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Home My WebLink About2024, 06-11 Budget Workshop AGENDA SPOKANE VALLEY CITY COUNCIL SPECIAL MEETING Budget Workshop Tuesday, June 11, 2024 8:30 a.m. City of Spokane Valley, Council Chambers 10210 E Sprague Ave, Spokane Valley, Washington _________________________________________________________________________________ NOTE: Members of the public may attend Spokane Valley Council meetings in-person at the address provided above, or via Zoom at the link below. Although the meeting will be open to the public, there will be no public comments. Join the Zoom WEB Meeting ---------------------------------------------------------------------------------------------------------------------------------------- CALL TO ORDER WELCOME: Mayor Pam Haley ROLL CALL (30 min) WORKSHOP OVERVIEW: John Hohman / Chelsie Taylor 1. Economic Forecast & Projections – Chelsie Taylor (15 min) 2. Council Goals – Priority Project Ranking Results - John Hohman(10 Min) 3. Staffing Overview - John Whitehead (10 Min) 4. City Council – John Hohman / Council (10 min) 5. City Manager – John Hohman (10 min) 6. Deputy City Manager – Erik Lamb (10 min) 7. City Attorney – Kelly Konkright (10 min) 8. Public Safety (20 min) a) Spokane Valley Police Department – Dave Ellis / Morgan Koudelka / Erik Lamb b) Court, Jail & Other Public Safety Contracts – Morgan Koudelka / Erik Lamb 9. City Services – Gloria Mantz (10 min) 10. Facilities – Gloria Mantz (10 min) 11. Finance – Chelsie Taylor (10 min) 12. General Government – Chelsie Taylor / Chad Knodel(15 min) 13. Information Technology – Chad Knodel (10 min) 14. Human Resources – John Whitehead (10 min) 15. Public Works Administration – Bill Helbig (10 min) 16. Engineering – Bill Helbig (10 min) 17. Building – Jenny Nickerson (10 min) 18. Planning – Chaz Bates (10 min) Lunch Break - approximately 12:00 – 1:00 (Council and Staff will move to the multipurpose room for lunch, and reconvene to the Chambers at 1:00 pm) 19. Economic Development – Mike Basinger (10 min) 20. Parks & Recreation – John Bottelli (15 min) 21. Street Operations & Maintenance Fund – Bill Helbig / Adam Jackson – (30 min) 22. Stormwater Fund – Adam Jackson– (10 min) 23. Supplemental Budget Requests – Chelsie Taylor / John Hohman (25 min) 24. Potential & Pending Capital Projects – John Hohman / Chelsie Taylor 25. Fiscal Policies – John Hohman Adjourn P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\2025 calendar CITY OF SPOKANE VALLEY, WA 2/20/2024202420232022 R 4/2/2024BudgetBudgetBudget 2025 BUDGET CALENDA 6/6/2024timelinetimelinetimeline WhenWhat April 2-Request from departments their detailed expense estimates for 2025.April 4April 5April 6 Apr 29 - May 3-Department Directors review Preliminary Budget requests with City ManagerApr 23 - 27Apr 25 - 29Apr 26 - 30 and Finance Director. May 14-Departments submit 2025 revenue estimates and complete expenditureMay 11May 13May 14 worksheets. May 21-City Manager, Finance Director review budget proposals.May 15May 17May 18 June 6-2025 Budget worksheets to Council.June 7June 9June 10 June 11Council Workshop June 12June 14June 15 -2025 Budget workshop with Council. July 19-Departments submit to Finance Department updates for 2025 BudgetJuly 20July 15July 16 document narratives including 2024 accomplishments and 2025 goals. July 19-Review capital project status with Public Works.July 20July 15July 16 July 23Council Study Session -Admin Report - Council goals & priorities for use of lodging taxJuly 24July 19July 20 August 6Council Study Session -Motion on Council goals & priorities for use of lodging taxAugust 1August 2August 10 August 27Council Study Session -Admin Report: 2025 Budget - Estimated revenues and expendituresAugust 28August 30August 24 September 17Formal Council Meeting -Public Hearing #1 on 2025 revenues including Property Taxes****September 18September 13September 14 -City Council Motion Consideration - set 2025 Budget hearing for October 8September 18September 13September 14 September 24Council Study Session -Admin Report: Proposed ordinance adopting 2025 property taxesSeptember 25September 20September 21 -Outside Agency presentations (5 min max each)September 25September 20September 21 October 1Council Study Session -City Manager presentation of 2025 Preliminary Budget.****October 2October 4October 5 October 8Formal Council Meeting -Public Hearing #2 on 2025 Budget.****October 9October 11October 12 -First reading of the Property Tax Ordinance.October 9October 11October 12 -Admin Report - 2024 Budget AmendmentOctober 9October 11October 12 October 22Formal Council Meeting -Public Hearing on 2024 Budget Amendment****October 23October 25October 26 -Second reading of the Property Tax Ordinance.October 23October 25October 26 -First reading of the 2024 Budget Amendment Ordinance.October 23October 25October 26 -First reading of the 2025 Budget Ordinance.October 23October 25October 26 -Council motion to award Outside Agency grantsOctober 23October 25October 26 November 12Council Study Session -Public Hearing #3 on final 2025 Budget.****November 6November 8November 9 -Second reading of the 2024 Budget Amendment Ordinance.November 6November 8November 9 -Second reading of the 2025 Budget Ordinance.November 6November 8November 9 - Admin Report - LTAC recommendations to CouncilNovember 6November 8November 16 November 19Council Study Session -Admin Report - 2025 Fee ResolutionDecember 4December 6December 7 November 29-Deliver property tax ordinance to County.November 22November 23November 12 December 17Formal Council Meeting -City Council Motion Consideration: Award Lodging Tax for 2025December 18December 13December 14 -2025 Fee Resolution adoption if changes are needed.December 18December 13December 21 December 27-2025 Budget submitted to County.December '22December '22December '21 N/A-Publish 2025 Business Plan - Incorporated into Budget BookFebruary 2022 ****City Clerk will post appropriate notice in newspaper. Page 1 of 13 P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Front Overview\\budget summary 2024 06 11 CITY OF SPOKANE VALLEY, WA 6/11/2024 General Fund #001 2025 Budget 2025 2024 AmendedEstimated$% BudgetBudgetInc (Dec)Inc (Dec) RECURRING ACTIVITY Revenues Property Tax13,824,90014,006,000181,1001.31% Sales Tax33,709,60033,000,000(709,600)-2.11% Sales Tax - Public Safety 1,600,8001,609,4008,6000.54% Sales Tax - Criminal Justice2,818,5002,833,70015,2000.54% x485,000522,00037,0007.63% Gambling Tax and Leasehold Excise Ta Franchise Fees/Business Registration1,370,0001,390,00020,0001.46% State Shared Revenues2,469,4002,477,0007,6000.31% Fines and Forfeitures/Public Safety500,600500,60000.00% Community and Public Works3,481,9003,547,90066,0001.90% Recreation Program Revenues607,200628,60021,4003.52% Grant Proceeds120,00020,000(100,000)-83.33% Miscellaneous Department Revenue87,00087,00000.00% Miscellaneous & Investment Interest1,211,2002,010,800799,60066.02% (h/m tax-CP advertising) Transfers in - #105 30,00030,00000.00% Transfers in - #110 (recording fees H&H Services) 290,000290,00000.00% Total Recurring Revenues62,606,10062,953,000346,9000.55% Expenditures City Council721,407754,11132,7044.53% City Manager882,974868,450(14,524)-1.64% City Attorney951,382983,08931,7073.33% City Services438,818467,29028,4726.49% Communications414,670532,042117,37228.30% Housing & Homeless Services471,080565,89794,81720.13% Public Safety35,251,24837,751,9772,500,7297.09%4,753,193 Additional Officers02,252,4642,252,4640.00%13.48% Deputy City Manager610,226637,38127,1554.45% Finance1,457,1561,506,68449,5283.40% Human Resources389,117410,75121,6345.56% Information Technology457,384444,125(13,259)-2.90% Facilities1,325,7231,413,48487,7616.62% Public Works Administration409,432405,023(4,409)-1.08% Engineering2,056,6812,118,03461,3532.98% Building2,285,6622,354,43068,7683.01% Economic Development1,208,5141,244,35035,8362.97% Planning1,099,1331,113,01913,8861.26% Parks & Rec - Administration509,182456,981(52,201)-10.25% Parks & Rec - Maintenance2,334,1652,535,908201,7438.64% Parks & Rec - Recreation 349,947376,94927,0027.72%(342,344) Parks & Rec - Aquatics569,2000(569,200)-100.00%-7.64% Parks & Rec - Senior Center34,78245,67810,89631.33% Parks & Rec - CenterPlace685,212724,62839,4165.75% General Government1,707,5401,683,340(24,200)-1.42% Transfers out - #204 (2016 LTGO debt service)398,950401,5502,6000.65% Transfers out - #309 (park capital projects) 160,0000(160,000)-100.00%(1,571,222) Transfers out - #311 (pavement preservation)1,021,9000(1,021,900)-100.00%-34.54% Transfers out - #501 (IT equip reserve) 86,50092,5006,0006.94% Transfers out - #502 (insurance premium)700,000800,000100,00014.29% Transfers out - #503 (public safety equipment) 473,7220(473,722)-100.00% Total Recurring Expenditures59,461,70762,940,1353,478,4285.85% Recurring Revenues Over (Under) Recurring Expenditures3,144,39312,865 Page 2 of 13 001 P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Front Overview\\budget summary 2024 06 11 CITY OF SPOKANE VALLEY, WA 6/11/2024 General Fund #001 2025 Budget 20242025 AmendedEstimated$% BudgetBudgetInc (Dec)Inc (Dec) NONRECURRING ACTIVITY Revenues Grant Proceeds (Comp Plan amendment)325,0000(325,000)-100.00% Grant Proceeds (CLFR) 159,0000(159,000)-100.00% Total Nonrecurring Revenues484,0000(484,000)-100.00% Expenditures General Government - IT capital replacements152,50050,000(102,500)-67.21% Public Safety (UTV) 36,0000(36,000)-100.00% Facilities (Precinct repairs & improvements)155,0000(155,000)-100.00% Facilities (electric man-lift) 20,0000(20,000)-100.00% Facilities (CenterPlace repairs & improvements) 241,0000(241,000)-100.00% Facilities (Clean building requirements)85,0000(85,000)-100.00% Parks & Rec (replace banquet chair at CP)150,0000(150,000)-100.00% Parks & Rec (motorized shades for Great Room) 25,0000(25,000)-100.00% Communications (Police staffing comm outreach)17,0000(17,000)-100.00% CLFR Related Project Expenditures3,131,0000(3,131,000)-100.00% Financial Software Capital Costs550,0000(550,000)-100.00% (Street Fund operations) Transfers out - #101 3,200,4230(3,200,423)-100.00% Transfers out - #312 ('22 fund bal >50%)0000.00% Transfers out - #501 (park maint vehicles) 85,0000(85,000)-100.00% Transfers out - #503 (Public Safety Equip Replc)1,000,0000(1,000,000)-100.00% Total Nonrecurring Expenditures8,847,92350,000(8,797,923)-99.43% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(8,363,923)(50,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(5,219,530)(37,135) Beginning unrestricted fund balance45,847,41240,627,882 Ending unrestricted fund balance40,627,88240,590,747 Ending fund balance as a percent of recurring expenditures =64.49% Recurring Expenditures Public Safety35,251,24840,004,4414,753,19313.48%63.56% All other departments24,210,45922,935,694(1,274,765)-5.27%36.44% 59,461,70762,940,1353,478,4285.85%100.00% Page 3 of 13 001 13 of 4 6/11/2024 Page )))) 0002 5002 8007 ,,,, 6003 7067 4214 (((( $ $ $ $ $ $ --- --- $$$$ (1,032,119)$$ (2,342,691) Amount $138,000 Estimated $1.2 million 2025 Amount 476,850200,000160,000473,722 up to $14.2 million 2,342,691 $107,000 to $8.4 million $2.6 million to $2.8 million $ $ $ $ $ $ Status QuoWith CutsDecrease ProgramAquaticsOutside Agency AwardsTransfer Out - #309 Parks Capital ProjectsTransfer Out - #311 Pavement Preservation1,032,119Transfer Out - #503 Public Safety EquipmentStatutory RestrictionsNoneNo neDetermined by voted ballot measure CITY OF SPOKANE VALLEY, WA General Fund #0012025 BudgetExpenditures Cut to Have Positive Recurring Operations:DepartmentParks & RecreationGeneral GovernmentTotal Potential revenue additions to reduce/eliminate expenditure cuts:Revenue TypeProperty Tax 1%Property Tax Banked CapacityNoneUtiltity TaxesPublic Safety Sales TaxPublic SafetyLevy Lid Lift P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Front Overview\\budget summary 2024 06 11 CITY OF SPOKANE VALLEY, WA 6/11/2024 Street Fund #101 2025 Budget 20242025 EstimatedEstimated$% BudgetBudgetInc (Dec)Inc (Dec) RECURRING ACTIVITY Revenues Utility Tax900,000900,00000.00% Motor Vehicle Fuel (Gas) Tax1,950,7001,944,300(6,400)-0.33% Multimodal Transportation Revenue137,500136,400(1,100)-0.80% Right-of-Way Maintenance Fee100,000100,00000.00% Solid Waste Road Wear Fee 1,700,0001,700,00000.00% Investment Interest10,00010,00000.00% Miscellaneous10,00010,00000.00% Transfer in - TBD Fund1,392,5002,785,0001,392,500100.00% Total Recurring Revenues6,200,7007,585,7001,385,00022.34% Expenditures Wages / Benefits / Payroll Taxes1,901,7011,854,357(47,344)-2.49% Street Program2,255,3252,044,287(211,038)-9.36% Maintenance Shop24,55030,3225,77223.51% Winter Operations1,564,4641,053,299(511,165)-32.67% Bridge Program68,75068,000(750)-1.09% Local Street Program1,579,5600(1,579,560)-100.00% Traffic Program894,3651,177,367283,00231.64% Intergovernmental Payments775,000745,000(30,000)-3.87% Vehicle rentals - #501 (non-plow vehicle rental)41,95041,95000.00% Vehicle rentals - #501 (plow replace.) 300,000300,00000.00% Total Recurring Expenditures9,405,6657,314,582(2,091,083)-22.23% Recurring Revenues Over (Under) Recurring Expenditures(3,204,965)271,118 NONRECURRING ACTIVITY Revenues Transfers in - #0013,200,4230(3,200,423)-100.00% Total Nonrecurring Revenues3,200,4230(3,200,423)-100.00% Expenditures Capital Equipment Replacement Programs225,000135,000(90,000)-40.00% Bridge Replacement Program25,0000(25,000)-100.00% Total Nonrecurring Expenditures250,000135,000(115,000)-46.00% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures2,950,423(135,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(254,542)136,118 Beginning fund balance4,605,5084,350,966 Unrestricted ending fund balance4,350,9664,487,084 Ending fund balance as a percent of recurring expenditures =61.34% Page 5 of 13 101 13 of 6 6/11/2024 Page (35,000) (310,000) (2,019,454) $ $ $ $ - 40,000 425,000465,000 $ (1,674,454)$ $ $ Amount Estimated 2025 Amount 75,000 735,000 1,674,4542,484,454 $3 million to $11 million $ $ $ $ depending on 1%, 2% or 3% Status QuoWith CutsDecrease ProgramLocal StreetsSidewalk Snow RemovalWinter Snow ServicesStatutory RestrictionsTransportation CITY OF SPOKANE VALLEY, WA Street O&M Fund #1012025 BudgetExpenditures Cut to Have Positive Recurring Operations:DepartmentStreet MaintenanceWinter OperationsTotal Potential revenue additions to reduce/eliminate expenditure cuts:Revenue TypeTransportation Benefit DistrictSales Tax P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Front Overview\\budget summary 2024 06 11 CITY OF SPOKANE VALLEY, WA 6/11/2024 Stormwater Fund #402 2025 Budget 2025 2024 AmendedProposed$% BudgetBudgetInc (Dec)Inc (Dec) RECURRING ACTIVITY Revenues Stormwater Management Fees5,600,0005,600,00000.00% Investment Interest40,00090,00050,000125.00% Total Recurring Revenues5,640,0005,690,00050,0000.89% Expenditures Wages / Benefits / Payroll Taxes1,349,3221,598,880249,55818.50% Supplies44,70037,200(7,500)-16.78% Services & Charges2,422,3172,222,306(200,011)-8.26% Intergovernmental Payments48,00048,00000.00% Vehicle Rentals #50113,0006,750(6,250)-48.08% Total Recurring Expenditures3,877,3393,913,13635,7970.92% Recurring Revenues Over (Under) Recurring Expenditures1,762,6611,776,864 NONRECURRING ACTIVITY Revenues Grant Proceeds0000.00% Total Nonrecurring Revenues0000.00% Expenditures Capital - various projects1,500,0001,500,00000.00% Watershed studies150,000150,00000.00% Stormwater comprehensive plan update0000.00% (1/2 cost to #101 Generator for Maintenance Shop 0000.00% Desks for Maintenance Shop (1/2 cost to #101)0000.00% Land Acquisition for Easement0000.00% Total Nonrecurring Expenditures1,650,0001,650,00000.00% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(1,650,000)(1,650,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures112,661126,864 Beginning working capital4,550,1584,662,819 Ending working capital4,662,8194,789,683 Ending working capital as a percent of recurring expenditures =122.40% Page 7 of 13 402 CITY OF SPOKANE VALLEY, WA 2025 Budget General Fund Department Changes from 2024 to 2025 Difference Between 202420252024 and 2025 AmendedProposedIncrease (Decrease) BudgetBudget$% City Council Wages, Payroll Taxes & Benefits368,807384,41115,6044.23% Supplies3,0001,100(1,900)(63.33%) Services & Charges349,600368,60019,0005.43% Total721,407754,11132,7044.53% City Manager Wages, Payroll Taxes & Benefits793,974776,450(17,524)(2.21%) Supplies6,7006,000(700)(10.45%) Services & Charges82,30086,0003,7004.50% Total882,974868,450(14,524)(1.64%) City Attorney Wages, Payroll Taxes & Benefits797,155824,42027,2653.42% Supplies6,2536,4451923.07% Services & Charges147,974152,2244,2502.87% Total951,382983,08931,7073.33% City Services Wages, Payroll Taxes & Benefits431,428457,93026,5026.14% Supplies03003000.00% Services & Charges7,3909,0601,67022.60% Total438,818467,29028,4726.49% Communications Wages, Payroll Taxes & Benefits322,520366,44243,92213.62% Supplies01,0001,0000.00% Services & Charges92,150164,60072,45078.62% Total414,670532,042117,37228.30% Housing & Homeless Services Wages, Payroll Taxes & Benefits138,680138,097(583)(0.42%) Supplies2,5001,000(1,500)(60.00%) Services & Charges329,900426,80096,90029.37% Total471,080565,89794,81720.13% Public Safety Wages/Payroll Taxes/Benefits0000.00% Supplies25,20030,0004,80019.05% Other Services and Charges203,700203,70000.00% Intergovernmental Services35,022,34839,770,7414,748,39313.56% Total35,251,24840,004,4414,753,19313.48% (Continued to next page) Page 8 of 13 CITY OF SPOKANE VALLEY, WA 2025 Budget General Fund Department Changes from 2024 to 2025 Difference Between 202420252024 and 2025 AmendedProposedIncrease (Decrease) BudgetBudget$% (Continued from previous page) Deputy City Manager Wages, Payroll Taxes & Benefits599,936628,11428,1784.70% Supplies50050000.00% Services & Charges9,7908,767(1,023)(10.45%) Total610,226637,38127,1554.45% Finance Wages, Payroll Taxes & Benefits1,434,4561,481,51847,0623.28% Supplies3,5005,6662,16661.89% Services & Charges19,20019,5003001.56% Total1,457,1561,506,68449,5283.40% Human Resources Wages, Payroll Taxes & Benefits354,207381,61127,4047.74% Supplies2,2001,700(500)(22.73%) Services & Charges32,71027,440(5,270)(16.11%) Total389,117410,75121,6345.56% Information Technology Wages, Payroll Taxes & Benefits444,284430,475(13,809)(3.11%) Supplies50065015030.00% Services & Charges12,60013,0004003.17% Total457,384444,125(13,259)(2.90%) Facilities Wages, Payroll Taxes & Benefits539,193553,64914,4562.68% Supplies128,900101,900(27,000)(20.95%) Services & Charges657,630757,935100,30515.25% Total1,325,7231,413,48487,7616.62% Public Works Administration Wages, Payroll Taxes & Benefits351,972349,228(2,744)(0.78%) Supplies1,0001,00000.00% Services & Charges56,46054,795(1,665)(2.95%) Total409,432405,023(4,409)(1.08%) Engineering Wages, Payroll Taxes & Benefits1,683,4561,756,88073,4244.36% Supplies36,10037,4501,3503.74% Services & Charges337,125323,704(13,421)(3.98%) Total2,056,6812,118,03461,3532.98% (Continued to next page) Page 9 of 13 CITY OF SPOKANE VALLEY, WA 2025 Budget General Fund Department Changes from 2024 to 2025 Difference Between 202420252024 and 2025 AmendedProposedIncrease (Decrease) BudgetBudget$% (Continued from previous page) Building Wages, Payroll Taxes & Benefits1,861,3071,919,76058,4533.14% Supplies41,45044,4503,0007.24% Services & Charges382,905390,2207,3151.91% Total2,285,6622,354,43068,7683.01% Economic Development Wages, Payroll Taxes & Benefits751,724792,16040,4365.38% Supplies5,4005,40000.00% Services & Charges451,390446,790(4,600)(1.02%) Total1,208,5141,244,35035,8362.97% Planning Wages, Payroll Taxes & Benefits729,858738,8198,9611.23% Supplies5,5304,300(1,230)(22.24%) Services & Charges363,745369,9006,1551.69% Total1,099,1331,113,01913,8861.26% Parks & Rec- Admin Wages, Payroll Taxes & Benefits325,532311,603(13,929)(4.28%) Supplies3,9002,800(1,100)(28.21%) Services & Charges179,750142,578(37,172)(20.68%) Total509,182456,981(52,201)(10.25%) Parks & Rec- Maintenance Wages, Payroll Taxes & Benefits224,276242,47618,2008.12% Supplies60,00059,500(500)(0.83%) Services & Charges2,049,8892,233,932184,0438.98% Total2,334,1652,535,908201,7438.64% Parks & Rec- Recreation Wages, Payroll Taxes & Benefits249,922276,69626,77410.71% Supplies16,60019,0002,40014.46% Services & Charges83,42581,253(2,172)(2.60%) Total349,947376,94927,0027.72% Parks & Rec- Aquatics Wages, Payroll Taxes & Benefits0000.00% Supplies2,0000(2,000)(100.00%) Services & Charges567,2000(567,200)(100.00%) Total569,2000(569,200)(100.00%) (Continued to next page) Page 10 of 13 CITY OF SPOKANE VALLEY, WA 2025 Budget General Fund Department Changes from 2024 to 2025 Difference Between 202420252024 and 2025 AmendedProposedIncrease (Decrease) BudgetBudget$% (Continued from previous page) Parks & Rec- Senior Center Wages, Payroll Taxes & Benefits28,00739,44011,43340.82% Supplies1,6001,60000.00% Services & Charges5,1754,638(537)(10.38%) Total34,78245,67810,89631.33% Parks & Rec- CenterPlace Wages, Payroll Taxes & Benefits499,745530,92231,1776.24% Supplies38,86350,06311,20028.82% Services & Charges146,604143,643(2,961)(2.02%) Total685,212724,62839,4165.75% General Government Wages, Payroll Taxes & Benefits0000.00% Supplies71,70072,5008001.12% Services & Charges1,269,4001,123,900(145,500)(11.46%) Intergovernmental Services351,440471,940120,50034.29% Capital outlays15,00015,00000.00% Total1,707,5401,683,340(24,200)(1.42%) 398,950401,5502,6000.65% Transfers out - #204 debt service 160,0000(160,000)(100.00%) Transfers out - #309 park capital proj Transfers out - #311 Pavement Preservation1,021,9000(1,021,900)(100.00%) Transfers out - #50186,50092,5006,0006.94% Transfers out - #502700,000800,000100,00014.29% Transfers out - #503473,7220(473,722)(100.00%) Total recurring expenditures59,461,70762,940,1353,478,4285.85% (Continued to next page) Page 11 of 13 CITY OF SPOKANE VALLEY, WA 2025 Budget General Fund Department Changes from 2024 to 2025 Difference Between 202420252024 and 2025 AmendedProposedIncrease (Decrease) BudgetBudget$% Summary by Category Wages, Payroll Taxes & Benefits12,930,43913,381,101450,6623.49% Supplies463,396454,324(9,072)(1.96%) Services & Charges7,838,0127,552,979(285,033)(3.64%) Transfers out - #204398,950401,5502,6000.65% Transfers out - #309160,0000(160,000)(100.00%) v1,021,9000(1,021,900)(100.00%) Transfers out - #311 - Pavement Preser Transfers out - #50186,50092,5006,0006.94% Transfers out - #502700,000800,000100,00014.29% Transfers out - #503473,7220(473,722)(100.00%) Intergovernmental Svc (public safety)35,022,34839,770,7414,748,39313.56% Intergovernmental Svc351,440471,940120,50034.29% Capital outlay15,00015,00000.00% 59,461,70762,940,1353,478,4285.85% Page 12 of 13 (1)(1)(1)(1)(1)(1) +(-) 13 of 0.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0002.0000.0000.000 2024 to 2025 (2.000) Difference from 13 Page AmendedProposed 2.852.852.15(0.700) 4.844.84330.000 444555 0.120.120.120.360.36000.0000.880.881.882.82.8550.000 Adopted Full Time Equivalent Employees CITY OF SPOKANE VALLEY, WA 00000000000000000000000000000000 55576.57.57.55.54.54.54.53333.53.500000000002111111.61.61.61.61.61.6111110.40.40.40.40.40.4555555500000000 00000000555000066631113333222222222220000000333300110000000222200012.513.27513.02514.02513.82510.8511.111.10.00000018202120151515150.000000000055550006.375665.776.774.774.774.770.00022100000000000000 000000000000000022222222242 111110141415 2.52.6543.53.53.558.17.67.69.811.511.92511.9(0.025)4.44.44.44.43.93.94.134.136.538.539.831.300 11.7511.7511.7511.7511.7511.7511.759.759.759.759.750.0007.3757.3756.3755.7255.7255.7255.7257.7257.4757.4757.4759.510.82510.25(0.575)87.2587.487.7589.2593.7595.2596.25103.25112.25118.25118.250.000 73.62573.77574.12574.12574.02576.27577.04581.84581.87084.12084.1200.000 20152016201720182019202020212022202320242025 Effects of reallocation of existing staff among cost centers. (1) City Manager / City ClerkCity AttorneyParks & Rec - MaintenanceParks & Rec - Recreation Total General Fund Total FTEs City ServicesPublic SafetyDeputy City ManagerFinanceHuman ResourcesInformation TechnologyPublic WorksFacilitiesPublic Works AdministrationEngineeringBuildingPlanningEconomic DevelopmentCED - AdministrationCED - Economic DevelopmentCED - Development ServicesCED - EngineeringCED - PlanningCED - BuildingParks & Rec - AdminParks & Rec - Senior CenterParks & Rec - CenterPlace #101 - Street Fund#303 - Street Capital Project Fund#402 - Stormwater Fund#402/403 - Stormwater Capital Projects #001 - General Fund P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\2024 06 11 RCA Economic Forecast and Projections.docx CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 11, 2024 Department Director Approval: Check all that apply: consent old business new business public hearing information admin. report pending legislation executive session AGENDA ITEM TITLE: Economic Forecast and Projections GOVERNING LEGISLATION: Economic conditions are evaluated as part of the 2025 Budget development process. PREVIOUS COUNCIL ACTION TAKEN: N/A BACKGROUND: City staff monitor economic conditions throughout the year for impacts to the CityÓs operations and budget. During the budget development process, these conditions and forecasted conditions are reviewed extensively to estimate revenue and expenditure streams in the upcoming budget periods. As well as reviewing reports on general economic conditions from state and federal sources, City staff watch property tax collections, sales tax receipts, telephone utility taxes, motor vehicle fuel taxes, lodging taxes, real estate excise taxes (REET), and permitting revenues as primary indicators of the CityÓs economy. Property Taxes Property tax collections in 2023 were $13,459,913 which is a 2.35% increase over 2022. This increase is attributable to new construction in the City as the City has not increased the property tax levy by the 1% allowed increase since 2009. Due to not taking the 1% increase, banked capacity for 2024 is $1,197,507. Growth in property taxes has been fairly flat since the only increases are due to new construction. Page 1 of 39 P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\2024 06 11 RCA Economic Forecast and Projections.docx The property tax estimate for 2025 assumes that we begin with the 2024 actual levy, do not add the 1% increase, and add estimated new construction. Sales Taxes In 2023, sales tax collections grew by 0.54% as compared to 2022 which is significantly lower than the City has experienced in recent years. The highest percentage change seen in collections historically was in 2021 by a wide margin when sales tax collections grew by 24.81%. The previous highest percentage increase was in 2016 when there was a 9.21% increase in collections. The last time in City history that the change in sales tax collections was less than 1% was when there was negative change during the Great Recession (2008-2010). For the months of January through April 2024, sales tax collections have decreased by about 1.09% as compared to the same period in 2023. As of now, estimated 2024 general sales tax collections are $33.9 million, which is $765,000 less than the 2024 budget (see pages 9-10). As stated above, the City saw dramatic increases in sales tax collections in 2021 when collections increased by about 25% from 2020 collections. The cause for this increase was the stimulus money provided by the Federal government in response to the COVID-19 pandemic as well as ongoing construction of large facilities in the Northeast Industrial Area. Sales taxes continued to remain strong into 2022 with inflationary prices adding to the increases. See the graphs below depicting historical sales tax collections and percentage changes in collections. The red circles on the graphs highlight the large increases seen in 2021. Beginning in 2023 and continuing into the first four months of 2024, the City is seeing a trend of sales tax revenues flattening to decreasing. Page 2 of 39 P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\2024 06 11 RCA Economic Forecast and Projections.docx In the February 2024 Washington State Economic and Revenue Forecast and in the May 14, 2024 Economic & Revenue Update from the State Economic and Revenue Forecast Council (ERFC), they forecast that retail sales taxes are projected to grow minimally (1% in 2024 and 4.4% in 2025) but in the May update show a minimal decrease in sales tax collections year over year (0.2%) (see pages 22 and 37). Also, inflation in Washington continues to track higher than the national average while growth in personal income is tracking lower than the national average (see pages 25-26 and 31-32). The flattening of growth in sales tax collections could indicate that consumers are beginning to reassess spending habits in light of continued inflation and reduced savings. The EFRC expects inflation to diminish through 2024 and 2025 (see page 32). In response to the fact patterns being seen and reports from the ERFC, the sales tax estimates included in the 2025 Budget were estimated at about the 2024 projected collections without any estimated growth. Telephone Utility Taxes In 2023, telephone utility tax collections decreased by 4.26% as compared to 2022, which was a larger decrease than seen in 2022 but still lower than previous years. For the months of January through March of 2024, telephone tax collections have increased by 18.51% as compared to the same period in 2023; however, this large increase is due to a timing issue in 2022 collections for the months of March and April. Even though we are still seeing decreases, the decreases since 2022 do not seem to be as drastic as has been seen in prior years which indicates that this revenue stream is stabilizing. (see pages 11-12) Page 3 of 39 P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\2024 06 11 RCA Economic Forecast and Projections.docx From 2009 through 2023, there has been an average annual decrease of 7.32% in telephone taxes. For the 2025 Budget, the revenue estimate is the same as the 2024 Budget. However, this amount will need to be reevaluated later in the year to verify this is still an appropriate amount. Page 4 of 39 P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\2024 06 11 RCA Economic Forecast and Projections.docx Motor Vehicle Fuel Taxes Motor vehicle fuel taxes were impacted by the COVID-19 pandemic, and we saw a decrease in collections of these taxes of 13.89% in 2020. By 2022, these taxes had recovered to levels we would expect pre-pandemic. In the months of January through April of 2024, fuel taxes have decreased by 3.17% as compared to the same period in 2023 (see pages 13-14). This seems to indicate that increases in the price of fuel as well as continued inflation in other areas have caused consumers to start adjusting driving habits. The CityÓs fuel tax revenues are based on the number of gallons of gasoline sold rather than the dollar amount of the sales, which means that a reduction in the number of gallons will reduce the CityÓs collections of fuel taxes. This being the case, higher numbers of electric vehicles will also cause decreases in revenue collections. Revenue estimates currently included in the 2025 Budget are based on per capita rates published by the Municipal Research and Services Center (MRSC) from 2023. These rates were released last summer, and we anticipate updated rates to be released by MRSC later this summer. Lodging Taxes Lodging taxes were heavily impacted by the COVID-19 pandemic, and we saw a decrease in collections of these taxes of 40.41% in 2020. However, these revenues bounced back to pre- pandemic levels in 2021, and reached a historical high in 2023 with an annual increase of 0.44%. In the months of January through April 2024, lodging taxes increased by 2.65% as compared to the same period in 2023 (see pages 15-16). We do not currently have 2025 Budget estimates for lodging taxes, but we expect the estimate to be around the 2023 actual collections of about $900,000 if the current trend continues. However, if inflationary pressures cause consumers to reduce travel, we may see lower revenues later in the year. Lodging tax estimates will be available later this summer. Page 5 of 39 P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\2024 06 11 RCA Economic Forecast and Projections.docx Real Estate Excise Taxes The City had record collections of real estate excise taxes (REET) in 2021, which increased by nearly 70% from 2020. This increase was primarily due to several months of unusually large collections later in the year and that are related to development that was ongoing in the Northeast Industrial Area. There was a decrease in 2022, with collections coming in at 10.26% lower the previous year, and again in 2023, with collections coming in at nearly 40% lower than 2022. For the months of January through April 2024, REET increased by 2.61% as compared to the same period in 2023 (see pages 17-18) which seems to indicate that this revenue is stabilizing at around pre-pandemic amounts. In the February 2024 Washington State Economic and Revenue Forecast report, the ERFC expects that REET receipts will decrease in 2024 and will level out to more historic levels starting in 2025 (see page 39). These decreases are primarily due to higher mortgage rates as well as unaffordable home prices in many areas. Page 6 of 39 P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\2024 06 11 RCA Economic Forecast and Projections.docx We do not currently have 2024 Budget estimates for REET, but we would expect collections to be similar to pre-pandemic levels of around $3 million rather than the high collections seen in 2021. REET estimates will be available later this summer. Permitting Revenues The City has seen record highs for permitting and development activity in the last several years with 2021 being the highest revenues seen to date for the City. Revenues came in lower in 2022 and lower again in 2023, but still higher than previous years. Going into 2024, the City is continuing to see a high number of permits year-to-date. However, the number of permits alone does not completely drive revenue numbers due to some projects not following through after the initial permit application process. Also the valuations of recent permits are more consistent with historical valuations. In 2020 and 2021, valuations and permitting revenues were inflated by several large developments occurring in the Northeast Industrial Area. Excluding those high value developments, revenues are expected to be flat going into 2024 as compared to 2023. Also, the flat revenues are expected due in part to the automatic increases to permitting fees that are now built into the Master Fee Schedule. For the 2024 Budget, estimates of permitting revenues were developed by looking at average revenue collections over the past six years. OPTIONS: Discussion only RECOMMENDED ACTION OR MOTION: Discussion only Page 7 of 39 P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\2024 06 11 RCA Economic Forecast and Projections.docx BUDGET/FINANCIAL IMPACTS: This is one of the multitude of components that are part of the budget development process that will conclude with Council's scheduled November 12, 2024 adoption of the 2025 Budget. STAFF CONTACT: John Hohman, City Manager; Chelsie Taylor, Finance Director ATTACHMENTS: Finance Tax Collections History for Sales Taxes, Telephone Utility Taxes, Motor Vehicle Fuel Taxes, Lodging Taxes, and Real Estate Excise Taxes. May 14, 2024 Economic and Revenue Update from the Economic and Revenue Forecast Council. Excerpts from the February 2024 Washington State Economic and Revenue Forecast from the Economic and Revenue Forecast Council. Page 8 of 39 5/31/2024 Difference 2023 to 2024 AprilMarchFebruaryJanuary 39 of 9 Page April l A 4 2015201620172018201920202021202220232024$% April - 2015201620172018201920202021202220232024 collected collected 0 budgetactual total 8,000,0006,000,0004,000,0002,000,000 12,000,00010,000,000 P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\Finance Spreadsheets\\sales tax collections 2024 CITY OF SPOKANE VALLEY, WSales Tax Collections For the years 2015 through 202 January1,732,2991,863,2251,992,2732,078,4122,240,9082,253,8522,615,3262,834,6862,938,6992,881,787(56,912)(1.94%)February1 ,197,3231,316,6821,369,7401,536,2521,648,6571,776,8982,185,8762,161,4982,360,3562,205,323(155,033)(6.57%)March1,235,2521,378,3001,389,6441,564,2821,549,2751,687,3552,317,6712,256,3142,299,0852,376,82 777,7423.38%April1,462,0961,640,9131,737,9331,926,5511,955,4701,627,5963,029,0902,790,6672,741,0952,762,20421,1090.77% Collected to date5,626,9706,199,1206,489,5907,105,4977,394,3107,345,70110,147,9 6310,043,16510,339,23510,226,141(113,094)(1.09%)May1,373,7101,566,1781,564,1191,762,1191,946,1121,651,9372,768,7432,695,7172,645,6560June1,693,4611,641,6421,751,9361,871,0772,067,9872,291,8422,795,92 02,658,9882,838,4680July1,718,4281,776,6531,935,0282,053,9612,232,3422,368,4952,804,9302,848,6182,982,4620August1,684,7001,746,3711,877,8991,980,9402,121,0512,393,5972,623,9342,777,8892,797,7910Septe mber1,563,9501,816,9231,946,6892,019,1982,223,5762,258,4892,627,9972,908,3222,780,3940October1,618,8211,822,9981,898,0672,005,8362,134,9852,431,9202,648,7483,027,3412,885,9820November1,487,6241,652,1 811,768,8171,925,8172,064,5042,317,6852,504,8842,818,2232,703,2270December1,441,9041,664,9831,856,9891,918,4112,019,8952,178,8152,576,4152,568,7832,549,7050 Total Collections18,209,56819,887,04921,0 89,13422,642,85624,204,76225,238,48131,499,53432,347,04632,522,92010,226,141 Budget Estimate17,628,40018,480,50019,852,10020,881,90022,917,00021,784,00025,200,00030,000,00030,555,00033,709,600Actual over (under) budg581,1681,406,5491,237,0341,760,9561,287,7623,454,4816,299,5342,347,0461,967,920(23,483,459)Total actual collections as a % of total budget103.30%107.61%106.23%108.43%105.62%115.86% 125.00%107.82%106.44%n/a% change in annual total collected4.41%9.21%6.04%7.37%6.90%4.27%24.81%2.69%0.54%n/a% of through April31.92%33.54%32.69%34.03%32.27%33.72%40.27%33.48%33.84%30.34%% of through April30.90%31.17%30.77%31.38%30.55%29.11%32.22%31.05%31.79%n/a Chart Reflecting History of Collections through the Month of Apri 5/31/2024 pril 39 A of 10 Page Spreadsheets\\sales tax collections 2024 2024 Projected April A April Percent of Actual Collected through AprilApril 202420242024 ActualAverage of 20242020-2023Collections throughthroughProjected ProjectionBudgetSurplus / (Deficit) CollectionsCollections 10,226,141/31.04%=32,944,99632,944,996-33,709,600=(764,604) 202132.22%202029.11% 202331.79%202231.05%31.04%= average collections through P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\Finance CITY OF SPOKANE VALLEY, WAnalysis of Sales Tax Receipts through 6/5/2024 Difference MarchFebruaryJanuary 2023 to 2024 00000 39 of 2024 1 11 March Page h March - A 2015201620172018201920202021202220232024$% 4 185,172171,909150,644148,158127,303112,35185,25182,14675,912183,351170,476155,977141,290128,01891,86687,39190,11486,663183,739166,784153,075142,925127,21490,27286,94185,68378,645175,235166,823151,2 08139,209125,02788,21282,79781,06580,059183,472168,832161,115140,102126,22692,24284,63583,83581,261 2,257,1832,069,3081,892,9051,758,3701,564,1521,318,6301,033,9151,003,639960,871221,6692,565,1002,340,0002,000,0001,900,0001,600,0001,521,0001,000,000932,000857,000900,000 2015201620172018201920202021202220232024 collected 0 collected t 600,000500,000400,000300,000200,000100,000 budgeactual total ugustctual over (under) budg(307,917)(270,692)(107,095)(141,630)(35,848)(202,370)33,91571,639103,871(678,331) P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\Finance Spreadsheets\\telephone utility tax collections CITY OF SPOKANE VALLEY, WTelephone Utility Tax Collections For the years 2015 through 202 ASeptemberOctoberNovemberDecember Total Collections Budget EstimateA through March22.05%22.79%24.43%23.82% 25.49%24.12%25.61%26.10%21.83%24.63%% of through March25.05%25.77%25.81%25.74%26.08%27.82%24.77%24.23%19.47%n/a Chart Reflecting History of Collections through the Month of Marc January177,948182,167162,734130,196136,615123,292(333)81,43979,23979,3561170.15%February212,845173,971163,300164,060132,538121,596155,91180,73080,39968,397(12,002)(14.93%)March174,738177,209162,53615 8,416138,727121,938100,56681,03827,40773,91646,509169.70% Collected to date565,531533,347488,570452,672407,880366,826256,144243,207187,045221,66934,62418.51%April214,431171,770157,285146,519126,4551 20,01683,10981,613131,6020May187,856174,512161,506149,434135,704118,01894,86485,28579,1280June187,412170,450156,023150,780129,602117,90585,94963,09481,1630July190,984174,405157,502147,281130,723120,9 2286,834107,59779,3930Total actual collections as a % of total budget88.00%88.43%94.65%92.55%97.76%86.69%103.39%107.69%112.12%n/a% change in annual total collected(8.28%)(8.32%)(8.52%)(7.11%)(11.05 %)(15.70%)(21.59%)(2.93%)(4.26%)n/a% of 6/5/2024 39 March of 12 Page 2024 Projected Spreadsheets\\telephone utility tax collections 2024 1 March A March Percent of Actual Collected through 202420242024 920,824-900,000=20,824 221,669/24.07%=920,824 ActualAverageMarchMarch of 20242020-2023Collections throughthroughProjected ProjectionBudgetSurplus / (Deficit) CollectionsCollections 202319.47%202224.23%24.07%= average collections through202124.77%202027.82% P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\Finance CITY OF SPOKANE VALLEY, WAnalysis of Telephone Tax Receipts throug 5/31/2024 Difference 2023 to 2024 AprilMarchFebruaryJanuary 39 of 13 collections 2024 April Page April 31.97%31.78%30.34%31.39%29.69%32.65%30.59%32.25%29.07%29.76%30.72%31.76%30.46%31.22%29.87%32.09%28.97%31.33%30.45%n/a A 2015201620172018201920202021202220232024$% collected 2015201620172018201920202021202220232024 collected 0 budgetactual total P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\Finance Spreadsheets\\motor vehicle fuel tax 700,000600,000500,000400,000300,000200,000100,000 CITY OF SPOKANE VALLEY, WMotor Fuel (Gas) Tax Collections -For the years 2015 through 2024 January152,598163,918150,654162,359148,530152,686143,576162,156138,984143,2234,2393.05%February145,455163,03 7164,807175,936181,823170,461150,882156,245168,137158,021(10,116)(6.02%)March140,999145,537138,205139,826131,009146,280117,784135,183133,038133,070320.02%April157,994167,304168,000168,796144,08090,58 9141,080160,396161,889148,628(13,261)(8.19%) Collected to date597,046639,796621,666646,917605,442560,016553,322613,980602,048582,942(19,106)(3.17%)May156,259171,829174,211193,986185,669130,168175,70 6181,782181,9260June164,872157,737174,838144,308175,985128,359156,670162,670165,4760July168,205177,427177,019194,267169,733138,932163,103190,587180,0720August186,277177,567195,780205,438195,107136,63 3185,516192,966198,2650September174,505194,640184,342180,874180,605195,550178,022173,143172,0550October161,520166,369163,780158,062162,187160,272161,171142,054152,7430November181,771176,178194,814199 ,282196,240175,980187,269155,426183,4420December153,338152,787154,298148,960155,728119,282149,169147,059141,3910 Total Collections1,943,7932,014,3302,040,7482,072,0942,026,6961,745,1921,909,9481,959 ,6671,977,418582,942 Budget Estimate1,867,7002,013,4002,048,9002,061,1002,039,5001,715,0001,808,7001,904,0002,071,3001,958,900Actual over (under) budg76,093930(8,152)10,994(12,804)30,192101,24855,66 7(93,882)(1,375,958)Total actual collections as a % of total budget104.07%100.05%99.60%100.53%99.37%101.76%105.60%102.92%95.47%n/a% change in annual total collected3.48%3.63%1.31%1.54%(2.19%)(13.89 %)9.44%2.60%0.91%n/a% of through April% of through April Chart Reflecting History of Collections through the Month of April 5/31/2024 pril A 39 of 14 Page 2024 Projected Spreadsheets\\motor vehicle fuel tax collections 2024 April A April Percent of Actual Collected through AprilApril 202420242024 582,942/30.71%=1,898,268 ActualAverage throughthroughProjectedof 20242020-2023Collections 1,898,268-1,958,900=(60,632) ProjectionBudgetSurplus / (Deficit) CollectionsCollections 202330.45%202231.33%30.71%= average collections through202128.97%202032.09% P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\Finance CITY OF SPOKANE VALLEY, WAnalysis of MVFT Receipts through 5/31/2024 AprilMarchFebruaryJanuary Difference 2023 to 2024 39 of 15 Page April April 2015201620172018201920202021202220232024$% 2015201620172018201920202021202220232024 collected collected 0 budgetactual total 50,000 250,000200,000150,000100,000 P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\Finance Spreadsheets\\105 hotel motel tax 2024 ctual over (under) budg31,23716,37435,98066,976143,85197,243(5,563)301,6865,678(676,441) CITY OF SPOKANE VALLEY, WAHotel/Motel Tax Receipts through -Actual for the years 2015 through 2024 January27,09231,88727,21028,75231,86536,20326,00648,75936,96540,0623,0978.38%February27,11127,77326, 79528,87832,82131,03531,04138,36945,97240,814(5,158)(11.22%)March32,99834,33031,60131,90640,07637,39530,53644,48348,87052,0463,1766.50%April50,45552,55152,24257,66459,11724,95944,47687,56185,97890,63 74,6595.42% Total Collections137,656146,541137,848147,200163,879129,592132,059219,172217,785223,5595,7742.65%May44,28350,23050,11251,77753,59616,90649,00274,61373,1940June56,97555,06060,63762,04873, 72128,91066,26286,75888,7830July61,80965,00769,33771,86584,62841,83694,49597,413100,3030August72,69773,70076,97279,36891,63749,772101,171113,078107,0700September74,05170,30580,17379,66197,53159,11610 4,494106,013109,5400October49,88055,66056,63161,82677,93250,84492,92478,04884,6430November42,37646,39347,09052,86859,25239,69462,32277,87177,1880December41,51033,47837,18040,36341,67526,57341,70848,7 2047,1720 Total Collections581,237596,374615,980646,976743,851443,243744,437901,686905,678223,559 Budget Estimate550,000580,000580,000580,000600,000346,000750,000600,000900,000900,000ATotal actual collections as a % of total budget105.68%102.82%106.20%111.55%123.98%128.10%99.26%150.28%100.63%n/a% change in annual total collected5.82%2.60%3.29%5.03%14.97%(40.41%)67.95%21.12%0.44%n/a% of through April25.03%25.27%23.77%25.38%27.31%37.45%17.61%36.53%24.20%24.84%% of through April23.68%24.57%22.38%22.75%22.03%29.24%17.74%24.31%24.05%n/a Chart Reflecting History of Collections through the Month of April 5/31/2024 pril A 39 of 16 Page 2024 Projected Spreadsheets\\105 hotel motel tax 2024 April A April Percent of Actual Collected through AprilApril 202420242024 938,040-900,000=38,040 ActualAverage of 20242020-2023Collections throughthroughProjected 223,559/23.83%=938,040 ProjectionBudgetSurplus / (Deficit) CollectionsCollections 202324.05%202224.31%23.83%= average collections through202117.74%202029.24% CITY OF SPOKANE VALLEY, WAnalysis of Hotel/Motel Tax Receipts through P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\Finance 5/31/2024 AprilMarchFebruaryJanuary Difference 2023 to 2024 24,1832.61% ) 5 n/a 2,049,905 ( ) 39.85% 925,912950,09356,451 ( ) 28 10.26% ( 1,583,981,580,03 77 2,218,22 6 9.73%69.99% 857,1411,529,74 1,658,02 39 of ) 99 17 12.28% 861,45 ( April Page 3 915,73800,432533,54 3 9 614,321729,95353,8221,007,57 April 88 43.00%30.72%36.50%30.52%30.77%42.86%38.24%39.60%30.86%31.67%28.24%26.10%24.27%24.10%25.84%23.43%24.60%28.39%27.59%n/a 602,03731,57152.26%117.69%150.38%126.68%119.06%182.90%155.46%139.50%111.88%n/a 2015201620172018201920202021202220232024$% 2015201620172018201920202021202220232024 t e g t e g bud ) collected 0 e P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\Finance Spreadsheets\\301 and 302 REET for 2024 under collected ( 800,000600,000400,000200,000 1,800,0001,600,0001,400,0001,200,0001,000,000 h Aprilh April gg budgetactual total ctual over CITY OF SPOKANE VALLEY, WA1st and 2nd 1/4% REET Collections throughActual for the years 2015 through 2024 January96,141104,446153,661239,437120,809212,512277,311420,393169,780168,126(1,654)(0.97%)Feb ruary103,50883,583124,514146,892199,209242,927283,644239,226198,135183,920(14,215)(7.17%)March165,868220,637282,724310,562193,913203,774497,974543,267278,083262,590(15,493)(5.57%)April236,521205,6541 69,060218,842347,528197,928470,818381,096279,914335,45955,54519.84% Collected to datATotal actual collections as a % of total bud% change in annual total collected35.99%10.43%27.77%26.36%% of throu Chart Reflecting History of Collections through the Month of April May165,748192,806202,734646,397263,171258,784380,346521,957371,4590June347,421284,897248,768277,424465,044329,801426,592564,764397,5590July217,375248,899449,654302,941327,636234,040408,246397,408422, 4440August202,525231,200472,420261,626300,312365,838666,6451,059,352248,6680September179,849178,046187,348259,492335,824381,224471,991218,701288,3310October128,833253,038207,895584,792225,216381,1634 40,971386,071253,4820November129,870186,434229,800263,115319,161370,4491,208,216389,073177,2780December157,919164,180278,995288,912235,726479,586685,473458,730271,3180 Total distributed by Spokane County2,131,5782,353,8223,007,5733,800,4323,333,5493,658,0266,218,2275,580,0383,356,451950,095 Budget estimate1,400,0002,000,0002,000,0003,000,0002,800,0002,000,0004,000,0004,000,0003,00 0,0003,000,000% of throu 2024 Projected pril 39 A of gh 18 =654,021 Page 0 e collections throu g April h April Percent of Actual Collected through AprilApril 202420242024 ActualAverage 3,654,021-3,000,00 throughthroughProjectedof 20242020-2023Collections 950,095/26.00%=3,654,021 ProjectionBudgetSurplus / (Deficit) CollectionsCollections 202327.59%202228.39%26.00%= avera 202124.60%202023.43% CITY OF SPOKANE VALLEY, WAAnalysis of 1st and 2nd 1/4% REET throug P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 1 Economic Forecast\\Finance Spreadsheets\\301 and 302 REET for 2024 Page Economic & Revenue Update May 14, 2024 Economic and Revenue Forecast Council Summary U.S. employment increased by 175,000 jobs in April; the unemployment rate increased to 3.9%. U.S. average hourly earnings grew by 3.9% compared with a year ago, the slowest growth since June 2021. U.S. real GDP increased 1.6% (SAAR) in the first quarter of 2024 after increasing 3.4% in the fourth quarter of 2023. Washington job growth has been strong, but the unemployment rate has trended up. Seattle home prices increased in February. Washington exports declined in the first quarter. Major General Fund-State (GF-S) revenue collections for the April 11 - May 10, 2024 collection period came in $114.0 million (4.6%) lower than forecasted in February after last monthÓs $82.9 million surplus. $42.7 million of this monthÓs shortfall came from property tax collections. This shortfall likely indicates a change in the pattern of payments ahead of the spring due date rather than expected lower collections and will therefore probably be reversed next month. Cumulatively, tracked collections are now $60.6 million (1.0%) lower than forecasted. in April included healthcare (+56,000), social United States assistance (+31,000), transportation and warehousing (+22,000) and retail (+20,000). The April increase in employment was less than Sectors with declining employment in April the series of stronger than expected growth of included administration and support (-23,000) recent months. Unemployment and initial claims and information (-8,000). for unemployment insurance increased, but layoff announcements were down. The advance (first) Initial claims for unemployment insurance estimate of real GDP indicated slower growth increased by 22,000 to 231,000 (SA) in the week which was expected. Consumer confidence ending May 4th. The four-week moving average measures were down on concerns about inflation, of initial claims increased by 4,750 to 215,000. future labor markets, interest rates and income Layoff announcements in April, as tracked by expectations. outplacement firm Challenger, Gray, and Christmas, totaled 64,789, a 28% decrease National employment in April increased by compared to the 90,309 job cuts announced in 175,000 net jobs. Employment in February and March. Layoff announcements in April were March was revised down due to additional data 3.3% lower than those announced in April 2023. and updated seasonal factors by a combined 22,000 jobs. Sectors with the largest job gains Economic and Revenue Forecast Council Page 1 Page 19 of 39 Average hourly earnings for all private sector investment, increased by 0.2% (SA) in March employees increased by $0.07 in April. Over the following a revised 0.4% increase in February past 12 months, average hourly earnings have according to U.S. Census Bureau data. New increased by 3.9%. The average workweek in orders for core capital goods were 0.6% above April was 34.3 hours, down from 34.4 hours in their March 2023 level. March. The unemployment rate in April increased by 0.1 percentage point from March to Light motor vehicle (autos and light trucks) sales 3.9%. in April increased to 15.7 million units (SAAR) from 15.6 million units in March, a 1.1% The advance (first) estimate of real U.S. gross increase. April sales were 0.4% above their April domestic product for the first quarter of 2024 2023 level. indicates growth of 1.6% (SAAR). This reflected increases in consumer spending, investment and Residential construction activity data was down in government spending partially offset by March compared with February, but new home inventories and imports. This slowing growth has sales picked up significantly. March housing been expected as higher interest rates continue starts decreased by 14.7% (SA) compared to to impact the economy (see figure). In the February and were 4.3% below their March 2023 fourth quarter of 2023, real U.S. GDP increased level. Housing units authorized by building by 3.4%. permits in March were 4.3% (SA) below their February level but 1.5% above their year-ago level. New home sales in March increased by U.S. GDP growth slowing 8.8% (SA) compared to February and were 8.3% 40 above their year-ago level. Existing home sales 30 in March decreased by 4.3% (SA) compared to 20 February and were down 3.7% compared to 10 March 2023. The seasonally adjusted Case- 0 Shiller national home price index for February was 0.4% above its January level and 6.4% -10 Percent, SAAR above its year-ago level. -20 -30 Two key measures of consumer confidence -40 decreased in April and May. The University of 201620172018201920202021202220232024 Michigan (UM) consumer sentiment survey decreased by 9.8 points to 67.4 (preliminary) in The Institute for Supply ManagementÓs May after decreasing by 2.2 points in April. The Manufacturing Purchasing Managers Index Conference Board index of consumer confidence (PMI®) for April was 49.2, down 1.1 points from decreased by 6.1 points in April to 97.0. Survey its March level of 50.3 (50 or above indicates results indicated that consumerÓs feel modestly expansion). The index has returned to a less optimistic about current conditions and are contractionary level after MarchÓs value indicated more concerned about future inflation, labor the first expansion following sixteen consecutive market conditions and interest rate and income months of contraction. The services PMI® for expectations. April was 49.4, down 2.0 points from the March level. This was the first contractionary value For the week ending May 3rd, U.S. benchmark after fifteen consecutive months of services West Texas Intermediate was $82 per barrel, sector expansion. down $4 from a month earlier. European benchmark Brent was $86 per barrel, down $4 Industrial production increased by 0.4% (SA) in from a month earlier. Gasoline prices increased th March following a 0.4% increase in February. and May 6th, rising to $0.05 between April 8 Industrial production was unchanged compared $3.64 per gallon (regular, all formulations). to its March 2023 level. New orders for core capital goods (i.e., durables excluding aircraft The American Trucking AssociationÓs truck and military), which is a proxy for business tonnage index decreased 2.0% (SA) in March Economic and Revenue Forecast Council Page 2 Page 20 of 39 following a 4.0% increase in February. The index fourth quarter. The increase in the first quarter is 1.0% below its March 2023 level. Rail carloads was due to 47,400 units (SAAR) being permitted for April decreased 2.1% compared with the level in March. This increase was primarily due to a in March and were 6.5% below their year-ago large number of apartment buildings being level. Intermodal rail units for April (shipping permitted. Permits in the first quarter consisted containers or truck trailers) were 0.3% below the of 20,600 single-family units and 17,400 multi- March level and 8.6% above their April 2023 family units. The February forecast assumed 38,700 units for the first quarter, consisting of level. 21,200 single-family units and 17,500 multi- Washington family units. Washington job growth has been stronger than The S&P CoreLogic Case-Shiller Seattle home The S&P CoreLogic Case-Shiller Seattle home The S&P CoreLogic Case-Shiller Seattle home expected in the four months since the February price index increased 1.1% in February following price index increased 1.1% in February following price index increased 1.1% in February following forecast, although historical revisions have a decline of 0.1% the month before. Home a decline of 0.1% the month before. Home lowered the level of employment. Total prices in Seattle are up 7.prices in Seattle are up 7.prices in Seattle are up 7.1% since last year. In 1% since last year. In 1% since last year. In seasonally adjusted nonfarm payroll employment comparison, the composite-20 index grew 0.6% comparison, the composite-20 index grew 0.6% comparison, the composite-20 index grew 0.6% increased 24,800 since December, which was in February and 0.2% in January. The in February and 0.2% in January. The in February and 0.2% in January. The 10,800 more than the 13,900 increase expected composite-20 index was up 7.3% year-over-year composite-20 index was up 7.3% year-over-year composite-20 index was up 7.3% year-over-year in the forecast. The construction sector in February. in February. increased by 4,700 jobs while manufacturing employment increased by 2,000 in the four- Washington exports declined 7.0% from the first month period. Education and health services had quarter of 2023 to the first quarter of 2024 (see the largest increase in the private service sector, figure). The decline was fueled by a 23.0% gaining 6,500 jobs since December. The largest decrease in transportation equipment exports. decline was in employment services with a loss of Agricultural exports declined 6.0% over the year, 5,400 jobs. Government employment increased the sixth consecutive decline. Excluding by 8,300 primarily due to a 5,100 job gain in transportation equipment and agricultural state government education. The combination of products, Washington exports increased 5.3% downward revisions to history and stronger than year-over-year in the first quarter of 2024. expected job growth have resulted in the level of employment being 12,200 lower than expected in WA exports declined in the first quarter the February forecast. 60 50 WashingtonÓs unemployment rate has been 40 trending upward. The unemployment rate 30 remained at 4.8% in April from the month before, but up from a recent trough of 3.8% in 20 June 2023. Labor force participation declined to 10 63.8% in April from 63.9% the month before and 0 is down from the recent peak of 64.5% in June -10 2023. -20 2021202220232024 Washington initial claims for unemployment insurance increased sharply in the most recent Washington car and truck sales appear to have week. The seasonally adjusted number of initial leveled off. The seasonally adjusted number of claims increased to 7,170 in the week ending th new vehicle registrations declined 3.1% in April from 5,806 in the prior week. The four- May 4 to 270,500 (SAAR). Passenger car registrations week moving average has increased in each of declined 3.1% while light truck registrations the past four weeks to 6,161 from a recent th declined 2.8%. The number of total registrations . trough of 5,604 in the week ending April 6 remained up 0.7% over the year in April. Washington housing construction rebounded in the final month of the first quarter of 2024. A total of 38,000 units (SAAR) were permitted in first quarter, up from 34,500 units (SAAR) in the Economic and Revenue Forecast Council Page 3 Page 21 of 39 Revenue Act collections* Revenue (year-over-year percent change) 45 35 Overview 25 Major General Fund-State (GF-S) revenue 15 collections for the April 11 - May 10, 2024 5 collection period came in $114.0 million (4.6%) lower than forecasted in February after last -5 monthÓs $82.9 million surplus. $42.7 million of -15 this monthÓs shortfall came from property tax -25 collections. This shortfall is likely due to a 2006200820102012201420162018202020222024 change in the pattern of payments ahead of the YOY % ChangeAverage Growth (12-mo. ma) *Current definition, adjusted for large payments/refunds and deferred 2020 payments spring due date rather than expected lower collections and will therefore probably be reversed next month. Cumulatively, tracked Seasonally adjusted Revenue Act receipts collections are now $60.6 million (1.0%) lower 1.9 than forecasted. 1.7 Revenue Act 1.5 Revenue Act taxes consist of the sales, use, Revenue Act taxes consist of the sales, use, Revenue Act taxes consist of the sales, use, 1.3 business and occupation (B&O), utility, and business and occupation (B&O), utility, and business and occupation (B&O), utility, and 1.1 tobacco products taxes along with associated tobacco products taxes along with associated tobacco products taxes along with associated 0.9 penalty and interest papenalty and interest payments. The revenue yments. The revenue 0.7 collections reported here are for the April 11 Î 2006200820102012201420162018202020222024 May 10, 2024 collection period. These collections Revenue Act Revenue3-Month Moving Average correspond primarily to the March 2024 economic January 2006 through March 2024 activity Current definition, adjusted for large payments/refunds and deferred 2020 payments activity of monthly filers and first quarter 2024 activity of quarterly filers. Unadjusted Revenue Act collections for first quarter 2024 activity increased 1.4% year over Revenue Act collections Revenue Act collections for the current period for the current period for the current period year after 1.2% annual growth in fourth quarter came in $105.7 million (5.1%) lower than came in $105.7 million (5.1%) lower than came in $105.7 million (5.1%) lower than 2023 activity. As shown in the ÐKey Revenue forecasted in February. Cumulatively, collections forecasted in February. Cumulatively, collections forecasted in February. Cumulatively, collections VariablesÑ table, unadjusted Revenue Act receipts are now $51.4 million (0.9%) lower than are now $51.4 million (0.9%) lower than are now $51.4 million (0.9%) lower than in the current monthly collection period in the current monthly collection period forecasted. forecasted. decreased 1.7% year over year. Retail sales tax decreased 1.7% year over year. Retail sales tax decreased 1.7% year over year. Retail sales tax collections decreased 0.2% year over year and collections decreased 0.2% year over year and Adjusted for large one-time payments and B&O tax collections decreased 4.2% year over refunds, Revenue Act collections decreased 3.4% year. year over year after increasing 6.5% annually last month (see figure). Part of the reduction in Total tax payments from electronic filers who also year-over-year collections was due to there being filed returns for March 2023 activity in the April only 21 weekdays in March 2024 vs. 23 11 Î May 10, 2023 period were down 2.1% year weekdays in March 2023. The 12-month moving over year (payments are mainly Revenue Act average of adjusted year-over-year growth taxes but include some non-Revenue Act taxes as decreased to 1.3% from last monthÓs average of well). Last month payments were up 3.0% year 2.0%. Adjusted collections for first quarter 2024 over year. Some details: activity (collections from February 11 Î May 10, 2024) increased 0.03% year over year after Total payments in the retail trade sector 1.0% annual growth in adjusted fourth quarter decreased 1.9% year over year. Last month, 2023 activity. Seasonally adjusted collections payments in the sector increased 0.4% year decreased from last monthÓs level (see figure). over year. Economic and Revenue Forecast Council Page 4 Page 22 of 39 Payments from the motor vehicles and parts of May rather than a decrease in expected sector decreased 1.1% year over year. Last collections. The shortfall is therefore likely to month, payments in the sector decreased reverse next month when the bulk of the spring th 1.7% year over year. payments, which were due April 30, will be deposited. Cumulatively, collections are $29.1 Eight out of eleven retail trade sectors had million (8.6%) lower than forecasted. negative year-over-year payment growth. The sectors showing the most negative Real estate excise tax (REET) collections came in Real estate excise tax (REET) collections came in Real estate excise tax (REET) collections came in growth were sporting goods, toys, books and $7.9 million (9.9%) high$7.9 million (9.9%) higher than forecasted. er than forecasted. music (-14.4%), furniture and home Seasonally adjusted estimated taxable activity furnishings (-8.4%) and drug and health increased from last monthÓs level (see figure). Transactions of $10 million or more decreased stores (-7.9%). from a revised $414 million in March to $293 Payments from non-retail trade sectors million (preliminary) in April, while activity for decreased 2.3% year over year in the current smaller, mainly residential properties increased. period. Last month, year-over-year Cumulatively, collections are now $7.7 million payments increased 4.3%. (3.7%) higher than forecasted. Tax payments by businesses in the Taxable REET activity increased in April due to higher residential sales accommodation and food services sector were 16 up 3.2% year over year. Last month receipts 14 from the sector increased 6.1% year over 12 year. 10 8 Payments from the manufacturing sector 6 4 decreased 1.8% year over year. Last month 2 payments increased 1.8% year over year. 0 This month saw a moderately large increase 2006200920122015201820212024 in payments from the petroleum refining Taxable ActivityWithout Sales >$10M sector and a large decrease in payments from Source: ERFC, data through April 2023 estimated activity the transportation equipment sector. Excluding the transportation and petroleum Cigarette tax receipts came in $4.5 million sectors, payments from the remaining (22.7%) lower than forecasted. The shortfall, manufacturing sectors decreased by 2.6% however, was due to a larger-than-expected year over year after increasing 4.7% last number of deferred payments, which will be month. collected next month. Cumulatively, receipts are now $5.7 million (10.0%) lower than forecasted. Tax payments by businesses in the construction sector decreased 5.2% year over Liquor tax collections came in $3.4 million year. Last month receipts from the (11.9%) lower than forecasted. Cumulatively, construction sector decreased 0.8% year over collections are now $4.3 million (5.4%) lower year. than forecasted. DOR Non-Revenue Act While a $0.8 million net refund of unclaimed property was expected, instead there was an April DOR non-Revenue Act collections came in $36.7 million net deposit into the GF-S, a surplus $7.7 million (1.9%) lower than forecasted. of $37.5 million. Cumulatively, net deposits of Cumulatively, DOR non-Revenue Act collections unclaimed property out of the GF-S are $35.7 are now $10.3 million (1.3%) lower than million higher than forecasted. forecasted. Other DOR revenue came in $2.4 million (12.4%) Property tax collections came in $42.7 million lower than forecasted. Cumulatively, this (16.6%) lower than forecasted. The shortfall is revenue is now $14.6 million (12.3%) lower than likely due to a lower-than-usual percentage of forecasted. spring payments being deposited in April instead Economic and Revenue Forecast Council Page 5 Page 23 of 39 Other Revenue The GF-S share of fines, fees, surcharges, and forfeitures from the Washington court system was $0.6 million (13.7%) lower than forecasted. Cumulatively, this revenue is now $1.0 million (9.3%) higher than forecasted. Economic and Revenue Forecast Council Page 6 Page 24 of 39 Page 7 39 of 25 Page Economic and Revenue Forecast Council Page 8 39 of 26 Page Economic and Revenue Forecast Council *Monthly Revenues (month of beginning of collection period)** Detail may not add due to rounding. The GFS total in this report includes only collections from the DOR and the Washington Court System.Note: Italic figures refer to year-over-year percent change unless otherwise noted. Revenue Forecast Variance Thousands of Dollars Difference Period/SourceEstimate*ActualAmountPercent April 11 - May 10, 2024 May 10, 2024 Collections Compared to the February 2024 Forecast Department of Revenue-Total$2,493,759$2,380,339($113,421)-4.5% Revenue Act** (1)2,089,1911,983,482(105,710)-5.1% Non-Revenue Act (2)404,568396,857(7,711)-1.9% Liquor Sales/Liter29,03925,594(3,445)-11.9% Cigarette19,81815,316(4,502)-22.7% Property (State School Levy)256,971214,258(42,713)-16.6% Real Estate Excise79,92987,8027,8739.9% Unclaimed Property(804)36,71337,517NA Other19,61517,174(2,441)-12.4% GF-S Share of Court Fees, Fines & Forfeitures (2)4,2633,680(583)-13.7% Total General Fund-State***$2,498,022$2,384,019($114,003)-4.6% Cumulative Variance Since the February 2024 Forecast (February 11 - May10, 2024) Department of Revenue-Total$6,254,275$6,192,614($61,661)-1.0% Revenue Act** (3)5,450,4045,399,044(51,360)-0.9% Non-Revenue Act (4)803,871793,570(10,301)-1.3% Liquor Sales/Liter79,54175,214(4,327)-5.4% Cigarette56,61950,945(5,674)-10.0% Property (State School Levy)339,355310,281(29,075)-8.6% Real Estate Excise210,998218,7477,7493.7% Unclaimed Property(1,235)34,43635,671NA Other118,593103,947(14,646)-12.3% GF-S Share of Court Fees, Fines & Forfeitures (4)11,21712,2581,0429.3% Total General Fund-State***$6,265,491$6,204,873($60,619)-1.0% 1 Collections April 11 - May 10, 2024. Collections primarily reflect March 2024 taxable activity of monthly filers and first quarter 2024 taxable activity of quarterly filers. 2 April 2024 collections. 3 Cumulative collections, estimates and variance since the February 2024 forecast (February 11 - May 10, 2024) and revisions to history. 4 Cumulative collections, estimates and variance since the February forecast (February - April 2024) and revisions to history. *Based on the February 2024 economic and revenue forecast released February 14, 2024. **The Revenue Act consists of the retail sales, B&O, use, public utility, tobacco products taxes, and penalty and interest. *** Details may not add to totals due to rounding. The General Fund-State total in this report includes only collections from the Department of Revenue and the Washington court system. Economic and Revenue Forecast Council Page 28 of 39 Page 10 Washington State Economic and Revenue Forecast February 2024 Volume LII, No. 1 Page 29 of 39 Chapter 2: Washington Economy Î Current Conditions and Forecast The Washington economy continued to expand through the fourth quarter of 2023. Washington employment growth in November and December was greater than expected in the November forecast. The Washington unemployment rate rose to 4.2% in December from 4.0% in November. Washington housing construction slowedWashington housing construction slowed in the fourth quarter of 2023. in the fourth quarter of 2023. Seattle home prices increased in DecSeattle home prices increased in December and were up 3.0% compared withember and were up 3.0% compared with December 2022.December 2022. Washington exports increased 6.8% from the fourth quarter of 2022 to the fourth quarter of 2023. Seattle consumer price inflation continued to outpace the national average inSeattle consumer price inflation continued to outpace the national average in December.December. Current Conditions The Washington economy continued to expand in the fourth The Washington quarter of 2023. Washington employment growth in November economy and December was more than expected in the November continued to forecast. In December, the Washington unemployment rate rose expand through from 4.0% to 4.2%, up from the historic low of 3.6% from July the fourth to September. Washington housing construction continued to quarter of 2023 slow in the fourth quarter of 2023. Seattle home prices increased in December and were up compared with the same period in 2022. Washington exports increased 6.8% from the fourth quarter of 2022 to the fourth quarter of 2023. Seattle consumer price inflation continued to outpace the national average in December 2023. Page 30 of 39 Page 20 Figure 2.3: Washington Exports Source: Wiser Trade; data through 2023 Q4 Washington car and truck sales declined in January but remain Washington car on an upward trend. The seasonally adjusted number of new and truck sales vehicle registrations fell 4.8% in January to 271,400 (SAAR). remain on an Passenger car registrations fell 5.6% while light truck upward trend registrations increased 1.8%. The number of total registrations remained up 13.8% over the year in January. In December, the U.S. Department of Commerce, Bureau of Washington Economic Analysis (BEA) released state personal income personal income estimates for the third quarter of 2023. Washington personal growth trailed income increased from $621.3 billion (SAAR) in the second llion (SAAR) in the second the national quarter of 2023 to $622.7 billion inquarter of 2023 to $622.7 billion in the third quarter. The 0.9% the third quarter. The 0.9% the third quarter. The 0.9% average in the increase (SAAR) in Washington increase (SAAR) in Washington increase (SAAR) in Washington personal income was the 4th personal income was the 4th personal income was the 4th third quarter of lowest among the states and trailelowest among the states and trailelowest among the states and trailed the 3.5% rate of increase for d the 3.5% rate of increase for 2023 the U.S. as a whole. At 1.7% the U.S. as a whole. At 1.7% (SAAR), growth in Washington net earnings trailed the 5.9% national average rate. Transfer receipts fell at a 3.1% annual rate in Washington compared to a 2.5% decline for the nation. Property income (dividends, interest, and rent) also trailed the nation, growing 1.3% (SAAR) in Washington compared to 1.5% for the national average. Seattle-area consumer price inflSeattle-area consumer price inflSeattle-area consumer price inflation continues to outpace the ation continues to outpace the ation continues to outpace the Seattle consumer national average. From December 2022 to December 2023, the national average. From December 2022 to December 2023, the national average. From December 2022 to December 2023, the price inflation Seattle CPI rose 4.4% compared toSeattle CPI rose 4.4% compared toSeattle CPI rose 4.4% compared to the 3.4% increase in the U.S. the 3.4% increase in the U.S. outpaced the City average index. Inflation has come down sharply since City average index. Inflation has come down sharply since national average reaching a peak in June of last year at 10.1% for Seattle and in December 9.1% for the U.S. Shelter costs in both Washington and the U.S. 2023 continue to outpace topline inflation, increasing 6.0% and 6.2% respectively. Core inflation (excluding food and energy) remains elevated. Seattle core CPI rose 4.9% in December compared to 3.9% for the U.S. City average. Chapter 2 Page 31 of 39 Page 23 Figure 2.5: Washington Personal Income Source: Bureau of Economic Analysis, ERFC; historical data through 2023 Q3 Washington Building Permits The Washington housing construction forecast for 2024 is slightly The Washington lower than in November but higher in all out-years. The number housing of authorized housing units reached 56,900 in 2021 which was construction the highest annual total since 1978. Permits declined throughout forecast is 2022 and 2023 and averaged 49,200 and 39,400 respectively. slightly lower in We believe permits will begin to recover in the first quarter of 2024 than in 2024. We expect housing permits to total 41,400 units this year, November down from 41,600 units in the November forecast, and we expect permits to average 44,200 units in 2024 through 2027, up from 43,600 in the November forecast. On a calendar year basis, we expect 44,400 units in 2025, 45,100 units in 2026, 45,900 units in 2027, 45,800 units in 2028 and 45,600 units in 2029. Consumer Price Index The near-term inflation outlook has increased slightly since the The near-term inflation outlook has increased slightly since the The near-term inflation outlook has increased slightly since the The near-term November forecast, but we expect November forecast, but we expect November forecast, but we expect price pressures to continue to price pressures to continue to price pressures to continue to inflation diminish over the remainder of diminish over the remainder of 2024 and in 2025. The Seattle 2024 and in 2025. The Seattle outlook has CPI peaked at 10.1% in June 2022 which was the highest rate increased slightly since since the 1980s but has generally trended down since that time. the November On an annual average basis, inflation will slow to 3.3% this year, ion will slow to 3.3% this year, forecast up 0.2 percentage points from the November forecast. We up 0.2 percentage points from the November forecast. We up 0.2 percentage points from the November forecast. We expect Seattle inflation to average 2.1% in 2025, unchanged expect Seattle inflation to average 2.1% in 2025, unchanged expect Seattle inflation to average 2.1% in 2025, unchanged from the November forecast. from the November forecast. For 2026 through 2029, Seattle For 2026 through 2029, Seattle inflation will average 2.3%. inflation will average 2.3%. Table 2.1 provides a fiscal year summary of the state economic indicators. For calendar year tables, see the appendix. Chapter 2 Page 32 of 39 Page 26 Figure 2.6 Seattle CPI Source: Bureau of Labor Statistics, ERFC; historical data through 2023 Q4 Alternative Scenarios Alternative In accordance with state law, the Washington State Economic forecasts are and Revenue Forecast Council adopted a forecast based on required by optimistic assumptions and a forecast based on pessimistic law assumptions in addition to the baseline forecast. Optimistic The optimistic scenario assumes stronger growth of consumer In the optimistic spending and stronger productivity relative to baseline. We scenario, stronger assume that balance sheet issues in the banking sector continue consumer to be successfully managed and that large deposit withdrawals do spending, stronger not repeat, allowing financial institutions to continue to support productivity and a the economy through solid growth of credit. Moreover, a faster resolution of subsidence in the fighting in the Russia-Ukraine conflict and in the Russia- the conflict in the Middle East allows for a lower path of energy Ukraine conflict prices, while firms are able to effect large productivity gains, drive faster improving corporate profitability. GDP rises 0.6 percentage point growth faster than the baseline through 2025, aided a bit by reduced uncertainty over a government shutdown. The economy then grows below trend through 2028. Annually, GDP rises on average 3.0% over 2024 versus 2.4% in the baseline. In addition to reflecting the impact of the stronger U.S. forecast The optimistic on the state economy, the optimistic scenario assumes that scenario also aerospace employment grows significantly faster than assumed assumes a in the baseline. Software employment also grows more rapidly stronger than in the baseline forecast. In the optimistic scenario, the Washington stronger regional economy drives Seattle consumer price inflation economy above the baseline. Washington average wage growth is also higher in the optimistic scenario than in the baseline. Construction employment also grows more rapidly in 2024-2029 Chapter 2 Page 33 of 39 Page 27 Table 3.2: Pre-Forecast Collection Variance of Major General Fund-State Taxes by Agency (relative to the November forecast, cash basis, millions of dollars) Collection Percent of Agency/Source Variance Estimate Department of Revenue Revenue Act $71.5 1.2% Non-Revenue Act ($5.2)-0.2% Subtotal $66.3 0.8% Washington court system $4.5 48.9% Total* $70.8 0.9% *Detail may not add to total due to rounding. Source: ERFC; Period: November 11, 2023 - February 10, 2024 Property tax collections came in $5.9 million (0.3%) higher than Non-Revenue forecasted. Real estate excise tax (REET) came in $2.6 million Act DOR tax (1.4%) higher than forecasted. Cigarette tax collections came in collections were lower $4.2 million (6.5%) lower than forecasted and liquor sales and than forecasted liter tax receipts came in $5.8 million (2.6%) lower than forecasted. Net refunds of unclaimed property from the GF-S were $8.3 million (19.2%) higher than forecasted. Revenue from all other DOR revenue sources came in $4.6 million (8.4%) higher than forecasted. Revenue from the Washington court system was $4.5 million (48.9%) higher than forecasted. Figure 3.2: Revenue Act Collections* In the most In the most recent recent period, period, period, collections collections were down were down 0.1% year 0.1% year 0.1% year over year over year Source: ERFC; Data through February 10, 2024 *Adjusted for large payments/refunds, payment pattern changes and deferred payments Figure 3.2 shows seasonally adjusted Revenue Act receipts excluding payments received under the tax amnesty program in early 2011 and other large payments. It is also adjusted for past changes in payment patterns and deferred payments in the first half of 2020. As shown in the figure, growth in collections began gure, growth in collections began to slow in 2023. While seasonto slow in 2023. While seasonally adjusted collections have ally adjusted collections have Chapter 3 Page 34 of 39 Page 44 shown occasional month-to-month declines, year-over-year shown occasional month-to-month declines, year-over-year shown occasional month-to-month declines, year-over-year Adjusted quarterly growth has remained quarterly growth has remained low but positive. Adjusted low but positive. Adjusted Revenue Act collections were collections for third quarter 2023 activity (August 11 Î November up 1.0% year 10, 2023 collections) and fourth quarter 2023 activity (November over year for 11, 2023 Î February 10, 2024) were both up 1.0% year over third and fourth year after 3.4% growth in second quarter 2023 activity. quarter 2023 Adjusted collections for November 2023 activity were up 1.5% activity after year over year and collections for December 2023 activity were 3.4% second up 0.2% year over year. quarter growth Taxable real estate activity was slightly above the November forecast. Sales of property valued below $10 million have been Real estate on a declining trend since July 2023 but bounced back a bit in activity has January (see Figure 3.3). Most of the decline was due to fewer been slightly transactions instead of lower prices. Large commercial sales higher than (sales greater than $10 million) are down from their high levels forecasted in November of 2022 but remain moderately strong, averaging $800 million per month over the last two months. Figure 3.3: Taxable Real Estate Excise Activity, SA Residential sales activity has declined sharply since May 2022 Source: ERFC estimates through January 2024 General Fund-State Revenue Forecast by Source The General Fund-State (GF-S) is the largest of the funds subject The GF-S is to the budget outlook, consisting of most of the commonly paid the largest of state taxes. The history and forecast of nominal and real GF-S the funds revenue by biennium can be found in Table 3.3. GF-S forecast subject to the budget changes by agency and major revenue classification for the outlook 2021-23 biennium can be found in Table 3.5 (cash) and Table 3.6 (GAAP). Forecast changes for the 2023-25 biennium can be found in Table 3.7 (cash) and Table 3.8 (GAAP). The GF-S forecast by fiscal year and major source category through FY 2025 can be found in Table 3.9. Chapter 3 Page 35 of 39 Page 45 Department of Revenue The Department of Revenue (DOR) collects and administers most Taxes of WashingtonÓs GF-S revenue, accounting for 95.3% of collected by estimated total GF-S revenue in FY 2023. The largest tax DOR make up most of sources administered by the DOR are the retail sales tax, GF-S business and occupation tax, property tax, use tax, cigarette tax revenue and real estate excise tax. The revenue forecasts discussed below can be found in Tables 3.5-3.8. Figure 3.4: Taxable Sales* as Percentage of State Personal Income The ratio of taxable sales to state personal income has been on a declining trend historically 5 *Past tax base adjusted to represent current base. Gray shaded area Indicates recession, blue shaded area indicates forecast. Source: ERFC; Data through FY23, forecast through FY29 The retail sales tax is the largest source of GF-S revenue, Retail sales accounting for 47.8% of GF-S revenue in FY 2023. The stateÓs taxes are the share of the tax is 6.5% of the sales price. While construction largest source of GF-S revenue labor, repair services, and some other services are taxed, the tax does not apply to most services. As can be seen in Figure 3.4, taxable sales as a share of personal income has long been on a declining trend. The share fell even more sharply than the previous trend from the 2008 recession through FY 2012. In that year, 34.1% of personal income was spent on taxable items and services, the lowest percentage on record. Increased spending on construction and autos, along with legislative changes to services and companies deemed taxable, including online sales, caused the share to grow to 37.4% of personal income by FY 2019. The COVID-19-related collapse in late FY 2020, coupled with federal emergency income support, caused the ratio of sales to income to dip in FY 2020. In the last months of FY 2020 and continuing into FY 2021, however, the trend of increasing purchases of nontaxable services reversed due to pandemic-related shutdowns of services and stimulus payments to households. With the limited availability of services, consumers opted to buy goods. Car sales and construction activity also increased. These trends continued into FY 2022, which, coupled with a slowdown in FY 2022 income growth after the stimulus-boosted income levels of FY 2021, caused the ratio Chapter 3 Page 36 of 39 Page 46 of sales to income to jump to 38.1%. While taxable sales growth slowed in FY 2023, they still grew slightly faster than personal income, causing the ratio to increase to 38.5%. After FY 2023, however, the ratio is forecasted to continue its historical downward trend through FY 2029 as income once again grows faster than taxable sales. Forecasted and historical taxable retail sales by fiscal year can be found in Table 3.4. Growth in FY 2019 taxable activity was relatively strong at 7.6%. Growth in FY 2019 taxable activity was relatively strong at 7.6%. Retail sales tax Retail sales tax Taxable activity growth slowed Taxable activity growth slowed Taxable activity growth slowed to 1.0% in FY 2020 due to to 1.0% in FY 2020 due to receipt growth receipt growth receipt growth pandemic-related shutdowns in the latter part of the year, but pandemic-related shutdowns in the latter part of the year, but pandemic-related shutdowns in the latter part of the year, but forecast: forecast: then rebounded by 11.1% in FYthen rebounded by 11.1% in FYthen rebounded by 11.1% in FYthen rebounded by 11.1% in FYthen rebounded by 11.1% in FYthen rebounded by 11.1% in FYthen rebounded by 11.1% in FY 2021 and 11.2% in FY 2022, 2021 and 11.2% in FY 2022, 2021 and 11.2% in FY 2022, supported by rising inflsupported by rising inflsupported by rising inflation. Growth slowed to 5.7% in FY 2023 ation. Growth slowed to 5.7% in FY 2023 FY24: 1.0% FY24: 1.0% FY25: 4.4% FY25: 4.4% and is expected to slow further and is expected to slow further and is expected to slow further to 1.3% in FY 2024. Growth is to 1.3% in FY 2024. Growth is FY26: 3.5% FY26: 3.5% then forecasted to increase to 3.8% in FY 2025, 3.7% in FY then forecasted to increase to 3.8% in FY 2025, 3.7% in FY FY27: 4.0% FY27: 4.0% 2026, 4.0% in FY 2027, 3.6% in FY2028 and 3.8% in FY 2029. (see Table 3.4). Due to the lag between taxable activity and collections and the presence of tax deferrals, credits, refunds, and payments of past due taxes, the growth in actual collections differs from the growth in taxable activity. Growth in collections for FY 2020 was 1.7% and growth in FY 2021 was 10.3%. Collections increased by 12.4% in FY 2022, boosted by several large payments of past-due taxes and one large early payment large payments of past-due taxes and one large early payment of deferred taxes, and increased byof deferred taxes, and increased by 5.7% in FY 2023. Collections 5.7% in FY 2023. Collections growth is forecasted growth is forecasted growth is forecasted at 1.0% in FY 2024, 4.at 1.0% in FY 2024, 4.at 1.0% in FY 2024, 4.4% in FY 2025, 3.5% 4% in FY 2025, 3.5% 4% in FY 2025, 3.5% in FY 2026 and 4.0% in FY 2027. in FY 2026 and 4.0% in FY 2027. Growth is forecasted at 3.6% Growth is forecasted at 3.6% in FY 2028 and 3.7% in FY 2029. in FY 2028 and 3.7% in FY 2029. The business and occupation (B&O) tax is the second largest Business and source of GF-S revenue, accounting for 20.1% of GF-S revenue Occupation in FY 2023. It is a tax on the gross receipts of all businesses taxes are the second operating in Washington. The state portion of the tax applies ten largest different rates according to various classifications of business source of activities. In FY 2023, the largest contributor to total state B&O GF-S tax was the services sector, which had a gross tax rate of 1.5% revenue and represented an estimated 45% of B&O taxes due. The next largest sector was retailing, which is taxed at 0.471% and represented an estimated 23% of taxes due, followed by the wholesaling sector, which is taxed at 0.484% and represented an estimated 20% of taxes due. In FY 2019, B&O tax receipts grew by 6.9%. Despite a second B&O tax quarter collapse in activity, FY 2020 growth remained positive at growth forecast: 3.6% followed by growth of 7.9% in FY 2021. Collections grew 14.5% in FY 2022 due to both strong activity and the receipt of FY24: 2.6% several large one-time payments of past-due taxes. Strong FY25: 2.9% activity continued in FY 2023, bringing collections growth of FY26: 4.5% 9.8%. Growth is expected to slow to 2.6% in FY 2024 and 2.9% FY27: 5.0% in FY 2025 but then accelerate to 4.5% in FY 2026, 5.0% in FY 2027, 4.3% in FY 2028 and 4.4% in FY 2029. State property The state property tax levy is the third largest source of GF-S taxes are the third largest revenue, accounting for 14.5% of total revenue in FY 2023. source of Although the tax goes into the GF-S, it is dedicated to the GF-S revenue funding of basic education. As discussed in the September 2017 Chapter 3 Page 37 of 39 Page 47 forecast publication, the total amount of the state levy was increased by new legislation in June 2017, with the increases beginning in FY 2018. Constrained by prior law to a levy growth rate of one percent on Property tax existing property (or the rate of inflation if less than one growth percent), property tax collections grew by 1.9% in FY 2017. The forecast: first payments of the additional state levy began to arrive in the FY24: 2.6% latter half of FY 2018, bringing total GF-S property tax growth of FY25: 2.3% 31.4% for the fiscal year. Collections fell by 12.4% in FY 2019 FY26: 2.3% due to a temporary reduction in the levy rate for calendar year FY27: 2.3% 2019 and a $936 million transfer of collections from the levy to the Education Legacy Trust Account (ELTA). Collections rebounded by 44.2% in FY 2020 due to a smaller $83.8 million transfer to ELTA and the end of the temporary levy reduction in the second half of the year. FY 2021 collections grew by 27.3% due to a full year of collections at the unreduced levy rate along with the collection of some taxes that would have been collected in FY 2020 but were instead deferred due to the pandemic. Absent the extra payments from deferrals, growth slowed to 0.4% in FY 2022. Growth then increased to 1.5% in FY 2023. Collections growth is forecasted at 2.6% in FY 2024 and 2.3% in FY 2025 through FY 2029. Growth in property tax levies excluding new construction is once again restricted to the lesser of one percent per year or the rate of inflation beginning with the calendar year 2022 levy. The real estate excise tax (REET) was the fourth largest DOR REET rates source of GF-S revenue in FY 2023, accounting for 3.6% of total and revenue. The tax is applied to both residential and commercial distributions changed on real estate, including purchases of vacant land. Prior to January January 1, 1, 2020, the state portion of REET was 1.28% of the sales price 2020 and was divided between the GF-S (92.3%), a fund for local public works (2.0%), a fund for assistance of cities and counties (1.6%) and ELTA (4.1%). As of January 1, 2020 rates were 1.1% for the portion of the selling price less than or equal to $500 thousand, 1.28% for the portion greater than $500 thousand and less than or equal to $1.5 million, 2.75% for the portion greater than $1.5 million and less than or equal to $3.0 million and 3.0% for the portion greater than $3.0 million (the rate thresholds were adjusted for inflation as of January 1, 2023 and will be adjusted every fourth year thereafter; current thresholds are $525 thousand, $1.525 million and $3.025 million). The distributions of the tax are also changed: 79.4% is deposited in the GF-S, 1.7% in the Public Works Assistance Account, 1.4% in the City-County Assistance Account and the remainder (17.5%) in ELTA. Beginning July 1, 2023, distributions to the Public Works Assistance Account increased to 5.2% and distributions to the Education Legacy Trust Account decreased to 14%. The new rates and distributions were designed to result in increased collections for both the GF-S and ELTA. Chapter 3 Page 38 of 39 Page 48 From FY 2013 through 2019, the recovery in the residential real GF-S REET GF-S REET estate market after the Great Recession has been accompanied growth growth growth by a boom in commercial real estate. Sales of large commercial forecast: forecast: properties began to weaken in FY 2019 while residential sales FY24: -17.7% FY24: -17.7% increased, resulting in a 0.5% increase in collections in FY 2019. FY25: 17.5% FY25: 17.5% In the first half of FY 2020, residential sales remained strong, FY26: 9.4% FY26: 9.4% FY26: 9.4% and commercial sales surged in December 2019 ahead of the FY27: 11.0% FY27: 11.0% January 1, 2020 change in tax rates. The COVID-induced real estate market downturn that began with April 2020 collections, gan with April 2020 collections, however, brought a totahowever, brought a total decline of 0.7% in FY 2020. Sales then l decline of 0.7% in FY 2020. Sales then began to boom in July 2020, with began to boom in July 2020, with began to boom in July 2020, with strength in both the residential strength in both the residential strength in both the residential and commercial markets, bringing and commercial markets, bringing and commercial markets, bringing collections growth of 34.4% in collections growth of 34.4% in collections growth of 34.4% in FY 2021 and 35.9% in FY 2022. In FY 2023, higher mortgage FY 2021 and 35.9% in FY 2022. In FY 2023, higher mortgage FY 2021 and 35.9% in FY 2022. In FY 2023, higher mortgage rates and unaffordable high prices in many areas caused both rates and unaffordable high prices in many areas caused both rates and unaffordable high prices in many areas caused both the number of transactions and prthe number of transactions and prthe number of transactions and prices to decrease, bringing a ices to decrease, bringing a ices to decrease, bringing a decline in REET receipts of 43.8%. Receipts are expected to decline in REET receipts of 43.8%. Receipts are expected to decline in REET receipts of 43.8%. Receipts are expected to decline in REET receipts of 43.8%. Receipts are expected to decline a further 17.7% in FY 2024.decline a further 17.7% in FY 2024. Growth is then expected to Growth is then expected to Growth is then expected to resume at 17.5% in FY 2025, 9.4% in FY 2026, 11.0% in FY resume at 17.5% in FY 2025, 9.4% in FY 2026, 11.0% in FY 2027, 8.5% in FY 2028 and 5.0% in FY 2029. The state use tax was the fifth largest DOR GF-S revenue source Use tax was in FY 2023 at 3.3% of total receipts. The state portion of the tax the fifth is 6.5% of the purchase price for items used in the state that largest DOR GF-S source were not subject to the state retail sales tax. Examples of items in FY 2023 subject to the state use tax are goods purchased out-of-state; online and mail-order purchases, where sales tax was not collected; or purchases of used vehicles from private individuals. Use tax collections grew 9.0% in FY 2019, boosted by several Use tax growth large one-time purchases. Despite strong collections in the first forecast: half of the fiscal year, FY 2020 collections declined by 4.9%. FY24: -3.0% Collections increased by 16.1% in FY 2021 and 7.4% in FY 2022 FY25: -1.8% due to record high used car sales. While used car sales have FY26: 4.3% moderated, large payments from other sectors increased growth FY27: 4.8% to 12.6% in FY 2023. As taxable use tax activity returns to trend after FY 2023Ós elevated levels, collections are expected to decrease by 3.0% in FY 2024 and 1.8.% in FY 2025. Growth then continues at 4.3% in FY 2026, 4.8% in FY 2027 and 4.2% in FY 2028 and FY 2029. Public utility taxes Public utility taxes were the sixth largest DOR source of GF-S were the sixth revenue in FY 2023, bringing in 1.8% of total receipts. The tax largest DOR GF-S applies to the gross income of sales to consumers by public and source in FY 2023 privately owned utilities and is in lieu of the B&O tax. The largest source of public utility taxes is the 3.873% tax on the distribution and generation of electrical power, followed by the 3.852% tax on the distribution of natural gas. Growth Public utility tax receipts grew by 0.3% in FY 2020. The forecast: expiration of a large tax credit plus growth in natural gas and electricity use increased collections by 4.2% in FY 2021. The FY24: -0.3% resumption of business activities plus increases in utility prices FY25: 5.9% boosted growth to 16.3% in FY 2022. Further increases in utility FY26: 2.7% prices brought growth of 12.4% in FY 2023. Utility price FY27: 2.7% moderation and a slowdown in economic growth are expected to Chapter 3 Page 39 of 39 Page 49 The six goals selected and determined by Council on May 21 are: 1. Increase public safety response to ensure everyone feels safe in Spokane Valley. 2. Prioritize infrastructure maintenance and preservation and advance strategic capital projects through grant awards. 3. Continue economic development efforts to maximize business growth and develop tourism destinations. 4. Maintain our strong financial position. 5. Utilize strategic partnerships to aggressively reduce and prevent Spokane Valley homelessness. 6. Expand homeownership opportunities so more local people own homes. P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 2 Council Goals\\Council Goals Approved May 21 2024.docx CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 11, 2024 Department Director Approval: Check all that apply: consent old business new business public hearing information admin. report pending legislation executive session AGENDA ITEM TITLE: Staffing Overview GOVERNING LEGISLATION: PREVIOUS COUNCIL ACTION TAKEN: BACKGROUND: Human Resources Director John Whitehead will provide a staffing overview. OPTIONS: Discussion RECOMMENDED ACTION OR MOTION: Discussion BUDGET/FINANCIAL IMPACTS: STAFF CONTACT: John Whitehead, Human Resources Director ATTACHMENTS: P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 3 Staffing Overview\\2024 06 11 Staffing Overview for Budget Workshop.docx BudgetBudgetfrom 2024 00008000000000000000 Total budget increase = 4.53% Combined nonpayroll increase = 4.85% 7981,0981,0133,0001,100(1,900) 282,793323,194346,014368,807384,41115,604228,037280,060299,761349,600368,60019,000 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\13000 City Manager\\CM Council budget worksheets 2025 Total City Council511,628604,352646,788721,407754,11132,704 es g roll Taxes/Benefits y lies es/Pa Council g y pp General FundCitWa CC511600510000Wages123,180146,574156,600156,600156,6000CC51160052000XPayroll Taxes and Benefits159,613176,620189,414212,207227,81115,604 Su CC511600531001Office & Operating Supplies7081,0981,0133,0001,100(1,900)CC511600535001Small Tools & Minor Equipment900 Other Services & Char CC511600541005Professional Services - Misc.0011,565030,00030,000CC511600541013Professional Services - Broadcasting19,63526,33017,58328,50028,5000CC511600541017Advertising3,7931,2457312,5002,5000CC511600541018Legal Notices36352327000CC511600542001Postage245CC511600542003Cell Phones4,6794,0243,4984,5004,5000CC511600543001Travel/Mileage 00840000CC511600543010Travel/Mileage - Federal Lobby018,12219,93025,00025,0000CC511600543011Travel/Mileage Position 1162661,3174,0003,000 (1,000)CC511600543012Travel/Mileage Position 2221,9373,5084,0003,000(1,000)CC511600543013Travel/Mileage Position 32334688504,0003,000(1,000)CC511600543014Travel/Mileage Position 40813004,0003,000(1,0 00)CC511600543015Travel/Mileage Position 502,4531,1898,0004,000(4,000)CC511600543016Travel/Mileage Position 601,1533004,0003,000(1,000)CC511600543017Travel/Mileage Position 70323004,0003,000(1,000)CC 511600545003Equipment Rental01,791CC511600548002Copier Maintenance7857248251,0001,0000CC511600548031Software Licenses and Maintenance196003000(300)CC511600549001Subscriptions153502845005000CC51160054 9002Memberships75,39673,95682,84684,80077,600(7,200)CC511600549003Printing & Binding4629CC511600549006Miscellaneous Services0140CC511600549011Registrations Position 12902759001,5001,000(500)CC5116005 49012Registrations Position 24859792,9451,5001,000(500)CC511600549013Registrations Position 3(40)1504451,5001,000(500)CC511600549014Registrations Position 41402201951,5001,000(500)CC511600549015Regis trations Position 5405709001,5001,000(500)CC511600549016Registrations Position 62509108051,5001,000(500)CC511600549017Registrations Position 7849706301,5001,000(500)CC511700541028Professional Srvcs.- Fed .Lobbyist58,50073,12578,00085,00090,0005,000CC511700541029Professional Services- St. Lobbyist62,50970,60368,74075,00080,0005,000 P:\\1. General Governance\\Budget\\2025 Budget\\13000 City Manager\\CM Council budget worksheets 2025 General Fund2025 y Council - DetailProposed Cit CC511600/CC511700Budget CC511600-510000Salaries & Wages156,600 CC511600-52000XPayroll Taxes and Benefits227,811 CC511600-531001Office & Operating Supplies1,100 Paper, pens, files, folders, Workshop binders, ink cart., - clips, sticky notes, labels. Copy paper - Meeting supplies (water, etc.) - CC51160-541005Professional Services - Misc.30,000 CC511600-541013Professional Services - Broadcasting28,500 Granicus - $1,083.33/mo. = $12,000 - Twisted Pair = $2/minute x 50 mtgs/yr x 165 min/mtg = $16,500 - Spokane Courier - CC511600-541017Advertising2,500 Lodging Tax Advisory Notifications; Outside Agency - Funding Notifications; Misc. CC511600-542003Cell Phones4,500 ($540 phone reimb x 5) + (3 x $42/mo.) = $2,700 + $1,800 - CC511600-543010Travel/Mileage - Federal Lobby25,000 Trip to WA DC with of 2 & 3 staff accompanying - Councilmembers @ $5,000 each CC511600-54301XTravel/Mileage 22,000 ($3,000 ea x 6 positions + $4,000 for Mayor - Choose from - the following and/or share funds between each other - Registration costs additional and noted below) -Assoc. Wash. Cities Annual Conf. -Assoc. Wash. Cities Legislative Conf -Mileage - local average of all CC511600-548002Copier Maintenance1,000 Cost of copies annually - CC511600-548031Software Licenses and Maintenance0 Close captioning - $25 per month - CC511600-549001Subscriptions500 Spokesman Review - CC511600-549002Memberships77,600 (dues determined by population size) - -Association of Washington Cities77,500 -Inland NW Partners Association100 CC511600-549011Registrations 7,000 ($1,000 ea x 7 positions - choose from the following:) - -Assoc. of Wash. Cities - 2 events -Chamber meetings -GSI Page 1 of 2 P:\\1. General Governance\\Budget\\2025 Budget\\13000 City Manager\\CM Council budget worksheets 2025 General Fund2025 y Council - DetailProposed Cit CC511600/CC511700Budget CC511700-541028Professional Services - Federal Lobbyist90,000 Cardinal Infrastructure = $6,500/month + Cardinal travel expenses - CC511700-541029Professional Services - State Lobbyist80,000 Lobbyist- Washington State (GTS - $67,810 + travel) - Monitoring of State Agency rule making - Total:754,111 Page 2 of 2 BudgetBudgetfrom 2024 0000000000000000000000000000 Total budget increase = (1.64%) Combined nonpayroll increase = 3.37% 6,4434,0994,6516,7006,000(700)9,7964,723 45,84143,23258,97982,30086,0003,700 972,256757,421698,786793,974776,450(17,524) 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\13000 City Manager\\CM Council budget worksheets 2025 Office & Operating Supplies6,4254,0994,6516,7006,000(700)Total Recurring Activity1,024,540804,752762,416882,974868,450(14,524)Total City Manager1,034,336809,475762,416882,974868,450(14,524) es g Items g er roll Taxes/Benefits gy ee Count - 4.50 FTEs y lies lo es/Pa Mana p g y pp General FundCitEm City Manager Wa CM513100510000Wages700,484530,388488,614528,010529,6571,647CM51310052000XPayroll Taxes and Benefits271,772227,033210,172265,964246,793(19,171)Su CM513100531001CM5131 00531001Fuel180 Other Services & Char CM513100540001Merchant Charges (Cr Card Fees)211492,339000CM513100541005Professional Services10,3101,1131,11520,00020,0000CM513100541017Advertising 1,762001,0001,0000CM513100541018Legal Notices9,6826,3736,65010,00010,0000CM513100542001Postage80864205005000CM513100542003Cell Phones2,4311,6482,4772,4003,000600CM513100542003Web Site Services5875,7902,932000CM513100542003Travel/Mileage4,8008,45515,92920,00020,0000CM513100542003Copier Maintenance1,8192,1182,8942,0003,0001,000CM513100542003Software Licenses and Maintenance6,39913, 85916,22315,00016,5001,500CM513100542003Subscriptions4186904181,0001,0000CM513100542003Memberships1,4741,4251,3313,0002,500(500)CM513100542003Printing & Binding5,7728104095,1004,500(600)CM51310054200 3Registrations/Training2866005,8422,3004,0001,700CM513100542003Filing & Recording Fees00CM513100542003Professional Liscences0116 Non Recurrin CM513199535001Furniture for Project Manager04,723HS565499 535001Equipment for HHS2,9700CM594139564001Furniture for HHS Coordinator6,8260 P:\\1. General Governance\\Budget\\2025 Budget\\13000 City Manager\\CM Council budget worksheets 2025 General Fund2025 gislative Support - DetailProposed Executive and Le CM513100Budget CM513100-510000 Salaries & Wages529,657 1.0 fte - City Manager 1.0 fte - City Clerk 1.0 fte - Deputy City Clerk 1.0 fte - Executive Assistant 0.50 fte - Admin Assistant CM513100-52000X Payroll Taxes and Benefits246,793 CM513100-531001 Office & Operating Supplies6,000 Paper, pens, file folders, binders, clips, post-it-notes, - Publications: NLC, ICMA, AWC - Meeting supplies (water, etc.) - Copy paper ($800) - personal printers, office equipment, etc. - CM513100-541005 Professional Services20,000 Consultants, title searches, bond counsel, and Code - Publishing services CM513100-541017 Advertising1,000 CM513100-541018 Legal Notices10,000 Clerk's notifications: Free Press Publishing, Spokesman - Review, Journal of Business, Exchange CM513100-542001 Postage500 new business letters charged to council budget - CM513100-542003 Cell Phones3,000 City Mgr Cell - CM513100-543001 Travel/Mileage20,000 DC trips - air, lodging, meals x 1 5,200 - ICMA - mileage/air, lodging, meals x 21,600 - AWC conf - air, lodging, meals x 21,600 - WMCA - clerk's conf. City Clerk / Dep. City Clerk1,200 - IIMC - air, lodging, meals x 12,000 - Car allowance8,400 - CM513100-548002 Copier Maintenance3,000 Copying, paper, toner, mailing chgs pro-rated by Dept code - CM513100-548031 Software License and Maintenance16,500 Gov QA Public Records Request Software - CM513100-549001 Subscriptions1,000 Survey Monkey - CM513100-549002 Memberships2,500 ICMA 1,850 - WMCA = 2 x $90 180 - IIMC = $235 + $135 370 - WA Association of Public Records Officers 100 - Page 1 of 2 P:\\1. General Governance\\Budget\\2025 Budget\\13000 City Manager\\CM Council budget worksheets 2025 General Fund2025 gislative Support - DetailProposed Executive and Le CM513100Budget CM513100-549003 Printing & Binding4,500 letterhead; business cards, envelopes, (Code Publishing - has moved to Professional Services) CM513100-549004 Registrations/Training4,000 ICMA 1,000 - WMCA 2,000 - International Institute Municipal Clerks 1,000 - Total City Manager868,450 Page 2 of 2 BudgetBudgetfrom 2024 Total budget increase = 4.45% Combined nonpayroll increase = (9.94%) 010305005000 43,71847,16446,7519,7908,767(1,023) 240,970468,133555,772599,936628,11428,178 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\18000 Deputy City Manager\\DCM Ops budget worksheets 2025 (V2) Total Deputy City Manager284,688515,400602,523610,226637,38127,155 es g er g Mana roll Taxes/Benefits y y ee Count - 3 FTE Cit y y lies es/Pa ut g ppp General FundDeEmploWa DM513100510000Wages181,806350,569416,931449,569469,58720,018DM51310052000XPayroll Taxes and Benefits59,164117,564138,841150,367158,5278,160 Su DM513100531001Office & Operating Supplies010305005000 Other Services & Char DM513100542001Postage31710025(75)DM513100542003Cell Phones1,0581,6031,1051,8001,200(600)DM513100543001Travel/Mileage03,0811,4052,3202,547227DM5 13100548002Copier Maintenance1,0351,3942,0692,0002,0000DM513100548031Software Licenses and Maintenance39,84839,35539,655000DM513100549001Subscriptions120001000(100)DM513100549002Memberships08791,0601 ,2001,065(135)DM513100549004Registrations1,6548511,4502,2701,930(340) P:\\1. General Governance\\Budget\\2025 Budget\\18000 Deputy City Manager\\DCM Ops budget worksheets 2025 (V2) General Fund2025 puty City Manager - DetailProposed De DM513100 Budget DM513100-510000Wages469,587 1.0 fte - Deputy City Manager 1.0 fte - Senior Admin Analyst 1.0 fte - Admin Analyst DM513100-52000XPayroll Taxes and Benefits158,527 DM513100-531001Office & Operating Supplies500 Hanging files, file folders, envelopes, labels, pens, - batteries, print cartridges, 3-ring binders, calendar 150 Copy paper 150 - Desk equipment, chair, Misc. 200 - DM513100-542001Postage25 Miscellaneous - DM513100-542003Cell Phone1,200 DCM cell ($600) or Senior Admin Analyst( ~$600) 600 - DCM laptop 600 - DM513100-543001Travel/Mileage 2,547 Misc - i.e.. WSAMA - Hotel + Food - DM513100-548002Copier Maintenance2,000 Per copy fee for maintenance & toner ($.065/color & - $.008/bw) DM513100-548031Software Licenses and Maintenance - DM513100-549001Subscriptions0 DM513100-549002Memberships1,065 Washington State Bar 500 - Spokane County Bar Association 150 - Washington State Association of Municipal Attorneys 50 - Washington City Managers Association 365 - DM513100-549004Registrations/Training1,930 WSAMA, WCMA, training for Analysts - Total 637,381 BudgetBudgetfrom 2024 Total budget increase = 3.33% Combined nonpayroll increase = 2.88% 1,3541,6572,0476,2536,445192 82,534262,045379,148147,974152,2244,250 613,097575,911719,096797,155824,42027,265 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\15000 City Attorney\\City Attorney budget worksheets 2025 with 1.5 intern Total City Attorney696,985839,6131,100,291951,382983,08931,707 es g y roll Taxes/Benefits y ee Count - 5 FTEs y lies lo es/Pa Attorne p g y pp General FundCitEmWa CA515310510000Wages416,951409,768553,429541,056594,27653,220CA51531051000XPayroll Taxes and Benefits160,680141,420154,719210,841194,475(16,366)CA515310511000Intern Wages32,68623,28010,04241,62132,774(8,847)CA51531052100XIntern Payroll Taxes and Benefits2,7801,4439063,6372,895(742)Su CA515310531001Office Supplies1,3541,6572,0476,2536,445192 Other Services & Char CA515310541003Spokane County GIS0005005000CA515310541005Professional Services1,08724,7573,0155,8805,8800CA515310541018Legal Notices002087507500CA515310542001Postage3033012895005000CA 515310542003Cell Phones1,0201,2901,1391,2002,040840CA515310543001Travel/Mileage5202,8372,7588,9688,177(791)CA515310548002Copier Maintenance1,7271,4022,1781,7001,7000CA515310548031Software Licenses & Maintenance01143693003000CA515310549001Subscriptions10,26210,95810,67710,88914,9664,077CA515310549002Memberships4751,5942,6682,0472,0569CA515310549004Registrations1,4472,2341,0122,6802,79 5115CA515310549005Filing & Recording Fees3,9708,4902,96112,56012,5600CA515410541004Legal61,723208,068351,874100,000100,0000 P:\\1. General Governance\\Budget\\2025 Budget\\15000 City Attorney\\City Attorney budget worksheets 2025 with 1.5 intern General Fund2025 City Attorney - DetailProposed CA515310Budget CA515310-510000 Salaries & Wages City Attorney, Senior Deputy City Attorney, Deputy City 594,276 - Attorney, Paralegal & Administrative Assistant CA515310-51000X Payroll Taxes and Benefits194,475 FICA, Medicare, L&I, PERS - CA515310-511000 Intern Wages32,774 CA515310-52100X Intern Payroll Taxes and Benefits2,895 -includes 1.5 legal interns who do research and code enforcement cases so attorneys can focus on more critical issues CA515310-531001 Office & Operating Supplies6,445 -Hanging files 25 -File Folders 385 -Expand folders 100 -Letterhead Envelopes246 -Envelopes - Clasp 2 boxes108 -Labels 2 rolls 83 -Avery labels and dividers95 -Pens - various types & Highlighters131 -Name Plates/Business Cards390 -Tape , binder clips30 -Print Cartridges144 -3 ring binders 76 -Stamps/Refill Ink40 -Index tabs105 -Legal pads, post-its193 -Fasteners, staples45 -Copy paper1,223 -Thumb drives50 -Misc.100 -WA Civil Procedure Deskbook553 -Washington Practice560 -Desk equipment, scanner, I-pad and miscellaneous office 1,763 tools - Include Surface Pro $1,500 CA515310-541003 Spokane County GIS500 CA515310-541005 Professional Services5,880 -Gopher, LLC (Code Compliance) 3,080 -Private Investigators1,000 -Appraisals800 -First American Title1,000 750 CA515310-541018 Legal Notices CA515310-542001 Postage500 -stamps 2,040 CA515310-542003 Cell Phone, WI-FI Page 1 of 3 P:\\1. General Governance\\Budget\\2025 Budget\\15000 City Attorney\\City Attorney budget worksheets 2025 with 1.5 intern General Fund2025 City Attorney - DetailProposed CA515310Budget CA515310-543001 Travel/Mileage - choose from: 8,177 -Washington State Association of Municipal Attorneys Conference (3 Attorneys) - air, mileage, hotel, workshops (These vary from year to year as in past years some have been held in Spokane and Coeur d'Alene. This coming year one is in Cle Elum and the other in Walla Walla.) 4,771 -Washington Cities Insurance Authority Conference - hotel, mileage, workshops636 -Labor Relations Conference - mileage, hotel, workshop 987 -Courthouse, meetings incl. parking 900 -Miscellaneous Seminar - Example solid waste, marijuana regulations, land-use, etc.883 CA515310-548002 Copier Maintenance1,700 Toner, mailing charges pro-rated by Dept code. - CA515310-548031 Software Licenses and Maintenance300 CA515310-549001 Subscriptions14,966 -Westlaw (Legal Research)14,703 In the past we were able to secure a contract with a guaranteed 2% increase for 3 years. That contract has expired and we wanted to see how the AI section works for a year before committing to multiple years again. -263 SCOMIS (Court Electronic Record Access) CA515310-549002 Memberships2,056 -Washington State Bar Association ($488 per attorney plus land use + $40) 1,447 -Washington State Association of Municipal Attorneys ($30 per attorney)90 -Spokane Bar Association ($128 per attorney, $60 paralegal + courthouse badges)519 CA515310-549004 Registrations2,795 -Labor Relations Conference 340 -Washington State Association of Municipal Attorneys Conference (3 Attorneys in Fall ($265 each) and 3 attorneys in spring ($265 each) 1,560 -Washington Cities Insurance Authority Conference 70 -Public Records Seminar 270 -Miscellaneous Seminar - Example Shoreline issues, solid waste, land-use regulations, etc.555 CA515310-549005 Filing & Recording Fees12,560 -Filing Complaints and recording judgments as liens (Code Enforcement is the majority of these) as well as deeds, etc. (Current filing fee for cases is $240 per case. Could be increased to as much as $290 per case in the near future.) 10,560 Service by Publication (4 service @ approx. $500 each) 2,000 Page 2 of 3 P:\\1. General Governance\\Budget\\2025 Budget\\15000 City Attorney\\City Attorney budget worksheets 2025 with 1.5 intern General Fund2025 City Attorney - DetailProposed CA515310Budget CA515410-541004 Legal100,000 -Outside Counsel for things such as land-use litigations, shoreline, hearing examiner appeals; expertise issues and timeliness. 983,089 Total : Page 3 of 3 BUD-3EFFECTS OF PERSONNEL OR WORK PROGRAM CHANGES DUE TO CUTS IN DEPARTMENT SERVICES Department NameProgramFund No. 001 City Attorney Describe the effects on service levels of changes in personnel or work program due to budget cuts Cutting one fulltime intern to half time. The attorneys will have to do more legal research on their own. This will likely result in the attorneys needing longer timeframes to complete large projects and produce work product. It may also limit the work capacity of the office, but this is not certain. The office has upgraded its online legal research subscription to help maintain the same capacity and keep pace with the City's legal needs. Total Cost of Reduction(Itemize by line-item detail only) Personnel Services BARS NumberBudget Reduction Full-time Intern to .5 FTECA515310-51100010,923 Full time intern payroll taxes and benefitsCA515310-52100X965 TOTAL11,888 Materials and Services TOTAL0 Equipment TOTAL0 Other TOTAL0 Total Cost11,888.00$ BudgetBudgetfrom 2024 000000000000000000000000 Page 1 of 2 32,78421,97163,85500032,82526,94427,65525,2000(25,200)82,155139,268127,006203,700203,7000 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\16000 Public Safety\\Public Safety Budget Worksheets 2025 v2 es g y roll Taxes/Benefits y lies es/Pa g pp General FundPublic SafetWa PM521500510000Salaries & Wages20,46214,51639,588000PM521500511000Temporary/Seasonal Wages00PM521500510900Overtime33750342000PM52150052000XEmployee Benefits and Payroll Taxes11,9857,40523,925000 Su PS521200531001Operating Supplies086422000(200)PS521200531004Clothing & Uniform00PS521200531008Repair & Maint Supplies5722,0642,042000PS521200535001Small Tools and Minor Equipment325176PS521200535004Non-Capital Equipment for JAG Grant16,05416,443025,0000(25,000)PS521500532001Repair & Maint Supplies001,960000PM521500531001Fuel02525000PM521500531008Law Enf. Repair & Maintenance Supplies13,1335,17117,492000PM521500531009Janitorial Supplies2,5912,6594,583000PM521500535001Small Tools and Minor Equipment1503201,511000 Other Services & Char PS521200541017Advertising0122PS521200549004GIS Services006,698000PS521200549006Registrations290PS521200549018Miscellaneous Srvs/Contingency238763818200,000200,0000PS521200540001Vehicle License & Registration016455000PS521200548001False Alarm Bank Fees9671,0648231,2001,2000PS521500548007Law Enforcement Building R&M7856,3076,412000PS521500548007Building & Grounds R&M002,156000PM5215 00547001Electricity/Gas20,97022,48223,591000PM521500547002Water1,6771,6031,734000PM521500547003Sewer819817822000PM521500547004Waste Disposal0037000PM521500541021Janitorial Services33,60241,18461,3580 00PM521500544003Taxes and Assessments7958131,984000PM521500548001Law Enforcement Building R&M22,2731,249PM521500549006Miscellaneous Services0146258000PM521500548003Software License & Maint.0002,5002,5000PM521500548007Building & Grounds R&M062,55420,260000 BudgetBudgetfrom 2024 000000000000000000000000 Page 2 of 2 Total budget increase = 13.48% Total budget increase without new officers = 7.09% 0103,4760030,00030,000 96,12777,8111,859,47136,0000(36,000) 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease 27,425,32930,118,68333,716,06035,022,34839,770,7414,748,393 P:\\1. General Governance\\Budget\\2025 Budget\\16000 Public Safety\\Public Safety Budget Worksheets 2025 v2 Total Recurring Expenditures27,573,09330,410,34233,934,57635,251,24840,004,4414,753,193Total Public Safety27,669,22030,488,15335,794,04735,287,24840,004,4414,717,193 s Items y yg overnmental Services g ital Outla p General FundPublic SafetInter PS512520546060District Court Contract1,077,8461,322,5251,372,9341,505,9011,742,870236,969PS515910546051Public Defender761,681840,531920,165938,568963,83725,269PS51535054 6061Prosecutor380,513396,534329,993400,000456,40456,404PS515350546066Pretrial Services159,505181,059183,168188,663198,73610,073PS52120054690XXPrior Years' Settle & Adjust0(331,432)PS521200546052Law Enforcement (Sheriff) 22,659,25125,620,65627,079,30828,731,84730,918,4392,186,592PS521200546052Law Enforcement (New Positions) 00002,252,4642,252,464PS521200546064Law Enforcement Vehicles 00910,655870,000910,00040,000PS523600546063Detention Services 1,982,2711,667,6932,460,2671,908,2581,841,748(66,510)PS525600546067Emergency Management86,65990,156103,517 109,230107,231(1,999)PS554300541054Hearing Examiner001,643000PS554300546069Animal Control317,603330,961354,410369,881379,0129,131 Ca PS594210562003Precinct Imp w/ JAG Funds 023,6360030,00030,000P S594210564005Capital Machinery & Equipment 079,840 Nonrecurrin PM521599535001Small Tools & Minor Equipment4,9760PM521599562002Building R&M034,965PM521599562002Improvements to Buildings08,16852,522000 PM521599562002Precinct Fire Panel Replacement23,4560PM521599564005HVAC Units67,6950PM521599564005Capital Equipment0047,904000PS521299541005Law Enforcement Staffing Assessment0084,787000PS594219564001 Capital Equipment0025,22236,0000(36,000)PS594219564005Heavy Duty Machinery & Equipment034,678117,947000PS594219564006Law Enforcement Vehicles001,531,089000 P:\\1. General Governance\\Budget\\2025 Budget\\16000 Public Safety\\Public Safety Budget Worksheets 2025 v2 General Fund 2025 Public Safety - Detail Proposed PS521200 Budget PS521200-549018 Miscellaneous Srvs/Contingency 200,000 To account for possible fluctuations due to new cost - methodologies and usage increases. PS521200-548001 False Alarm Bank Fees1,200 Software License & Maint.2,500 PM521500-548003 PS512520-546060 District Court1,742,870 PS515910-546051 Public Defender963,837 PS515350-546061 Prosecutor456,404 PS515350-546066 Pre-Trial Services198,736 PS521200-546052 Law Enforcement33,170,903 PS521200-546064 Law Enforcement Vehicles910,000 PS523600-546063 Detention Services (Jail)1,841,748 PS525600-546067 Emergency Management107,231 PS554300-546069 Animal Control379,012 PS594210-562003 Precinct Imp w/ JAG Funds 30,000 40,004,441 Total: BudgetBudgetfrom 2024 Total budget increase = 6.49% Combined nonpayroll increase = 26.66% 00383,482431,428457,93026,502002860300300002607,3909,0601,670 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\20000 City Services\\City Services budget worksheets 2025 Total City Services Administration00384,028438,818467,29028,472 es g roll Taxes/Benefits y ee Count - 2 FTEs y lies lo es/Pa Services Administration p g y pp General FundCitEmWa AD518900510000Wages - Administrative00284,588318,744342,48023,736AD51890052000XPayroll Taxes and Benefits0098,894112,684115,4502,766 Su AD518900531001Office & Operating Supplies002860300300 Other Services & Char AD518900542003Cell Phones0006001,500900AD518900543001Travel/Mileage00253,6003,6000AD518900549002Memberships000440360(80)AD518900549004Registrations002352,7 503,600850 P:\\1. General Governance\\Budget\\2025 Budget\\20000 City Services\\City Services budget worksheets 2025 General Fund2025 City Services Administration - DetailProposed AD518900Budget AD518900-510000 Salaries & Wages342,480 -City Services Administrator, Legislative Policy Coordinator AD518900-52000X Payroll Taxes and Benefits115,450 -FICA, Medicare, L&I, PERS AD518900-531001 Office & Operating Supplies300 Supplies for State Legislative meeing - -Valleyfest swag, note cards, meeting supplies 1,500 AD518900-542003 Cell Phones -Cell Phones x2, Ipads x 2 AD518900-543001 Travel/Mileage 3,600 -AWC Conference x 2 -AWC Action Days -State of the Cities, County -State Legislative Meetings -GSI events AD518900-549002 Memberships360 -APWA 240 -PE License 120 AD518900-549004 Registrations3,600 -AWC Conference x 2 1,200 -State of the City, County, Spokane x 2 350 -Misc training x 2 1,650 -GSI misc events x 2 400 467,290 Total : Page 1 of 1 BudgetBudgetfrom 2024 Total budget increase = 28.30% Combined nonpayroll increase = 79.71% 00180,768322,520366,44243,922001,97001,0001,000001,33292,150164,60072,450 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\20000 City Services\\City Services budget worksheets 2025 Total Communications00184,070414,670532,042117,372 es g roll Taxes/Benefits y ee Count - 2 FTEs y lies lo es/Pa p g pp General FundCommunicationsEmWa PI557200510000Wages - Communication00129,980243,949272,10028,151PI55720052000XPayroll Taxes and Benefits0050,78878,57194,34215,771 Su PI557200531001Office Supplies001,97001,0001,000 Other Services & Char PI557200541005Professional Services001,25240,00080,00040,000PI557200541017Advertising/Public Information00246,20046,2000PI557200542002Postage000020,0 0020,000PI557200542003Cell Phones0001,2001,2000PI557200543001Travel/Mileage00782,0002,0000PI557200548031Software Licenses & Maintenance000012,00012,000PI557200549002Memberships0007501,200450PI5572005 49004Registrations0002,0002,0000 P:\\1. General Governance\\Budget\\2025 Budget\\20000 City Services\\City Services budget worksheets 2025 General Fund2025 posed Communications - DetailPro PI557200Budget PI557200-510000Salaries & Wages272,100 Communications Manager, Communications Specialist - PI557200-52000XPayroll Taxes and Benefits94,342 FICA, Medicare, L&I, PERS - PI557200-531001Office & Operating Supplies1,000 -ribbon cutting supplies -postcards, notecards -banner paper PI557200-541005Professional Services80,000 -graphic design - on call support 25,000 -videography - city marketing, State of the City 40,000 -Photography - professional photo shoots 15,000 46,200 PI557200-541017Advertising/Public Information -City newsletter 41,200 -Digital media advertising 2,500 -Print advertising 2,500 PI557200-542002Postage20,000 -stamps, mailing newsletter, postcards 1,200 PI557200-542003Cell Phones cell phones, Ipads for PIO, graphic designer PI557200-543001Travel/Mileage 2,000 -ribbon cuttings, local events 200 -3CMA Conference ($900x 2) 1,800 PI557200-549002Memberships1,200 -3CMA City-County Communication and Marketing Association 500 -Graphics Artists Association 700 PI557200-548031Software Licenses & Maintenance12,000 -Adobe ($1100), Grammarly ($400), Canva ($300), GovDelivery ($9900), Survey Monkey ($300) PI557200-549004Registrations2,000 -3CMA Conference x 2 532,042 Total : Page 1 of 1 BudgetBudgetfrom 2024 Total budget increase = 20.13% Combined nonpayroll increase = 28.70% 00124,182138,680138,097(583)002732,5001,000(1,500)0062,870329,900426,80096,900 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\20000 City Services\\City Services budget worksheets 2025 Total Housing & Homeless Services00187,325471,080565,89794,817 es g roll Taxes/Benefits y & Homeless Services ee Count - 1 FTE g y lies lo es/Pa p g pp General FundHousinEmWa HS565400510000Wages - Homeless0096,408107,400107,4000HS56540052000XPayroll Taxes and Benefits0027,77431,28030,697(583)Su HS565400531001Office & Operating Supplies002732,5001,00 0(1,500)Other Services & Char HH565400541027Professional Services Homeless Outr00417200,000275,00075,000HH565400545050Shelter Space Rental0049,63665,00075,00010,000HS565400541005Professional Services0055825,00025,0000HS565400541017Advertising001,07901,0001,000HS565400541019Relocation0022110,00010,0000HS565400541025Encampment Cleanup Services009,60825,00035,00010,000HS565400541026Vehicle Towing/Relocation0002,0002,0000HS565400542003Cell Phones0006006000HS565400543001Travel/Mileage001,1641,0001,0000HS565400548031Software Licenses & Maintenance00172100200100HS565400549002Memberships00 02001,000800HS565400549004Registrations/Training00151,0001,0000 P:\\1. General Governance\\Budget\\2025 Budget\\20000 City Services\\City Services budget worksheets 2025 General Fund2025 Housing & Homeless ServicesProposed HH/HS565400Budget HS565400-510000Salaries & Wages107,400 Housing & Homeless Coordinator - HS565400-52000XPayroll Taxes and Benefits30,697 FICA, Medicare, L&I, PERS - HS565400-531001Office & Operating Supplies1,000 -hand sanitizer, paper towels, toilet paper, -paper for camping flyers, bus passes, HH565400-541027Professional Services Homeless Outreach275,000 -Frontier Behavioral Contract HH565400-545050Shelter Space Rental75,000 -Hope House -Truth Ministries HS565400-541005Professional Services25,000 -camping sign printing -Purfect Logos -Consultant assistance for HHAA 5-year plan 1,000 HS565400-541017Advertising HS565400-541019Relocation10,000 35,000 HS565400-541025Encampment Cleanup Services -Geiger crews, Revive contract. Expecting increasing as other departments have paid for it in the past 2,000 HS565400-541026Vehicle Towing/Relocation -Anytime Towning 600 HS565400-542003Cell Phones HS565400-543001Travel/Mileage 1,000 -Housing Washington conference -Washington Low Income Housing Alliance - Conference on Ending Homelessness -Washington Economic Development Association Annual Conference -Community Solutions, Built for Zero Learning Session HS565400-548031Software Licenses and Maintenance200 HS565400-549002Memberships1,000 -Homeless Connect HS565400-549004Registrations1,000 -Housing Washington conference -Washington Low Income Housing Alliance - Conference on Ending Homelessness -Washington Economic Development Association Annual Conference -Community Solutions, Built for Zero Learning Session 565,897 Total : Page 1 of 1 BudgetBudgetfrom 2024 Page 1 of 4 00000000000000000000000000000000 33,0282,43615,2442,5006,0003,500 169,671260,042288,174539,193553,64914,456168,2336,80013,90943,00030,000(13,000) 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\30000 Facilities\\Facilities budget worksheet 2025 gmm Total Facilities Administration370,932269,278317,327584,693589,6494,956 es g roll Taxes/Benefits y ee Count - 5 FTE y lies lo es/Pa p g pp General FundFacilitiesEmFA518300 - Facilities AdministrationWa FA518300510000Wages115,693179,151198,126346,966358,69311,727FA518300511000Temp/Seasonal Wages00FA518300510900Overtime01,4042,41510,0005, 000(5,000)FA51830052000XPayroll Taxes and Benefits53,97879,48787,633182,227189,9567,729FA51830052100XTemp/Seasonal Payroll Taxes & Ben00 Su FA518300531001Office & Operating Supplies9,89951961000FA518 300531006Safety Equipment1447231,832000FA518300531008Repair & Maint. Supplies10,40048964000FA518300531009Janitorial Supplies4,3270FA518300531010Vehicle Maintenance Supplies1,4621331,6811,0001,0000FA5 18300532001Fuel1,3491,2984,3331,5005,0003,500FA518300535001Small Tools & Minor Equipment5,4471835,473000 Other Services & Char FA518300541005Professional Services03,200020,00010,000(10,000)FA51830054 1017Advertising0005005000FA518300541021Janitorial services81,6870FA518300542003Cell Phones8211,2531,8823,0003,0000FA518300543001Travel/Mileage0002,0001,500(500)FA518300544003Taxes and Assessments1,12371703,0003,0000FA518300545003Equipment Rental164003,0001,500(1,500)FA518300545007Interfund vehicle lease5005008,0008,0008,0000FA518300547001Electricity46,5430FA518300547002Water2,312 0FA518300547003Sewer98363FA518300547004Waste Disposal110FA518300548001Equipment Repair & Maintenance33,302451,051000FA518300548007Grounds/Building Maintenance00106000FA518300548031Software Licenses & Maint.0712,424000FA518300549004Registrations03853362,0001,000(1,000)FA518300549006Miscellaneous Services26762485005000FA518300549018License & Registration520504621,0001,0000 BudgetBudgetfrom 2024 Page 2 of 4 00000000 032,40027,98236,60034,600(2,000)099,716128,423111,000154,50043,50000035,50022,000(13,500) 84,973112,132124,150243,130306,01062,880 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\30000 Facilities\\Facilities budget worksheet 2025 gmm Total City Hall0132,116156,405147,600189,10041,500Total CenterPlace84,973112,132124,150278,630328,01049,380 eses gg Hall y ee Count - 5 FTE y lieslies lo p pppp General FundFacilitiesEmCH518300 - CitSu CH518300531001Office & Operating Supplies03,3524,92410,0006,000(4,000)CH518300531006Safety Equipment02253115005000CH518300531008Repair & Maint. Supplies010,6359,7246,00010,0004,000CH518300531009Janitorial Supplies010,2648,16410,00010,0000CH518300532001Fuel01402701001000CH518300535001Small Tools & Minor Equipment05,2622,9027,0005,000(2,000)C H573900531012Holiday Decorations02,5221,6873,0003,0000 Other Services & Char CH518300541005Professional Services039217,027010,00010,000CH518300541017Advertising01331,036000CH518300541021Janitorial services01,1616,8308,00010,0002,000CH518300543001Travel/Mileage0329CH518300544003Taxes and Assessments0341,768000CH518300545003Equipment Rental00131000CH518300547001Electricity046,80152,56548,00055, 0007,000CH518300547002Water02,0782,4773,0002,600(400)CH518300547003Sewer08361,0813,0001,500(1,500)CH518300547004Waste Disposal026CH518300548001Equipment Repair & Maintenance04,5408066,0003,000(3,000) CH518300548007Building/Grounds Repair & Maint042,22442,42340,00070,80030,800CH518300549002Membership012512000CH518300549006Miscellaneous Services0378629000CH573900549006Holiday Decoration Services07721,1383,0001,600(1,400)CX575500 - CenterPlaceSu CX575500531008Repair & Maintenance Supplies00022,00022,0000CX575500531009Janitorial Supplies00013,5000(13,500)Other Services & Char CX575500541005Professional Services000010,00010,000CX575500541021Janitorial Services00097,020130,00032,980CX575500547001Electricity84,973112132124,150120,000125,0005,000CX575500547002Water000 5,9506,500550CX575500547003Sewer0003,0003,0000CX575500547004Waste Disposal0003603600CX575500548001Equipment Repair & Maintenance00016,80031,15014,350 BudgetBudgetfrom 2024 Page 3 of 4 00020,40020,4000000123,200148,05024,85000031,80016,800(15,000)007,84479,50066,575(12,925) 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\30000 Facilities\\Facilities budget worksheet 2025 gmm y Total Precinct Building000143,600168,45024,850Total Balfour Facility007,844111,30083,375(27,925) us eses p gg ee Count - 5 FTE y lieslies lo p pppp General FundFacilitiesEmPM521500 - Police CamSu PM521500531004Office & Operating Supplies0001,0001,0000PM521500531008Law Enf. Repair & Maintenance Supplies00017,00017,0000PM521500531009Janitorial Supplies0002,4002,4000 Other Services & Char PM521500541021Janitorial Services00047,40072,00024,600PM521500544003Taxes and Assessments0008008000PM521500547001Electricity/Gas00020,00020,0000PM5215005 47002Water0002,0002,0000PM521500547003Sewer0001,0001,0000PM521500548007Law Enforcement Building R&M00052,00052,250250 BM518300 - Balfour FacilitSu BM518300531001Office & Operating Supplies00010,0003, 000(7,000)BM518300531006Safety Equipment0005005000BM518300531008Repair & Maint. Supplies0001,2001,2000BM518300531009Janitorial Supplies00010,0003,000(7,000)BM518300532001Fuel0001001000BM518300535001S mall Tools & Minor Equipment0007,0007,0000BM573900531012Holiday Decorations0003,0002,000(1,000)Other Services & Char BM518300541002Engineering & Architectural0005,0005,0000BM518300541005Professional Services00010,00010,0000BM518300545003Equipment Rental0002,5002,5000BM518300547001Electricity001,73415,00015,0000BM518300547002Water005962,0002,0000BM518300547003Sewer004410500500BM518300548001Equip ment Repair & Maintenance0005,0005,0000BM518300548007Building/Grounds Repair & Maint005,07340,00026,575(13,425) BudgetBudgetfrom 2024 Page 4 of 4 000000000000 Total budget increase = 6.62% Combined nonpayroll increase = 9.32% 012,067000244,371 8911,9296702,1002,1000 3,65567,046107,254416,0000(416,000) 11,021169,77241,97657,80052,800(5,000) 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\30000 Facilities\\Facilities budget worksheet 2025 gmm n y Total Other General Facilities11,912183,76842,64659,90054,900239,371Total Recurring Expenditures467,817697,294648,3721,325,7231,413,484332,132Total Facilities471,472764,340755,6261,741,7231,413,484(8 3,868) us p es g Hall y s Items y g ee Count - 5 FTE y lies lo ital Outla p ppp General FundFacilitiesEmOF518300 - Other General FacilitiesSu OF518300531001Office & Operating Supplies55001001000OF518300531008Repair & Maint. Supplies8361,9296702,0002,0000 Other Services & Char OF518200549006Miscellaneous Services02,02024,093000OF518300541002Engineering & Architectural4,8300010,00010,0000OF518300541005Professional Services3,19133,113(1,379)20,00010,000(10,000)OF5183 00544003Taxes and Assessments01,0342,4531,5001,5000OF518300545003Equipment Rental4965,65902,5002,5000OF518300547001Electricity46610,41515,04410,00015,0005,000OF518300547002Water1548699146006000OF5183 00547003Sewer969495791,2001,2000OF518300548001Equipment Repair & Maintenance1,7886,51402,0002,0000OF518300548007Building/Grounds Repair & Maint0109,05127210,00010,0000OF518300549006Miscellaneous Services0148 Ca OF594180564005Heavy Duty Machinery & Equip012,067 Nonrecurrin FA518399541005Professional Service00107,254000FA518399541007Building/Grounds Repair & Maintenance3,65500396,0000(396,000 )FA594189562000Building and Structures067,046FA594189564005Machinery & Equipment00020,0000(20,000)FA518300 = Facilities AdmiCH518300 = CitCX575500 = CenterPlacePM521500 = Police CamBM518300 = Balfour FacilitOF518300 = Other General Facilities P:\\1. General Governance\\Budget\\2025 Budget\\30000 Facilities\\Facilities budget worksheet 2025 gmm General Fund 2025 Facilities - Detail Proposed FA518300, CH518300, CX575500, PM521500, BM518300, OF518300 Budget Facilities Administration FA518300-510000Wages358,693 FA518300-510900Overtime5,000 FA518300-Payroll Taxes and Benefits189,956 FA518300-531010Vehicle Maintenance Supplies1,000 repair parts to assigned vehicle - FA518300-532001Fuel5,000 FA518300-541005Professional Services10,000 FA518300-541017Advertising500 FA518300-542003Cell Phones3,000 FA518300-543001Travel/Mileage1,500 travel to training for facilities team members to be current on - all operating systems in all buildings, HVAC training, security systems, plumbing, electrical, lighting, FA518300-544003Taxes and Assessments3,000 FA518300-545003Equipment Rental1,500 FA518300-545007Interfund vehicle lease8,000 FA518300-549004Registrations1,000 registrations for training for facilities team members to be - current on all operating systems in all buildings, HVAC training, security systems, plumbing, electrical, lighting, FA518300-549006Miscellaneous Services500 FA518300-549018License & Registration1,000 Total589,649 City Hall CH518300-531001Office & Operating Supplies6,000 paper, pens, HVAC filters, writing tablets, snow melt - CH518300-531006Safety Equipment500 hard hats, safety jackets, safety vests, harness for lift, etc. - CH518300-531008Repair & Maint. Supplies10,000 sprinkler parts, plumbing parts, HVAC parts, trees, - landscaping, car parts, equipment parts, paint CH518300-531009Janitorial Supplies10,000 toilet paper, paper towels, urinal mats, urinal cakes, hand - soap, sanitizer, window cleaner, vacuum cleaner bags, scouring powder, etc. CH518300-532001Fuel100 Page 1 of 5 P:\\1. General Governance\\Budget\\2025 Budget\\30000 Facilities\\Facilities budget worksheet 2025 gmm General Fund 2025 Facilities - Detail Proposed FA518300, CH518300, CX575500, PM521500, BM518300, OF518300 Budget CH518300-535001Small Tools & Minor Equipment5,000 hand tools, tape measures, brooms, power tools, chairs, - vacuum cleaners, etc. CH573900-531012Holiday Decorations3,000 CH518300-541005Professional Services10,000 CH518300-541021Janitorial services10,000 On-call services for coverage when in-house janitor is not - available CH518300-547001Electricity55,000 CH518300-547002Water2,600 CH518300-547003Sewer1,500 CH518300-548001Equipment Repair & Maintenance3,000 repair of equipment by outside services, gate repair, - generator repair, etc. CH518300-548007Building/Grounds Repair & Maint70,800 9,500 Generator Service - 2,000 Electrician - Generator - 2,800 Elevavator Service - 2,500 Pest Control - 2,300 Rug Service - 25,000 Snow Plowing (does fluctuate depending on weather) - 16,000 Lawn Mowing - 6,500 HVAC Monitoring - 2,000 Landscape weed/feed - 800 Fire Sprinkler Testing - 200 Fire Extinguisher Testing - 300 Backflow Testing - 900 Security Monitoring - CH573900-549006Holiday Decoration Services1,600 Total189,100 CenterPlace CX575500-531008Repair & Maintenance Supplies22,000 -Filters, light bulbs, nuts, bolts -paint, electrical, plumbing CX575500-541005Professional Services10,000 CX575500-541021Janitorial Services130,000 janitorial contract - CX575500-547001Electricity125,000 CX575500-547002Water6,500 CX575500-547003Sewer3,000 CX575500-547004Waste Disposal360 Page 2 of 5 P:\\1. General Governance\\Budget\\2025 Budget\\30000 Facilities\\Facilities budget worksheet 2025 gmm General Fund 2025 Facilities - Detail Proposed FA518300, CH518300, CX575500, PM521500, BM518300, OF518300 Budget CX575500-548001Equipment Repair & Maintenance31,150 2,400 Pest Control - 650 -Fire Sprinkler Testing 200 -Fire Extinguisher Testing 300 Backflow Testing - 1,000 -Security Monitoring 6,000 -Window Cleaning 600 -Kitchen drain cleaning 20,000 -Minor Clean Building Updates Total 328,010 Police Campus PM521500-531004Office & Operating Supplies1,000 PM521500-531008Law Enf. Repair & Maintenance Supplies17,000 sprinkler parts, plumbing parts, HVAC parts, trees, - landscaping, equipment parts PM521500-531009Janitorial Supplies2,400 PM521500-541021Janitorial Services72,000 janitorial contract - PM521500-544003Taxes and Assessments800 PM521500-547001Electricity/Gas20,000 PM521500-547002Water2,000 PM521500-547003Sewer1,000 PM521500-548007Building & Grounds R&M52,250 Generator Service9,500 - Electrician - Generator2,000 - Pest Control2,500 - Rug Service1,600 - Snow Plowing (does fluctuate depending on weather)25,000 - Lawn Mowing7,000 - Landscape weed/feed2,000 - Fire Panel Monitoring300 - Ancillary Building Monitoring150 - Fire Sprinkler Testing800 - Fire Extinguisher Testing200 - Backflow Testing300 - Security Monitoring900 - Total168,450 Page 3 of 5 P:\\1. General Governance\\Budget\\2025 Budget\\30000 Facilities\\Facilities budget worksheet 2025 gmm General Fund 2025 Facilities - Detail Proposed FA518300, CH518300, CX575500, PM521500, BM518300, OF518300 Budget Balfour Facility BM518300-531001Office & Operating Supplies3,000 HVAC filters, snow melts - BM518300-531006Safety Equipment500 hard hats, safety jackets, safety vests, harness for lift, etc. - BM518300-531008Repair & Maint. Supplies1,200 sprinkler parts, plumbing parts, HVAC parts, trees, - landscaping, car parts, equipment parts BM518300-531009Janitorial Supplies3,000 toilet paper, paper towels, urinal mats, urinal cakes, hand - soap, sanitizer, window cleaner, vacuum cleaner bags, scouring powder, etc. BM518300-532001Fuel100 BM518300-535001Small Tools & Minor Equipment7,000 hand tools, tape measures, brooms, power tools, chairs, - vacuum cleaners, etc. BM573900-531012Holiday Decorations2,000 BM518300-541002Engineering & Architectural5,000 consultant costs for structural assessments - BM518300-541005Professional Services10,000 BM518300-545003Equipment Rental2,500 BM518300-547001Electricity15,000 BM518300-547002Water2,000 BM518300-547003Sewer500 BM518300-548001Equipment Repair & Maintenance5,000 - repair of equipment by outside services, gate repair, etc. BM518300-548007Building/Grounds Repair & Maint26,575 Snow Plowing10,000 - Lawn mowing7,000 - Landscape weed/feed700 - Fire Extinguisher testing175 - Backflow Testing300 - Fire/Security Monitoring900 - Window Cleaning6,000 - Pest Control1,500 - Total83,375 Page 4 of 5 P:\\1. General Governance\\Budget\\2025 Budget\\30000 Facilities\\Facilities budget worksheet 2025 gmm General Fund 2025 Facilities - Detail Proposed FA518300, CH518300, CX575500, PM521500, BM518300, OF518300 Budget Other City Facilities OF518300-531001Office & Operating Supplies100 OF518300-531008Repair & Maint. Supplies2,000 sprinkler parts, plumbing parts, trees, landscaping, - equipment parts OF518300-541002Engineering & Architectural10,000 investigative reports for other properties, - OF518300-541005Professional Services10,000 OF518300-544003Taxes and Assessments1,500 OF518300-545003Equipment Rental2,500 OF518300-547001Electricity15,000 OF518300-547002Water600 OF518300-547003Sewer1,200 OF518300-548001Equipment Repair & Maintenance2,000 repair of equipment by outside services, gate repair, - generator repair, etc. OF518300-548007Building/Grounds Repair & Maint10,000 lawn mowing, snow plowing - Total54,900 1,413,484 Total Facilities: Page 5 of 5 BudgetBudgetfrom 2024 FINANCE 000000000000 Total budget increase = 3.40% Combined nonpayroll increase = 10.86% 3,2586,8257,7673,5005,6662,166 13,05515,05312,63019,20019,500300 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease 1,307,6851,183,1491,237,5111,434,4561,481,51847,062 P:\\1. General Governance\\Budget\\2025 Budget\\14000 Finance\\Finance budget worksheets 2025 Total Finance1,323,9981,205,0271,257,9081,457,1561,506,68449,528 es g artment p roll Taxes/Benefits y ee Count - 9.75 FTEs y lies lo es/Pa p g pp General FundFinance DeEmWa FN514200510000Wages921,577843,969893,2221,012,2611,047,48135,220FN514200510900Overtime3,76336147000FN51420052000XPayroll Taxes and Benefits382,345339,144344,142422,195434,0 3711,842 Su FN514200531001Office & Operating Supplies2,9706,8257,7673,5005,6662,166FN514200531010Vehicle Maintenance Supplies2880 Other Services & Char FN514200540001Merchant Charges (Bank Fees)00(22)000FN514200541001Accounting and Auditing0019000FN514200541005Professional Services0002,5002,5000FN514200541017Advertising9080FN514200542001Postage1,7901,9382,3502,1002,400300FN51420 0542003Cell Phones1,5280FN514200543001Travel/Mileage1,4184,3807905,6005,6000FN514200548001Equipment Repair & Maintenance110767000FN514200548002Copier Maintenance2,3022,3882,0102,2002,2000FN5142005480 31Software Licenses and Maintenance3448071,0451,0001,0000FN514200549001Subscriptions65275153003000FN514200549002Memberships1,3401,0601,8611,4001,4000FN514200549004Registrations3,3494,2053,7454,1004,1 000FN514200549006Miscellaneous Services0050000 P:\\1. General Governance\\Budget\\2025 Budget\\14000 Finance\\Finance budget worksheets 2025 General Fund 2025 Finance - Detail Proposed FN514200 Budget Wages FN514200-5100001,047,481 Payroll Taxes and Benefits FN514200-52000X434,037 FICA, Medicare, L&I, PERS - FN514200-531001Office & Operating Supplies5,666 Hanging files 100 - File Folders 150 - Expand folders 150 - Env - Clasp 2 bx; 1 bx coin250 - Tablets, envelopes300 - Pens - various types100 - Toner for copiers/printers830 - 3 ring binders (OS Agency and Lodging Tax)250 - Calendars - desk/wall200 - Check stock1,525 - Copy paper1,300 - Chairs or Standup desk511 - Professional Services FN514200-5410052,500 -LTGO Bond post compliance consultation with bond counsel Postage FN514200-5420012,400 mailing Accounts Payable checks to vendors, outside - agencies and lodging tax correspondence Travel / Mileage FN514200-5430015,600 Washington Finance Officers Assoc conference - 22,450 - Governmental Finance Officers Assoc (GFOA) - 32,450 - Misc mileage (bank runs, etc.)700 - Copier maintenance FN514200-5480022,200 Per copy fee for maintenance & toner ($.065/color & - $.008/bw) Software Licenses and Maintenance FN514200-5480311,000 Adobe Licenses for Staff - Subscriptions FN514200-549001300 Government Officers Finance Assoc (GFOA) newsletter - Governmental Acctng Standards Board newsletter - Membership FN514200-5490021,400 Washington Finance Officers Assoc (WFOA) - 3 150 - memberships @ $50 ea Governmental Finance Officers Assoc (GFOA) - 3 605 - memberships included WA Society of CPAs - 2 @ $210 ea420 - American Institute of CPAs - 1 @ $225225 - Page 1 of 2 P:\\1. General Governance\\Budget\\2025 Budget\\14000 Finance\\Finance budget worksheets 2025 General Fund 2025 Finance - Detail Proposed FN514200 Budget Registration FN514200-5490044,100 Washington Finance Officers Assoc conference - 31,500 - Governmental Finance Officers Assoc (GFOA) - 31,800 - GASB Update800 - Total: 1,506,684 Page 2 of 2 BudgetBudgetfrom 2024 Page 1 of 3 81,22985,69762,36771,70072,500800 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\14000 Finance\\GenGov budget worksheets 2025 es g g lies pp General FundGeneral GovernmentRecurrinSu GG517900531001Office & Operating Supplies11800000GG517900531004Employee Recognition / Safety Program7251,6943,1023,5003,5000GG518300531000Misc. Supplies1,5052,6452,84302,5002,500GG518300531001Office & Operating Supplies6400000GG518300531008Repair & Maintenance Supplies67160000GG518300531010Vehicle Maintenance Supplies1529086131,0001,0000GG5 18300535001Small Tools & Minor Equipment03761000GG518850531001Office & Operating Supplies67037031000GG518850535001Small Tools & Minor Equipment1,6705,4679,8817,0007,0000GG518850535008Security Hardware15213,5623,93022,00022,0000GG518850535009Network Hardware - Non Capital63310,8944,5999,0009,0000GG518850535011Desktop Hardware - Non Capital7,7603,66425,88020,50021,5001,000GG518850535012Des ktop Software Licensing - Non Capital21,67712,052429000GG518850535014Server Hardware5,9813,0447785,0005,0000GG518850535018Security Software Licensing30,41922,1974,557000GG518850535019Network Software Licensing3,4475720000GG518850535020Server Software Licensing4,5244,0381,626000GG518900531001Office Supplies03,8643,186000GG518900532001Fuel00518000GG519000531001Office & Operating Supplies1,6656733333,7001,000(2,700)Other Services & Char GG513100541005Professional Services - Misc Studies109,80294,00022,250243,000243,0000GG513100541017Advertising06670000GG514200541001Accountin g & Auditing117,49377,459138,580120,000130,00010,000GG514400546057Election Costs145,9110122,5540123,000123,000GG514200540002Interest 1174590000GG514900546068Voter Registration85,81597,03391,732100,00 0100,0000GG518100541005Professional Services00250000GG518100542001Postage55714181,0001,0000GG518100542002Telephone24,48531,2822,042000GG518100542003Cell Phones1,338800000GG518100542008Internet Service9,7501,5582,458000GG518300547003Sewer0504432000GG518300548001Equip Repair & Maint-Hardware Support01555000GG518850541032IT Support1,4981,5922,99980,00085,0005,000GG518850548001Equip Repair & Maint-Hardware Support3065,3030000GG518850548031Software License Maintenance81,917146,0940000GG518850548037Security Infrastructure Maintenance01540000GG518850548035Network Infrastructure Maintenance14,6048,2480000GG518850548031Desktop Software/Subscription Maint0055,84744,00061,00017,000GG518850548032Hosted Software as a Service00156,471252,000254,0002,000GG5188505480 33Server Hardware Subscription/Maint005,3034,60018,00013,400GG518850548034Server Software Subscription/Maint00110,31291,300110,80019,500 (200,000)(160,000)(473,722) (1,021,900) 0000 BudgetBudgetfrom 2024 Page 2 of 3 Recurring budget increase (decrease) =(34.54%) 00086,50092,5006,000000473,722 60049,022700600700100 27,334284,989015,00015,000036,60000000 171,872140,552193,238200,000160,000160,000160,000160,000991,8431,001,8001,011,8001,021,900 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease 1,029,135848,7061,335,5061,620,2401,595,140(25,100)2,014,9432,013,2002,172,9502,841,0721,294,050(1,547,022) e) P:\\1. General Governance\\Budget\\2025 Budget\\14000 Finance\\GenGov budget worksheets 2025 (CenterPlace kitchen reserv(IT capital equip reserve) Total Recurring Expenditures3,153,2413,281,6143,571,5234,548,6122,977,390(1,571,222) al p s ments for Service y y ital Outla p General FundGeneral Government GG518850548035Network Hardware Subscription/Maint0019,07122,80023,500700GG518850548036Network Software Subscription/Maint005,4136006000GG518850548037Security Hardware Subscription/Maint0012,02818,50019,8001,300GG518850548038Security Software Subscription/Maint0024,55749,20030,200(19,000)GG518900540001Merchant Charges (Bankcard Fees)1,8161,135551,9001,000 (900)GG518900542002Telephone06,4747,72112,60012,6000GG518900542003Cell Phones08002,0002,0000GG518900542008Internet Service08,3197,92611,10011,1000GG518900542010Network Infrastructure Access5,2105,4216,9926,6006,6000GG518900542011Network Infrastructure Access - SCRAPS1,1991,2181,1331,2001,2000GG518900544003Taxes and assessments12,02012,02012,95112,10013,000900GG518900545003Equipm ent Rental3,8693,8693,8694,0004,0000GG518900545007Interfund vehicle lease5005003,0003,3003,3000GG518900549003Printing & Binding1,587005005000GG518900549006Miscellaneous Services2,2242,2645,6315,0005, 0000GG518900542010County Data Sharing Passthrough Costs8033875361,0001,0000GG518800545005General Operating Leases: Computer62,17922,12581,06680,50085,0004,500GG553700546058Spokane Regional Clean Air Agency150,830148,194193,276217,440217,4400GG559300541005Professional Services0014,344000GG5651OA541060Outside Agencies - Social Svc & Econ. Dev.GG566000541033Alcohol Treatment: Liquor Excise Tax10,41214,77715,01915,00015,0000GG566000541034Alcohol Treatment: Liquor Profits11,52316,20916,37719,00016,500(2,500)Ca GG594519561000Land Acquisition27,397186,0000000GG594180564011Co mputer Hardware - Capital(63)50,495015,00015,0000GG594180564013Lease Asset048,4940000 Debt Service: Princi GG591180575001Lease Principal043,8200000GG592180585001Lease Interest04,0020000GG592180582001 Interest and Other Debt Service Costs6001,200700600700100 Interfund Pa GG597000500204Transfer out - #204 - City Hall bond pmt401,500401,400401,150398,950401,5502,600GG597000500309Transfer out - #309 - Park CapitalGG597000500311Transfer out - #311 - Pvmnt PreservationGG597000500501Transfer out - #501 GG597000500501Transfer out - #501 GG597000500502Transfer out - #502-Risk Management425,000450,000600,000700,000800,000100,000GG597000500503Transfer out - #503-Pub Safety Equip Repl BudgetBudgetfrom 2024 1,543,300942,200(601,100) Page 3 of 3 IT Expenditures - R840,800892,20051,400IT Expenditures - N702,50050,000(652,500) Nonrecurring budget increase (decrease) =(99.38%) Total General Government increase (decrease) =(76.10%) 37,14143,5146,132,2193,131,0000(3,131,000) 115,986124,863464,151702,50050,000(652,500) 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease 14,062,1966,767,8699,388,1024,285,4230(3,200,423)17,368,56410,217,86019,555,99512,667,5353,027,390(8,555,145) P:\\1. General Governance\\Budget\\2025 Budget\\14000 Finance\\GenGov budget worksheets 2025 Total Nonrecurring Expenditures14,215,3236,936,24615,984,4728,118,92350,000(6,983,923)Total Governmental Division s ments for Service y y g g ital Outla eratin p p General FundGeneral GovernmentNonrecurrinCa GG594189564000IT capital replacement07,90633,830152,50050,000(102,500)GG594189564011Computer Hardware - Capital115,98686,53212,992000GG594189564012Computer Software - Capital030,425417,329550,0000(550,000)O GG514299541005Professional Services00128,574000FP558700541060Professional Services - Econ Dev Grants00785,714000GG565199541005Professional Services - Social Services004,000,000000FP565400541060Professional Services - H&H Grants00947,728000FP567009541060Professional Services - Children Services00157,381000FP569000541060Professional Services - Aging Services002,44700033151460541005CLFR Expenditures37,14143,514110,3753,131,0000(3,131,000)Interfund Pa GG597099500101Transfer out - #1012,552,6003,084,9193,530,0483,200,4230(3,200,42 3)GG597099500122Transfer out - #122364,44089,805500,000000GG597099500309Transfer out - #309 (Park Capital)18,8131450000GG597099500312Transfer out - #312 (Capital Reserve)11,126,3433,593,0005,358,0540 00GG597099500501Transfer out - #501 (ER&R - Parks Vehicles)00085,0000(85,000)GG597099500503Transfer out - #503 (Pub Safety Equip Repl)0001,000,0000(1,000,000) P:\\1. General Governance\\Budget\\2025 Budget\\14000 Finance\\GenGov budget worksheets 2025 2025 General Fund Proposed General Government - Detail Budget Recurring Expenditures GG517900-531004Employee Recognition / Safety Program3,500 -employee recognition event & safety supplies (i.e. defibrillator) GG518300-531000Miscellaneous Supplies2,500 GG518300-531010Vehicle Maintenance Supplies1,000 GG518850-535001Small Tools & Minor Equipment7,000 -IT related supplies - laptop power supplies, cables, iPad accessories, etc. GG518850-535008Security Hardware22,000 -Security cameras, firewall appliance replacement, etc. GG518850-535009Network Hardware9,000 -Switch renewals/replacements GG518850-535011Computer Hardware - Non Capital21,500 -IP phones, memory, replace UPSs, hard drives for 7,000 servers, etc. -Replace outdated iPads, scanners, monitors, etc.8,000 -Replace conference room displays4,500 -A/V equipment2,000 GG518850-535014Server Hardware5,000 GG519000-531001Office & Operating Supplies1,000 -kitchen supplies, calendar, copy paper, letterhead, toner, etc. GG513100-541005Contingency243,000 -City Manager directed for professional service related tasks or to assist City Depts with line-item deficiencies GG514200-541001Accounting & Auditing130,000 -Annual audit by State Auditor & assistance with technical issues GG514400-546057Election Costs123,000 Per ballot issue/per capita allocation by Spokane County - every odd year GG514900-546068Voter Registration100,000 Per capita allocation by Spokane County - GG518100-542001Postage1,000 -city mailings including AP checks, UPS, etc. GG518850-541032IT Support85,000 -server maintenance, telephone system, wiring, electrical8,500 -Security systems support66,500 -A/V maintenance5,000 -Temporary help desk support5,000 Page 1 of 4 P:\\1. General Governance\\Budget\\2025 Budget\\14000 Finance\\GenGov budget worksheets 2025 2025 General Fund Proposed General Government - Detail Budget GG518850-548031Desktop Software/Subscription Maintenance61,000 -Zoom licensing6,000 -Microsoft Office Licensing52,000 -Helpdesk Software3,000 GG518850-548032Hosted Software as a Service254,000 -Annual maintenance fees PageFreezer4,000 -Annual maintenance fees Financial Software200,000 -Annual maintenance PrinterLogic3,000 -Annual maintenance mobile device software4,500 -Annual maintenance service desk software7,500 -Annual maintenance Qalert35,000 GG518850-548033Server Hardware Subscription/Maintenance18,000 -Nimble SAN support GG518850-548034Server Software Subscription/Maintenance110,800 -Annual maintenance fees Vmware22,000 -Annual maintenance fees backup software58,000 -Annual maintenance fees Laserfiche17,000 -Annual server licensing5,500 -Annual maintenance fees on misc. other software8,300 GG518850-548035Network Hardware Subscription/Maintenance23,500 -Annual maintenance Juniper18,200 -Annual maintenance server room UPS5,000 -Annual maintenance fees on misc. other hardware300 GG518850-548036Network Software Subscription/Maintenance600 GG518850-548037Security Hardware Subscription/Maintenance19,800 -Firewall support GG518850-548038Security Software Subscription/Maintenance30,200 -Email security12,400 -Access Control Licensing1,500 -Password Manager6,600 -Multifactor Authentication4,500 -Misc. other software5,200 GG518900-540001Merchant Charges (Bankcard Fees)1,000 -bank charges and fees GG518900-542002Telephone12,600 -Telephone service at City Hall GG518900-542003Cell Phones2,000 -internet access cards for IT and loaner Mi-Fi's, Maas 360 GG518900-542008Internet Service11,100 -Internet access GG518900-542010Network Infrastructure Access6,600 -Access to Zayo dark fiber GG518900-542011SCRAPS Passthrough Costs1,200 Page 2 of 4 P:\\1. General Governance\\Budget\\2025 Budget\\14000 Finance\\GenGov budget worksheets 2025 2025 General Fund Proposed General Government - Detail Budget GG518900-544003Taxes and Assessments13,000 Aging & Long Term Care of Easter WA - GG518900-545003Equipment Rental4,000 -Pitney Bowes postage machine meter rental ($355 x 12) GG518900-545007Interfund vehicle lease3,300 -Replacement on pool van GG518900-549003Printing and Binding500 GG518900-549006Miscellaneous Services5,000 -Shredding charges, Bike helmets ($3,000), etc. GG518900-542010County Data Sharing Passthrough Costs1,000 GG518800-545005General Operating Leases: Computer85,000 -Lease of desk top and lap top PCs used by City staff GG5651OA-541060Outside Agencies - Social Svc. & Econ. Dev.0 -Awarded through application process GG566000-541033Alcohol Treatment: Liquor Excise Tax15,000 -Paid to Spokane County per State statute GG566000-541034Alcohol Treatment: Liquor Profits16,500 -Paid to Spokane County per State statute GG553700-546058Spokane Regional Clean Air Agency217,440 Air quality - GG594180-564011Computer Hardware - Capital15,000 switches, routers, domain controllers - GG592180-582001Interest and Other Debt Service Costs700 Bank fees for servicing LTGO debt - GG597000-500204Interfund Transfer LTGO Debt Service401,550 Fund #204 City Hall debt service payment - GG597000-500501Interfund Transfer Equipment Replacement Reserve92,500 Reserve for replacement of IT capital equipment - GG597000-500502Interfund Risk Management Payment800,000 City insurance premium transferred to Fund #501 - 2,977,390 Total Recurring Expenditures Page 3 of 4 P:\\1. General Governance\\Budget\\2025 Budget\\14000 Finance\\GenGov budget worksheets 2025 2025 General Fund Proposed General Government - Detail Budget Nonrecurring Expenditures GG594189-564000Nonrecurring IT Capital Replacements50,000 Replace outdated copiers20,000 - Wireless access point20,000 - Misc. software contingency10,000 - 50,000 Total Nonrecurring Expenditures Total General Government3,027,390 Page 4 of 4 BudgetBudgetfrom 2024 0390,153380,822444,284430,475(13,809)027320550065010005,2785,50912,60013,000300 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\17000 Information Technology\\IT budget worksheets 2025 combined with Finance.Combined nonpayroll increase = 4.20% Total Information Technology0395,704386,536457,384444,125(13,409)New Division in 2022. HistoricallyTotal budget increase = (2.90%) Division es g gy roll Taxes/Benefits y ee Count - 3 FTEs y lies lo es/Pa p g pp General FundInformation TechnoloEmWa IT518800510000Wages0281,883276,232323,412300,264(23,148)IT51880052000XPayroll Taxes and Benefits0108,270104,590120,872130,2119,339 Su IT518800531001Office & Operating Supplies02702053003000IT518800532001Fuel0300500IT518800535001Small Tools & Minor Equipment000200300100 Other Services & Char IT518800542001Postage018152002000IT518800542003Cell Phones01,4951,5023,0003,0000IT518800543001Travel/Mileage01,1332,9651,2002,5001,300IT518800548002Copier Maintenance084652002000IT518800548031Software Licenses and Maint.0101001000IT518800549002Member ships075751,0001,0000IT518800549004Registrations02,3728877,0006,000(1,000) P:\\1. General Governance\\Budget\\2025 Budget\\17000 Information Technology\\IT budget worksheets 2025 General Fund 2025 Information Technology - Detail Proposed IT518800 Budget Wages IT518800-510000300,264 Payroll Taxes and Benefits IT518800-52000X130,211 FICA, Medicare, L&I, PERS - IT518800-531001Office & Operating Supplies300 Calendars - desk/wall100 - Misc Office Supplies200 - Fuel IT518800-53200150 IT518800-535001Small Tools & Minor Equipment300 Postage IT518800-542001200 Cell Phones IT518800-5420033,000 Cell phones for IT after hours support - Travel / Mileage IT518800-5430012,500 ACCIS conference2,200 - Misc mileage (bank runs, etc.)300 - Copier maintenance IT518800-548002200 Per copy fee for maintenance & toner ($.065/color & - Software Licenses and Maint. IT518800-548031100 Membership IT518800-5490021,000 ACCIS - 2 membership - @ $500 - Registration IT518800-5490046,000 ACCIS conference - 1 - Total: 444,125 Page 1 of 1 BudgetBudgetfrom 2024 0000 Total budget increase =5.56% Nonpayroll budget increase =(16.53%) 1,1791,0372,2242,2001,700(500) 17,12136,16761,01532,71027,440(5,270) 284,878307,004323,305354,207381,61127,404 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\19000 Human Resources\\HR budget worksheets 2025 (002) Total Human Resources 303,178344,208386,544389,117410,75121,634 es g roll Taxes/Benefits y ee Count - 2 FTEs y lies es/Pa g pp General FundHuman Resources DivisionEmploWa HR518100510000Wages204,267223,518239,565257,189277,13519,946HR51810052000XPayroll Taxes and Benefits80,61183,48683,74097,018104,4767,458 Su HR518100531001Office & Operating Supplies3184971,3851,5001,000(500)HR518100532001Fuel1110HR518100535013Employee Health & Wellness Supplies8505308397007000 Other Services & Char HR515410541004Legal53 418,1231,6294,0003,000(1,000)HR518100541005Professional Services9,2238,67625,1258,4008,4000HR518100541017Advertising3753,28720,2384,0002,000(2,000)HR518100542001Postage2143446040(20)HR518100543001Tra vel/Mileage39921,4041,5001,5000HR518100548002Copier Maintenance4877367261001000HR518100548031Software Licenses & Maintenance00187000HR518100549002Memberships5698374621,000900(100)HR518100549004Regist rations2299152,3593,1501,000(2,150)HR518100549010Employee Education Reimbursement5,6802,2408,00010,00010,0000HR518100549050Employee Health & Wellness03188415005000 P:\\1. General Governance\\Budget\\2025 Budget\\19000 Human Resources\\HR budget worksheets 2025 (002) General Fund2025 Proposed Human Resources - Details Budget HR518100 HR518100-510000Wages277,135 HR518100-52000XPayroll Taxes and Benefits104,476 FICA, medicare, L&I, PERS - HR518100-531001Office & Operating Supplies1,000 -File Folders 50 -Employee IDs100 Promotional Items/Copies For Job Fairs500 -Labels40 -Avery labels and dividers60 -Note Paper20 -Pens - various types40 -3 ring binders 40 -copy paper150 HR518100-535013Employee Health & Wellness Supplies700 HR515410-541004Legal3,000 Summit Law - HR518100-541005Professional Services8,400 Pre-employment Physicals2,000 - Drug and Alcohol Testing500 - Criminal History Checks1,400 - Navia (HRA) Admin Fee4,500 - HR518100-541017Advertising2,000 Employee Recruitment Advertising - HR518100-542001Postage40 HR518100-543001Travel/Mileage 1,500 To attend Labor Relations Institute850 - Milage to attend Job Fairs100 - To attend AWC Health Academy500 - To attend AWC Wellness Forum50 - HR518100-548002Copier Maintenance100 HR518100-549002Memberships900 Washington Emp. Public Relations Association0 - Society for Human Resources Management450 - AWC Drug and Alcohol Consortium450 - HR518100-549004Registrations & Training1,000 AWC Labor Relations Institute350 - AWC Wellness Summit0 - Job Fair Registrations150 - Individualized Training500 - Page 1 of 2 P:\\1. General Governance\\Budget\\2025 Budget\\19000 Human Resources\\HR budget worksheets 2025 (002) General Fund2025 Proposed Human Resources - Details Budget HR518100 HR518100-54901010,000 Educational Reimbursement HR518100-549050Health and Wellness Events500 $10 per employee to qualify for WellCity Award - Program. Result is an estimated $30,000 savings in health insurance premiums. 410,751 Total: Page 2 of 2 BUD-3EFFECTS OF PERSONNEL OR WORK PROGRAM CHANGES DUE TO CUTS IN DEPARTMENT SERVICES Department NameProgramFund No. 001 Human Resources Describe the effects on service levels of changes in personnel or work program due to budget cuts Theseproposed budget cuts are possible, with the followig effects: A reduction in legal services reducing the City's ability to seek legal counsel on some personnel issues. A reduction in the Cities ability to recruit when filling positions consequently reducing the City's ability to complete some assigned work in a timely manner. A reduction in registrations limiting the ability to attend job fairs further reducing the City's ability to fill possible job vacancies. A reduction in office supplies limiting HR's ability to respond to unforseen circumstances or breakage of equipment. Total Cost of Reduction(Itemize by line-item detail only) Personnel Services BARS NumberBudget Reduction Legal1,000 2,000 Advertising Registrations2,150 Memberships100 TOTAL5,250 Materials and Services Supplies500 TOTAL500 Equipment TOTAL0 Other TOTAL0 Total Cost5,750.00$ BudgetBudgetfrom 2024 0000 Total budget increase = (1.08%) Combined nonpayroll increase = (2.90%) 0292,801318,547351,972349,228(2,744)05973601,0001,000001,10920,15256,46054,795(1,665) 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\40000 CPW Administration\\v1 - CPW Admin budget worksheet 2025 Total Public Works Administration0294,507339,059409,432405,023(4,409) es g roll Taxes/Benefits y ee Count - 2 FTEs y lies lo es/Pa p g pp General FundPublic WorksAdministrationEmWa PW518900510000Wages0224,093245,275270,576268,368(2,208)PW518900520001Payroll Taxes and Benefits068,70873,27281,39680,860(536)Su PW518900531001Office Supplies04013605005000PW518900535001Small Tools & Minor Equipment0196PW518900535011Non Capital Software/Hardware0005005000 Other Services & Char PW518900541005Professional Services0018,63550,00050,0 000PW518900542003Cell Phones02582405005000PW518900543001Travel/Mileage02242872,5001,500(1,000)PW518900548002Copier Maintenance0003303300PW518900548031Software Licenses & Maintenance032334691095040PW5 18900549001Subscriptions0001001000PW518900549002Memberships / Professional Licenses0247116600390(210)PW518900549004Registrations0575281,5201,025(495) P:\\1. General Governance\\Budget\\2025 Budget\\40000 CPW Administration\\v1 - CPW Admin budget worksheet 2025 General Fund 2025 Public Works Proposed Administration Budget PW518900 Wages PW518900-510000268,368 2.0 FTEs - Payroll Taxes and Benefits PW518900-52000180,860 FICA, Medicare, L&I, PERS - Office Supplies PW518900-531001500 Standard Office Supplies, Copy Paper - Budget Amt $10,000 Eng-Gen - 70% Eng-Devl - 25% Eng-Admin - 5% 500 If specific item for dept, 100% for each dept - Business cards, Name plates 100% if item is for a specific person / purpose - Non Capital PC Software/Hardware PW518900-535011500 Professional Services PW518900-54100550,000 Special Projects - Cell Phones PW518900-542003500 Avg price $42.10/mo, $505/yr - Cell phone 0 - Ipad 500 - Travel/Mileage PW518900-5430011,500 Car Rental, Flights, Lodging & Meals, Travel Expenses - Copier Maintenance PW518900-548002330 Copier - Yearly cost $6,000 Gen Eng - 75% Gen Devl - 20% Gen Admin - 5% 300 Plotter repair Not on contract. $150/hr for service. Est. $600 / yr Gen Eng - 75% Gen Devl - 20% Gen Admin - 5% 30 Copier fees: .0082 / black, .053 / color - Software Licenses & Maintenance PW518900-548031950 Adobe Acrobat Pro (2) @ $225/ea 450 - New software seats 500 - Subscriptions PW518900-549001100 Page 1 of 2 P:\\1. General Governance\\Budget\\2025 Budget\\40000 CPW Administration\\v1 - CPW Admin budget worksheet 2025 General Fund 2025 Public Works Proposed Administration Budget PW518900 Membership & Professional Licenses PW518900-549002390 Professional Engineer ($120/ea) Odd yr 120 - American Public Works Association (1 x $270)270 - Various 0 - Registrations PW518900-5490041,025 Class Registration, Webinar fees & Training - 2 staff @ $500 1,000 BNSF 25 - Total: 405,023 Page 2 of 2 BudgetBudgetfrom 2024 Page 1 of 2 21,91223,12934,86536,10037,4501,350 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease 1,552,4011,655,3881,399,4711,683,4561,756,88073,424 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Engineering budget worksheet 2025 es g roll Taxes/Benefits g y ee Count y lies lo es/Pa ineerin p g gpp General FundPublic WorksEnEm General Eng = 6.35 FTEsGeneral Devl = 4.75Capital Projects = 12.9 FTEs Wa EG543100510000Wages676,979638,009569,905655,928674,36918,441EG543100510900Overtime4,3608341,091 000EG54310052000XPayroll Taxes and Benefits275,718259,550237,515278,332277,827(505)EG543100511000Intern - Wages0008,3248,739415EG54310052100XIntern - Payroll Taxes and Benefits0002,2812,557276EG55850 0510000Wages409,530525,204407,153534,937565,63330,696EG558500510900Overtime11,27123,46726,778025,00025,000EG55850052000XPayroll Taxes and Benefits174,543208,324157,029203,654202,755(899)Su EG543100531001Office Supplies3,1815,6244,9317,1009,5002,400EG543100531006Safety Equipment1566011,6915005000EG543100531008Repair & Maintenance Supplies4422682685005000EG543100531010Vehicle Maintenance Supplies2,9951,5644,6283,5003,000(500)EG543100532001Fuel3,0474,3428,3057,0008,5001,500EG543100535001Small Tools & Minor Equipment1,1081,3354,8143,0002,000(1,000)EG543100535011Non Capital PC software/Hardware0008508500EG558500531001Office Supplies9141,3532,0962,9002,100(800)EG558500531006Safety Equipment126005005000EG558500531008Repair & Maintenance Supplies3834853075005000EG 558500531010Vehicle Maintenance Supplies3,6591,1251,2121,5001,5000EG558500532001Fuel5,7086,2446,4257,5007,5000EG558500535001Small Tools & Minor Equipment193188188750500(250)Other Services & Char EG543100541003ESRI ARC/GIS19,3265,43115,76318,00018,0000EG543100541005Professional Services31,72728,618116,80080,00065,000(15,000)EG543100541017Advertising1,5103252,5265,0005,0000EG5431005420 01Postage1443516175005000EG543100542003Cell Phones5,4205,6677,0625,7056,7111,006EG543100543001Travel/Mileage5,0512,1201,6916,0004,000(2,000)EG543100545007Interfund Vehicle Lease6,0006,00011,60014,450 14,4500EG543100548001Equipment Repair & Maintenance6418854,8082,000500(1,500)EG543100548002Copier Maintenance3,7874,2754,1314,9504,9500EG543100548003Vehicle Service00002,0002,000EG543100548031Softwar e Licenses & Maintenance12,10418,97122,69024,48532,6428,157EG543100549002Memberships / Professional Licenses9391,2071,1952,7901,496(1,294) BudgetBudgetfrom 2024 Page 2 of 2 0000000000000000 149,405135,390264,904337,125323,704(13,421) 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Engineering budget worksheet 2025 Total Engineering1,723,7181,813,9071,699,2402,056,6812,118,03461,353 EG543100= General EngineeringTotal budget increase = 2.98%EG558500= Development EngineeringCombined nonpayroll increase = (3.23%) g ee Count y lo ineerin p g General FundPublic WorksEnEm General Eng = 6.35 FTEsGeneral Devl = 4.75Capital Projects = 12.9 FTEs EG543100549003Printing & Binding9191,8901,6361,2601,365105EG543100549004Registrations5,9325,2453,9 238,0005,000(3,000)EG543100549005Filing & Recording Fees0001,0000(1,000)EG543100549006Miscellaneous Services0916EG543100549018Vehicle License & Registration6262EG543100549025Professional Licenses0232232000EG558500541003ESRI ARC/GIS9,8843,69311,82113,50013,5000EG558500541005Professional Services29,94737,71933,077120,000115,000(5,000)EG558500541017Advertising0239EG558500541024Inland Empire Utility - 81100005,2505,250EG558500542001Postage3731302,000100(1,900)EG558500542003Cell Phones2,5422,2072,1202,8252,296(529)EG558500543001Travel/Mileage9701281591,5001,5000EG558500545007Inter fund Vehicle Lease3,0003,00011,0005,0005,0000EG558500548001Equipment Repair & Maintenance1,2819741,1452,000500(1,500)EG558500548002Copier Maintenance1,2621,4251,3771,6501,320(330)EG558500548003Vehicl e Service00001,5001,500EG558500548031Software Licenses & Maintenance3,0381,7178,1679,64511,8582,213EG558500549001Subscriptions00249000EG558500549002Memberships / Professional Licenses5867994591,1751, 371196EG558500549003Printing & Binding15113059607010EG558500549004Registrations3,1451,0172953,1302,825(305)EG558500549005Filing & Recording Fees0005000(500)EG558500549006Miscellaneous Services00272000EG558500549025Professional Licenses0116 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Engineering budget worksheet 2025 General Fund 2025 Community and Public Works Proposed Engineering Division Bud get EG543100, EG558500 General - Engineering: Wages EG543100-510000Wages674,369 - Eng: 6.35 / CIP: 12.5 ENG.90Candice ENG.50Asst Eng/Planning/grants, Erica, Jeff, Melinda, Rob ENG.25Akiko, Jared, Jeremiah, Kody, Mitch, Randy, Sawyer ENG.20Glenn, Kelly, Kristen, CPW Liason, Sr Eng ENG.10Pete, Sr Eng-Storm CIP.75Akiko, Jared, Jeremiah, Kody, Mitch, Randy, Sawyer CIP.70Glenn, Kelly, Kristen, Sr Eng CIP.50Erica, Jeff, Rob, Limited Term x 2 (Garrick,Mark) CIP.35Allen, Dana, Don, Tom A, Tyler CIP.20CPW Liaison Payroll Taxes and Benefits EG543100-52000X277,827 FICA, Medicare, L&I, PERS - Wages: Interns EG543100-5110008,739 ENG.20 (2) Interns CIP.80 (2) Interns Payroll Taxes and Benefits: Interns EG543100-52100X2,557 FICA, Medicare, L&I, PERS - General - Development: Wages Wages EG558500-510000565,633 4.75 FTEs - 1.0Henry, Scott, .75Chad R, John J, Tyson .50Melinda Overtime EG558500-51090025,000 Payroll Taxes and Benefits EG558500-52000X202,755 FICA, Medicare, L&I, PERS - General - Engineering Office Supplies / Equipment EG543100-5310019,500 Standard Office Supplies, Copy Paper - Budget Amt $10,000 Eng-Gen - 75% 7,500 Eng-Devl - 20% Eng-Admin - 5% If specific item for dept, 100% for each dept - Business cards, Name plates 100% if item is for a specific person / purpose - Office chair replacement 2,000 - current chairs are very old Page 1 of 6 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Engineering budget worksheet 2025 General Fund 2025 Community and Public Works Proposed Engineering Division Bud get EG543100, EG558500 Safety Equipment EG543100-531006500 Safety vests, eye/ear protection, hard hats - Weather condition items (smoke, heat) Repair & Maintenance Supplies EG543100-531008500 Spray paint, stakes, cones - EG543100-531010Vehicle Maintenance Supplies3,000 Internal Fleet Repairs (annually and as needed) - 5.5 vehicles (see Fuel for detail) - EG543100-532001Fuel8,500 Fuel for (5.5) vehicles Engineering - 1.0 2-300: 2003 Ford Explorer (CIP Pool) 1.0 5-215: 2004 Ford F-150 1.0 5-224: 2021 Ford Explorer Engineering / Street - .5 5-200: 2008 Ford F-150 .5 5-216: 2014 Ford F-150 .5 5-222: 2021 Ford F-150 .5 5-223: 2021 Ford F-250 .5 8-006 2023 Ford F-150 EG543100-535001Small Tools & Minor Equipment2,000 Tape measures, surveying equipment, - levels, and other misc. devices that would be used to inspect contractors' work., possible new laser level EG543100-535011Non Capital PC Software/Hardware850 Specialty monitors. IT provides (4) per year - EG543100-54100318,000 ESRI / ARC GIS Cost $89,842.25. Use $90,000 for the split - Eng Gen - 20%18,000 Eng Devl - 15% Planning - 25% Storm - 20% Econ Devl - 20% EG543100-541005Professional Services65,000 Pre-design work / Project not assigned 30,000 - Grant application Professional Support35,000 - EG543100-541017Advertising5,000 3,000 Non project items, job ads (Indeed È) - 2,000 Federal A/E Roster - EG543100-542001Postage500 Page 2 of 6 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Engineering budget worksheet 2025 General Fund 2025 Community and Public Works Proposed Engineering Division Bud get EG543100, EG558500 EG543100-542003Cell Phones6,711 Avg price $42.10/mo, $505/yr - 1.0Phones (3)1,515 Erica, Jared, Kody .5Phones (3.5) Allen,Dana, Don,Tom A, Tyler, (2) LT (Garrick, Mark)1,768 Laptop (2)1,010 1.0Jared, Kody Laptop (3.5)1,768 .5Allen, Dana, Don, Tom A, Tyler, (2) LT (Garrick, Mark) Msg Archiving $100/pp x (6.5)650 - EG543100-543001Travel/Mileage 4,000 Car Rental, Flights, Lodging, Meals - EG543100-545007Interfund Vehicle Lease14,450 EG543100-548001Equipment Repair & Maintenance500 500 Equpment, not vehicles - EG543100-548002Copier Maintenance4,950 Copier - Yearly cost $6,000 Gen Eng - 75%4,500 Gen Devl - 20% Gen Admin - 5% Plotter repair - Not on contract. $150/hr for service. Est. $600 / yr Gen Eng - 75%450 Gen Devl - 20% Gen Admin - 5% Copier fees: .0082 / black, .053 / color - EG543100-548003Vehicle Service - Repair & Maint2,000 5.5 vehicles Outside Fleet Repairs - EG543100-548031Software Licenses & Maintenance32,642 -Adobe Acrobat Pro (1) @ $225/ea225 4,700 Equipment Watch - AutoCAD - - Prices good to 2028 (any add ons = $3,000) 8,820 - ES: (10.5) @ $840/ea (thru 2025) 3,887 - ES: (1) @ $3,887/yr 1,475 - C3D: (1) @ $1475 (thru 2026) 3,887 - New seat (1) @ $3887 3,875 Blue Beam - (20.5) seats- 189/yr - 800 Blue Beam - New seat ($400 seat, then $400/yr) - 160 Eagleweb Access - online search for county easements - 275 Microsoft Project - Page 3 of 6 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Engineering budget worksheet 2025 General Fund 2025 Community and Public Works Proposed Engineering Division Bud get EG543100, EG558500 1,538 Synchro plus SimTraffic $3,075 (50% Gen/50% Devl) - New software seats3,000 - EG543100-549002Membership & Professional Licenses1,496 Professional Engineer ($120/ea) - Even yr: (3) , Glenn,Jeremiah, Mitch 0 600 Odd yr: (5) Rob, Erica, Kelly, Kristen, Sr. Eng 280 ASCE - 116 ITE $232 (50% Gen, 50% Devl) - Various500 - EG543100-549003Printing & Binding1,365 WSDOT Specs - now yearly $65- Qty -21 - EG543100-549004Registrations5,000 Class Registration, Webinar fees & Training - Engineering staff4,000 BNSF500 - UPPR500 - Flagging (2024 and 2026)0 - General - Development Office Supplies EG558500-5310012,100 Standard Office Supplies, Copy Paper - Budget Amt $10,000 Eng-Gen - 75% Eng-Devl - 20% 2,000 Eng-Admin - 5% If specific item for dept, 100% for each dept - Business cards, Name plates 100% if item is for a specific person / purpose - Meeting supplies - 100 Safety Equipment EG558500-531006500 Safety vests, eye/ear protection, hard hats - temporary traffic control equipment Weather condition items (smoke, heat) - Repair & Maintenance Supplies EG558500-531008500 Spray paint, stakes, cones - EG558500-531010Vehicle Maintenance Supplies1,500 Internal Fleet Repairs (annually and as needed) - 2.0 vehicles (see Fuel for detail) - Fuel EG558500-5320017,500 1.0 4-013 2022 Ford F-150 1.0 5-229 2022Ford F-150 Page 4 of 6 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Engineering budget worksheet 2025 General Fund 2025 Community and Public Works Proposed Engineering Division Bud get EG543100, EG558500 EG558500-535001Small Tools & Minor Equipment500 Tape measures, surveying equipment, - levels, and other misc. devices that would be used to inspect contractors' work. EG558500-541003ESRI / ARC GIS 13,500 Cost $89,842.25. Use $90,000 for the split Eng Gen - 20% Eng Devl - 15%13,500 Planning - 25% Storm - 20% Econ Devl - 20% EG558500-541005Professional Services 115,000 40,000 Survey Contract - 75,000 Inspection Contract - EG558500-5410245,250 Inland Empire Utility - 811 - Split 50/50 Street/Gen-Devl - Charged per call, price increases yearly EG558500-542001Postage100 EG558500-542003Cell Phones2,296 Avg price $42.10/mo, $505/yr - 1.0Phones (1)505 Scott .75Phones (1.5) Tyson, John J758 Laptop (1)505 1.0Scott, Laptop (.75)379 .75Tyson Msg Archiving $100/pp x (1.75)150 - John J has a flip phone EG558500-543001Travel/ Mileage 1,500 Car Rental, Flights, Lodging, Meals - EG558500-5450075,000 Interfund Vehicle Lease EG558500-548001Equipment Repair & Maintenance500 Non vehicle - EG558500-548002Copier Maintenance1,320 Copier - Yearly cost $6,000 Gen Eng - 75% Gen Devl - 20%1,200 Gen Admin - 5% Plotter repair - Not on contract. $150/hr for service. Est. $600 / yr Gen Eng - 75% Page 5 of 6 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Engineering budget worksheet 2025 General Fund 2025 Community and Public Works Proposed Engineering Division Bud get EG543100, EG558500 Gen Devl - 20%120 Gen Admin - 5% Copier fees: .0082 / black, .053 / color - EG55800-548003Vehicle Service - Repair & Maint1,500 2 vehicles Outside Fleet Repairs - EG558500-548031Software Licenses & Maintenance11,858 -Adobe Acrobat (4) @ $225/ea900 AutoCAD - 420 - ES: (.5) @ $840ea (thru 2028) SmartGov (Brightly Software) - Cost Use $45,000 for the split Eng Devl - 20%9,000 Planning - 25% Code - 10% Building - 45% 1,538 Synchro plus SimTraffic $3,075 (50% Gen/50% Devl) - EG558500-549002Membership/ Professional Licenses1,371 Professional Engineer ($120/ea)120 - Even yr: Henry Odd yr: Chad R American Society of Civil Engineers (ASCE) 560 - 100 Association of State Floodplain Managers (ASFPM) - 180 American Water Resources Assoc (AWRA) - 116 ITE $232 (50% Gen, 50% Devl) - 295 Various - EG558500-549003Printing & Binding70 WSDOT Specs - (1) - EG558500-549004Registrations2,825 2,750 5.5 staff @ $500 - 75 BNSF (3) @ $25 - 0 Flagging (2024 and 2026) - Total: 2,118,034 Page 6 of 6 ) 1,092 ( from 2024 t e g Bud t e g mendedProposedDecrease Bud A Page 1 of 2 0000 ctual A ctual A 002532,0002,00000931477507500 1926405005000 7,3761,8913,1376,0007,0001,000 22,32120,58529,23741,45044,4503,000 ctual 20212022202320242025Increase/ A 1,630,7901,557,1841,636,7371,861,3071,919,76058,453 P:\\1. General Governance\\Budget\\2025 Budget\\43000 Building\\Building budget worksheet 2025 s s istration0019000 g Supplies169135901,2001,2000 Supplies5,6624,29911,3087,0007,0000 gg tt e0002,0002,0000 g e404485487600700100e331322145600700100 Equipmen Equipmen gg yy es134,866147,713160,422184,668183,576es1,008,417958,774999,8381,105,7861,134,67228,886 istrations001001,5001,5000 roll Taxes and Benefits55,04368,30477,95690,26690,655389roll Taxes and Benefits431,946382,113397,576460,587490,85730,270 al Notices0005001,000500al Notices004113003000 gg g yy gg Repair & Maintenance Supplies134277325005000Vehicle Maintenance Supplies2,0561,6192,0095,0005,0000 es g roll Taxes/Benefits y ee Count - 15 FTEs g y lies lo es/Pa p g pp General FundBuildinEmWa BD524600510000WaBD524600510900Overtime0101779000BD52460052000XPaBD558500510000WaBD558500510900Overtime51817916620,00020,0000BD55850052000XPa Su BD524600531001Office & OperatinBD524600531006SafetBD524600531008BD524600531010BD524600532001Fuel1,3883,3313,7626,0007,0001,000BD558500531001Office & OperatinBD558500531006SafetBD558500531008Repair & Maintenance SupplieBD558500531010Vehicle Maintenance SupplieBD558500532001Fuel5,4977,5687,2709,00010,0001,000BD558500535001Small Tools & Minor Equipment05307293,5003,5000 Other Services & Char BD524600541005Professional Services00102000BD524600541018LeBD524600542001PostaBD524600542003Cell Phones1,6291,7072,0602,2202,2200BD524600543001Travel/MileaBD524600545007Interfund Vehicle Lease3,8003,8008,5001,0001,0000BD524600548001Equipment Repair and Maintenance11306805,0005,0000BD524600548031Software Licenses & Maintenance003,4634,4105,000590BD524600549002Memberships05507507500BD 524600549004ReBD524600549006Miscellaneous Services2,1780BD524600549008Code Enforcement Abatement13,053219,39765,949200,000200,0000BD524600549018Vehicle License & ReBD558500540001Credit Card & Bankcard Fees72,15765,04767,564100,000100,0000BD558500541005Professional Services187005,0005,0000BD558500541018LeBD558500542001Posta from 2024 t e g 3.01%2.43% Bud t e g mendedProposedDecrease Bud A Page 2 of 2 0000 Total budget increase = ctual A Combined nonpayroll increase = ctual A ctual 133,762340,190199,624382,905390,2207,315 20212022202320242025Increase/ A 1,786,8731,917,9591,865,5982,285,6622,354,43068,768 P:\\1. General Governance\\Budget\\2025 Budget\\43000 Building\\Building budget worksheet 2025 istration0062000 g Fees3100 g e0257435,0005,0000 g g & Recordin istrations1,4401,0222,0907,8008,000200g g Total Building BD524600= Code EnforcementBD558500= Buildin ee Count - 15 FTEs g y lo p General FundBuildinEm BD558500542003Cell Phones4,5414,3574,4435,1505,1500BD558500543001Travel/MileaBD558500545007Interfund Vehicle Lease11,50011,50011,5009,0009,0000BD558500548001Equipment Repair & Maintenance2,305608027,0008,0001,000BD558500548002Copier Maintenance3,2072,3002,0383,3003,500200BD558500548031Software Licenses & Maintenance16,16029,33827,75420,37525,0004,625BD55850054900 2Memberships5497457129009000BD558500549004ReBD558500549005FilinBD558500549006Miscellaneous Services0005005000BD558500549018Vehicle License & Re P:\\1. General Governance\\Budget\\2025 Budget\\43000 Building\\Building budget worksheet 2025 General Fund2025 Building Division Proposed BD524600, BD558500Budget CODE ENFORCEMENT - WAGES & TAXES BD524600-510000Wages 183,576 2 FTEs - Code Enf Officers BD524600-52000XPayroll Taxes and Benefits 90,655 S BUILDING - WAGES & TAXE BD558500-510000Wages 1,134,672 13 FTEs - Building Official Asst Building Official Dev Serv Coor Senior Permit Sp Permit Facillitator Plan Examiner Bldg Inspector II Office Asst 1 Admin Asst BD558500-510900Overtime20,000 addresses times of increased workload, Admin assistance - for Planning Commission. BD558500-52000XPayroll Taxes and Benefits490,857 CODE ENFORCEMENT EXPENSES BD524600-531001Office & Operating Supplies1,200 If specific item for dept, 100% for each dept - Std supplies from Planning budget Hammer, ladder, posts - BD524600-531006Safety Equipment2,000 Safety vest, hard hat, safety glasses, breathing equipment, - clothing, boots, PPE for abatements BD524600-531008Repair & Maintenance Supplies500 Non-vehicle related - BD524600-531010Vehicle Maintenance Supplies 5,000 (2) vehicles - internal repairs - BD524600-532001Fuel7,000 4-005: 2008 Chevy Colorado - 4-003: 2008 Chevy Colorado - BD524600-541018Legal Notices1,000 BD524600-542001Postage700 Page 1 of 5 P:\\1. General Governance\\Budget\\2025 Budget\\43000 Building\\Building budget worksheet 2025 General Fund2025 Building Division Proposed BD524600, BD558500Budget BD524600-542003Cell Phones2,220 Avg privce $42.10/mo, $505/yr - (2) Phones (Chris, Tim) 1,010 - (2) IPads: (Chris, Tim)1,010 - Msg Archiving $100/pp x (2)200 - BD524600-543001Travel/Mileage2,000 Code Enforcement Officers Semi-annual meeting - BD524600-545007Interfund Vehicle Lease1,000 BD524600-548001Equipment Repair and Maintenance5,000 Repairs to the Code Enforcement officer's vehicles which - must be taken to an outside repair facility BD524600-548031Software Licenses & Maintenance5,000 SmartGov - Cost Use $40,000 for the split Eng Devl - 20% Planning - 25% Code - 10%4,000 Building - 45% Adobe Pro $205/pp1,000 BD524600-549002Memberships750 Washington Association of Code Enforcement Officers - American Association of Code Enforcment - Other BD524600-549004Registrations1,500 Class Registration, Webinar fees & Training - (2) @ $750 - BD524600-549008Code Enforcement Abatement200,000 avg nuisance $5,000, avg structure $100,000. Consider - Receivership Program BUILDING EXPENSES BD558500-531001Office & Operating Supplies7,000 Standard Office Supplies, Copy Paper - Marianne orders for entire floor - budget Amt $7,000 Building - 60%4,500 Planning - 20% Econ Devl - 20% If specific item for dept, 100% for each dept500 - inspection tags, correction notices1,000 - Code books and update publications for 10 employees. 1,000 - Every 3 yrs . Multiple books. Off years - cover specialty code books Page 2 of 5 P:\\1. General Governance\\Budget\\2025 Budget\\43000 Building\\Building budget worksheet 2025 General Fund2025 Building Division Proposed BD524600, BD558500Budget BD558500-531006Safety Equipment750 safety vests, safety glasses, hard hats, flashlights, safety - kits for the vehicles, yellow caution tape, dust masks BD558500-531008Repair & Maintenance Supplies500 Non-vehicle related (Wide Format Copier Repair) - BD558500-531010Vehicle Maintenance Supplies7,000 (4) vehicles - internal repairs - BD558500-532001Fuel10,000 4-007: 2013 Ford Escape SE - 4-009 - 2014 Ford Escape SE - 4-010 - 2015 Ford Escape - 4-011 - 2016 Ford Explorer - BD558500-535001Small Tools & Minor Equipment3,500 Tools for field work - BD558500-540001Credit Card & Bankcard Fees100,000 Credit card fees charged by banks - cannot calculate the - exact amount; proposed budget figure reflects anticipated 40% increase in fees due to increased card use related to enhanced online permitting. Customer is charged 2.5% fee for use of credit/bank card. BD558500-541005Professional Services5,000 Some projects require professional expertise that we do - not have on staff. Among these services we could need outside review by professionals such as engineers, architects, industrial hygienists or other specialty professionals for projects proposing complex structural systems; or large important buildings like assemblies and hospitals; or alternate construction materials. Energy code inspections - BD558500-541018Legal Notices300 BD558500-542001Postage700 Covers all required and necessary mailed - correspondence, certified mail Page 3 of 5 P:\\1. General Governance\\Budget\\2025 Budget\\43000 Building\\Building budget worksheet 2025 General Fund2025 Building Division Proposed BD524600, BD558500Budget BD558500-542003Cell Phones5,150 Avg privce $42.10/mo, $505/yr - (3) Phones (Bryan, Bob, Jim) 1,515 - (4) IPads: (Ken, Bob, Bryan, Jim)2,020 - (3) HP Laptop (Mike, Jenny, Greg)1,515 - Msg Archiving $100/pp x (32)100 - BD558500-543001Travel/Mileage5,000 Car Rental, Flights, Lodging, Meals, Training/Travel - expenses BD558500-545007Interfund Vehicle Lease9,000 BD558500-548001Equipment Repair & Maintenance8,000 Repairs to the Building Inspector's and pool vehicles which - must be taken to an outside repair facility BD558500-548002Copier Maintenance3,500 Mail / Front Desk Copier (Reception Ricoh 4000) - Yearly cost $1,000 Building - 75%900 Planning - 15% Econ Devlp - 10% Permit Center Copier (Permit Center Ricoh) - Yearly cost $4,2002,100 Building - 50% Planning - 30% Econ Devlp - 20% Plotter repair - Not on contract. $150/hr for service. Est. $1,000 / yr Building - 50%500 Planning - 30% Econ Devlp - 20% BD558500-548031Software Licenses & Maintenance25,000 Adobe license $205/yr3,300 - SmartGov (Brightly software) - Cost Use $40,000 for the split Eng Devl - 20% Planning - 25% Code - 10% Building - 45%20,000 Blue Beam $1891,200 - Plan analyst500 - Page 4 of 5 P:\\1. General Governance\\Budget\\2025 Budget\\43000 Building\\Building budget worksheet 2025 General Fund2025 Building Division Proposed BD524600, BD558500Budget BD558500-549002Memberships900 International Code Conference (ICC) governmental 265 - membership Parlimentarian orgainizations50 - Washington Association of Building Officials governmental 275 - membership Washington Association of Permit Technicians three 45 - individual memberships 45/pp Idaho Association of Building Officials governmental 150 - membership Various115 BD558500-549004Registrations8,000 Class Registration, Webinar fees & Training - (13) @ $600 BD558500-549006Miscellaneous Services500 Shredding and misc. services - 2,354,430 Total: Page 5 of 5 )))) 1,2301,2305,000 ((( 13,203 ( from 2024 t e g 1.26%1.33% Bud t e g mendedProposedDecrease Bud A Total budget increase = ctual A ctual A 019906001,0004000001,0001,0000 7162,7241,3045,5304,300 ctual 220,057105,422165,442363,745369,9006,155555,473735,151831,9681,099,1331,113,01913,886 334,700627,005665,222729,858738,8198,961 20212022202320242025Increase/ A P:\\1. General Governance\\Budget\\2025 Budget\\44000 Planning\\Planning budget worksheet 2025 . g Fees20,37328,81924,53430,00035,0005,000 g g e148391,9955,0005,0000 g accounted for in Buildin g y Examiner24,04025,23539,36340,00040,0000 & Bindin e1,2471,1437852,0002,0000 g g g & Recordin es239,861456,777482,531521,208543,37222,164 istrations5721,2471,7014,0004,0000g roll Taxes and Benefits94,839170,228182,691208,650195,447 al Notices22,52816,97619,56730,00025,000 g g y g dvertisinctuals included here for analysis.Combined nonpayroll increase = ATotal PlanningHistoricallA es g roll Taxes/Benefits y gee Count - 5 FTEs y lies lo es/Pa p g pp General FundPlanninEm Wa PL558600510000WaPL55860052000XPa Su PL558600531001Office Supplies & Equipment7162,7241,3045,5304,300 Other Services & Char PL558600541003ESRI ARC/GIS99,6377,95320,55222,50022 ,5000PL558600541005Professional Services32,15719,20442,504210,000212,5002,500PL558600541017PL558600541018LePL558600541054HearinPL558600542001PostaPL558600543001Travel/MileaPL558600548001Equipment Repair & Maintenance0086000PL558600548002Copier Maintenance1,8081,0599541,7401,7400PL558600548034Software Licenses & Maintenance15,61874910,46213,32514,5751,250PL558600549001Subscriptions158019601,2 301,230PL558600549002Memberships1,9051,8222,7433,0803,855775PL558600549003PrintinPL558600549004RePL558600549005FilinPL558600549006Miscellaneous Services017705005000 P:\\1. General Governance\\Budget\\2025 Budget\\44000 Planning\\Planning budget worksheet 2025 General Fund2025 Planning Proposed PL558600Budget PL558600-510000Wages543,372 (5) FTE's - Manager Senior Planner Associate Planner Planner PL558600-52000XPayroll Taxes and Benefits195,447 PL558600-531001Office Supplies4,300 Standard Office Supplies, Copy Paper - Marianne orders for entire floor - budget Amt $7,000 Building - 60% Planning - 20%1,400 Econ Devl - 20% If specific item for dept, 100% for each dept1,600 - Business cards, Name plates Supplies for site postings400 Planning Commission Meetings500 - Posts, tools400 - PL558600-541003ESRI / ARC GIS 22,500 Cost $89,842.25. Use $90,000 for the split - Eng Gen - 20% Eng Devl - 15% Planning - 25%22,500 Storm - 20% Econ Devl - 20% PL558600-541005Professional Services212,500 Comp Plan update (city)50,000 - Comp Plan update (Grant)162,500 - PL558600-541017Advertising1,000 RFQ's, Hiring - PL558600-541018Legal Notices25,000 The City has a statutory requirement to notice certain land - actions, public hearings, and other city actions and meetings (newspaper postings) PL558600-541054Hearing Examiner40,000 (interlocal with cities of Wenatchee and Spokane -backup) - PL558600-542001Postage2,000 Postage for department mailings - Page 1 of 3 P:\\1. General Governance\\Budget\\2025 Budget\\44000 Planning\\Planning budget worksheet 2025 General Fund2025 Planning Proposed PL558600Budget PL558600-543001Travel/Mileage5,000 Inland Empire APA conference (x3) - State APA Conference (x2) - National APA (x1) - Planning Association of Washington (x1) - Misc travel for PTAC, SCEO, Site Selector and other local - (5) staff PL558600-548002Copier Maintenance1,740 Mail / Front Desk Copier - Yearly cost $1,200 Building - 75% Planning - 15%180 Econ Devlp - 10% Permit Center Copier - Yearly cost $4,200 Building - 50% Planning - 30%1,260 Econ Devlp - 20% Plotter repair - Not on contract. $150/hr for service. Est. $1,000 / yr Building - 50% Planning - 30%300 Econ Devlp - 20% PL558600-549001Subscriptions1,230 Journal of American Planning Association40 - Planning Advisory695 - Zoning Practice95 - Misc100 - Passport300 - PL558600-548034Software Licenses & Maintenance14,575 SmartGov (Granicus Software) - Cost Use $45,000 for the split Planning - 25%11,250 Adobe Acrobat $205/pp (x5)1,025 - Adobe Creative Cloud ($897)1,800 - Inland Northwest Partners (EMSI)500 PL558600-549002Memberships3,855 American Planning Association ($500)2,500 - American Institute of Certified Planners ($175)525 Planning Association of Washington ($150)150 - APA = planning commission500 - Assoc of State Flood Managers180 - Page 2 of 3 P:\\1. General Governance\\Budget\\2025 Budget\\44000 Planning\\Planning budget worksheet 2025 General Fund2025 Planning Proposed PL558600Budget PL558600-549003Printing & Binding1,000 printing informational brochures and flyers - Site posting boards PL558600-549004Registrations4,000 Inland Empire APA conference (x 3)1,100 - State APA Conference (x 3)1,050 - National APA (x 1)850 - Planning Association of Washington (x 3)1,000 - PL558600-549005Filing & Recording Fees35,000 Filing & recording fees are the fees charged by Spokane - County to record such things as final short plats, long plats and binding site plans. This is a revenue/expenditure neutral item given the applicant is responsible for the recording fees, which are paid to the City to cover all of the costs associated with filing or recording PL558600-549006Miscellaneous Services 500 Catering for meetings - Avg $100 / mtg - 1,113,019 Total: Page 3 of 3 ))) 4,600 ( 25,000 ( 225,000 ( from 2024 ) t e g 1.01% ( Bud t e g mendedProposedDecrease Bud A et increase = 2.97% roll increase = g y 000000000000000000000000 Total bud ctual A Combined nonpa ctual A 00165,195000015,231 1,3202,5511,2875,4005,40001,3202,5691,2875,4005,4000 43,64243,55544,992010,5850 ctual 317,709316,323413,127451,390446,790981,0971,031,7061,097,7221,208,5141,244,35035,836 662,068712,814683,308751,724792,16040,436155,767128,475174,681225,0000 20212022202320242025Increase/ A w t P:\\1. General Governance\\Budget\\2025 Budget\\46000 Economic Development\\Economic Development budget worksheet 2025 (No longer here) e142,2691,6543,3003,3000 es1,6468717,60415,27117,4642,193 g roll Taxes and Benefits140756591,3031,573270 g y e1,01010,5773821,5001,5000 g es476,300519,765502,380542,614576,47933,865 istrations1,6322,6023,8426,0006,0000 roll Taxes and Benefits183,982192,103172,665192,536196,6444,108 Economic Developmen al Notices1,2272,4978393,0003,0000 g g yy g Public Information Total Recurring ExpendituresTotal Economic Development1,036,6741,057,3831,262,9171,208,5141,244,35035,836 es g ment p items g roll Taxes/Benefits y ee Count - 4.77 FTEs y lies lo es/Pa p g pp General FundEconomic DeveloEmWa ED558700510000WaED558700511000Intern - WaED55870052000XPaED55870052100XIntern - Pa Su ED558700531001Office Supplies/EquipmentED558700532001Fuel018 Other Services & Char ED558700541003ESRI / ARC GIS0616024,60025,00020,400ED558700541005Professional Services26,79835,600124,43980,000305,000225,000ED558700541009Contracted Economic Development73,87079,000 79,00079,00079,0000ED558700541017CitED558700541018LeED558700542001PostaED558700542003Cell Phones1,7871,4641,0132,0002,0000ED558700543001Travel/MileaED558700548001Repair & Maintenace Services0086000ED558700548002Copier Maintenance04166369409400ED558700548031Software Licenses & Maintenance9,6398,31722,90041,50016,500ED558700549001Subscriptions100001,0501,0500ED558700549002Members hips2,2231,4902,9433,5003,5000ED558700549004ReED558700549006Miscellaneous Services00110000 Nonrecurrin ED594570564001Office Furniture & Equipment010,446ED558799541005Consulting ServicesED558799541005 Housing Action PlanED55879954100520th Anniversary ED558799541005Shoreline Master Plan Periodic Revie P:\\1. General Governance\\Budget\\2025 Budget\\46000 Economic Development\\Economic Development budget worksheet 2025 2025 General Fund Community and Public Works Proposed Budget Economic Development Division ED558700 576,479 ED558700-510000Wages 17,464 ED558700-511000Intern - Wages 196,644 ED558700-52000XPayroll Taxes and Benefits FICA, Medicare, L&I, PERS - 1,573 ED558700-52100X Intern - Payroll Taxes and Benefits 5,400 ED558700-531001Office & Operating Supplies 300 Copy costs and materials for brochures - 100 Copy paper - 1,000 ED specific supply requests - 1,400 20% of 1st floor general office supplies - 600 Business cards, desk signs and supplies - 500 Meeting supplies - 1,500 Minor equipment - 25,000 ED558700-541003ESRI / ARC GIS ESRI 20% of 90K split annually -pictom every 2 yrs - 305,000 ED558700-541005Professional Services 80,000 Economic development services - 40,000 Business retention - 40,000 Business expansion - 45,000 Small business support - 50,000 Signature event support - 50,000 Retail recruitment - 79,000 ED558700-541009Contracted Economic Development 54,000 Greater Spokane Incorporated - 25,000 Spokane Valley Chamber of Commerce - 3,000 ED558700-541018 Legal Notices TPA Commission legal notices more frequent- RFQ and - RFP Notices 1,500 ED558700-542001Postage Business resource mailer, business license requirement - notice 2,000 ED558700-542003Cell Phones 3,300 ED558700-543001Travel/Mileage 300 Parking & mileage for events and conferences - 1,000 WEDA - 1,000 State Tourism Conference - 1,000 ESRI User Conference - 940 ED558700-548002Copier Maintenance 100 Mail / front desk copier - 840 Permit center copier - Page 1 of 2 P:\\1. General Governance\\Budget\\2025 Budget\\46000 Economic Development\\Economic Development budget worksheet 2025 2025 General Fund Community and Public Works Proposed Budget Economic Development Division ED558700 16,500 ED558700-548031Software Licenses & Maintenance 13,100 Adobe Suite - 2,200 INEA Lightcast - 1,200 FileCamp asset management (photo/video) - 1,050 ED558700-549001Subscriptions 800 National Association of Development Organization - 50 Northwest Aerospace News - 50 Geo Magazine - 50 Journal of Business - 50 Northwest Meetings + Events - 50 Northwest Travel and Life Magazine - 3,500 ED558700-549002Memberships 500 Inland NW Economic Alliance - 250 Rotary - 150 Inland NW Partners - 535 APA - 400 WEDA - 75 Washington Festivals and Events - 500 IEDC - 250 NIMA - 840 GIS related memberships - 6,000 ED558700-549004Registrations - APA Conference, WA State Tourism Conference, ESRI Conference, Multiple GSI events, Multiple GSVCC events, I-90 Aerospace, INP meetings, WEDA, PAW, NIMA, IEDC, Journal of Business workforce Summit. 1,244,350 Total: Page 2 of 2 BudgetBudgetfrom 2024 Page 1 of 2 000000000000 Total budget increase = (10.25%) Combined nonpayroll increase = (20.84%) 3,5313,3363,2073,9002,800(1,100) 24,60962,37090,908179,750142,578(37,172) 278,378274,892287,849325,532311,603(13,929)306,518340,598381,964509,182456,981(52,201) 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 Total P&R Admin Division es g roll Taxes/Benefits y ee Count - 2 FTEs y lies lo es/Pa p g pp General FundParks & RecreationAdministration DivisionEmWa PR576800510000Wages204,383200,039210,977227,825216,144(11,681)PR576800510900Overtime0190PR576800511000Temp/Seasonal - Wages2,0280010,41110,93 2521PR57680052000XPayroll Taxes and Benefits71,71174,66376,87286,10083,228(2,872)PR57680052100XTemp/Seasonal - PR Tax & Benefits256001,1961,299103 Su PR576800531001Office & Operating Supplies7425041,6012,0001,500(500)PR576800531007Clothing & Uniforms000200100(100)PR576800531008Repair & Maintenance Supplies20148PR576800531010Vehicle Maintenance Supplies1,072622532500400(100)PR576 800532001Fuel1,5162,1621,0741,200800(400)Other Services & Char PR576800541003Spokane County GIS6510PR576800541005Professional Services55133,94243,013150,000100,000(50,000)PR576800541017Advertising01, 4881,3331,500500(1,000)PR576800541018Legal Notices0005005000PR576800542001Postage1133084411,0001,0000PR576800542002Telephone Services7981,1598137257250PR576800542003Cell Phones74050550501,0101,010PR5 76800543001Travel/Mileage1,7493,0722,1462,7502,7500PR576800544003Taxes and Assessments10,63111,34026,01813,00026,01813,018PR576800545007Interfund vehicle lease6,0006,0006,0006,0006,0000PR576800548001 Equipment Repair & Maintenance18445868000PR576800548002Copier Maintenance5936745846006000PR576800548031Software Licenses and Maint4481,4695,4225005000PR576800549001Subscriptions01564792502500PR576800 549002Memberships1,3691,0481,466550650100PR576800549003Printing & Binding000500200(300)PR576800549004Conference Registrations7821,1641,8201,8751,8750 (569,200)(569,200) 00 569,200569,200 20232025 BudgetBudgetfrom 2024 4,482,4884,140,143(342,345)3,155,0062,739,006(416,000) Page 2 of 2 Total Recurring for All DivisionsAdmin509,182456,981(52,201)Maint2,334,1652,535,908201,743Rec349,947376,94927,002AquaticsSenior34,78245,67810,896CP685,212724,62839,416NonPayrollAdmin183,650145,378(38 ,272)Maint2,109,8892,293,432183,543Rec100,025100,253228AquaticsSenior6,7756,238(537)CP185,467193,7068,239 Combined increase for all divisions = (7.64%) Combined nonpayroll increase for all divisions = (13.19%) 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 ee Count - 2 FTEs y lo p General FundParks & RecreationAdministration DivisionEm P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 General Fund 2025 Parks & Recreation - Detail Proposed Budget PR576800ADMINISTRATION DIVISION PR576800-510000Salaries & Wages216,144 PR576800-511000Temporary/Seasonal Wages10,932 PR576800-52000XPayroll Taxes and Benefits83,228 -FICA, Medicare, L&I, PERS PR576800-52100XTemporary/Seasonal Payroll Taxes and Benefits1,299 PR576800-531001Office & Operating Supplies1,500 -Items printed & mounted -Printer Cartridges: 2@$86, 2@$58 -Copy paper -Small tools and minor equipment - Misc. Supplies: Post-It Notes, calendars, labels, paper clips, binder clips, staples paper, letterhead, pens, pencils/leads, sheet protectors, binders, folders, etc. PR576800-531007Clothing & Uniforms100 PR576800-531010Vehicle Maintenance Supplies400 PR576800-532001Fuel800 PR576800-541005Professional Services100,000 Park Security Services (Gates & Restrooms)0 - -Parks & Rec Master Plan 6-year Update100,000 PR576800-541017Advertising500 PR576800-541018Legal Notices500 PR576800-542001Postage1,000 PR576800-542002Telephone Services725 -Septic alarm monitoring at Mirabeau Meadows PR576800-542003Cell Phones1,010 -JB505 -Park Ambassador505 PR576800-543001Travel/Mileage2,750 -WRPA Conference - TBD1,000 -NRPA Conference - Orlando 1,750 PR576800-544003Taxes and Assessments26,018 PR576800-545007Interfund Vehicle Lease6,000 PR576800-548002Copier Maintenance600 PR576800-548031Software Licenses and Maintenance500 PR576800-549001Subscriptions250 PR576800-549002Memberships650 -WRPA (Director/Admin Assistant)417 -NRPA (Director/Admin Assistant)233 Page 1 of 10 P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 General Fund 2025 Parks & Recreation - Detail Proposed Budget PR576800-549003Printing & Binding200 -Brochures, flyers PR576800-549004Conference Registrations1,875 -WRPA Conference - Tri-Cities (JB & Amanda)700 -SV Chamber of Commerce - State of the City (Staff)400 -NRPA Conference - Atlanta (JB)775 Total 456,981 Page 2 of 10 BudgetBudgetfrom 2024 000000000000 Total budget increase = 8.64% Combined nonpayroll increase = 8.70% 0030,944224,276242,47618,200 5,1264,43027,51760,00059,500(500) 31,98418,74137385,0000(85,000) 932,010998,5071,091,2762,049,8892,233,932184,043969,1201,021,6781,150,1102,419,1652,535,908116,743 20212022202320242025Increase/ ActualActualActualAmendedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 Total Recurring Expenditures937,1361,002,9371,149,7372,334,1652,535,908201,743Vehicles00085,0000(85,000)Total Maintenance es g enditure p Ex g roll Taxes/Benefits y ee Count - 2 FTEs y lies lo es/Pa p g pp General FundParks & RecreationMaintenanceEmWa PX576800510000Wages0020,217136,812151,52414,712PX576800510900Overtime001,272000PX57680052000XPayroll Taxes and Benefits009,45587,46490,9523,488 Su PX576800531001Office Supplies & Equipment00757000PX576800531008Repair & Maintenance Supplies5,1261,02210,99551,50036,000(15,500)PX576800535001Small Tools & Minor Equipment03,40815,76550015,50015, 000PX576800532001Fuel0008,0008,0000 Other Services & Char PX576800541031Parks Maintenance Contracts827,986889,266923,5651,942,6892,094,722152,033PX576900541031Centennial Trail Maintenance20,00020,000 20,00020,00020,0000PX576900542003Cell Phones00001,0101,010PX576800545003Equipment Rental01,1847,248000PX576800547001Electricity15,59217,34020,09418,00024,0006,000PX576800547002Water40,41642,99745,733 43,00048,0005,000PX576800547003Sewer5,7086,5986,9858,2008,2000PX576800548001Equipment R&M017922,909000PX576800549006Miscellaneous Services22,3086,86544,74218,00038,00020,000PX594760563006Park Structures - Capital014,078 Nonrecurrin PR576899541005Windstorm Cleanup31,9840PR576899549006Repaint Gateway Sign01,883PX594769563006Sculpture Installation016,858373000 P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 General Fund 2025 Parks & Recreation - Detail Proposed Budget PX576800 MAINTENANCE DIVISION PX576800-510000Salaries & Wages151,524 PX576800-52000XPayroll Taxes and Benefits90,952 -FICA, Medicare, L&I, PERS PX576800-531008Repair & Maintenance Supplies36,000 -Items not covered under maintenance contract PX576800-535001Small Tools & Minor Equipment15,500 -Items not covered under maintenance contract PX576800-5320018,000 Fuel PX576800-541031Park Maintenance Contracts2,094,722 Signature Parks - Clearwater Summit747,451 - Designated Parks - Senske669,960 Linear Parks & Trails - Senske344,059 Janitorial and Event Services - Senske333,252 PX576900-541031Centennial Trail Maintenance Fund20,000 Cell Phones PX576900-5420031,010 Park Operations & Maint Coordinator505 - -Park Maintenance Worker505 PX576800-547001Electricity24,000 PX576800-547002Water48,000 PX576800-547003Sewer8,200 PX576800-549006Miscellaneous Services38,000 Sullivan Park - water testing6,000 - -Portable Restrooms - Mirabeau Springs Trailhead6,500 -Portable Restrooms - Discovery Playground (5mos)1,000 - Misc. Services4,500 -On-Call Repairs and Other Services 20,000 Total2,535,908 Page 3 of 10 BudgetBudgetfrom 2024 00000000 Total budget increase = 7.72% Combined nonpayroll increase = 0.23% 3,2839,5288,50716,60019,0002,400 14,58762,48458,47383,42581,253(2,173) 165,498190,939206,665249,922276,69626,774183,368262,951273,645349,947376,94927,002 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 Total Recreation es g roll Taxes/Benefits y ee Count - 1.6 FTE y lies lo es/Pa p g pp General FundParks & RecreationRecreationEmWa RC571000510000Wages87,40781,562103,685104,930122,44317,513RC571000510900Overtime3618RC57100052000XPayroll Taxes and Benefits45,29332,80831,42733,94236,965 3,023RC571000511000Temp/Seasonal - Wages25,76367,95863,54797,006101,8564,850RC571000511900Temp/Seasonal - Overtime12115133000RC57100052100XTemp/Seasonal - PR Tax & Benefits6,9878,4787,87314,04415,432 1,388 Su RC571000531001Office & Operating Supplies2,6477,4107,57014,50017,3002,800RC571000531006Safety Equipment24700900500(400)RC571000531004Clothing & Uniforms3892,1189371,2001,2000 Other Services & Char RC571000549001Scholarship expense3661,1211,6302,0002,0000RC571000541005Professional Services8,86831,74228,77034,10029,600(4,500)RC571000541017Advertising5001311831,0003,0002,00 0RC571000542001Postage1367947675005000RC571000542003Cell Phones8478121,1351,3501,3500RC571000543001Travel/Mileage01382,1734,2752,425(1,850)RC571000545003Equipment Rental075RC571000548002Copier Maintenance5936746297007000RC571000548031Software Licenses & Maintenance5781,7841,1635001,390890RC571000549002Memberships30745125275488213RC571000549003Printing and Binding05,52907,5007,5000RC571000 549004Conference Registrations1344392952,1251,300(825)RC571000549006Miscellaneous Services2,25819,20021,60329,10031,0001,900 P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 General Fund 2025 Parks & Recreation - Detail Proposed Budget RC571000 RECREATION DIVISION RC571000-510000Salaries & Wages122,443 RC571000-52000XPayroll Taxes and Benefits36,965 -FICA, Medicare, L&I, PERS RC571000-511000Temporary/Seasonal Wages101,856 -Recreation Interns -Rec. Temp Seasonal Staff RC571000-52100XTemporary/Seasonal Benefits15,432 RC571000-531001Office & Operating Supplies17,300 -Recreation Program Supplies - Camps6,000 -Arbor Day Supplies350 -Go Play Supplies800 -Winter Market Supplies250 -Camper T-shirts2,000 -Rec. Coord. Office Supplies200 -Business Cards200 -Miscellaneous program items7,500 RC571000-531006Safety Equipment500 First Aid Supplies - RC571000-531004Clothing & Uniforms1,200 Rec. Temp Seasonal Staff T-shirts - RC571000-549001Scholarship Expense2,000 Recreational program scholarships (offset by revenue) - RC571000-541005Professional Services29,600 Harlow's Bus Services Field Trip Transportation10,000 - -Instructor Fees15,000 -Summer Outdoor Movies Licenses (2)*1,600 -Breakfast with Santa3,000 RC571000-541017Advertising3,000 -Brochure distribution through Inlander2,000 -Other Program Advertising250 -Winter Market Advertising750 RC571000-542001Postage500 -Rec guides, flyers, brochures, refunds, etc. RC571000-542003Cell Phones1,350 -Kendall, Summer Day Camp Phone, Christa Phone RC571000-543001Travel/Mileage2,425 NRPA Conference - (Orlando - Kendall)1,750 - WRPA Annual Conference TBD (Kendall & Christa)675 - RC571000-548002Copier Maintenance700 Page 4 of 10 P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 General Fund 2025 Parks & Recreation - Detail Proposed Budget RC571000-548031Software Licenses and Maintenance1,390 -Adobe1,050 -Canva 40 -Survey Monkey 300 RC571000-549002Memberships488 -WRPA (Kendall and half Christa)313 -NRPA (Kendall and half Christa)175 RC571000-549003Printing & Binding7,500 Recreation Brochure (2-4 times a year) - RC571000-549004Conference Registrations1,300 -NRPA Conference - (Orlando - Kendall)775 WRPA Conference - (Kendall + 50% of Christa)525 - RC571000-549006Miscellaneous Services31,000 -Camp Field Trips16,000 -Program Banners1,700 -First Aid/CPR Training1,000 -Arbor Day - Tree planting300 -Other recreation activities2,000 -Softball Field Improvements10,000 Total376,949 Page 5 of 10 (2,000)(1,500)(6,000)(2,500)(2,500)(3,200) (25,000)(13,500)(10,000)(12,000) (490,000) 00000000000 BudgetBudgetfrom 2024 0000000000000000 Total budget increase = (100.00%) Combined nonpayroll increase = (100.00%) 069,9715,3512,500060012,000 2638056602,0004971,1546602,0000(2,000)6451,6892,2281,500472002,500 5,8095,4006,0946,0008,83513,43511,77113,5006,3715,0295,10810,0003,3565,0994,9903,200 12,87117,36525,43725,000 265,776320,690542,068490,000304,750442,104604,007567,2000(567,200)305,247443,258604,667569,2000(569,200) 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 uatics q Total A es g lies uatics pp q General FundParks & RecreationASu AQ576200531001Office & Operating SuppliesAQ576200531008Repair & Maintenance Supplies234349 Other Services & Char AQ576200540001Merchant Charges (Bankcard Fees)AQ576200541005Professional ServicesAQ576200541017Advertising0005000(500)AQ576200542002Telephone ServiceAQ576200542003Cell Phones615932960000AQ576200544003Taxes and AssessmentsAQ576200545003Equi pment Rental01,601AQ576200547001ElectricityAQ576200547002WaterAQ576200547003SewerAQ576200548001Equipment Repair & MaintenanceAQ576200548031Software Licenses & Maint.0508AQ576200549003Printing & Binding0005000(500)AQ576200549004Registrations0325AQ576200549006Miscellaneous ServicesAQ576200549023Scholarship Expense P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 General Fund 2025 Parks & Recreation - Detail Proposed Budget AQ576200 AQUATICS DIVISION AQ576200-531001Office & Operating Supplies0 - Printer and Receipt Paper -Paws in the Pool AQ576200-540001Merchant Charges (Bankcard Fees)0 AQ576200-541005Professional Services0 YMCA Maintenance & Management contract - AQ576200-541017Advertising AQ576200-542002Telephone Service0 -Phone & Data lines for three pools AQ576200-544003Taxes and Assessments0 AQ576200-547001Electricity0 AQ576200-547002Water0 AQ576200-547003Sewer0 AQ576200-548001Equipment Repair & Maintenance0 -Misc. Equipment AQ576200-549003Printing & Binding0 -Development & printing of aquatics brochure AQ576200-549006Miscellaneous Services0 -Pool Signage0 -Spokane Regional Health Permits: Pools0 -Spokane Regional Health Permits: Splashpads0 AQ576200-549023Scholarship Expense0 Scholarships for water safety clinics (offset by revenue) - Sponsorships for free open swim sessions0 - -Scholarships for swim lessons & swim team0 Total 0 Page 6 of 10 BudgetBudgetfrom 2024 00000000 Total budget increase = 31.33% Combined nonpayroll increase = (7.93%) 5016001,1141,6001,6000 1,0762,5251,1005,1754,638(537) 28,2789,69318,67028,00739,44011,43329,85512,81820,88434,78245,67810,896 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 Total Senior Center es g r roll Taxes/Benefits y ee Count - 0.4 FTE y lies lo es/Pa p g pp General FundParks & RecreationSenior CenteEmWa SC575500510000Wages20,2737,52315,19622,64232,4299,787SC575500510900Overtime240SC57550052000XPayroll Taxes and Benefits7,9812,1703,4745,3657,0111,646 Su SC575500531001Office & Operating Supplies41923075005000SC575500531004Clothing & Uniforms0012000SC575500535001Small Tools & Minor Equipment823701,0951,1001,1000 Other Services & Char SC575500541017Advertising0860500250(250)SC575500542001Postage037050500SC575500543001Travel/Mileage0720SC575500548001Equipment Repair & Maintenance0001,5001,5000SC575500548002Copier Maintenance5936746291,0001,0000SC575500548031Software Licenses & Maintenance057005005000SC575500549002Memberships260149321275163(112)SC575500549004Conference Registrations223289150850675(175)SC57550 0549006Miscellaneous Services0005005000 P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 General Fund 2025 Parks & Recreation - Detail Proposed Budget SC575500 SENIOR CENTER DIVISION SC575500-510000Salaries & Wages32,429 SC575500-52000XPayroll Taxes and Benefits7,011 -FICA, Medicare, L&I, PERS SC575500-531001Office & Operating Supplies500 -Paper, ink cartridges, folders, etc. SC575500-535001Small Tools & Minor Equipment1,100 SC575500-541017Advertising250 SC575500-542001Postage50 SC575500-548001Equipment Repair & Maintenance1,500 SC575500-548002Copier Maintenance1,000 SC575500-548031Software Licenses and Maintenance500 Canva, other adobe, sportsman, etc. - SC575500-549002Memberships163 WRPA - 50% of Christa105 - -NRPA - 50% of Christa58 SC575500-549004Registrations675 -WRPA Conference - 50% of Christa175 -Misc. Trainings 500 SC575500-549006Miscellaneous Services500 Total 45,678 Page 7 of 10 BudgetBudgetfrom 2024 Page 1 of 2 0000 Total budget increase = 5.75% Combined nonpayroll increase = 4.44% 63,84888,339109,87538,86350,06311,200 424,756468,991531,770499,745530,92231,177247,825317,167370,188146,604143,643(2,961) 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 Total Recurring Expenditures736,429874,4971,011,833685,212724,62839,416 es g roll Taxes/Benefits y ee Count - 3 FTEs y lies lo es/Pa p g pp General FundParks & RecreationCenterPlaceEmWa CX575500510000Wages253,347289,982316,555266,250279,48013,230CX575500510900Overtime8001,3511,6412,0002,0000CX57550052000XPayroll Taxes and Benefits138,166120,841133,596101,144111,96710,823CP571200511000Temp/Seasonal - Wages28,76650,56271,042115,801121,5915,790CP57120052100XTemp/Seasonal - PR Tax & Benefits3,6776,2558,93614,55015,8841,3 34 Su CX575500531001Office & Operating Supplies7,4289,01411,8016,2266,2260CX575500531004Linens,Clothing & Uniforms9,7647701,4711,1371,1370CX575500531006Safety Equipment0005005000CX575500531008Repair & Maintenance Supplies17,32543,09846,8063,0003,0000CX575500531009Janitorial Supplies6,90612,35724,003026,00026,000CX575500535001Small Tools & Minor Equipment22,42522,28325,79428,00013,200(14,800)CX5 75500531000Non Capital Signage & Marquees0817 Other Services & Char CX575500540001Merchant Charges (Bankcard Fees)6,45210,66614,02012,00014,0002,000CX575500541005Professional Services7,39018,84217,12 413,8559,060(4,795)CX575500541017Advertising11,32614,12612,92460,00060,0000CX575500541021Janitorial Services99,82199,13598,8363,0003,0000CX575500542001Postage7291501500CX575500542002Telephone Service2,1031,9842,0062,1002,1000CX575500542003Cell Phones1,8231,7731,2931,3081,3080CX575500542008Internet Service3,0712,5642,7442,7002,7000CX575500543001Travel/Mileage81,3891,6593,7003,7000CX575500 545003Equipment Rental7601,438000CX575500547001Electricity84,973112,132124,150000CX575500547002Water5,2834,3666,522000CX575500547003Sewer1,8301,2402,347000CX575500547004Waste Disposal178360358000CX57 5500548001Equipment Repair & Maintenance11,6158,22135,5052,0002,0000CX575500548002Copier Maintenance5936746298008000CX575500548007Grounds Maintenance0010,658000CX575500548032Software Licenses and Maintenance4,9463,6766416,6006,6000CX575500549002Memberships3,5883,1414,3873,2123,24230CX575500549003Printing & Binding13705716006000CX575500549004Registrations332589803,6963,500(196)CX 575500549006Miscellaneous Services2,27332,28732,28730,88330,8830 BudgetBudgetfrom 2024 Page 2 of 2 0000 5,000075,538175,0000(175,000) 741,429874,4971,087,371860,212724,628(135,584) 20212022202320242025Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 Total CenterPlace Items g ee Count - 3 FTEs y lo p General FundParks & RecreationCenterPlaceEmNonrecurrin PR575599548001CenterPlace flooring replacement0016,240000PR575599548001Motorized shades00025,0000(25,000)CX594750562002Sidewalk repairs0023,559000CX594750564001Chair Replacement000150,0000(150,000)CX594750562002Flooring Replacement0035,739000CX594750564012Website Design5,0000 P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 General Fund 2025 Parks & Recreation - Detail Proposed Budget 305 CENTERPLACE DIVISION CX575500-510000Salaries & Wages279,480 CX575500-510900Overtime2,000 CX575500-52000XPayroll Taxes and Benefits111,967 - FICA, Medicare, L&I, PERS CP571200-511000Temporary/Seasonal Wages121,591 CP571200-52100XTemporary/Seasonal Payroll Taxes and Benefits15,884 CX575500-531001Office & Operating Supplies6,226 File Folders (20 boxes @ $15/box)200 - -Hanging File Folders (2 boxes @ $22/box)90 -Supplies for Trade Shows625 -Envelopes (6 boxes @ $50/box)300 -Pens (24 boxes @ $6.50/box)156 -Misc. office Supplies (white out, binders, post-it notes, etc)850 Kitchenware (pumper pots, water pitchers, dish - replacement) 1,700 -Beverage Supplies (cups)250 -Kleenex (10 pack @ $9/pk)90 -Flags (4)200 -Labels (address labels, folder labels, etc.)225 -Batteries (for cordless microphones)300 -Tape320 -Business cards120 -First Aid Supplies150 -Easels, white board replacement, 200 -AV Adaptors150 -Projector bulbs300 CX575500-531004Clothing & Uniforms1,137 20 staff shirts (2 per person) @ $36/shirt720 - -10 staff zip jacket or pullover (1/pp) @ 41.71/ea417 CX575500-531006Safety Equipment500 -Miscellaneous / AED batteries CX575500-531008Repair & Maintenance Supplies3,000 CX575500-531009Janitorial Supplies26,000 CX575500-535001Small Tools & Minor Equipment13,200 -Hand tools, extension cords1,500 -Replacement Silverware200 -Wheelchair ramp for stage4,000 -Replacement dishes2,000 -General round tables and 6' & 8' table replacements3,500 -Misc. Equipment 2,000 CX575500-540001Merchant Charges (Bankcard Fees)14,000 Page 8 of 10 P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 General Fund 2025 Parks & Recreation - Detail Proposed Budget CX575500-541005Professional Services9,060 -Window washing3,000 -Alarm (monitoring agreement), repair & keys870 -Rotor Rooter1,000 -Misc. services (answering service)4,190 CX575500-541017Advertising60,000 CenterPlace 20th Celebration5,000 - -Bridal Festival Participation1,700 -Spokane Wedding Expo Participations750 -GSV Chamber Showcase500 -Signage and Exhibit Materials1,800 -Supplies800 -Printing1,000 -Visit Spokane Subscription400 -EventEctive Syubscription700 -Cvent & Social Tables for RFP generation7,762 -Social Media (Archiving)900 -Consultant - Development of 5 Year Marketing Plan10,000 -Virtual tour creation for business listing2,500 -Digital Marketing Campaigns15,000 -Print Publications Placement/Creative9,350 -Misc1,838 CX575500-541021Janitorial services3,000 -Additional Room Set Up CX575500-542001Postage150 -Brochures, flyers, reservation quotes, refunds, etc. CX575500-542002Telephone Service2,100 -Five analog phone lines for alarms, fire, 911, elevator & credit card machine CX575500-542003Cell Phones1,308 Coordinator & Event Support (LT) Cell Phones ($42/mo)1,008 - -1 Cell phone (1 host) ($25/mo)300 CX575500-542008Internet2,700 -Internet service at CenterPlace CX575500-543001Travel/Mileage3,700 -Hospitality Conference - TBD (Nicole and Cheryl)3,700 Mileage for various meetings0 - CX575500-548001Equipment Repair & Maintenance2,000 -Misc A/V Repair & Maintenance2,000 CX575500-548002Copier Maintenance800 CX575500-548032Software Licenses and Maintenance6,600 - Sportsman (or replacement reservation system) Page 9 of 10 P:\\1. General Governance\\Budget\\2025 Budget\\76000 Parks & Recreation\\P&R budget worksheet 2025 General Fund 2025 Parks & Recreation - Detail Proposed Budget CX575500-549002Memberships3,242 -Greater Spokane Incorporated773 -Visit Spokane350 -Spokane Valley Chamber of Commerce589 -National Park & Recreation Association233 -Washington Recreation & Park Association417 -WEFA125 -WHA (Wa Hospitality Assoc)405 -Spokane Hotel Motel Association350 CX575500-549003Printing & Binding600 - Brochures & other printed operational materials CX575500-549004Registrations3,500 Hospitality Conference TBD (Nicole & Cheryl)3,000 - -Misc. Events & Trainings500 CX575500-549006Miscellaneous Services30,883 Table Linens (Blue Ribbon)27,787 - -Motion Picture License605 -Broadcast Music License881 -Miscellaneous1,000 110 -Elevator Permits -Boiling and operating permit - L&I500 Total724,628 Total Parks & Recreation: 4,140,143 Page 10 of 10 BUD-3EFFECTS OF PERSONNEL OR WORK PROGRAM CHANGES DUE TO CUTS IN DEPARTMENT SERVICES Department NameProgramFund No. 001 Parks and Recreation Describe the effects on service levels of changes in personnel or work program due to budget cuts Eliminate current and new park security gateclosure services -this is a new pilot program that has shown to have positive effects in reducing after-hours activities at Sullivan Park and is set to expand to two additional locations in the park system. A private contractor closes and locks gates at night for approximately $18,000 per facility per year, and SCOPE volunteers open gates in the mornings. Eliminating this service would save $50,000 from the Parks Admin budget. Eliminate aquatics program. The pools will not operate and will not be filled. Total Cost of Reduction(Itemize by line-item detail only) Personnel Services BARS NumberBudget Reduction TOTAL Materials and Services Security Gate Closure ServicesPR576800-541005$ (50,000.00) YMCA Outdoor Pools ContractAQ576200$ (567,200.00) TOTAL(617,200.00)$ Equipment TOTAL0 Other TOTAL0 Total Cost(617,200.00)$ City of Spokane Valley 6/5/2024 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Street Fund budget worksheet 2025 Street Fund2025 Line Item Detail Proposed 101Budget Street SD542100510000Wages 6.35 FTEs 537,776 1.0 Shane, Tom D. .75 Wes .50 (2) limited term (Garrick, Mark) .50 Allen, Dana, Don, Tom A, Tyler. .10 Brant Wages (not counting Temp snow) calculated by. Total 101 wages - Bridge = Y. St = Y x 83%, Snow Y x 17% SD542100510900Overtime15,000 SD54210052000XPayroll Taxes and Benefits260,440 WT542660510000Wages - Winterr Operations108,851 WT542660511000Temp/Seasonal - Wages45,438 WT542660510900Overtime25,000 WT54266052000XPayroll Taxes and Benefits52,715 WT54266052100XTemp/Seasonal - Payroll Tax & Benefits5,222 ge Brid BR542100510000Wages .30 FTE's34,776 0.3Pete BR542100510900Overtime - Bridge0 BR54210052000XPayroll Tax & Benefits - Bridge14,521 Traffic TR542640510000Wages 5.0 FTE's526,486 1.0Bob, Brian, Jerremy, Ryan, Signal Tech II TR542640510900 Overtime - Traffic (on call)15,000 TR54264052000XPayroll Taxes & Benefits - Traffic213,132 Street SD542100531001Office Supplies500 Specific items, general items = Eng budget - Water, liquied IV pkgs due to heat - SD542100531004Operating Supplies6,000 street markers(mega, tubular), cones - paint for graffiti - soap for oil type spills - vegetation supplies - misc supplies, non asphalt/crackseal - Paint and cleaning supplies - SD542100531006Safety Equipment1,000 Safety glasses, vests, gloves1,000 - Page 1 of 10 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Street Fund budget worksheet 2025 Street Fund2025 Line Item Detail Proposed 101Budget Street SD542100531008Repair & Maintenance Supplies100,000 crack sealing / mastic - asphalt / coldmix - propane for crack seal melter - clean up supplies for Revival, (split 50/50 w/ Storm) - spill clean up supplies, (split 50/50 w/ Storm) - SD542100531010Vehicle Maintenance Supplies Internal repairs for (7.5) vehicles (See Fuel desc) -10,000 supplies/ parts for vehicles - SD542100532001Fuel20,000 Fuel for (7.5) vehicles Street / Engineering - .58-006: 2023 Ford F-150 .55-216 : 2014 Ford F-150 .55-223: 2021 Ford F-150 .55-222: 2021 Ford F-150 .55-228: 2022 Ford F-250 .55-200: 2008 Ford F-150 .56-401: 2005 Dodge Dakota Street / Storm - .55-202: 2009 Ford F-550 .55-227: 2022 Ford F-550 Street - 1.05-217 : 2016 Ford F-250 1.08-005 2023 Ford Lightining 1.05-226 - 2022 Ford F-350 SD542100535001Small Tools & Minor Equipment - Streets15,000 Vehicle tools - Field tools, weedeaters - SD542100541002Engineering & Architectural80,000 Pavement Mgmt. Consultant - full city scan, every 3 year s SD542100541017Advertising500 Bid ads - SD542100542003Cell Phones6,204 Avg price $42.10/mo, $505/yr - 1.0Phones (3)1,515 Shane, Tom D, Wes .5Phones (3.5)1,767 Allen, Dana, Don, Tom A, Tyler, (2) Limited term Laptop (3.5)1,767 .5Allen, Dana, Don, Tom A, Tyler, (2) Limited term Ipad (1)505 1.0Shane Msg Archiving $100/pp x (6.5)650 - Page 2 of 10 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Street Fund budget worksheet 2025 Street Fund2025 Line Item Detail Proposed 101Budget Street SD542100543001Travel/Mileage/Meals4,000 Mileage, Meals, Airfare, Car rental, Lodging - Construction expo - 2026 SD542100545003Equipment Rental17,300 Mastic and patcher rental (Arrow, Seal Master)16,000 - Portable crane to remove/replace sander / dump body - - 2x yr 1,300 SD542100547004Waste Disposal16,500 Dumping fees - local transfer stations from items in ROW 15,000 - and clean green. Street Sweeping - 4% Street / 96% storm1,500 - WM acct# 8-04702-95007 SD542100548001Equipment Repair & Maintenance2,000 BNSF RR signal / gate repair 50% = COSV1,000 - Power tools1,000 - SD542100548002Copier Maintenance150 -Copier at Maint shop - 50% street / 50% storm SD5421005480036,000 Vehicle Service - Repair & Maint Vehicle Repairs not done in house. Outside shop 5,000 - Vehicle washes, Mr. Car Wash ($8.50/wash)1,000 - SD542100548031Software Licenses & Maintenance18,225 Adobe Acrobat Pro x (1) @ 225/yr225 - Pavement Mgmt. - street scan 18,000 - SD5423005410111,731,088 Contracted Street Maintenance Dead Animal Removal (Richard Losh)20,000 - Emergency Cleanup / On Call (Geiger)35,000 - - $70,000 - 22-039, effective thru 9/30/26 - 50% St / 50% Storm ROW Maintenance (Revival)125,000 - - $250,000 - 23-045, yr 2 of 4 - may also be used at times by Parks, Homeless - 50% St / 50% Storm Emergency Spills / On Call (Able Cleanup)1,250 - - $5,000 - Exp end of year - 25% St / 75% Storm Emergency Cleanup - Asbestos1,000 - - 100% St 10,000 Emergency Services / On Call (Senske) - - $20,000 - Year to year contract - 50% St / 50% Storm ROW: Landscaping (Senske)43,625 - - $174,500 - Contract shared with Parks - 25% St / 75% Storm ROW: Weed spraying (Clearwater)11,421 - Page 3 of 10 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Street Fund budget worksheet 2025 Street Fund2025 Line Item Detail Proposed 101Budget Street - $45,685 - 1 of 3 renewal - 25% St / 75% Storm Street Repair & Maint (New Contract)1,350,000 - - $1,500,000. Rebids for 2025 - 90% St / 10% Storm Street Sweeping (AAA Sweeping)30,000 - - $750,000. Rebid 2025 - 4% St / 96% Storm 19-161 Vegetation Management (Tree trimmng)30,000 - - $60,000 - (A1 = $45k / Trailhead Tree Srv = $15k) - 50% street / 50% storm Yearly 4% increase (allows for same amt of service)66,292 - Calculation: Total contracts x 4% Total Contracts Escalation in service areas - - added landscape areas from projects $10,0007,500 - 25% St / 75% Storm SD542300549003Printing & Binding70 WSDOT Manual $70 x (1) - ST542900541024Inland Empire Utility - 8115,250 - Split 50/50 street/Gen-Devl - Charged per call, price increases yearly ST542900545007Interfund Vehicle Lease (non-plow)41,950 ST542900549002Memberships - Professional Licenses760 Various memberships w/ all Maint staff500 - APWA260 - ST542900549004Registrations3,740 6.35 staff @ $4002,540 - BNSF500 - UPRR500 Flagging200 - Construction Expo - 2026 (Las Vegas)0 - Maintenance Shop - Euclid All Expenses are 50/50 with the Stormwater Fund (Except Day Wireless) ST543500531006Safety Equipment 500 Fire Extinguishers (Maint Shop) - First Aid supplies - Freedom Sales - ST543500531008Repair & Maintenance Supplies - Euclid2,500 Cleaning supplies - Janitorial supplies (Home Depot Pro) - Other - lights È. - Page 4 of 10 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Street Fund budget worksheet 2025 Street Fund2025 Line Item Detail Proposed 101Budget Street ST543500541021Janitorial Services6,722 Storm / Maint Shop (50/50) Cleaning company - Environment Control - 2024: $1047/mo , $12,564/yr 13,444. 7% increase due to prevailing wages ST543500544003Taxes & Assessments1,250 ST543500545003Equipment Rental500 ST543500545050Operating Facilities Rent 2,700 Day Wireless - Tower rental / radios in plows - 220.64/mo, $2648./yr * All 101, no 402 split ST543500547001Electricity - Euclid Facility8,500 r450 ST543500547003Sewe Sewer $70-75 / mo - ST543500548001Repair & Maintenance - Euclid Facility6,350 Industrial Park Dues - Park Spokane (300/mo)1,800 - Yearly Furnace Cleaned500 - Generator (fuel and load bank test) - $4,,100/yr2,050 - Building Maintenance2,000 - ST543500549006Misc Services850 US Linen & Uniform - 1700/yr - Winter Operations WT542660531004Operating Supplies - Snow Removal350,000 Liquid Magnesium Chloride - Granular deicer - WT542660531008Repair & Maintenance - Snow Removal5,000 Snow plow damage to property - sod, mailbox È - WT542660531010Vehicle Maintenance Supplies100,000 Internal repairs Plows (12) - Gas for welder, cutting torch Norco - supplies for vehicles - WT542660532001Fuel - Snow Removal40,000 Fuel for 12 snow plows, and .5 backhoe for avg snow fall - winter, .5 loader WT542660535001Small Tools & Minor Equipment - Snow Removal7,500 Small tools needed to repair snow plow fleet - WT542660541005Professional Services - Snow Removal2,000 CDL Physicals - Contract St Maint/Sidewalk snow removal WT54266054101140,000 On Call Contract - Page 5 of 10 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Street Fund budget worksheet 2025 Street Fund2025 Line Item Detail Proposed 101Budget Street WT542660541012Winter Snow Services425,000 On Call Contract Drivers, Graders - Arterial / Hillside = 250k250,000 Residential 175,000 No reserve this year WT542660541017Advertising500 RFQs, Ads for hiring - WT542660545003Equipment Rental24,000 Road grader rental - WT542660545007Interfund Vehicle Lease (plow)300,000 Vehicle replacement program, yearly amount of - money set aside for future replacement for street fund plows WT542660548001Equipment Repair & Maintenance - Snow Removal500 snowblowers WT542660548003Vehicle Service - Repair & Maint46,800 Outside vehicle repairs45,000 - DOT Inspections $150/ea per plow 1,800 - Northwest Trailer Center WT5426605480311,650 Software Licenses & Maintenances Insite (Cummins engines)850 - Allison Trans 800 - WT542660549001Subscriptions - Snow Removal10,349 Weathernet (Narwhal) 2,000 - Vestige: (12) Portable units - $4,752 / yr Graders4,752 - Precise: (12) Hardwired - $3597 /yr Plows3,597 - Bridge BR54250053100810,000 Repair & Maintenance Supplies - Bridge Paint, bolts, wood, rocks, concrete - work done internally BR5425005350011,000 Small Tools & Minor Equipment - Bridge BR542500541002Engineering & Architectural30,000 Bridge Engineering Consultant (Sargent) - Bridge inspections, Feasibility studies BR5425005430011,500 Travel/Mileage - Bridge BR542500545003Equipment Rental - Bridge0 Page 6 of 10 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Street Fund budget worksheet 2025 Street Fund2025 Line Item Detail Proposed 101Budget Street Bridge Maintenance BR54250054800125,000 General maintenance: annual, conditional - replacing fencing, girders, guardrail, bearing pads work done externally BR542500549004Registrations - Bridge500 1 staff @ $750 (Pete) - Local Access LS542100531006Safety Equipment0 LS542100531008Repair & Maint Supplies - Local Access0 Supplies for work - LS542100535001Small Tools & Minor Equipment0 LS542100541002Engineering & Architectural0 Pre-Engineering work0 - Pavement Mgmt. Consultant 0 - Shared 50/50 withl Streets LS542300541011Contract Street Maintainance0 LS542100541017Advertising0 LS542100542003Cell Phone0 Avg price $42.10/mo, $505/yr - Phone0 - Pete Laptop0 - Pete Msg Archiving $100/pp0 - LS542100543001Travel0 Mileage, Meals, Transportation, Lodging - LS542100545003Equipment Rental0 LS542100548032Software0 Pavement Mgmt. - street scan 0 - Shared 50/50 with Street LS542100549003Printing /Binding0 LS542100549004Registration0 2 staff @ $750 - Traffic TR542640531004Operating Supplies - Traffic20,600 Paint and cleaning supplies2,000 - Signa consumable items18,600 - TR542640531006Safety Equpment - Traffic1,600 Safety glasses, vests, gloves - Harness, cones, temp signs - Page 7 of 10 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Street Fund budget worksheet 2025 Street Fund2025 Line Item Detail Proposed 101Budget Street TR542640531010Vehicle Maintenance Supplies - Traffic3,000 Internal repairs (4 vehicles) vehicles and bucket truck TR542640532001Fuel - Traffic (4) vehicles 38,000 15-214: 2007 Chevy Colorado 15-240: 2022 Ford F-350 18-007 - 2023 Ford F-250 1Bucket Truck TR542640535001Small Tools & Minor Equip - Traffic76,500 Minor replacement traffic equipment - Signal tools TR542640541002Engineering & Architectural183,000 Traffic Engineering Services (DEA)10,000 - Traffic Engineering Services (JUB)85,000 - Traffic Intersection traffic counts 10,000 - Safety Analysis25,000 - Urban Logiq8,000 - Traffic Eng Services - Fehr & Peers45,000 - TR542640541014Contracted Signal Maintenance75,000 75,000 Power City TR542640541024Inland Empire Utility1,500 Fee only when in our area - TR542640542003Cell Phones5,550 Avg price $42.10/mo, $505/yr - 1.0Phones (5)2,525 Bob, Jerremy, Ryan, Brian, Tech Laptop (5)2,525 1.0Bob, Jerremy, Ryan, Brian, Tech Msg Archiving $100/pp x (5)500 - TR542640543001Travel/Mileage 3,000 Mileage, Meals, Airfare, Car rental, Lodging - (5) staf TR542640545003Equipment Rental17,000 Bucket truck rental generator Compressor, TR542640545007Interfund Vehicle Lease - Traffic 5,000 ghting485,000 TR542630547001Street Li Yearly increase due to added lighting w/ city growth - - now being replaced with LED Page 8 of 10 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Street Fund budget worksheet 2025 Street Fund2025 Line Item Detail Proposed 101Budget Street TR542640548001Traffic Control Devices- Repair & Maint56,500 Failure25,000 - Equipment testing, calibrating, repair1,500 - Unknown crashes30,000 - TR542640548003Vehicle Service - Repair & Maint7,000 External vehicle repairs 4,000 - bucket truck - tire replacement1,500 - bucket truck certification & inspection1,500 - TR542640548031Software Licenses & Maintenance35,432 Synchro plus SimTraffic (upgrade 2025)3,075 - Miovision (renewals in 2025) (60 intersections)10,000 - Qfree (Maxiew) - traffic signal mgmt per year 14,500 - FMX Management4,000 - Bluebeam - renewal $189/yr x 3567 - Bluebeam - renewal $189/yr x 21,600 - Autocad ES - renewal $840/yr x 1840 - Sidra - Roundabout analysis 350 - Generic500 - TR542640549001Subscriptions - 2,500 Manual: ITE Trip Generation - Every 3-4 yrs. Next Check = 2025 $1,1501,500 Manual renewals1,000 - Highway Capacity Manual (recheck 2026)0 TR542640549002Memberships & Professional Licenses55,710 SRTC - VISUM membership3,600 - SRTMC Management Fees15,000 - SRTC Membership (based on City's population)35,000 - Transportation Professional Cert Board PTOE315 - - Every (3) yrs Jerremy = 2024, Ryan = 2025 2 PE Licenses $125 (2 yr renewal)125 - Odd yr: Jerremy Even yr: Ryan TRB (Transportation Research Board)300 - ITE 660 - ASCE270 - IMSA340 - IMSA Signal Tech Certification - $100/3yrs100 - - Ryan 2025, Bob 2026 , Brian 2027 TR542640549004Registrations5,475 5 staff @ $500 2,500 - Fiber Optic Training2,600 - ITS America (2026)0 - BNSF75 - Flagging300 - Page 9 of 10 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Street Fund budget worksheet 2025 Street Fund2025 Line Item Detail Proposed 101Budget Street TR594440563003Traffic Control Improvements100,000 Capital improvments - Street light replacements - Intergovernmental Services TR542640546059Street Maintenance-County405,000 Signals50,000 - Signs105,000 - Striping150,000 - Legends100,000 - WSDOT Maintenance Contract STREET - Roadway Maintenance SD542300546065-135,000 SNOW (Pines, Trent) WT542660541015-135,000 TRAFFIC TR542640546065-70,000 Signal / Illumination60,000 Street light replacement: 2022 - 2025 labor0 Contingency10,000 7,314,582 Total: Page 10 of 10 BUD-3EFFECTS OF PERSONNEL OR WORK PROGRAM CHANGES DUE TO CUTS IN DEPARTMENT SERVICES Department Name Program Fund No. Public WorksStreet Program101 Describe the effects on service levels of changes in personnel or work program due to budget cuts To provide a budget decrease from the adopted 2024 budget that will accomodate the Council's direction with law enforcement services, several programs have been eliminated or services reduced. Winter Operations Winter operations are proposed to have a reduction in services that will result in a reduction in budget by $345,000. First, to accomplish this reduction, contracted sidewalk snow removal services will be reduced by approximately 1/3. The reduciton in sidewalk snow removal services means the City will only meet its minimim goals for removal, closely monitoring snow accumulation and only addressing snow removal when necessary. Second, contracted winter snow services will be reduced. The 2025 winter snow services budget has been developed to make sure minimum services are provided along with no more than 2 "full-city" snow removal operations. Should more than 2 "full-city" snow removal operations be necessary, funds will need to be transferred from the City's emergency fund. Local Streets Program For the 2025 budget, the City's on-going Local Streets Programs will be eliminated as a regular, recurring, operation of the Street Program. Should the Council plan for specific non-recurring funds, staff will implement portions of the program as allowed. Total Cost of Reduction(Itemize by line-item detail only) Personnel Services BARS NumberBudget Reduction Local Streets Program Local Streets Program - WagesLS542100510000$ 66,542 Local Streets Program - Benefits/Taxes/Etc.28,352LS54210052000X$ TOTAL94,894$ Materials and Services Winter Operations Contracted Winter/Sidewalk Snow RemovalWT542660541011$ 35,000 Winter Snow ServicesWT542660541012$ 310,000 TOTAL345,000$ Equipment TOTAL-$ Other Local Street Program (Multiple Line Items)LS542100$ 1,579,560 TOTAL1,579,560$ Total Reduction2,019,454$ City of Spokane Valley 6/5/2024 ))))))))) 250250577 ((( 7,5002,6503,275 ((( 10,000 ( 327,780206,261 (( from 2024 t e g Bud t e g mendedProposedDecrease Bud A 0000000000000000 ctual A Page 1 of 2 ctual A 06487331,5001,5000001,0652,5002,500000003,0003,000 2642852904504500 2,11411,03377,09712,70012,70002,7204,8714,8995,0007,5002,5007,5159,62610,30110,50011,000500 14,92231,533102,74344,70037,200 ctual 331,944375,710658,4671,349,3221,598,880249,558 20212022202320242025Increase/ A 1,160,5701,297,4751,471,0342,435,3172,229,056 ) P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Stormwater budget worksheet 2025 t s s istration0252111000 ital - 2.15 FTEs g es001,088000 p e00010,00010,0000 roll Taxes and Benefits00104000 Service 8114,5794,3614,64910,25010,000 g g y y 9311097657010,59010,020 t g Usa y e/Meals0752,6624,0004,0000 g Supplies07311,6355005000g g y & Bindin Equipmeng r ement Fund y es227,206259,601456,929934,2511,118,765184,514 istrations6,6664231,6033,8456,8953,050 g roll Taxes and Benefits104,738116,109196,679415,071480,11565,044 al Notices076 g g y g dvertisin A es g artment p roll Taxes / Benefits y ee Count - 11.98 FTEs y lies lo es / Pa p g pp Stormwater Fund - 9.83 FTEs, Stormwater Ca Public Works DeFund #402 - Stormwater ManaEm(RECURRING ACTIVITY Wa SW531000510000WaSW531000510900Overtime003,667000SW531000511000Temp/Seasonal WaSW53100052000XPaSW53100052100XTemp/Seasonal Pa Su SW531000531004Publications003,76310,0000SW531000531004OperatinSW531000531006SafetSW531000531008Repair & Maintenance SupplieSW531000531009Janitorial Supplies0201SW531000531010Vehicle Maintenance SupplieSW531000532001Fuel5,1238,4908,97610,00010,0000SW531000535001Small Tools & Minor Equipment4,9655,5595,6405,0005,0000 Other Services & Char SW531000541003ESRI ARC / GIS14,1615,36719,17226,65024,000SW531000541005Professional Services022,79112,4180100,000100,000SW531000541017SW531000541018LeSW531000541020Decant FacilitSW531000541021Janitorial Services2,5363,1085, 8585,5006,7221,222SW531000541024Inland Empire UtilitSW531000541047Private stormwater maintenance1,021,3321,137,0901,208,1952,216,5251,888,745SW531000542002Telephone Service470SW531000542003Cell Phones2,1132,3132,8633,8355,5751,740SW531000543001Travel/MileaSW531000544003Taxes and Assessments4804541,2395001,250750SW531000545003Equipment Rental02,6002,5163,0003,0000SW531000545007Interfund Vehicle Lease6,7506,7506,75013,00013,0000SW531000547001ElectricitSW531000547002Water & Sprinkler44,41648,41564,07858,00064,0006,000SW531000547003SeweSW531000547004Waste Disposal34,47432,73434,23741, 00041,0000SW531000547005Television Services48149684000SW531000548001Repair & Maintenance Services6,64410,95580,01314,10013,850SW531000548002Copier Maintenance11478741501500SW531000548003Vehicle Service - Repair & MainSW531000548031Software Licenses & Maintenance5,4665,5596,4883,8676,0562,189SW531000549001Subscription2,3032,4623,5173,2750SW531000549002Memberships1363126063,0002,423SW5310005 49003PrintinSW531000549004ReSW531000549006Miscellaneous Services07451,26980085050SW531000549018Vehicle License & ReSW531000549025Professional Licenses038 from 2024 t e g Bud t e g mendedProposedDecrease Bud A increase = 0.92% y 0000000000000000 Activit g Total budget increase = 0.65% ctual A Page 2 of 2 Total Recurrin ctual A 013,14434,96900000134,9381,500,0001,500,000000717,411000 3,122088,4410007,9400 42,22243,14945,64048,00048,000042,22243,14945,64048,00048,0000 ctual 420,654464,5361,427,8521,650,0001,650,0000 20212022202320242025Increase/ A 1,549,6581,747,8672,277,8843,877,3393,913,13635,7971,970,3122,212,4033,705,7365,527,3395,563,13635,797 n k to Missio ys ) y P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Stormwater budget worksheet 2025 t (1/2 cost) e Improvements176,9666,696393000 y g y & Equipmen e / Capital Outla ital - 2.15 FTEs y g p Activit g Activit g t ue Ave. Preservation0102,2982,124000 g Machiner y Permi Dut gy ement Fund y g Total Recurrin#340 - 8th Ave Sidewalk - Coleman to Par Total NonrecurrinTotal Stormwater Fund artment p s y A ee Count - 11.98 FTEs y overnmental Services log ital Outla p p Stormwater Fund - 9.83 FTEs, Stormwater Ca Public Works DeFund #402 - Stormwater ManaEm(Inter SW531000546071EcoloNONRECURRING ACTIVITY Ca SW531000541040Watershed Studies37,24269,16223,044150,000150,0000SW531099541005Stormwater Comprehensive Plan0272,923SW594310561000Land Acquisition25,0000252,835000SW594310564005HeavSW594319564005Generator for Maintenance Shop SW595400563000Construction - Draina2925954W#292 - Mullan Preservation - Broadwa3005951W#300 - Pines & Mission Intersection Improvement468855,2000003095954W#309 - Barker Homes Local Access Streets5,9072283145954W#314 - Balfour Park Fronta3255954W#325 - 2021 Local Access Streets: S Park Rd164,00903345954W#334 - Spra340595440004020#345 - Park Rd Sidewalk - Nora to Baldwin00161,9700003465951W#346 - Bowdish Sidewalk - 12th to 22nd006,527000 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Stormwater budget worksheet 2025 Stormwater Fund 2025 Line Item DetailProposed 402Budget Wages 9.83 FTE's SW531000-510000 1,118,765 5Aaron, Adam, Chad P, Cory, GIS Analyst .90Brant .60Pete, CPW Liason .50Dan .30Eng Tech 1 .25Chad R., John, Tyson, Wes .23GIS (.77 = Econ Devl) .20Sr Eng-Storm .10Candice, Glenn, Kelly, Kristin, Sr Eng-CIP CIP-Storm.70Eng Tech 1, Sr Eng-Storm CIP-Storm.15Allen, Dana, Don, Tom A, Tyler SW531000-52000XPayroll Taxes and Benefits480,115 -FICA, Medicare, L&I, PERS SW531000-531004Operating Supplies500 -Paint - marking for 811 SW531000-531006Safety Equipment1,500 -Storm / Maint Shop (50/50)500 -vests, glasses, hardhats ..1,000 SW531000-531008Repair and Maintenance Supplies12,700 -Storm / Maint Shop (50/50)2,500 -Supplies for Revival, (split 50/50 w/ Street)200 -Storm only - lids, grates10,000 SW531000-531010Vehicle Maintenance Supplies7,500 -Internal repairs for 5 vehicles -Supplies for vehicles SW531000-532001Fuel10,000 Fuel for (5) vehicles Storm / Street - .55-202: 2009 Ford F-550 .55-227: 2022 Ford F-550 -Storm 1.05-241 - 2023 Ford F-150 1.06-400 - 2011 Ford F-250 1.06-402 - 2014 Ford Escape SE 1.06-403- 2023 Ford F-150 SW531000-535001Small Tools & Minor Equipment5,000 -Includes testing equipment, signs, locks Page 1 of 6 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Stormwater budget worksheet 2025 Stormwater Fund 2025 Line Item DetailProposed 402Budget SW531000-541003ESRI / ARC GIS 24,000 Cost $89,842.25. Use $90,000 for the split - Eng Gen - 20% Eng Devl - 15% Planning - 25% Storm - 20%18,000 Econ Devl - 20% Pictometry Tiles - every even yr $3,0000 - - 50% Storm / 50% ED ** Permit ctr uses a lot (imagery 9-12 mo out of date) Skywatch - $6,000 for each request6,000 - 1x cost/yr, for ciitywide high res real-time imagery SW531000-541005Professional Services100,000 -Surveying25,000 -Material Testing10,000 -Planning and Pre-design, geotech65,000 SW531000-541017Advertising2,500 -RFQ / RFP's SW531000-541020Decant Facility Usage10,000 -This relates to the O & M fees for the use of the facility and disposal cost. WSDOT to bill us SW531000-541021Janitorial Services - Euclid Facility6,722 Storm / Maint Shop (50/50) Cleaning company - Environment Control - 2024: $1047/mo , $12,564/yr 13,444. 7% increase due to prevailing wages SW531000-541024Inland Empire Utility - 81110,000 - Fee only when a Storm structure area needs locate SW531000-541047Private (Contracted) Stormwater Maintenance1,888,745 Emergency Cleanup / On Call (Geiger)35,000 - - $70,000 - 22-039, effective thru 9/2026 - 50% St / 50% Storm ROW Maintenance (Revival or other)125,000 - - $250,000 - - may also be used at times by Parks, Homeless - 50% St / 50% Storm Emergency Spills / On Call (Able Cleanup)3,750 - - $5,000 - Exp end of year - 25% St / 75% Storm Page 2 of 6 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Stormwater budget worksheet 2025 Stormwater Fund 2025 Line Item DetailProposed 402Budget 10,000 - Emergency Services / On Call (Senske) - $20,000 - Year to year contract - 50% St / 50% Storm ROW: Landscaping (Senske)130,875 - - $174,500 Contract shared with Parks - 25% St / 75% Storm ROW: Weed spraying (Clearwater)34,264 - - $45,685 - 1 of 3 renewal - 25% St / 75% Storm Street Repair & Maint (New Contract)150,000 - - $1,500,000. Rebids for 2025 - 90% St / 10% Storm Street Sweeping (AAA Sweeping)720,000 - - $750,000. Rebid 2025 - 4% St / 96% Storm Stormwater Improvements350,000 - - $350,000 - 3 of 4 renewal - 100% Storm Vactoring 220,000 - 100% Storm Vegetation Management (Tree trimmng)30,000 - - $60,000 - (A1 = $45k / Trailhead Tree Srv = $15k) - 50% street / 50% storm Yearly 4% increase (allows for same amt of service)72,356 - Calculation: Total contracts x 4% Total Contracts Escalation in service areas - - added landscape areas from projects $10,0007,500 - 25% St / 75% Storm SW531000-542003Cell Phones5,575 Avg price $42.10/mo, $505/yr - 1.0Phones (5.5)2,778 Brant, Cory, Pete, (2) new staff .25John (flip ph), Tyson 252 1.0I-pads (5)2,020 Pete, (4) storm Msg Archiving $100/pp x (5.25)525 - Page 3 of 6 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Stormwater budget worksheet 2025 Stormwater Fund 2025 Line Item DetailProposed 402Budget SW531000-543001Travel/Mileage/Meals4,000 -Mileage, Meals, Airfare, Car rental, Lodging -National conference / State conference SW531000-544003Taxes and Assessments1,250 -Fees and assessments for Maint Facility SW531000-545003Equipment Rental3,000 Storm / Maint Shop (50/50)500 - Storm 1,500 - Port a potties - Decant Facility1,000 - SW531000-545007Interfund Vehicle Lease 13,000 SW531000-547001Electricity 11,000 -Storm / Maint Shop (50/50)8,500 -Irrigation 2,500 SW531000-547002Water & Sprinkler64,000 -Modern, Vera, ESWD#1, SCWD#3, Consolidated, Irvin -irrigated swales & ROW area -lawn turf, vegetation SW531000-547003Sewer (Euclid Facility)450 Storm / Maint Shop (50/50) - Sewer $70-75 / mo SW531000-547004Waste Disposal41,000 Special eductor waste to Grahm Rd (chemicals È)1,000 - Street sweeping waste to WM Grahm Rd facility 40,000 - SW531000-548001Repair & Maintenance Services13,850 Storm - 100% -Misc service repairs7,500 Pumps, fences, gates Storm/Maint Shop - (50/50) Industrial Park Dues - Park Spokane (300/mo)1,800 - Yearly Furnace Cleaned500 - Generator (fuel and load bank test) - $4,,100/yr2,050 - Building Maintenance2,000 - SW531000-548002Copier Maintenance150 -Storm / Maint Shop (50/50) Page 4 of 6 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Stormwater budget worksheet 2025 Stormwater Fund 2025 Line Item DetailProposed 402Budget SW531000-548003Vehicle Service - Repair & Maint3,000 -External vehicle repairs (5) 2,500 -Mr. Carwash500 SW531000-548031Software Licenses & Maintenance6,056 -Hydrocad Software350 -AutoCad C3D (1.5) x $1200 2,950 - C3D: (2) @ $1475 (thru 2026) - New seat (1) @ $3887 -Bluebeam (4) x $189 - changes in 2026756 -Bluebeam (2) new cost 1,600 -Adobe Acrobat Pro x 2 @ $225/ea 250 -Eagle Web Access (Spokane County)150 -Asset Management0 SW531000-549002Memberships / Professional Licenses2,423 Dept of Ecology105 - Waterworks42 - Pesticide56 - Fututre new membershjips500 - APWA - $220220 - IWAC - ID / WA Aquifer Collaborative1,500 - License 125 / each, every other year even/odd0 - - Even: Chad, Adam Odd: SW531000-549003Printing and Binding10,590 -Small Works projects 450 -WSDOT Specs - every even year in Jan (2 X $70)140 -Training publications / materials5,000 -Public education outreach, View5,000 SW531000-549004Registrations6,895 -6.5 staff @ $7504,875 Cory APWA Certified Mgr Training250 -BNSF 150 -CESL (2026 = 1,500, 2027 = $15,000)1,500 -Flagging (majority not due until 2026)120 SW531000-549006Misc Services850 Storm / Maint Shop (50/50) - US Linen & Uniform - 1700/yr - Page 5 of 6 P:\\1. General Governance\\Budget\\2025 Budget\\41000 Engineering\\v1 - Stormwater budget worksheet 2025 Stormwater Fund 2025 Line Item DetailProposed 402Budget SW531000-546071Ecology Permit48,000 Yearly cost of operating under the DOE - - based off the number of housing units - Stormwater engineer will have data for calculation 3,913,136 Total Recurring Expenditures: Nonrecurring Expenditures SW595400-563000Construction - Drainage / Capital Outlays1,500,000 SW531000-541040Watershed / Floodplain Studies150,000 1,650,000 Total Nonrecurring Expenditures: 5,563,136 Total Stormwater Fund: Page 6 of 6 P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 22 Supplemental Budget Requests\\supplemental requests 2025 CITY OF SPOKANE VALLEY, WA 6/11/2024 2025 Budget Supplemental Requests Account NumberAccount TitleDescriptionAmount #001 - General Fund Facilities nPM521599-564005Capital Machinery & Equipment Replace last in-ground vehicle lift 30,000 g Repair & Maint.Replace carpeting at CenterPlace 30,000 nCX575500-548007Buildin Replace wallpaper in the Great Room at nCX575500-548007Building Repair & Maint.CenterPlace 30,000 nTo be determinedReplacement Fund Establish asset replacement fund?? 90,000 Parks & Recreation nCP594759-564001Capital Furniture & Equipment CenterPlace Great Room audio refresh 80,000 80,000 Total General Fund170,000 recurringr0 nonrecurringn170,000 170,000 #402 - Stormwater Fund Temp/Seasonal Wages, Taxes & SW531000-511000/52100X rBenefits Two interns to assist Stormwater program 56,450 nSW594319-564012Capital Computer Software Asset management system for Stormwater 50,000 Recurring licensing costs for asset rSW531000-548031Software Licenses management system 50,000 Total Stormwater Fund156,450 #501 - Equipment Rental & Replacement Fund FM594420-564006Snow Plow replace one snow plow 175,000 Total Equipment Rental & Replacement Fund175,000 Page 1 of 9 BUD-2CAPITAL OUTLAY REQUEST Department Name: ProgramFund No. FacilitiesPrecinct Maintenance001 Description Replace last in-groundlift with a post lift. The City has replaced the other in-ground lift, and removed another one,both being unsafe. The mechanics of this lift are failing and is becoming a safetyhazard. The City needs to replace this lift before it becomes more of a safety issue for the technicians. This lift and the previously replaced post lift can be moved to a new facility in the future should that happen. Section 1: Capital Equipment Request Circle One Replacementyes Unit Cost30,000.00 X Quantity1Total Cost 30,000.00$ Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost30,000.00$ $ 30,000.00 Personnel Cost$ - Materials & Svcs$ - TOTALS$ 0000030,000.00$ 30,000.00 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost $ - Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost0 Personnel Cost0 Materials & Svcs0 TOTALS 0000000 Page 2 of 9 BUD-2CAPITAL OUTLAY REQUEST Department Name: ProgramFund No. FacilitiesCenterPlace Maintenance001 Description Recarpetingfor rooms 205 and 212. These rooms have the original carpeting from 2005, and it is worn, permanently stained and in need of replacement as these rooms are frequently used. These two rooms are areof the last six which are left to have the original carpeting replaced. Section 1: Capital Equipment Request Circle One Replacementyes Unit Cost30,000.00 X Quantity1Total Cost 30,000.00$ Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost$ - Personnel Cost$ - Materials & Svcs30,000.00$ $ 30,000.00 TOTALS$ 0000030,000.00$ 30,000.00 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost $ - Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost0 Personnel Cost0 Materials & Svcs0 TOTALS 0000000 Page 3 of 9 BUD-2CAPITAL OUTLAY REQUEST Department Name: ProgramFund No. FacilitiesCenterPlace Maintenance001 Description The wallpaper in theGreat Room at CenterPlace has water damage, is discolored and has been separating from the walls. We are requesting to have the original wall paper removed and either have it replaced or have the walls in the room refinished and then painted. Staff will evaluate which direction will be the best choice for the funtion of the room and offers the highest value for the building. Section 1: Capital Equipment Request Circle One Replacementyes Unit Cost30,000.00 X Quantity1Total Cost 30,000.00$ Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost$ - Personnel Cost$ - Materials & Svcs30,000.00$ $ 30,000.00 TOTALS$ 0000030,000.00$ 30,000.00 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost $ - Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost0 Personnel Cost0 Materials & Svcs0 TOTALS 0000000 Page 4 of 9 BUD-2CAPITAL OUTLAY REQUEST Department Name: ProgramFund No. FacilitiesVarious Facilities001 Description The proposal is to establish anasset replacement fund. There are several high ticket assets that need to be replaced in the next five years: ¤The chiller system at CenterPlace is 20 years old and needs to be replaced. The refrigerant in the chiller is no longer being produced. The longer we wait replace this, the more expensive the refrigerant is going to be. This will also replace the pump for the chiller as well. The cost is estimated to be $500,000. The updated system will provide better energy efficiency which is part of the clean energy act. The updated system will ¤The boilers at CenterPlace also needs to be replaced. The cost is estimated at $700,000. provide better energy efficiency which is part of the clean energy act. ¤The City needs to conduct an audit at Centerplace and an energy management plan to identify improvements to meet the Clean Building requirements. ¤Other equipment as identified as the facilities age. Section 1: Capital Equipment Request Circle One Replacement of Equipment Unit CostX QuantityTotal Cost -$ Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost$ - Personnel Cost$ - Materials & Svcs$ - TOTALS $ -$ - $ -$ -$ -0$ - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost $ - Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost0 Personnel Cost0 Materials & Svcs0 TOTALS 0000000 Page 5 of 9 BUD-2CAPITAL OUTLAY REQUEST Department Name ProgramFund No. Parks & RecreationCenterPlace001 Description Great Room Audio System Refresh -Add rear speakers to room -Replace outdoor speakers -Add audio output for livestreaming and recording -System Programming Section 1: Capital Equipment Request Circle One ReplacementAddition Unit CostX Quantity=Total Cost -$ Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost$ - Personnel Cost$ - Materials & Svcs$ - TOTALS$ -$ -$ -$ -$ - $ -$ - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost 80,000.00$ Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost$ 50,000.00 Personnel Cost$ - Materials & Svcs$ 30,000.00 TOTALS$ -$ -$ -$ -$ - $ 80,000.00-$ Page 6 of 9 BUD-1JUSTIFICATION FOR PERSONNEL OR WORK PROGRAM CHANGES Department NameProgramFund No. Public WorksStormwater Utility402 Reason for changes in personnel or work program Seasonal Interns (2):The newly adopted "enhanced" stormwater program requires additional assistance for field documenting the City's storm system as well as inspecting facilities. The City, under the current National Pollution Discharge Elimination Permit (NPDES) and Underground Injection Control (UIC) program, is responsible for documenting and inspecting all stormwater facilities, public and private, within its jurisdiction. Within the City, there are over 20,000 public stormwater facility elements (swales, drywells, inlets, culverts etc.), as well as approximately 12,000 private structures (swales, drywells and inlets). There are no associated material or equipment needs for the proposed interns. Costs for the interns will be borne 100% by the Storwater Utility, Fund 402. Historically, the Stormwater Utility employed 2 interns every year until 2020 (COVID). Total Cost of Change(Itemize by line-item detail only) Budget Personnel Services BARS Number Year Estimated Cost Stormwater Interns (2)51100052100X2025$ 56,450 SW531000 2026$ 58,708 2027$ 61,056 2028$ 63,499 (Costs escalated by 4% per year)2029$ 66,039 TOTAL$ 305,751 Materials and Services 2025 2026 2027 2028 2029 TOTAL0 Equipment 2025 2026 2027 2028 2029 TOTAL0 Other 2025 2026 2027 2028 2029 TOTAL0 Revenue Offset Budget Year 2025Total Cost$ 305,751.41 2026 $ - 2027Less Revenue Offset 2028 2029Net Cost$ 305,751.41 TOTAL0 Page 7 of 9 BUD-1JUSTIFICATION FOR PERSONNEL OR WORK PROGRAM CHANGES Department NameProgramFund No. Public WorksStormwater Utility402 Reason for changes in personnel or work program Asset Management System:In 2024, the City continued evaluating asset management and work order systems, ultimately implementing a work order system for most departments. The stormwater utility, in order to meet National Pollution Discharge Elimination Permit (NPDES) and Underground Injection Control (UIC) program requirements, would benefit from a true GIS-based asset management system. Stormwater Utility staff have evaluated several GIS-based asset mangement sytstems to determine if there are systems that meet the City's need, and fortunately, there are several that do. This Supplemental Budget Request would provide funds for developing a Request for Proposal (RFP) from vendors from which the City could choose a provider. During the RFP process, additional City departments will again be consulted to determine their desire to participate in a GIS-based asset management system. Preliminary discussions in 2024 indicated that there was limited interest in a City-wide system. Total Cost of Change(Itemize by line-item detail only) Budget Personnel Services BARS Number Year Estimated Cost 2025$ - 2026$ - 2027$ - 2028$ - (Costs escalated by 4% per year)2029$ - TO$ TAL- Materials and Services Asset Management Implementation5480312025$ 100,000 SW531000 2026$ 50,000 2027$ 50,000 2028$ 50,000 2029$ 50,000 TOTAL$ 300,000 Equipment 2025 2026 2027 2028 2029 TOTAL0 Other 2025 2026 2027 2028 2029 TOTAL0 Revenue Offset Budget Year 2025Total Cost$ 300,000.00 2026 $- 2027Less Revenue Offset 2028 2029Net Cost$ 300,000.00 TOTAL0 Page 8 of 9 BUD-2CAPITAL OUTLAY REQUEST Department Name:Program: Fund No. Public Works - StreetsGeneral Government501 Description Snowplow Truck #208 -Replacement In the City's Snow Plow Fleet Program, Snow Plow Truck #208, a 1997 vehicle acquired by the City in 2009, is slated for replacement in 2025. Unfortunately, the Fleet Manager has determined that this vehicle has outlived it's useful life. During the 2024/2025 winter season, there were significant expenditures just to keep it operable and useable. The replacement plow, unlike the previous replacements, this replacement will be a single rear axle unit, rather than a dual rear axle unit. The single rear axle unit is preferable for use on the valley floor collector and local roads as its manuverability is better. Overall, the Fleet Manager has determined that the Snow Plow Replacement Program requires a new replacement vehicle every year as the fleet is significantly aged. This Replacement Program is outlined in the adopted 2024 budget, Fund 501. There is no associated increase to maintenance and fuel costs as this is a replacement vehicle. Section 1: Capital Equipment Request Circle One ReplacementAddition Unit Cost175,000.00 X Quantity1Total Cost 175,000.00$ Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost 150,000- - - - - 150,000 Personnel Cost- - - - - - - Materials & Svcs 25,000 25,000 TOTALS 175,000- - - - - 175,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost $ - Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost0 Personnel Cost0 Materials & Svcs0 TOTALS 0000000 Page 9 of 9 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 11, 2024 Department Director Approval: Check all that apply: consent old business new business public hearing information admin. report pending legislation executive session AGENDA ITEM TITLE: Review of Potential and Pending Projects Worksheet GOVERNING LEGISLATION: n/a PREVIOUS COUNCIL ACTION TAKEN: Council last discussed the Potential and Pending Projects Worksheet at the December 19, 2024 Council meeting. BACKGROUND: Each year the City prepares an annual budget and in the 2025 Budget development cycle Council will ultimately have an opportunity to discuss the budget on eight separate occasions beginning with the June 11, 2024 Budget Workshop and ending with the scheduled November 12, 2024 budget adoption. As part of this process Council discusses the Potential and Pending Projects worksheet and prioritizes how money in Capital Reserve Fund #312 should be allocated, if available. OPTIONS: Council discretion. RECOMMENDED ACTION OR MOTION: No recommended action at this time. BUDGET/FINANCIAL IMPACTS: This is one of the multitude of discussions that are part of the budget development process that will conclude with Council's scheduled November 12, 2024 adoption of the 2025 Budget STAFF CONTACT: John Hohman, City Manager, and Chelsie Taylor, Finance Director ___________________________________________________________________________ ATTACHMENTS: Potential and Pending Projects Worksheet 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 CityÓs 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 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. P:\\Finance\\Budgets\\2025 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2024 06 11 Budget Workshop\\Tab 25 Fiscal Policies\\2025 fiscal policies for 2024 06 11 Budget Workshop.docx