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Ordinance 24-015 Adopting 2025 Budget
CITY OF SPOKANE VALLEY SPOKANE COUNTY, WASHINGTON ORDINANCE NO. 24-015 AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY, WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2025 THROUGH DECEMBER 31, 2025; APPROPRIATING FUNDS; ESTABLISHING SALARY SCHEDULES FOR ESTABLISHED POSITIONS; AND OTHER MATTERS RELATING THERE, TO. WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of Spokane Valley at least 60 days before the beginning of the City fiscal year beginning 3anuaty 1, 2025 and ending December 31, 2025; and WHEREAS, the City Manager, in consultation with the Finance Director and department Beads, has prepared and placed on file with the City Clerk a preliminary budget, together with an estimate of the amount of money necessary to meet the expenses of the City including payment of outstanding obligations; and WHEREAS, notice was posted and published for public hearings held on September 17, October 15, and November 19, 2024. The City Council met and invited public comment in the City Council Chambers during each public hearing; and WHEREAS, proper notice was given and the preliminary budget was filed with the City Clerk October 8, 2024; and WHEREAS, the City Council desires to adopt the 2025 budget, including all allowances, and an appropriation for each fund; and WHEREAS, the City of Spokane Valley property tax levy in 2024 for collection in 2025, will be $14,081,000, which represents a 0% increase in the 2025 levy. This levy is exclusive of additional revenue resulting from new construction, improvements to property, any increase in the value of State assessed property, any annexations that have occurred, and refunds made. NOW, THEREFORE, the City Council of the City of Spokane Valley do ordain as follows: Section 1. Adoption of 2025 Budget. The budget for the City of Spokane Valley for the year 2025 is adopted at the fund level. The final budget for 2025 is attached hereto, and by this reference is incorporated herein pursuant to RCW 35A.33.075. For summary purposes, the total estimated appropriations for each separate fund, plus the aggregate total for all such funds, is set forth as follows: Ordinance 24-015 Adopting 2025 Budget Page I of 3 ✓r' Jl -. EsllmatQd � - ��E[y��y�1M� '. // ..�^ . ..:.... [ce,, ...... General Fund 001 38,854,888 63,655,300 64,767,744 64,767,744 37,742,444 Street Fund 101 4,068,681 9,362,900 13,431,581 9,250,085 4,181,496 Paths & Trails Fund 103 57,820 10,300 68,120 0 68,120 HoteVWtel Tax- Tourism Facilities Fund 104 2,018,390 7990,000 2,808,390 0 2,808,390 Hotel/Nlotel Tax Fund 105 228,031 920,000 1,148,031 923,000 225,031 Solid Waste 106 1,194,636 320,000 1,614,635 119,289 1,395,347 PEG Fund 107 230,911 60,000 290,911 73,000 217,911 Affordable & Supportive Housing Sales Tax Fui 108 1,008,632 215,000 1,223,632 0 1,223,632 Tourism Promotion Area Fund 109 300,740 1,300,000 1,600,740 1,275,000 325,740 Homeless Housing Program Fund 110 126,547 290,000 416,647 344,000 72,547 Transportation Benefit District Fund 111 0 2,765,000 2,785,000 2,785,000 0 CenterPlace Operating Reserve Fund 120 300,000 0 300,000 0 300,000 Service Level Stabilization Fund 121 6,339,854 288,000 6,627,864 0 6,627,854 Winter Weather Reserve Fund 122 554,568 15,000 569,568 500,000 69,568 LTGO Bond Debt Service Fund 204 0 970,950 970,950 970,950 0 REET 1 Capital Projects Fund 301 5,382,127 1,700,000 7,082,127 1,728,150 5,353,977 REET 2 Capital Projects Fund 302 4,585,809 1,775,000 6.360.809 1,891,950 4,468,859 Street Capital Projects 303 1,969,355 6,488,645 8,458,000 6,488,645 1,969,355 Park Capital Projects Fund 309 292,768 1,861,761 2,154,519 1,861,761 292,758 Civic Facilities Capital Projects Fund 310 20,474 1,200 21,674 0 21,674 Pavement Preservation Fund 311 2,178,144 3,888,411 6,066,555 2,050,000 4,016,555 Capital Reserve Fund 312 12,508,315 650,000 13,158,315 4,990,123 8,168,192 Railroad Grade Separation Projects Fund 314 346,494 41.241.197 41,587,691 41,241,197 346,494 Transportation Impact Fees Fund 315 1,437,793 430,000 1,867,793 0 1,867.793 Economic Development Capital Projects Fund 316 0 0 0 0 0 84,004,967 139,018,664 185,281,187 141,259,894 81,763,737 �stimaied 1:&timatect t3eginn[ng � �ndin� urtdItorktttg Teal Ylfoxking Wurltin Ga tat �uriils.. ..: No: ....::Ca [tgt ..Revenues... Sources, . " . rii " nations Ca lfal ... . Stormwater Management Fund 402 Aquifer Protection Area Fund 403 Equipment Rental & Replacement Fund 501 Risk Wnagement Fund 502 Public Safety Equipment Replacement Fund 503 Passthrough Fees & Taxes 632 Total of all Funds 3,552,819 6,260,000 9,812,819 5,692,821 4,119,998 1,055,248 20,000 1,075,248 1,000,000 75,248 1,164,922 579,700 1,744,622 185,000 1,559,622 340,325 904,800 1,245,125 900,000 345,125 1,473,722 473,722 1,947,444 0 1,947,444 0 600,000 600,000 600,000 0 7,587,036 8,838,222 16,425,258 8,377,821 8047,437 91,592,003 147,856,886 201,706,445 149,637,715 89,81i,174 The total balance of all funds appropriated for 2025 is $149,637,715. Section 2. Transmittal of Budget. A complete copy of the budget as adopted, together with a copy of this Ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations in the Office of the State Auditor and to the Association of Washington Cities. Section 3. Severabjlity. If any section, sentence, clause or phrase of this Ordinance shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this Ordinance. Section 4. Effective Date. This Ordinance shall be in fill force and effect five days after the date of publication of this Ordinance or a summary thereof in the official newspaper of the City, Ordinance 24-015 Adopting 2025 Budget Page 2 of 3 PASSED by the City Council this 19th clay of November, 2024. Q�4� 0� Pam Haley, Mayo ATTES : Marci Patlerson, City Clerk Approved As To Form: Office/ ' the City ttorney Date of Publication: 11 - 2(- 2(24 Effective Date: 12 - 04 - 202 Ordinance 24-015 Adopting 2025 Budget Page 3 of 3 r ■ SPOT V il ley T, tis pay -- i ft i'lte-ntM(-,r-, 11,E Clan,. Table of Contents City of Spokane Valley, Spokane County, Washington Council Budget Goals and Fiscal Policies...................................................... ........................... 1-2 City Manager's Budget Message............................................................................................... 3-8 Finance Director's Message - About the 2025 Budget and Budget Development Process ..... 9-12 Funds and Revenues................................................................. .........13-26 CityOverview,... ..................................................................................................................... 27-32 Department and Division Descriptions .............................. .................................................... .33-72 BudgetSummary................................................................................................................... 73-86 Revenuesby Fund and Type ..................................................... ............................................ 87-94 Expenditures by Fund and Department.................................................................................95-98 General Fund Department Changes from 2024 to 2025......................................................99-101 #001- General Fund- Expenditures by Department by Type CityCouncil.........................................................................................................................102 CityManager.......................................................................................................................102 City Attorney............................................................ ...103 CityServices.......................................................................................................................103 PublicSafety.......................................................... ........ ............................................. 104-106 DeputyCity Manager..........................................................................................................107 Finance................................................................................................................................108 HumanResources..............................................................................................................109 InformationTechnology.......................................................................................................109 Facilities.......................................................................... ................................110 PublicWorks .................. ...................................................... ........................................ 111-113 EconomicDevelopment......................................................................................................114 PlanningDivision.................................................................................................................115 Parksand Recreation ....................... ......................................................... .................. 116-119 GeneralGovernment....................................................................................................120-122 Special Revenue Funds #101 - Street Fund ................................ ....................................................................... 123-124 #103 - Paths & Trails Fund.................................................................................................125 #104 - Hotel 1 Motel Tax —Tourism Facilities Fund..............................................................126 #105 - Hotel 1 Motel Tax Fund.............................................................................................126 #106 - Solid Waste Fund................................................................................. ....127 Table of Contents Continued #107 - PEG Fund ....................................................... #108 - Affordable & Supportive Housing Sales Tax... #109 - Tourism Promotion Fund ................................ #110 - Homeless Housing Program Fund .................. #111 - Transportation Benefit District Fund ............... #120 - CenterPlace Operating Reserve Fund............ #121 - Service Level Stabilization Reserve Fund ...... #122 - Winter Weather Reserve Fund ....................... Debt Service Funds #204 - Limited Tax General Obligation (LTGO) Fund ................................................128 ................................................128 ................................................129 ................................................129 ................................................130 ................................................130 .............................I..................131 ................................................131 ............. ................ I .........I.......132 Capital Projects Funds #301 - REET 1 Capital Projects Fund .................................... #302 - REET 2 Capital Projects Fund .................................... #303 - Street Capital Projects Fund.. ............ ........................ #309 - Parks Capital Projects Fund ....................................... #310 - Civic Facilities Capital Projects Fund .......................... #311 - Pavement Preservation Fund ..................................... #312 - Capital Reserve Fund ................................................. #314 - Railroad Grade Separation Projects Fund .................. #315 - Transportation Impact Fees Fund ............................... #316 - Economic Development Capital Projects Fund........... Enterprise Funds #402 - Stormwater Management Fund ........................ #403 - Aquifer Protection Area Fund ............................ Internal Service Funds #501 - Equipment Rental & Replacement Fund......... #502 - Risk Management Fund .................................. #503 - Public Safety Equipment Replacement Fund , #632 - Passthrough Fees & Taxes Fund ................... Capital Expenditures for 2025........................................................... FTE Count by Year — 2015 through 2025......................................... Appendix A, Employee Position Classification and Salary Schedule Glossary of Budget Terms................................................................. Ordinance Adopting the 2025 Budget ............................................... ...133 ...............................134 .................................135-136 ....................................137 ........................................138 ........................................ 139 ............................... I ... I .... 140 ........................................141 ........................................142 ........................................142 .............143-144 ........I.....145 ........ ........................146-147 ....................................147 ......................................148 ......................................149 ...............................150 ....I..........................151 ............................152 ........... .................... ....156-158 Council 2025 Budget Goals 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 homelessness in Spokane Valley. 6. Expand homeownership opportunities so more local people own homes. 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 the assessed value of the property. The City of Spokane Valley carries an exceptionally low debt burden and currently utilizes only 0.69% of its total debt capacity, and more importantly, only 3.45% of non -voted bond capacity. 6. Strive to prioritize spending in the annual budget process and minimize the mid -year addition of projects and appropriations. Financial Objectives The city's financial objectives are: 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 the 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 the 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 2025 property tax assessment at a level to support ongoing City operations. For the 2025 levy, we anticipate this will result in a levy of $13,806,000 plus an estimated new construction of $275,000 for a total levy of $14,081,000, 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. Dear Spokane Valley Citizens, Mayor and City Council, I'm honored to present the 2025 annual budget message. The 2025 Budget continues to follow the sound financial path that was collectively developed by current and previous City Councils and City Managers. This has been another challenging year of record inflation, continued increased energy and food prices, ongoing world conflicts and uncertainty about where the economy is headed. However, the City has a long history of making prudent financial decisions dating back to our 2003 incorporation. We have consistently engaged in responsible budgeting, including realistic revenue projections, controlled spending, limited the growth of city programs and have adhered to key conservative fiscal policies. We are delivering a budget that will allow the City to continue to deliver status quo levels of service throughout 2025 while at the same time financing our aggressive capital improvement program. Providing essential services and allocating sufficient resources to the Council priorities is a significant part of the effort that both the Council and staff put into developing our annual Operating and Capital Budgets. 2025 Budget Highlights Moderate Growth in Recurring General Fund Expenditures Investing in the essential core services identified by the Council and community is the foundation of the programs and related expenditures included in this budget. Similar to the trend experienced in most jurisdictions, we find that the cost of providing these services often increases at a faster rate than the moderate growth we see in the underlying tax revenues that support them. With that said, however, city staff and Council collectively strive to meet the challenge of continuing to provide historic levels of service and we will again meet this challenge in 2025. Increases at the point of budget adoption over the past nine years have been; 12 10 8 6 4 2 0 ■ Revenue%Increase ■ Expenditure% Increase 2017 2018 2019 2020 2021 2022 2023 2024 2025 3 The years coming out of the COVID-19 pandemic saw unprecedented increases in revenues, particularly sales tax revenues, due primarily to federal stimulus dollars as well as high inflation combined with strong consumer spending. However, 2024 has seen a cooling in revenues as stimulus savings have dried up, and consumers have started pulling back on spending as they are faced with continuing high inflation. In 2025, the City is seeing recurring revenue growth fail to keep pace with the growth in ongoing costs. Staffing Levels The funded full-time equivalent employee (FTE) count will decrease 2.00 from 118.25 in 2024 to 116.25 in 2025. This includes: A decrease of three vacant positions, including a Senior Engineer in Public Works Engineering, an Office Assistant in Building and a Maintenance Worker in Parks and Recreation, that are not funded due to budget constraints in the General Fund. • An increase of one new Public Safety Coordinator position included as part of the first phase of increases to Law Enforcement -related positions approved by the Council in February 2024. The FTE count allocated among city funds is as follows: Difference I�PctsE I NMenndixf Posifons . Posi oas Poiffla�ns .�::2025. General Fund #001 84.120 (0.750) 1.00 (3.00) 81.370 (2.75) Street O&M Fund #101 10.825 (0.575) 0.00 0.00 10.250 (0.57) Solid Waste Fund #106 0.000 0.250 0.00 0.00 0.250 0.25 Street Capital Projects Fund #303 11.93 0.475 0.00 0.00 12.400 0.48 Stormwater Fund #402 8.53 1.300 0.00 0.00 9.830 1.30 Stormwater Capital Projects #4021#403 2.85 (0.700) 0.00 0,00 2,150 (0.70) 118.25 0.00 1.00 (3.00) 116.25 (2.00) The personnel costs for the 81.37 FTEs charged to the General Fund represent just 20.78% of recurring expenditures. Considering the City contracts for police services and are served by Fire and Water Districts as well as a Library District, for a city of our size, we operate substantially below the normal employee count and consequently at a significantly reduced payroll cost relative to many cities across the country. Spokane Valley staff levels average about one employee for every 936 citizens (= population of 108,800 per the Office of Financial Management population estimate 1116.25 FTEs) while comparably sized cities in the State of Washington have a much higher ratio of employees to citizens. Since incorporation, the City has taken a conservative approach to adding new staff and continues to have the lowest per capita employee count of any Washington state city with a population of 50,000 or greater. By all comparisons, the City of Spokane Valley continues to be a lean, productive city government. Public Safety Costs Over the years, the Council has consistently committed to the maintenance and, at times, enhancement of public safety service levels and this is again reflected in the 2025 Budget. Public safety costs, including law enforcement, courts, prosecution, public defense and jail -related services, represent the city's primary operating expenditure and total $40,167,009, a 13.94% increase over the 2024 Amended Budget. The following observations are noteworthy about the public safety budget: • Represents 63.51% of the 2025 General Fund recurring expenditure budget ($40,167,009 1 $63,236,092). • Is equivalent to 285% of anticipated 2025 property tax collections ($40,167,009 ) $14,081,000). In other words; if property taxes were to double, they alone would not be sufficient to cover Spokane Valley's public safety commitment. In 2023, the City initiated a review of the Police Department staffing needs. In February 2024, the City Council committed to funding 12 new Law Enforcement -related positions as a first phase in meeting the staffing needs identified in the study. Cuts of 5.46% were made across all other General Fund departments to accommodate the new positions in the 2025 Budget, along with the elimination of the General Fund subsidy to the city's street maintenance program, which was made possible through the implementation of a new Transportation Benefit District and vehicle license fee. Conversations on how to implement the remaining recommended positions will continue into the 2026 Budget cycle. Pavement Preservation Some may question paving roads that "don't look so bad." However, the best time to repave is before a road deteriorates to the point that full reconstruction is necessary. Full reconstruction costs substantially more than pavement preservation treatments, such as crack sealing or grinding and repaving, which is why the City has committed critical financial resources to preserve our transportation infrastructure. We're proud of our fine road system and will endeavor to continue to maintain it in the best manner possible with available financial resources. In 2012, the City initiated a program of expending general fund, special revenue fund and capital project fund revenues and reserves to finance our street preservation efforts. In 2025, our community will again see an aggressive program of caring for roadways, including the continuation of a pilot surface treatment program new to Spokane Valley in 2024. For 2025, we project total revenues in the Pavement Preservation Fund #311 of $3,888,411, which will be applied against $3,776,400 in projected expenditures. Sources of revenue in 2025 are anticipated to include $3,362,600 in transfers from other city funds consisting of: • $1,372,150 from REET 1 Capital Projects Fund #301 • $1,372,150 from REET 2 Capital Projects Fund #302 • $1,032,100 from the Capital Reserve Fund #312 While Pavement Preservation is one of our critical service and budget priorities, we are not sustaining adequate levels of funding for this program. Funding levels were further exacerbated in 2025 due to budget constraints in the General Fund and Street Fund, which necessitated the elimination of the General Fund subsidy both to street maintenance and pavement preservation programs and the elimination of the city's focal access street program. The Council provided one- time funding to fund these shortfalls and continue these programs; however, this option may not be available in future years. This is discussed further in the "Challenges" portion of this budget message. Transportation and Infrastructure The 2025 Budget includes $56,300,103 of capital expenditures anticipated to be in part offset with $46,087,958 in grant revenues, which results in 81.86% of capital projects financed with state and federal dollars. Both the capital expenditures and grant revenues are higher than average due to estimated amounts related to the Pines Road Grade Separation Project. The capital expenditures in 2025 partially include: • $65,000 from the General Fund for Information Technology equipment acquisitions • $1,885,000 for capital equipment replacements and local street improvements in Street Fund #101 • $33,500 for broadcast equipment from PEG Fund #107 • $6.5 million in Street Capital Projects Fund #303 • $1.9 million in Park Capital Projects Fund #309 • $2 million in Pavement Preservation Fund #311 • $41.2 million in Railroad Grade Separation Projects Fund #314 • $2.5 million in Stormwater Fund #402 and Aquifer Protection Area Fund #403 • $175,000 from Equipment Rental and Replacement Fund #501 for the replacement of an existing snowplow Economic Development To the best of our ability, the City focuses on business retention, expansion of existing businesses and recruitment of new businesses. This focus on growing the City's economy provides opportunities for increased City revenues while keeping taxes and fees as low as possible. In late 2016, the City updated its Comprehensive Plan and included an economic development element. Contained within this element are a summary of the local economy, an assessment of strengths and weaknesses, and policies, programs and projects to foster economic growth. The plan also included implementation strategies to improve retail, enhance tourism and grow businesses in the City. The plan also streamlined land use by consolidating many zones and reducing development requirements. Additionally, the plan was designed to provide flexibility to encourage market -driven growth. In 2025, the City will once again be updating its Comprehensive Plan. Challenges Beyond the annual challenge of balancing the General Fund budget, the City of Spokane Valley has several ongoing financial challenges. 1. Revenue growth is not keeping pace with growth in recurring costs, particularly in the General Fund. Revenue collections are moderating after the record -high collections seen after the C©VID-19 pandemic. Growth in General Fund recurring revenues is flattening and is estimated to be approximately 3.8% in 2025, which is not keeping pace with the increase in inflation -driven recurring expenditures of 6%. 2. The City has identified the need for additional Law Enforcement personnel through a consultant study. The study calls for 31 additional Law Enforcement -related positions, of which 12 are included in the 2025 Budget. City Council is considering how to implement the remaining 19 positions, which will need to include discussion of potential additional revenue sources and balancing the cost of public safety against other city priorities and services. In addition to the discussion on new positrons, Law Enforcement costs have increased an average of 10% over the past five years. 3. Since incorporation, the City has struggled to develop a fully funded comprehensive pavement management program. Both the Street Fund #101 and the Pavement Preservation Fund #311 have historically relied on subsidies from the General Fund to fund historic levels of service. The General Fund has provided about $16 million to the Street Fund since 2017 due to revenue declines in that fund. A new Transportation Benefit District was established in 2023, along with a vehicle license tab fee, estimated to generate $2.8 million in revenues in 2025. This new revenue made it possible to eliminate the General Fund subsidy to the Street Fund, which allowed the Council to afford increases in Law Enforcement staffing. However, the City continues to underfund proper preservation of local access streets, which do not have grant programs available to assist with those types of improvements. In total, recurring General Fund subsidies to street maintenance and pavement preservation of $2.5 million were eliminated in the 2025 Budget in order to afford increases in public safety costs. For 2026, the Council authorized to backfll these eliminated amounts through a one-time transfer from the Capital Reserve Fund #312. However, these one-time funds may not be available to support these programs in future years. Deferring pavement preservation work will be more expensive in the future, as every dollar spent today saves an estimated $8 in future repair costs. Adequately funding pavement management programs is a challenge faced by many communities, and this will continue to be a discussion point for Spokane Valley. 4. Over the past several years, the City has investigated many options for increasing housing supply among all affordability levels. Staff has engaged several affordable housing agencies and developers to locate suitable properties for these projects. This has been challenging since large (10+ acres) of undeveloped land is not readily available. The City is working on redevelopment ideas while also studying the possibility of annexing additional areas to provide room for this necessary growth. 5. Homeless services remain a challenge as well. The City adopted its first Homeless Action Plan and has worked diligently with regional partners to manage and provide homeless services. In 2022, the City initiated outreach services for unsheltered individuals. While this has been successful, the City realizes that additional resources are needed to provide these individuals with connections to available services. To that end, the City elected to directly receive the local portion of recording fees, which are designated for this purpose. These are estimated to generate about $290,000 in 2025. Unfortunately, the needs of the community exceed these revenues, and new revenue sources will need to be explored to fund programs and services. Another challenge in this area is that the City is dependent on the City of Spokane and Spokane County to disperse regional federal funds to address the problems within our jurisdiction. The 2025 Budget Strong but Guarded Recognizing that fiscal health is at the core of providing good public services, one of the most important tests of fiscal management is the ability of a municipal enterprise to maintain basic services during an economic downturn. The creation and ongoing maintenance of financial reserves since incorporation has served the intended purpose of providing Spokane Valley the means to sustain critical public services during turbulent economic conditions including those experienced during the Great Recession that began in 2008, the COVID-19 Pandemic, and the turbulent economic times that we are currently experiencing. The 2025 Budget again reflects a prudent and guarded continuation of service delivery capabilities. We will in the future, as we have in the past, continue to remain vigilant in our observance of local, state and national events and economic trends that may impact our own community and work towards capitalizing on our strengths, minimizing our weaknesses, and being ever watchful towards both threats and opportunities. Balanced Budget A balanced budget means recurring General Fund operating expenses and the programs they support have been balanced with known or reasonably predictable recurring revenues with no increase in property tax besides new construction and no increase in sales tax rates for the City. The budget is designed to maintain a healthy, positive fund balance at year-end, which provides for the city's cash flow needs without costly borrowing. In pursuit of fiscal responsibility, special attention is given to limiting the growth of new programs and financial commitments. This approach allows available resources to be put toward sustaining services consistent with the City Council's priorities for 2025 and beyond. Acknowledgments I want to acknowledge the community, City Council and staff for a long history of financially responsible spending and sensible fiscal planning. By saving and conserving the taxpayers' money and adopting and adhering to prudent long-term fiscal policies, the City will continue to provide levels of service in 2025 on par with those provided in past years. The City Council continues to set a path to ensure the city's long-term financial sustainability. The management, staff and employees have worked together to develop the 2025 Budget recommendations to achieve the Council's ongoing goal of sustainability. I hope the citizens of Spokane Valley are proud of the programs and strong financial condition of their city. Respectfully, John Hohman City Manager TO: City Manager and Members of the City Council FROM: Chelsie Taylor, Finance Director SUBJECT: 2025 Budget and Budget Development Process The following 2025 city budget provides significant policy direction by the City Council to the staff and community. The City of Spokane Valley budget, established with input from the City Council, staff and the public, includes the financial planning and legal authority to obligate public funds, and serves four functions: 1. Policy Document The budget functions as a policy document in that the decisions made within it reflect the general principles or plans that guide future actions. As a policy document, the budget makes specific attempts to link desired goals and policy direction to the actual day-to-day activities of the city staff. 2. Operational Guide The budget of the City reflects its operation. Activities of each city function and organization have been planned, debated, formalized and described in the following sections. This process will help to maintain an understanding of the various operations of the City and how they relate to each other and to the attainment of the policy issues and goals of the City Council. 3. Link with the General Public The budget provides a unique opportunity to allow and encourage public review of city operations. It describes the city's activities, the reason or cause for those activities, future implications and the direct relationship to the citizenry. 4. Legally Required Financial Planning Tool The budget is a financial planning tool, which has been its most traditional use. In this light, preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget and must be in place prior to the beginning of the city's fiscal year. The budget is the legal authority to expend public monies and controls those expenditures by limiting the amount of the appropriation at the fund level. The revenues of the City are estimated, along with available cash carry -forward, to indicate funds available. The budget considers unforeseen contingencies and provides for the need for periodic adjustments. 2025 Budget Development Process Historically the City has utilized a budgeting approach that assumed for most functions of government that the current year's budget was indicative of the base required for the following year. However, with the volatility that was seen in the economy with the Great Recession and again with the COVID-19 pandemic and subsequent inflation, the City moved to a budget development process that consciously reviews service levels in each department and determines the appropriate level of funding that meets Council goals relative to available resources. The 2025 budget process began in March 2024, with initial budget preparations shared with the City Council at a Budget Workshop on June 11, 2024. By the time the 2025 Budget is scheduled to be adopted on November 19, 2024, the Council will have had an opportunity to discuss it on eight separate occasions, including three public hearings to gather input from community members: BUDGET APRIL & MAY JUNE AUG SEPT TIMELINE Department Budget Report on Public budgets workshop estimated Hearing #1 compiled revenues and Revenues inducing expenditures property taxes 4 0 NOV NOV OCT OCT OCT 2nd Reading Public 1st Reading Public City manager Budget Hearing #3 Budget Hearing #2 presentation ordinance Final budget ordinance Preliminary of budget Adoption of budget 2025 budget! Once adopted, the final operating budget is published, distributed and made available to the public, and then enters a budget implementation and monitoring stage. Throughout the year, expenditures are monitored by the Finance Department and department directors to ensure that actual expenditures comply with the approved budget. The Finance Department provides the City Manager and City Council with monthly reports to keep them abreast of the city's financial condition and individual department compliance with approved appropriation levels. Any budget amendments made during the year are adopted by the City Council ordinance following a public hearing. The City Manager is authorized to transfer budgeted amounts within a fund; however, any revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges or other conditions of employment must be approved by the City Council. When the City Council determines that it is in the best interest of the City to increase or decrease the appropriation for a particular fund, it may do so by ordinance adopted by the Council after holding one public hearing. 10 Budget Principles The budget was prepared using the following budget principles: • Department directors have primary responsibility for formulating budget proposals in line with City Council and City Manager priority direction, and for implementing them once approved. • The Finance Department is responsible for coordinating the overall preparation and administration of the city's budget. This function is fulfilled in compliance with applicable State of Washington statutes governing local government budgeting practices. • The Finance Department assists department staff in identifying budget problems, formulating solutions and alternatives and implementing any necessary corrective actions. • Interfund charges will be based on recovery of costs associated with providing those services. • Budget amendments requiring City Council approval will occur through the ordinance process at the fund level prior to fiscal year-end. • The city's budget presentation will be directed at displaying the city's services plan in a Council/constituent-friendly format. • No long-term debt will be incurred without the identification of a revenue source to repay the debt. Long-term debt will be incurred for capital purposes only. • The City will strive to maintain equipment replacement funds in an amount necessary to replace the equipment at the end of its useful life. fife cycle assumptions and required contributions will be reviewed annually as part of the budget process. New operations in difficult economic times may make it difficult to fund this principle in some years. • The City will pursue an ending general fund balance at a level of no less than 50% of recurring expenditures. This figure is based on an evaluation of both cash flow and operating needs. II Spokane Va-t-ley 12 BASIS OF ACCOUNTING & BUDGETING Basis of accounting refers to when revenues and expenditures are recognized, recorded in the accounting system and ultimately reported in the financial statements. The city budget is based on two types of Basis of Accounting: • Modified Accrual Basis of Accounting is used for all governmental funds. Modified accrual recognizes revenues when they become both measurable and available to finance expenditures of the current period. • Accrual Basis of Accounting is used for enterprise, internal service and fiduciary funds. Under this system revenues and expenses are recognized in the period incurred rather than when cash is either received or disbursed. Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a modified cash basis of accounting for budget purposes and Proprietary and Fiduciary Funds utilizing a working capital approach. Budgets are adopted at the fund level that constitutes the legal authority for expenditures, and annual appropriations for all funds lapse at the end of the fiscal period. TYPES OF FUNDS The city's accounting records are maintained in accordance with methods prescribed by the State Auditor under the authority of the Revised Code of Washington (RCW), Chapter 43.09.20, and in compliance with generally accepted accounting principles as set forth by the Governmental Accounting Standards Board. The accounts of the City of Spokane Valley are organized on the basis of funds, each of which is considered a separate accounting entity. Each fund is accounted for with a separate set of double -entry accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. The city's resources are allocated to and accounted for in individual funds depending on their intended purpose. Details on the types of funds and revenues are outlined within the budget document Governmental Fund Types Governmental funds are used to account for activities typically associated with state and local government operations. All governmental fund types are accounted for on a spending or "financial flows" measurement focus, which means that typically only current assets and current liabilities are included on related balance sheets. The operating statements of governmental funds measure changes in financial position, rather than net income. They present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. 13 1. General Fund Primary fund that accounts for all financial resources except those required or elected to be accounted for in another fund. 2. Special Revenue Funds Revenues that are legally restricted or designated to finance particular activities. • #101 — Street Fund • #103 — Paths & Trails Fund • #104 — Hotel ! Motel Tax — Tourism Facilities Fund • #105 — Hotel 1 Motel Tax Fund • #106 — Solid Waste Fund • #107 — PEG Fund • #108 — Affordable & Supportive Housing Sales Tax Fund • #109 — Tourism Promotion Area Fund • #110 — Homeless Housing Program Fund • #111 — Transportation Benefit District Fund • #120 — CenterPlace Operating Reserve Fund • #121 — Service Level Stabilization Reserve Fund • #122 — Winter Weather Reserve Fund 3. Debt Service Funds Resources designated for the retirement of debt. • #204 — LTGO Debt Service Fund 4. Capital Project Funds Designated for the acquisition or construction of general government capital projects • #301 — REET 1 Capital Projects Fund • #302 — REET 2 Capital Projects Fund • #303 — Streets Capital Projects Fund • #309 — Parks Capital Projects Fund • #310 -- Civic Facilities Capital Projects Fund • #311 — Pavement Preservation Fund #312 — Capital Reserve Fund • #314 — Railroad Grade Separation Projects Fund • #315 — Transportation Impact Fees Fund • #316 — Economic Development Capital Projects Fund Proprietary Fund Types A second type of fund classification is the proprietary funds that are used to account for activities similar to those found in the private sector, where the intent of the governing body is to finance the full cost of providing services based on the commercial model which uses a 14 flow of economic resources approach. Under this approach, the operating statements for the proprietary funds focus on a measurement of net income (revenues and expenses) and both current and non -current assets and liabilities are reported on related balance sheets. Their reported fund equity (total net position) is segregated into restricted, unrestricted, and invested in capital assets classifications. 1. Enterprise Funds Operations that provide goods or services to the general public and are supported primarily by user charges. • #402 - Stormwater Management Fund • #403 - Aquifer Protection Area Fund 2. Internal Service Funds Operations that provide goods or services to other departments or funds of the City. • #501 - Equipment Rental and Replacement Fund • #502 - Risk Management Fund • #503 - Public Safety Equipment Replacement Reserve Fiduciary Fund Types A third type of fund classification is the fiduciary funds that are used to account for activities conducted for the benefit of those outside the City. Fiduciary funds have the same measurement focus and basis of accounting as proprietary funds. Under this approach, the operating statements for the fiduciary funds focus on a measurement of net income (revenues and expenses) and both current and non -current assets and liabilities are reported on related balance sheets. Net position is always classified as restricted. 1. Custodial Funds Fees and taxes collected by the City on behalf of other governments, such as Washington State and Spokane County. • #632 - Passthrough Fees and Taxes Fund 15 MAJOR REVENUE SOURCES General Fund #001 • Property Tax Property taxes play an essential role in the finances of the municipal budget. State law limits the City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of up to $1.50 by the Spokane County Fire Districts #1 and #8, along with deducting up to $0.50 for the Library District, which leaves the City with the authority to levy up to $1.60 for its own purposes. The levy amount must be established by ordinance by November 30 prior to the levy year. • Retail Sales and Use Tax The sales tax rate for retail sales transacted within the boundaries of the City of Spokane Valley is 8.9%. The tax that is paid by a purchaser at the point of sale is remitted by the vendor to the Washington State Department of Revenue who then remits the taxes back to the various agencies that have imposed the tax. The City receives less than one percent of sales tax, with allocation of the 8.9% tax rate to agencies as follows: 0.90% Spokane Transit Authority, 0.10% Law Enforcement Communications' 0.85— Cih' cf Si 3N_i�e Vallzp T11>I: t,.Nn,1.1) ti'1 vi,ia ()F .%31c r 12 12 • Indicatad voter approved sales taxrs I 0.15% Spokane County 0.10%, Spokane ftb.W. facilities tf;•.i. - 0.10°40 luvznile/ail' 0.10% Mental Health' 16 Criminal Justice Sales Tax Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes, such as the City's law Enforcement contract. This tax is authorized at 1/10 of 1 % of retail sales transacted in the County. Of the total amount collected, the State distributes 10% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the County and cities within the County. • Public Safety Sales Tax Beginning in 2005, an additional 0.1 % voter -approved increase in sales tax was devoted to public safety purposes. This 0.1% was approved by the voters again in August 2009. Of the total amount collected, the State distributes 60% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the cities within the County. Gamblinq Tax Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to gambling. Funds remaining after necessary expenditures for such enforcement purposes may be used for any general government purpose. Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April, July and October. The City imposes a tax on the following forms of gambling at the following rates. Bingo (5% gross, less prizes); raffles (5% gross, less prizes); punchboards and pull tabs (5% gross, less prizes); amusement games (2% gross, less prizes); card playing (6% gross). • Leasehold Excise Tax Taxes on property owned by state or local governments and leased to private parties (city's share). • Franchise Fees Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This is a fee levied on private utilities for the right to use city streets, alleys and other public properties. • State -Shared Revenues State -shared revenues are received from liquor sales, marijuana revenues and motor vehicle excise taxes. These taxes are collected by the State of Washington and shared with local governments based on population. State -shared revenues are distributed on either a monthly or quarterly basis, although not all quarterly revenues are distributed in the same month of the quarter. The 2024 population figure used in the 2025 Budget is 108,800 as reported by the Office of Financial Management (OFM) for Washington State on April 1, 2024. This figure is important when determining the distribution of state -shared revenues on a per capita basis. • Fines and Forfeitures / Public Safety Fines and penalties are collected as a result of Municipal Court rulings, false alarm fees and other miscellaneous rule infractions. All court fines and penalties are shared with the State, with the City, on average, retaining less than 50% of the amount collected. • Community Development Community Development revenues are largely composed of fees for building permits, plan reviews and right-of-way permits. 17 • Recreation Program Fees The Parks and Recreation Department charges fees for selected recreation programs. These fees offset direct costs related to providing the program. • CenterPlace Fees The Parks and Recreation Department charges fees for the use of CenterPlace. Uses include regional meetings, weddings, receptions and banquets. Rental rooms include classrooms, the great room and dining rooms. • Investment Interest The City earns investment interest on sales tax money held by the State of Washington prior to the distribution of the taxes to the City, as well as on city -initiated investments. Street Fund #101 Motor Vehicle Fuel Excise Tax (-gas tax) The State of Washington collects a $0.494 per gallon motor vehicle fuel tax at the pump. Of this amount, the State remits a portion of the tax back to cities on a per capita basis. For 2025 the Municipal Research and Services Center estimates the distribution back to cities will be $18.18 per person. Based upon a City of Spokane Valley population of 108,800 (per the Washington State Office of Financial Management on April 1, 2024) we anticipate the City will collect $1,978,000 in 2024. RCW 47.30.050 specifies that 0.42% of this tax must be expended for paths and trails activities and based upon the 2025 revenue estimate, this computes to $8,300. The balance of $1,969,700 will be credited to Fund #101 for street maintenance and operations. • Telephone Utility Tax The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with collections beginning in 2009. Telephone companies providing this service pay the tax to the City monthly. Telephone tax has been estimated at $900,000 for 2024. • Solid Waste Road Wear Fee The road wear fee is collected as part of the City's contract for solid waste collection services with Waste Management of Washington, Inc. See the explanation under Fund #106 below. Paths & Trails Fund #103 Cities are required to spend 0.42% of the motor vehicle fuel tax receipts on paths and trails (please see the explanation for Street Fund #101), which we anticipate will be $8,300 in 2025. Because the amount collected in any given year is relatively small, it is typical to accumulate State distributions for several years until adequate dollars are available for a project. Hotel / Motel Tax — Tourism Facilities Fond #104 The City imposes a 13% tax under RCW 67.28.181 on all charges made for the furnishing of lodging at hotels, motels and similar establishments (including bed and breakfasts and RV parks) for a continuous period of less than one month. The revenues generated by this tax may only be used for capital expenditures for acquiring, constructing, improving or making other related capital 18 expenditures for large sporting venues or venues for tourism -related facilities. This tax is estimated to generate $590,000 in 2025. Hotel / Motel Tax Fund #105 The City imposes a 2% tax under RCW 67.28,180 on all charges made for the furnishing of lodging at hotels, motels and similar establishments (including bed and breakfasts and RV parks) for a continuous period of less than one month. The tax is taken as a credit against the 6.5% state sales tax so that the total tax that a patron pays in retail sales tax and hotel/motel tax combined is equal to the retail sales tax in the jurisdiction. The revenues generated by this tax may be used solely for paying for tourism promotion and for the acquisition and/or operation of tourism -related facilities. This tax is estimated to generate $900,000 in 2025. Solid Waste Fund #106 Under the city's contract for solid waste transfer, transport and disposal services with Sunshine Recyclers, Inc., Sunshine pays an annual contract administrative fee of $125,000 to the City. Also, under the city's contract for solid waste collection services with Waste Management of Washington, Inc., Waste Management pays an administrative fee of 12.5% of gross receipts. This fee shall be used by the City for costs related to solid waste services, including costs for contract administration, solid waste planning and management, and a portion of the city's Street Preservation and Maintenance Programs. Of the amounts collected under the fee, no more than 1% of gross receipts may be used for contract administration while the remainder is recorded in the Street Fund #101 for use on pavement management and maintenance. PEG Fund #107 Under the city's cable franchise, the franchise grantee remits to the City in a capital contribution in support of Public Education Government (PEG) capital requirements, an amount equal to $0.35 per subscriber per month to be paid to the City on a quarterly basis for the life of the franchise. Capital contributions collected under this agreement are allocated to PEG capital uses exclusively. PEG capital uses include, in part, the set-up of equipment in the City Council Chambers that allows Spokane Valley to broadcast Council meetings both live and through subsequent reviews via digital recordings available on the City's website. Affordable and Supportive Housinci Sales Tax Fund #108 In 2020, the Council authorized the City to collect the affordable and supportive sales tax, which is a rebate of the State sales tax to cities and counties. The amount received by the City is up to 0.0146% of the taxable retail sales within the City capped at the 2019 fiscal year taxable retail sales. The Department of Revenue has estimated this capped distribution to be $200,000 for the City. The City will receive these revenues for 20 years, and the revenues may only be used to support affordable housing within the City or for rental assistance as outlined in RCW 82.14.540, Tourism Promotion Area Fund #109 In 2022, a qualified lodging business (40 or more lodging units) within the City of Spokane Valley submitted a petition to form a tourism promotion area (TPA). The Council adopted resolution 22- 017 to establish and operate pursuant to chapter 35.101 RCW, a Tourism Promotion Area fund. 19 The City estimates that the annual revenue from the lodging charges collected from the operators of lodging businesses within the Spokane Valley TPA is expected to be $1,300,000. This estimated amount is based on a daily lodging charge of $4.00 per room night and will vary from year to year depending upon fluctuating occupancy rates of lodging businesses in the Spokane Valley TPA and based upon program review. Homeless Housing Program Fund #110 In 2023, the Council passed Resolution #23-009 to declare the Council's intent to operate a local homeless and housing program and assume collection of available document recording fees for this purpose. As part of operating a homeless and housing program, the City first needed to form a Homeless Housing Task Force and adopt a five-year Homeless Housing Action Plan that identities how the City will work to eliminate homelessness consistent with the State's adopted strategic plan, Document recording fees are collected by Spokane County and passed through to the City based on the City's proportionate share of real estate excise tax (REST) collected on a monthly basis. Transportation Benefit District Fund #111 In 2023, Council adopted Ordinances 23-018 and 23-022 forming and assuming the powers of a Transportation Benefit District in the City. The Council also adopted Ordinance 23-024, establishing a $20 vehicle license tab fee. The fee was effective July 2024 and is anticipated to generate $2,785,000 in revenues in the 2025 Budget. These funds are used in the Street Fund #101 for use on pavement management and maintenance LTGO Debt Service Fund #204 This fund is used to account for the accumulation of resources for and the payment of limited tax general obligation (LTGO) bonds, also referred to as councilmanic or non -voted bonds, When LTGO bonds are issued, the City irrevocably pledges the full faith, credit and resources necessary to make timely payments of principal and interest, within constitutional and statutory limitations pertaining to non -voted general obligations. In 2003, the City issued $9,430,000 in limited tax general obligation (LTGO) bonds the proceeds of which were used to finance both the construction of GenterPlace and road and street improvements surrounding the facility. In 2014, the City refunded the LTGO bonds in order to take advantage of lower interest rates which resulted in a reduction in subsequent annual bond repayment (much Pike refinancing a home mortgage). At the completion of the bond refunding there remained $7,035,000 of LTGO bonds. Of this total; • $5,650,000 remained on the original debt used towards the construction of GenterPlace. These bonds will be paid off in annual installments over the 20-year period ending December 1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public Facilities District, On January 1, 2025, the outstanding balance on this portion of the bond issue will be $2,610,000. • $1,385,000 remained on the original debt used towards the road and street improvements, These bonds matured in December 2023 and were completely paid off at that time. In 2016, the City issued $7,275,000 in LTGO bonds, the proceeds of which were used to finance the construction of a new City Hall, along with $6.3 million of city cash that had been set aside for this purpose, These bonds will be paid off in annual installments over the 30-year period ending 20 December 1, 2045. Annual debt service payments on these bonds are provided by transfers in from the General Fund. On January 1, 2025, the outstanding balance on the bond issue will be $5,860,000. REST 1 Capital Projects Fund #301 Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on each sale of real property at the rate of one -quarter of one percent of the selling price. The revenue generated is used for financing capital projects as specified in the capital facilities plan under the Growth Management Act. REST 2 Capital Projects Fund_#302 Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional excise tax on each sale of real property at the rate of one -quarter of one percent of the selling price. The revenue generated is used for financing public works capital projects as specified in the capital facilities plan under the Growth Management Act. Stormwater Management Fund #402 A stormwater fee is imposed upon every developed parcel within the City, which is an annual charge of $60 for each single-family unit and $60 per 3,160 square feet of impervious surface for all other properties. These charges are uniform for the same class of customers and service facilities. These fees are estimated to generate $6,170,000 in 2025. Interfund Transfers Many funds receive a portion of their revenues from other funds in the form of an interfund transfer. These transfers typically represent payments for either services rendered by one fund for another or a concentration of revenues for a specific project or purpose. The following interfund transfers are planned for 2025: pf11 1r15..:. ' 3ta... f11' 3Df 302 0 30,000 344,000 0 0 0 0 374,000 0 0 0 2,785,000 0 0 1,750,000 4,535,000 401,550 0 0 0 0 0 0 401,550 0 0 0 0 356,000 483,300 200,000 1,039,300 0 0 0 0 0 0 300,000 300,000 0 0 0 0 1,372J501,372,150 1,032,100 3,776,400 0 0 0 0 0 36,500 1,708,023 1,744,523 92,500 0 0 0 0 0 0 92,500 900,000 0 0 0 0 0 0 900,000 473,722 0 0 0 0 0 0 473,722 13,636,995 Total in T.0tal`;t)ut' 1,867,772 30,006 344,000 2,7B5,000 1,728,150 1,891,950 4,990,123 13,636,995 Total out 0 21 #001 - General Fund is budgeted to transfer out $1,867,772 including: • $401,550 to Fund #204 - LTGO Debt Service Fund for bond payments on the 2016 LTGO Bonds for the City Hall construction, » $92,500 to Fund #501 - Equipment Rental and Replacement Fund for an IT equipment reserve. • $900,000 to Fund #502 - Risk Management Fund for the 2024 property and liability insurance premium. • $473,722 to Fund #503 - Public Safety Equipment Replacement Fund to build a reserve to replace police vehicles and other public safety equipment. #105 - Hotel 1 Motel Tax Fund is budgeted to transfer $30,000 to Fund #001 - General Fund for the purpose of financing advertising at CenterPlace, #110 - Homeless Housing Program Fund is budgeted to transfer $344,000 to Fund #001 - General Fund for the purpose of partially funding the City's homeless outreach team and reserved shelter beds. #1.11_ - Transportation Benefit District Fund is budgeted to transfer $2,785,000 to Fund #101 - Street Fund for the purpose of funding street maintenance operations, #301 - REET 1 Capital Projects Fund is bud eted to transfer out $1,728,150 including, • $356,000 to Fund #303 - Street Capital Projects Fund that will be applied towards granl matches for street construction projects. • $1,372,150 to Fund #311 - Pavement Preservation Fund for pavement preservation projects. #302 - REET 2 Capital Protects Fund is budgeted to transfer out $1,891,950 including. $483,300 to Fund #303 - Street Capital Projects Fund that will be applied towards grant matches for street construction projects. • $1,372,150 to Fund #311 - Pavement Preservation Fund for pavement preservation projects. • $36,500 to Fund #314 - Railroad Grade Separation Projects Fund for the Sullivan Road Interchange project. #312 - Capital Reserve Fund is budgeted to transfer out $4,990,123 including: • $1,750,000 to Fund #101 - Street Fund to fund local access street improvements. • $200,000 to Fund #303 -- Street Capital Projects Fund that will be applied toward a subarea transportation plan to identify mitigation at the Barker Interchange. • $300,000 to Fund #309 - Parks Capital Projects Fund that will be applied towards Greenacres Park Phase 2. • $1,708,023 to Fund #314 - Railroad Grade Separation Projects Fund that will be applied to the grade separation project at Pines Road. 22 SIGNIFICANT ASSUMPTIONS Budget Summary for All Funds • Based upon funding levels anticipated in the 2025 budget, city staff will strive to maintain adequate levels of service. • Appropriations for all city funds will total $149.6 million including $56.3 million in capital expenditures, comprised in part of: o $65,000 in Fund 4001 — General Fund o $1.9 million in Fund #101 — Street Fund o $6.5 million in Fund #303 — Street Capital: Projects a $1.9 million in Fund #309 — Park Capital Projects o $2 million in Fund #311 — Pavement Preservation Projects o $41.2 million in Fund #314 — Railroad Grade Separation Projects o $1.6 million in Fund #402 -- Stormwater Management Projects o $1 million in Fund #403 — Aquifer Protection Area Projects o $175,000 in Fund #501 — Equipment Rental and Replacement • To partially offset the $56.3 million in capital costs, we anticipate $46.1 million in grant revenues which results in about 82% of capital expenditures being covered with state and federal money. • Budgets will be adopted across 31 separate funds. • The funded full-time equivalent employee (FTE) count will decrease in 2025 by two to 116.25 from 118.25. The decrease for 2025 consists of a decrease of three due to leaving three vacant positions unfunded and an increase of one for a new Public Safety Coordinator position included as part of the first phase of increases to law enforcement -related positions. • The 2025 Budget reflects the eleventh consecutive year the City will set aside city monies in an amount equivalent to 6% of General Fund recurring expenditures for pavement preservation in Fund #311 -- Pavement Preservation. However, approximately $1 million of this that has historically come from a recurring transfer from the General Fund is now being provided as a nonrecurring transfer from the Capital Reserve Fund #312 due to budget constraints in the General Fund. This 6% equals $3,776,400. • Positions and salary ranges are based on the city's compensation and classification plan. • Payroll tax and benefit amounts are based on staff benefit plans. • Contract costs for public safety, park maintenance, aquatics and street maintenance are based on estimates by city staff. • The City sets money aside in Fund #501 — Equipment Rental and Replacement for the eventual replacement of its vehicles as well as a reserve to replace equipment in the kitchen at CenterPlace and major IT equipment. 2025 General Fund Revenues • Total recurring 2025 revenues are estimated at $63,655,300 as compared to $61,323,100 in 2024, which is an increase of $2,332,200 or 3.80%. W • The two largest sources of revenue continue to be Sales Tax and Property Tax which are collectively estimated to account for 80.94% of 2025 General Fund recurring revenues. • The 2025 general sales tax estimate (excluding criminal justice and public safety sales taxes) is currently estimated at $33,000,000 which reflects an increase of $473,400 or 1.46% over the 2024 amended estimate. • The Property Tax levy does not include the potential annual increase allowed by State law. o The 2025 levy is estimated at $14,081,000. a The levy assumes we start with the 2024 levy of $13,806,000, forgo the potential annual increase allowed by State law, and finally add taxes related to new construction which we estimate to be $275,000. • Franchise fees and business registrations are primarily based on projected receipts in 2024. • State shared revenues are based upon a combination of historical collections including 2024 collections through July, and per capita distribution figures reported by the Municipal Research and Services Center. • Fines and forfeitures are estimated by Spokane Valley and based on historical collections, • Building permit and land use fees are estimated by Spokane Valley and based on historic collections. 2025 General Fund Expenditures • Total 2025 recurring expenditures are budgeted at $63,244,022 as compared to $59,652,907 in 2024. This is an increase of $3,591,115 or 6.02%. o The increase of 6.02% consists of an increase of 13.94% in Public Safety costs and a decrease of 5.43% in all other General Fund Departments. • The City commitment of 6% of recurring General Fund expenditures to pavement preservation equals $3,776,400 and is computed by multiplying total recurring expenditures prior to adding the pavement preservation element ($3,776,4001$63,236,092 = 6%). The $3,776,400 that is transferred to Pavement Preservation Fund #311 is comprised of the following: o $0 from General Fund #001 - Could not be afforded in the General Fund for 2025 due to budget constraints in that fund o $1,372,150 from REST 1 Capital Projects Fund #301 o $1,372,150 from REST 2 Capital Projects Fund #302 o $1,032,100 from Capital Reserve Fund #312 - One-time transfer that will be evaluated annually Nonrecurring expenditures total $1,523,722 and include: o $50,000 for Information Technology expenditures including: ■ $20,000 to replace outdated copiers ■ $20,000 to replace wireless access points ■ $10,000 for a software contingency o $910,000 for the replacement of police vehicles ■ This was originally part of the recurring expenditures but is now being done as a nonrecurring item as funding is available due to budget constraints in the General Fund. o $90,000 for various Facilities items including: ■ $30,000 to replace the last in -ground vehicle lift at the Precinct 24 • $60,000 to replace carpeting and wallpaper at CenterPlace o $473,722 transfer out to the Public Safety Equipment Replacement Fund #503 for future replacement costs of police vehicles already purchased in prior years ■ This was originally part of the recurring expenditures but is now being done as a nonrecurring item as funding is available due to budget constraints in the General Fund. General Fund Revenues Over (Under) Expenditures and Fund Balance • 2025 recurring revenues are anticipated to exceed recurring expenditures by $411,278. • Total 2025 expenditures are anticipated to exceed total revenues by $1,112,444. • The total unrestricted General Fund ending fund balance is anticipated to be $37,742,444 at the end of 2025 which is 59.68% of total recurring expenditures of $63,244,022. Our goal is to maintain an ending fund balance of at least 50.0%. Highlights of Other Funds Revenues • Motor vehicle fuel tax (MVFT) revenue that is collected by the State and remitted to the City is estimated to be $1,978,000 according to per capita estimates provided by the Municipal Research and Services Center. Of this amount, $1,969,700 will be credited to the Street O&M Fund #101 and 0.42% or $8,300 to the Paths and Trails Fund #103. • Telephone taxes that are remitted to the City and support Street Fund operations and maintenance are anticipated to be $900,000. • Real estate excise tax (BEET) revenue is computed by the City and is primarily used to match grant funded street projects as well as pay a portion of the annual payment on the 2014 general obligation bonds. In 2025 we estimate these revenues to be $1,500,000 per each %% for a total of $3,000,000. • Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of visitors and tourism. In 2025 we estimate the tax will generate $1,490,000, which includes $900,000 in Fund #105 Hotel / Motel Tax Fund from the 2% tax and $590,000 in Fund #104 Hotel 1 Motel Tax — Tourism Facilities Fund from the 1.3% tax. • The City began receiving the affordable and supportive housing sales tax in 2020 and will receive these revenues as a rebate of the States sales taxes for 20 years. The amount received by the City is capped at 0.0146% of the taxable retail sales within the City for fiscal year 2019, and the revenues may only be used to support affordable housing or rental assistance within the City as outlined in RCW 82.14.540. These revenues are estimated at $200,000 in 2025 in the Affordable and Supportive Housing Sales Tax Fund #108. • The Tourism Promotion Fees in the Tourism Promotion Area Fund #109 is estimated to be $1,300,000 in 2025. This estimated amount is based on a daily lodging charge of $4.00 per room night assessed on qualified lodging businesses (40 or more lodging units) within the City of Spokane Valley. • Vehicle License Fees in the Transportation Benefit District Fund #111 are estimated to be $2,785,000 in 2025. This estimate is based on vehicle counts in the City of Spokane Valley from the Washington Department of Licensing multiplied by the $20 license fee. 25 • The Stormwater Management Fee is based on an equivalent residential unit (ERU) that is equal to 3,160 square feet of impervious surface that is billed at a rate of $60 per single family residence and $60 per ERU for commercial properties (an ERU for a commercial property is computed as total square feet of impervious surface divided by 3,160). In 2025 we estimate this fee will generate $6,170,000. • Grant revenues that will be applied to a variety of construction projects are estimated at $46,087,958 in 2025. By fund, we anticipate grant revenues as follows: o Fund #001 - General Fund - $437,000 o Fund #303 - Street Capital Projects - $4,480,512 o Fund #309 - Parks Capital Projects - $1,561,761 o Fund #311 - Pavement Preservation - $112,011 o Fund #314 - Railroad Grade Separation Projects Fund - $39,496,674 Expenditures Fund #101 -Street Fund appropriations include: o $7,365,085 for maintenance of city streets, including $1,053,299 in snow operations and $745,000 in intergovernmental payments for services. Fund #105 - Hotel/Motel Tax Fund appropriations include: o $923,000 for tourism promotion activities. • Fund #106 - Solid Waste Fund appropriations include: o $119,289 for Education/Contract Administration. • Fund #109 - Tourism Promotion Area Fund appropriations include: o $1,275,000 for Professional Services. • Fundd_#303 - Street Capital Projects Fund includes an appropriation of $6,488,645 for a variety of street construction projects. • Fund #309 - Parks Capital „Projects includes a $1,861,761 appropriation to cover Greenacres Paris improvements. • Fund #311 - Pavement Preservation includes $2,000,000 of pavement preservation projects that will be financed through transfers from other City funds as outlined above under the heading of General Fund Recurring Expenditures. • Fund_ #314 - Railroad Grade Separation Proiects includes appropriations in the amount of $41,241,197 towards the Pines Road Grade Separation project and the Sullivan Road Interchange project. • Fund #402 - Stormwater Fund Includes $5,692,821 in expenditures, including: o $3,992,821 for the maintenance of the city's stormwater facilities o $1,500,000 for various capital projects a $150,000 for the studies related to the city's Stormwater permit and the watershed o $50,000 for an asset management system to catalog and track the city's stormwater facilities • Fund #403 - Aquifer Protection Area Fund includes a $1,000,000 appropriation to various capital projects 26 City's Foundation and Mission Spokane Valley's foundation is based on the city's primary objective to be responsive, focused on customer service, open to the public, progressive, efficient, lean and fair while providing a high quality of life. Citizen involvement, along with guidance from the City Council, established the city's vision, core beliefs and customer service standards. These foundations influence the development of the City Council goals for each year as well as the goals of the individual departments. Spokane Valley Vision Statement A city of opportunities where people thrive and businesses prosper. Core Beliefs Supporting this vision are the core beliefs of Spokane Valley that were established through the December 2007 adoption of Resolution 07-019, which in part reads: ■ We believe Spokane Valley should be a visionary city encouraging its citizens and their government to look to the future beyond the present generation and to bring such ideas to public discussion and to enhance a sense of community identity. ■ We believe that elected body decision -making is the only lawful and effective way to conduct the public's legislative business and that careful observance of a clear set of Governance Coordination Rules of Procedure can best enhance public participation and decision -making. ■ We believe in the City Council as policy leaders of the City. One or more City Councilmembers are encouraged to take the lead, where practical, in sponsoring ordinances or resolutions excepting quasi-judicial or other public hearings and the statutory duties of the City Manager as set forth in RCW 35A.13.020. ■ We believe in hearing the public view. We affirm that members of the public should be encouraged to speak and be heard through reasonable rules of procedure when the public business is being considered, thus giving elected officials the broadest perspectives from which to make decisions. ■ We believe that the City of Spokane Valley's governance should be known as "user friendly," and that governance practices and general operations should consider how citizens will be served in the most responsive, effective and courteous manner. ■ We believe that the economic and commercial job base of the community should be preserved and encouraged to grow as an alternative to increasing property taxes. We believe it's imperative to have an expanded and diverse economic base. ■ We believe that Councilmembers set the tone for civic discussion and should set an example by: a) Setting high standards of decorum and civility b) Encouraging open and productive conversation amongst themselves and with the community about legislative matters c) Demonstrating respect for divergent points of view expressed by citizens, fellow Councilmembers and the staff 27 d) Honoring each other and the public by debating issues within City Hall and the community without casting aspersions on members of Council, the staff or the public e) Accepting the principle of majority rule and working to advance the success of "corporate" decisions ■ We solicit the City Manager's support in conducting the affairs of the City with due regard for: a) Promoting mutual respect between the citizens, City staff and the City Council by creating the organizational teamwork necessary for effective, responsive and open government b) Providing the City Council and the public reasonable advance notice when issues are to be brought forward for discussion c) Establishing and maintaining a formal citywide customer service program with an emphasis on timely response, a user-friendly atmosphere and an attitude of facilitation and accommodation within the bounds of responsibility, integrity and financial capability of the City, including organizational and job description documents while pursuing "best practices" in customer service d) Seeking creative ways to contain or impede the rising cost of governmental services, including examination of private sector alternatives in lieu of governmentally provided services e) Providing a database of future projects and dreams for the new City of Spokane Valley so that good ideas from its citizens and leaders are not lost and the status of projects can be readily determined Customer Service Standards The commitment to provide excellent customer service for our citizens, businesses and visitors resulted in the development of customer service standards. The city's goal is to deliver service that is complete, consistent and equitable to all our customers and is based on the principles of integrity, respect and responsiveness. Regardless of the reason for, the method, or frequency of contact, our customers will be treated with courtesy, respect and professionalism. Customer service standards are divided into three categories: • Be Respectful o Demonstrating courtesy and professionalism o Listening effectively a Responding in a timely manner n Exemplifying a no -surprise atmosphere • Be Knowledgeable o Fostering a team -oriented approach o Providing alternatives o Anticipating questions o Having and/or knowing your resources o Being organized • Be Welcoming n Acknowledging customers when they enter o Steering customers in the right direction a Promoting an enjoyable work environment o Maintaining a clean and uncluttered work environment n Treating people as individuals 28 Financial Projection This budget document is the tool we use to guide the City forward in accomplishing the Council's goals while remaining squarely within the current budget and forecasted projections. Over time, this provides the City with a good indicator of the progress the City is making to provide high -quality services in a cost-effective way while remaining within budget and forecasted projections. Based on the Financial Projection, department budgets have been thoroughly reviewed to keep 2025 expenditures in line with projected revenues. The City views the changes in the economy as an opportunity to reevaluate goals and strategies to meet the challenges set before us. As an open, collaborative government, we continue to encourage our citizens to provide the necessary feedback as we endeavor to plan our city's future together. The Financial Forecast is limited to five years as it becomes increasingly difficult to forecast economic indicators beyond a five-year horizon. It is important to note that the Financial Projection is an imperfect tool, which is why it is updated on an ongoing basis. The following General Fund financial projection is being created following a period of relatively robust tax collections that have continued due to economic stimulus provided during the COVID- 19 pandemic, as well as high inflation. The high levels of inflation kept sales tax collections at high levels through 2023 while also increasing city costs. However, sales tax collections began flattening throughout 2024, causing challenges with balancing revenues and expenditures for the 2025 budget and beyond. 29 CITY OF SPOKANE VALLEY, WA General Fund Budget Projection RECURRING ACTIVITY Revenues Property Tax Sales Tax Sales Tax - Public Safety Sales Tax • Criminal Justice Gambling Tax and Leasehold Excise Tax Franchise Fees/Business Registration State Shared Revenues Fines and Forfeitures/Public Safety Community and Public Works Recreation Program Revenues Grant Proceeds Miscellaneous Department Revenue Miscellaneous & Imestment Interest Transfers in - #105 fum tax-CPadvertising) Tran sfers in - # 110 (recording fees H& H Services) Total Recurring Revenues Expenditures City Council City Manager City Attorney City Services Public Safety Deputy City Manager Finance Human Resources Information Technology Facilities Public Works - Administration Engineering Building Economic Development Planning Parks & Rec- Administration Parks & Rec - Maintenance Parks & Rec - Recreation Parks & Rec - Aquatics Parks & Rec - Senior Center Parks & Rec - CenterPlace Genefal Government Transfers out - #204 (2016 LTGOdebtservice) Transfers out - 4309 (park capital projects) Transfers out - #311 (pavement preservation) Transfers out - 4501 (ITequip reserve) Transfers out - 4502 (insurance premium) Transfers out -4503 (publksafetyaquipmant) Total Recurring Expenditures Recurring Revenues Over (Under) Recurring Expenditures NONRECURRING ACTIVITY Revenues Grant Proceeds Total Nonrecurr ng Revenues Expenditures General Government - IT capital replacements Public Safety (police vehicle replacements) Facilities (Precfncfrepafrs& improvements) Facilities (CenterPlace repairs 8 improvements) Transfers out - #503 (pubfic safely equipment) Total Nonrecurring Expenditures Nonrecurring Revenues Over (Under) Nonrecurring Expenditures 11119l2024 2025 2028 2027 2028 202!# Proposed ProJection 1 Projection 1 Projection 1 Projection 1 Budget 1 14,081,000 14,281,C00 14,481,000 14,681,000 14,881,COD 2 33,000,00D 34,155,000 35,521,200 36,800.000 38,161,600 3 1,609,40D 1,665,700 1,732.300 1,794,700 1,861,100 4 2, 833,700 2,932,900 3.050, 200 3,150.000 3,276,900 5 523.000 554,400 571,000 588,100 605,700 6 1, 320, 000 1, 346, 400 1,373.300 1,400,800 1,428,800 7 2,527,400 2,552,700 2,578,200 2,604,000 2,630,000 8 482,100 486.900 491,800 496,700 501,700 9 3,616,900 3,833,900 3,94B,900 4.067,400 4,189,400 10 658,1 GO 691.000 711,7DO 733,100 755,100 11 437.000 437,000 437,000 20,000 20,000 12 87.000 87,900 88,800 89.700 90.600 13 2,105,700 2,105,700 2,105,700 2,105.700 2,105,7DO 14 30,000 30,000 30,000 30,000 30,000 1`5 344,000 344,000 344.000 344,000 344,000 63,655,3D0 65,504,500 67.465,100 68,915,200 70,881,600 16 754,111 776.700 800.000 824,000 848.700 17 858.450 884.200 910.700 938,000 966,100 18 983.069 1,012,600 1,043.000 1,074,300 1,106,500 19 1,451,798 1,495.400 1,540.300 1,566, 500 1.634,10D 20 40,167,009 42„416,400 44.791,700 47,300.000 49,948„800 21 637,381 656,500 676,200 696.500 717,400 22 1, 5D6, 684 1,551,900 1.598.500 1.646.500 1,695,900 23 402,280 414,300 426,700 439,500 452,700 24 445,653 459.000 472,800 487,000 501,600 25 1,395,751 1, 437, 600 1.480.700 1,525,100 1,570,900 26 380,647 392.100 403.900 416,000 428,500 27 2,021,088 2,081,700 2,144,20D 2,208,500 2,274,800 28 2,125.485 2,189,200 2,254,900 2,322,500 2.392,200 29 1,252.280 1,289,800 1,328,500 1,36B,400 1, 409, 500 30 1,112, 227 1,145, 600 1,180, 000 1,215.400 1,251,900 31 469,981 399,350 401,250 401,450 401.500 32 2.424,043 2.496,600 2,571,700 2,548,900 2,728.400 33 361,235 372,100 383,300 394,80D 406,600 34 677,500 401,400 401.150 398,950 401,550 35 35,202 35.300 37,400 38,500 39,700 36 724.628 746.400 768.800 791,900 815,700 37 1,663,450 1,713,400 1, 764, 800 1,817.700 1,872,200 38 401.550 398,750 397,760 401,600 400.160 39 0 0 0 0 0 40 0 0 0 0 0 41 92.500 92,5CO 92.500 92,500 92,500 42 900,000 1,008,000 1,129,000 1,264,500 1,416,200 43 0 0 0 0 0 63.244,022 65,868.000 68,999,750 72,299.000 75,774,100 411.278 (363,500) (1,534,650) (3,383,800) (4,892,500) 5D,000 0 0 0 0 910,000 0 0 0 0 30,000 0 0 0 0 60,000 0 0 0 0 473.722 0 0 0 0 1,523.722 0 0 0 0 (1,523,722) 0 0 0 0 EXCESS (DEFICIT) OF TOTAL REVENUES OVER (UNDER) TOTAL EXPENDITURES (1,112,444) (363,500) (1,534,650) (3,383,800) (4,892,500) ESTIMATED BEGINNING UNRESTRICTEDFUND BAL. 39.854,888 37.742,444 37,378,944 35,844,294 32,460,494 ESTIMATED ENDING UNRESTRICTED FUND BAL. 37.742,444 37,378,944 35.844,294 32,460,494 27,56T994 Ending fund balance as a % or recumng expenditures F7 59.68%J 56.75% $1.950444.901A36.38°/ 30 Projection assumes: 1 An increase of 2 An increase of 3 An increase of 4 An increase of 5 An increase of 6 An increase of 7 An increase of 8 An increase of 9 An increase of 10 An increase of 11 An increase of 12 An increase of 13 An increase of 14 An increase of 15 An increase of 16 An increase of 17 An increase of 18 An increase of 19 An increase of 20 An increase of 21 An increase of 22 An increase of 23 An increase of 24 An increase of 25 An increase of 26 An increase of 27 An increase of 28 An increase of 29 An increase of 30 An increase of 31 An increase of 32 An increase of 33 An increase of 34 An increase of 35 An increase of 36 An increase of 37 An increase of 36 An increase of 39 An increase of 40 An increase of 41 An increase of 42 An increase of 43 An increase of Projection Assumptions F-TO6--j 2027 Projection Projection plus new construction oil $200 in 2026, 4.00% in 2027, in 2026, 4.00% in 2027, in 2026, 4.00% in 2027, in 2026, 3.00% in 2027, in 2026, 2,00% in 2027, in 2026, 1.00% in 2027, in 2026, 1.00% in 2627, in 2026, 3.00% in 2027, in 2026, 3.00% in 2027, in 2026, 0.00%° in 2027, in 2026, 1.000/1 in 2027, in 2026, 0.00% in 2027, in 2026, 0.00% in 2027, in 2026, in 2027, in 2026, in 2026„ in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, 'in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2026, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, in 2027, 2028 Projection year Through 2029 3.60% in 2028, and 3.60% in 2028, and 3.60% in 2028, and 3.00% in 2028, and 2.00% in 2028, and 1.00% in 2028, and 1.00% in 2028, and 3.00% in 2028, and 3.00% in 2028, and 0.00% in 2028, and 1.00% in 2028, and 000% in 2028, and 0.00% in 2028, and 0.00% in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and 2029 Projection in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 31 The General Fund forecast for the years 2026 through 2029 uses the adopted 2025 Budget as a beginning point and currently assumes levels of service that are identical to those provided by the City in 2025. Rather than a hard and fast prediction of the City's future finances, this is a planning tool that allows us to determine how best to match existing and proposed programs and levels of service with anticipated financial resources and adjust if necessary. It is noteworthy that the Estimated Beginning Unrestricted Fund Balance figure listed in 2025 is as of October 4, 2024, and is based upon preliminary and unaudited figures, As we progress through the process of "closing the 2024 books" we anticipate this figure will change due to the fact we will continue to record both 2024 revenues and expenses as we become aware of them. External Input As representatives of the citizens of the City of Spokane Valley, the City Council strives to form policy that fairly represents all segments of our community, including residents, businesses and those visiting our City. To maintain balance in serving the different needs that exist in the City of Spokane Valley, it is necessary to receive feedback from customers and constituents. Previously, the City utilized citizen surveys to obtain feedback on various contract services including solid waste and the cable franchising process. Community meetings are used to inform citizens of upcoming planning and infrastructure changes. Citizen input was sought during the development of the original Comprehensive Plan, the most recent Comprehensive Plan Update that was completed in the latter part of 2016 and will continue to be sought on subsequent Comprehensive Plan updates. The City Council utilizes public comment during Council meetings to assist the Councilmembers in decision -making. City staff recognizes the importance of citizen concerns and the role citizens play in the health of our City, THE SV Express System allows citizens to share their concerns and report issues affecting the City. Staff are then able to respond in a timely manner and have a conversation with the citizen to work to resolve the reported concern. The public can also choose to take a more active role in participation through public forums such as public hearings and open house functions as well as through service on advisory committees. In the future, focus groups may be utilized to allow for more focused feedback on a particular subject so Council and staff can get a better feel for how a particular subject is received in the community, thereby allowing citizens to play active roles in guiding the way services are delivered. Internal Input The City of Spokane Valley city staff is comprised of knowledgeable professionals who provide the Council with specialized knowledge to assist them in making informed decisions. From demand analysis, which determines when the workload is heaviest and how to best accommodate it, to staff reports that consider alternative methods of service delivery or other cost -saving measures, employees are invaluable in providing reports that present complex information in a manner that makes it understandable and approachable. In addition, performance measure results are analyzed, summarizing multi -year performances linked to targets and making comparisons to other entities. Employees are often the information conduit from the citizens to the Council, relaying resident concerns and/or changing trends. Staff often bring forward innovative ways of providing efficient service delivery. Strategic planning through several long-range plans allows staff to look at current trends to make future forecasts and continually update plans as necessary. While much public input goes into these documents, the forecasting and planning are done by skilled staffers who strive to create innovative ways of achieving our future vision while meeting current needs, complying with the law, and operating within financial constraints. These include the Comprehensive Plan, Six -Year Transportation Improvement Program (TIP), Five -Year Financial Forecast, CenterPlace Marketing Plan, Parks Master Plan and Streets Master Plan. 32 City Departments and Divisions d Strategic and Responsive Government Managing our city's operations and budget carefully and openly • City Council • City Manager • Deputy City Manager • Office of the City Attorney • Finance Department • City Services Department • City Facilities Division • Information Technology (IT) Division • Human Resources Department Safe and Accountable Community Maintaining public safety and upholding services, enforcement and codes that keep our community safe • Public Safety • Building and Code Enforcement Division Connected and Maintained Network Building and maintaining roads and systems that safely and efficiently move people and goods and protect the environment • Public Works: Administration Division • Public Works: Engineering Division • Public Works: Street Maintenance Division • Public Works: Stormwater Utility ; k , Strong and Diverse Economy *`© Generating revenue to fund city services through the many places to live, eat, shop, work, play and access services • Economic Development Department • Planning Division Exceptional Quality of Life Creating opportunities for people to connect, have fun and improve their physical and mental health • Parks and Recreation Department 33 The City of Spokane Valley was incorporated on March 31, 2003, as a non -charter code city and operates under a Council -Manager form of government. It is governed under the optional municipal code of RCW Chapter 35A. Under this form of government, legislative authority is concentrated in the elected City Council, which hires a professional administrator to implement its policies. There are seven positions on the City Council, all of which are at -large positions. At -large means all Councilmembers represent all the citizens of the City versus each Councilmember representing a specified area within the City. Councilmembers are generally elected to four-year terms, with elections held every two years. For continuity, position terms are staggered by two years so that all positions are not open for election at the same time. Pursuant to RCW 35A.13.030. biennially the members choose a chair of the Council who receives the title of Mayor. The Mayor presides over all meetings and is recognized as the head of the City for ceremonial purposes. In addition to the position of Mayor, pursuant to RCW 35A.13.035, a Mayor pro tempore or Deputy Mayor is chosen by the Council. This position runs in concert with the position of Mayor and fulfills the duties of the Mayor during any absence or disability of the Mayor. Mayor Pam Haley Position 5 Councilmember Rod Higgins Position 1 Deputy Mayor Tim Hattenburg Position 6 Councilmember Jessica Yaeger Councilmember Ben Wick Position 4 Position 2 Councilmember Al Merkel Councilmember Laura Padden Position 7 Position 3 34 2024 Accomplishments • Updated and adopted a 2025 State Legislative Agenda and 2025 Federal Legislative Agenda • Authorized the hiring of 12 new public safety staff positions based on recommendations in the 2023 Matrix Police Staffing Study and significant public input • Reviewed and selected a solid waste disposal service provider and authorized staff to negotiate and execute a long-term agreement • Collaborated with state and federal legislators and lobbyists to further the city's interests • Continued to participate in regional homelessness discussions to investigate options to address this issue • Adopted a balanced 2025 budget that met the city's goal of having recurring revenue exceed recurring expenditures 2025 Goals 1. Increase public safety response to ensure everyone feels safe in Spokane Valley 2. Prioritize infrastructure maintenance, 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 people experiencing homelessness in Spokane Valley 6. Expand homeownership opportunities so more local people own homes 01 The City Manager Department is accountable to the City Council for the operation of the organization, effective support of elected officials in achieving their goals, fulfillment of the statutory requirements of the City Manager, implementation of City Council policies and the provision of a communication linkage among citizens, the City Council, city departments and other government agencies. The City Manager Department includes the City Clerk and oversight of Human Resources and the Office of the City Attorney. Both departments work directly with all other departments and have their own mission statements and goals. As the City's Chief Executive Officer, the City Manager has overall responsibility for policy development, program planning, fiscal management, administration, and operation of all city functions, programs and activities. The City Manager's administrative direction is provided by the City Council. The City Manager assesses community and citizen needs to ensure objectives and priorities are focused to meet those needs in an effective, cost-efficient manner; directs development and implementation of initiatives for service quality improvement; provides daily leadership and works with the city's management team to ensure a high-performance, service - oriented work environment consistent with sound management principles. All city employees report directly or indirectly to the City Manager. Police services are contracted through the Spokane County Sheriffs Department with the Spokane Valley Police Chief reporting to the City Manager. Essential Services • Directs the implementation of the City Council's annual goals • Develops and directs the implementation of policies, procedures and work standards for the City • Prepares and recommends long-range plans for city services and programs • Monitors the status of contracts • Develops and recommends adoption of the annual budget • Coordinates the preparation of reports or presentations to the City Council or outside agencies • Develops specific proposals for action on current and future city needs • Acts as the Emergency Management Coordinator for the City • Monitors staff performance on qualitative and quantitative measures • Participates with local, regional, state and national jurisdictions to represent Spokane Valley's interests • Maintains good working relationships with community constituents City Clerk The City Clerk's Office, which consists of the City Clerk and Deputy City Clerk, manages the city's official records and public disclosure, supports the City Council, including agenda development and preparation of the official minutes, provides legal notices to the public 36 regarding city business and supports all city departments. As the custodian of all city records, the City Clerk's office oversees record archival and all document imaging for state compliance. Essential Services • Prepares City Council agendas and packets • Certifies official city documents and custodian of city seal • Supervises city's official file record maintenance • Administers the city's Municipal Code and any insurance claims • Serves as Public Records Officer and handles public record requests • Ensures proper format for and processes resolutions and ordinances • Administers City Council, City Manager, Finance Director and Police Chief oath of office • Monitors contracts and other documents for signature, recording and posting • Coordinates volunteer opportunities for City and regional boards, committees and commissions • Attends all Council meetings and transcribes minutes and presides at bid openings • Responsible for publication of all legal notices • Serves as official Parliamentarian at Council meetings and the city's election official 2024 Accomplishments • Focused staff efforts on the city's budget priorities of public safety, pavement preservation, transportation and infrastructure, economic development, housing and homelessness and communications • Worked to support City Council's 2024 goals as referenced under the Legislative Branch budget • Presented Council with a balanced 2025 budget, which includes General Fund recurring revenues exceeding recurring expenditures and an ending fund balance of at least 50% of recurring expenditures • Collaborated with federal and state legislators and lobbyists to further city interests • Developed the 2025 State and Federal Legislative Agendas for Council consideration • Developed a Continuity of Operations Plan (COOP) for Council consideration 2025 Goals • Provide direction and oversight on staffs work toward accomplishing budget priorities in public safety, pavement preservation, transportation and infrastructure, and economic development • Work to support the City Council's 2025 goals as referenced under the Legislative Branch budget • Present Council with a balanced 2026 budget that includes General Fund recurring revenues exceeding recurring expenditures and an ending fund balance of at least 50% of recurring expenditures • Collaborate with federal and state legislators and lobbyists on behalf of the interests of Spokane Valley • Prepare the 2026 State and Federal Legislative Agendas for Council consideration 37 The Deputy City Manager works under the general direction of the City Manager and with the city's management team to coordinate efforts toward the achievement of departmental and city government. The Deputy City Manager participates in and makes suggestions to the City Manager in the formulation of strategy and city policy involving organization, procedures and services. Duties also include advising the City Manager in determining the needs of various departments, preparing and presenting services for approval by the City Manager and City Council, and coordinating the implementation of approved services. The Deputy City Manager performs operations oversight for contract administration, with a primary focus on the city's Public Safety operations and the IT Division and oversees the Parks and Recreation and Finance Departments through department directors for each of those departments. Essential Services • Works with the City Manager, department and division heads in planning, organizing, coordinating and implementing services affecting assigned areas of responsibility • Briefs the City Manager on issues of concern in the divisions anddepartments and functions in assigned area of responsibility to ensure proper action • Coordinates with Spokane Valley Police Chief on various operational issues to ensure Law Enforcement services meet requirements of the Interlocal Agreement and expectations of City Council and City Manager • Coordinates with Spokane County representatives, including presiding District Court Judge, Spokane County Prosecutor and others to address operational, budgetary and other ongoing issues with Public Safety agreements • Meets and corresponds with various citizens, professionals, businesses and other groups to answer questions and secure their assistance in carrying out various services • Coordinates the preparation of the annual budget for departments within assigned areas • Reviews results of major studies and coordinates the preparation of reports and recommendations • Attends Council meetings and reports on activities for which he is responsible as requested by the City Manager; confers with officials of city, county, state and federal agencies regarding plans and priorities for existing and planned services • Demonstrates continuous effort to improve operations, decrease turnaround times, streamline work processes and work cooperatively and jointly to provide quality seamless customer service Contract Administration Under the direction of the Deputy City Manager, Contract Administration works with contractors and agencies to help ensure that the city government remains small and lean while delivering services efficiently and effectively. This idea was incorporated early in the City of Spokane Valley's existence to maintain the original concept of a "contract city" that is not focused on growing government but instead utilizes the best possible options to provide services to citizens and businesses, whether that is the private sector or other government agencies. Contract Administration regularly evaluates service delivery, examining cost trends, performance and value compared to other liked -size cities. Additionally, a primary focus is ensuring that local tax revenues generated from the City are invested in the community and are not used to subsidize other jurisdictions. Contract Administration evaluates current service deliverables based on current and anticipated demand while employing the best 38 business practices and sound fiscal policy to ensure that staffing levels match demand and all efficiencies are incorporated while interacting with customers to answer questions and provide information on contract services. Current contracts include: Public Safety Contract Administration is responsible under the Deputy City Manager for negotiating and administering all public safety contracts, which total over 64% of the General Fund recurring expenditures budget. All public safety contracts are provided by Spokane County. Contract Administration reviews cost estimates, final cost reconciliations and performance measures. Periodically, Contract Administration will review the contracts and re -negotiate the terms. Public Safety Service contracts administered include: Animal Control ■ Detention Services ■ District Court ■ Emergency Management Cable Television Franchise ■ Law Enforcement - Sheriff's ■ Pretria I Services Community Oriented Policing 0 Prosecutor Services Effort (SCOPE) and Spokane E Public Defender Regional Emergency Communications (SREC) Cable television services that utilize the city's rights -of -way to run lines to connect to customers must operate by authority of a city franchise. Contract Administration negotiates the terms of the franchise agreements and administers the terms of the agreement, such as customer service standards, use of the right-of-way and payment of the franchise fees and Public, Education, and Government (PEG) Funds. Solid Waste Contract Administration is an active participant on the negotiation and evaluation team for solid waste disposal and collection, as well as the development of the City's Solid Waste Plan. 2024 Accomplishments • Support the 2024 goals of the Legislative and Executive Branch • Work with the City Manager and staff to develop the 2025 budget • Work with City Council, City Manager, staff and Spokane Valley Police Department to implement updated levels of service and staffing for Police • Study and develop a plan for public safety campus • Assist with new solid waste transfer, transport, and disposal services contract 2025 Goals • Support the 2025 Goals of the Legislative and Executive Branch • Work with City Manager and staff to develop the 2026 budget • Work with City Council, City Manager, staff and Spokane Valley Police Department to implement remaining staffing positions for updated levels of service for Police • Assist with Parks Master Plan update 39 The Office of the City Attorney represents the city's legal interests, including oversight of claims and litigation. The Office of the City Attorney is responsible for providing legal advice and support to the City Council and city employees, as well as prosecuting and defending all civil matters, including through the use of outside counsel. Essential Services • Negotiate and draft and/or review all contracts • Negotiate and draft franchise agreements with utility providers • Meet and negotiate with Spokane County on service contracts • Meet and negotiate with other jurisdictions on a variety of matters„ including interlocal agreements • Defend City in litigation and administrative hearings • Represent City in code enforcement litigation and collections • Advise on labor relations and employment law • Advise on numerous miscellaneous issues of general governance on a daily basis • Draft, or review and revise, ordinances, resolutions and policies as appropriate • Draft legal memoranda on a full range of municipal issues • Review and compile responses to public record requests when necessary • Provide training to staff on legal issues with broad application, such as public records, the Open Public Meeting Act, public disclosure rules, ethics, administrative and land -use regulations, contracts and purchasing and ordinance drafting • Attend all City Council and Planning Commission meetings • Review and advise on all real property transfers (easements, deeds, acquisitions, etc.) • Participate in the Governance Manual Committee • Maintain office and document organization necessary to successfully complete all tasks • Provide guidance to staff on solid waste issues 2024 Accomplishments • Provided a full range of legal services to the City and all departments • Drafted ordinances and resolutions for Council's consideration and adoption • Provided updates to the City Manager, Council and staff on legal matters impacting the City, such as opioid class action settlements, U.S. Supreme Court decisions impacting anti -camping ordinances, public defender caseload standards, etc. • Assisted City Council and departments in analyzing existing processes and developing new processes for legal compliance. For example, among other things, the City Attorney Office: o Assisted in updating form contracts used by the Public Works Division for multiple types of Public Works projects o Assisted Council to develop conduct standards for Councilmembers and a process to enforce violations thereof o Revised existing administrative policies and procedures as appropriate 40 • Provided continuous and ongoing legal support to departments and to the City Council to develop, adopt, revise and enforce city code provisions and regulations • Provided ongoing legal advice regarding compliance with the Washington Public Records Act and assisted with responding to several public records requests throughout the year, including reviewing thousands of records to assess and complete necessary redactions • Provided legal support for the continued development and implementation of the city's homelessness services program • Represented the City in hearings before the City Hearing Examiner regarding land use and code enforcement decisions • Provided constant support for code enforcement in requiring non -compliant properties to adhere to the city code • Worked with SVPD and code enforcement to develop a strategy to combat human trafficking by enforcing the city code against landowners who lease commercial property to illicit massage businesses • Obtained dismissal of a WISHA violation against the City associated with the construction of right-of-way improvements • Managed, monitored and assigned outside legal counsel to represent the City in pending litigation, including but not limited to the litigation to recover damages for defects in the construction of City Hall • Negotiated and drafted several utility franchise agreements with utility providers • Provided extensive and ongoing legal advice critical to completing transportation infrastructure projects, including but limited to the Pines Grade Separation Project using RAISE funds administered by the Federal Railroad Administration • Assisted departments in identifying and purchasing properties having long-term strategic benefits for the City • Advised the City on risk and legal liability mitigation/avoidance • Assisted in negotiating the city's contract for solid waste disposal services 2025 Goals • Continue to provide the City with a full range of legal services consistent with the City Attorney Office business plan, including but in no way limited to: o Provide legal advice to Council, City Manager and all city departments o Update Council, City Manager and staff on legal matters of city interest o Develop processes and/or revise existing processes to attain and maintain legal compliance o Draft and review ordinances and resolutions for Council consideration o Coordinate, monitor and facilitate outside counsel representing the City in litigation o Risk mitigation o Code enforcement • Develop updates to the city's sign regulations for Council consideration and approval • Assist the City to develop and implement measures to enhance public safety • Provide continued legal support to facilitate the completion of the Pines Grade Separation Project • Assist the city's efforts to update the Comprehensive Plan • Negotiate franchise agreements with those water purveyors currently operating within the City without a franchise agreement and present the same to the Council for consideration and adoption 41 The Finance Department provides financial management services for all city departments. Responsibilities include accounting and financial reporting, payroll, accounts payable, purchasing, budgeting and financial planning, treasury and investments. The department is also responsible for generating and analyzing financial data related to the city's operations. Finance is responsible for the administration, coordination, supervision and control of the city's financial activities engaged in by the City. These functions are performed through a combination of interrelated activities including financial management, general accounting and information technology. The department prepares Finance Activity Reports and the Annual Comprehensive Financial Report (ACFR), which is subject to an annual audit by the Washington State Auditor's Office. Essential Services Financial management responsibilities include: • Budget development and monitoring • Preparation of periodic budget amendments • Treasury control and management of the city's cash and investment portfolio • Debt financing and management • Collaboration with Economic Development, Public Works and Parks staff on financing options for capital projects General accounting responsibilities include: • Internal and external financial reporting including preparation of the Annual Financial Report • Coordination with the Washington State Auditor's Office for the city's annual audit which on average represents approximately 800 auditor hours each year • General ledger accounting • Cash receipting including preparation of daily deposits for city departments • Tracking and receipting telephone utility tax payments • Tracking and receipting quarterly gambling tax payments • Processing payroll and accounts payable for 918.25 full-time equivalent employees as well as seasonal and temporary employees • Process approximately 4,000 accounts payable checks • Project accounting, including grant accounting and processing reimbursement requests • Advertise and call for applications for grants • Advertise and call for applications for lodging tax grants 2024 Accomplishments • Completed the implementation of the Financial Modules in the Enterprise ERP financial system • Maintained a consistent level of service in payroll, accounts payable, budget development and periodic and annual financial report preparation and information technology services 42 • Continued to provide adequate training opportunities to allow staff members to remain current with changes in pronouncements by the Governmental Accounting Standards Board (GASB) • Completed the 2023 Annual Financial Report by May 29, 2024, and received a "clean audit opinion" from the Washington State Auditor's Office • Continued to work with Community and Public Works to evaluate available funding for capital projects as well as the city's pavement management program • Worked with other city departments to support the implementation of the city's Housing and Homeless programs 2025 Goals • Complete the implementation of the Payroll and HR Modules of the Enterprise ERP financial system • Maintain a consistent level of service in payroll, accounts payable, budget development, periodic and annual financial report preparation and information technology services • Continue to provide adequate training opportunities to allow staff members to remain current with changes in pronouncements by the Governmental Accounting Standards Board (GASB) • Complete the 2024 Annual Financial Report by May 30, 2025, and receive a "clean audit opinion" from the Washington State Auditor's Office • Continue to work with Community and Public Works to evaluate available funding for capital projects as well as the city's pavement management program • Continue to work with other city departments to support the implementation of the city's Housing and Homeless programs 43 The City Services Department advances City Council goals and priorities by advancing the city, state and federal legislative initiatives, collaborating with community stakeholders, sharing information about services and programs and administering key city services. Essential Services Administration • Assists in the development and implementation of city goals, work plans, and performance measures Legislative Services • In concert with City Council priorities, leads the city's effort to advance the city, state and federal legislative initiatives and priorities • Monitors and analyzes regional, state and federal legislation, ordinances and policy changes • Establishes and oversees the implementation of programs that support or advance economic development, transportation initiatives, community -based services or other city priorities Communications and Community Involvement • Serves as a liaison to various civic and/or governmental organizations and committees, taskforces, boards and commissions; confers regularly with other municipalities, chamber of commerce, authorities and commissions • Provide regular, timely, clear and accurate information to the community • Provide opportunities where community members can get involved, share their thoughts and inform city decision -making Housing and Homelessness • Provides first point of contact for residents seeking information or assistance with issues related to housing and homelessness • Oversees the development and management of contracts with service providers for homeless outreach and other services • Advance the city's priorities in regional collaborative efforts focused on housing and homelessness • Serves as the liaison for the city's Homeless and Housing Task Force Real Estate and City Facilities • Conducts studies to determine the best use of assets and develops plans to enhance the use of city property • Coordinates and oversees the acquisition of various properties that advance city council goals and/or support programs • Oversees the planning of new facilities and expansion, renovation and maintenance of existing facilities 44 2024 Accomplishments • Managed and implemented a Homeless and Housing Program • Participated in key regional homeless and housing committees • Coordinated the Spokane Valley Homeless and Housing Task Force meetings • Developed and assisted with the implementation of the city's state and federal legislative agenda • Continued to establish strong relationships with regional stakeholders to advance city priorities and goals • Provided regular, timely, clear and accurate information to the community • Increased regular city communications with the addition of a weekly enewsletter and Nextdoor page • Created easy -to -use city -branded communications templates for staff to share unified messaging 2025 Goals • Continue to manage and implement a Homeless and Housing Program • Continue to participate in key regional homeless and housing committees • Coordinate the Spokane Valley Homeless and Housing Task Force meetings • Develop and assist with the implementation of the city's state and federal legislative agenda • Finalize a Strategic City Communications Plan + Provide regular, timely, clear and accurate information to the community • Engage community members and provide opportunities to get involved, share their thoughts and inform city decision -making • Fully implement the communications guidelines so all city communications are unified, creative, professional and recognizable 45 The City Services Administrator provides management and oversight of the city's Facilities Division, which is responsible for the overall operations and maintenance of the City Hall facility, the SVPD Police Precinct building, CenterPiace Regional Events Center and the Street Maintenance Shop, as well as any other city facilities that are acquired. The Facilities Division is responsible for grounds maintenance, janitorial services, lighting and maintenance of the HVAC and other building systems. Essential Services • Manages the maintenance and development of city facilities, including the Precinct Building, which houses the Spokane Valley Police Department, District Court courtroom and ticket counter • Implements facility operational changes • Oversee service contracts including janitorial, groundkeeping, snow removal • Plan maintenance and emergency work, perform routine safety inspections and ensure facilities are well -maintained • Ensure facilities comply with state regulations, health and security standards, and energy efficiency requirements • Ensure the safety and functionality of all facilities, including fire safety, elevators, and security monitoring • Oversee facility renovations and upgrades 2024 Accomplishments • Coordinated all maintenance, repairs and capital replacement activities for all city -owned facilities • Continued to assist with City Hall repairs • Coordinate maintenance and operation of new city facilities • Began the implementation of the Clean Building requirements • Pursued grant opportunities to address Clean Building requirements • Addressed maintenance requests for all City facilities timely and efficiently • Managed snow plowing, janitorial, landscaping and other miscellaneous contracts 2025 Goals • Continue to coordinate all maintenance, repairs and capital replacement activities for all city -owned facilities • Continue to assist with City Hall repairs • Continue to pursue grant opportunities to address clean building requirements • Develop an Operation and Maintenance Program for CenterPlace, City Hal, and the SVPD Precinct • Continue to implement the Clean Building requirements • Continue to address maintenance requests for all city facilities timely and efficiently • Continue to manage snow plowing, janitorial, landscaping and other miscellaneous contracts 46 The city's Information Technology Division seeks to provide and support technology to best serve internal and external IT users. The IT Division is responsible for the design, maintenance and support of the city's data network, and maintains all primary computer applications, including the financial management and permitting systems. Essential Services • Design, support and maintenance of city's data and voice network • Manage, procure and support cellular phones and mobile devices • Research, order, deliver, repair and maintain all desktop, tablet, laptop and peripheral equipment • Maintain and support primary computer applications • Provide technical support of open public meetings, including the operation of live video conferencing applications and work with vendors involved with broadcast production of City Council meetings • Secure and maintain the city's data and voice network and related equipment to allow staff to provide services to the public • Ensure public meetings are presented online in real-time • Assist with cameras and security systems • Ensure network security • Fulfill public records • Provide tech solutions to allow staff and City to provide services more effectively and efficiently 2024 Accomplishments • Deploy and support work order management software for the signal shop, facilities maintenance and IT • Maintain cybersecurity training program for city staff • Continue with the assistance of financial software replacement • Aid in the migration to a new Human Capital Management solution • Manage network infrastructure to ensure minimum downtime for computer systems and phones • Develop 24/7 cybersecurity monitoring solution by selecting the best partner for coverage after-hours 2025 Goals • Manage cybersecurity training program for city staff • Assist in onboarding of Human Capital Management solution • Provide software application support to staff • Maintain network infrastructure to minimize downtime for computer systems and phones • Work through hardware replacement efficiently to ensure minimal downtime for staff • Collaborate with staff to provide effective solutions while meeting budget goals 47 The Human Resources (HR) Department is responsible for providing personnel consultation and employee services to the management of the City of Spokane Valley and its employees, supporting a motivated workforce to deliver quality services to the community. HR provides services in compensation, benefits, training and organizational development, staffing, employee relations, and communications, as well as risk management services. Essential Services ■ Employee recruitment ■ Labor relations ■ Risk management ■ ADA coordination and consultation ■ Employee training • Employee law compliance ■ Compensation administration ■ Policy development and administration ■ Employee Wellness Program ■ Performance management • Benefit administration ■ Employee onboarding • Title VI coordination and response Human Resources is a key partner with city departments to ensure the organization has the talent to reach its many goals. With the support of the Wellness Committee, the City continues to achieve the WellCity Award by developing a qualified Wellness Program, which is anticipated to reduce employee healthcare expenses by more than $35,000 per year. The Human Resources office also provides Risk Management services to the City in the identification, assessment and prioritization of risks followed by coordinated and economical application of resources to minimize, monitor and control the probability and/or impact of such risks. Further, the Human Resources Manager functions as the Americans with Disabilities Act (ADA) coordinator, guiding the city's efforts to promote access to its citizens. As the city's designated contact for persons requesting accommodation, the Human Resource Manager works with the public to provide reasonable access to city services. Human Resources prepares the City for the many changes in the external business environment, including increased governmental mandates and legislation, recruitment needs as the pool of skilled workers decreases, the increasing cost of labor and changing workforce demographics. 48 2024 Accomplishments • Successfully negotiated a successor labor agreement to be implemented in 2025 • Implemented innovative methods to recruit vacancies in the City • Implement a new Human Resource Management System to replace current payroll software • Supported employee wellness by attaining the AWC Wel[City Award for 2024 • Audited the City Fleet Policy to include the revaluation of city vehicles • Continued to enhance the Human Resources information on the city's website 2025 Goals • Implement personnel changes related to 2024 collective bargaining • Provide citywide anti -harassment training to employees • Deploy the new person nellpayroll system and resolve issues as needed • Continue to implement systems/policies that enhance employee security within city facilities • Attain the AWC WellCity Award for 2025 • Reassess city fleet valuation for Washington Cities Insurance Authority coverage 49 Public safety is the highest priority for the Spokane Valley City Council, The City meets its obligations to provide superior public safety for its citizens through contracts with Spokane County, Contract Administration is responsible for negotiating and administering all public safety contracts under the supervision and guidance of the Deputy City Manager. Contract Administration reviews cost estimates, final cost reconciliations and performance measures. Periodically, Contract Administration will review the contracts and re -negotiate the terms. Public Safety Service Contracts Administered Include: • Animal Control • Detention Services • District Court • Emergency Management • Law Enforcement • Sheriff's Community Oriented Policing Effort (SCOPE) • Spokane Regional Emergency Communications (SREC) • Pretrial Services • Prosecutor Services • Public Defender In 2025, public safety services will account for 64% of the city's recurring expenditures. The majority of public safety funding is directed to Law Enforcement services. Given the amount of funding directed towards public safety and particularly law enforcement, details regarding services are important to include in the budget to provide information regarding the Spokane Valley Police Department's structure, the costs for various service units and the performance received. Details of the law enforcement services provided under the interlocal agreement are included on the following pages. 60 = Table i. Spokane Valley „alle Police Department Staffing (pursuant to Interlocal Agreement) 2021 2022 2023 2024 2025 Change +/- Dedicated Administrative 3 3 3 3 3 Patrol 61 61 61 61 66 +5 Trafflc 7 7 7 7 8 +1 Community Services 1 1 1 1 1 Behaviorial Health 1 2 2 2 2 2 Homeless Services 0 1 1 1 2 +1 Domestic Violence 1 1 1 1 1 School Resource Officer 4 4 4 4 4 SVIU (Property and Drug Investigations) 12 12 12 12 15 +3 Total Dedicated 91 92 92 92 102 shared (Split with County) Investigations 3 3 3 3 4 +1 Major Crimes 7 9 9 9 9 Sex Crimes 8 8 8 8 8 Investigative Task Force 1 1 1 1 1 Regional Intelligence Group 1 1 1 2 2 Joint Terrorism Task Force 1 1 1 1 1 Safe Streets (Drugs and Gangs) 5 5 1 5 5 5 Emergency Operations Team 2 2 2 2 2 Administration (Technical and PIO) 2 2 2 2 2 Professional Standards 1 1 1 1 2 +1 Training 4 4 4 4 4 Total Shared 35 37 37 38 40 1. Both BHU FTE are grant -funded but only one has been approved as a permenant position. Note: Ten new positions have been tentatively placed in positions subject to Council approval. 51 Table 2. City Costs by Spokane Valley Police Department Service Unit Service Unit 2025 % Dedicated Patrol $ 14,212,749 44.5% SV Investigative Unit $ 2,990,062 9.4% Traffic $ 1,842,264 5.8% Valley Command Staff $ 1,374,364 4.3% K-9 $ 782,551 2.5% School Resource Officers $ 811,410 2.5% Domestic Violence $ 385,475 1.2% Community Services $ 239,310 0.7% Subtotal $ 22,638,184 70.9% Shared _ .. .. Investigations $ 2,952,006 9.2% Property Drugs (Safe Streets) $ 1,060,074 3.3% Regional Intelligence Group $ 942,523 3.0% Emergency Operations Team $ 204,534 0.6% Subtotal $ 5,159,137 16.2% Special Units SWAT $ 294,422 0.9% Tactical Team $ 31,519 0.1% Helicopter $ 95,756 0.3% Explosives Disposal $ 108,336 0.3% Subtotal $ 530,032 1.7% Support Dispatch $ 1.,403,286 4.4% Records $ 848,526 2.7% Forensics $ 607,050 1.9% SCOPE $ 208,984 0.7% Property Room $ 422,266 1.3% CAD/RMS Matinenance $ 90,269 0.3% Reservists $ 10,704 0.00/0 Subtotal $ 31591,085 11.3% Total $ 31,918,439 100.0'Q - Training, PIO and Fleet costs are included in units above. Separately Budgeted Law Enforcement Costs Vehicles $ 910,000 Ten New Officers $ 2,325,032 52 Table 3. Workload indicators and Performance Measures(pursuant to Interlocal Agreement) 2020 2021 2022 2023 Average Workload indicators Citizen Calls for Service 46,287 51,038 51,193 53,191 50,427 Calls with Deputy Response 29,563 28,940 29,217 29,322 29,261 Deputy -Initiated Incidents 15,156 11,133 12,935 18,357 14,395 Incidents Requiring Documentation 10,992 10,511 11,885 14,907 12,074 Total Deputy Involved Incidents 44,719 40,073 42,152 47,679 43,656 Traffic Stops 7,878 5,658 5,791 9,027 7,089 Arrests 2,362 1,841 2,303 2,396 2,226 Collisions Responded To 1,468 1,771 1,767 1,699 1,676 Traffic Infractions 2,192 2,559 2,866 5,045 3,166 Traffic Stops with Criminal Charges 1,856 1,391 1,609 1,724 1,645 Property Crimes 6,520 6,180 6,589 5,550 6,210 Person Crimes 1,481 1,239 1,371 1,294 1,346 Cases Investigated 2,095 2,096 2,383 2,843 2,354 Charges Filed 1,507 412 735 735 847 Cases Reviewed 6,992 6,107 6,321 5,985 6,351 Performance Measures Collisions Response Rate 62% 59% 57% 62% 60% Collisions Per 1,000 population 27.93 27.52 26.85 25.71 27.00 Property Crimes Per 1,000 63.32 59.14 61.52 51.68 58.91 Person Crimes Per 1,000 14.38 11.86 12.80 12.05 12.77 $ Value of Recovered Items $243,334 $1,275,416 $ 447,728 $ 1,572,475 $ 894,738 % of reviewed cases investigated (Property) 30% 34% 38% 36% 34% Citizen Complaints/1,000Incidents * 0.13 0.33 0.40 0.73 409,o • ofComp(aintsSustained 16.60% 29.009/o 25.00% 15.00% 21% % Use of Force Within Policy 100% 100% 100% 99% 1009/0 Avg, Response Time Priority 1 0:05:11 0:04:51 0:09:55 0:06:19 0% Avg. Response Time Priority 2 0:17:07 0:23:24 0:28:45 0:20:42 2% Avg. Response Time Priority 3 0:38:48 0:48:16 0:55:33 0:44:21 3% % of Incidents Deputy -Initiated 340/6 28% 31% 39% 33% Average Day/Night Platoon Staffing 6.13 6.30 6.60 6.34 Average Powershift Platoon Staffing 1.61 0.92 1.80 1.44 53 The Building and Code Enforcement Division is responsible for implementing and enforcing the city and state building codes, as well as city development and property regulations. The division is divided into two sections, the Building Section and the Code Enforcement Section. Building The purpose of building codes, as adopted by the State and the City of Spokane Valley, is to promote the health, safety and welfare of the occupants or users of the building and structures and the public by requiring minimum performance standards for structural strength, exit systems, stability, sanitation, light, ventilation, energy conservation and fire safety through the following codes. • International Building Code • International Residential Code • International Mechanical Code • International Fuel Gas Code • Uniform Plumbing Code • International Fire Code • International Existing Building Code • International Wildland Urban Interface Code • ICC A117.1 Standard for Accessible and Usable Buildings and Facilities • Washington State Energy Code Implementation of these regulations through plan review and inspection of building construction projects assures that citizens can correctly assume that the buildings and structures in which they occupy are safe. Essential Services • Commercial construction plan review • Residential construction plan review • Accessibility {handicap} plan review • Commercial and residential construction inspection • Permit intake, processing and issuance • Permit coordination Code Enforcement The Code Enforcement Section is responsible for enforcing city codes related to private properties. This work includes investigating cases and conditions regarding junk vehicles, garbage, unsafe structures, various zoning violations, traffic safety hazards and sign code violations while maintaining a proactive enforcement model as directed by the administration. Code Enforcement personnel work with residents and business owners, helping to maintain both residential and commercial properties in a safe and clean condition. Work regularly 54 requires coordination with law enforcement and fire prevention personnel to mitigate life and fire safety hazards as well as working with the Spokane Regional Health Department and Housing and Homeless Coordinator staff on issues related to homeless individuals, senior citizens and families in distress. In addition, Code Enforcement acts as a community resource directing citizens to other service agencies for assistance as appropriate. 2024 Accomplishments • Continued high level of Permit Center customer service to permittees and other agencies • Provided final recommendation regarding replacement of the current permitting and code enforcement software • Continued to improve the Code Enforcement program and public outreach/education • Initiated partnership with regional permitting agencies towards the creation of local/in- house training programs for code professionals • Coordinated several local in -person educational training for code staff • Continued to implement additional mini -training presentations by staff for staff to support mutual understanding of various division's processes 2025 Goals • Work with City Clerk staff to determine a process for scanning commercial address files and cataloging archived documents • Enhance customer support/self-help guides available via the online permit portal • Build on successful coordination efforts with local code officials to further improve consistency in code enforcement throughout the region • Continue collaboration with police, fire, homeless and housing, and other agencies to address nuisance properties holistically • Develop a method to better track and report data related to staff time dedicated to reinspection, rereview and reinvestigation of cases 55 The Public Works Department is comprised of three divisions, including the Administration Division, Engineering Division and Streets Maintenance Division. Additionally, the Public Works Department includes the Surface and Stormwater Utility Management and Solid Waste Program Management. The Administration Division is responsible for the management and direction of the Public Works Department within the City of Spokane Valley. In addition to managing the three operational divisions, the Administration Division is responsible for setting department goals, objectives, and policies. 2024 Accomplishments • Continued ongoing coordination of operations with other local, regional and state entities • Continued coordination of the city's comprehensive Pavement Preservation Program • Finalized the review, recommendations and development of a new comprehensive Maintenance Shop that will meet the needs of all city maintenance staff • Coordinated the development of a city -provided Traffic Signal Maintenance Shop due to the decrease in county -provided signal maintenance services • Coordinated the multi -departmental effort in determining solid waste transfer, transport and disposal services for the future • Developed a new Spokane County Interlocat Agreement for reciprocal road and traffic maintenance and miscellaneous services • Reviewed and developed a new Interlocal Agreement with the Washington State Department of Transportation (WSDOT) for signal, luminaire, and intelligent transportation system maintenance and operations 2025 Goals Continue regional coordination of operations and maintenance with other local, regional and state entities Continue the process of evaluating and developing an Asset Management Program for the city's various utilities Coordinate a comprehensive review of city contracting codes and policies with the City Attorney's Office 56 The Public Works Department is comprised of three divisions, including the Administration Division, Engineering Division and Streets Maintenance Division. Additionally, the Public Works Department includes the Surface and Stormwater Utility Management and Solid Waste Program Management. The Engineering Division is comprised of four sections, including the Capital Improvement Program, Development Engineering, Traffic Management and Operations and Utilities. Capital Improvement Program The Capital Improvement Program Section (CIP) plans, designs and constructs new facilities and maintains, preserves and reconstructs existing facilities owned by the City of Spokane Valley. These projects include roads, bridges, trails and civic and community buildings. This requires careful prioritized long-range planning, acquisition and management of state and federal grant funding, coordination with stakeholder groups and proficient project management. Essential Services • Prioritize and coordinate submittal of grant requests for federal and state funding sources • Implement the Pavement Management Program • Develop the annual Six -Year Transportation Improvement Program (TIP) and the update of the current year TIP • Manage Capital Projects in accordance with city, state, and federal requirements • Coordinate with local utility companies • Administer the bid and award process • Provide construction administration, including inspection, documents and contract management for projects • Ensure proper project closeout • Ensure compliance with grant agency requirements • Coordinate with Spokane Regional Transportation Council (SRTC) and other local, regional and state jurisdictions on the metropolitan transportation plan, regional transportation policies and projects • Collaborate with other city departments and divisions, such as Street Maintenance, Stormwater, Traffic, Parks, Development Engineering and Economic Development 57 Development Engineering The Development Engineering Section (DE) ensures that land actions and commercial building site permits comply with adopted codes and standards for private infrastructure development through plan review and construction inspections. Development Engineering periodically updates the city's development code and design standards pertaining to construction activities, ensuring adherence to federal and state requirements, as well as the city's adopted Comprehensive Plan. As the City does not have surveyors, a surveying consultant reviews all surveying information provided in plats, binding site plans (BSPs), easements and right-of-way dedications to ensure accuracy and compliance with state law. Essential Services • Provide engineering plan reviews in association with land use actions, property development and building permits • Identify, develop and institute city code amendments as regulatory guidelines change • Identify, develop and institute city design standard changes as regulatory standards change ■ Provide construction oversight for various development and capital projects • Review, issue and monitor grading permits ■ Review, issue and monitor right-of-way permits ■ Provide right-of-way inspections for various development and capital projects The Traffic Engineering Section (TE) provides traffic engineering services for safe and efficient multi -faceted transportation systems throughout the City. Traffic Engineering oversees the operation of traffic signals, the installation and maintenance of roadway signs and roadway channelization (striping). Traffic Engineering is also responsible for transportation planning and design in support of the CIP, private development projects and regional transportation efforts. Essential Services ■ Optimize and coordinate traffic signal installation, maintenance and operation • Oversee, monitor and develop mitigation measures for traffic congestion citywide ■ Identify and schedule the collection of annual traffic data for the city's principal roadway network • Prepare traffic control, signal, signing and channelization plans and specifications in cooperation with capital projects ■ Scope and review traffic studies for private development that utilizes the services of the city's street network ■ Identify projects that mitigate transportation impacts or correct deficiencies caused by the increased traffic volumes associated with new development • Identify capital improvement projects that improve the transportation system throughout the City • Develop Transportation Management Plans and studies that identify school zone safety, pedestrian and bike facilities • Assist the DE and CIP sections in preparing grant applications for various projects that impact the city's transportation network 58 ■ Monitor motorized and non -motorized crashes to address safety concerns on the citywide street network ■ Review Traffic Control Plans for compliance with the Manual on Uniform Traffic Control Devices Handbook (MUTCD) • Provide review of Traffic Control Plans and permits for oversized loads, special events and transportation network access control ■ Partner with the Washington State Department of Transportation (WSDOT), the Spokane Regional Transportation Council (SRTC), Spokane County and neighboring jurisdictions to coordinate regional transportation needs • Coordinate with Spokane Regional Transportation Management Center (SRTMC) on transportation management within the City and region • Implement, monitor and maintain the City's Intelligent Transportation Systems (ITS) and Traffic Operations Center 2024 Accomplishments • Implemented approved capital projects • Administered state and federal funds received for capital projects • Successfully acquired grant funds for many capital projects • Began utility relocation efforts for the Pines Road Grade Separation Project • Advanced the preliminary engineering phase of the SullivantTrent Interchange Project, including alternative selection • Pursued opportunities to fund the construction of the Sullivan/Trent Interchange Project • Continued to coordinate regional transportation issues with SRTC, WSDOT and other agencies • Continued implementation of the enhanced Underground Injection Control (UIC) and National Pollution Discharge Elimination System (NPDES) programs • Continued coordination of the update of the Solid Waste Management Plan with the Technical Advisory Group • Processed record number of engineering permits and land use applications in a professional and timely manner and ensured consistency with city codes 2025 Goals • implement approved capital projects • Administer state and federal funds received for capital projects • Prepare and apply for grant applications for capital projects • Begin the construction phase of the Pines Road Grade Separation Project • Pursue opportunities to fund the construction of the Sullivan/Trent Interchange Project • Continue to coordinate regional transportation issues with SRTC, WSDOT and other agencies • Evaluate the potential to implement traffic impact fees citywide • Finalize the update of the Solid Waste Management Plan, including review by the Department of Ecology • Process engineering permits and land use applications in a professional and timely manner and ensure consistency with city codes • Continue implementing Automated Traffic Signal Performance Measures (ATSPMs) across the traffic signal system network 59 The Public Works Department is comprised of three divisions, including the Administration Division, Engineering Division and Streets Maintenance Division. Additionally, the Public Works Department includes the Surface and Stormwater Utility Management and Solid Waste Program Management. The Street Maintenance Division is comprised of five sections, including Street System Maintenance, Winter Roadway Operations, Traffic Control System Maintenance, Bridge Maintenance and Fleet Management Program. The division provides responsive maintenance and repairs for approximately 461 centerline miles of city streets, accounts for the efficient and safe movement of both motorized and non -motorized vehicles, as well as pedestrians within the limits of the City, and coordinates convenient interconnect to the regional transportation system. Maintenance work includes snow and ice control, street pavement repairs, traffic signals and signs, landscaping and vegetation control, and many other street maintenance and repair activities. Street System Maintenance The Street Maintenance Division provides responsive maintenance and repairs for approximately 461 center line miles of city streets, Most street maintenance services provided are contracted services, under the oversight of city staff. Street and stormwater maintenance and repair account for over three million dollars annually to provide asphalt patching, crack sealing, gravel shoulder repairs, curb and sidewalk repairs, gravel road grading and stormwater repairs. The street sweeping contract provides routine monthly maintenance along with a dedicated full spring sweep and partial fall sweep, performed in conjunction with the stormwater management program. The contract for storm drain cleaning is responsible for cleaning drywells, catch basins, culverts, swale inlets and bridge drains. The City contracts for services that provide litter and trash control on arterial streets, weed control and trash clean up as requested, mowing, and maintaining all city dry land grass and snow removal from sidewalks on city -owned bridges and along critical roadways. Additionally, the City contracts for roadway landscaping services to maintain all city -owned rights -of -way and provide weed control on all major arterials including sidewalks. Essential Services • Monitor the city's street system network for immediate and ongoing repair and maintenance issues • Provide Public Works emergency response to assist with windstorm and natural disaster debris and hazardous spills 60 • Provide road repair activities including pothole repair, crack sealing and pavement surface management • Coordinate and monitor street sweeping and storm drain cleaning activities • Coordinate and monitor right-of-way landscape maintenance and litter control Winter Roadway Operations During the winter months, the Street Maintenance Division provides winter roadway operations using city forces and equipment, as well as contracted equipment and labor. The City maintains a fleet of snowplows, sanding trucks and liquid deicer trucks, which are available at moment's notice when winter storms appear. The city -owned snowplows are responsible for clearing of the Priority 1 and 2 roads, along with selected residential hillsides. In addition to city staff, the City contracts with outside labor forces to use city equipment to maintain 24-hour a day service. On those many occasions where residential plowing is necessary, the City contracts for road grader and operator services, as traditional snowplows are ineffective on residential roads. Essential Services • Monitor winter weather events to assist in planning winter roadway operations • Provide round-the-clock maintenance • Apply deicer to bridges and intersections as winter temperatures dictate • Remove snow and ice from arterial roadways continually during winter events • Provide sidewalk snow removal, ice control, and storm inlet maintenance • Organize and monitor contractors assigned to winter snow removal Traffic Control System [Maintenance Traffic control system maintenance includes ongoing planning, preventative maintenance and emergency repairs of the city's traffic management systems. The system includes a citywide Intelligent Traffic System (ITS), including nearly 80 signalized intersections, 20 miles of fiber optic cabling, traffic control cameras and all associated computer and software components. Additionally, the traffic control system includes roadway markings, streetlight systems, enhanced pedestrian crossing systems, school zone beacons and over 25,000 street signs. Essential -Services • Provide 24-hour standby and emergency repair • Conduct routine, including weekly, monthly and annual system assessments • Provide coordination with school districts for school zone beacons • Provide traffic control system inspection for ITS and other capital projects • Monitor, evaluate and coordinate the integrated traffic control system with the Spokane Regional Transportation Management Center (SRTMC) • Coordinate the city's major arterial traffic control systems for maintaining efficient traffic movements 61 Bridge Maintenance Program The City of Spokane Valley's Bridge Maintenance Program combines cost effective actions and strategies to maximize the useful life of the Valley's bridges. There are two types of maintenance; normal annual maintenance and maintenance work that is noted during bridge inspections. The objective of the program is to ensure public safety through inspection, maintenance, rehabilitation and replacement of the 13 city -owned bridges. Additionally, the City provides safety inspections on two bridges owned by the Union Pacific Railroad and one owned by Burlington Northern Railroad. Essential Services • Conduct required bridge inspections and reporting • Develop maintenance and repair programs for individual bridges • Assist city maintenance staff and contracted workforces in necessary bridge maintenance efforts • Develop and manage bridge load ratings and guidelines for all city bridges • Develop, monitor and maintain a bridge capital project program • Conduct bridge repairs and capital bridge projects ' - a 0i ntau The Fleet Management Program provides comprehensive efforts in maintaining and managing the city's vehicle, snowplow and construction equipment fleet. The main purpose of the program is to oversee the city's fleet to maintain an efficient and safe fleet for staff, in compliance with vehicle laws and regulations. Essential Services • Monitor and maintain the city vehicle fleet in its entirety • Maintain an inventory of all city -owned vehicles, snowplows and construction equipment • Develop an overall fleet assessment and replacement plan to keep the fleet safe and reliable » Plan and conduct fleet diagnostic services and preventative maintenance • Respond to emergency, real-time, repair services • Provide research and recommendations for asset replacement, following the identified plan or as necessary in emergencies 62 2024 Accomplishments • Monitored Automated Traffic Signal Performance Measures (ASTMs) for Argonne Road, Pines Road and Sullivan Road corridors • Completed Local Streets Program annual construction using pavement reconstruction and surface treatments • Continued annual roadway maintenance and repair projects, including resurfacing several local and collector streets • Continued winter roadway operations, including full -city plows during significant snow events • Continued identifying funding opportunities for the entire Pavement Management Program • Worked with other departments to develop a citywide, comprehensive Asset Management Program that will include transportation maintenance and operations facilities • Coordinated the development of a city -provided Traffic Signal Maintenance Shop due to the decrease in county -provided signal maintenance services • Developed a new Spokane County Interlocal Agreement for reciprocal road and traffic maintenance and miscellaneous services • Reviewed and developed a new Interlocal Agreement with the Washington State Department of Transportation (WSDOT) for signal, luminaire, and intelligent transportation system maintenance and operations 2025 Goals • Continue ongoing roadway and bridge maintenance and repairs • Implement ATSPMs across a wider range of the signal network using existing software • Continue annual roadway maintenance and repair efforts • Continue winter operations • Continue seeking funding opportunities for the entire Pavement Management Program • Work with other departments in developing a citywide, comprehensive Asset Management Program, which will include transportation maintenance and operations facilities 63 The Public Works Department Utilities Section oversees the city's Surface and Stormwater Utility, manages the city's contracts for solid waste collection and disposal, oversees the city's floodplain management services and coordinates other utility issues on behalf of the City. The city's Surface and Stormwater Utility manages the city's efforts to collect, treat, store and discharge stormwater while managing the risks to public safety, health and property from flooding and erosion. The Utilities Section also monitors and implements the Clean Water Act requirements for stormwater discharges, including the implementation of the city's National Pollutant Discharge Elimination System (NPSES) permit, Underground Injection Control (UIC) rules and monitoring regulations for discharges in Aquifer Protection Areas and Total Maximum Daily Load (TMDL) requirements for the Spokane River. The Utilities Section provides required annual reporting to the Washington State Department of Ecology. Finally, the Utilities Section is responsible for administering the National Flood Insurance Program (NFIP) within the City as required by the Federal Emergency Management Agency (FEMA). As part of these efforts, staff enforces local floodplain ordinances, assists homeowners and developers, and works with FEMA on determining local flood elevations. Essential Services • Provide inventory, inspection and investigations for all city stormwater facilities • Provide Geographic Information System (GIS) mapping related to stormwater facilities, both public and private, throughout the City • Maintain the city's compliance with all environmental and utility laws, codes and regulations • Provide floodplain management services on behalf of the City • Provide floodplain management services to other agencies and private entities • Assist in the planning, design and construction of capital improvements throughout the City, focusing on project utility requirements • Manage city street sweeping planning and operations • Manage the operations and maintenance of all city storm drainage structures • Represent the City in Stormwater Public Education and Outreach efforts • Represent the City in regional solid waste and recycling efforts • Provide management, implementation and oversight of the city's Solid Waste Management Program • Manage the city's solid waste and recycling collection services contracts • Represent the City on regional solid waste and recycling committees • Represent the City on regional aquifer protection committees 64 2024 Accomplishments • Finalized the hydrologic evaluation, with FEMA concurrence, for the Glenrose and Central Floodplan mapping • Continued collaboration efforts with local, state and federal stormwater regulatory bodies • Continued implementing the enhanced level of service standards for stormwater management • Finalized the stormwater management study for the Ridgemont Estates neighborhood • Inventory and mapping of all city stormwater facilities continued • Continued ongoing stormwater maintenance and repairs utilizing in-house and contracted services • Incorporated stormwater system improvements with other capital projects for efficiency • Continued implementation of the enhanced Underground Injection Control (UIC) and National Pollution Discharge Elimination System (NPDES) programs • Developed and implemented an in-house StormBill system to replace the county's system 2025 Goals • Continue the hydraulic evaluation efforts for the Glenrose and Central Floodplain mapping for FEMA • Continue collaboration efforts with local, state, and federal stormwater regulatory bodies • Continue implementing the enhanced level of service standards for stormwater management • Continue the inventory and mapping of all city stormwater facilities • Continue ongoing stormwater maintenance and repairs utilizing in-house and contracted services • Implement stormwater system improvements, integrating with other capital projects for efficiency • Continue implementation of the enhanced UIC and NPDES programs • Work with other departments in developing a citywide comprehensive Asset Management Program, which will include stormwater facilities 65 The Economic Development Department strengthens and builds community identity by administering business retention, expansion and recruitment; tourism and economic development marketing; strategic initiatives and studies; coordination with regional partners; Geographical Information Systems (GIS); and current and long-range planning. The sections below provide additional information for the Economic Development Department programs. Essential Services • Encourage a diverse and stable business environment • Establish and maintain communication with various entities to promote and facilitate the implementation of the city's economic development strategies • Provide information and make connections for businesses to the City and other organizations providing funding, technical assistance and business support • Collaborate with regional economic development partners to elevate our community for tourism, unique retailers and attractions that support our economy • Conduct special studies and reports related to economic development priorities and projects • Develop and implement strategies to promote business retention, expansion and recruitment • Coordinate with business owners and developers to provide possible site locations, market research and related information to promote business development • Maintain the Washington state business license database and review home business permit applications for compliance • Use GIS technology to inform and engage citizens and business owners • Develop and implement strategies to reduce homelessness and address its community impacts • Create partnerships with housing developers to increase the supply of affordable housing • Coordinate the Tourism Promotion Program to promote tourism and increase overnight stays at lodging facilities within the city boundaries • Maintain the community's vision for growth in the city's Comprehensive Plan; review and revise the laws that regulate the use of property; and administer both the subdivision code and the zoning ordinance • Evaluate the Comprehensive Plan's strategic actions and identify implementation measures 2024 Accomplishments • Pursued grant opportunities to enhance economic development and tourism strategies • Facilitated and managed the development of the cross country course at Flora Park to host championship events • Collaborated with local, regional and state entities to bring greater awareness to partnership opportunities • Continued to connect business owners in a variety of sectors with technical assistance • Continued to initiate participation on key committees with economic development partners 66 • Continued to engage partners, the public and stakeholders in economic development and tourism strategies • Implemented marketing strategies and campaigns for skilled labor and business recruitment • Continued to develop an outward -facing GIS application for the general public • Developed a GIS application for planners to produce project maps and notice mailers • Developed an in-house GIS stormwater billing application to assess fees for commercial and residential properties • Developed a GIS application for updating/maintaining six -year TIP data • Developed a stormwater structure GIS mobile application for in the field maintenance of existing data, and new data entry • Developed a GIS field application for data/photo collection related to Flora Park trails, trees, other pertinent features • Updated land capacity analysis scripting tools to identify vacant and partially used properties throughout the city • Managed Retail Strategies to recruit new, interesting and unique retail businesses to the city • Administered and managed the TPA Program, including coordination of the Hotel Commission and revenue -funded contracts • Implemented the city's Five -Year Destination Marketing Plan and long-term strategies to grow destination tourism • Promoted existing signature events that create city identify and a desirable place to live 2025 Goals • Continue to develop the cross country course at Flora Park to host collegiate, post - collegiate and NCAA cross country events • Improve retail sales in Spokane Valley to provide general fund revenues for city services • Secure grant funding for the cross country course in collaboration with Spokane Sports • Continue to meet with and provide direct technical assistance to Spokane Valley businesses • Collaborate with partners to host business -focused webinars or workshops for small business owners • Collaborate with the Spokane Valley Chamber of Commerce on workforce, a shop local campaign and youth entrepreneurship • Continue to build out a GIS application for residential stormwater billing • Utilize GIS to process land capacity analysis data to inform the periodic update and annexation • Continue to build out an external GIS application for the general public and development community • Increase collaboration between Spokane Valley event venues and city hotels to provide responses to conference and event RFPs • Identify and implement a method for measuring the economic impact of TPA -funded programs and initiatives • Explore opportunities for additional destination events in the City with a focus on youth sports • Enhance the Discover the Valley website to improve customer experience and highlight the City in unique ways 67 • Enhance the Economic Development website to reflect the city's current economic initiatives and goals for business growth • Complete the land use permit processes for the Elora Road cross country complex • Complete the draft update to the comprehensive plan and development regulations to maintain consistency with the GMA • Continue to process land use applications in a timely and efficient manner 68 The Planning Division within the Economic Development Department oversees both long-range and current planning for the City. The division oversees the development and implementation of the Comprehensive Plan, Shoreline Master Program and Housing Action Plan, including developing and processing amendments to the comprehensive plan, zoning, subdivision regulations and related procedural requirements. The division handles land use permit processing such as subdivisions, shoreline permits, conditional use permits, boundary line adjustments and zoning letters. The division also ensures the City maintains consistency with state laws like the Growth Management Act (GMA), Shoreline Management Act, State Environmental Policy Act, subdivisions and other related land use laws. Essential Services • Ensure that the city's plans are consistent with the Growth Management Act (RCw36.70A) • Ensure and document that the city's plans are consistent with the Shoreline Management Act (RCw 90.58) • Maintain the city's compliance with the State Environmental Policy Act (SEPA RCw43.21 C) • Evaluate and process amendments to the Comprehensive Plan • Evaluate and process amendments to the Spokane Valley Municipal Code • Coordinate, evaluate and process short subdivisions, subdivisions, binding site plans, street vacations, conditional use permits and other land use permit applications • Prepare and conduct required public hearings related to land use issues, code text amendments and city plan adoptions • Maintain and provide city information, including demographics, planning data and comprehensive plan statistics to the US Census Bureau 2024 Accomplishments • Collaborated with regional partners in long-range planning efforts related to the periodic update • Continued to seek grants to support city planning initiatives and develop scopes of work for the periodic update • Increased/expanded cross -training and training related to housing and long-range planning • Continued to process land use development applications in a timely and efficient manner • Reviewed and updated land use processes to ensure they were efficient and streamlined • Started the periodic review as required by the Growth Management Act due in 2026 2025 Goals • Develop a GMA-required public engagement plan for the periodic update • Complete an analysis of the Comprehensive Plan, development regulations and critical areas for the periodic update • Continue to process land use development applications in a timely and efficient manner • Review and update land use processes to ensure they are efficient and streamlined • Seek grants to support city planning initiatives and develop periodic update scopes of work • Develop analyses for greenhouse gas and resiliency sub -elements 69 With offices located in the CenterPlace Regional Event Center, the Parks and Recreation Department consists of six divisions, including Parks Administration, Parks Maintenance, Recreation, Aquatics, Senior Center and CenterPlace. The department is comprised of nine FTEs with a Park Maintenance Worker position that will remain vacant in 2025. Parks Maintenance and Aquatics services are contracted with external businesses or agencies. The Parks and Recreation Department also provides various recreation programs, contracts with private recreation program providers, and maintains a database of local recreation programs and services to help match citizens with existing services. Parks Administration and Maintenance Provides and maintains quality parks that offer a diverse range of experiences in a safe and beautiful environment, providing enjoyable, restorative and memorable places to spend time and physical amenities that support and enhance active living and social interaction opportunities. Essential Services • Implements the goals and objectives of the City Council • Develops policies and procedures • Facilitates the upkeep and use of parks, baseball fields, sand volleyball courts, basketball, tennis and pickleball courts and other public recreation areas, including the Appleway Trail and Centennial Trail • Manages the park maintenance, aquatic operation and janitorial and event services contracts • Works to acquire and develop new park facilities • Coordinates facility maintenance at CenterPlace • Issues and administers city special event permits Recreation Delivers diversified recreational and educational experiences for all ages, while fostering vigorous community partnerships and advocating health, wellness and physical activity. Essential Services • Provides summer day camp, winter break camp, summer park program and outdoor movies • Informs and engages the community to participate in available recreational programs through a variety of methods, including publication of seasonal recreation guides, social media posts and collaboration with the city's e-newsletter 70 Coordinates and offers over 20 additional recreation programs year-round Works to actively engage partnerships to provide, enhance and offer additional recreational program opportunities for all community members. Partnerships include Spokane County Library District, YMCA, Spokane Parks Foundation, local school districts, City of Spokane Parks and Recreation, Evergreen Regional Volleyball Association, Spokane Indians Youth Baseball, Coyle Outside, Skyhawks and Supertots, Spokane Dance Class, Western Dance Association and more Maintains a database of local recreation programs and services to help match citizens with existing providers Aquatics The City of Spokane Valley owns three outdoor swimming pools that offer public open swim opportunities, drowning prevention through swim lessons, adult exercise programs, swim team and private facility rentals. The daily operation and maintenance of the city's pools is provided through a contract with YMCA of the Inland Northwest with programming facilitated through the Recreation Division. In addition, the City leases a portion of Valley Mission Park to Splash Down, a privately -operated family water park. CenterRlace Regional Event Center Promotes corporate and private events that help stimulate our local economy, produce customized, high -quality events and provide an experience that showcases Spokane Valley values. Essential Services • Regional focal point for Northeastern Washington, Northern Idaho and Western Montana • 54,000 square foot facility located in Mirabeau Point Park • Open seven days a week, the facility is also the home of the Parks and Recreation Department and the Spokane Valley Senior Center • Reserves and rents to over 1,000 educational, corporate and social events annually • Manages food services and marketing contracts • Partners with Spokane Community College, Central Valley School District and Spokane Valley Farmers Market. • Manages outdoor venues and interior rooms including West Lawn Plaza, Great Room, Fireside Lounge, Auditorium, numerous large and small meeting rooms and commercial kitchen 71 Spokane Valley Senior Center Empowers adults 50+ for personal independence, healthy aging, social connection and life-long learning experiences, serves as a hub and focal point, complements existing services, provides programs, activities and opportunities for the aging population and operates as a multi -purpose senior center to provide health, social, educational, referral and recreational services. Support Services • Supports the Spokane Valley Senior Center at CenterPlace from 8 a.m. to 4 p.m. Monday through Friday • Coordinates activities and programming schedules within the building • Coordinates needed senior center maintenance with the city's Facilities Division • Facilitates Meals on Wheels program and supports the SVSCA with an active membership of over 1,000 • Attends SVSCA Board Meetings and acts as liaison between SVSCA and City 2024 Accomplishments • Implemented new Park Maintenance contracts for designated parks, signature parks, trails and janitorial services • Recruited and trained new Parks Administrative Assistant and migrated financial transactions to the new EERP system • Initiated the required six -year update to Parks and Recreation Master Plan • Implemented a donation agreement with RAVE Foundation for a new soccer mini -pitch at Balfour Park • Applied for RCO Local Parks and LLWCF funding for Balfour Park Playground and Spray Park • Worked with Economic Development to advance Flora Property cross country course development • Established MOU with DNR for public access to the 100-acre Pinecroft Natural Area Preserve at Mirabeau Park 2025 Goals • Continue to manage new Park Maintenance contracts • Complete the required six -year update to the Parks and Recreation Master Plan • Implement Park Sponsorship and Fundraising Services Agreement with Spokane Parks Foundation • Launch Capital Fundraising Campaign for Balfour Park • Develop Phase 2 improvements at Greenacres Park with RCO Local Parks and LWCF grant awards • Continue to work with Economic Development to develop the Flora Property Cross Course • Develop basic public access infrastructure at Flora, Summerfield and Ponderosa properties • Implement public access to DNR 100-acre Pinecroft Natural Area Preserve at Mirabeau Park 72 CITY OF SPOKANE VALLEY, WA 2025 Budget Summary ►� yea ►.n A�tnuaFAg 'raprii�iia�r Fund;.: ; .. ..t�iu ��iancla .� .. �t+awenu�s . ... S�ur�es . Ap ra 7�apons �a'tsnts� <'. General Fund 001 38,854,888 63,655,300 64,767,744 64,767,744 37,742,444 Street Fund 101 4,068,681 9,362,900 13,431,581 9.250,085 4,1B1,496 Paths &Trails Fund 103 57,820 10,300 68,120 0 68,120 Hotel/Motel Tax - Tourism Facilities Fund 104 2,018,390 790,000 2,808,390 0 2,808,390 Hotel/Motel Tax Fund 105 228,031 920,000 1,148,031 923,000 225,031 Solid Waste 106 1,194,636 320,000 1,514,636 119,289 1,395.347 PEG Fund 107 230,911 60,000 290,911 73,000 217,911 Affordable & Supportive Housing Sates Tax Func 108 1,008,632 215,000 1,223,632 0 1,223,632 Tourism Promotion Area Fund 109 300,740 1,300,000 1,600,740 1,275,000 325,740 Homeless Housing Program Fund 110 126,547 290,000 416,547 344,000 72,547 Transportation Benefit District Fund 111 0 2,785,000 2,785,000 2,785,000 0 CentefNace Operating Reserve Fund 120 300,000 0 300,000 0 300,000 Service Level Stabilization Fund 121 6,339,854 288,000 6,627,854 0 6,627,854 Winter Weather Reserve Fund 122 554,568 15,000 569,568 500,000 69,568 LTGO Bond Debt Service Fund 204 0 970,950 970,950 970,950 0 REET 1 Capital Projects Fund 301 5,382,127 1,700,000 7,082,127 1,728,150 5,353,977 REET 2 Capital Projects Fund 302 4,585,809 1,775,000 6,300,809 1,891,950 4,468,859 Street Capital Projects 303 1,969,355 6,488,645 8,458,000 6,488,645 1,969,355 Park Capital Projects Fund 309 292,758 1,B61,761 2,154,519 1,861,761 292,758 Civic Facilities Capital Projects Fund 310 20,474 1,200 21,674 0 21.674 Pavement Preservation Fund 311 2,178,144 3,888,411 6,066,555 2,050,000 4,016,555 Capital Reserve Fund 312 12,508,315 650,000 13,158,315 4,990,123 8.168,192 Railroad Grade Separation Projects Fund 314 348,494 41,241,197 41,587,691 41,241,197 346,494 Transportation Impact Fees Fund 315 1,437,793 430,000 1,867,793 0 1,867.793 Economic Development Capital Projects Fund 316 0 0 0 0 0 84,004,967 139,018,664 185,281,187 141,259,894 81,763.737 EB�l.,rrldt@(t ';: �Stlrrlai4� `: �e innrng Y..... Fupd ilYArhrng TWO 11Ya[�t10g WQrkin .t±apita! Funds ... Ho 4 itsl ReYenues Soyrces Ap ro riatiios C:� iiai Stormtvater Management Fund 402 3,552,819 6.260,000 9,812,819 5,692,821 4,119,998 Aquifer Protection Area Fund 403 1,055,248 20,000 1,075,248 1,000,000 75,248 Equipment Rental & Replacement Fund 501 1,164,922 579,700 1,744,622 185,000 1,559,622 Risk Management Fund 502 340,325 904,800 1,245,125 900,000 345,125 Public Safety Equipment Replacement Fund 503 1,473,722 473,722 1,947,444 0 1,947,444 Passthrough Fees & Taxes 632 0 600,000 600,000 600,000 0 7,587,036 8,838,222 16,425,258 8,377 821 8.047,437 Total of all Funds 91,592,003 147,856 886 201,706,445 149,637,715 89,811,174 73 CITY OF SPOKANE VALLEY, WA 2025 Budget IQ"t - fa>: NEAt FBHIQ RECURRING ACTIVITY Revenues Property Tax Sales Tax Sales Tax - Public Safety Sales Tax - Criminal Justice Gambling Tax and Leasehold Excise Tax Franchise Fees/Business Registration State Shared Revenues Fines and Forfeitures/Public Safety Community and Public Works Recreation Program Revenues Grant Proceeds Miscellaneous Department Revenue Miscellaneous & Investment Interest Transfers in - #105 (h1m tax-CP advertising) Transfers in - #110 (recording lees H&H Services) Total Recurring Revenues Exoenditures City Council City Manager City Attorney City Services Public Safety Additional Positions Deputy City Manager Finance Human Resources Information Technology Facilities Public Works - Administration Engineering Building Economic Development Planning Parks & Rec - Administration Parks & Rec - Maintenance Parks & Rec - Recreation Parks & Rec - Aquatics Parks & Rec - Senior Center Parks & Rec - CenterPlace General Government Transfers out - #204 (2016 t-TGO debt service) Transfers out - #309 (park capital projects) Transfers out - #311 (pavement preservation) Transfers out - #501 (IT equip reserve) 'transfers out - #502 (insurance premium) Transfers out - #503 (public safety equipment) Total Recurring Expenditures Recurring Revenues Over (Under) Recurring Expenditures �R24 AsAs Adopted Amendment '. Amend®d 13,824,900 0 13,824,900 33,709,600 (1,183,000) 32,526,600 1,600,800 0 1,600,800 2,818,500 0 2,818,500 485,000 0 485,000 1,370,000 0 1,370,000 2,469,400 0 2,469,400 500,600 0 500,600 3.481,900 0 3,481,900 607,200 0 607,200 120,000 (100,000) 20,000 87,000 0 87,000 1,211,200 0 1,211,200 30,000 0 30,000 0 290,000 290,000 62,316,100 993,000) 61,323,100 721,407 50,000 771.407 863,883 19,091 862,974 932,980 133,402 1, 066,382 1,301,725 22,843 1,324,568 35,251,248 0 35,251,248 0 0 0 595,023 15,203 610,226 1,422,458 34,698 1.457,156 380,533 8,584 389,117 446,178 11,206 457,384 1.313,685 38,238 1,351,923 400,427 9.005 409,432 2,015,430 41,251 2,056,681 2,240,956 44,706 2,285,662 1,189,806 18.708 1,208,514 1,081,090 18,043 1,099,133 720,793 (211,611) 509,182 1,398,583 935,582 2,334.165 346,310 3,637 349,947 569,200 0 569,200 33.994 788 34,782 675,980 9,232 685,212 1,707,540 0 1,707,540 398,950 0 398,950 160,000 0 160,000 1,021,900 0 1,021,900 86,600 0 86,500 700,000 0 700,0W 0 473,722 473,722 57.976,579 1,676,328 59,652,907 �Q2B Bud et 14,081,000 33,000,000 1,609,400 2,833,700 523,000 1,320.000 2.627,400 482,100 3,616,900 658,100 437,000 87,000 2.105,700 30,000 344,000 637655, 300 754,111 858,450 983,089 1,451,798 37,841,977 2,325,032 637,381 1,506,684 402.280 445,653 1.395,751 380,647 2,021,088 2,125,485 1,252,280 1.112,227 469,981 2,424,043 361,235 677,500 35,202 724,628 1,663,450 401,550 0 0 92,500 900,000 0 63,244,022 4,339,521 2,669.328 1,670.193 411,278 11119l2024 256,100 1.85% 473,400 1.46% 8,600 0.54% 15,200 0.54% 38,000 7,84% (50,000) (3.65%) 58,000 2.35% (18,500) (3.70%) 135,000 3.88% 50,900 8.38% 417,000 2085.00% 0 0.00% 894,600 73.85% 0 0.00% 54,000 18,62% 2,332,200 3.80% (17,296) (2,24% (24,524) (2.78% (83,293) (7.81% 127,230 9.61% 2,590,729 7.35% 2,325,032 0.00% 27,155 4.45% 49,528 3.40% 13,163 3.38% (11,731) (2.56%) 43,828 3.24% (28,785) (7.03%) (35,593) (1,73%) (160,177) (7.01%) 43,766 3.62% 13,094 1.19% (39,201) (7,70%) 89,878 3.85% 11,288 3 23% 108,300 19.03% 420 1.21% 39,416 5,75% (44,090) (2,58%) 2,600 0.65% (160.000) (100.00%) (1,021.900) (100.00%) 6,0()0 6.94% 200,000 28,57% (473,722) (100,00%) 3.591,115 6.02% 74 CITY OF SPOKANE VALLEY, WA 2025 Budget NONRECURRING ACTIVITY Revenues Grant Proceeds (CLFR) Grant Proceeds (Comp Plan amendment) Transfers In - #312 (City Nall Repairs) Transfers in - #312 (Pub Safety space Planning) Total Nonrecurring Revenues Expenditures General Government - IT capital replacements Public Safety (UM Public Safety (poffce vehicle replacements) Public Safety (public safety space planning) Facilities (Precinct repairs & improvements) Facilities (electric man -lift) Facilities (CenterPlace repairs & improvements) Facilities (Clean building requirements) Fad lities (Demolish Balfour Facility) Fad lities (CenterPlace audit for energy retrofit) Parks & Rec (replace banquet chair at CP) Parks & Rec (motorized shades for Great Room) Communications (Police staffing comm outreach) City Hall Repairs CLFR Related Project Expenditures Financial Software Capital Costs Transfers out - #101 (Street Fund operations) Transfers out - #312 r22 fund bat >50%) Transfers out - 9501 (park maint vehicles) Transfers out - #503 (Public Safety Equip Replc) Total Nonrecurring Expenditures Nonrecurring Revenues Over (Under) Nonrecurring Expenditures Excess (deficit) of Total Revenues Over (Under) Total Expenditures Beginning unrestricted fund balance Ending unrestricted fund balance As ,Ado ted Ametti3meti( As Amended Budget 11 /19/2024 0 159,000 159,000 0 (159,000) (100.00%) 325,000 0 325,000 0 (325,000) (100,00%) 0 1,42000 1,424,000 0 (1,424.000) (100.00%) 0 122,200 122,200 0 (122,200) (100.00%) 325,000 1,705,200 2,030,200 0 2,030,200) 100.00%) 162.600 0 152,600 50,000 (102,500) (67.21%) 36,000 0 36,000 0 (36,000) (100.00%) 0 0 0 910,000 910,000 0,00% 0 122,200 122,200 0 (122,200) (100,00%) 165,000 0 155,000 30,000 (125,000) (80.65%) 20,000 0 20,000 0 (20,000) (100.00%) 241,000 0 241,000 60,000 (181,000) (75.10%) 0 85,000 85,000 0 (85,000) (100.00%) 0 155,000 155,000 0 (155,000) (100.00%) 0 21,000 21,000 0 (21,000) (100.00%) 150,000 0 150,000 0 (150,000) (100.00%) 25,000 0 25,000 0 (25,000) (100.00%) 0 17,000 17,000 0 (17,000) (100.00%) 0 1,424,000 1,424,000 0 (1,424,000) (100.00%) 0 3,131,000 3,131,000 0 (3,131,000) (100,00%) 0 550,000 550,000 0 (550,000) (100.00%) 4,592,923 (1,392.500) 3,200,423 0 (3,200,423) (100,00%) 0 4,397,832 4,397,832 0 (4,397,8322) (100.00%) 0 85,000 85,000 0 (85,000) (100.00%) 0 1,000,000 1,000,000 473,722 (526,278) (52.63%) 5,372,423 9,595,532 14,967,955 1,523,722 13,444,233 (89,82%) (6,047,423) (7,890.332) (12,937,755) (1,523,722) 707,902) 1.0,558.680 (11,267,562) (fi12444) 50,122,450 50,122,450 38,854,888 49,414,548 38,854,888 37,742,444 Fund balance as a percent of recurring expenditures 85,23%` b5.13%F777WW Total revenues 62, 641,100 71 Z 200 63, 353, 300 63, 655, 300 Total expenditures 63,349,002 11,271,860 74,620,862 64,767,744 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (707,902) (11,267,562) (1,112,444) Beginning unrestricted fund balance 50,122,450 50,122,450 38,854,888 Ending unrestricted fund balance 49,414,546 38,854,888 37,742,444 75 CITY OF SPOKANE VALLEY, WA 2025 Budget PlIAL itE1ttlE: FIlNBS #101 -STREET FUND RECURRING ACTIVITY Revenues Utility Tax Motor Vehicle Fuel (Gas) Tax Multimodai Transportation Revenue Right -of -Way Maintenance Fee Solid Waste Road Wear Fee Investment Interest Miscellaneous Transfer in - #111 Total Recurring Revenues Expenditures Wages 1 Benefits ! Payroll Taxes Street Program Maintenance Shop Wnter Operations Bridge Program Local Street Program Traffic Program Intergovernmental Payments Vehicle rentals - #501 (non -plow vehicle rental) Vehicle rentals - #501 (plow replace.) Total Recurring Expenditures Recurring Revenues Over (Under) Recurring Expenditures NONRECURRING ACTIVITY Revenues Transfers in - #001 Transfers in - #312 Total Nonrecurring Revenues Expenditures Capital Equipment Replacement Programs Local Street Program Bridge Replacement Program Traffic Signal Program Toots & Equipment Traffic Signal Program Office Furniture Transfers out - #501 (Bucket TruckMehicies signal pro Total Nonrecurring Expenditures Nonrecurring Revenues Over (Under) Nonrecurring Expenditures Excess (Deficit) of Total Revenues Over (Under) Total Expenditures Beginning fund balance Ending fund balance At Ada ted Amendment As- Amended 900.000 0 900,000 1,950,700 0 1.950,700 137,500 0 137,500 100,000 0 100,000 1,700,000 0 1,700,000 10.000 0 10,000 10,000 0 10,000 0 1,392, 500 1,392,500 4,808,200 1,392,500 6,200,700 1,641,850 259,851 1,901,701 2,986,150 (730,825) 2,255,325 24,550 0 24,550 1,564,464 0 1,564,464 68.750 0 68.750 1,579,560 0 1,579,560 6,000 888,365 894,365 1,160,000 (385,000) 775,000 41,950 0 41,950 300,000 0 300,000 9,373,274 32,391 9,405,665 � 1�19/zoz4 . ----1 202� Bud et 900,000 0 0.00% 1,969,700 19,000 0,97% 138,200 700 0,51% 100,000 0 0.00% 1,700,000 0 0.00% 10,000 0 0.00% 10,000 0 0.00% 2,785,000 1,392, 500 100.00% 7,612,900 1,412,200 22.77% 1,875,610 (26,091) (1.37%) 2.044,287 (211,038) (9.36%) 30,322 5,772 23.51% 1,053,299 (511,185) (32,67%) 68,000 (750) (1.09%) 0 (1,579,560) (100.00%) 1,177,367 283,002 31.64% 745,000 (30,000) (3.87%) 71,200 29,250 69,73%n 300,000 0 0.00% 7,365,085 (2,040,580) (2,1„70%) _.(4,555,074). 1,360,109 (3,204,965) 247,815 4,592,923 (1,392,50D) 3,200,423 0 (3,200,423) (100.00%) 0 0 0 1,750,000 1,750,000 0,00% 4.592,923 (1,392,500) 3.200,423 1,756,000 (1,450,423) (45.32%) 225,000 0 225,000 135,000 0 0 0 1,750,000 25,000 0 25,000 0 0 57,375 57,375 0 0 14,000 14,000 0 0 205,000 205,000 0 250,000 276,375 526,375 1,885,000 4,342;923 . (1,668,875) 2,674,048 (135,000) ..(222r151;' ({lA81:7) ::: 112 815.': 4,599,598 4,599,598 4,068,681 4,377,447 4,068,681 4.181,496 Total revenues 9,401,123 0 9,401,123 9,362,900 Total expenditures 9,623,274 308,766 9,932,040 9,250,085 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (222,151) {308, 766) (530, 917) 112,815 Beginning unrestricted fund balance 4,599,598 4,599,598 4,068, 681 Ending unrestricted fund balance 4,377,447 4,068,681 4,181, 496 (90,000) (40.00%) 1,750.000 0.00% (25,000) (100,00%) (57,375) (100.00%) (14,000) (100.00%) (235,000) (100.00%) 1,358,625 258.11% 76 CITY OF SPOKANE VALLEY, WA 2026 Budget As As Ado ted : Amend►nent I Amended BPS :.IAt.itE1l: iVl3.,.FUNDs.;�s�ntinued", #103 - PATHS & TRAILS FUNp Revenues Motor Vehicle Fuel (Gas) Tax Investment Interest Total revenues ExEx e�nditUres Transfers out - #309 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #104 - HOTEL I MOTEL TAX - TOURISM FACILITIES FUNGI Revenues HotellMotel Tax Investment Interest Transfers in - #105 Total revenues Expenditures Transfer out - #316 {cross country course) Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #105 - HOTEL 1 MOTEL TAX FUND Revenues Hotel/Motel Tax Investment Interest Total revenues Expenditures Transfers out - #001 Transfers out - #104 Tourism Promotion Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #106 - SOLID WASTE FUND Revenues Solid Waste Administrative Fee Investment Interest Total revenues Exoenditures Wages I Benefits I Payroll Taxes Education & Contract Administration Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 8,200 0 8,200 1,000 0 1,000 9,200 0 9,200 0 0 0 0 0 0 11/19/2024 Bud et 8,300 100 1.22% 2,000 1,000 100.00% 10,300 1,100 11.96% 0 0 0.00% 0 0 0,00% 9,200 9,200 10,300 48,620 48,620 57,820 57,820 57,820 68,120 600,000 0 600,000 80,000 0 80,000 0 793,575 793,575 680,000 793,575 1,473,575 590,000 (10,000) (1A7%) 200,000 120.000 150.00% 0 (793,575) (100.00%) 790,000 (683,575) (46,39%) 0 4,400,000 4,400,000 0 (4,400,000) (100.00%) 0 4,400,000 4,400.000 0 4,400,000 (100.00%) 680,000 (2,926,425) 790,000 4,944,815 4,944,815 2,018,390 5,624,815 2,018,390 2.808,390 900,000 0 900,000 900.000 0 0.00% 10,000 0 10.000 20,000 10,000 100,00% 910,000 0 910,000 920,000 10,000 1,10% 30,000 0 30,000 30,000 0 0.00% 0 793,575 793,575 0 (793,575) (100.00%) 1,252,200 (793,575) 458,625 893,000 434,375 94,71% 1,282,200 0 1,282,20D 923,000 (359,200) (28.01%) (372,200) (372,200) (3,000) 600,231 600,231 228,031 228,031 228,031 225,031 250,000 0 250,000 250.000 0 0.00% 40,000 0 40,000 70,000 30,000 75.00% 290,000 0 290,000 320,000 30,000 10.34% 0 0 0 290,000 0 290,000 290,000 0 290,000 0 0 1,194,636 1,194,636 1,194,636 1,194,636 49,289 49,289 0,00% 70,000 (220,000) (75.86%) 119,289 (170,711) (58.87%) 200,711 1,194,636 1,395,347 77 SPE:CFA-RS-V NGEFtINQS-cnntinyed`' #107 - PEG FUND Revenues Comcast PEG Contribution Investment Interest Total revenues Expenditures PEG Reimbursement - CMTV Capital Outlay Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance CITY OF SPOKANE VALLEY, WA 2025 Budget 4 As Ada ted .:.IA.. Andmerit As Amended ;202� Bud et 11/19/2024 63,000 0 63,000 55,000 (8,000) (12.70%) 3,000 0 3,000 5,000 2,000 66,67% 66,000 0 66,000 00,000 (6,000) (9.09%) 39,500 0 39,500 39,500 0 0,00% 33,500 0 33,500 33,500 0 0.00% 73,000 0 73,000 73,000 0 0.00% (7,000) (7,000) (13,000) 237,911 237,911 230,911 230,911 230,911 217,911 #108 - AFFORDABLE & SUPPORTIVE HOUSING SALES TAN Revenues Affordabte & Supportive Housing Sales Tax 200,000 0 200,000 200,000 0 0.00% Investment Interest 8,000 0 8,000 15,000 7,000 87.50% Total revenues 208,000 0 208,000 215,000 7,000 3.37% Expenditures Operations 0 0 0 0 0 0.00% Total expenditures 0 0 0 0 0 0.00% Revenues over (under) expenditures 208,000 208,000 215.000 Beginning fund balance 800,632 800,632 1.008,632 Ending fund balance 1,008,632 1,008,632 1,223,632 #109 - TOURISM PROMOTION AREA FUND Revenues Tourism Promotion Area Fee 1,200,000 0 1,200,000 1,300,000 100,000 8,33% Total revenues 1,200,000 0 1,200,000 1,300,000 100,000 8.33% Expenditures Professional Services 1,200,000 381,000 1,581,000 1,275,000 (306,000) (19.35%) Total expenditures 1,200,000 381,000 1,581,000 1,275,000 (306,000) 19.35%) Revenues over (under) expenditures 0 (381,000) 25,000 Beginning fund balance 681,740 681,740 300,740 Ending fund balance 681.740 300,740 325,740 #110 - HOMELESS HOUSING PROGRAM FUND Revenues Recording Fees 640,000 (350,000) 290,000 290,000 0 0.00% Total revenues 640,000 350.000 290,000 29D,000 0 0.00% Expenditures Transfer out - #001 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 0 290.000 290,000 D 290,000 290,000 640,000 0 126,547 126,547 766,547 126,647 344,000 54,000 18.62% 344,000 54,000 18.62% (54,000) 126,547 72,547 78 CITY OF SPOKANE VALLEY, WA 2026 Budget SIP cr�t�� ..�N���UN���dintrlued -. #111-TRANSPORTATION BENEFIT DISTRICT FUNC Revenues Vehicle License Fees Total revenues Exi)enditures Transfer out - #101 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance As Adopted Amendment Amended #120 - CENTER PLACE OPERATING RESERVE FUND Revenues Investment Interest 0 0 0 Miscellaneous 0 0 0 0 0 0 11/19/2024 2025 Bud et 0 1,392,500 1,392,500 2,785,000 1,392,500 100.00% 0 1,392,500 1,392,500 2,785,000 1,392,500 100,00% 0 1,392,500 1,392,500 2,785,000 1,392,500 100.00% 0 1,392,500 1,392,500 2,785,000 1,392,500 100M% 0 0 0 0 0 0 0 0 0 Total revenues Expenditures Operations Total expenditures 0 0 0.00% 0 0 0.00% 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 D 0.00% Revenues over (under) expenditures 0 0 0 Beginning fund balance 300,000 300,000 300,000 Ending fund balance 300,000 300,000 300,000 #121 - SERVICE LEVEL STABILIZATION RESERVE FUND Revenues Investment Interest D 288,000 288,000 288,000 0 0.00% Transfers in-#312 0 400,000 400,000 0 (400,000) (100.00%) Total revenues 0 688,000 688,000 288,000 400,000) (58.14%) Expenditures Operations 0 0 0 0 0 0.00% Total expenditures 0 0 0 0 0 0.00% Revenues over (under) expenditures 0 688,000 288,000 Beginning fund balance 5,651,854 5,651,854 6,33%854 Ending fund balance 5,651,854 6.339,854 6,627,854 #122 - WINTER WEATHER RESERVE FUND Revenues Investment Interest 6,000 0 6,000 15,000 9,000 150.00% Transfers in - #001 0 0 0 0 0 0.00% Subtotal revenues 6,000 0 6,000 15,000 9,000 150.00% Expenditures Street maintenance expenditures 500,000 0 500,000 500,000 0 0,00% Total expenditures 500,000 0 50D,OOD 500,000 0 0.00% Revenues over (under) expenditures (494,000) (494,000) (485,000) Beginning fund balance 548,568 548,568 554,568 Ending fund balance 54,568 54,568 6%568 79 €iEST!SER�I[CS FifNt3 #204 - LTGO BOND DEBT SERVICE FUND Revenues Spokane Public Facilities District Transfers in - #001 Total revenues Expenditures Debt Service Payments - CenterPlace Debt Service Payments - City Hall Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance CITY OF SPOKANE VALLEY, WA 2025 Budget A'do ted Amendment Amended '2Q2� Stud et . 1111812p24 551,600 0 551.600 569,400 17,800 3.23% 398,950 0 398,950 401,550 2,600 0.65% 950,550 0 950,556 9 00.950 20,400 2,15% 551,600 0 551,600 569,400 17,800 3.23% 398,950 0 398,950 401,550 2,600 0.65% 950,550 0 950,560 970,950 20,400 2,16% 0 0 0 0 0 0 0 0 0 CAPITAL PROJECT& FUNDS #301 - REET 1 CAPITAL PROJECTS FUND Revenues REET 1 - Taxes 1,500,000 0 1,500,000 Investment interest 90,000 0 90,000 Total revenues Expenditure Transfers out - #303 Transfers out - #311 (pavement preservation) Transfers out - 4314 Total expenditures Revenues over (under) expenditures Beginning fund balance End€ng fund balance #302 - REET 2 CAPITAL PROJECTS FUND Revenues REET 2 - Taxes Investment interest Total revenues Expenditures Transfers out - #303 Transfers out - #311 (pavement preservation) Transfers out-#314 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 1,500,000 0 0.00% 200.000 110,000 122.22 % 1,590.000 0 1.590.000 1,700,000 110,000 6.92% 897,312 0 897,312 356,000 (541,312) (60,33%) 1,170,350 0 1,170,350 1,372,150 201,800 17,24% 601 0 801 0 (801) (100,00%) 2,068,463 0 2,066,463 1,728,150 (340,313) __,, (16.45%) (478,463) (478,463) (28,150) 5,860,590 5,860,590 5,382,127 5,382,127 5,382,127 5,353,977 1,500,000 0 1,500,000 1,500,000 0 0,00% 100,000 0 100,000 275,000 175,000 175.00% 1,600,000 0 1,600,000 1,775,000 175,000 10.94% 440,437 352,711 793,148 483,300 (309.848) (39.07%) 1.170,350 0 1,170,350 1,372,150 201,800 17.24% 182,500 146,823 329,323 36,500 (292,823) (88.92%) 1,793,287 499,534 2,294821 1,891,950 _ (400,871) (17,48%) (193,287) (692,821) (116,950) 5.278,630 5,278,630 4,585,809 5,085,343 4,585,809 4,468,859 80 W>7TA14Pllp EGT5.EL1NI3S cod! nue #303 - STREET CAPITAL PROJECTS FUND Revenues Grant Proceeds Developer Transfers in - #301 Transfers in - #302 Transfers in - #312 Total revenues CITY OF SPOKANE VALLEY, WA 2026 Budget 7777-71 As A8 A. do Led Amendment i4mended 1111912024 ;sons oliferancaBatwae . Sud et `` S17 6,949,896 419,000 7,366.896 4,480,512 (2,888,384) (39.20%) 588,i30 221,000 809,130 968,833 159,703 19.74% 897,312 0 897,312 356,000 (641,312) (60,33%) 440,437 352,711 793,148 483,300 (309,848) (39.07%) 0 0 0 200,000 200,000 0.00% 8,875.775 992,711 9,868,4$6 6,488,645 (3,379,841) (34.26% ExRenditures 300 Pines and Mission Intersection Improvement 1,599,256 0 1,599,256 20,000 (1,579,256) (98,75%) 313 Barker RdlUnton Padfic Crossing 50,000 0 50,000 1,060,845 1,010,845 2021.69% 320 Sullivan Preservation - Sprague to 8th 5,000 0 5,000 0 (5,000) (100.00%) 321 Argonne Corridor Impry - North of Knox 19,608 0 1%608 21,500 1,892 9.65% 326 2020 Citywide Retroreftective Post Plates 0 0 0 126,200 126,200 0,00% 327 Sprague Stormwater & Crossing Project 2,365,000 0 2,365,000 0 (2,365,000) (100.00%) 329 Barker Road Imp- City Limits to Appleway 50,000 0 50,000 2,793,100 2,743,100 5486.20% 346 Bowdish Sidewalk 12th to 22nd 2,106,777 0 2,106,777 40,000 (2,066,777) (98.10%) 347 Broadway and Park Intersection 410,134 0 410,134 0 (410,134) (100,00%) 348 Barker Road Improvements- Appleway to 190 0 221,000 221,000 0 (221,000) (100,00%) 349 Trent Ave Access Control Safety Improvements 0 419,000 419,000 0 (419,000) (100.00%) 351 Barker Road Imp - Sprague to Appleway 595,000 0 595,000 255,000 (340,000) (57.14%) 354 16th Ave Preservation - Evergreen to Adams 0 352,711 352,711 0 (352,711) (100,00%) 366 S, Sullivan Preservation - 8th to 12th 0 0 0 252,000 252,000 0.00% 367 Subarea Transportation Plan 0 0 0 200,000 200,000 0,00% Argonne Bridge 675,000 0 675,000 720,000 45,000 6,67% Contingency 1,000,000 0 1,000,000 1,000,000 0 0.00% Total expenditures 8,875,775 992,711 9,868,486 6,488,645 3,379,841) (34.25%) Revenues over (under) expenditures 0 0 0 Beginning fund balance 1,969,355 1,969,355 1,969,355 Ending fund balance 1,969,355 1,969,355 1.969,355 Note: Work performed for pavement preservation projects out of the Street Capital Projects Fund is for items such as sidewalk upgrades that were bid with the pavement preservation work. #309 - PARK CAPITAL_ PROJECTS FUNa Revenues Grant Proceeds 0 0 0 1,561,761 1,561,761 0.00% Transfers in - #001 160,000 0 160,000 0 (160.000) (100,00%) Transfers in - #312 220,000 326,299 546,299 300,000 (246,299) (45.09%) Total revenues 380,000 326,299 706,299 1,861,761 1,155,462 163.59% Expenditures 316 Balfour Park improvements Phase 1 20,000 530,000 550,000 0 (550,000) (100,00%) 328 Sullivan Park water line 0 2,000 2,000 0 (2,000) (100,00%) Greenacres Park Phase 2 200,000 0 200,000 1,861,761 1,661,761 830.88% Total expenditures 220,000 532,000 762,000 1,861,761 1,109,761 147.57% Revenues over (under) expenditures 160,000 (45,701) 0 Beginning fund balance 338,459 338,459 292,758 Ending fund balance 498,459 292,758 292,758 81 CITY OF SPOKANE VALLEY, WA 2025 Budget WITAI; PROiEC7"S'FUNq -continued 9310 - CIVIC FACILITIES CAPITAL PROJECTS FUND Revenues Investment interest Total revenues Expenditures Adn ied Arneni{ment Amended 13/19/2Q24 1,200 0 1,200 1,200 0 0,00% 1,200 0 1,200 1,200 0 0.00% Transfer out - #309 (Balfour Perk) 0 0 0 0 0 0.00% Total expenditures 0 0 0 0 0 0.00% Revenues over (under) expenditures 1,200 1,200 1,200 Beginning fund balance 19,274 19,274 20,474 Ending fund balance 20,474 20,474 21,674 #311 - PAVEMENT PRESERVATION Revenues Transfers in -#001 1,021,900 0 1,021,900 0 (1,021,900) (i00,00%) Transfers in -#301 1,170,350 0 1,170,350 1,372,150 201,800 17.24% Transfers in - 4302 1,170,350 0 1,170,350 1,372,150 201,800 17.24% Transfers in - #312 0 0 0 1,032,100 1,032,100 0.00% Grant Proceeds 0 358,362 358,362 112,011 (246,351) (68.74%) Total revenues 3,362,600 358,362 3,720,962 3,888,411 167,449 4,50% Expenditures Pavement preservation 3.600,000 2,120,165 5,620,165 2,000,000 (3,620,165) (64.41%) Pre -project GeoTech 50,000 0 50,000 50,000 0 0.00% Total expenditures 3,550,000 2,120,165 5,670,165 2,050,000 (3,620,165) (63.85%) Revenues over (under) expenditures (187,400) (1,949,203) 1,838,411 _ Beginning fund balance 4,127,347 4,127,347 2,178,144 Ending fund balance 3,939,947 2,178,144 4,016,555 #312 - CAPITAL RESERVE FUND Revenues Transfers in - #001 f'22 fund bal >50%) 0 4,397.832 4,397,832 0 (4,397,832) (100.00%) Investment Interest 500,000 0 500,000 650,000 150,000 30.00% TOW revenues 500,000 4,397,832 4,897,832 650,000 4,247,832) (86,73%) Expenditures - Transfers out - #001 (City Hall Repair) 0 1.424,000 1,424,000 0 (1,424,000) (WO,00%) Transfers out - #001 (pub safety space planning) 0 122,200 122.200 0 (122,200) (100,00%) Transfers out - #101 {Local Street Program) 0 0 0 1,750,000 1,750,000 0.00% Transfers out - #121 (Stabilization Reserve) 0 400,000 400,000 0 (400,000) (100.00%) Transfers out - #303 (Subarea Transportation Plan) 0 0 0 200,000 200,000 0.00% Transfers out - #309 (BalfaurPark Improvements Ph. i 20,000 324,299 344,299 0 (344,299) (100,00%) Transfers out - #309 (Sullivan Park water fine) 0 2,000 2,000 0 (2,000) (100.00%) Transfers out - #309 (Greenacres Park Ph2) 200,000 0 200,000 300.000 100,000 50.00% Transfers out -#311 (Pavement Preservation) 0 0 0 1,032,100 1,032,100 0.00% Transfers out - #314 (Barker Rd Overpass) 725.000 0 725,000 0 (725,000) (100.00%) Transfers out - #314 (Pines Rd Underpass) 20,094 367,906 388,000 1,708,023 1,320,023 340.21% Transfers out - #314 (Sullivan Interchange) 61,698 (41,021) 20,677 0 (20.677) (100,00%) WSDOT Sullivan Park Property Acquisition 0 759,600 759,600 0 (759,600) (100.00%) Total expenditures 1,026,792 3,358,984 4,385,776 4,990,123 604,347 13.78% Revenues over (under) expenditures (526,792) 512.056 (4,340,123) Beginning fund balance 11,996,259 11,996,259 12,508,315 Ending fund balance 11,469,467 12,508,315 8,168,192 82 CITY OF SPOKANE VALLEY, WA 2025 Budget As As A4 Mod.I.Ahleridmardl Amend®d . CARIT�Lt� PR{3J�C'1'S ����S � �ontirattdtt #314 - RAILROAD GRADE SEPARATION PROJECTS FUNC Revenues 11/19/2024 Grant Proceeds 2,112,530 3,356,111 5,468,641 39,498.674 34,028,033 622.24% Developer Contdbutions 0 308,592 308,592 0 (308,592) (100,00%) Transfers in - #301 801 0 801 0 (801) (10a00%) Transfers in - #302 182,500 146,823 32%323 36,500 (292,823) (88.92%) Transfers in-#312 806,792 326,885 1,133,677 1,708,023 574,346 50.66% Total revenues 3,102,623 4,138,411 7,241,034 41,241,197 34,000,163 469.55% Expenditures 143 Barker BNSF Grade Separation 223 Pines Rd Underpass 311 Sullivan Rd Interchange Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #315 - TRANSPORTATION IMPACT FEES FUNt7 Revenues Transportation Impact Fees Investment Interest Total revenues Expenditures Transfers out - #303 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 725,000 0 725,000 0 (725,000) (100,00%) 273,674 2,226,326 2,500,000 40,850,197 38,350,197 1534.01% 2,153,948 1,633,052 3,787,000 391,000 (3,396,000) (89.68%) 3,152,622 3,859,378 7,012,000 41,241,197 34,229,197 488,15%u (49,999) 229,034 0 117,460 117,460 346,494 67,461 346,494 346,494 300.000 0 300,OD0 400,000 100,000 33.33% 0 0 0 30,000 30,000 0.00% 300,000 0 300,D00 430,000 130,000 43.33% 0 0 0 0 0 0 0 0.00% 0 0 0 0.00% 300,000 300,000 430,000 1,137.793 1,137,793 1,437,793 1,437,793 1,437,793 1,867,793 #316 - ECONOMIC DEVELOPMENT CAPITAL PROJECTS FUND Revenues Transfers in - #104 0 4,400,000 4,400,003 D (4,400,000) (100.00%) Total revenues 0 4,400,000 4,400 000 0 (4,400,000) (100.00%) Expenditures Cross Country Course Project 0 4,400,000 4,400,000 0 (4,400,000) (100.00%) Total expenditures 0 4,400,000 4,400,000 0 4,400,000 100,00% Revenues over (under) expenditures 0 0 0 Beginning fund balance 0 0 0 Ending fund balance 0 0 0 83 Total Recurring Revenues Expenditures Wages f Benefits l Payroll Taxes Supplies Services & Charges Intergovernmental Payments Vehicle rentals - #501 Total Recurring Expenditures Recurring Revenues Over (Under) Recurring Expenditures NONRECURRING ACTIVITY Revenues Grant Proceeds Total Nonrecurring Revenues Expenditure,.s Capital - various projects Watershed studies Asset management solhvare system Total Nonrecurring Expenditures Nonrecurring Revenues Over (Under) Nonrecurring Expenditures Excess (Deficit) of Total Revenues Over (Under) Total Expenditures Beginning working capital Ending working capital CITY OF SPOKANE VALLEY, WA 2026 Budget, As ; 1. Akio ted -' Amendinent Amended Bud at 11/19I2024 5,600,000 0 5,600,000 6,170,000 570,000 10.18% 40,000 0 40,000 90,000 50,000 125.00% 5,640,000 0 5,640,000 6,260,000 620,000 10.99% 1,316,976 32,346 1,349,322 1,578.815 229,493 17.01% 44,700 0 44,700 37,200 (7,500) (16.78%) 2,422,317 0 2,422,317 2,272,306 (150,011) (6.19%) 48,000 0 48,000 88,000 40,000 83.33%e 13,000 0 13,000 16,500 3,500 26.92% 3,844,993 32,346 3.877,339 3,992,821 115,482 2,98% 1,795,007 32,346 1,762,661 2,267,179 0 0.00% 0,00% 1,500,000 1,110,000 2,610,000 1,500,000 (1,110,000) (42.53%) 150,000 0 150,000 150,000 0 0.00% 0 0 0 50,000 50,000 0.00% 1,650,000 1,110,000 2.760,000 1,700,000 (1,060,000) (38.41%) 1,650,000 .1,110,000 2,760,000 (1,700,000) MAW. (997,339) 567379- 4,550,158 4,550,158 3,552,819 4.695,165 3,552,819 4,119,996 Total revenues 5,640,000 0 5,640,000 6,260,000 Total expenditures 5,494,993 1,142,346 6,637,339 5,692,821 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures 145,007 14142,346) (997,339) 567,179 Beginning unrestricted fund balance 4,550,158 4,550,158 3,552,819 Ending unrestricted fund balance 4,695,165 3,552,819 4,119,998 #403 - AQUIFER. PROTECTION AREA Revenues Spokane County Investment Interest Total revenues Expenditures Capital - various projects Effectiveness study Total expenditures Revenues over (under) expenditures Beginning working capital Ending working capital 500,000 0 500,000 0 (500,000) (100.00%) 20,000 0 20,000 20,000 0 0.00% ,000 0 520,000 20,000 (500,000) ,15 ( 96%) , 1,000,000 0 1,000,000 1,000,000 0 0.00% 55,000 0 55,000 0 (55,1)00) (100.00%) 1,055,000 0 1,055,000 1,000,000 (55,000) (5.21%) (535,000) (535,000) (980,000) 1,590,248 1,590, 248 1,055,248 1,055,248 1,055,248 75,248 84 CITY OF SPOKANE VALLEY, WA 2025 Budget #501 - ER&R FUND Revenues Vehicle rentals - #0011 Vehicle rentals - #101 Vehicle rentals - #101 (plow replace.) Vehicle rentals - #402 Transfers in - #101 (IT equipment reserve) Transfers in - #001 (New parks maint. vehicles) Transfers in - #101 (New signal maint. vehicies) Investment Interest Total revenues Expenditures Small tools & minor equipment Vehicle purchase Snow plow purchase Heavy duty Machinery & Equipment Total expenditures Revenues over (under) expenditures Beginning working capital Ending working capital #502 - RISK MANAGEMENT FUND Revenues Transfers in - #001 Investment Interest Total revenues Expenditures Auto & Property Insurance Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance As Adopted lAtnendment 'Amended Budget � 1)1912a2a 46,750 0 46,750 79,500 32,750 70.05% 41,950 0 41,950 71,200 29,250 69,73% 300,000 0 300,000 300,000 0 0.00% 13,000 0 13,000 16,500 3,500 26.92% 86,500 0 86,500 92,500 6,000 6.94% 0 85,000 85,000 0 (85,000) (100.00%) 0 205,000 205,000 0 (205,000) (100.00%) 20,000 0 20,000 20,000 0 0.00% 508,200 290,000 798,200 579,700 218,500 27.37% 10,000 0 10,000 10,000 0 0.00% 120,000 290,000 410,000 0 (410,000) (100.00%) 300,000 0 300,000 175,000 (125,000) (41,67%) 270.000 0 270,000 0 (270,000) (100,00%) 700,000 290,000 990,000 185,000 (805,000) (81.31%) (191,800) (191,800) 394,700 1,356,722 1,356,722 1,164,922 1,164,922 1,164,922 1,559,622 700,000 0 700,000 900,000 200,000 28.57% 0 4,800 4,800 4,800 0 0.00% 700,000 4,800 704,800 904,800 200,000 28.38% 700,000 125,000 825,000 900,000 75,000 9.09% 700,000 125,000 825,000 900,000 75,000 9,09% 0 (120,200) 000 460,525 460.525 340,325 460,525 340,325 345,126 #503 - PUBLIC SAFETY EQUIPMENT REPLACEMENT FUND Revenues Transfers in - #001 (replacement amts) 0 473,722 473,722 473,722 Transfers in -#001 (transfer for equipment for future additional officers) 0 1,000,000 1,000,000 0 Total revenues 0 1,473,722 1,473,722 473,722 Expenditures Equipment Purchases 0 0 Total expenditures 0 0 Revenues over (under) expenditures 0 Beginning fund balance 0 Ending fund balance 0 0 0.00% (1,000,000) (100,00%) 1,000,000 67.86% 0 0 0 0.00% 0 0 0 0.00% 1,473,722 473,722 0 1,473,722 1,473,722 1,947,444 85 CITY OF SPOKANE VALLEY, WA 2025 Budget f—JO IARY F1.11 . #632 - PASSTHROUGW FEES & TAXES FUND Revenues Fees & taxes collected for other governments Total revenues Expenditures Fees & taxes remitted to other governments Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance AO: Ada ted Amendment AS Amended I2Q2'� Bud eE 500,000 100.000 600,000 600,000 500,000 100,000 600,000 600,000 500,000 100,000 600,000 600.000 500,000 100,000 600,000 600,000 0 0 0 0 0 0 0 0 0 11/'f 312D24 0 0.00% 0 0, 00% 0 0.00% 0 0.00% Total of Revenues for all Funds 104,582,371 19,718,412 124,300.783 147,856,886 Total of Expenditures for all Funds 106,404,958 35,464,244 141,869,202 149,637,715 Total grant revenues (included in total revenues) 9,507,426 4,192,473 13,699,899 46,087,958 Total Capital expenditures (included in total expenditures) 19,470,397 14,685,229 34,155,626 56,300.103 86 CITY OF SPOKANE VALLEY, WA 2025 Budget Revenues by Fund General Fund Property Tax Sales Tax Sales Tax - Public Safety Sales Tax - Criminal .Justice Gambling and Leasehold Excise Tax Franchise FeeslBusiness Registration State Shared Revenues Service Revenues Fines and Forfeitures Recreation Program Fees Miscellaneous, Investment Int., Transfers Total General Fund Other Funds 101 Street Fund 103 Paths & Traits Fund 104 Hotel/Motel Tax Tourism Facilities Fund 105 Hotel/Motel Tax Fund 106 Solid Waste Fund 107 PEG Fund 108 Affordable & Supportive Housing Sates Tax 109 Tourism Promotion Area Fund 110 Homeless Housing Program Fund 111 Transportation Benefit District Fund 121 Service Level Stabilization Reserve Fund 122 Winter Weather Reserve Fund 204 LTGO Bond Debt Service Fund 301 REET 1 Capital Projects Fund 302 REET 2 Capital Projects Fund 303 Street Capital Projects Fund 309 Parks Capital Projects Fund 310 Civic Facilities Capital Projects Fund 311 Pavement Preservation Fund 312 Capital Reserve Fund 314 Railroad Grade Separation Projects Fund 315 Transportation Impact Fees Fund 402 Stormwater Management Fund 403 Aquifer Protection Area Fund 501 Equipment Rental & Replacement Fund 502 Risk Management Fund 503 Public Safety Equipment Replacement Fund 632 Passthrough Fees & Taxes Fund Total Other Funds Total All Funds $ 14,081,000 33,000,000 1,609,400 2,833,700 523,000 1,320,000 2,527,400 3,616,900 482,100 658,100 3,003,700 $ 63,655,300 9,362,900 10,300 790,000 920,000 320,000 60,000 215,000 1,300,000 290,000 2,785,000 288,000 15,000 970,950 1,700,000 1,775,000 6,488,645 1,861,761 1,200 3,888,411 650,000 41,241,197 430,000 6,260,000 20,000 579,700 904,800 473,722 600,000 $ 84,201,586 $ 147,856,886 87 a J > .J GJ d � O � � M Lu 2 Li Ln dLn ko © L- ai a c cu LL Lo O Ln � o u ^4 C r lD L al x V1 L O i "C3 0 C 'C H i Gq rq D V �L r-1 In ! .Q co c Vl N Ln LL N fu u_ C_ .� , `C u LE al 3 L V 1n V c [0 ii co m LLI J LLI z 'a Y O �. a 4- Vi U L1. N O u LD 00 00 cD in 00 r-I mg N Y : G C: S71 3 E CS u- V e !6 LL > s�o a w o a ru v L) o a) Z3 M LLaf a O L KV a f° 'u Qj a L Y m d- m OD Property Tax Property Tax Property Tax - Delinquent Sales Taxes Sales Tax Sales Tax - Public Safety Sales Tax - Criminal Justice Gamblina and Leasehold Excise Tax Amusement Games Card Games Bingo & Raffles Punch Boards & Pull Tabs Leasehold Excise Tax Licenses & Permits General Business Licenses Franchise Fees State Shared Revenues City Assistance State Revenue Payment in Lieu of Taxes - DNR CJ - ttigh Crime MVET Criminal Justice - Population CJ Contracted Services CJ Special Programs Marijuana Excise Tax Distribution DUI - Cities Liquor Board Excise Tax Liquor Board ProFrls Service Revenues Accessory Dwelling Building & Plann'Eng Fees Planning Fees Building Permits Code Enforcement Demolition Permits Entertainment License Grading Permits Home Profession Fee Mechanical Permits Misc. Permits & Fees Plumbing Permits Right of Way Permits Street Vacation Permits Temporary Use Permit Fees CITY OF SPOKANE VALLEY, WA 2026 Budget - General Fund Detail Revenues by Type 12,526,709 12,993,487 13, 312, 953 13, 824, 900 14, 081, 000 423,445 158,971 146,960 0 0 17,950,154 13,150,458 13,459,913 13, 824,900 14, 081,000 31,499,534 32,347,046 37,522,920 32,526,600 33,000,000 1, 398, 64 6 1,529,941 1,583,962 1,600, 800 1,609,400 2,472,016 2,685,503 2,774,860 2,818,500 2,833,700 35,370,198 36,562,490 36,881,742 36,945,900 37,443,100 13,613 16,661 113,503 14,000 100, 000 386,758 453,158 2,476 375,000 1,000 688 9B2 19,021 1,000 15,000 89,747 109,535 409,219 90,000 400,000 4,915 5,412 12,220 5,000 7,000 495,721 585,748 556,439 485,000 523,000 209,835 231,082 1,098,089 200,000 220,000 1,166,509 1,169,326 238,732 1,170,000 1,100,000 1,376,344 1,400,408 1,336,821 1,370,000 1,320,000 312,720 0 0 0 0 3,320 3,096 0 41000 4,000 307,978 335,772 343,866 300,000 344,000 33,381 36,679 39,281 40,800 43,500 202,289 217,671 231,199 200,000 231,000 118,733 129,552 138,4 60 145,000 152,300 212.580 271,849 271,857 178,200 224,000 16,689 7,730 10,820 14,000 13,000 710,593 740,373 754,305 776,500 713.700 770,254 810,471 818,871 810,900 801,900 2,688,537 2,553,093 2,608,679 2,469,400 2.527,400 3,000 2,023 3,646 2,000 2,000 452,967 438,338 429,815 306,800 342,300 1,365,855 944,967 870,068 865,000 870,000 2,536,834 2,015,646 1,924,191 1,751,000 1,850,D00 17,928 44,694 22,746 20,000 20,000 4,952 5,020 3,330 45,000 5,000 1,575 1,575 0 1,600 1,600 40,115 42,079 42,085 28,000 33,000 2,172 3,536 5,612 3,000 3,000 163,608 17 3, 33 7 163,929 157,000 160,000 55.940 33,083 75,431 32,000 37,500 94,396 70,719 65,822 80,000 80,000 183,037 253,579 255,997 188,000 210,000 2,279 13,824 1,477 2,000 2,000 1,500 1,040 0 500 500 4,946,158 4,043,460 3,864,149 3,481,900 3,616,900 90 CITY OF SPOKANE VALLEY, WA 2026 Budget - General Fund Detail Revenues by Type Fines and Forfeitures Public Safety False Alarm Services 59,666 63,914 55,738 62,000 55,000 Public Safety Grants 100,934 50,792 0 50,000 50,000 LE & CJ One -Time City Assistance 389,399 0 0 0 0 Fines & Forfeits - Traffic 341,849 279,392 374,655 361,000 347,600 Other Criminal- Nan Traffic Fines 25,128 29,408 73,399 27,600 29,600 916,976 423,506 503,792 500,600 482,100 Limited term eMployee - pro ect Activity Fees (To use a recreational facility) 222,115 437,640 645,077 417,900 467,300 Program Fees (To participate in a program) 79,956 177,846 232,453 189,300 1g0,800 302,071 515,486 877,530 607,200 $58.100 Miscellaneous AWC Health & Wellness 0 0 0 1,000 1,000 investment Interest 70,407 1,135,547 3.262,326 1,f00,000 2,000,000 Sales Tax Interest 18,321 38,136 103,311 30,000 40,000 Lease Financing 0 48,494 88,271 0 0 Interest on Gambling Tax 112 19 0 200 100 Police Precinct Rent 44,899 42,276 45,659 42,000 42,000 Police Precinct Maintenance 24,793 36,809 20,816 36,000 21,000 Judgments and Settlements 26 173,608 3,565,298 0 0 Miscellaneous Revenue & Grant Proceeds 165,582 151,731 183,003 431,000 523,000 COVID-19 Stimulus Funding 37,141 5,713,803 9,464,426 159,000 0 Copy Charges 651 1,067 318 1,000 1,000 Pass -Through Services 1,978 1,629 1,777 2,000 1,600 363,910 7,343,119 16,715,205 1,802,200 2,629,700 Transfers Transfers in - #105 (h1m tax-CP advertising) 9,516 12,982 14,155 30,000 30,000 Transfers in - #110 0 0 0 290,000 344,000 Transfers in-#312 0 606,537 4,801,397 1,546,200 0 9,516 619,519 4,815,552 1,866,200 374,000 Total Gene rat Fund Revenue 59,419,585 67,297,287 81,619,822 63,353,300 63,655,300 91 101 - Street Fund Utility tax Motor Vehicle Fuel (Gas) Tax Multimodal Transportation Revenue Right -of -Way Maintenance Fee Solid Waste Road Wear Fee Investment Interest Other Miscellaneous Revenues & Grants Nonrecurring Transfer in - #001 Nonrecurring Transfer in • #106 Nonrecurring Transfer in - #111 Nonrecurring Transfer In - #122 Nonrecurring Transfer in - #311 Nonrecurring Transfer in - #312 103 - Paths & Traits Fund Major Vehfcle Fuel (Gas) Tax Investment interest 104 - HoteVMotel Tax - Tourism Facilities Fund Hote€IMotel Tax Transfers in - #105 Investment interest 105 - Hotet[Motel Tax Fund HotellMotel Tax Investment Interest 106 - Solid Waste Solid Waste Administrative fee Solid Waste Road Wear fee Investment interest 107 - PEG Fund Comcast PEG contribution Investment Interest 108 - Affofdab#e & Su dive Housincl Sales Tax Affordable & Supportive Sales Tax Investment interest 109 - Tourism Promotion Area Tourism Promotion Area Fee Investment Interest Tourism Interest 110 - Homeless Housing Program Recording Fees Investment Interest 111 - Transportation Benefit District Vehicle License Fees Investment Interest 121 - Service Level Stabilization Reserve Investment Interest Transfers in - #312 CITY OF SPOKANE VALLEY, WA 2025 Budget - Other Funds Detail Revenues by Type 1,084,387 1,003,537 960,872 900,000 900,000 1,901,926 1,951,437 1, 969,114 1,950,700 1,969,700 132,334 137,638 139,065 137,500 138,200 115, 307 101,652 112,552 100,000 100,000 0 0 2,163,489 1.700,000 1,700,000 556 12,416 122,690 10,0130 10,000 282,509 425,161 31,457 10,000 10,000 2,552,600 3,084,919 3,530,048 3,200,423 0 0 271,000 1,862,929 0 0 0 0 0 1,392,500 2,785,000 89,805 500,000 0 0 0 0 0 2,677,099 0 0 0 0 260,000 0 1,750,000 6,159,424 7,487,760 13,819,315 9_401,123 9,362,900 8,022 8,231 8,305 8,200 8,300 21 579 1,946 1,000 2,000 8,043 8,810 10,251 9,200 10,300 481,321 591,849 588,684 600,000 590,000 1,201,684 273,000 515,198 793,575 0 2,617 82,662 234,243 80,000 200,000 1,685,622 947,511 1.338,125 1,473,575 790,000 744,435 901,685 906,678 900,000 900,000 898 11,320 26,189 10,000 20,000 745,333 913,005 931,867 910,000 920,000 232,310 268,611 276,172 250,000 250,000 1,760,519 1,987,350 0 0 0 1,480 43,191 91,696 40,000 70,000 1,994,309 2,299,152 367,868 290.000 320,000 71,252 64,640 56,295 63,000 55,000 160 3,246 10,249 3,000 5,000 71,412 67,886 66,544 66,000 60,000 215,088 202,181 193,105 200,000 200,000 205 8,061 29,958 8,000 15,000 215,293 210,242 223.063 20B4O00 215,000 0 0 1,309,506 1,200,000 1,300,000 0 0 24,548 0 0 0 0 3,644 0 0 0 0 1,337,698 1.21 1,300,000 0 0 125,627 290,000 290,000 0 0 1,020 0 0 0 0 126.547 290,000 290,000 0 0 0 1,392,500 2,785,000 0 0 0 0 0 0 0 0 1,392,500 2,785,000 0 0 1,51,854 288,000 288,000 0 0 0 400,000 0 0 0 151,854 688.000 288,000 92 CITY OF SPOKANE VALLEY, WA 2025 Budget - Other Funds Detail Revenues by Type 122 - Winter Weather.Reserve Fund Investment Interest 209 7,088 16,788 6,000 15,000 Transfer in - #001 364,440 89,805 500,000 0 0 364,649 96,893 516.788 6,000 15,000 204 - Debt Service - LTGO 03 Fund Facilities District Revenue 480,800 501,200 527,200 551,600 569,400 Transfers in-#001 401,500 401,400 401,150 398,950 401,550 Transfers in - #301 80,775 81,100 80,600 0 0 Transfers in - #302 80,775 81,100 80,600 0 0 1,043,650 1,064,800 1,069,550 950,550 970,950 301 - REET 1 Capital Projects Fund REST 1 -I st Quarter Percent 3,109,113 2,790,020 1,678,860 1,600,000 1,500,000 Investment Interest 2,827 96,965 274,630 90,000 200,000 3,111.940 2,886,985 1,953,490 1,590,000 1,700,000 302 - REET 2 Capital Proiecls Fund REET 2 - 2nd Quarter Percent 3,109,113 2,790,020 1.678,860 1,500,000 1,500,000 Investment Interest 5,137 117,019 305,242 100,000 275,000 3.114,250 2,907,039 1,984,102 1,600,OOD 1,775,000 303 - Stree Ca ilal ProLe is Fund Grant Proceeds 4,174,243 4,235,814 5,340,138 7,368,896 4,480,612 Developer Contributions 1,271,759 853,467 934,884 809,130 968,833 Investment Interest 216 11,652 59,219 0 0 Transfers in-#001 0 0 51,372 0 0 Transfers in - #106 0 110,746 0 0 0 Transfers in - #301 293,208 899,463 499,948 897,312 366,000 Transfers in-#302 1,401,744 220,701 2,583,768 793,148 483,300 Transfers in - #312 (87,442) 113,786 43,240 0 200,000 7,053,730 6,451,629 9.503.569 9,868,466 6,488,646 309 - Parks Capital Projects Fund Grant Proceeds 593,260 0 158,658 0 1,561,761 Developer Contribution 17,896 0 0 0 0 Investment Interest 20 0 1,158 0 0 Transfers in - #001 178,813 160,145 515,939 160,000 0 Transfers in - #302 64,077 124,020 5,000 0 0 Transfers in - #310 0 0 40,192 0 0 Transfers In - #312 604,511 332,207 4,312,623 546,299 30D,000 1,458,577 616,432 5,033,570 706,299 1,861,761 310 - Civic Facilities Capital Projects Fund Investment Interest 692 13,652 4,851 1,200 1,200 692 13,652 4,851 1,200 1,200 311 - Pavement Preservation Fund Grants 0 2,052,175 2,614,216 358,362 112,011 Developer Contribution 29,011 0 29,700 0 0 Investment interest 3,448 73,150 138,459 0 0 Transfers in-#001 991,643 1,001,800 1.011,800 1,021,900 0 Transfers in - #101 (local streets) 0 0 1,372,761 0 0 Transfers in - #106 1,537,776 3,193 0 0 0 Transfers ln-#301 827,278 550,241 827.278 1,170.350 1,372,150 Transfers in -#302 827,279 914,900 827,279 1,170,35D 1,372,150 Transfers in - #312 0 0 0 0 1,032,100 4.216,635 4,595,459 6,821.493 3,720,962 3,886,411 312 - Capital Reserve Fund Sale of Land 109,403 0 0 0 0 Investment Interest 8,303 236,054 803,378 500,000 650,000 Transfers in - #001 11,126,343 3,593,000 5,358,054 4,397,832 0 Transfers in - #310 3,600 0 0 0 0 11,247,649 3,829.054 6,161,432 4,897,832 650,OD0 93 CITY OF SPOKANE VALLEY, WA 2025 Budget - Other Funds Detail Revenues by Type 314 - Railroad Grade Separation Pro'ects Fund Grant Proceeds 260,718 677,412 799,967 5,468,641 39,496,674 Investment Interest 427 0 0 0 0 DeveloparContribution 51,403 618 144,686 308,592 0 Rental Income 17,793 10,500 0 0 0 Transfers in - #301 0 0 0 801 0 Transfers in - #302 660,516 0 0 329,323 36,500 Transfers in-#312 602,272 633,818 625,148 1,133,677 1,708,023 1,613,129 1,322,248 1,569,801 7,241,034 4t,241,197 335 - Trans grtation Im act Fees Fund Transportation Impact Fees 294,477 361,614 429,486 300,000 400,000 Investment Interest 131 9,683 42,404 0 30,000 294,608 371,297 471,889 300000 430,000 316 - Imconomic Development Ca ital Prq'ects Fund Transfer in - #104 (cross course) 0 0 13,015 4,400,000 0 Transfer in - #312 (fairgrounds building) 3,358 7,010 0 0 0 3,358 7,010 13,015 4,400,000 0 402 - Stormtivaler Management Fund StormwalerManagement Fee 2,026,140 2,031,000 5,585,386 5,600,000 6,170,000 Grant Proceeds - Nonrecurring 95,000 0 306,666 0 0 Investment Interest 2,134 40,038 172,947 40,000 90,000 2,123,274 2,071,038 6.084,999 5,640,000 6.260,000 403 - Aquifer Protection Area Fund Spokane County 522,357 514,576 515,898 500,000 0 Grant Proceeds 1,337,636 236,685 621,476 0 0 Deve#oper Contribution 157,965 0 0 0 0 Investment Interest 1,221 20,421 57,692 20,000 20,000 Transfers in - #302 14,926 0 0 0 0 2,034,005 771,682 1,195,066 520,000 20,000 501 - Equipment Rental & Re lacement Fund Vehicierentals -#001 31,300 31,300 59,600 46,750 79,500 Vehicle rentals - #101 10,250 10,250 27,750 41,960 71,200 Vehicle rentals - #101 (plow replace.) 60,500 275,000 275,000 300,000 300,000 Vehicle rentals - #402 6,750 6,750 6,750 13,000 16,500 Transfers in - #001 (CenterPlace kitchen reserve) 36,600 0 0 0 0 Transfers in - #001 (Additional vehicle) 0 0 0 85,000 0 Transfers in - #001 (IT equipment reserve) 0 0 0 86,500 92,500 Transfers in - #101 (Additional vehicle) 0 0 70,568 205,000 0 Miscellaneous revenues 0 325 976 0 0 Investment Interest 1,147 20,448 52,639 20,000 20,000 146,547 344,073 493,283 798,200 579,700 502 -Risk Management Fund Transfers in - #001 425,000 450,000 600,000 700,000 900,000 Investment Interest 117 4,889 4,803 4,800 4,800 425,117 454,889 604,803 704,800 904,800 503 -Public Safe Equipment Re lacment Transfers in - #001 0 0 0 1,473,722 473,722 0 0 0 1,473,722 473,722 632 - Passthrou h Fees S Taxes Fund Fees & Taxes collected for other governments 589,853 433,410 601,526 600,000 600,000 589,853 433,410 001,526 600,000 000,000 Total of "Other Fund" Revenues 49,721,299 40,171,956 62,456,359 60,947,483 84,201,586 General Fund Revenues 59,419,585 67,297,287 81,619,822 63,353,300 63,655,300 Total Revenues 109,140,884 107,469,243 144,076,181 124,300,783 147,856,886 94 101 105 106 107 109 110 111 €22 204 301 302 303 309 311 312 314 402 403 501 502 632 CITY OF SPOKANE VALLEY, WA 2026 Budget Expenditures by Fund and Department General Fund Council $ 754,111 City Manager 858,450 City Attorney 983,089 City Services 1,451,798 Public Safety 41,077,009 Operations & Administrative Deputy City Manager 637,381 Finance 1,506,684 Human Resources 402,280 Information Technology 445,653 Facilities 1,485, 751 Public Works Administration 380,647 En&eering 2,021,088 Building 2,425,485 Economic Development 1,252,280 Planning 1,112,227 Parks & Recreation Administration 469,981 Maintenance 2,424,043 Recreation 361,235 Aquatics 677,500 Senior Center 35,202 CenterPlace 724,628 General Government 3,681,222 Total General Fund $ 64,767,744 Other Funds Street Fund $ 9,250,085 Hotel/Motel Tax Fund 923,000 Solid Waste Fund 119,289 Tourism Promotion Area Fund 73,000 PEG Fund 1,275,000 Homeless Housing Program Fund 344,000 Transportation Benefit District Fund 2,785,000 Winter Weather Reserve Fund 500,000 LTGO Bond Debt Service Fund 970,950 REET 1 Capital Projects Fund 1,728,150 REST 2 Capital Projects Fund 1,891,950 Street Capital Projects Fund 6,488,645 Parks Capital Projects Fund 1,861,761 Pavement Preservation Fund 2,050,000 Capital Reserve Fund 4,990,123 Railroad Grade Separation Projects 41,241,197 Stormwater Management Fund 5,692,821 Aquifer Protection Area 1,000,000 Equipment Rental & Replacement (ER&R) 185,000 Risk Management Fund 900,000 Passthrough Fees & Taxes Fund 600,000 Total Other Funds $ 84,869,971 Total All Funds $ 149,637,715 411 Q L LL! J � Q Lu LLI z r Y LL LL 0 Qj Ln N U Q N •� D C:M 4 D a c u w D ro cu v a 0 0 n in \ / § \ (Li. \ ) a f /\ a# 0- � 0- ° \ B m \ / ƒ Gvi 6 m V) \ _ § t / [ (U \ 2 . CL L ai \\ W . - Ln � x f z c . )/ o LL U 0 Ln � N f \ 0 )$ */ § §/ S / / u ~ CL / 0-1 u 12 CL § 0 0 \ \ CL 2 \ \ / Cr / / E § ® u y / 0 / 2 ) G co m N m op a 43 N co f0 u O E 41 A N �+ M' N y C Ji O m N C 'C ? ❑ 41 U .2 N N U C C C1 Gf } p U_ w N U Cj ii W .�. (V lV .� CL p cc b} C C1 ojf .0 .�-• d1 O d is U b7 ,0 ip _ T T A W p C C ❑L .0 .O �<w "CS '3 C ro J2 coL) v U L) U U a 0 m LL a m ou ua E (6��2 0-1 0 City Council Wages, Payroll Taxes & Benefits supplies Services & Charges Total City Manager Wages, Payroll Taxes & Benefits Supplies Services & Charges Total City Attorney Wages, Payroll Taxes & Benefits Supplies Services & Charges Total City Services Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Public Safety WageslPayroll TaxestBenefits Supplies Other Services and Charges Intergovernmental Services Total Deputy City Manager Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Finance Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Human Resources Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Information Technology Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Facilities Wages, Payroll Taxes & Benefits Supplies Services & Charges Total CITY OF SPOKANE VALLEY, WA 2025 Budget General Fund Department Changes from 2024 to 2025 368,807 384,411 15,604 4.23% 3,000 1,100 (1,900) (63.33%) 399,600 368,600 (31,000) (7,76%)_ 771,407 754,111 17,296 2,24% 793,974 776,450 (17,624) (2,21%) 6,700 6,000 (700) (10.45%) 82,300 76,000 (6,300) (7.65%a) 882,974 858,450 (24,524) (2.78%)_ 797,155 824,420 27,265 3.42% 6,253 6,445 192 3.07% 262,974 152,224 (110,750) (42,11%) 1,066,382 983,089 (83,293) (7.81%) 892,628 928,238 35,610 3.99% 2,500 2,300 (200) (8,00%) 429,440 521,280 91,820 21.38% 1,324,568 1,451.798 127,230 9.61% 0 223,200 223,200 0.00% 25,200 0 (25,200) (100.00%) 203,700 233,700 30,000 14.73% 35,022,348 39,710,109 4,687,761 13.39% 35,251,248 40,167,009 4,915,761 13.94%a 599,936 628,414 28,178 4.70% 500 500 0 O.00%a 9,790 8,767 (1,023) (10,45%)_ 610,226 637,381 27,155 4.45% 1,434,456 1,481,518 47,062 3.28% 3,500 5,666 2,166 61,89%, 19,200 19,500 300 1.56% 1,457,156 1,506,684 49,528 3.40% 354,207 373,140 18,933 5.35% 2,200 1,700 (500) (22,73%) 32,710 27,440 (5,270) (16.11%) 389,117 402,280 13,163 3,38% 444,284 432,003 (12,281) (2.76%) 500 650 150 30.00% 12,600 13,000 400 3.17% 457,384 445,853 (11.731) (2.56%a) 539,193 524,416 (14,777) (2.74%) 137,100 101,900 (35,200) (25.67%) 675,630 769,435 93,805 13.88% 1,351,923 1,395,751 43,828 3,24% Conllnurd;10 riexf a B 99 CITY OF SPOKANE VALLEY, WA 2025 Budget General Fund Department Changes from 2024 to 2025 (0mlinueaAiam pm i%us&w{ ) Community & Public Works - Administration Wages, Payroll Taxes & Benefits 351,972 324,852 (27,120) (7.71%) Supplies 1,000 1,000 0 0,00% Services & Charges 56,460 54,795 (1,665) (2.95%) Total 40%432 _ 380,647 (28,785) _ (7,03%)T ComrnunilV & Public Works-Fr#,ginee6ng Wages, Payroll Taxes & Benefits 1,683,456 1,655,184 (28.272) (1.68%n) Supplies 36,100 37,450 1,350 3,74% Services & Charges 337,125 32B,454 (8,671) (2.57%) Total 2,056,681 2.021,088 35,593 1.73% Bui. #ding Wages, Payroll Taxes & Benefits 1,861,307 1,787,315 (73,992) (3.98%,) Supplies 41,450 44,450 3,000 7.24% Services & Charges 382,905 293.720 (89,185) (23.29%) Total 2,285,662 2,125,485 160,177 7.01%a Community & Public Works - Planning Wages, Payroll Taxes & Benefits 729,858 738,027 8,169 1,12% Supplies 5,530 4,300 (1,230) (22.24%) Services & Charges 363,745 369,900 6,155 1,69% Total 1,099,133 1,112,227 13,094 1.19% Economic Development Wages, Payroll Taxes & Benefits 751,724 800,090 48.366 6,43% Supplies 5,400 5,400 0 0.00% Services & Charges 451,390 446,790 (4,600) (1.02%) Total 1,208,514 1,252,280 43,766 - 3.62% Parks & Rec- Admin Wages, Payroll Taxes & Benefits 325,532 311,603 (13,929) (4.26%) Supplies 3,900 2,800 (1,100) (28.21%) Services & Charges 179,750 155,578 (24,172) (13.45%a Total 509,182 469,981 (39,201) (7.70%) Parks & Rec-Maintenance Wages, Payroll Taxes & Benefits 224,276 130,611 (93,665) (41.76%) Supplies 60,000 59,500 (500) a ) (0,83 /a Services & Charges 2,049,889 2,233.932 184,043 8.98% Total 2,334,165 2,424,043 89,878 3,85% Parks & Rec- Recreation Wages, PayrM Taxes & Benefits 249,922 260,982 11,060 4.43% Supplies 16,600 19,000 2,400 14.46% Services & Charges 83,425 81,253 (2,172) (2.60%) Total 349,947 361,235 11,288 3.23% Parks & Rec-Aquatics Supplies 2,000 500 (1,500) (75,00%) Services & Charges 567,200 677,000 109,800 19.36% Total 569,200 677,500 t08,300 M03%u Parks & Rec- Senior Center Wages, Payroll Taxes & Benefits 28,007 28,964 957 3A2% Supplies 1,600 1,600 0 0,00% Services & Charges 5,175 4.638 (537) (10.38%) Total 34,782 _ 35,202 420 1.21% ConAnued'Eonext „ e 100 CITY OF SPOKANE VALLEY, WA 2025 Budget General Fund Department Changes from 2024 to 2025 Parks a& Rec- CenterPlace Wages, Payroll Taxes & Benefits 499,745 530,922 31,177 6.24% Supplies 38,863 50,063 11,200 28,82% Services & Charges 146,604 143,643 (2,961) (2.020/a} Total 685,212 724,628 39.416 5,75% General Government Supplies 71,700 72,600 800 1.12% Services & Charges 1,303,400 1,122,650 (180,760) (13,87%) Intergovernmental Services 317,440 453,300 135,860 42.80% Capital outlays 15,000 15,000 0 0.00% Total 1,707,540 1,663,450 (44,090) 52.58%aj Transfers out-#204 398,950 401,550 2,600 0.65% Transfers out - #309 160,000 0 (160,000) (100,00%)_ Transfers out- #311 Pavement Preservation 1,021,900 0 (1,021,900) (100.00%j Transfers out - #501 86,500 92,500 6,000 6,94% Transfers out - #502 700,000 900,000 200,000 28.57% Transfers out - 4503 473,722 0 (473,7?2 (100,00%) Total recurring expenditures 59,652,907 63,244,022 3,591,115 6.02% Wages, Payroll Taxes & Benefits 12,930,439 13,144,460 214,021 1.66a/a Supplies 471,596 424,824 (46,772) (9.92%) Services & Charges 8,055,012 8,102,279 47,267 0,59% Transfers out - #204 398,950 401,550 2,600 0.65% Transfers out - 4309 160,000 0 (460,000) (100.00%) Transfers out-#311 1,021,900 0 (1,021,900) (100,00%) Transfers out - #501 86,500 92,500 6,000 6.94% Transfers out - #502 700,000 900,000 200,000 28.57% Transfers out - #503 473,722 0 (473,722) (100.00%) Intergovernmental Svc (public safety) 35,022,348 39,710,109 4,687,761 13.39% Intergovernmental Svc 317,440 453,300 135,860 42.80% Capital outlay 15,000 15,000 0 0,00% 59,652,907 63,244,022 3,591,115 6.02% 101 Budget Detail Wages, Payroll Taxes & Benefits S 282,793 $ 323,194 $ 346,014 $ 368,807 $ 384,411 Supplies 798 1,098 1,013 3,000 1,100 Services & Charges 9 228,037 280,060 299,761 399+600 368,600 Total Legislative Branch $ 511,628 $ 604,352 $ 646,788 $ 7712407 $ 754,11 t City_Marimier Division This department is accountable to the City Council for the operational results of the organization, effective support of elected officials in achieving their goals, fulfillment of the statutory requirements of the City Manager, implementation of City Council policies, and provision of a communication linkage beNveen citizens, the City Council, City departments, and other government agencies. Personnel - FTE Equivalents City Manager City Clerk Deputy City Clerk Administrative Analyst Senior Administrative Analyst Office Assistant I Executive Assistant (CM) Legislative Coordinator Public Information Officer Total FTEs Budget Detail Wages, Payroll Taxes & Benefits Supplies Services & Charges Nonrecurring expenditures Total City Manager Division Budget Summary 77-1 2p1 F-71 2023 909 Actual ; Asfual Utuat Bud et 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 0.0 0.0 0.0 0.0 1.0 0.0 0.0 0.0 0.0 0.5 0.5 0.5 0.5 0.5 1.0 1.0 1.0 1.0 1_0 0.0 1.0 0.0 0.0 0.0 1.0 0.0 0.0 0.0 0.0 7.5 5.5 4.5 4.5 4.5 $ 972,256 $ 757,420 $ 698.786 $ 793,974 $ 776,450 6,443 4,099 4,651 6,700 6,000 45.841 43,233 58,979 82,300 76,000 9,796 4,723 0 0 0 $ 1,034,336 $ 809,475 $ 762,416 $ 882,974 $ 858,450 102 City Attorney Division The Office of the City Attorney represents the city's legal interests, including oversight of claims and litigation. The Office of the City Attorney is responsible for providing legal advice and support to the City Council and city employees, as well as prosecuting and defending all civil matters, including through the use of outside counsel. Budget Summary Personnel - FTE Equivalents City Attorney 1.0 1.0 1.0 1.0 1.0 Senior Deputy City Attorney 0.0 1.0 1.0 1.0 1.0 Deputy City Attorney 1.0 1.0 1.0 1.0 1.0 Attorney 1.0 0.0 0.0 0.0 0,0 Paralegal 0.0 0.0 1.0 1.0 1.0 Adminisirative Assistant - Legal 1.0 1.0 1.0 1.0 1.0 Total FTEs 4.0 4.0 5.0 5.0 5.0 Interns 2.0 2A 2.0 2.0 2.0 Budget Detail Wages, Payroll Taxes & Benefits $ 613,097 $ 575,912 $ 719,096 $ 797,155 $ 824,420 Supplies 1,354 1,657 2,047 6,253 6,445 Services & Charges 82,534 262,044 379,148 262,974 152,224 Total City Attorney Division $ 696,985 $ 839,613 $ 1.100,291 $ 1,066.382 $ 983.089 City Services In the year 2023 the City Service Division was established to support the City's homeless and housing, communications, and facilities programs. Coordinates with stakeholders to provfde services and advance City council priorities and goals. Budget Summary Personnel - FTE Equivalents City Services Administrator 0.0 0.0 1.0 1.0 1.0 Communication Manager 0.0 0.0 1.0 1.0 1.0 Communication Specialist 0.0 0.0 1.0 1.0 1.0 Legislative Policy Coordinator 0.0 0.0 1.0 1.0 1.0 Housing & Homeless Services Coordinator 0,0 0.0 1A 1.0 1.0 Total FTEs 0.0 0.0 5.0 5.0 &0 Budget Detail Wages, Payrotl Taxes & Benefits $ 0 $ 0 $ 688,432 $ 892,628 $ 928,238 Supplies 0 0 2,529 2,500 2,300 Services & Charges 0 0 64,462 429,440 521,260 Nonrecurring expenditures 0 0 0 17,000 0 Total Finance Division $ 0 $ 0 $ 755,423 $ 1,341,568 $ 1,451,798 103 The Public Safety department budget provides funds for the protection of persons and property in the city. The City contracts with Spokane County for law enforcement, district court, prosecutor services, public defender services, probation services, jail and animal control services. See following page for detail information on each budgeted section Recurring Expenditures: Judicial System - The Spokane County District Court is contracted $ 3,361,847 to provide municipal court services. The contract provides for the services of judge and court commissioner with related support staff. Budgeted amount also includes jury management fees, Law Enforcement - The Spokane County Sheriffs Office is 34,584,402 responsible for maintaining law and order and providing police services to the community under the direction of the Police Chief. The office provides for the preservation of life, protection of property, and reduction of crime. Jail System - Spokane County provides jail and probation 1,841,748 services for persons sentenced by any City of Spokane Vailey Municipal Court ,fudge for violating laws of the city or state. Animal Control - Spokane County wilt provide animal control 379,012 services to include licensing, care and treatment of lost or stray animals, and response to potentially dangerous animal confrontations. Non -Departmental Grant expenditures 0 Total Recurring Expenditures 40 1B7,009 Nonrecurring Expenditures: Public Safety (police vehicle replacements) 910,000 Total Nonrecurring Expenditures 910,000 Total Recurring and Nonrecurring Expenditures $ 41 ,077,GO9 104 City of Spokane Valley 2026 Budget Public Safety Recurring: Judicial System: District Court Contract $ 1,077,646 $ 1,322,524 $ 1,372,934 $ 1,505,901 $ 1,742,870 Public Defender Contract 761,681 840,530 920,165 938,568 963,837 Prosecutor Contract 380,513 396,534 329,993 400,000 456,404 Pretrial Services Contract 159,505 181,059 183,168 188,663 198,736 Subtotal Judicial System 2,379,545 2,740,647 2,806,260 3,033,132 3,361,847 Law Enforcement System: Sheriff Contract 22,659,251 25,620,656 27,079,308 28,731,847 34,020,271 Law Enforcement Vehicles 0 0 910,655 870,000 0 Emergency Management 86,659 90,156 103,517 109,230 107,231 Operating Supplies 0 86 42 200 0 Repair & Maint Supplies 572 2,064 2,042 0 0 Small Tools and Minor Equipment 325 176 0 0 0 Non -Capital Equipment for JAG Grant 16,054 16,443 0 25,000 0 Repair & Maint Supplies 0 0 1,960 0 6 Fuel 0 25 25 0 0 Law Enf. Repair & Maintenance Supplies 13,133 5,171 17,492 0 0 Janitorial Supplies 2,591 2,659 4,583 0 0 Small Tools and Minor Equipment 150 320 1,511 0 0 Wages & Benefits 32,784 21,971 63,855 0 223,200 Advertising 0 122 0 0 0 GIS Services 0 0 6,698 0 0 Miscellaneous Srvs/Contingency 238 763 818 200,000 200,000 Vehicle License & Registration 0 164 55 0 0 False Alarm Bank Fees 967 1,064 823 1,200 1,200 Law Enforcement Building R&M 785 6,307 6,412 0 0 Building & Grounds R&M 0 0 2,156 0 0 Prior Years' Settle & Adjust 0 (331,433) 0 0 0 ElecWcityfGas 20,970 22,482 23,591 0 0 Water 1,677 1,603 1,734 0 0 Sewer 819 817 822 0 0 Janitorial Services 33,602 41,184 61,356 0 0 Taxes and Assessments 795 B13 1,984 0 0 Law Enforcement Building R&M 22,273 1,249 0 0 0 Miscellaneous Services 29 146 295 0 0 Software License & Maint. 0 0 0 2,500 2,500 Building & Grounds R&M 0 62,554 20,260 0 30,000 Subtotal Law Enforcement System 22,893,674 25,567,562 28,311,996 29,939,977 34,584,402 Jail System: Jail Contract 1,982,271 1,867,693 2,460,267 1,908,258 1,841,748 Subtotal Jail System 1,982,271 1,667693 2,460,267 1,906,258 1,841,748 Other: Animal Conlro€ Contract 317,603 330,961 354,410 369,881 379,012 Hearing Examiner 0 0 1,643 0 0 Subtotal Other 317,603 330,961 356,053 369,881 379,012 Subtotal Recurring 27,573,093 30,306,863 33,934,576 35,251,246 40,167,009 Sma4 Tools & Minor Equipment 4,976 0 0 0 0 Law Enforcement Staffing Assessment 0 0 84,787 0 0 Building R&M 0 34,965 0 0 0 Improvements to Buildings 0 8,168 52,522 36,000 0 Precinct Fire Panel Replacement 23,456 0 0 0 0 Precinct Improvements w/ JAG Funds 0 23,635 0 0 0 Heavy Duty Machinery & Equipment 0 34,670 117,947 0 0 HVAC Units 67,695 0 0 0 0 Capital Equipment 0 79,840 73,126 0 0 Law Enforcement Vehicles 0 0 1,531,089 0 910,000 Subtota€ Nonrecurring 96,127 181.286 1,859,471 36,000 910,000 Total Public Safety $ 27,669,220 $ 30.488,149 $ 35,794,047 $ 35,287,248 $ 41,077,009 105 Ec�|&//{ \\\\ u > m 0 � � 9e(«o W\ /�ƒ�/ w � k M 0 #E( CL0 2a U \ 07 & U � 04 (V 6 }u- / 7 \ C °CD g e \ / . \ \ \ / \ \ / \ The Operations & Administrative Services Department is composed of three divisions, the Deputy City Manager Division, the Finance Division, the Human Resources Division, and the information Technology Division. Deputy City Manager Division The Deputy City Manager (DCM) supervises the Parks & Recreation Department, Office of the City Attorney, Finance Department, IT Department, and oversees the City's Public Safety contracts. In 2023, the Deputy City Manager supervised the Facilities division until it was assumed by the City Services Administrator, The Deputy City Manager assists the City Manager in organizing and directing the other operations of the City, and assumes the duties of City Manager in hislher absence. Budget Summary zt7ti7 �1�ck�rail RaEual Ar;�ual Btlti e]t _�; 'Bud st .+ 8 Personnel - FTE Equivalents Deputy City Manager 1.0 1.0 1.0 1.0 1.0 Senior Admin Analyst 0.0 1.0 1.0 1.0 1.0 Administrative Analyst 0.0 1.0 1.0 1.0 1.0 Total FTEs 1.0 3.0 3.0 3.0 3.0 Budget Detail Wages, payroll Taxes & Benefits $ 240,970 $ 468,133 $ 555,772 $ 599,936 $ 628,114 Supplies 0 103 - 500 500 Services & Charges 43,718 47,164 46,751 9,790 8,767 Total Deputy City Manager Division $ 284,688 $ 515,400 $ 602,523 $ 610,226 $ 637,381 107 Finance Division The Finance Division provides financial management services for all City departments. Programs include accounting and financial reporting, payroll, accounts payable, purchasing, budgeting and financial planning, treasury, and investments. The division is also responsible for generating and analyzing financial data related to the City's Operations. The department prepares Finance Activity Reports for review by the City Manager and City Council as well as the Annual Comprehensive Financial Report (ACFR) that is subject to an annual audit by the Washington State Auditor's Office. Budget Summary Personnel - FTE Equivalents Finance Director 1.0 1.0 1.0 1.0 1.0 Accounting Manager 1.0 1.0 1.0 1.0 1.0 Accounting & Finance Program Manager 0,0 0.0 1.0 1.0 1.0 AccounlanitBudget Anafysl 3.75 3.75 2.75 2.75 2.75 Accountant 0.0 0.0 1.0 1.0 1.0 Accounting Technician 2.0 2.0 20 2.0 2.0 Administrative Assistant 0.0 1.0 1.0 1.0 1.0 iT Manager 1.0 0.0 0.0 0.0 0.0 IT Specialist 2.0 0.0 0.0 0.0 0.0 Database Administrator 1.0 1.0 0.0 0.0 0.0 Total FTEs 11.75 9.75 9.75 9.75 9.75 Budget detail Wages, Payroll Taxes & Benefris $ 1,307,686 $ 1,183,149 $ 1,237,511 $ 1,434,456 $ 1.481,518 Supplies 3,258 6,825 7,767 3,500 5,666 Services & Charges 13,055 15,053 12,630 19,200 19,500 Total Finance Division $ 1,323,999 $ 1,205,027 $ 1,257,908 $ 1,457,156 $ 1,506,684 108 Human Resources Division Human Resources (HR) is administered through the City Manager. The HR operation provides services in compensation, benefits, training and organizational development, staffing, employee relations, and communications. The Human Resources Office also provides Risk Management services as well as Website and Mobile App design and maintenance Budget Summary Personnel - FTE Equivalents Human Resource Manager 1.0 1.0 1.0 1.0 1.0 Human Resource Technician 1.0 1.0 1.0 1.0 1.0 Total FTEs 2.0 2.0 2.0 2.0 2.0 Budget Detail Wages, Payroll Taxes & Benefits $ 284,878 $ 307,005 $ 323,305 $ 354,207 $ 373,140 Supplies 1,179 1,037 2,224 2,200 1,700 Services & Charges 17,121 36,166 61,015 32,710 27,440 Total Human Resources Division $ 303,178 $ 344,208 $ 386,544 $ 389�117 $ 402,280 Information Technology Division IT Division is responsitAe for the design, maintenance and support of the City's data nehvork. This division maintain all primary computer applications including the financial management and permitting systems. Budget Summary. 241212022 30230g4 ;0?0 Actual Actual Aetuat find et Bud et .. Personnel - FTE Equivalents IT Manager 0.0 1.0 1.0 1.0 1.0 IT Specialist 0.0 2.0 2.0 2.0 2.0 Total FTEs 0.0 3.0 3.0 3.0 3.0 Budget Detail Wages, Payroll Taxes & Benefits $ 0 $ 390,153 $ 380,822 $ 444,284 $ 432.003 Supplies 0 273 205 500 650 Services & Charges 0 5,278 5,509 12,600 13,000 Total Finance Division $ 0 $ 395,704 $ 386,536 $ 457,384 $ 445,653 109 Facilities The Parks, Recreation & Facilities (Director provides management and oversight of the City's facilities. This department is responsible for the overall operations and maintenance of the City Ha11 facility, the City's Valley Precinct facility, CenterP€ace and the Street Maintenance Shop. The Facilities Department is responsible for, among other things, grounds maintenance, janitorial services, lighting, and maintenance of the HVAC and other building systems. Budget Summaly Personnel - FTE Equivalents Maintenance Worker Lead - Facilities 0.0 0.8 0.8 0.8 1.0 Building Inspector - Fad4ties 1.0 1.0 1.0 1.0 1.0 Maint Worker -Facilities 0.88 0.0 0.0 0.0 2,0 Custodian 0.0 1.0 1.0 1.0 1.0 Total FTEs 1.68 2.8 2 8 2.8 5.0 Budget betalt Wages, Payroll Taxes & Benefits $ 169,672 $ 260,042 $ 288,174 $ 539,193 $ 524,416 Supplies 33,918 36,765 43,896 137,100 101,900 Services & Charges 264,227 400,487 316,302 675,630 769,435 Nonrecurring expenditures 3,655 67,046 107,254 501,000 90,000 Total Administrative Division $ 471,472 $ 764,340 $ 56,626 2,923 $ 1.485,751 110 Public Works The Community and Public Works (CPR Department is comprised of four divisions: the Administration Division, the Engineering Division, the Street Maintenance Division, and the Building Division. Additionally, the CPW Department includes the Surface & Stormwater Utility, and Solid Waste Collection. Administration Division The Administrative Division is responsible for the management and direction of the Community & Public Works Department within the City of Spokane Valley. These efforts include setting goals and objectives for the following divisions and sefvices. Engineering Division is responsible for the City's Capital Improvement Program (GIP), Development Engineering, and traffic management and operations. Additionally, the Engineering Division is responsible for managing the City's Surface and Stormwater Utility (Stormwater Funds #402 & #403). Building Division is responsible for managing and monitoring land development, permitting, and code enforcement for all private properties within the City. Street Maintenance & Operations Division provides responsive maintenance and repairs for 1,040 center line miles of City streets. The City of Spokane Valley operates ten City -owned snow plows which are responsible for the clearing of the priority 1 and 2 roads along with selected hillsides (Street Fund #101). Solid Waste Management provides and manages the City's Comprehensive Solid Waste and Moderate Fisk Waste Management Plan, including the management of the contracts for solid wale collection and disposal (Fund 4106). Budget Summary Personnel - FTE Equivalents Community & Public Works Director 0.0 1.0 1.0 1.0 1.0 Administrative Assistant 0.0 1.0 1.0 1.0 1.0 Total FTEs 0.0 2.0 2.0 2.0 2.0 Budget Detail Wages, Payroll Taxes & Benefits $ 0 $ 292,802 $ 318,547 $ 351,972 $ 324,852 Supplies 0 597 360 1,000 1,000 Services &Charges 0 1,109 20,152 56,460 54,795 Total Engineering Divsfon $ 0 $ 294,608 $ 339,059 $ 409,432 5 380,647 111 Engineering Division The Engineering Division includes the following functions: Capital improvement Program (CIP) plans, designs, and constructs new facilities and maintains, preserves, and reconstructs existing facilities owned by the City of Spokane Valley. Development En ineerin DE ensures that land actions and commercial building permits comply with the adopted codes for private infrastructure development through plan review and construction inspection. Traffic Management and Operations provides traffic engineering for safe and efficient multi -faceted transportation systems throughout the City (included in the Street Fund #101), utilities oversees the City's surface and Stormwater utility and coordinates other utility issues on behalf of the City as assigned (included in the Stormwater Management Fund #402 ). Budclet Summary �0�'�' 2a22 ' �023 2i�24 202la: AcfuAf Ac#uat! Rctua4 E�dgef tudgtat .; Personnel - FTE Equivalents General Administrative Assistant 2.0 1.0 0.9 0.9 0.9 Assistant Engineer 0.7 1.5 0.75 0.75 0.75 CAD Manager 0.0 0.5 0.00 0.00 0.00 ` City Engineer 1.0 1.0 1.00 0.00 0.00 CPW Liaison 00 0.0 0.20 0.20 0.20 " Engineer 1.0 0.5 0.0 0.3 0.25 ' Engineering Manager- CIP 1.0 1.0 1.0 0.5 0.5 ` Engineering Manager - UNfty 0.0 0.0 0.0 0.5 0.5 Engineering Tech 1 1.5 1.5 0.75 0,75 0.75 ' Engineering Tech it 0.75 0.75 0.6 0,6 0.6 Engineering Tech Supervisor 0.0 0.0 0.5 0.5 0.5 ' MainlConsiruction Inspector 2.0 2.0 0.0 0.0 0.0 Planning & Grants Engineer 0.0 0.0 0.5 0.5 0.5 ` Senior Dev Engineer 1,0 1.0 0.0 0.0 0.0 Senior Engineer-Proj Mgmt. 1.7 1.7 0.9 0.9 0.9 " Senior Planning Grants Engineer 0.375 0.375 0.0 0.0 0.0 Water Resource Sr. Engineer 1.0 1.0 0.0 0.0 0.0 Development Senior Dev Engineer 0.0 0.0 0.75 0.75 0.75 Maint/Construction Inspector 0.0 0.0 1.75 1.75 1,00 Water Resource Sr. Engineer 0.0 0.0 1.0 1,0 1,D Assistant Engineer 0.0 0.0 1.25 1.25 1.25 Total FTEs 14.025 13.825 11.85 _ 11.10 10.35 Interns 0,0 0,0 0.0 0.0 0.0 Budget Detail Wages, Payroll Taxes & Benefits $ 1,552,4D0 $ 1,655,359 $ 1,399,471 $ 1,683,456 $ 1,655,184 Supplies 21,910 23,130 34,865 36,100 37,450 Services & Charges 149,406 135,390 264,904 337.125 328,454 Nonrecurring Expenditures 0 0 0 0 0 Total Engineering Division 5 1,723,716 $ 1,813,909 $ 1,699,240 $ 2,056,681 $ 2,021,088 * These positions are budgeted partially to the Engineering Division in the General Fund with the balance budgeted as a part of Capital Projects Funds, the Street Fund # 101, and the Stormwater Fund #402. 112 Building and Code Enforcement Division The Building and Code Enforcement Division is responsible for implementing and enforcing the State Building Code and Spokane Valley Municipal Code as required by state law. The purpose of the Building Codes, as adopted by the State of Washington and City of Spokane Valley, is to promote the heaRh, safety, and welfare of the occupants or users of the building and structures and the general public by requiring minimum performance standard for structural strength, exit systems, stability sanitation, light, ventilation, energy conservation, and fire safety to ensure the City's comply with various codes. The Code Enforcement arm of the division is responsible for enforcing SVMC throughout the City, primarily on private property. The Code Enforcement Team works directly with property owners in maintaining property to City -adopted standards relating to vegetation, camping, vehicles, trash and rubbish, and structure conditions. Budget Summan! Personnel - FTE Equivalents Building Official 1.0 1.0 1.0 1.0 1.0 Assistant Building Official 1.0 1.0 1.0 1.0 1.0 Development Service Coordinator 1.0 1.0 1.0 1.0 1.0 Senior Permit Specialist 0.0 0.0 0.0 0.0 1.0 Engineering Tech 1.0 1.0 1.0 1.0 0.0 Permit Facilitator 2.0 2.0 2.0 2.0 2.0 Plans Examiner 1.0 1.0 1.0 1.0 1.0 Building Inspector 11 3.0 3.0 3.0 3.0 3.0 Office Assistant I€ 1.0 1.0 1.0 1.0 0.0 Office Assistant 1 3.0 2.0 2.0 2.0 2.0 Administrative Assistant 0.0 0.0 0.0 0.0 4.0 Senior Planner 1.0 0.0 0.0 0.0 0.0 Planner 3.0 0.0 0.0 0.0 0.0 Code Enforcement Officer 2-0 2.0 2.0 2.0 2.0 Total FTEs 20.0 15.0 15.0 15.0 15.0 Budget Detail Wages, Payroll Taxes & Benefits $ 1,965,489 $ 1,557,184 $ 1,636,737 5 1,861,307 $ 1,787,315 Supplies 23,037 20,584 29,237 41,450 44,450 Services 8 Charges 353,850 340,191) 199,624 382,905 293,720 Total Building Division $ 2,342,376 $ 1,917,958 $ 1,865,596 $ 2,285.662 $ 2,125,485 113 Economic Development Division f The Economic Development Department oversees Geographical Information Systems, Marketing and Communications, Current and Long Range Planning, Tourism, Business Licensing, and Business Development. The Department works to build relationships with businesses, the community, and economic development partners to pursue strategies that ensure long-term fiscal strength of the City. Budget Summary Personnel - FTE Equivalents Economic Development Director 1.0 1.0 1.0 1.0 1.0 Economic Development Specialist 1.0 0.0 1.0 1.0 1.0 Communication & Marketing Officer 0.0 0.0 0.0 1.0 1.0 Public Information Officer 1.0 1.0 0.0 0.0 0.0 Senior Transportation Planner 1.0 1.0 1.0 0.0 0.0 GIS Analyst 0.77 0.77 0.77 0.77 0,77 Housing & Homeless Services Coo€dinator 0.0 1.0 1.0 0.0 0.0 Business License Specialist 1.0 1.0 1.0 1.0 1.0 Total FTEs 5.77 5,77 5,77 4.77 4.77 Interns 1.0 1.0 1.0 1.0 ;;- 1.0 Budget Detail Wages, Payroll Taxes & Benefits $ 662,068 $ 712,814 $ 683,308 $ 751,724 $ 800,090 Supplies 1,320 2,569 1,287 5,400 5,400 Services & Charges 317,709 316,323 413,127 451,390 446,790 Nonrecurring Expenditures 55,577 25,677 165,195 0 0 Total Engineering Division $ 1,036,674 $ 1,057,383 $ 1,262,917 $ 1,20$,514 $ 1,252,280 ' This position is budgeted partially to the Economic Development Division in the General Fund with the balance budgeted as a part of the Slormwater Fund #402, 114 Planning Division The Planning Division oversees both long-range and current planning for the City. The division oversees the development and implementation of the Comprehensive Plan, Shoreline Master Program, and Housing Action Plan, including developing and processing amendments to the comprehensive plan, zoning, subdivision regulations, and related procedural requirements. The Division handles land use permit processing such as subdivisions, shoreline permits, conditional use permits, boundary line adjustments, and zoning letters. The Division also ensures the City maintains consistency with state laws like the Growth Management Act, the Shoreline Management Act, the State Environmental Policy Act, Subdivisions, and other related land use laws. Budget Summary Personnel - FTE Equivalents Planning Manager 1.0 1.0 1.0 1.0 1.0 Senior Planner 1.0 1.0 1.0 1.0 1.0 Associate Planner 0.0 0.0 0.0 0.0 2.0 Planner 3.0 3.0 3.0 3.0 1.0 Total FTEs 5.0 5.0 5.0 5.0 5.0 Budget Detail Wages, Payroll Taxes & Benefits $ 334,700 $ 627,005 $ 665,222 $ 729,858 $ 738.027 Supplies 716 2,724 1,304 5,530 4,300 Services & Charges 220,057 105,422 165,442 363,745 369,900 Total Building Divismn $ 555,473 $ 735,151 $ 831.968 $ 1,099,133 $ 1,112,227 115 The Parks and Recreation Department is composed of six divisions including Administration, Maintenance, Recreation, Aquatics, Senior Center, and CenterPiace. The overall goal of the department is to provide quality recreation programs and acquisition, renovation, development, operation and maintenance of parks and maintenance of parks and recreation facilities. Parks Administration Division The Administration Division provides direction and leadership for the Parks and Recreation department in implementing the goals and objectives of the City Council and facilitates the general upkeep of parks and public areas of the City, Personnel • FTE Equivalents Parks & Recreation Director Administrative Assistant Total FTEs Budget Detail Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Parks Administration Division Budget it Actpal. Budget 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 2.0 2,0 2.0 2.0 2.0 $ 278,378 $ 274,893 $ 287,849 $ 325,532 $ 311,603 3,531 3,336 3,207 3,900 2,800 24,609 62,370 90,908 179,750 155,578 $ 30fi,518 $ 340,599 3 381,964 $ 509,482 $ 469,381 if[: Budget Detail Wages, Payroll Taxes & Benetts $ 0 $ 0 $ 30,944 $ 224,276 $ 130,611 Supplies 5,126 4,430 27,517 60,000 59,500 Services & Charges 932,010 998,507 1,091,276 2,049,889 2,233,932 Nonrecurring expenditures 31,984 18,741 373 0 0 Total Maintenance Division $ 969,120 $ 1,021,678 $ 1,150,110 $$ 2 $ 2,424,043 Recreation Division The Recreation Division coordinates and facilitates the delivery of recreation programs and service throughout the City and the City's Paris system. Budget Summary 0 t 20i2 „ 2023.1 F24 2D AstgB Actual.. Actual: Budg et >ud 11.1 Personnel - PTE Equivalents Recreation Coordinator 1.0 1.0 1.0 1.0 1.0 Recreation Specialist 0.6 0.6 0.6 0.6 0,6 Recreation Coordinatot 1.6 1.6 1.6 1.6 1.6 Budget Detail Wages, Payroll Taxes & Benefits $ 165,498 $ 190.939 $ 206,665 $ 249,922 $ 260,982 Supplies 3,283 9,527 8,507 16,600 19,000 Services & Charges Total Recreation Division 14,587 62,484 $ 183.368 $ 262,950 58,473 83,425 81,253 $ 361,235 $ 273,645 $ 349,947 117 Aguatics Division The City of Spokane Valley owns three pools: Parts Road Pool, Terrace View Pool, and Valley Mission Pool Services include open swim, swim lessons, swim team and facility rentals. In addition, the City leases a portion of Valley Mission Park to Spfashdown ins, for a water park. The City currently is contracting with the YMCA for all aquatic activities within the City. The YMCA provides the lifeguards and maintains the pools during the season BE duet Summary 2t121; 20 2023 2024 2A2� lkctua� Aeluat., ,, Aetuat .; i ud et l utlge.l ..' Budget Detail Supplies $ 497 $ 1,154 $ 660 $ 2,000 $ 500 Services & Charges 304,750 442,104 567,200 567,200 677,000 Total Aquatics Division $ 305,247 $ 443,258 $ 567,860 $ 569,200 $ 677,500 Senior Center Division The City of Spokane Valley Parks and Recreation Department assumed operational control of the Val#ey Senior Center in 2003. Budget Summer 2t32i:. 2d2 2023 2024 21i25 Actuat AGtua1 Actual . l3tidget Budget Personnel - FTE Equivalents Senior Center Specialist 0.4 0.4 0.4 0.4 0.4 Total ETEs 0.4 0.4 0.4 0.4 0.4 Budget Detail Wages, Payroll Taxes & Benefrts $ 28,278 9,693 $ 18,670 $ 28,007 $ 28,964 Supplies 501 600 1,114 1,600 1,600 Services &Charges 1,076 2,525 1,100 5,175 4,638 TotalSen#of Center Division $ 29,855 $ t2,818 $ 20,884 $ 34,782 $ 35,202 CenterPtace Division Construction of Mirabeau Point CenterPlace began in late 2003 and was completed mid -year 2005, The project represented the culmination of eight years of planning and fundraising by Mirabeau Point Inc. and the joint involvement of the City and Spokane County. The approximately 54,000 square foot facility houses the City of Spokane Valley Senior Center, a great roomthanquet facility, numerous meeting rooms, multi -purpose rooms and a high tech lecture halt. The facility combines with Mirabeau Meadows Parks and Mirabeau Springs to form a regional focal point for Northeastern Washington and Northern Idaho, Budget Summary Personnel - FTE Equivalents Centerplace Coordinator 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 0.0 0.0 0.0 0.0 Office Assistant 1 1.0 1.0 1.0 1.0 1.0 Office Assistant It 0.0 1.0 1.0 1.0 1.0 Part Time Office Assistant 0.0 0.0 0.0 0.0 0.0 Malatenance Worker -Facilities 2.0 1.84 1.84 0.0 0,0 Total FTEs 5.0 4.84 4.84 3.00 3.00 Budget Detail Wages, Payroll Taxes & Benefits $ 424,756 $ 468,991 $ 531,770 $ 499,745 $ 530,922 Supplies 63,848 88,339 109,875 38,863 50,063 Services&Charges 247,825 317,167 370,188 146,604 143,643 Nonrecurring Expenditures 5,000 0 75,538 176,000 0 Total Center?lace Division $ 741,429 $ '874,497 $ 1.087,371 $ 860,212 $ 724,628 119 The General Government Department accounts for those activities that are not specific to the functions of any particular General Fund Department or operation. Expenditures recorded here are composed of City Hall Mond payments; information technology equipment and services; capital costs that benefit more than one department; support of agencies external to the City that provide social service programs and economic development services; and transfers to other City funds for property/casualty insurance premiums (Fund #502), park capital projects (Fund #309) and the pavement preservation program (Fund #311). ummaryS Budget Employee Recognition-OperaiiFig Supplies $ 725 $ 1,694 $ 3,102 $ 3,500 $ 3,500 Miscellaneous Supplies 2,357 2,645 2,843 0 2,500 Vehicle Maintenance Supplies 152 908 613 1,000 1,000 Small Tools & Minor Equipment 1,670 5,504 9,942 7,000 7,000 Security Hardware - Non Capital 152 13,562 3,930 22,000 22,000 Network Hardware - Non Capital 633 10,894 4,599 9,000 9,000 Desktop Hardware - Non Capital 7,760 3,664 25,880 20,500 21,500 Desktop Software - Non Capital 21,677 12,052 429 0 0 Server Hardware 5,981 3,044 778 5,000 5,000 Security Software- Non capital 30,419 22,197 4,557 0 0 Network Software Licensing 3,447 572 0 0 0 Server Software - Non Capital 4,524 4,038 1,626 0 0 Fuel 0 0 518 0 0 Office & Operating Supplies 1,732 4,907 3,550 3,700 1,00(1 81,229 85,697 62,367 71,700 72,500 ]lher Services &Charges Accounting & Auditing 117,493 77,459 138,580 120,000 130,000 Advertising 0 667 0 0 0 Alcohol Treatment: Liquor Excise Tax 10,412 14,777 15,019 15,000 15,000 Alcohol Treatment: Liquor Profits 11, 523 16,209 16,377 19,000 16,500 Cell Phones 1,338 80 0 0 0 Cell Phones 0 80 0 2,000 2,000 County Data Sharing Passthrough Costs 803 387 536 1,000 1,000 Desktop SofhvarelSubscription Maint 0 0 55,847 44,000 61,000 Equip Repair & Maint-Hardware Support 306 3,673 55 0 0 Equipment Rental 3,869 3,869 2,869 4,000 4,000 General Operating Leases: Computer 62,179 22,125 81,066 80,500 85,000 Hosted Software as a Service 0 0 156,471 262,000 254,000 Interest 0 459 0 0 0 Interfund Vehicle Lease 500 500 3,000 3,300 3,300 Internet Service 9,750 1,558 2,458 0 0 InternetSefvice 0 8,319 7,926 11,100 11,100 IT Support 1,498 1,592 2,999 80,000 85,000 Merchant Charges (Bankcard Fees) 1,816 1,135 55 1,900 1,000 Miscellaneous Services 2,341 2,264 5,631 5,000 5.000 Network Hardware Subsc-dpfioWaint 0 0 19,071 22,800 23,500 Network Infrastructure Access 5,210 5,421 6,992 6,600 6,600 Network Infrastructure Access -SCRAPS 1,199 1,218 1,133 1,200 1,200 Network Infrastructure Maintenance 14,604 8,248 0 0 0 Network Software Subscription)Maint 0 0 5,413 600 600 Outside Agencies- Social Svc & Econ. Dev, 171,872 140,552 193,238 200,000 0 Postage 55 714 18 1,000 1,000 Printing & Binding 1,587 0 0 500 500 Prcfessional Services 0 0 14,594 0 0 Professional Services - Misc. Studies 109,802 94,000 22,250 243,000 210,250 Security Hardware SubscriptioolMaint 0 0 12,028 18,500 19,800 Security Infrastructure Maintenance 0 154 0 0 0 120 Budget Summary Security Software SubscriplionlMaint 0 0 24,557 49,200 30,200 Server Hardware Subsc6ptionfMaint 0 0 5,303 4,600 18,000 Server Software Subscription/Maint 0 0 110,312 91,300 110,800 Sewer 0 504 432 0 0 Software Licenses & Maintenance 81,917 146,094 0 0 0 Professional Services - Economic Dev. 0 0 1,000 0 0 Telephone Service 24,485 37,756 9,763 12,600 12,600 $ 634,559 $ 591,459 $ 914.993 $ 1,290,700 $ 1,106,950 iteraovernmentat Services Election Costs $ 145,911 $ 0 $ 122,554 $ 0 $ 123,000 Voter Registration 85,815 97,033 91,732 100,000 100,000 Taxes and assessments 12,020 12,020 12,951 12,100 13,000 Spokane County Air Pollution Authority 150,830 148,194 193,276 217,440 230,300 394,576 257,247 420,513 329,540 466,300 apital Outlays Computer Hardware - Capital (63) 50,495 0 15,000 15,000 Land Acquisition 27,397 186,000 0 0 0 Lease Asset 0 48,494 0 0 0 27,334 284,989 0 15,000 15,000 ebt Service: Principal Lease Principal 0 43,820 0 0 0 Lease Interest 0 4,002 0 0 0 Interest and Other Debt Service Costs 600 1,200 700 600 700 600 49,022 700 600 700 iterfund Payments for ServjCe Transfer out -#204(CityHall bond payment) 401,500 401,400 401,150 398,950 401,550 Transfer out -#309(park capital pro•ects) 160,000 160,000 160,000 160,000 0 Transfer out-#311 (pavementpreserva6on) 991,843 1,001,800 1,011,800 1,021,900 0 Transfer out - #501 (CenlerPlace kitchen reserve) 36,600 0 0 0 0 Transfer out - #501 (tT Copilot equip reserve) 0 0 0 86,500 92,500 Transfer out -#502(risk management) 425,000 450,000 600,000 700,000 900,000 Transfer out - #503 (Public Safety Equip Replace) 0 0 0 473,722 0 2,014,943 2,013,200 2,172,950 2,841,072 1,394,050 Subtotal Recurring Expenditures $ 3,153,241 $ 3,281,614 $ 3,571,523 $ 4,548,612 $ 3,057,500 IT capital replacement 0 7,906 33,830 152,500 50,000 Computer Hardware - Capital 115,986 86,532 12,992 0 0 Computer Software - Capital 0 30,425 417,329 550,000 0 115,985 124,863 464,151 702,500 50,000 perating Professional Services 0 0 128,574 0 0 Professional Services - Econ Dev, Grants 0 0 785,714 0 0 Professional Services - Social Services 0 0 4,000,000 0 0 Professional Services- HRH Grants 0 0 947,728 0 0 Professional Services - Children Services 0 0 157,381 0 0 Professional Services - Aging Services 0 0 2,447 0 0 CLFR Expenditures 37,141 43,514 110,375 3,131,OQQ 0 37,141 43,514 6,132,219 3,131,000 0 121 from previous page) Transfer out -#101 2,552,600 3,084,919 3,530,048 3,200,423 0 Transfer out - #122 364,440 89,805 500,000 0 0 Transfer out - #309 (Park Capital) 18,813 145 0 0 0 Transfer out - 4312 (Capital Reserve) 11,126,343 3,593,000 5,358,054 0 0 Transfer out - #501 1ER&R - Parks Vehicles) 0 0 0 85,000 0 Transfer out - #503 (Pub Safety Equip Reptace) 0 0 0 1,000,000 473,722 14,062,196 6,767,869 9,388,102 4,285,423 473,722 Total Nonrecurring Expenditures 14,215,323 6,936,246 15.984,472 $,118,923 523,722 Total Governmental Division $17,368,564 a10,217,860 519,555,995 �12,$67,535 S 3,581,222 122 101 -Street Fund The Street Maintenance Division, funded by Street Fund #101 was established to account for the activities associated with the provision of efficient and safe movement of both motorized and non -motorized vehicles, as well as pedestrians within the limits of the City, and coordinate convenient interconnect to the regional transportation system. Maintenance work includes snow and ice control, street pavement repairs, traffic signals and signs, landscaping and vegetation control, and many other street maintenance and repair activities. The Street Maintenance Division provides responsive maintenance and repairs for approximately 461 center line miles of City streets. Many of the services overseen by street maintenance staff are contracted services, including street and stormwater maintenance, roadway landscape maintenance, and street sweeping. Additionally, during winter months, city maintenance staff manage snow and ice services utilizing both City -owned and operated equipment, as well as contracted equipment and labor services. Budget Summary Personnel - FTE Equivalents Assistant Engineer 0.0 0.0 0.0 0.0 0.0 Construction Inspector 1.50 1.50 1.50 1.50 1.50 * Engineering Tech It 0.25 0,25 0.25 0.90 0.90 * MaintenancelConstruction Inspector 2.35 0,50 0.50 2.00 2.00 * Mechanic 0,00 0.75 0.75 0.75 0.75 Planning Grants Engineer 0.375 0,375 0.25 0.00 0.00 Public Works Superintendent 1.0 1.0 1.0 1.0 1.0 Senior Engineer- Traffic 1.0 0.0 0.0 0.0 0.0 Stormwater Foreman 0.0 0.1 0.1 0.1 0.1 Streets Foreman 0.0 1.0 1.0 1.0 1.0 Traffic Signal Technician 0.0 0.0 1.0 1.0 1.0 Traffic Engineer 1.0 1.0 1.0 1.0 1.0 Traffic Engineering Manager 0.0 1.0 1.0 1.0 1.0 Total FTEs 7,475 7.475 8.35 10.25 10.25 * These positions are budgeted partially to the Street Fund VXlh the balance budgeted as a part of the General Fund, Capital Projects Funds, and the SfarmwaterFund #402. 123 N�cv,vu� lseyr/ Budget summary Revenues Utility Tax $ 1,033,915 $ 1,003,537 $ 960,872 $ 900,000 $ 900,000 Motor Vehicle Fuel Tax 1,901, 926 1,951,437 1,969,114 1,950,700 1,969,700 Mulllmodal Transportation Revenue 132,334 137,638 139,065 137,500 138,200 Righl-of-Way Maintenance Fee 115,307 101,652 112,552 100,000 100,000 Solid Waste Road Wear Fee (local streets) 0 0 2,163,489 1,700,000 1,700,000 Investment Earnings 555 12,416 122,690 10,000 10,000 Miscellaneous 222,890 425,162 13,212 10,000 10,000 Transfer in - #f 11 0 0 0 1,392,500 2,785.000 Total revenues 3,406,927 3,631,842 5,480.994 6,200,700 7,612,(J00 Nonrecurring Revenues Utility Tax Recovery 50,472 0 0 0 0 Insurance proceeds 59,619 0 18,245 0 0 Transfers in-#001 2,552,600 3,084.919 3,530,048 3,200,423 0 Transfers in - #106 0 271,000 1,862,929 0 0 Transfers in - #122 89,805 500,000 0 0 0 Transfers in - 0311 fl 0 2,677,099 0 0 Transfers in-#312 0 0 250,000 0 1,750,000 Total Nonrecurring Revenues 2,752,496 3,855,919 8,338,321 3,200,423 1,750,000 Expenditures Wages, Payrotl Taxes & Benefits 1,129,576 1,331,894 1,654,514 1,901,701 1,875,610 Street Program 2,489,780 2,745,733 2,811,886 2,255,325 2,044,287 Maintenance Shop 22,271 23,527 23,957 24,550 30,322 Winter Operations 767,802 1,650,087 1,007,131 1,564,464 1,053,299 Bridge Program 48,424 42,926 64,789 68,750 68,000 Local Street Program 0 0 2,212,183 1,579,560 0 Traffic Program 131,492 144,256 147,671 894,365 1,177,367 Intergovernmental Payments 1,060,986 1,048,274 720,198 775,000 745,000 lnterfund Vehicfe Lease - #501 {non -plow) 10,250 10,250 27,750 41,950 71,200 Inlerfund Vehicte Lease - #501 (plow replace) 60,500 275,000 275,000 300,000 300,000 Total Recurring Activity 5,721,083 7,271,947 8,945,079 9,405,665 7,365,085 Nonrecurring Expenditures Small Tools & Minor Equipment 0 Repairs & Maintenance 7,774 Traffic control improvements 13,079 Heavy duty Machinery & Equipment 20,350 RW - Land Improvements 135 Capital Equipment (Repl. Programs) 0 Bridge Replacement Program 0 Traffic Signal Program Toots & Equipment 0 Traffic Signal Program Office Furniture 0 Generator for Maintenance SWp(1/2 cost) 0 Transfers out - #311 0 Transfers out - 4501 (Bucket TntrWehicles signal ! 0 Local Street Program n Total Nonrecurring expenditures y I,6'Jo 397,002 759,299 0 $ 1,156,301 Revenues over (under) expenditures Beginning fund balance Less restricted fund balance Ending fund balance 41356 0 0 0 0 35,409 0 0 0 13,144 0 0 0 52,909 162,905 1,156,301 0 $ 1,319,206 17,597 8,168 0 56,829 0 55,130 0 0 0 0 11372,761 70,568 6,881 1,587,934 3,286,302 1,319,206 0 0550 $ 4,6,8 0 0 0 0 0 225,000 25,000 57,375 14,000 0 0 205,000 0 526,375 (530,917) 4,605, 508 0 $ 4,074,591 0 0 0 0 0 135,000 0 0 0 0 0 a 1.750,000 1,885, 000 112,815 4,074, 591 (5,910) $ 4,181.496 124 The State of Washington collects a $0.494 per gallon motor vehicle fuel tax at the pump. Of this amount, the State remits a portion of the tax back to cities on a per capita basis. For 2025 the Municipal Research and Services Center estimates the distribution back to cities will be $18.18 per person. Based upon a City of Spokane Valley population of 108,800 (per the Washington State Office of Financial Management on April 1, 2024) we anticipate the City will collect $1,978,000 in 2025. RCW 47.030.050 specifies that 0,42% of this tax must be expended for the construction of paths and traits and based upon the 2025 revenue estimate this computes to $8,300, The balance or $1,969,700 will be credited to Fund #101 for Street maintenance and operations. The portion of the motor vehicle tax allocated to the Paths and Trails Fund is by State Law restricted for the construction and/or improvement of paths and trails within the City. Because the cost of such projects is typically much greater than the funds generated in a single year, we typically leave the fund balance untouched until an adequate fund balance is available. The City transferred $50,000 in 2014 and $9,300 in 2016 and $50,000 in 2018 to Parks Capital Projects Fund #309 to be applied towards the Appleway Trail projects. Budget summary Actual AM`if: Actual Budget ud9et...: Revenues Motor Vehicle Fuel (Gas) Tax $ 8,022 $ 8,230 $ 8,305 $ 8,200 $ 8,300 Investment Interest 21 580 1,947 1,000 2,000 Total revenues 8,043 8,810 10,252 9,200 10,300 Expenditures Capital outlay 0 0 0 0 0 Transfers out- 4309 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over (under) expenditures 8,043 8,810 10,252 9,200 10,300 Beginning fund balance 21,515 29,558 38,368 48,620 57,820 Ending fund balance $ 29,558 $ 38,368 $ 48,620 $ 57,820 $ 68,120 125 The HoteYMotel Tax - Tourism Facilities Fund accounts for the receipt and expenditure of a special excise tax of 1.3% on the sate or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for capital expenditures for acquiring, constructing, making improvements to or other related capital expenditures for large sporting venues, or venues for tourism -(elated facilities, which facilities generate overnight guests at lodging facilities subject to the taxes imposed. Budget Summary, 2QZ t „ 2022 2 u 424f 2 Actu1J Ac�pa Aft at........bud t u Revenues HotelflVotelTax $ 481,320 $ 591,849 $ 588,685 $ 600,000 $ 590,000 Investment Interest 2,617 82,662 234,242 80,000 200,000 Transfers in-1#105 1,201,684 273,000 515,198 793,575 0 Total revenues 1,685,621 947,511 1,338,125 1,473,575 790,000 Expenditures Transfers out • ##316 0 0 13,015 4,400,000 0 Tourism Promotion 0 0 2 00p 000 0 0 Capital outlay 0 0 0 0 0 Total expenditures 0 0 2,013,015 4,400,000 0 Revenues over (under) expenditures 1,685,621 947,511 (674,890) (2,926,425) 790,000 Beginning fund balance 2,986,573 4,672,194 5,619,705 4,944,815 2,018,390 Ending fund balance $ 4,672.194 $ 5,619,705 $ 4,944,815 $ 2.018,390 $ 2,808,390 The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of 2% on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition or operation of tourism -related facilities, and marketing of special events and festivals designed to attract tourists. Budget Summary 2021 2022 2523 20 2Q 5 Actual: Actual actual laud et Oud et Revenues HateUMotel Tax $ 744,435 $ 901,685 $ 905,678 $ 900,000 $ 900,000 Investment Interest 898 11,320 26,189 10,000 20,000 Total revenues 745,333 913,005 931.867 910,000 920 ,000 Expenditures Tourism Promotion 167,850 284,604 309,702 458,625 893,000 Transfers out - goo 1 9,515 12,982 14,155 30,000 30,000 Transfers out -##104 1,201,684 273,000 515,198 793,575 0 Total expenditures 1,379,049 570,586 839,055 1,282,200 923,000 Revenues over (under) expenditures (633,716) 342,419 92,812 (372,200) (3,000) Beginning fund balance 798,716 165,000 507,419 600,231 228,031 End#ng fund balance $ 165,000 $ 507,419 $ 600,231 $ 228,031 $ 225,031 126 In 2003, the City of Spokane Valley entered into an interlocal agreement with the City of Spokane and Spokane County to join the existing Spokane Regional Solid Waste Management System for a period of eight years. In 2011, that agreement was extended through November 16, 2014. Committed to ensuring Spokane Valley citizens are provided with solid waste services that are affordable, sustainable, and environmentally responsible, in June 2014 the City of Spokane Valley opted to contract for solid waste transfer, transport and disposal services with Sunshine Recyclers, Inc. Services provided under the contract were effective November 17, 2014, and continue for a period of ten years with options for two three-year extensions, Terms of the contract require Sunshine to pay the City an annual administrative fee of $125,000 that wiil be used by the City to offset contract administrative costs and solid waste management within the city, including solid waste public educational efforts. The contract also provides that a road maintenance fee will be paid by Sunshine at the rate of $1 per ton for each ton in excess of 45,500 tons in a single contract year. Payments will be made to the City by March 31 of the year following the calendar year being measured. In June 2017, the City entered a contract with Waste Management for the collection of garbage, recyclables, and compostables for the period of April 1, 2018 through March 31, 2028 with the option of two additional two-year extensions. Terms of the contract required Waste Management to pay the City a one-time fee of $47,500 upon contract execution to reimburse the City for the costs of procuring the contract. Waste Management is also required to pay the City an monthly administrative fee of 12.5% of gross receipts. During the years of 2013 and 2014, the General Fund 9001 funded various studies and fees related to the solid waste program and transferred $60,000 to the Solid Waste Fund #106 for the purpose of providing information materials and marketing necessary to inform residents and businesses of the change in solid waste transfer, transport and disposal. The total amount paid out of the General Fund for these expenditures was $202,121. Beginning in 2015 the Solid Waste Fund will reimburse the General Fund for these costs over a 5-year period, which equated to an annual payment of $40,425 in the years 2015 through 2018, and a final payment of $40,422 in 2019. Budget Summary Victual, Apt al: ..At{t 81 Revenues Administrative fees $ 232,310 $ 268,611 $ 276,172 $ 250,000 $ 250,000 Solid Waste Road Wear Fee 1,760,519 1,987,350 0 0 0 tnvestmentinterest 1,481 43,191 �9i 696 40,000 70,000 Total revenues 1,994,310 2,299,152 367,868 290,000 320,000 Expenditures Education & Contract Administration 43,203 62,757 301,877 290,000 119,289 Transfers out - 4001 0 0 0 0 0 Transfers out - U101 0 271,000 1,862,929 0 0 Transfers out - #303 0 110,746 0 0 0 Transfers out-#311 1,537,776 3,194 0 0 0 Total expenditures 1,580,979 447,697 2,164,806 290,DD0 119,289 Revenues over(under)expenditures 413,331 1,851,455 (1,796,938) 0 200,711 Beginning fund balance 726,788 _ 1,140,119 2.991.574 1,194,636 1,194,636 Ending fund balance $ 1,14D119 $ 2,991.574 $ 1,194,636 $ 1,194, 336 $ 1,395,347 127 Under the City's cable franchise, the franchise grantee remits to the City as a capital contribution in support of Public Education Government (PEG) capital requirements an amount equal to $0.35 per subscriber per month to be paid to the City on a quarterly basis for the life of the franchise. Capital contributions collected under this agreement are allocated to PEG capital uses exclusively. PEG capital uses include in part the set up of equipment in the City Council Chambers that allows Spokane Valley to broadcast Council meetings both live and through subsequent reviews via digital recordings available on the City's website. Budget Summary 2f31(� 2023R24 2A2 Revenues Comcast PEG contribution $ 71,252 $ 64,640 $ 56,294 $ 63,000 $ 55,000 Investment interest 160 3,247 10,249 3.000 5,000 Total revenues 71,412 67,887 66,543 66,000 60.000 Expenditures PEG Reimbursement - CMTV Capital Outlay Total expenditures Revenues over(under)expenditures Beginning fund balance Ending fund balance 38,519 0 48,771 0 87 290 0 (15,878) 67,887 181,773 165,895 $ 165,895 $ 233,782 38,964 39,500 39,500 23,450 33,500 33,500 62,414 73,000 73,000 4,129 (7,000) (13,000) 233,782 237,911 230.911 $ 237,911 $ 230,911 $ 217,911 to the year 2020, the Council authorized the City to collect the affordable and supportive sales tax, which is a rebate of the State sales tax to csties and counties. The amount received by the City is up to D 0146% of the taxable retail sales within the City capped at the 2019 fiscal year taxable retail safes. The Department of Revenue has estimated this capped distribution to be $200,000 for the City. The City wili receive these revenues for 20 years, and the revenues may onfy be used to support affordable housing within the City or for rental assistance as outlined in RCW 82.14.540. Budget Summary 202't 2p22 2023 2fYlA Actual.: Actual Actual Bud et Revenues Affordab€e & Supportive Housing Safes Tax $ 215,089 $ 202,181 $ 193,105 $ 200.030 $ 200.000 investment Interest 205 8,061 29,958 8,000 15,000 Total revenues 215,294 210,242 223,063 208,000 215,000 Expenditures Professional Services 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over (under) expenditures 215,294 210,242 223,063 208,000 215,000 Beginning fund balance 152,033 367,327 577,569 800,632 1,008,632 Ending fund balance $ 367,327 $ 577.569 $ 800,632 $ 1,008,632 $ 1,223,632 128 In the year 2022, qualified lodging businesses (40 or more lodging units) within the City of Spokane Valley submitted a petition to form a tourism promotion area (TPA). The Council adopted resolution 22-017 to establish and operate pursuant to chapter 35.101 RCW, a Tourism Promotion Area fund. The City estimates that the annual revenue from the lodging charges Promotion Area fund. Revenues are calculated based on a daily lodging charge of $4.00. Budget Summary Revenues Tourism Promotion Area Fee $ 0 $ 0 $ 1,309,505 $ 1,200,000 $ 1,300,000 Investment interest 0 0 28,192 0 0 Total revenues 0 0 1,337,697 1,200,000 1,300,000 Expenditures Professional Services 0 0 655,957 1,581,000 1,275,000_ Total expenditures 0 0 655.957 1,561,000 1,275,000 Revenues over (under) expenditures 0 0 681,740 (381,000) 25,000 Beginning fund balance 0 0 0 681,740 300,740 Ending fund balance $ 0 $ 0 $ 681,740 $ 300,740 _ $ 325,740 In 2023 Council passed Resolution #23-009 to declare Council's intent to operate a local homeless and housing program, and assume collection of available document recording fees for this purpose. As part of operating a homeless and housing program, the City first needed to farm a Homeless Housing Task Force and adopt a five-year homeless housing action plan that identifies how the City will work to eliminate homelessness consistent with the 5tate's adopted strategic plan. Document recording fees are collected by Spokane County and passed through to the City based on the City's proportionate share of real estate excise tax (REST) collected on a monthly basis. Budget Summary s02i ; 2022 2023 2124 202�5 tidal! 1#�tual Actual Budget Bud at Revenues Recording Fees $ 0 $ 0 $ 125,527 $ 290,000 $ 290,000 Investment Interest 0 0 1,020 0 0 Total revenues 0 0 126,547 290,000 290,000 Expenditures Professional Services 0 0 0 290,000 344,000 Total expenditures 0 0 0 290,000 344,000 Revenues over (under) expenditures 0 0 126,547 0 (54,000) Beginning fund balance 0 0 0 126,547 126,547 Ending fund balance $ 0 $ 0 $ 126,547 $ 126,547 $ 72,547 129 In 2023 Council adopted Ordinances 23-018 and 23-022 forming and assuming the powers of a Transportation Benefit District in the City in accordance with Chapter 35.73 RCW. Council also adopted Ordinance 23-024 establishing a $20 vehicle License tab fee. The fee was effective July 2024 and is anticipated to generate $2,785,000 in revenues in the 2025 Budget. These funds are used in the Street Fund #101 for use on pavement management and maintenance. Budget 5umMary �Q2 204 902.4 acC. 026 t ail: AaBud l Bud et �+ C Revenues Vehicle License Fees $ 0 $ 0 $ 0 $ 1,392,500 $ 2,785,000 Total revenues D 0 0 1,392,500 2,785,000 Expenditures Transfer out-#101 0 0 0 1,392,500 2,785,000 Total expendilures 0 0 0 1,392,500 2,785,000 Revenues over (under) expenditures 0 0 0 0 0 Beginning fund balance 0 0 0 0 0 Ending fund balance $ 0 $ 0 $ 0 $ 0 $ 0 The CenterPlace Operating Reserve Fund was established as a result of a covenant related to the issuance of timited tax general obligation bonds initially issued in 2003 and refunded in 2014, The bonds were issued for the purpose of constructing the CenterPlace facility. As a part of the bond issuance the City agreed to establish a $300.000 operating reserve account that could be used to make debt service payments on the bonds and/or pay for operating expenses of CenterPlace. If at any time the City were to draw on these reserves it would have to prepare and follow a plan for reinstatement of those funds drawn. This reserve is required to be in place for the life of the bonds which run through December 1, 2033. Budget Summary ?d21 Z©1. 2023 2Q24 2p Aa teal' Aelual Actuat Bud et I3ud9 et Revenues Investment Interest $ 0 $ 0 $ 0 $ 0 $ 0 Transfers in 0 0 0 0 0 Total revenues 0 0 0 0 0 Expenditures Operations 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over (un(jef) expenditures 0 0 0 0 0 Beginning fund balance 30D,0D0 300,000 300,000 300.000 300,000 Ending fund balance $ 300,001) $ 300,000 $ 300,000 $ 300,OOD $ 34D,000 130 The City has committed to maintaining an ending fund balance in the General Fund of at least 50% of recurring expenditures which is equivalent to 6-months of operations. The Service Level Stabilization Reserve Fund serves as an emergency source of temporary financing to the General Fund in the event a downturn in the local economy resulted in a reduction of revenues that would otherwise compromise either the General Fund's minimum 50% reserve balance or historical levels of service. If an event such as a downturn in the economy resulted in the General Fund reserves dropping below 50% of recurring expenditures, then the Service Level Stabilization Reserve Fund could be drawn against to maintain the fund balance minimum. The use of this reserve balance is outlined in the Fiscal Policies at the beginning of this budget document. BudBud ettSumma� Revenues Investment Interest $ 0 $ 0 S 151,854 $ 288,000 $ 288,000 Transfers in 0 0 0 400,000 0 Total revenues 0 0 151,854 688,000 288,000 Expenditures Operations 0 0 0 0 0 Total expenditures 0 0 0 0 0 Revenues over (under) expenditures 0 0 151,854 688,000 288,000 Beginning fund balance 5,500,000 5,500,000 5,500,000 5,651,854 6,339,854 Ending fund balance $ 5,500,000 $ 5,500,000 $ 5,651,854 $ 6. Y39,854 $ 6,627,854 The Winter Weather Reserve Fund was eslablished through Ordinance No. 05-018 to provide an emergency reserve for use during unusually harsh winters and storms where the Street Fund #101 budget and fund balance are inadequate to accommodate the amount of related street maintenance, including but not limited to snow plowing, sanding, and deicing, that may be necessary. In the event the City draws against this fund in any given winter, we will strive to replenish the balance back to approximately $500,000 through subsequent years' transfers. Due to the uncertainty of when this fund might be drawn upon we actually budget the same $500,000 in both 2023 and 2024 even though we recognize there exists only $500,000 to address this issue if it should arise. Budget Summary 2R21 21Y22 mi7i2 20 Actual: Actual Actual B0! g Qt Bud. et Revenues Investment Interest $ 209 $ 7,088 $ 16,788 $ 6,000 S 15,000 Transfers in - Moot 364,440 89,805 500,000 0 0 Total revenues 364,649 96,893 516,788 6,000 15,000 Expenditures Transfer out - t#101 0 500,000 0 0 0 Street Maintenance Expenditures 89,805 0 0 500,000 500,000 Total expenditures 89,805 500,000 0 500,000 500,000 Revenues over (under) expenditures 274,844 (403,107) 516,788 (494,000) (485,000) Beginning fund balance 160,043 434,887 31,780 548,568 554.568 Ending fund balance $ 434,887 $ 31,780 $ 548.568 $ 54,568 $ 69,568 131 This fund is used to account for the accumulation of resources for, and the payment of limited tax general obligation (LTGO) fronds also referred to as councilmanic or non -voted bonds. When LTGO bonds are issued the City irrevocably pledges the full faith, credit and resources necessary to make timely payments of principal and interest, within constitutional and statutory limitations pertaining to non -voted general obligations. In 2003 the City issued $9,430,000 in LTGO bands, the proceeds of which were used to finance troth the construction of CenterPiace and road and street improvements surrounding the facility. In 2014 the City refunded the LTGO bands in order to take advantage of lower interest rates which resulted !n a reduction in subsequent annual bond payments (much like refinancing a home mortgage). At the completion of the bond refunding there remained $7,035,000 of LTGO bonds. Of this total: • $5,650,000 remained on the original debt used towards the construction of CenterPiace. These bonds will be paid off in annual installments over the 20-year period ending December 1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public Facilities District. At January 1, 2025, the outstanding balance on this portion of the bond issue will be $2,610,000. • $1,385,000 remained on the original debt used towards the road and street improvements. These bonds will be paid off in annual installments over the 10-year period ending December 1, 2023. Annual debt service payments on these bonds were provided by equal distribufions from the 1st and 2nd quarter percent real estate excise tax (Funds 4301 and #302). This debt was completely Liquidated durrng 2023. In 2016 the City issued $7,275,000 in LTGO bonds, the proceeds of which will be used to finance the construction of a new City Hall building along with $6.3 million of City cash that has been set aside for this purpose These bonds will be paid off in annual installments over the 30-year period ending December 1, 2045, Annual debt service payments on these bonds are provided by transfers in from the General Fund. At January 1, 2025, the outstanding balance on the bond issue will be $5,860,000. Budgetsummary 0t'xj 02 223 2U4RS Actual Actual ` Actulaautiget �udg�t Revenues Spokane Public Facilities District $ 480,800 $ 501,200 $ 527,200 $ 551,600 $ 569,400 Transfers in-#1701 401,500 401,400 401,15{1 398,950 401,550 Transfers in -#301 80,775 81,100 80,600 0 0 Transfers in-#302 80,775 81,100 80,600 0 0 Total revenues 1,043,850 1,064,600 1,089,550 950,550 970,950 Expenditures Debt Service Payment- CenlerPlace 480,800 500,000 527,200 551,600 569,400 Debt Service Payment - Roads 161,550 163,400 161,200 0 0 Debt Service Payments- CitytiadllLTGO'16 4D1,500 401,400 401,150 398,950 401,550 Total expenditures 1,043,850 1,064,800 1,089,550 950,550 970,950 Revenues over (under) expenditures 0 0 0 0 0 Beginning fund balance 0 0 0 0 0 Ending fund balance $ 0 $ 0 $ 0 $ 0 $ 0 132 This fund is used to account for the collection and expenditures of the first one -quarter of one -percent real estate excise tax (BEET 1) that is authorized through RCW 82,46, This quarter percent must be expended for purposes identified in the capital facilities plan element of our comprehensive plan. RCW 82.46.010(6), defines "capital projects" as: those public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets; roads; highways; sidewalks; street and road lighting systems; traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; parks; recreational facilities; law enforcement facilities; fire protection facilities; trails; libraries; administrative and judicial facilities. Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted for in Street Capital Projects Fund #303 and the Pavement Preservation Fund #311. Revenues REST 1 - Taxes Investment Interest Total revenues Expenditures Transfers out - #204 Transfers out - 0303 Transfers out - #311 (pavement preservatfon) Transfers out - #314 Total expenditures Revenues over (under) expendllures Beginning fund balance Ending fund balance Budget Summary $ 3,109,113 $ 2,790,020 $ 1,678,860 $ 1,500,000 $ 1,500,000 2,828 96,965 274,630 90,000 200.000 3,111, 941 2,886,985 1,953,490 1,590,000 1,700,000 80,775 293,208 827,278 0 1,201,261 1,910,680 2,048,068 $ 3,958,748 81,100 899,463 550,242 0 1,530,805 1,356,180 3,958,748 $ 5,314,928 80,600 499,950 827,278 0 1,407,828 545,662 5,314,928 $ 5,860,590 0 897,312 1,170,350 801 2,068,463 (478,463) 5,860.590 $ 5,382,127 0 356, 000 1,372,150 0 1,728,150 (28,150) 5 382,127 $ 5,353,977 133 This fund is used to account for the collection and expenditures of the second one -quarter of one -percent real estate excise tax (REET 2) that is authorized through RCW 82.46, This quarter percent may only be levied by cities that are planning under the Gfowth Management Act and may only be expended for purposes identified in the capital facilities plan element of their comprehensive plan. RCW 82.46.035(5) defines "capitat projects" as: public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems, traffic signals, bridges, domestic water systems, storm and sanitary sewer systems, and planning, construction, reconstruction, repair, rehabilitation, or improvement of parks. Noteworthy here is that acquisition of land for parks is not a permitted use of REET 2 receipts, although it is a permitted use for street, water and sewer projects. Revenues recorded in this fund are typically used as a mating funds for street related construction projects that are accounted for in Street Capital Projects Fund #303 and the Pavement Preservation Fund #311. Budget Summary 21�2t 242 20 20.25 actual ,Actual ActualBud et Buctgst Revenues REET 2-Taxes $ 3,109,113 $ 2,790,020 $ 1,678,860 $ 1,500,000 $ 1,500,000 Investment interest 5,137 117,020 305,243 100,000 275,000 Total revenues 3,114,250 2,907,040 1,984,103 1,600,000 1,775,000 Expenditures Transfers out - a204 89,775 81,100 80,600 0 0 Transfers out -0303 1,401,744 226,701 2,583,769 793,148 483,300 Transfers out - #309 64,077 124,020 5,000 0 0 Transfers out -#311(pavemenlpreservariarr) 827,279 914,900 827,279 1,170,350 1,372,150 Transfers out - #314 660,516 0 0 329,323 36,500 Transfers out - 9403 14,927 0 0 0 0 3_ .049,318 1,346,721 3,496,648 2.292,821 1,891,950 Revenues over (under)expenditures 64,932 1,560.319 (1,512,545) (692,821) (116,950) Beginning fund balance 5,165,924 5,230,856 6,791,175 5,278,630 4.585,809 Ending fund balance $ 5.230.856 $ 6.791,175 $ 5,278.630 $ 4,585,809 $ 4,468,859 134 The Street Capital Projects Fund accounts for monies used to finance street construction and reconstruction projects adopted in the City's 6-year Transportation Improvement Plan (TIP). Revenues to finance the projects comes from a combination of State and Federal Grants, which typically cover upwards of 80% of projects costs, with the City match portion coming from transfers from the REET 1 Capital Projects Fund #301, REST 2 Capital Projects Fund #302, and sometimes Stormwater Management Fund #402. Budget Summary 2 2022 2t1 °, 20 �15 u Act"�f... Acluaf Aetual l�u� �> ," 8%d et Revenues Grant Proceeds $ 4,174,243 $ 4,235,813 $ 6,038,450 $ 7,368,896 $ 4,480,512 Developer Contribution 1,271,759 0 0 809,130 968,833 Miscellaneous 218 11,652 107,469 0 0 Voluntary Traffic Mitigation Fees 0 853,467 179,320 0 0 Transfers in - 9001 0 0 51,372 0 0 Transfers in - 9106 0 110,746 0 0 0 Transfers in-#301 293,208 899,463 499,950 897,312 356,000 Transfers in-4302 1,401,744 226,701 2,061,340 793,148 483,300 Transfers in - N312 0 0 42,017 0 200,000 Transfers in - 9312 - Barker Corridor (87,442) 1,204 522,429 0 0 Transfers in - #312 - Sc of Beacons 0 112,583 1,223 0 0 Total revenues 7,053,730 6,451,629 9,503,570 9,868,486 6,488,645 Expenditures 205 Sprague/Barker Intersection Improvement 159,026 2,219,922 19,580 0 0 249 SvllivamWellesleyIntersection 92,731 499,154 282,254 0 0 259 N, Sullivan Corridor ITS Projects 2,150 0 0 0 0 275 Barker Rd Widening - River to Euclid 1,679,017 8,915 31,963 0 0 292 MWan preservation: Broadway -Mission 608,213 0 0 0 0 293 2018 CSS Citywide Reflective Signal BP 8,144 382 0 0 0 294 Citywide Reflective Signal Post Panels 3,169 2,900 0 0 0 299 Argonne Rd Concrete Pvmt Indiana to Mont 2,205,438 8,876 2,035 0 0 300 Pines & Mission Intersection Improvement 63,816 165,800 229,490 1,599,256 20,000 301 Park & Mission Intersection Improvement 360,002 0 0 0 0 303 S. Conklin Sidewalk 162 0 0 0 0 310 Sullivan Rd Overcrossing UP RR Deck Repl 241,954 820 0 0 0 313 BarkerRd/Union Pacific Crossing 61,642 323,334 3,506,982 50,000 1,060,845 318 WrlburSidewalk- BoonetoMission 46,916 862,358 12,034 0 0 320 Sullivan Preservation - Sprague to 81h 13,537 117,485 797,756 5,000 0 321 Argonne Corridor Improvement- North of Knox 1,916 0 0 19,608 21,500 323 Evergreen Road Preservation 258,659 0 0 0 0 326 2020 Citywide Relroreflective Post Plates 5,639 23,660 30,601 0 126,200 327 Sprague Stormwater & Grossing Project 0 4,343 51,372 2,365,000 0 (continued to next page) 135 21i2� �t�lt�r (canbotled from previous page) Expenditures, continued Ai�ttt:- �ICfu�f . AfyaJ 13,..... 329 Barker Rd Imp -City Limits to Appleway 10%443 42,686 118,246 50,000 2,793,100 330 WTSC 2021 School Zone Beacons 41,780 0 0 0 0 332 NE Industrial Area - Sewer Extension 65,163 37,411 0 0 0 333 Evergreen Rd Pres Broadway to Mission 0 159,293 0 0 0 334 Sprague AvePreservatlon 0 309,494 3,363 0 0 335 Mission Ave over Evergreen Deck Repair 0 19,502 320,960 0 0 340 81h Ave Sidewalk - Coleman 10 Park 0 82,425 1,357,398 0 0 342 School zone beacons 0 112,583 1,223 0 0 343 Buckeye Ave Sewer Extenstion 0 632,152 0 0 0 344 Park Rd Sidewalk- Broadway to cataldo 0 23,083 230,689 0 0 345 Park Rd Sidewalk- Nora to Baidwin 0 25,710 425,235 0 0 346 Bowdish Sidewalk 12th to 22nd 0 14,260 91,285 2,106,777 40,000 347 Broadway and Park Intersection 0 4,455 1,863,610 410,134 0 348 Barker Road Improvements- Appleway to 190 0 0 77,139 221,000 0 349 Trent Ave Access Control Safety Improvement 0 0 16,644 419,000 351 Barker Road imp - Sprague to Appleway 0 0 4,298 595,000 255,000 352 2022 Citywide Signal Backplates 0 0 3,189 0 354 16th Ave Preservation - Evergreen to Adams 0 0 0 352,711 0 366 S, Sullivan Preservation - Blh to 121h 0 0 0 0 252,000 367 Subarea Transportation Plan 0 0 0 0 200,000 Argonne Bridge 0 0 0 675,0170 720,000 Contingency 0 0 0 1,000,000 1,000,000 Total expenditures 5,928,517 5,701,093 9,477,366 9,868,486 6,488,645 Revenues over (under) expenditures 1,125,213 750,536 26,204 0 0 Beginning fund balance 67.402 1,192.615 1.943.151 1,969, 355 1,969,355 Ending fund balance 1,192,615 $ 1,943,151 $ 1,969,355 $ 1,969,355 $ 1,969,355 136 The Park Capital Projects Fund was created to account for park related capital improvements. The source of financing typically consists of an annual transfer from the General Fund #001; however, in some years the City will utilize money set aside for capital projects in other funds. This has occurred with transfers in from the Paths and Trails Fund #103 and the Capital Reserve Fund #312, which have been applied towards various sections of the Appleway Trail project and improvements at Balfour Park. Budget Summary. Revenues Grant Proceeds Developer Contribution Transfers in - #001 Transfers in - #302 Transfers in - #310 Transfers in - #312 Investment Interest Total revenues Expenditures 268 Appteway Trail (Evergreen to Sullivan) 304 CenterPiace west lawn improvements - Ph. 2 305 CenterPlace roof 314 Balfour Park frontage improvements 315 Browns Park improvements 2020 316 Balfour Park improvements - Ph 1 328 Sullivan Park Waterline 337 Reprogram Great Room AN System 338 Spokane Valley River Loop Trail Greenacres Park Phase 2 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance $ 593,260 $ 0 $ 158,658 0 $ 1.561,761 17,896 0 0 0 0 178,813 160,145 515,939 160,000 0 64,077 124,020 5,000 0 0 0 0 40,192 0 0 604,512 332,267 4,312,623 546,299 300,000 20 0 1,158 0 0 1,458,578 616,432 5,033,570 706,299 1,861,761 2,165 0 0 0 0 19,930 145 0 0 0 (1,117) 0 0 0 0 342,760 95,209 5,000 0 0 698,664 953 0 0 0 305,134 161,688 4,778,435 550,000 0 32,276 51,033 40,499 2,000 0 36,951 0 0 0 0 79,136 148,357 48,478 0 0 0 0 0 200,000 1,861,761 1,516,899 457,385 4,872,442 752.000 1,861,761 (57,321) 159,047 161,158 (45,701) 0 75,575 18,254 177,301 338,459 292,758 $ 18,254 $ 177,301 $ 338,459 $ 292,758 $ 292,758 137 The Civic Building Capital Projects Fund was initially set-up to accumulate resources to ultimately acquire or construct a City Hall building. The initial sources of revenue to set-up the fund reserves were transfers from the General Fund during 2005 through 2007, and as recently as December 31, 2009, this fund had a fund balance of $5,828,600. During 2010 and 2011 the City determined that street repairs and reconstruction represented a more immediate City need and opted to expend nearly $2,000,000 of the fund balance for these projects The projects themselves were part of aseptic tank elimination program (STEP) initiated by Spokane County that resulted in the installation of sewer lines down many City streets. At that time the City decided to completely reconstruct the effected streets rather than patch them. In 2012 the City used this fund to finance a variety street related capital projects as well as the $2.5 million acquisition of an 8.4 acre parcel of land on Sprague Avenue that is adjacent to Balfour Park. Partially offsetting the cost of the land acquisition was the subsequent sale of 2.82 acres of this parcel to the Spokane County Library District who had planned to construct a library building consisting of no less than 30,000 square feet. In order for the Library District to actually construct a new building on this site they first had to have a successful voted bond issue to provide the necessary financing. In the event the Library District is unable to pass a bond, they may sell the 2.82 acres parcel back to the City for the original purchase price of $839,285. An amendment was made to the interiocab agreement in October 2017 which extended the agreement through October 2022 with the option to extend through October 2024, Through this amendments, the City also agreed to contribute $1.3 million, of which the $839,285 would be part, in frontage and/or joint site improvements on the Library site. Construction on the frontage improvements occurred in 2021 and 2022 and the construction of the new library began in 2022. The remaining improvements were made during 2023 during Balfour Park construction activities. In 2015 the General Fund began to make two annuat transfers to this fund that were each related to the eventual construction of a new City Hall facility. These transfers ended after 2016: • The first transfer in the amount of $72,500, when added to the City's $434,600 annual lease payment for space in its current space totals $507,100 which was the amount we anticipated our annual bond repayment would be if we were to issue approximately $8,000,000 of limited tax general obligation bonds with a 2% issue cost over 30-years at 4.5M • The second transfer was our estimate of the annual operating costs of a City Hail facility including utilities, janitorial, grounds maintenance and snow removal, and operating and maintenance supplies. The purpose behind making these transfers beginning in 2015 was to "create" this appropriation capacity within the General Fund. These amounts were transferred out to the General Fund in 2016 and 2017 in order to cover lease payments for the prior City Hall location in years in which the City had both a lease payment and a bond payment for the new City Hafb building. Budget Summarry 2t)xt xn22 202E FActual zo24 zu2s ' Actu j Actuat Budget. Budget Revenues Investment Interest $ 692 $ 13,653 $ 4,1350 $ 1,200 $ 1,200 Total revenues 692 13,653 4.850 1,200 1,200 Expenditures Transfers out - H309 (Balfour Park) 3,600 0 40,192 0 0 Payment to Library District 0 0 799,093 0 0 Total expenditures 3,600 0 839,285 0 0 Revenues over (under)expendllures (2,908) 13,653 (834,435) 1,200 1,200 Beginning fund balance 842,964 840,056 853,709 19,274 20,474 Ending fund balance $ 840,056 $ 853,709 $ 19,274 $ 20,474 $ 21,674 138 This fund was created during the 2011 Budget development process for the purpose of setting money aside for yet to be determined street capital improvement projects. Since inception, the pavement preservation program has been funded through a series of transfers from other City funds as well as grant proceeds. Below is a table summarizing the funding sources for Fund #311, including actuals for 2011 through 2023 and budgeted amounts for 2024 and 2025: treelo F Genetaf Slreel C98iW .:rVearFeetear , i7 )2 Ca _. a1, ilesee,., ,rants Total; Actual 2011 584,681 0 0 0 0 500,000 0 0 1.G84,681 2012 2.045,203 0 0 0 0 0 0 0 2,045,203 2013 0 282,000 0 616,284 300,000 0 0 35,945 1,234,229 2014 868,823 282,000 0 616,284 368,944 0 0 2,042,605 4.198.716 2015 920,000 206,618 0 616.284 502,098 0 0 835,224 3,080,224 2016 943,800 67,342 0 559,808 730.572 0 0 1,654,698 3,956,220 2017 953.200 67,342 0 0 1,320,958 0 0 89,208 2,430,708 2018 962,700 67.342 1,000,000 0 1.370.658 0 0 1,422,404 4,823,104 2019 972,300 0 1,608,028 0 1,468,600 0 0 2,398,330 6,447,258 2020 982,023 0 1,513,532 0 1,545,277 0 0 98,281 4,139,113 2021 991,843 0 1,537,776 0 1,654,557 0 0 0 4,184,176 2022 1,001,800 0 3,194 0 1,465,141 0 0 2,052,175 4.622,310 2023 1,011.800 1,372,761 0 0 1,654.557 0 0 2,643,915 6,883,033 Budget 2024 1,021,900 0 0 0 2,340,700 0 0 0 3,362.600 2025 0 0 0 0 2.744.300 0 1,032,100 0 3,776,400 13,280,073 2,345,405 5,662,530 2,408,660 17,466,362 500,000 13,272,845 55,967,975 Beginning in 2013, the City committed to finance pavement preservation at a level equivalent to 6% of General Fund recurring expenditures, which has continued from that year through the 2024 budget development. Because this is a Capital Project Fund whose sole purpose is to provide for Pavement Preservation projects, any money not expended in a given year will remain in the fund and will be available for re -appropriation in subsequent years. The fund balance of Fund #123 was exhausted with the 2016 transfer of $559,808 as a consequence of following this funding strategy. Curing the 2025 budget development, it was determined that the General Fund could not support a recurring transfer to the Fund 9311 due to budget constraints. Going forward, a nonrecurring transfer will be made at the discretion of Council and as funds are available. In 2025 the Pavement preservation will be funded by Transfers of $2,744,300 from the REST 1 Capital Projects Fund #301, REST 2 Capital Projects Fund #302 and 1,032,100 from fund #312. The City will take advantage of grant programs directed at pavement preservation as they become available. Bud -get Summar�r 2t Ei : 242E 202 2UE4 2f)2�5 Actual actual. f#etaaT > udgEt Bud` et Revenues Transfers in-#001 $ 991,843 $ 1,001,800 $ 1,011,800 $ 1,021,900 $ 0 Transfers in-#101 0 0 1,372,761 0 0 Transfers in-#106 1,537,776 3,194 0 0 0 Transfers in-#301 827,278 550,242 754,668 1,170,350 1,372,150 Transfers in-#302 827,279 914,900 899,889 1,170,350 1,372,150 Transfers in-#312 0 0 0 0 1,032,100 Investment Interest 3,448 73,149 138,460 0 0 Grant Proceeds 0 2,052,175 2,643,915 358,362 112,011 Developer Contributions 29,011 0 0 0 0 Total revenues 4,216.635 4,595,460 6,821,493 3,720,962 3,888.411 Expenditures Pavement preservation 4,464,693 3,523,847 6,632,747 5,620,165 2,000,000 Pre -project GeoTech 0 0 0 50,000 50,000 Transfer out -#10€(local streets) 0 0 2,677,099 0 0 Total expenditures 4,464.693 3,523,847 9,309,846 5,670 165 2,050,000 Revenues over (under)expenditures (248,058) 1,071,613 (2,488,353) (1,949,203) 1,838,411 Beginning fund balance 5,792,145 5.544.087 5,615,700 4,127,347 2,178,144 Ending fund balance $ 5,544,087 $ 6,615,700 $ 4,127,347 $ 2,178,144 $ 4,016,555 139 This fund was created in 2013 to be used to account for the accumulation of resources for yet to be determined capital projects. The initial source of funds was a 2013 General Fund transfer of $7,826,207 which was followed by additional transfers from the General Fund from 2014 through 2024 in the amount of $52,265,836, Projects approved by City Council from this fund Include in part; • $2,396,813 for construction of various sections of the Appleway Trail. • $1,800,000 to remove and reconstruct Euclid Ave. from Flora to Barker after County Installation of sewer • $1,421,321 towards a Barker Road / BNSF Grade Separation project. • $3,485,417 towards a Pines Road I BNSF Grade Separation project. • $2,567,741 towards Barker Road corridor improvements. • $4,839,710 for park land acquisitions. • $460,715 towards improvements at the Spokane County Library's proposed Balfour site. • $225,000 towards school zone beacons • $5,031,741 towards Balfour Park construction. • $1,400,000 towards the replacement of police vehicles. • $250,000 towards a surface treatment pilot program. • $500,000 towards Sullivan Road ! BNSF Interchange project. Budget 5ummary 2112f 20R2 2923}24 2Q2 Aettlal Actual...' Actual.. E3lid .st..'= Bud et _ Revenues Transfers in-#001 $11,126,343 $ 3,593,000 $ 5,358.054 $ 4,397,832 $ 0 Transfers in - #310 3,600 0 0 0 0 Proceeds from sale of land 109,403 0 0 0 0 Investment Interest 8,304 236,054 803,376 500,000 650,000 Total revenues 11,247,650 3,829,054 6,161,430 4,897,832 650,000 Expenditures Transfers out -0001 0 606,537 4,801,397 1,546,200 0 Transfers out-#101 0 0 250,000 0 1,750,0013 Transfers out -#121 0 0 0 400,000 0 Transfers cut - #303 - School Beacons 0 113,786 43,240 0 0 Transfers out - 0303 - Barker Road Corridor (87,442) 0 0 0 0 Transfers out - 9303 - Subarea Traosporfabbn Plan 0 0 0 0 200,000 Transfers out - #309-Appfeway Trail (65,815) 0 fl 0 0 Transfers out • #309 - Balfour Park frontage improve 260,788 0 0 0 0 Transfers out •#309-Bellow Park improvements 305,133 332,267 4,223,646 344,299 0 Transfers out • #309 - Sullivan Park waterline 25,269 0 40,499 2,000 0 Transfers out - #309 - Spokane Valley River Loop 7 79,136 0 48,478 0 0 Transfers out - #309 - Gmenacres Park Ph2 0 0 0 200,000 300,000 Transfers out - #311 - Pavement Preservation 0 0 0 0 1,032,100 Transfers out - #314 -Pines Grade Separation (6,684) 0 253,344 388,000 1,708,023 Transfers out - 4314 - Barker Rd Overpass 438,623 633,819 269,085 725,000 0 Transfers out - #314 - Sullivan Rd tnterchanga 170,333 0 102,720 20,677 0 Transfers out - #316 - Fairground Building 0 7,010 0 0 0 WSDOT Sullivan Park Property Acquisition 3,357 0 0 759,600 0 Precinct property acquisition 2,230,449 0 0 0 0 Park properly acquisfGan 1,875,881 0 0 0 0 Sprague Ave. Properly Acquisition 0 0 790,783 0 0 Total expenditures 5,229,028 1,693,419 10,823,192 4,3B5,776 4,990,123 Revenues over (under)expenditures 6,018,622 2,135,635 (4,661,762) 512,056 (4,340,123) Beginning fund balance 8,503,764 14,522,386 16,658,021 11,996,259 12.508,315 Ending fund balance $14,522,386 $16,658,021 $11,996,259 $12,508,315 $ 8,168,192 140 This fund was created to account for the design and construction costs of various railroad grade separation projects that are included in the Bridging the Valley concept. Due to the anticipated size, scope, and duration of these projects, managing them in a separate fund allows for the necessary monitoring without being obscured by the variety and quantity of the other projects in the Street Capital Projects Fund 9303 as well as keeping these projects from skewing the average volume of activity in Fund #303. Revenues for this fund consist of grant proceeds and transfers in from other City funds, such as the General Fund #001, the REET 1 Capital Project Fund #301 and the Capital Reserve Fund #312. Expenditures in the years of 2023 and 2024 are related to design and right of way costs for the Pines Road Underpass project, the construction costs for the Barker Road Overpass project, and design work for the Sullivan Road Interchange. Budget Summary Revenues Grant Proceeds $ 280,718 $ 677,412 $ 944,651 $ 5,468,641 $ 39,496,674 Investment Interest 426 518 0 0 0 Developer Contributions 51,403 0 0 308,592 0 Rented Income 17,793 10,500 0 0 0 Transfers in - 0301 0 0 0 801 0 Transfers in-#302 660,516 0 0 329,323 36,500 Transfers in-#312 602,272 633,819 625,149 1,133,677 1,708,023 Total revenues 1,613,128 1,322,249 1,569,800 7,241,034 41,241,197 Expenditures Barker BNSF Grade Separation Pines Rd Underpass Sullivan Rd Interchange Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 1,150,542 825,160 413,771 725,000 0 495,989 686,765 1.175,908 2,500,000 40,850,197 170,333 132,656 130,121 3,787,000 391,000 1,616,864 1,644,581 1,719,800 7,012,000 41.241,197 (203,736) (322,332) (150,000) 229,034 0 793,528 589,792 267,460 117,460 346,494 $ 589,792 5 267,460 $ 117,460 $ 346.494 $ 346,494 141 Beginning in 2021, the City began collecfing transportation impact fees allowed pursuant to RCW 82.02.050-B2,02,110 and SVMC 22,100. These are fees specifically allowed to address impacts from new development and they maybe imposed on all developments within a designated area, The City has performed several studies to determine the impact areas on which the fees are being imposed. Ail fees collected must be applied to transportation system improvements identified in the corresponding study. Budget Summa F72015 2.0 . 20 1 Attu_ �eCuat Bud et Bid et Bud et Revenues Transportation Impact Fees $ 294,477 $ 36l,613 $ 429,485 $ 300,000 $ 400,000 Investment Earnings 130 9,684 42,404 0 30,000 Total revenues 294,607 371,297 471,889 300,400 430,000 Expenditures Transfers out - 0303 0 p 0 0 0 Total expenditures 0 D D 0 0 Revenues over (under) expenditures 294,607 371,297 471,889 300,000 430,000 Beginning fund balance 0 294,607 665,904 1,137,793 1,437,793 Ending fund balance $ 294,607 $ 665,904 $ 1,137,793 $ 1,437.793 $ 1.867,793 The Economic Development Capital Projects Fund #316 accounts for capital projects that witl have a positive impact on tourism in Spokane Valley through the development of assets in the community that will increase retail, overnight fodging, and dining. These projects will pfimariliy be funded through lodging taxes from the HotellMotel Tax - Tourism Facilities Fund #104. Budget Summary 2421 2t}2771 f. 2023 2024 20 Actual Actual Actual t3ud ei Budg et Revenues Transfers in - #312 $ 3,356 $ 46,642 $ 0 $ 0 $ 0 Transfers in - #104 0 0 13,015 4,400,000 0 Total revenues 3,358 46,642 13,015 4,400,000 0 Expenditures Fairgrounds Building 3,358 46,642 0 0 0 Cross Country Course 0 0 13,015 4,400,000 0 Total expenditures 3,358 46,642 13,015 4,400,0D0 0 Revenues over (under) expenditures 0 0 0 0 0 Beginning fund balance 0 0 0 0 0 Endng fund balance $ 0 $ 0 $ 0 $ 0 $ 0 142 The purpose of the Stormwater Management Fund is to account for the funds related to the cleaning, maintenance, and improvement of the City's storm drainage system. The revenue for this fund originates from a stormwater fee collected by Spokane County on behalf of the City. The annual fee is $58 for each single family unit, and for other property types a fee of $58 per each 3,160 square feet of parcel impervious surfacing Is collected. Budget Summary llMa! , ActGal:i ,. lt4ttd et l�ttt et cud t t Personnel - FTE Equivalents Operating Administrative Assistant 0.0 0.0 0.0 0.10 0,10 Assistant Engineer 0.0 0.0 0.0 1,35 1.35 Communication 8 Marketing Officer 0.0 0.0 0.2 0.0 D,0 Engineer 1.0 1.0 1.0 1.0 1.0 Engineering Manager - UL1ity 0.0 0.0 0.5 1.0 1.0 Engineering Technician 1 0.5 0.5 0.5 0.3 0.3 Engineering Technician it 1.0 1.0 1.0 1.3 1.3 GIS Analyst 0.23 0.23 0.00 1.23 1.23 Maintenance/Construction Inspector 0.25 0.0 0.0 0.25 0.25 Mechanic 0.0 0.25 0.25 0.25 0.25 Sensor Development Engineer 0.0 0.0 0.0 0.25 0.25 Senior Engineer-Proj Mgmt 0.0 0.0 0.0 0.6 0.6 Senior Planning Grants Engineer 0.25 0.25 0.00 0.0 0.0 Stormwater Fofman 0.9 0.9 0.9 0.9 0.9 Capital MaWenancelConstruction Inspector 0.0 0.0 0.0 0.3 0.3 Construction Inspector 0.0 0.0 0.0 0.45 0,45 Senior Engineer-Proj Mgmt 0.0 0.0 0.0 2.1 2.1 4.13 4.13 4.38 11.38 11.38 Interns 2.0 2.0 0.0 0.0 0.0 (continued to next page) 143 page} Budget Summary . Aefual � Cuatl A:"tuaf Bttdgef �s Bud a Revenues StormwaterManagement fees $ 2,026,140 $ 2,031,000 $ 5,585,386 $ 5,600,000 $ 6,170,000 Investment Interest 2,134 _400038 172,947 40,000 90,000 Total revenues 2,028,274 2,071,038 5,758,333 5,640,000 6 260,000 Expenditures Wages, Payroll Taxes & Benefits 331,944 379,033 660,155 1,349,322 1,578,815 Supplies 14,922 32,301 104,040 44,700 37,200 Services & Charges 1,153,820 1,290,799 1,464,894 2,422,317 2,272,306 lniergovernmenlal Services 42,222 43,149 45,640 48,000 88,000 lnterfund vehic$o lease - #501 6,750 6,750 _ 6,750 13,000 16,500 Total expenditures 1,549,658 1,752,032 2,281,479 3,877,339 3,992,821 Recurring revenues over (under) Recurring Expenditures 478,616 319,006 90 ,._ 3,476,864 1,762,661 2,267,179, Revenues Grant Proceeds 95,000 0 306,665 0 0 Total Nonrecurring revenues 95,000 0 306,665 0 0 Expenditures Capital- Various Projecis 383,412 109,307 1,551,242 2,610,000 1,500,000 Stormwater Comprehensive Ptan 0 272,923 0 0 0 Watershed studies 37,242 69,162 23,044 150,000 150,0()0 Asset management software system 0 0 0 0 50,000 Generator for Maintenance Shop 0 13,144 0 0 0 Total Nonrecurring expenditures 420,654 464,536 1,574,286 2,760,000 1,700,000 Nonrecurring revenues over (under) Nonrecurring Expenditures (325,654) (464,536) 1�µ( 267,621) (2,760.000) (1,700,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures 152,962 (145,530) 2,209,233 (997,339) 567,179 Beginning working capital 2,159,796 2,401,719 2,278,363 4,550,158 3,552,819 Ending workingcapitai $ 2,312,758 $ 2,256,189 $ 4,487,596 $ 3,552,819 5 4,119,998 144 In 1985 voters of Spokane County approved a ballot proposition to create the Spokane Aquifer Protection Area (APA) as well as corresponding aquifer protection area fees with both sunsetting December 31, 2005. Boundaries of the APA included portions of unincorporated areas (induding what is now Spokane Valley) and the cities of Liberty Lake, Millwood and Spokane. In 2004 the City of Spokane Valley approved a resolution authorizing the inclusion of its municipal boundaries within the APA. The APA program was subsequently reauthorized through 2025 with voter approval. All fees are collected by Spokane County and include: An annual fee of $15 per household for the withdrawal of water from properties withfn the APA. An annual fee of $15 per household for on -site sewage disposal within the APA. For commercial properties an annual fee ranging from $15 to $960 depending upon water meter size. In 2004 the City of Spokane Valley (City) entered into an interlocal agreement with Spokane County (County) that authorized the County to collect and retain APA fees through 2010 for a variety of projects including: • up to $100,000 annually through 2010 to the Spokane Regional Health Ustfict to provide for data base management related to monitoring of septic tanks and their potential impact on water quality in the Spokane Valley Rathdfum Prairie Aquifer. • a septic tank efmination program (STEP) designed to replace septic tanks with sanitary sewer systems. In the 2004 intetlocal agreement the City and County also agreed that for the years 2011 through 2025 the APA fees remaining after the payment of reasonable administration and billing fees incurred by the County would be distributed annually between the County, City and City of Spokane on a proportional basis relative to the amount generated in unincorporated areas, the City and City of Spokane. The fees collected on the City's behalf by Spokane County are expended entirely on stormwater related projects that are designed to protect the aquifer. These fees plus grant monies received from a number of granting agencies finance a variety of cap€tal projects. Budget Summary Revenues Spokane County $ 622,357 $ 514,576 $ 515,898 $ 500,000 $ 0 Grant Proceeds 1,434,700 236,685 621,476 0 0 Investment Interest 1,219 20,421 57,691 20,000 20,000 Transfer in - 4302 14,927 0 0 0 0 Miscellaneous 60,801 0 0 0 0 Total Revenues 2,034,004 771,682 1,195.065 520,000 20, Expenditures Capital - Various projects 2,989,076 370,999 1,125,339 1,000,000 1,000,000 Effectiveness study 45,454 0 0 65,000 0 Total Expenditures 3,034,530 370,999 1,125,339 1,055,000 1,000,000 Revenues over{under) expenditures (1,000,526) 400,683 69,726 (535,000) (980,000) Beginning working capital 2,120,365 1,119,839 1,520.522 1,590,248 1,055,248 Ending working capital $ 1,119,839 S 1.520.522 $ 1,590,248 $ 1,055,248 $ 75,248 145 The Equipment Rental & Replacement Fund (1=R&R) is an Internal Service Fund that Is designed to provide the funds necessary to purchase new vehicles and equipment at predetermined life cycles. This fund operates by charging each City department a monthly rental rate for the vehicles they use. The fee is based upon the estimated useful life of the vehicle and its replacement cost. The theory behind this program is that it allows City departments to budget vehicle replacement costs as a reoccurring expense over an extended period of time rather than as an intermittent capital expense that may be difficult to afford in any single year. In the event a City department requires an additional vehicle that actually adds to the fleet rather than simply replaces an existing vehicle, then that department must budget for the initial purchase price and transfer the necessary funds to the ER&R Fund to make the acquisition. in subsequent years the department will then begin paying a replacement fee spread out over the estimated useful life of the new vehicle Beginning in 2017 a CenterPlace Kitchen Reserve was established through a transfer in from the General Fund in the amount of $36,600 per year for 5 years to build a total reserve of $183,000, which is the estimated replacement cost of the significant kitchen appliances and equipment at CenierPlace. $now Plow Replacement Proaram The snow plow fleet currently consists of nine plow trucks. Six of the trucks are equipped with sanders and three of the trucks are equipped with 1,000-galton tanks for placement of I+quid deicer. Over the past five years the City has continued to improve the snow removal operations and has updated the snow plan accordingly. These improvements in snow operations have dictated that operating nine plows is a very efficient way to remove snow from the arterial and hWside roadways. Operating nine plows allows the performance of a full city arterial and designated hillsides plow in approximately 12 hours. In the future new plows will be purchased to replace the aging fleet as noted below and alder plows will serve as backups and eventually be retired from the fleet beginning in 2022. The recommended snow plow fleet consists of eleven plows with two serving as backup plows. The two backup plows ensure that arterfai roadways and hillside priority Toadways can be cleared of snow per the snow plan. Having backup p#ows provides the City with additional plows that can be deployed in case of a mechanical breakdown or an accident during a winter storm event. Snow Plow Fleet; TfUck#1 MWOWar YRAaqukcid ApaetRatrremont ReplacenlentYr Notas 207 1997 2009 25 2G22 Fasting Fleet (11) Snow P#rnts 203 1995 2009 28 2023 204 1995 2DG9 29 2024 2Da 1997 20G9 28 2025 209 1998 2011 28 2026 211 2000 2012 27 2027 206 1996 2009 32 2028 205 1996 2009 33 2029 210 2010 2011 22 2032 218 2016 2015 22 2037 219 2021 2020 22 2043 225 2023 2022 22 2045 207 Is retired 2024 2024 22 2046 203 is retired 2025 2025 22 2047 204 is retired 2026 2026 22 2048 208 is retired 2027 2027 22 2049 2091s retired 2028 2028 22 2050 211 is retired 2029 2029 22 2051 206 is retired '• 2030 2030 22 2052 205 is retired 146 Budget Summary Revenues Vehiderental s-N001 $ 31,300 $ 31,300 $ 69,600 $ 46,750 $ 79,500 Vehicle rentals -#101 10,250 10,250 27,750 41,950 71,200 Vehicle rentals -4101(plow replace.) 60,500 276,000 275,000 300,000 300,000 Vehiderentals -#402 6,750 6,750 6,750 13,000 16,500 Miscellaneous Revenues 0 325 976 0 0 Transfers in - 4001 (CenterPlace kitchen reserve) 36,600 0 0 86,500 92,500 Transfers in - 4101 fliequipmenf reserve) 0 0 70,568 0 0 Transfers in - 4001 (A'ew parks maint vehicles) 0 0 0 85,000 0 Transfers in - 4101 (New signal maint vehWes) 0 0 0 205,000 0 Investment interest 1,147 20,449 52,639 20,000 20,000_ Total Revenues 146,547 344,074 493,283 798,200 579,700 Expenditures Small tools & minor equipment 275 0 649 10,000 10,000 Vehicle Purchase 108,762 248,500 220,150 410,000 0 Snow plow purchase 0 103,926 3.32,881 300,000 175,000 Heavy Duty Machinery & Equipment 0 0 0 270,000 0 Total Expenditures 109,037 352,426 553,680 990,000 185,000 Revenues over (under) expenditures 37,510 (8,352) (60,397) (191,800) 394,700 Beginning working capital 1,387,961 1,425,471 1,417,119 1,356,722 1,164,922 Ending working capital $ 1,425,471 $ 1,417,119 $ 1,356,722 $ 1,164,922 $ 1,559,622 The City of Spokane Valley is exposed to risks of loss related to a number of sources including tort; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; natural disasters; and unemployment claims filed by former employees through the State of Washington. The Rfsk Management Fund was established to account for all such related revenues and expenses. Revenues for this fund are comprised almost entirely from an annual transfer of money from the General Fund and the single largest expense is typically the insurance premium the City pays to our insurance provider, the Washington Cities Insurance Authority (WCIA). Budget 2021.72 2022 2423 2€12�4 02�5 Actual J#ctual . I#ctual E.ud et #3u et Revenues Transfers in-9001 $ 425,000 $ 450,000 $ 600,000 $ 700,000 $ 900,000 Investment Interest 117 4,889 4,803 4,800 4,800 Total Revenues 425,117 454,889 604,803 704,800 904,800 Expenditures Auto & Properly insurance 365,384 417,837 572,251 Unemployment Claims 7,397 1,850 49 Total Expenditures 372,781 419,687 572,300 Revenues over (under) expenditures 52,336 35,202 32,503 Beginning working capital 340,484 392,820 428,022 Ending working capital $ 392.820 $ 428,022 $ 460,525 825,000 900,000 0 0 825,000 (120,200) 460,525 $ 340,325 900,000 4,800 340.325 $ 345.125 147 The Safety Equipment Replacement Fund is an Internal Service Fund that is designed to provide the funds necessary 10 purchase new vehicles and equipment at predetermined life cycles. This fund operates by transfers from the General Fund for equipment replacement. Revenues Transfers in - goo freplacment amounts) Transfers in - t#001 ftransfer for equipment for future ad &onal officers) Total Revenues Expenditures Equipment Purchases Total Expenditures Revenues over (under) expenditures Beginning working capital Ending working capital Budget Summary $ 0 $ 0 $ 0 $ 473,722 $ 473,722 0 0 0 1,000,000 (1 0 0 0 1,473,722 473,722 0 0 0 0 0 0 0 0 0 0 0 0 0 1,473,722 473,722 0 0 0 0 1,473,722 $ 0 $ 0 $ 0 $ 1,473,722 $ 1,947,444 148 This fund was created during the 2022 Budget development process to account for State assessed District Court fees collected by Spokane County and remitted to the City as well as passthrough tax revenues such as leasehold excise and sales taxes. The City then remits the funds to the State Treasurer and County Prosecutor. These are fuduciary activities according to GASB accounting pronouncements. Budget Summary ? ?R? ?0 93 ?R24 R l� aa1 J� tual B�� et. a6duet Revenues Fees & Taxes collected for other governments $ 589,853 $ 433,410 $ 601,526 $ 600,000 $ 600,000 Total Revenues 589,853 433,410 601,526 600,_000 600,000 Expenditures Fees& Taxes remitted to other governments 590,166_ 433,410 601,526 600,000 600,000 Total Expenditures 590.166 433,410 601,526 600,000 600,000 Revenues over (under) expenditures (313) 0 0 0 0 Beginning working capital 313 0 0 0 0 Ending working capital $ 0 $ 0 $ 0 $ 0 $ 0 149 Ck A � � a a No N t0 M vj 6i [V n n � a air.� r O O YY O O Ic O O c CfCfCf.• 4T N : vi rr ci c 0 rn rn o 0 0 o w i f8 4l n Of O N Vl ti y O P 4 o 00 O 4 aVj V O O O 4 Q i C o n o+ T p01 i tu J � J ti � � � N n t7 OQi 6Qs G J Z CL M o r16i I N � � Lw 4 C d b N i m � 0 0 oa o o a vo00o00000 Q m �n o o rno rn 00 0 0 0 0 0 0 !��q'• a v ovn� on n ur7i vi minN�aoa000 la 1. b oa o o a a o i p m tp tin Inri m i� ty tiOj N{ 4�1 Q V�1 H O (py 8 m m b O o N QI Q O� N g o ~ Cndl i lY n O !t N N N n Q m m O 6 m l`J N If] Q Q C N i i c u c CJ o cwY a a 5 y y E ti E m�a®Ea�ma mlp a a i w LL�c�EUc-Nm _LLn u,. �a Maioo::a�m mV} vm a 4 W d a s v U' O O c N vN �:IL c 0 > IL O rr m m 'a a: ssee v sa _ ut U m'. `" m c U `a `m — i= H c Vf E vl m « u U C R O I.'S d Y O n Y }Y Y U7 a m m Q— d H dm a N mm m Vi tg40 �0 oa mac. an�mmmI IL cry, Q rw E� � z R� N O ® N e Q O o 0 0 0 o O 0 a 0 0 O a 0 0 0 0 0 P 0 4 P 0 0 a N � N M1 O� Off¶¶�I y N 0 0 0 0 O O a 0 0 0 0 n 0 0 0 O O P P 4 0 0 0 0 0 0 N O p MN (?l N r N N (') OWN 01a N 0 0 O a 0 0 N N (4, 9 N Q1 0 0 r O] N IN! u) N W a m N N M O In N N n N a a o 0 0 0 N N w Q M V r O OI r Q k QN N (() M M F N N O M N m N N O O O a a O N O UD O m O 0 0 Q O a N 0 (O Q Q N N r` CI N r r C] F) O c) w �D 7 0Pi j, N aaNrNN o } Cq oNP n000000 pNa�n V N p _ r f� W N N W r p J ~ p r r N 7 w w ep ul Q O N r N N 0 0 M O N (il 0 0 0 0 0 O O N O W Q N z. a M1 r ti 90 N N a nN O O n 6 m N EL w Q } M1 O r ] Q U LL M1 N(�PP(c FN oCi ra000p r•vpaoNNOrr(n o m R N N a N co W N O N m w N w co a a m r r 4 W O n M N ul O N (A m r p N N N N M N NO Kl N N N N a m o N O N (D A Q O a O N 10 h O N O p N N N g ti 4 N (L N N QI � CO y i O n ra m m a N 'a t ro m ro i o n o m n ; m m m e co O Q U U G n C c c h W N p Q 6 [ a N N N N C a oIC O) Fes- ti 0 1.' UL UL UL 4 ca v o c p`, 3 Vi C U m C v m C U [L V D L O C U C V V C O MC 'O d G 0 LL -Q 0 2 C U U U Wmoc dwwm mU Ul Gl ilmnl. atore o�n? a'nCgd bo Mn nNMnwwwwwu 6ijIL 0 � x°a Lco®S. u UU U wa uc�c�c�c3c�an aaa n aeuitnu N P DC)a � � r Q C• N a (D O1 O ^� r- co r N O r O) O n m M M1 N O N Q O M1 Q Ifl (noire, v,o N of Q N M a 0 (O n N O M 0 a a 0 a O N W T O O Y N O— r- 0 N O N1� a (� ti M1 n ro v N N O O tp N N O N O O O O O P N� r O 01� N 0 r r N N N O N Q O 0 It Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE Effective January 1, 2024 Labor negoWons with the W35hf4910n State Council of Counly and City Emg'ayees, Local 270-v, AFSCME are underway for a new labor contract that vv+'f go into effect January t, 2025, The Figures currently presented on WS page reflect salaries far caiendar year 2024L Note: &Vhl roundng differences may exist between the h'gures re/fected on this page and the actual payro rates computed by the Eden payroY system. SaVary scnedve 24 152 Accrual Basis - A basis of accounting in which revenues and expenditures are recorded at the time they occur as opposed to when cash is actually received or spent. Appropriation - A legal authorization granted by the City Council to make expenditures and to incur obligations for a specific purpose. Assessed Valuation - The valuation set upon real estate and certain personal property by the County Assessor as a basis for levying property taxes. Authorized Positions - Employee positions, which are authorized in the adopted budget, to be filled during the year. Bond - A long-term promise to repay a specified amount (the face amount of the bond) on a particular date (the maturity date). The most common types of bonds are general obligation revenue bonds. Bonds are primarily used to finance capital projects. Budget - A plan of financial activity for a specified period of time (fiscal year or biennium) indicating all planned revenues and expenses for the budget period. Budget Message - The opening section of the budget that provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous years, and the views and recommendations of the Mayor. Capital Improvement - Expenditures related to the acquisition, expansion or rehabilitation of an element of the government's physical plant; sometimes referred to as infrastructure. Capital Outlay - Fixed assets that have a general value of $5,000 or more and have a useful economic lifetime of more than one year. Capital Project - Major construction, acquisition or renovation activities that add value to government's physical assets or significantly increase their useful life, also called capital improvements. Capital Projects Fund - A fund created to account for all resources and expenditures used for the acquisition of fixed assets except those financed by enterprise funds. Contingency - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted, Contractual Services - Services rendered to a government by private firms, individuals, or other governmental agencies. Debt Service - Payment of interest and principal on borrowed money according to a predetermined payment schedule. Department -- The basic unit of service responsibility, encompassing a broad mandate of related service responsibilities. 153 Division - Can be a subunit of a department that encompasses a substantial portion of the duties assigned to a department. Encumbrance - The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a specified future expenditure. Expense -- Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Face Value - The amount of principal that must be paid at maturity for a bond issue. Fiscal Year - A twelve-month period designated as the operating year for accounting and budgeting purposes in an organization. Full-time Equivalent Position (FTE)-A full-time or part-time position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. For example, a part-time person working 20 hours per week would be equivalent to 0.5 of a full-time position. Fund -- A fiscal entity with revenues and expenses that are segregated for the purpose of carrying out a specific purpose or activity. GAAP - Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules and procedures that define accepted accounting principles. GASB - The Governmental Accounting Standards Board, established in 1985, is the current standard -setting board for governmental GAAP. General Fund - The principal operating fund of the City used for general governmental operations. Taxes and fees that generally have no restriction on their use support it. General Obligation (G.O.) Bonds - This type of bond is backed by the full faith, credit and taxing power of the government issuing it. Indirect Cost - A cost necessary for the functioning of the organization as a whole, but which cannot be identified with a specific product, function or activity. Infrastructure - The physical assets of a government (e.g. streets, water, sewer, public buildings, and parks). Interfund Transfers -- The movement of monies between funds of the same governmental entity. Levy - To impose taxes for the support of governmental activities. Long -Term Debt - Debt with a maturity of more than one year after the date of issuance. Mission Statement - A broad statement of the intended accomplishment or basic purpose of a program. 154 Modified Accrual Accounting —A basis of accounting in which expenditures are accrued but revenues are accounted for when they become measurable and available. Since this type of accounting basis is a conservative financial approach, it is recommended as the standard for most governmental funds. Operating Budget — The portion of the budget that pertains to daily operations that provide basic governmental services. Ordinance — A formal legislative enactment by the City Council. If it is not in conflict with any higher form of law, such as a statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. Program — The smallest organization that delivers a specific set of services. A program may be an entire department, or if a department encompasses significantly diverse responsibilities or large workforces, a single department may be divided into two or more programs. Reserve — An account used to either set aside budgeted revenues that are not required for expenditure in the current budget year or to earmark revenues for a specific future purpose. Resolution —A special or temporary order of a legislative body —an order of a legislative body requiring less legal formality than an ordinance or statute. Resources — Total amounts available for appropriation including estimated revenues, fund transfers and beginning balances. Revenue — Sources of income financing the operations of government. Taxes — Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those who pay, for example, sewer service charges. Unreserved Fund Balance — The portion of a fund's balance that is not restricted for a specific purpose and is available for general appropriation. User Charges — The payment of a fee for direct receipt of a public service by the party who benefits from the service. Vision Statement — A short statement that conveys the big picture of the organization. It is general in scope, not restricting. It answers the question why?" 155 CITY OF SPOKANE VALLEY SPOKANE COUNTY, WASHINGTON ORDINANCE NO. 24-015 AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY, WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2025 THROUGH DECEMBER 31, 2025; APPROPRIATING FUNDS; ESTABLISHING SALARY SCHEDULES FOR ESTABLISHED POSITIONS; AND OTHER MATTERS RELATING THERETO. WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of Spokane Valley at least 60 days before the beginning of the City fiscal year beginning January 1, 2025 and ending December 31, 2025; and WHEREAS, the City Manager, in consultation with the Finance Director and department heads, has prepared and placed on file with the City Clerk a preliminary budget, together with an estimate of the amount of money necessary to meet the expenses of the City including payment of outstanding obligations; and WHEREAS, notice was posted and published for public hearings held on September 17, October 15, and November 19, 2024. The City Council met and invited public comment in the City Council Chambers during each public hearing; and WHEREAS, proper notice was given and the preliminary budget was filed with the City Clerk October 8, 2024; and WHEREAS, the City Council desires to adopt the 2025 budget, including all allowances, and an appropriation for each fund; and WHEREAS, the City of Spokane Valley property tax levy in 2024 for collection in 2025, will be $14,081,000, which represents a 0% increase in the 2025 levy. This levy is exclusive of additional revenue resulting from new construction, improvements to property, any increase in the value of State assessed property, any annexations that have occurred, and refunds made. NOW, THEREFORE, the City Council of the City of Spokane Valley do ordain as follows: Section 1. Adoption of 2025 BLidget• The budget for the City of Spokane Valley for the year 2025 is adopted at the fund level. The final budget for 2025 is attached hereto, and by this reference is incorporated herein pursuant to RCW 35A.33.075. For summary purposes, the total estimated appropriations for each separate fund, plus the aggregate total for all such funds, is set forth as follows: Ordinance 24-015 Adopting 2025 Budget Paget of 3 156 t:gtimaied �stitnat�rt M.r1t1�1 ,'. rOptiatioriunde, alp . $04d11.4Fr e1(9rit1,Q +ciD�1.fC$ .. .. .�0 rleticns ' BaianeB , General Fund 001 38,854,888 63,655,300 64,767,744 64,767,744 37,742,444 Street Fund 101 4,068,681 9,362,900 13,431,581 9,250,085 4,181,496 Paths & Traits Fund 103 67,820 10,300 68,120 0 68,120 HoteVWtel Tax - Tourism Facilities Fund 104 2,018,390 790,000 2.808,390 0 2,808,390 HotedMotel Tax Fund 105 228,031 920,000 1,148,031 923.000 225,031 Solid Waste 106 1,194,638 320,000 1,514,636 119,289 1,395,347 PEG Fund 107 230.9111 60,000 200,911 73,000 217,911 Affordable & Supportive Housing Sales Tax Fug 108 1,008,632 215,000 1,223,632 0 1,223,632 Tourism Promotion Area Fund 109 300,740 1,300,000 1,600,740 1,275,000 325,740 Homeless Housing Program Fund 110 126,547 290,000 416,547 344,000 72,547 Transportation Benefit District Fund 111 0 2,785,000 2,785,000 2,785,000 0 CenterPlace Operating Reserve Fund 120 300,000 0 300,000 0 300,000 Service Level Stabilization Fund 121 6.339,854 288,000 6,627,854 0 6,627,854 Winter Weather Reserve Fund 122 554.568 15.000 569,568 500,000 69,568 LTGO Bond Debt Service Fund 204 0 970,950 970,950 970,950 0 REEF 1 Capital Projects Fund 301 5,382,127 1,700,000 7,082,127 1,728,150 5,353,977 REET 2 Capital Projects Fund 302 4,585,809 4,775,000 6,360,809 1.891,950 4,468,859 Street Capital Projects 303 1,969,355 6,488,645 8,458,000 6,488,645 1,969,355 Park Capital Projects Fund 309 292,758 1,861,761 2,154,519 1,861,761 292,758 Civic Facilities Capital Projects Fund 310 20,474 1,200 21,674 0 21,674 Pavement Preservation fund 311 2,178,144 3,888,411 6,056,555 2,050,000 4,016,555 Capital Reserve Fund 312 12,508,315 650.000 13.158.315 4,990,123 8,168,192 Railroad Grade Separation Projects Fund 314 346,494 41,241,197 41,587,691 41,241,197 346,494 Transportation Impact Fees Fund 315 1,437,793 430,000 1,867,793 0 1,867,793 Economic Development Capital Projects Fund 316 0 0 0 0 0 84,004,967 139,0118,664 185,281,187 141,259,894 81,763,737 estimated E.atimated"' He.ginning Ending. Fund I Working Total 1�Yorkin Working Capital Funds No; tva ital Revenues Sources At propriatlons Capital Stormtiwater Wriagement Fund 402 3,552,819 6,260,000 9,812,819 5,692,821 4,119,998 Aquifer Protection Area Fund 403 1,055,248 20,000 1,075,248 1,000,000 75.248 Equipment Rental & Replacement Fund 501 1,164,922 579,700 1,744,622 185,000 1,559,622 Risk Management Fund 502 340,325 904,800 1,245,125 900,000 345,125 Public Safety Equipment Replacement Fund 503 1,473.722 473,722 1,947,444 0 1,947,444 Pass through Fees & Taxes 632 0 600,000 600,000 600,000 0 7,587,036 8,838,222 16,425,258 8,377,821 8,047,437 Total of all Funds 91,592.003 147,856,886 201,706,445 149,637,715 89,811,174 The total balance of all funds appropriated for 2025 is $149,637,715. Section 2. Transmittal of Budget. A complete copy of the budget as adopted, together with a copy of this Ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations in the Office of the State Auditor and to the Association of Washington Cities. Section 3. Severability. If any section, sentence, clause or phrase of this Ordinance shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this Ordinance. Section 4. Effective Date. This Ordinance shall be in full force and effect five days after the date of publication of this Ordinance or a summary thereof in the official newspaper of the City. Ordinance 24-015 Adopting 2025 Budget Page 2 of 3 157 PASSED by the City Council this day of November, 2024, Pam Haley, Mayor ATTEST: Marci Patterson, City Clerk Approved As To Form: Office of the City Attorney Date of Publication: Effective Date: Ordinance 24-015 Adopting 2025 Budget Page 3 of 3 158