste transfer, transport and disposal. The total amount paid out of the General Fund for these expenditures was $202,121. Beginning in 2015 the Solid Waste Fund will reimburse the General Fund for these costs over a 5-year period, which equated to an annual payment of $40,425 in the years 2015 through 2W8, and a final payment of $40,422 in 2019. Revenues Administrative fees Solid Waste Road Wear Fee Investment interest Total revenues Expenditures Education & Contract Administration Transfers out - #001 Transfers out - #101 Transfers out - #303 Transfers out - #311 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance Budget Summary $ 219,943 $ 232,310 $ 268,611 $ 225,000 $ 250,000 1,537,776 1,760,519 1,987,350 0 0 7,804 1,481 43,191 4,000 40,000 1,765,523 1,994,310 2,299,152 229,000 290,000 65,385 43,203 62,757 229,000 290,000 0 0 0 0 0 0 0 271,000 1,862,929 0 0 0 110,746 0 0 1,513,532 1,537,776 3,194 0 0 1,578,917 1,580,979 447,697 2,O ,9 99 290,000 186,606 413,331 1,851,455 (1,862,929) 0 540,182 726,788 1.140,119 2,991,574 1,128,645 $ 726,788 $ 1,140,119 $ 2,991,574 $ 1.128,645 $ 1,128,645 Under the City's cable franchise, the franchise grantee remits to the City as a capital contribution in support of Public Education Government (PEG) capita( 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 - Revenues Camcast PEG contribution $ 76,541 $ 71,252 $ 64,640 $ 71,000 $ 63,000 Investment interest 596 160 3,247 0 3,000 Total revenues 77,137 71,412 67,887 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) 67,887 (2,000) (7,000) Beginning fund balance 128,255 181,773 165,895 233,782 231,782 Ending fund balance $ 181,773 $ 165,895 $ 233,782 $ 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 sates 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. Budget Summary Revenues Affordable & Supportive Housing Sales Tax $ 161,950 $ 215,089 $ 202,181 $ 200,000 $ 200,000 Investment Interest 83 205 8,061 0 8,000 Total revenues 152,033 215,294 210,242 200,000 208,000 Expenditures Professional Services 0 0 Total expenditures 0 0 Revenues over (under) expenditures 152,033 215,294 210,242 Beginning fund balance 0 152,033 367,327 Ending fund balance $ 152,033 $ 367,327 $ 577.569 0 200,000 577,569 $ 777,569 0 208,000 777,569 $ 985,569 In the year 2022, 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 Promotion Area fund. Revenues are calculated based on a daily lodging charge of $4.00. Budget Summary Revenues Tourism Promotion Area Fee $ 0 $ 0 $ 0 $ 1,200,000 $ 1,200,000 Investment interest 0 0 0 0 0 Total revenues 0 0 0 1,200,000 1,200,000 Expenditures Professional Services 0 0 0 800,000 1,200,000 Total expenditures 0 0 0 800,000 1,200,000 Revenues over(under)expenditures 0 0 0 400,000 0 Beginning fund balance 0 0 0 0 400,000 Ending fund balance $ 0 $ 0 $ 0 $ 400,000 $ 400,000 In 2023 Council passed Resolution #23-009 to declare Councll's intent to operate a local homeless and housing program, and assume collection of available document recording fees for this purpose. As part of operating a homeless and housing program, the City first needed to form a Homeless Housing Task Force and adopt a five-year homeless housing action plan that identifies how the City will work to eliminate homelessness consistent with the State's adopted strategic plan. Document recording fees are collected by Spokane County and passed through to the City based on the City's proportionate share of real estate excise tax (REET) collected on a monthly basis. Budget Summa 2020 2021 2022 2423 2024 Actual Actual Actual Bud et Budge Revenues Recording Fees $ 0 $ 0 $ 0 $ 0 $ 640,000 Investment Interest 0 0 0 0 0 Total revenues 0 0 0 0 640,000 Expenditures Professional Services 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over (under) expenditures 0 0 0 0 640.000 Beginning fund balance 0 0 0 0 0 Ending fund balance $ 0 $ 0 $ 0 $ 0 $ 640,000 The CenterPlace Operating Reserve Fund was established as a result of a covenant related to the issuance of limited tax general obligation bonds initially issued in 2003 and refunded in 2014. The bonds were issued for the purpose of constructing the CenterPlace facility. As a part of the bond issuance the City agreed to establish a $300,000 operating reserve account that could be used to make debt service payments on the bonds and/or pay for operating expenses of CenterPlace. If at any time the City were to draw on these reserves it would have to prepare and follow a plan for reinstatement of those funds drawn. This reserve is required to be in place for the life of the bonds which run through December 1, 2033. Budget Summary Revenues Investment interest $ 0 $ 0 $ 0 $ 0 $ 0 Transfers in 0 0 0 0 0 Total revenues 0 0 0 0 0 Expenditures Operations 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over (under) expenditures 0 0 0 0 0 Beginning fund balance 300,000 300,000 300,000 300,000 300,000 Ending fund balance $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 The City has committed to maintaining an ending fund balance in the General Fund of at least 50% of recurring expenditures which is equivalent to 6-months of operations. The Service Level Stabilization Reserve Fund serves as an emergency source of temporary financing to the General Fund in the event a downturn in the local economy resulted in a reduction of revenues that would otherwise compromise either the General Fund's minimum 50% reserve balance or historical levels of service. If an event such as a downturn in the economy resulted in the General Fund reserves dropping below 50% of recurring expenditures, then the Service Level Stabilization Reserve Fund could be drawn against 10 maintain the fund balance minimum. The use of this reserve balance is outlined in the Fiscal Policies at the beginning of this budget document. Budget Summary 2020 2021 2022 202g3 Actual Actual Actual Bud et Bud eE . Revenues Investment Interest $ 0 $ 0 $ 0 $ 0 $ 0 Transfers in 0 0 0 0 0 Total revenues 0 0 0 0 0 Expenditures Operations 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over (under) expenditures 0 0 0 0 0 Beginning fund balance 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000 Ending fund balance $ 5,500,000 $ 5,500.000 $ 5,500,000 $ 5,500,000 $ 5,500,000 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 2020 2021 2022 F.2023 2024 ActuaE Actual Actual Budget Budget Revenues Investment Interest $ 1,147 $ 209 $ 7,088 $ 1,100 $ 6.000 Transfers in - N001 500,000 364,440 89,805 500,000 0 Total revenues 501,147 364,649 96,893 501,100 6,000 Expenditures Transfer out - It101 Street Maintenance Expenditures Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 364,439 0 0 89,805 364,439 89,805 136,708 274,844 23,335 160.043 $ 160,043 $ 434,887 500,000 0 0 0 500,000 500,000 500.000 500,000 500,000 (403,107) 1,100 (494,000) 434,887 31,760 532,880 $ 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). This debt was completely liquidated during 2023. 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. Budget Summary Revenues Spokane Public Facilities District $ 459,500 $ 480,800 $ 501.200 $ 527,200 $ 551,600 Transfers in-#001 401,450 401,500 401,400 401,150 398,950 Transfers in-#301 80,375 80,775 81,100 80,600 0 Transfers in - #302 80,375 80,775 81,100 80,600 0 Total revenues 1,021,700 1,043,850 1,064,800 1,089,550 950,550 Expenditures Debt Service Payment - CenterPlace 459,500 480,800 500,000 527,200 551,600 Debt Service Payment - Roads 160,750 161,550 163,400 161,200 0 Debt Service Payments - City Hall/LTGO'16 401,450 401,500 401,400 401,150 398,950 Total expenditures 1,021,700 1,043,850 1,064.800 1,089,550 950,550 Revenues over (under) expenditures 0 0 0 0 0 Beginning fund balance 0 0 0 0 0 Ending fund balance $ 0 $ 0 $ 0 $ 0 $ 0 This fund is used to account for the collection and expenditures of the first one -quarter of one -percent real estate excise tax (BEET 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 LTG bonds that are accounted for in the LTGO Debt Service Fund #204. Budget Summary 2020 2021 20220 3 2D. A Actual < Actual ', Actual . Budget. Budget.. Revenues REET 1 - Taxes $ 1,754,320 $ 3,109,113 $ 2,790,020 $ 1,500,000 $ 1,500,000 Investment Interest 14,742 2,828 96,965 4,000 90,000 Total revenues 1,769,062 3,111,941 2,886,985 1,504,000 1,590,000 Expenditures Transfers out-#204 80,375 80,775 81,100 80,600 0 Transfers out - #303 330,295 293,208 899,463 560,438 897,312 Transfers out -#311(pavementpreservation) 772,639 827,278 550,242 1T037,500 1,170,350 Transfers out - #314 (Barker Grade Separation) 1,335,879 0 0 7,199 801 Total expenditures 2,519,188 1,201,261 1,530,806 1,685,737 2,068,463 Revenues over (under) expenditures (750,126) 1,910,680 1,356,180 (181,737) (478,463) Beginning fund balance 2,798,194 2,048,068 3,958,748 5,314,928 5,133,191 Ending fund balance $ 2,048,068 $ 3,958,748 $ 5,314,928 $ 5,133,191 $ 4,654,728 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 REET 2 receipts, although it is a permitted use for street, water and sewer projects. Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted for in Street Capital Projects Fund #303, Pavement Preservation Fund #311, and to pay for a portion of the annual bond payment on the City's 2014 LTGO bonds that are accounted for in the LTGO Debt Service Fund 9204. Budget Summary 2Q2Q " � 2D2# �E?R2 �20 9 2024 Actuaua) Bttlgat Revenues REET2-Taxes $ 1,754,320 $ 3,109,113 $ 2,790,020 $ 1,500,000 $ 1,500,000 Investment Interest 22,425 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 61,100 80,600 0 Transfers out -4303 149,678 1,401,744 226,701 2,520,832 440,437 Transfers out - 4309 0 64,077 124,020 5,000 0 Transfers out -4311 fpavementpreservafion) 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 - 4403 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 $ 5,165,924 $ 5,230,856 $ 6,791,175 $ 4,516,368 $ 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 REST 1 Capital Projects Fund #301, REET 2 Capital Projects Fund #302, and sometimes S€ormwater Management Fund #402. 293 294 295 299 300 301 302 303 Budget Summary 2424 2t72 t 2422 Z4 g3 2p24 Actual Actual. Actual bud et Budget: Revenues Grant Proceeds $ 2,813,485 $ 4,174,243 $ 4,235,813 $ %521,716 $ 6,949,896 Developer Contribution 540,326 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 D 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,Corr4dor 320,254 (87,442) 1,204 0 0 Transfers in - #312 - Garland 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 6.451,629 13,274,859 8,875,775 Expenditures Sprague/Barker Intersection Improvement 121,294 159,026 2,219,922 0 0 Sul€ivanlWellesley Intersection 102,051 92,731 499,154 765,321 0 N. Sullivan Corridor ITS Projects (PE start 201� 740,384 2,150 0 0 0 Mission Ave Sidewalk 1,434 0 0 0 0 Barkedt-90Interchange 77,865 0 0 0 0 Barker Rd Widening - RivertoEuclid 1,193,099 1,679,017 8,915 0 0 Barker Rd Widening - Euclid to Garland 36,176 0 0 0 0 Indiana Ave Ptes - Evergreen to Sullivan 235,135 0 0 0 0 Adams Sidewalk Infill 279,947 0 0 0 0 Mullan preservation : Broadway -Mission 4,822 508,213 0 0 0 2018 CSS Citywide Reflective Signal BP 114,526 8,144 382 0 0 Citywide Reflective Signal Post Panels 64,703 3,169 2,990 0 0 Garland Avenue Extension 1,067,612 0 0 0 0 Argonne Rd Concrete Pvmt Indiana to Mont 78,931 2,205,438 8,876 0 0 Pines & Mission Intersection Improvement 57,617 63,816 165,800 342,546 1,599,256 Park & Mission Intersection Improvement 45,780 360,002 0 0 0 Ella Sidewalk - Broadway to AN 325,308 0 0 0 0 S. Conklin Sidewalk 110,388 162 0 0 0 to next (conlinued from previous page) xoxo �o�'i ; � z�z� 2oz� a9sa Expenditures, continued Actual > E1�t�d1 - .. A�tNaE BUd�Bt Ht�1ys# :: 310 Sullivan Rd Overcrossing UP RR Deck Rep1 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 13,537 117,485 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 2,365,000 329 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 Sth 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 Sidewalk 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 5,701,093 13,274,859 8,875,775 Revenues over (under) expenditures 0 1,125,213 750,536 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 $ 1,943,151 $ 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 Summary Revenues Grant Proceeds Developer Contribution Transfers in - #001 Transfers in - #302 Transfers in - #310 Transfers in - #312 Investment Interest Total revenues Expenditures 268 Appleway Trail {Evergreen to Sa ivan) 296 Browns Park improvements 304 CenterPlace west lawn improvements - Ph. 2 305 CentefPlace roof 314 Balfour Park frontage improvements 315 Browns Park improvements 2020 316 Balfour Park improvements - Ph 1 328 Sullivan Park Waterline 337 Reprogram Great Room NV System 338 Spokane Valley River Loop Trail Replace pump at Mirabeau Falls Parking & Trail Design (Summerfield, Pander West Lawn Shade Canopy for Stage Greenacres Park Phase 2 Transfers out - #312 (park land acquisition) Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance $ 1,334,842 $ 593,260 $ 0 $ 326,890 $ 0 0 17,896 fl 0 0 2,941,166 178,813 160,145 620,327 160,000 0 64,077 124,020 5,000 0 0 0 0 40,192 0 131,985 604,512 332.267 5,677,846 220,000 0 20 0 Q 0 4,407,993 1,458,578 616,432 6,670,255 380,000 1,433,833 c 2,165 0 0 0 22,765 0 0 0 0 1,887,746 19,930 145 0 0 795,656 (1,117) 0 0 0 22,048 342,760 95,209 5,000 0 38,049 698,664 953 0 0 10,947 305,134 161,688 5,222,255 20,000 0 32,276 51,033 500,000 0 0 36,951 0 0 0 0 79,136 148,357 750,000 0 0 0 0 33,000 0 0 0 0 136,900 0 0 0 0 23,100 0 0 0 0 0 200,000 200,000 0 0 0 0 4,411,044 1,515,899 457,385 6 fi70,255 220,000 (3,051) (57,321) 159,047 fl 160,000 78,626 75,575 18,254 177,301 177,301 $ 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 building. The initial sources of revenue to set-up the fund reserves were transfers from the General Fund during 2005 through 2007, and as recently as December 31, 2009, this fund had a fund balance of $5,828,600. During 2010 and 2011 the City determined that street repairs and reconstruction represented a more immediate City need and opted to expend nearly $2,000,000 of the fund balance for these projects. The projects themselves were part of a septic tank elimination program (STEP) initiated by Spokane County that resulted in the installation of sewer lines down many City streets. At that time the City decided to completely reconstruct the effected streets rather than patch them. In 2012 the City used this fund to finance a variety street related capital projects as well as the $2.5 million acquisition of an 8.4 acre parcel of land on Sprague Avenue that is adjacent to Balfour Park. Partially offsetting the cost of the land acquisition was the subsequent sale of 2.82 acres of this parcel to the Spokane County Library District who had planned to construct a library building consisting of no less than 30,000 square feet. In order for the Library District to actually construct a new building on this site they first had to have a successful voted bond issue to provide the necessary financing. In the event the Library District is unable to pass a bond, they may sell the 2.82 acres parcel back to the City for the original purchase price of $839,285. An amendment was made to the interlocal agreement in October 2017 which extended the agreement through October 2022 with the option to extend through October 2024. Through this amendments, the City also agreed to contribute $1.3 million, of which the $839,285 would be part, in frontage and/or joint site improvements on the Library site. Construction on the frontage improvements occurred in 2021 and 2022 and the construction of the new library began in 2022. The remaining improvements were made during 2023 during Balfour Park construction activities. 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 $72,600, when added to the City's $434,600 annual lease payment for space in its current space totals $507,100 which was the amount we anticipated our annual bond repayment would be if we were to issue approximately $8,000,000 of limited tax general obligation bonds with a 2% issue cost over 30-years at 4.50%. • The second transfer was our estimate of the annual operating costs of a City Hall facility including utilities, janitorial, grounds maintenance and snow removal, and operating and maintenance supplies. The purpose behind making these transfers beginning in 2015 was to "create" this appropriation capacity within the General Fund. These amounts were transferred out to the General Fund in 2016 and 2017 in order to cover lease payments for the prior City Hall location in years in which the City had both a lease payment and a bond payment for the new City Hall building. Budget Summary Revenues Investment Interest $ 3,679 $ 692 $ 13,653 $ 1,000 $ 1,200 Total revenues 3,679 692 13,653 1,000 1,200 Expenditures Transfers out - 9309 (Balfour Park) 16,700 3,600 0 40,192 0 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 wall 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: Fund 001. J.[01 106 ; 1 37 F301f302 310:' suet '; Chic=Fae. Cr�ic lac. ': General Street p&M .' Wear.Fae 1. Replace, BEET IU Gapltar Grants Total Actual 2011 584,681 0 0 0 0 500,000 0 1,084.681 2012 2,045,203 0 0 0 0 0 0 2,045,203 2013 855,857 282,000 0 616,284 300,000 0 35,945 2,090.086 2014 888,823 282,000 0 616,284 368,944 0 2,042,665 4.198,716 2015 920,000 206.618 0 616,284 502,098 0 835,224 3,080,224 2016 943,800 67,342 0 559,808 730,572 0 1,654,698 3,956,220 2017 953,200 67.342 0 0 1,320,958 0 89,208 2,430,708 2018 962,700 67.342 1,000,000 0 1,370,658 0 1,422,404 4,823,104 2019 972.300 0 4.608.028 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 991,643 0 1,537,776 0 1.654.557 0 0 4,184,176 2022 1,001,B00 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 5,662,530 2,408,660 15,142.505 500,000 12,984,930 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 10 maintain the City's practice of setting aside funds for pavement preservation in an amount equivalent to 6% of General Fund recurring expenditures, the City began to rely more heavily on REET funds. We have determined that the 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 $2,340,700 from the REET 1 Capital Projects Fund #301 and the BEET 2 Capital Projects Fund #302. The City will take advantage of grant programs directed at pavement preservation as they become available. Revenues Transfers in - 9001 Transfers in -#101 Transfers in - #106 Transfers in - #301 Transfers in - #302 Investment Interest Grant Proceeds Developer Contributions Total revenues Expenditures Pavement preservation Pre -project GeoTech Transfer out - #101 (local streets) Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance Budget Summary 2020 2021 2D22 2�22029 Actual Actual Agtual B63 yd et Budget. $ 982,023 0 1,513,532 772.639 772,638 10,960 98,281 0 4,150,073 $ 991,843 0 1,537,776 827,278 827,279 3.448 0 29,011 4.216,635 $ 1,001,800 0 3,194 550,242 914,900 73,149 2, 052,175 0 4,595,460 2,783,129 4.464,693 3,623,847 0 0 0 0 0 0 2.783,129 4,464,693 3,523,847 1,366,944 (248,058) 1,071,613 4,425,201 5,792,145 5,544,087 $ 5,792,145 $ 5,544,087 $ 6,615,700 $ 1,1311,800 $ 1,021,900 1,655,955 0 0 0 1,037,500 1.170, 350 1,037,500 1,170, 350 0 0 2,636.000 0 0 0 7,378,755 3,362,600 7,781,651 3,500,000 50,000 50,000 2.677, 099 0 10,508,750 3,550,000 (3,129,995) (187,400) 6,615,700 3,485,705 $ 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 2023 in the amount of $47,868,004. 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 • $5,031,741 towards Balfour Park construction. $1,400,000 towards the replacement of police vehicles. • $250,000 towards a surface treatment pilot program. $600,000 towards Sullivan Road 1 BNSF Interchange project. Budget Sum ma Revenues Transfers in-#001 $ 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 - #313 16,700 0 0 0 0 Proceeds from sale of land 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 0 0 606,537 1,200,000 0 Transfers out-#101 1,364,706 0 0 250,000 0 Transfers out -#303 - Schoof Beacons 0 0 113,786 112,417 0 Transfers out -#303- Barker Road Corridor 916,837 (87,442) 0 108,449 0 Transfers out - #309 - Appleway Trail 98,991 (65,815) 0 0 0 Transfers out - #309 - Balfour Park frontage improve 22,048 260,788 0 0 0 Transfers out -#309-BalfourPark improvements 10,947 305,133 332,267 4,553,946 20,000 Transfers out - #309 - Sullivan Park waterline 0 25,269 0 373,900 0 Transfers out - 9309 - Spokane Valley River Loop T, 0 79,136 0 750,000 0 Transfers out - 9309 - Greenacres Park Ph2 0 0 0 0 200,000 Transfers out - 9314 - Pines Grade Separation 125,086 (6,684) 0 387,357 20,094 Transfers out -#314- Barker Rd Overpass 0 438,623 633,819 363,938 725,000 Transfers out - #314- Sullivan Rd Interchange 73,615 170,333 0 46,274 61,698 Transfers out -#316- Fairground Building 0 0 7,010 0 0 WSOOT 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 1,675,881 0 0 0 Total expenditures 4,707,940 5,229,028 1,693,419 9,696,881 1,026,792 Revenues over (under) expenditures (4,433,052) 6,018,622 2,135,635 (4,318,827) (626,792) Beginning fund balance 12,936,816 _ 8,503,764 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 #342. Expenditures in the years of 2023 and 2024 are related to design and right of way costs for the Pines Road Underpass project, the construction costs for the Barker Road Overpass project, and design work 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 51 B 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 0 136,875 182,501) Transfers in - U312 198,7131 602.272 633,819 797,568 806,792 Total revenues 4,929,503 1,613,128 1,322,249 6,292,696 3,102,623 Expenditures Barker BNSF Grade Separation 3,792,655 1,150,542 825,160 990,894 725,000 Pines Rd Underpass 1,278,344 495,989 686,765 3,865,897 273,574 Sullivan Rd Interchange 73,615 170,333 132,656 1,615,462 2,153,948 Total expenditures 5.144,614 1,816,864 1,644,581 6,472,253 3,152,622 Revenues over(under)expenditures (215,111) (203,736) (322,332) (179,557) (49,999) Beginning fund balance 1,008,639 793,528 589,792 267,460 87,903 Ending fund balance $ 793,528 $ 589,792 $ 267,460 $ 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 SVIVIC 22.100. These are fees specifically allowed to address impacts from new development and they may be imposed on all developments within a designated area. The City has performed several studies to determine the impact areas on which the fees are being imposed. All fees collected must be applied to transportation system improvements identified in the corresponding study. Budget Summary t128 202� 2i122 2Q .094 Aetua� ' Aptua[.'. A,�ct€tell �. Bud Pt $ud et Revenues Transportation Impact Fees $ 0 $ 294,477 $ 361,613 $ 200,000 $ 300,000 Investment Earnings 0 130 9,684 0 0 Total revenues 0 294,607 371,297 200,000 300,000 Expenditures Transfers out - #303 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 0 0 0 294,607 0 0 $ 0 $ 294,607 0 371,297 294,607 $ 665,904 0 0 0 0 200,000 300,000 665,904 865,904 $ 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. Budget Summary Revenues Transfers in - 4312 $ 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 0 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 0 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. Accomplishments for 2023 • Finalized the hydrologic evaluation efforts for the Glenrose and Central Floodplain mapping and submitted to 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. • Adopted the Comprehensive Stormwater Management Plan for the City. • Adopted enhanced level of service standards for stormwater management and implemented new stormwater fee. • Implemented new stormwater services contracts to provide the adopted level of service. Goals for 2024 • Continue the hydraulic evaluation efforts for the Glenrose and Central Floodplain mapping for FEMA. • Continue collaboration efforts with local, State, and Federal stormwater regulatory bodies. • Continue implementing the enhanced level of service standards for stormwater management. • Finalize the stormwater management study for the Ridgemont Estates neighborhood. • 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. • Continue implementation of the enhanced Underground Injection Control (UIC) and National Pollution Discharge Elimination System (NPDES) programs. • Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will include stormwater facilities. Budget Summary 2020 2021 2022 2623 2024 Actua! Actual Actual Budget Buff et 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 Technician11 1.0 1.0 1.0 1.0 1.3 GIS Analyst 0.0 0.23 0.23 0.00 1.23 MaintenancelConstruction Inspector 1.15 0.25 0.0 0.0 0.25 Mechanic 0.0 0.0 0.25 0.25 0.25 Senior Development Engineer 0.0 0.0 0.0 0.0 0.25 Senior Engineer-Proj Mgmt 0.0 0.0 0.0 0,0 0.6 Senior Planning Grants Engineer 0.25 0.25 0.25 0A0 0.0 Stormwater Forman 0.0 0.9 0.9 0.9 0.9 Capital Mai ntenancelConslruction Inspector 0,0 0.0 0.0 0.0 0.3 Construction Inspector 0.0 0.0 0.0 0.0 0.45 Senior Engineer-Proj Mgmt 0.0 0.0 0.0 0.0 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) rmm prevrous page) Budget Summary Revenues Stofmwater Management fees $ 1,910,349 $ 2.026,140 $ 2,031,000 $ 5,600,000 $ 5,600,000 Investment Interest 10,244 2,134 40,038 2,000 40,000 Miscellaneous & Grants Proceeds 482 0 0 0 0 Total revenues 1,921.075 2,028,274 2,071,038 5,602,000 5,640,000 Expenditures Wages, Payroll Taxes & Benefits 412,173 331,944 379,033 957,368 1,316,976 Supplies 49,228 14,922 32,301 99,300 44,700 Services & Charges 1,180,534 1,153,820 1,290,799 1,764.822 2,422,317 Intergovernmental Services 40,452 42,222 43,149 48,000 48,000 Interfund vehicle lease - #501 14,000 6,750 6,750 6,750 13,000 Total expenditures 1,696,387 1,549,658 1,752,032 2,876,240 3,844,993 ecurring revenues over (under) Recurring Expenditures 224,688 478,616 319,006 2,725,760 1,795,007 Revenues Grant Proceeds 304 95,000 0 0 0 Total Nonrecurring revenues 304 95,000 0 0 0 Expenditures Capital - Various Projects 227,770 383,412 109,307 350,000 1,500,000 Stormwater Comprehensive Plan 0 0 272,923 50,000 0 Furniture & Equipment 0 0 0 1,530 Land Acquisition 0 0 0 260,000 0 Watershed studies 48,336 37,242 69,162 100,000 150,000 Generator for Maintenance Shop 0 0 13,144 8,500 0 Transfers out - #501 (Stormwater Vehicle) 0 0 0 60,000 Total Nonrecurring expenditures 276,106 420,654 464,536 830,030 1,650,000 Nonrecurring revenues over (under) Nonrecurring Expenditures (275,802) (325,654) (464,536) (830,030) (1,650,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (51,114) 152,962 (145,530) 1,895,730 145,007 Beginning working capital 2,180,773 2,159,796 2,401,719 2,278,363 4,174,093 Ending working capital $ 2,129,659 $ 2,312,75$ $ 2,256,189 $ 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 jn the Spokane Valley Rathdrum Prairie Aquifer. • a septic tank elimination program (STEP) designed to replace septic tanks with sanitary sewer systems. In the 2004 interlocal agreement the City and County also agreed that for the years 2011 through 2025 the APA fees remaining after the payment of reasonable administration and billing fees incurred by the County would be distributed annually between the County. City and City of Spokane on a proportional basis relative to the amount generated in unincorporated areas, the City and City of Spokane. The fees collected on the City's behalf by Spokane County are expended entirely on stormwater related projects that are designed to protect the aquifer. These fees plus grant monies received from a number of granting agencies finance a variety of capital projects. Budget Summary 2020..2021 2922 2023 M4 Actual Actual A0041Budget :' Budget 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 iota! Revenues 496,365 2,034,005 771,682 859,400 520,000 Expenditures Capital -Various projects 494,300 2,989,076 370,999 1,421,100 1,000,000 Effectiveness study 0 45,454 0 55,000 55,000 Total Expenditures 494,300 3,034,530 370,999 1,476,100 1,055,000 Revenues over (under) expenditures 2,065 (1,000,525) 400,683 (616,700) (535,000) Beginning working capital 2,118,299 2,120,365 1,119,839 1,520,522 903,822 Ending working capital $ 2,120,364 $ 1,119,840 $ 1,520,522 $ 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 full city arterial and designated hillsides plow in approximately 12 hours. In the future new plows will be purchased to replace the aging fleet as noted below and older plows will serve as backups and eventually be retired from the fleet beginning in 2022. The recommended snow plow fleet consists of eleven plows with two serving as backup plows. The two backup plows ensure that arterial roadways and hillside priority roadways can be cleared of snow per the snow plan. Having backup plows provides the City with additional plows that can be deployed in case of a mechanical breakdown or an accident during a winter storm event. snow plow Fleet Truek# Modelyear YRAcquirad AgaatRetirement: ReplacemantYr Notes 207 1997 2009 25 2022 EAsting Fleet (11) Snow Plows 203 1995 2009 28 2023 204 1995 2009 29 2024 208 1997 2009 28 2025 209 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 2021 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 2049 209 is retired •' 2028 2028 22 2050 211 is retired •` 2029 2029 22 2051 206 is retired •` 2030 2030 22 2052 205 is retired l0 next PdYW Revenues Vehicle rentals - 4001 Vehicle rentals - #101 Vehicle rentals - #101 (plow replace-) Vehicle rentals - 9402 Miscellaneous Revenues Transfers in - #001 (CenterPlace kitchen reserve) Transfers in - 4001 (Code Enforcement Vehicle) Transfers in - #101 (1T 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 Heavy Duty Machinery & Equipment Total Expenditures Revenues over (under) expenditures Beginning working capital Ending working capital Budget Summary $ 28,000 $ 31,300 $ 31,300 $ 59,600 $ 46,750 14,500 10,250 10,250 27,750 41,950 48,500 60,500 275,000 275,000 300,000 14,000 6,750 6,750 6,750 13,000 0 0 325 0 0 36,600 36,600 0 0 0 27,472 0 0 0 0 0 0 0 0 86,500 0 0 0 58,000 0 0 a 0 60.0m 0 6,074 1,147 20,449 2,000 20,000 175,146 146,547 344,074 489,100 508,200 0 275 0 10,000 10,000 27,472 108,762 248,500 476,500 120,000 255,806 0 103,926 276,000 300,000 0 0 0 0 270,000 283,278 109,037 352,426 761,500 700,000 (108,132) 37,510 (8,352) (272,400) (191,800) 1,496,093 1,387,961 1,425,471 1,417,119 1,144,719 $ 1,387,961 $ 1,425,471 $ 1,417,119 $ 1,144,719 $ 952,919 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 (MIA). Budget Summary 2020 20.21..2022 29g3 20 23 Aetual A001 Act►raE Bud of . BU dg et s Revenues Transfers in - #001 $ 410,000 $ 425,000 $ 450,000 $ 600,000 $ 700,000 Investment interest 248 117 4,889 0 0 Total Revenues 410,248 425,117 454,889 600,000 700,000 Expenditures Auto & Property insurance 337,987 365,384 417,837 600,000 700,000 Unemployment Claims 7,781 7,397 1,850 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 276,004 340,484 392,820 428,022 428,022 Ending working capital $ 340,484 $ 392,820 $ 428,022 $ 428,022 $ 428,022 Expenditures Fees & Taxes remitted to olher governments Total Expenditures Revenues over (under) expenditures Beginning working capital Ending working capital 371,759 590,166 433,410 591,000 500,000 371,759 590,166 433,410 591,000 500,000 313 (313) 0 0 0 0 313 0 0 0 $ 313 $ 0 $ 0 $ 0 $ 0 o n n o w m r ci �nmom N T O m O m 0 O p N N O h N O O O O Q O - O O q o 0 o o c+ r v_ - q A tl b V 0 O O P N G_ O 4 0 O 0 0 tq r' v a ? h M i s E �y IA 0 o P oomw n a P P � a P .A wa 't - �nmv> f a � s bg p tl O O O W YOi N N M 0 E n n o n o P a a u n 0 0 o a o a b n n a P P o b - s?" a �n �n aPdnor�oo_o r qP P o o o� w o n d tl o 0 c n o - �aF- a� ....O::C tG � Z Fm C E m E o tll 0. w d c a a. n15 N d LL G O E U .Lc IA LL a LL R N C - it N b n U 1 Z m LL m o- 5 a`a1pa G .. `m .. 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In to Pa ui u-, to to 0 ffi E LL ai 0 m, 0 Q'i m UL 4, "1 tz to r= C, 0i Lu 16 0 0 w LL 4� 0 a w w 0 0) a LU E c w 0 0 Up In , 0 1 c n 3 ff cr w ix E < W 0 W a- M 'E S> = I I . 6 :ar 2 0 .00000 a a CL CL CL 8 w w w ui w W, N E O UL 4� � paka y 21 c CL w N-Iz a2f Z; It, 'ab cy; N I- tz; CrI E 0 .1Z 10 0 t: LL 13 2 cn , , 0 21 'wa M ai -cI (Ou "U 02 4" a, "J =Y z to N In sL to ,a 1 2 IN IS , CX U� EL U, a, Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE Effective January 1, 2024 Position Title Grade 2024 Range City Man a er Unclassified Deputy City Manager 22 12,584,68 - 0,070A5 City Attorney 21 11,337,56 - 17163,99 Finance Oireclor 21 11,337,56 - 17,163,99 Community & Public Works Director 21 11,337,56 - 17,163,99 City ServicesAdmAislrater 21 11,337,,% - 17,163.99 Parks and Recreation Director 21) 10,203.67 - 15 448.73 Cil Engineer 20 10,203.67 - 15,448.73 Economic Development Direclar 20 10,203.67 - 15,448.73 Human Resources Director 20 10.20367 - 15,448.73 Senior Deputy City Attorney 19 9.183.14 - 13,904.01 Buildin Off[Ga1 19 9,18314 - 13,904.01 Engineering Manager 19 9183.14 - 13,904.01 Plannin Manager 18 8 265.89 - 12,512.98 Senior Engineer 18 8,265.89 - 12,512.98 Public Works Superintendent 18 8,26589 - 12,512.98 Communications Manager 18 8 265.89 - 12,512.98 Accounting Manager 18 8,265.89 - 12 512.98 Market#ng Manager 18 8,265.89 - 12 612.98 Assistant Building Official 17 7,438.88 _ 11 261.22 Senior Administrative Analyst 17 7,438.88 - 11 26122 IT Manager 17 7,438.88 - 11 261.22 Legislative Coordinator 17 7,438.88 - 11 26122 Tourism and Markeling Manager 17 7,43BA8 - 11,261.22 Deputy City AttoMay. 16 6,694,31 - 10,134A5 City Clerk 16 8,894,31 - 10134.45 Engineer 16 5,694,31 - 1013445 Senior Planner 16 6,694.31 - 10,134,45 Develo menl Services Coordinator 16 6,594,31 - 10,134.45 AccmnlanllBud et Analyst 16 6,694.31 - 10,134.45 Hausin and Homeless Services Coordinator 16 6,694.31 - 10,134.45 Project Manager 16 6,694.31 - 10,134.45 CAD Manager 16 6,694.31 - 10,134.45 Code Enforcement Su ervisur 16 6,694.31 - 10,134.45 Associate Planner 15 6,025.72 - 9,121.64 Assistant Engineer 15 6,025.72 - 9,121.64 ITSpecialist 15 6,025.72 - 9,121.64 Engineering Technician 11 15 6025.72 - 9,121.64 Economic Devefe menl Project Specialist 15 6,025.72 - 9.121.64 Senior Plans Examiner 15 6,025.72 - 9,121,64 Communications Specialist 15 602572 - 9,121.64 Adminislraiive Analyst 15 6,025.72 - %121.64 Maintenance/Construction Foreman 15 6,02572 9,121.64 GSS Ana t st 15 fi 025.72 - 9.121,64 CPW Liason 15 6025.72 - 9,121,64 Signal Tc&nivan 15 6025.72 - 9,121,64 Mechanic 14 5,423,47 - 8,210.11 Human Resource Analyst 14 5,423,47 - e 210.11 CenlerPlace Coordinator 14 5,423.47 - 8,210.11 Planner 14 5,423,47 - 13,210.11 Building Ens ector II 14 5,423.47 - 8,210.11 Pans Examiner 14 5,423.47 - 8,210.11 En inee Ing Technician # 14 5,423.47 8,210.11 Senior Permit Specialist 14 5.423.47 - 8,210.11 Code Enforcement Officor 14 5.423.47 - 8,210.11 MainlenancelCenslruclion Inspector 14 5,423.47 - 8,210.11 Business License S ecalist 14 5,423.47 - 8,210.11 Park Operations and Maintenance Coordinator 14 5,423.47 - 8,21011 Accountant 1 14 5,423.47 - 8,210.11 Recreation Coordinator 13 4,860.73 - 7 388.62 DeputyDepLity City Clerk 13 4,860.73 - 7 38B.a2 Custemer Relalionsli-acihties Coordinator 13 4,880.73 - 7 38B_82 Building Inspector 1 13 4, B80,73 - 7,38882 Executive Assistant 13 4,680,73 - 7 38B_B2 Plannin Technician 13 4,880,73 - 7,388.82 Human Resources Technician 13 4,880,73 - 7,388.82 Maintenance Lead 13 4,880,73 - 7,388.62 Senior Center Specialist_ 12 4,394,27 - 13&4976 Permit Facilitator 12 4,394.27 - 6,64276 Help Desk Technician 12 4,394.27 - 6,649.76 Accounting Technician 12 4,394.27 - 6,649.76 Administrative Assistant 12 4.W4.27 - 6,649.76 Recreation Specialist 12 4,394.27 - 6,649.76 Paraie al 12 4,394.27 - 6,649.76 Maintenance Worker II 12 4,394.27 - 6,649.75 Maintenance Worker I 11 3953.63 - 5,985.08 Permit Specialist 11 3,953.63 - 5,985,08 Office Assistant 11 10-11 3,558.02 5,985,08 Custodian 10 3,558.02 - 5,385.31 Office Assistant 1 9-10 3,202.62 - 5,385,31 Note; Slighl rounding differences may exist between the figures reflected on this page and the actual payroll rates computed by the Eden Payroll System. Salary Scheduie