2024, 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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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Bud
t
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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
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Bud
A
increase = 0.92%
y
0000000000000000
Activit
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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