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2024, 10-08 Formal A Meeting
City of Spokane Valley City Council Study Session Meeting Formal A Setting Tuesday, October 8, 2024 Mayor Haley called the meeting to order at 6:00 p.m. The meeting was held in person in Council Chambers, and also remotely via Zoom meeting. Allendance: Councilmembers Staff Pam Haley, Mayor John Hohnian, City Manager Tim Hattenburg, Deputy Mayor Erik Lamb, Deputy City Manager Rod Higgins, Cou ncilrnember Gloria Mantz, City Services Administrator Laura Padden, Councilmember Kelly Konkright, City Attorney Jessica Yaeger, Councilmember Tony Beattie, Senior Deputy City Attorney Al Merkel, Councilmember Bill Helbig, Public Works Director Ben Wick, Councilmember Chelsie Taylor, Finance Director Jill Smith, Communications Manager Sean Walter, Assistant Police Chief John Whitehead, HR Director Mike Basinger, Economic Development Director Miguel Aguirre, IT Specialist Patricia Rhoades, Deputy City Clerk INVOCATION: Pastor Manuel Denning with Fountain Ministries provided the invocation. PLEDGE OF ALLEGIANCE: The Girl Scout Daisy's Troop 2446 led the pledge of allegiance for council. ROLL CALL: Deputy City Clerk Rhoades called roll; all Councilmembers were present. APPROVAL OF AGENDA It was mo►,ed by Deputy Mayor Hattenburg, seconded and unanimously agreed to appror,e the agenda. SPECIAL GUESTS/PRESENTATIONS: COUNCILMEMBER REPORTS Councilmember Merkel: noted OAC board did not meet this month and spoke about an article he saw posted on the Center Square. Councilmember Higgins raised a point of order and Mayor Haley asked that lie state the point. Councilmember Higgins questioned if this portion of the agenda was the correct time to provide comments not pertaining to committee reports. Mayor Haley agreed that this time was reserved for committee reports and meetings attended. Councilmember Wick: attended the Valley Chamber manufacturing matters event and highlighted a lot of Spokane Valley businesses, the HUB all-star breakfast that raised about $100,000, Air Force Base Honorary Commander Program and noted that staff member Susan Neilsen is one of the newest honorary commanders. He also attended the Human Rights Spokane meeting and noted the upcoming awards banquet on November 21, 2024, all elected officials invited. Councilmember Higgins: stated he attended the Spokane Regional Clean Air meeting and that this is the cleanest air since 2016 because we have not had as many fires this summer. Councilmember Padden: attended the State of the County and noted they are experiencing some budget concerns and that they are having 3 round table discussions regarding the budget. She also attended the Spokane County Fair and noted that there were over 170,000 attendees this year, the HUB all-star breakfast and noted an upcoming ribbon cutting event for two of the new fields, attended the Chamber meeting and noted that Central Valley is changing their school calendar, and that Spokane Community College has finally Council Meeting Minutes, Study Session: 10-08-2024 Page I of 4 Approved by Council: 10-22-2024 gone above their pre-Covid levels, but Spokane Falls Community College has not yet. The Chambers awarded six scholarships, and the new round of scholarships will reopen in January. Councilmember Yaeger: attended WA Trust Bank Chamber networking event, the HUB all-star breakfast, the State of the County, the Power pickleball ribbon cutting. She also attended an Innovia event and stated that they are doing amazing things in the community. Deputy Mayor Hattenburg: attended American Transit conference for three days and STA was one of six logos on the screen being highlighted for having a wonderful major project being completed. He also toured a transit facility while at the conference. MAYOR'S REPORT The mayor attended American Transit conference, STA Board meeting and discussed the comprehensive plan that includes high performance transit coming to the valley area and discussed purchasing new buses. PROCLAMATION: GENERAL PUBLIC COMMENT OPPORTUNITY: After Mayor Haley explained the process, she invited public comment. Mr. Ben Lund, Spokane Valley provided comment. CONSENT AGENDA: 1. Consent Agenda: Consists of items considered routine which are approved as a group. Any member of Council may ask that an item be removed from the Consent Agenda to be considered separately. ►ouoserlMotion: Imove to C , grove the ConsentAken(la. a. Approval of Claim Vouchers, October 8, 2024, Request for Council Action Form: $1,809,665.44. b. Approval of Payroll for Pay Period ending September 30, 2024: $788,361.72. c. Approval of Council Meeting Minutes of August 13, 2024 d. Approval of Council Meeting Minutes of August 20, 2024 It was moved by Deputy Mayor Hattenburg, seconded and unanituously agreed to approve the Consent Agenda. ACTION ITEMS: 2.Ordinance 24-013: First Reading, Property Tax — CheIsie Taylor After Deputy City Clerk Rhoades read the Ordinance title, it was moved by Deputy Mayor Hattenburg and seconded to advance Ordinance #24-013 setting the 2025 Property Tax to a second reading. Ms. Taylor noted that the 2025 Property Tax did not include the 1% as previously requested by council and provided details on the estimated amounts for 2025. Mayor Haley invited public comment: no comments were offered. Councilmember Merkel asked Councilmember Higgins to explain why he voted the way he did at the previous meeting. Councilmember Higgins provided details on the reasoning behind his previous vote. Mayor Haley provided clarification on Councihnernber Merkel's question and noted that the correct way to initiate that would have been to ask a Point of Information. Vote by acclamation: ht fm,or: Mayor Haley, DePuty Mayor Hattenburg, Couuciltnembets Yaeger, Padden, Merkel and Wick. Opposed: Councilmember Higgins. Motion carried 3. Motion Consideration: Barker GSP Final Change Order Approval - Rob Lochmiller It was tuoved by Deputy Mayor Hattenburg and seconded to authorize the City 1VVIauager to finalize and execute the change orders identified in Table 1, totaling $596,329.75. Mr. Lochmiller provided background on the project and the previous change orders as well as what the final change orders covered. Mr. Lochmiller also went over necessity for the change orders. Council discussed the total amount of the change orders as well as the current amount of change orders. They also discussed the overall project and that even with the change orders the project was still under budget. Mayor Haley invited public continent; no comments were offered. Vote by acclamation: in favor: unanimous. Opposed: trove. 116tion carried Council Meeting Minutes, Study Session: 10-08-2024 Page 2 of 4 Approved by Council: 10-22-2024 4. Motion Consideration: LTAC application request -Mike Basinger It was moved by Deputy Mayor Hattenburg and seconded to authorize city staff to submit a 2025 Lodging Tax Gt-ant Application, in partnership with Spokane Sports, for $2.5 million fi"oin the Lodging Tax Facilities Fund 4104 to partially fund construction a cross cotmh y coarse. Mr. Basinger provided details regarding the $2.5 million dollar grant application and noted that this finding would assist with the overall funding of the course. Council noted that the public was very excited for this project and looking forward to seeing it completed. Mayor Haley invited public comment; no comments were offered. Vote by acclamation: in favor: unanimous. Opposed:' none. Motion carried. NON -ACTION ITEMS: 5 Admin Report: City Manager Presentation, 2025 Prelim nary Budget — John Hohman City Manager Hohrnan provided a PowerPoint presentation that included details on the 2025 Preliminary Budget. Mr. Hohman noted that the city would be moving forward on the budget with approval on November 19, 2024. Mr. Hohman provided details on the council's priorities that included Public Safety, Pavement Preservation, Transportation and Infrastructure, Economic Development, Housing and Homeless, and Communications. Mr. Hohman further detailed the budget goals that included (1) Recurring annual revenues greater than recurring expenditures; (2) Ending general fund balance at least 50% of recurring expenditures and reviewed the council goals that included an increase public safety response, prioritize infrastructure, continue economic development, maintain strong financial position, utilize strategic partnerships, expand homeownership. City Manager Hohman also reviewed the financial management that included maintaining basic service levels, minimize personnel costs and overhead, integrate business plan into budget, grant opportunities, minimize city debt, prioritize spending. He also discussed the financial objectives that involved adopting general fund budget, maintain minimum general fiend balance, increase service level stabilization reserve fund, utilize service level stabilization reserve fiend (if necessary), commit to not reducing service level stabilization reserve, maintain 2025 property tax assessment, and grow our economy. We remain fiscally sound, but just marginally at this time. Our staffing levels currently allow us to move forward without cutting FTEs. The current general find percentages are now at 64% Public Safety ($40.2 mil) and 36% all other general fund operations (23.1 mil). City Manager Hohman reviewed the 2025 Capital Project Budget, the Major Transportation Projects that included Pines GSP, Sullivan/Trent Interchange, Barker/1-90 Interchange, Argonne/1-90 Bridge. He also went over the Economic Development in our city and the economic challenges that involved inflation increase (flattening of revenues), higher interest rates, state regulations on climate focus increase costs of construction, increased costs for every service the City provides. He provided detail out the 2025 budget challenges: Revenue growth not keeping pace, law enforcement expenditures, transportation funding, homeless & housing program and the property tax collcctions that are actually trending down as well as local sales tax collections and telephone utility tax collections that are all flatting out as well. Mr. Hohman reviewed the public safety considerations: Law enforcement, prosecutor, district courts, detention facilities (levy failed), public safety campus needs (will be coming soon with a proposal), the historical law enforcement costs have had an average growth 5.2% between 2004 through 2025 and an average growth 10.5% between 2021 through 2025. He also reviewed the street finding, housing and homeless and noted that new revenue is needed to fund programs and services. City Manager Holtman closed with stating we have a balanced General Fund budget and wanted to thank the staff and not the reductions within the non-public safety related departments has allowed the City to cover the 14% increase in public safety. Council discussed the balance of the stabilization fiord, the current coverage for the cost of the ten officers, and historical information on the officers within the Valley. A point of order was raised by Councilmembers Higgins and Yaeger in tandem with each other. Mayor Haley asked Councilmember Yaeger to speak to the point. Councilmember Yaeger stated that Washington State is one of the lowest per capita for police officers and unfortunately, we have a problem here hiring police. Mayor Haley agreed with the statement. Councilmember Higgins then spoke to his point and noted that Councilmember Merkel continues to state false information and that if we can't get ten officers, then 30 will also not be attainable. Mayor Haley agreed with the point. Councilmember Merkel raised a point of information and wanted to know what the point of order was for. Mayor Haley noted that it was for making Council Meeting Minutes, Study Session: 10-08-2024 Page 3 of Approved by Council: 10-22-2024 things up as lie went along and that your statements are inaccurate. Cotncilmember Merkel raised a point of order during a statement from Deputy Mayor Hattenburg and Mayor Haley noted that she was not recognizing the point as he was disruptive. City Manager Hohman followed up with noting that the police are being hired and that it takes time to get them trained properly and then be able to retain them for a long period of time. Mayor Haley noted that she was ending the conversation and moving to the next item. Councilmember Merkel raised a point of order. Mayor Haley asked to speak to the point. Councilmember Merkel asked if a vote was needed to end the conversation. Mayor Haley stated no it wasn't needed and then noted that they could take a vote. Vote by acclamation to end the connvensationn: in fcn�or: Mayor Haley, Deputy Mayor Hattennbtnrg, Cou ncilmembers Higgins, Yaeger and Padden. Opposed.- Councilmember s Wick and Merkel. Motion ccrrr°ied. INFORMATION ONLY (will note be reported or discussed): 6. Consolidated Plan Update GENERAL PUBLIC COMMENT OPPORTUNITY: General public comment rules apply. After Mayor Haley explained the process, she invited public comment. Mr. John Harding, Spokane Valley and Mike Kelly, Spokane Valley provided comment. ADVANCE AGENDA Councilmember Yaeger requested to shore up the comments and put public safety on the legislative agenda. City Manager Hohman noted that they can review the legislative agenda and highlight items that pertain to our public safety. Councilmember Merkel requested looking at the governance manual for equal protection for the constitution clause. There was not consensus to move that request forward. CITY MANAGER COMMENTS Mr. Hohman asked Deputy City Manager Lamb to provide details on a potential grant opportunity. Deputy City Manager Lamb and Assistant Police Chief Walter provided details on a WA Traffic Safety Commission DUI Enforcement Officer Grant Opportunity. Mr. Lamb stated that normally this would be an agenda item, but due to the quick turnaround time provided, it needed to come before council in an expedited fashion. Mr. Lamb then went on to provide details on the grant opportunity and what it may cover as well as highlighting a recent grant award that the city received to cover additional officers as well. After a brief discussion, consensus was provided to proceed with the grant opportunity. City Manager Hohman provided details from the State Legislative agenda and noted that there will be an update at the next meeting on the Federal Legislative Agenda. Councilmember Merkel raised a point of order. City Manager Hohman and Mayor Haley stated that a point of order cannot be raised during the city manager comments. City Manager Holtman went on to provide an update on the Coffee With a Cop event that would be on Thursday morning at the Starbucks on Sprague Ave. It was moved by Depot}+Mayor Hattennbnmg, seconded to acjow-nn. Councilmember Merkel raised a point of order and Mayor Haley stated that you cannot point of order during the adjournment motion. Vote by acclamation to end the nnneetinng: in favor: Mayon- Haley, Depnnty Mayor Hattennburg, Connnncilnnnennbens Higgins, Yaeger, Padden and Wick. Opposed.• Counncihnnemher Merkel. Motionn carried: The meeting was adjourned at 7:48 p.m. ATTEST: MA i r Marei atterson, City Clerk QQ.,C- 1" Pam Haley, Mayor Council Meeting Minutes, Study Session: 10-08-2024 Approved by Council: 10-22-2024 Page 4 of 4 PUBLIC COMMENT SIGN -IN SHEET SPOKANE VALLEY CITY COUNCIL MEETING Tuesday, October 8, 2024 6:00 p.m. GENERAL PUBLIC COMMENT OPPORTUNITY #1 Please sign up to speak for up to THREE minutes and the Mayor will afford the public the opportunity to speak. The public comment opportunity is limited to a maximum of 45 minutes. PLEA NAME TOPIC YOUBOWILL SPEAK SE PRINT YOUR CITY OF RESIDENCE 77 qq f� Gl �i' G'�1 ��' J(�)nJtC12e,` v` Please note that once information is enteredon this form, it becomes a publie record subject to public disclosure CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 8, 2024 Department Director Approval: Check all that apply: ❑ consent ❑ old business ® new business ❑ public hearing ❑ information ❑ admin. report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: Washington Traffic Safety Commission DUI Enforcement Officer Grant Opportunity GOVERNING LEGISLATION: NIA PREVIOUS COUNCIL ACTION TAKEN: January 30, 2024, Administrative Report: Police Staffing Update; February 27, 2024, Motion consideration to add additional Spokane Valley Police Department personnel; April 2, 2024, Administrative Report: Police Funding Update; June 4, 2024, COPS Grant opportunity discussion. BACKGROUND: City Council has identified public safety and police as its top priority. In late 2022, the City hired Matrix Consulting Group Ltm. ("Matrix") to complete a review of the Spokane Valley Police Department, calls for service, responses, caseloads, and operational delivery. Matrix delivered a report that called for increase in dedicated and shared dedicated commissioned officers, and civilian positions. On February 27, 2024, City Council moved to approve Phase 1 of the implementation recommendations which included hiring ten additional dedicated new positions by prioritizing the use of existing resources through the 2025 budget process. On June 4, 2024, Council authorized the City to apply for the Community Oriented Policing Services (COPS) Hiring Program (CHP) grant through the U.S. Department of Justice to fund portions of the ten new positions that Council approved hiring. On October 1, 2024, the City was notified that it was awarded the entirety of the COPS CHP grant in the amount of $125,000 total per new officer spread over a three-year period (about $41,700 per year per officer). On October 2, 2024, Chief Ellis became aware of another grant opportunity through the Washington Traffic Safety Commission Dedicated DUI Enforcement Officer Funding Program: Call for Interest to fund a dedicated DUI Enforcement Officer. This grant is intended to pay for the activities of an officer at "full time equivalency" for the period of October 1, 2024 through June 30, 2027 (a little under three full years of costs). Note that the materials provided do not include extensive details about allowable covered costs and so not all cost impacts to the City are known at this time. However, grant administrators have indicated that typically grant -covered costs are negotiable, and generally include things like salary and benefits. Other costs such as maintenance & operations expenses and other indirect costs may not be covered and would require City funding. In the event the City were awarded a grant, an existing vehicle and equipment could be used initially to reduce additional financial impacts to the City. The grant is intended to expand the Safety Commission's dedicated DUI enforcement officer program, with a goal to "enhance DUI enforcement and [to] ensure safer roads for communities." Thus, the main focus would be on DUI enforcement, but would allow enforcement of other related dangerous driving activities, as those are often indicators of impairment. Grant applications may be submitted as of the October 1, 2024. As with the COPS CHP grant, Sheriff's Office grant staff will work to compile necessary information, data, and supporting documents to allow submission for the grant. While the City does not normally look to grants to fund recurring expenses, City staff believes City Council priorities and goals related to public safety align well with the purposes of the grant, as it would allow funding of an 11th new officer position, dedicated to DUI enforcement. In the event the City were awarded the grant, it need to identify funding immediately for non -covered costs, and would need to identify funding for full officer -related costs in 2027 when the grant funding ends. City staff estimate that incidental/indirect costs could likely be covered from fund balance. Applications are being accepted until November 1, 2024. Note that while the grant identifies preference points for contribution of local match, at this time no direct matching funds have been identified due to the existing challenges within the development of the 2025 budget. There may be opportunities to meet matching requirements with one or more of the new additional 10 positions. City staff are looking for direction from Council on whether to apply to the Washington Traffic Safety Commission DUI Enforcement Officer Funding Program: Call for Interest. OPTIONS: Consensus to authorize the City Manager or designee to execute and submit all required documents to apply for the Washington Traffic Safety Commission DUI Enforcement Officer Funding Program: Call for Interest for one dedicated DUI Enforcement Officer; or take any other action deemed appropriate. RECOMMENDED ACTION OR MOTION: Consensus to authorize the City Manager or designee to execute and submit all required documents to apply for the Washington Traffic Safety Commission DUI Enforcement Officer Funding Program: Call for Interest for one dedicated DUI Enforcement Officer; or take any other action deemed appropriate. BUDGET/FINANCIAL IMPACTS: The City estimates that total costs for a dedicated DUI Enforcement Officer would be approximately $225,000 annually. This includes approximately $150,000 for salary and benefits and approximately $75,000 for maintenance & operations expenses and other indirect costs. The City would provide a vehicle and equipment from existing inventory initially to defray additional expenses. The City estimates that it could cover incidental/indirect costs from fund balance. STAFF CONTACT: Erik iamb, Deputy City Manager; Dave Ellis, Spokane Valley Police Chief; Chelsie Taylor, Finance Director. ATTACHMENTS: Washington Traffic Safety Commission DUI Enforcement Officer Funding Program Call for Interest WA Traffic Safety Commission (WTSC) Dedicated DUI. Enforcement Officer Funding Program - Call for Interest The Washington Traffic Safety Commission (WTSC) is excited to announce the expansion of our dedicated DUI enforcement officer funding program. After several successful pilot programs, we are seeking to find 2-3 local law enforcement agencies, beginning October 1, 2024 though June 30, 2027 to create a dedicated DUI enforcement officer. This initiative aims to enhance DUI enforcement and ensure safer roads for communities. We encourage all interested agencies to apply for this exciting funding opportunity. Successful applicants will receive support from WTSC to establish or strengthen their DUI enforcement efforts. Funding Opportunity Details - Applications should consider/include the following project preferences • DUI Patrol Coverage - 4-7 days (per week) of dedicated DUI patrol each month • Training Requirements - Minimum ARIDE training; DRE certification or interest in becoming certified preferred. DUI enforcement and traffic safety oriented • Operational Requirements - An officer skilled in making DUI arrests and committed to collecting data of activity for legislative and/or other reporting requirements • Support Requirements - Strong local leadership support. This includes support from executive leadership at the city/county law enforcement agency, local courts and prosecutors, councils and commissions, community members, etc. Wbat can ,you expect for funding? The grant will pay for the activities of an officer at approximately 2080 pet, year, "full time equivalency". Agency Name* Chief/Sheriff* Chief/Sheriff Email* Project Contact Information Name* First Name Last Nacre Title* Email* Plione Number* Project Details/Interest Statement To express your interest in this funding opportunity, provide responses to the following fields. Why is a DUI Officer position important for your community?* How would having a dedicated DUI enforcement officer in your community improve public safety?* What are the barriers to conducting proactive DUI enforcement and how will this funding help address those barriers?* Problem ID Describe the problem ID using supporting data from the WTSC Fatalities dashboard and/or your local RMS. Examples include 2023/2024 YTD DUI arrests, DUI crashes, etc. The WTSC Fatalities Dashboard can be found at this link https:H%vtsc.wa.gov/dashboards/fatalities- dashboard/ 2023 DUI Arrests* 2024 YTD DUI Arrests* 2023 DUI Crashes* 2024 YTD DUI Crashes* Other supporting information (optional) Program Match Preferred match would be officer activity that equals 7-day a week DDUI coverage Indicate if your agency will provide a match to the grant funded position. Indicate if your agency will provide a match to the grant funded position. Yes No Preference points will be given to agencies that demonstrate local commitment through program match. Other Information Internal Candidate Availability* Internal Candidate Availability Yes No Additional Comments (optional) Application Attachments (optional) Drag and drop here or Browse files Max file size: 10 MB Submission Information Please ensure all required information is included in your application. Our team will reach out to the point of contact provided for further discussions. Submit Form S0'6jr.0.0-0-'%%' City of Spokane Valley, WA 2025 Preliminary Budget As Of October 8, 2024 CITY OF., �O jUalley This page left intentionally blank. Placeholder for Table of Contents spokane jUalley This page left intention -ally blank. City of Spokane Valley 2025 Budget Council Budget Goals and Fiscal Policies Council 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 Spokane Valley homelessness. 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 assessed value of 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 as to limit the impact on City operations. Interest income will continue to accrue to support the growth of this Fund over time. 4. If necessary, utilize a portion of the Service Level Stabilization Reserve Fund #121 ($8 million) to maintain ending fund balance minimum. 5. Commit to the strategy that the Service Level Stabilization Reserve Fund #121 will not be reduced below $4.8 million (60% of $8 million) without City Council approval. If Council should deem this necessary, the City will then first replenish Fund #121 to at least $4.8 million before any annual General Fund transfers are made to Capital Reserve Fund #312. 6. Maintain the 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 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. Placeholder for City Manager's Bud et Message Suokane Valley i R.� This page left intentionally blank. S CITI'OF] 9,0001s%, JUne jVauey FINANCE DEPARTMENT Cheisie Taylor, Finance Director 10210 E Sprague Avenue ► Spokane Valley WA 99206 Phone: (509) 720-5000 i Fax: (509) 720-5075 ♦ www.spokanevalley.org TO: City Manager and Members of the City Council FROM: Chelsie Taylor, Finance Director SUBJECT: About the 2025 Budget and Budget Development Process The budget includes the financial planning and legal authority to obligate public funds. Additionally, the budget provides significant policy direction by the City Council to the staff and community. As a result, the City Council, staff, and public are involved in establishing the budget for the City of Spokane Valley. The budget serves four functions: 1. It is a Policy Document The budget functions as a policy document in that the decisions made within the budget will reflect the general principles or plans that guide the actions taken for the future. As a policy document, the budget makes specific attempts to link desired goals and policy direction to the actual day-to- day activities of the City staff. 2. It is an Operational Guide The budget of the City reflects its operation. Activities of each City function and organization have been planned, debated, formalized, and described in the following sections. This process will help to maintain an understanding of the various operations of the City and how they relate to each other and to the attainment of the policy issues and goals of the City Council. 3. It is a Link with the General Public The budget provides a unique opportunity to allow and encourage public review of City operations. The budget describes the activities of the City, the reason or cause for those activities, future implications, and the direct relationship to the citizenry. 4. It is a Legally Required Financial Planning Tool The budget is a financial planning tool, which has been its most traditional use. In this light, preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget and must be in place prior to the beginning of the City's fiscal year. The budget is the legal authority to expend public monies and controls those expenditures by limiting the amount of the appropriation at the fund level. The revenues of the City are estimated, along with available cash carry -forward, to indicate funds available. The budget considers unforeseen contingencies and provides for the need for periodic adjustments. 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. At the end of March 2024, the finance Department notified City Departments that their 2025 revenue and expenditure estimates were due by mid -May. Throughout the summer, the City Manager's office and finance Department worked to prepare budget worksheets that were communicated to the City Council at a Budget workshop held June 11, 2024. following the workshop, the Finance Department continued work on the budget including refinements of revenue and expenditure estimates and through September, the Finance Department and City Manager reviewed updated budget projections. By the time the 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 citizens: June 11 Council budget workshop August 27 Admin report: Estimated 2025 revenues and expenditures September 17 Public hearing #1 on 2025 revenues and expenditures October 8 City Manager's presentation of preliminary 2025 Budget October 15 Public hearing #2 on 2025 Budget October 29 First reading on ordinance adopting the 2025 Budget November 19 Public hearing #3 on the 2025 Budget November 19 Second reading on ordinance adopting the 2025 Budget Once adopted, the final operating budget is published, distributed, and made available to the public. After the budget is adopted, the City enters a budget implementation and monitoring stage. Throughout the year, expenditures are monitored by the Finance Department and department directors to ensure that actual expenditures are in compliance with the approved budget. The Finance Department provides the City Manager and City Council with monthly reports to keep them abreast of the City's financial condition and individual department compliance with approved appropriation levels. Any budget amendments made during the year are adopted by City Council ordinance following a public hearing. The City Manager is authorized to transfer budgeted amounts within a fund; however, any revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges or other conditions of employment must be approved by the City Council. When the City Council determines that it is in the best interest of the City to increase or decrease the appropriation for a particular fund, it may do so by ordinance adopted by Council after holding one public hearing. BUDGET PRINCIPLES • Department directors have primary responsibility for formulating budget proposals in line with City Council and City Manager priority direction, and for implementing them once they are approved. • The Finance Department is responsible for coordinating the overall preparation and administration of the City's budget. This function is fulfilled in compliance with applicable State of Washington statutes governing local government budgeting practices. • The Finance Department assists department staff in identifying budget problems, formulating solutions and alternatives, and implementing any necessary corrective actions. • Interfund charges will be based on recovery of costs associated with providing those services. • Budget amendments requiring City Council approval will occur through the ordinance process at the fund level prior to fiscal year end. • The City's budget presentation will be directed at displaying the City's services plan in a Council/constituent friendly format. • No long-term debt will be incurred without identification of a revenue source to repay the debt. Long-term debt will be incurred for capital purposes only. • The City will strive to maintain equipment replacement funds in an amount necessary to replace the equipment at the end of its useful life. Life cycle assumptions and required contributions will be reviewed annually as part of the budget process. New operations in difficult economic times may make it difficult to fund this principle in some years. • The City will pursue an ending general fund balance at a level of no less than 50% of recurring expenditures. This figure is based upon an evaluation of both cash flow and operating needs. BASIS OF ACCOUNTING AND BUDGETING Accounting Accounting records for the City are maintained in accordance with methods prescribed by the State Auditor under the authority of the Revised Code of Washington (RCW), Chapter 43.09.20, and in compliance with generally accepted accounting principles as set forth by the Governmental Accounting Standards Board. Basis of Presentation - Fund Accounting The accounts of the City of Spokane Valley are organized on the basis of funds, each of which is considered a separate accounting entity. Each fund is accounted for with a separate set of double - entry accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. The City's resources are allocated to and accounted for in individual funds depending on their intended purpose. The following are the fund types used by the City of Spokane Valley: Governmental Fund LTes Governmental funds are used to account for activities typically associated with state and local government operations. All governmental fund types are accounted for on a spending or "financial flows" measurement focus, which means that typically only current assets and current liabilities are included on related balance sheets. The operating statements of governmental funds measure changes in financial position, rather than net income. They present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. There are four governmental fund types used by the City of Spokane Valley: 1. General Fund This fund is the primary fund of the City of Spokane Valley. It accounts for all financial resources except those required or elected to be accounted for in another fund. 2. Special Revenue Funds These funds account for revenues that are legally restricted or designated to finance particular activities of the City of Spokane Valley. Special Revenue funds include: • #101 - Street Fund • #103 - Paths & Trails Fund • #104 - Hotel / Motel Tax - Tourism Facilities Fund • #105 - Hotel I 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 These funds account for financial resources which are designated for the retirement of debt. Debt Service Funds are comprised of the #204 - LTGO Debt Service Fund. 4. Capital Project Funds These funds account for financial resources, which are designated for the acquisition or construction of general government capital projects. Capital Project Funds include: • #301 - REET 1 Capital Projects Fund • #302 - REET 2 Capital Projects Fund • #303 - Streets Capital Projects Fund • #309 - Parks Capital Projects Fund • #310 - Civic Facilities Capital Projects Fund • #311 -- Pavement Preservation Fund • #312 - Capital Reserve Fund • #314 - Railroad Grade Separation Projects Fund • #315 - Transportation Impact Fees Fund • #316 - Economic Development Capital Projects Fund Proprietary Fund Types A second type of fund classification is the proprietary funds that are used to account for activities similar to those found in the private sector where the intent of the governing body is to finance the full cost of providing services based on the commercial model which uses a flow of economic resources approach. Under this approach, the operating statements for the proprietary funds focus on a measurement of net income (revenues and expenses) and both current and non -current assets and liabilities are reported on related balance sheets. Their reported fund equity (total net position) is segregated into restricted, unrestricted, and invested in capital assets classifications. As described below, there are two generic fund types in this category: 1. Enterprise Funds These funds account for operations that provide goods or services to the general public and are supported primarily by user charges. This type of fund includes: • #402 -- Stormwater Management Fund • #403 — Aquifer Protection Area Fund 2. Internal Service Funds These funds account for operations that provide goods or services to other departments or funds of the City. This type of fund includes: • #501 -- Equipment Rental and Replacement Fund « #502 — Risk Management Fund • #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. The City uses one fund type in this category: 1. Custodial Funds These funds account for the fees and taxes collected by the City on behalf of other governments, such as Washington State and Spokane County. Custodial Funds are comprised of #632 — Passthrough Fees and Taxes Fund. Basis of Accounting Basis of accounting refers to when revenues and expenditures are recognized, recorded in the accounting system and ultimately reported in the financial statements. • Modified Accrual Basis of Accounting is used for all governmental funds. Modified accrual recognizes revenues when they become both measurable and available to finance expenditures of the current period. • Accrual Basis of Accounting is used for enterprise, internal service, and fiduciary funds. Under this system revenues and expenses are recognized in the period incurred rather than when cash is either received or disbursed. Budgets and Budgetary Accountinq Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a modified cash basis of accounting for budget purposes and Proprietary and Fiduciary Funds utilizing a working capital approach. Budgets are adopted at the fund level that constitutes the legal authority for expenditures, and annual appropriations for all funds lapse at the end of the fiscal period. EXPLANATION OF MAJOR REVENUE SOURCES General Fund #001 • Property Tax Property taxes play an essential role in the finances of the municipal budget. State law limits the City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of up to $1.50 by the Spokane County Fire Districts #1 and #8, along with deducting up to $0.50 for the Library District, which leaves the City with the authority to levy up to $1.60 for its own purposes. The levy amount must be established by ordinance by November 30th prior to the levy year. Retail Sales and Use Tax The sales tax rate for retail sales transacted within the boundaries of the City of Spokane Valley is 8.9%. The tax that is paid by a purchaser at the point of sale is remitted by the vendor to the Washington Department of Revenue who then remits the taxes back to the various agencies that have imposed the tax. The allocation of the 8.9% tax rate to the agencies is as follows: State of Washington 6.50% City of Spokane Valley 0.85% Spokane County 0.15% Criminal Justice 0.10% Spokane Public Facilities District 0.10% * Public Safety 0.10% * Juvenile Jail 0.10% * Mental Health 0.10% * Law Enforcement Communications 0.10% * Spokane Transit Authority 0.80% * 8.90% * Indicates voter approved safes taxes. 2.30% local tax 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. Gambling Tax Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to gambling. Funds remaining after necessary expenditures for such enforcement purposes may be used for any general government purpose. Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April, July and October. The City imposes a tax on the following forms of gambling at the following rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Punchboards and Pull tabs (5% gross, less prizes); Amusement Games (2% gross, less prizes); Card playing (6% gross). Leasehold Excise Tax Taxes on property owned by state or local governments and ]eased 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 distribution of State shared revenues on a per capita basis. • Fines and Forfeitures 1 Public Safety Fines and penalties are collected as a result of Municipal Court rulings, false alarm fees, and other miscellaneous rule infractions. All court fines and penalties are shared with the State, with the City, on average, retaining less than 50% of the amount collected. • Community Development Community Development revenues are largely composed of fees for building permits, plan reviews, and right-of-way permits. • Recreation Program Fees The Parks and Recreation Department charges fees for selected recreation programs. These fees offset direct costs related to providing the program. • CenterPlace Fees The Parks and Recreation Department charges fees for use of CenterPlace. Uses include regional meetings, weddings, receptions, and banquets. Rental rooms include classrooms, the great room and dining rooms. • Investment Interest The City earns investment interest on sales tax money held by the State of Washington prior to the distribution of the taxes to the City, as well as on City initiated investments. Street Fund #101 • Motor Vehicle Fuel Excise Tax (gas tax) The State of Washington collects a $0.494 per gallon motor vehicle fuel tax at the pump. Of this amount, the State remits a portion of the tax back to cities on a per capita basis. For 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 compute 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 flee 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 Fund #104 The City imposes a 1.3% tax under RCW 67.28.181 on all charges made for the furnishing of lodging at hotels, motels, and similar establishments (including bed and breakfasts and RV parks) for a continuous period of less than one month. The revenues generated by this tax may only be used for capital expenditures for acquiring, constructing, making improvements to or other related capital expenditures for large sporting venues, or venues for tourism -related facilities. This tax is estimated to generate $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 for a portion of the City's Street preservation and maintenance programs. Of the amounts collected under the fee, no more than 1 % of gross receipts may be used for contract administration while the remainder is recorded in the Street Fund #101 for use on pavement management 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 Housing Sales Tax Fund #108 In the year 2020, the Council authorized the City to collect the affordable and supportive sales tax, which is a rebate of the State sales tax to cities and counties. The amount received by the City is up to 0.0146% of the taxable retail sales within the City capped at the 2019 fiscal year taxable retail sales. The department of Revenue has estimated this capped distribution to be $200,000 for the City. The City will receive these revenues for 20 years, and the revenues may only be used to support affordable housing within the City or for rental assistance as outlined in RCW 82.14.540. Tourism Promotion Area Fund #109 In the year 2022, a qualified lodging businesses (40 or more lodging units) within the City of Spokane Valley submitted a petition to form a tourism promotion area (TPA). The Council adopted resolution 22-017 to establish and operate pursuant to chapter 35.101 RCW, a Tourism Promotion Area fund. The City estimates that the annual revenue from the lodging charges collected from the operators of lodging businesses within the Spokane Valley TPA is expected to be $1,300,000. 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 Council passed Resolution #23-009 to declare Council's intent to operate a local homeless and housing program and assume collection of available document recording fees for this purpose. As part of operating a homeless and housing program, the City first needed to form a Homeless Housing Task Force and adopt a five-year homeless housing action plan that identifies how the City will work to eliminate homelessness consistent with the State's adopted strategic plan. Document recording fees are collected by Spokane County and passed through to the City based on the City's proportionate share of real estate excise tax (REET) 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. 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 CenterPlace and road and street improvements surrounding the facility. In 2014 the City refunded the LTGO bonds in order to take advantage of lower interest rates which resulted in a reduction in subsequent annual bond repayment (much like refinancing a home mortgage). At the completion of the bond refunding there remained $7,035,000 of LTGO bonds. Of this total: • $5,650,000 remained on the original debt used towards the construction of CenterPlace. These bonds will be paid off in annual installments over the 20-year period ending December 1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public Facilities District. At January 1, 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 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. REET 1 Capital Projects Fund #301 Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on each sale of real property at the rate of one -quarter of one percent of the selling price. The revenue generated is used for financing capital projects as specified in the capital facilities plan under the Growth Management Act. 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. 5tormwater 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: �� 1Mk , tea_ ....,.... 0 30,000 344,000 0 0 0 0 0 0 0 2,785,000 0 0 1,750,000 401,550 0 0 0 0 0 0 0 0 0 0 356,000 483,300 200,000 0 0 0 0 0 0 300,000 0 0 0 0 1,372,150 1,372,150 1,032,100 0 0 0 0 0 36,500 1,708,023 92,500 0 0 0 0 0 0 900,000 0 0 0 0 0 0 473,722 0 0 0 0 0 0 374,000 4,535,000 401,550 1,039,300 300,000 3,776,400 1,744,523 92,500 900,000 473,722 13,636,995 Total in i+Dtal{)ut' 1,867,772 30,000 344,000 2,785,000 1,728,150 1,891,950 4,990,123 13,636,995 Total out 0 #001 — General Fund is bud eted 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. #1.1.1 — 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 budgeted to transfer out $1,728,150 including: • $356,000 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. #302 - REET 2 Capital Proiects 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. SIGNIFICANT ASSUMPTIONS IN THE 2025 BUDGET 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 thousand in Fund #001 - General Fund o $1.9 million in Fund #101 - Street Fund o $6.5 million in Fund #303 - Street Capital Projects o $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 thousand in Fund #501 - Equipment Rental and Replacement • To partially offset the $56.3 million in capital costs, we anticipate $45.7 million in grant revenues which results in about 81% 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 $63,238,300 as compared to $61,323,100 in 2024, which is an increase of $1,915,200 or 3.12%. • The two largest sources of revenue continue to be Sales Tax and Property Tax which are collectively estimated to account for 81.48% 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. o 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 $63,236,092 as compared to $59,461,707 in 2024. This is an increase of $3,774,385 or 6.35%. o The increase of 6.35% consists of an increase of 13.94% in Public Safety costs and a decrease of 4.71 % 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 ($3,776,400 / $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 REET 1 Capital Projects Fund #301 o $1,372,150 from REET 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. n $90,000 for various Facilities items including: • $30,000 to replace the last in -ground vehicle lift at the Precinct ■ $60,000 to replace carpeting and wallpaper at CenterPlace a $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 $2,208. • Total 2025 expenditures are anticipated to exceed total revenues by $1,521,514. • The total unrestricted General Fund ending fund balance is anticipated to be $37,700,574 at the end of 2025 which is 59.62% of total recurring expenditures of $ 63,236,092. 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 (REST) revenue is computed by the City and is primarily used to match grant funded street projects as well as pay a portion of the annual payment on the 2014 general obligation bonds. In 2025 we estimate these revenues to be $1,500,000 per each '/4% for a total of $3,000,000. • Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of visitors and tourism. In 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 rebate of the State's sales taxes for 20 years. The amount received by the City is capped at 0.0146% of the taxable retail sales within the City for fiscal year 2019, and the revenues may only be used to support affordable housing or rental assistance within the City as outlined in RCW 82.14.540. These revenues are estimated at $200,000 in 2025 in the Affordable & 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. 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 $45,670,958 in 2025. By fund we anticipate grant revenues as follows: o Fund #001 — General Fund - $20,000 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 9106 —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. • Fund #303 — Street Capital Projects Fund includes an appropriation of $6,488,645 for a variety of street construction projects. • Fund #309 — Parks Capital Proiects includes a $1,861,761 appropriation to cover Greenacres Park 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 Protects 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 o $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. jvalley This page left intentionally blank. City Overview City's Foundation The foundation of Spokane Valley is based on the City's primary objective to be a city which is responsive, focused on customer service, open to the public, progressive, efficient, lean and fair while providing a high quality of life. Citizen involvement along with guidance from the City Council established the City's vision, core beliefs and customer service standards, These foundations influence the development of the City Council Goals for each year as well as the goals of the individual departments, Spokane Valley's Vision Statement; "A community where individuals and families can grow and play and businesses will flourish and prosper." Core Beliefs Supporting this vision are the core beliefs of Spokane Valley which were established through the December 2007 adoption of Resolution 07-019 which in part reads: We believe Spokane Valley should be a visionary city encouraging its citizens and their government to look to the future beyond the present generation and to bring such ideas to public discussion and to enhance a sense of community identity, We believe that elected body decision -making is the only lawful and effective way to conduct the public's legislative business and that careful observance of a clear set of Governance Coordination Rules of Procedure can best enhance public participation and decision -making. We believe in the City Council as policy leaders of the City, One or more City Councilmembers are encouraged to take the lead, where practical, in sponsoring Ordinances or Resolutions excepting quasi-judicial or other public hearings and the statutory duties of the City Manager as set forth in RCW 35A.13.020. - We believe in hearing the public view. We affirm that members of the public should be encouraged to speak and be heard through reasonable rules of procedure when the public business is being considered, thus giving elected officials the broadest perspectives from which to make decisions. We believe that the City of Spokane Valley's governance should be known as "user friendly," and that governance practices and general operations should consider how citizens will be served in the most responsive, effective and courteous manner, We believe that the economic and commercial job base of the community should be preserved and encouraged to grow as an alternative to increasing property taxes. We believe it's imperative to have an expanded and diverse economic base. We believe that Councilmembers set the tone for civic discussion and should set an example by: a) Setting high standards of decorum and civility. b) Encouraging open and productive conversation amongst themselves and with the community about legislative matters. c) Demonstrating respect for divergent points of view expressed by citizens, fellow Councilmembers, and the staff. d) Honoring each other and the public by debating issues within City Hall and the community without casting aspersions on members of Council, the staff, or the public. e) Accepting the principle of majority rule and working to advance the success of "corporate" decisions. - We solicit the City Manager's support in conducting the affairs of the City with due regard for: a) Promoting mutual respect between the citizens, City staff and the City Council by creating the organizational teamwork necessary for effective, responsive and open government. b) Providing the City Council and public reasonable advance notice when issues are to be brought forward for discussion. c) Establishing and maintaining a formal citywide customer service program with emphasis on timely response, a user-friendly atmosphere and an attitude of facilitation and accommodation within the bounds of responsibility, integrity and financial capability of the City, including organizational and job description documents while pursuing "best practices" in customer service. d) Seeking creative ways to contain or impede the rising cost of governmental services, including examination of private sector alternatives in lieu of governmentally -provided services. e) Providing a database of future projects and dreams for the new City of Spokane Valley so that good ideas from its citizens and leaders are not lost and the status of projects can be readily determined." Customer Service Standards The commitment to provide excellent customer service for our citizens, businesses and visitors resulted in the development of customer service standards. The City's goal is to deliver service that is complete, consistent and equitable to all our customers, and is based on the principles of integrity, respect and responsiveness. Regardless of the reason for, the method, or frequency of contact, our customers will be treated with courtesy, respect and professionalism. Customer Service Standards are divided into three categories: - Be Respectful o Demonstrating courtesy and professionalism o Listening effectively a Responding in a timely manner o Exemplifying a no -surprise atmosphere Be Knowledgeable o Fostering a team -oriented approach o Providing alternatives o Anticipating questions a Having and/or knowing your resources o Being organized Be Welcoming o 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 o Treating people as individuals Financial Projection This budget document is the tool we use to guide the City forward to accomplish the Council's goals, while remaining squarely within the current budget and forecasted projections. Over time, this provides the City with a good indicator of the progress the City is making to provide high quality services in a cost-effective way, while remaining within budget and the forecasted projections. Based on the Financial Projection, department budgets have been thoroughly reviewed to keep 2025 expenditures in line with projected revenues, The City views the changes in economy as an opportunity to reevaluate goals and strategies to meet the challenges set before us. As an open collaborative government, we continue to encourage our citizens to provide the necessary feedback we need as we endeavor to plan our City's future together. The Financial Forecast is limited to five years. The reason for this discrepancy is that it becomes increasingly difficult to forecast economic indicators beyond a five-year horizon. It is important to note the Financial Projection is an imperfect tool and this is precisely why it is updated on an ongoing basis. The following General Fund financial projection is being created following a period of relatively robust tax collections that have continued due to economic stimulus provided during the COVID- 19 pandemic as well as high inflation. The high levels of inflation have kept sales tax collections at high levels while also increasing City costs. It is possible that continued inflation may change consumer spending habits in a way that will negatively affect sales tax collections in the future, which may change the outlook shown in the projection in the future. Table 1.1, page 1 CITY OF SPOKANE VALLEY, WA 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 Stale Shared Revenues Fines and ForfeitureslPuNic Safety Community and Public Works Recreation Program Revenues Grant Proceeds Miscellareous Department Revenue Miscellaneous & Investment Interest Transfers in - #105 (h/m tax-CP advertising) Transfers in - #110 (recording fees H&H Services) 1 Dia12D2a 2025 2026 2027 2028 2029 Proposed Projection Projection Projection Projection Budget 1 14,081,000 14, 281, 000 14,481, 000 14, 681, 000 14, 881, 000 2 33,000,000 34.155,000 35,521,200 36,800,000 38,161,600 3 1,609,400 1,665,700 1,732,300 1,794.700 1,861.100 4 2,833,700 2,932,900 3,050,200 3,160, 000 3, 276, WD 5 523,000 554,400 571,000 588,100 605,700 6 1,320,000 1,346,400 1,373,300 1,400,800 1,428,600 7 2,527,400 2,552,700 2,578,200 2,604,000 2,630,000 8 482,100 486,9W 491,800 496,700 501,700 9 3,616,900 3,833,900 3,948,900 4,067,400 4,189,400 10 658,100 691,000 711,700 733,100 755,100 11 20,000 20,000 20,000 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 2,105,700 14 30,000 30,000 30,000 30,000 30,000 15 344,000 344,000 344.000 344,000 344,DD0 Total Recurring Revenues 63,238,300 65,087,500 67,048,100 68,915,200 70,881,600 Expenditures City Council 16 754,111 776,700 800,000 824,000 848,700 City Manager 17 858,450 884,200 910,700 938,000 966,100 City Attorney 18 983.089 1.012,600 1,043,000 1.074,300 1,106,500 City Services 19 1,451,798 1,495,400 1,540,300 1,586,500 1,634,100 Public Safety 20 40,167,D09 42,416,400 44,791,700 47,300,000 49,948,800 Deputy City Manager 21 637,381 656,500 676,200 696,500 717,400 Finance 22 1, 5M,684 1,551,900 1,598, 500 1,646.500 1,695.900 Human Resources 23 402,280 414,300 426,700 439,500 452,700 Information Technology 24 445,653 459,000 472,800 487,000 501,600 Facilities 25 1,395,751 1, 437, 6D0 1,480,700 1,525,100 1,570,900 Public Works - Administration 26 380,647 392,100 403,900 416,000 428.500 Engineering 27 2,021,098 2,081,700 2,144,200 2,208,500 2,274.800 Building 28 2,125,485 2,189,200 2,254,900 2,322,500 2,392,200 Economic Development 29 1,244,350 1,281,700 1,320.200 1.359,800 1.400,600 Planning 30 1,112,227 1,145,600 1,180.000 1,215,400 1.251,900 Parks & Rec -Administration 31 469,981 399,350 401.250 401,450 401,500 Parks & Rec - Maintenance 32 2,424,043 2,496,8D0 2,571,700 2,648,900 2,728,400 Parks & Rec- Recreation 33 361,235 372,100 383,300 394,800 406,600 Parks & Rec- Aquatics 34 677,5W 401.400 401,150 398.950 401,550 Parks & Rec - Sensor Center 35 35,202 36,300 37,400 38,500 39,7D0 Parks & Rec- CenterPlace 36 724,628 746,400 768,800 791,900 815,700 General Government 37 1,663,450 1,713,400 1,764,800 1,817,700 1.872,200 Transfers out-#204(2016LTGOdebtservice) 36 401,550 398,750 397,750 401,600 400,150 Transfers out - #309 (park capita [projects) 39 0 0 0 0 0 Transfers out - #311 (pavement preservation) 40 0 0 0 0 0 Transfers out -#501 (1 Tequip reserve) 41 92,500 92,500 92,600 92,500 92,500 Transfers out - #502 (insurance premium) 42 900,000 1,008.000 1,129,000 1.264,500 1.416,200 Transfers out - #503 (public safety equipmen0 43 0 0 0 0 0 Total Recurring Expenditures 63,236,092 65.859,900 68,991,450 72,290,400 75.765,200 Recurring Revenues Over (Under) Recurring Expenditures 2,208 (772,400) (1,943,350) (3,375,200) (4,883,600) NONRECURRING ACTIVITY Revenues Grant Proceeds 0 0 0 0 0 Total Nonrecurring Revenues 0 0 0 0 0 Expenditures General Government - IT capital replacements 50,000 0 0 0 0 Public Safety (police vehicle replacements) 910,000 0 D 0 0 Facilities (Precinct repairs & improvements) 30,000 0 0 0 0 Facilities (CenferPlace repairs & improvements) 60,000 0 0 0 0 Transfers out -#503(public safety equipment) 473,722 0 0 0 0 Total Nonrecurring Expenditures 1,523,722 0 0 0 0 Nonrecurring Revenues Over (Under) Nonrecurring Expenditures (1,523,722) 0 0 0 0 EXCESS (DEFICIT) OF TOTAL REVENUES OVER (UNDER) TOTAL EXPENDITURES (1,521,514) (772.400) (1,943,350) (3,375,200) (4,883,600) ESTIMATED BEGINNING UNRESTRICTEDFUND BAL. 39,222,088 37,700,574 36,928,174 34,984,824 31.609.624 ESTIMATED ENDING UNRESTRICTED FUND BAL. 37,700,574 38,928,174 34,984,824 31,609,624 26,726,024 Ending fund balance as a % or recurring expenditures 5962%1 56.07%1 50,71%1 43.73%1 35.27% Table 1.1, page 2 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 38 An increase of 39 An increase of 40 An increase of 41 An increase of 42 An increase of 43 An increase of 2026 7-1 Projection 0,00% 3.50% 3.50% 3.K% 6,00% 2.00% 1.00% 1.00%0 6.00% 5.00% 0.00% Projection Assumptions 2027 Projection plus new construction oij $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 2027, in 2026, 3.00% in 2027, in 2026, 3.00% in 2027, in 2026, 0.00% in 2027, in 2026, 1.00% in 2027, In 2026, 0.00% in 2027, in 2026, 0.00% in 2027, in 2026, 0.00% 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 2029 Projection Projection year through 2029 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 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 in 2029 2029 in 2029 3,60% 3,70% 3.60% 3,70% 3.60% 3.70% 3.00% 3.00% 2.00% 2,00% 1.00% 1.00% 1.00% 1.00% 3.00% 3,00% 3.00% 3,00% 0.00% 0.00% 1.00% 1.00% 0.00% D.00% 0.00% 0.00% MOOin Table 1.1 Financial Forecast and Program Impact Summary 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 202B, and in 202B, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and in 2028, and 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 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 make adjustments 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. Table 1.2 Primary General Fund Revenue Sources $90,000,000 580,000,000 $70,000,000 59,4191 O0 $ 60,000,000 —HGeneral Fund Revenue $40 000 000 (Sales Tax Revenue -^�k--Property Tax Revenue $30,000,000 22,440,651 28,45Q fT,Y'9 3688174 $20,000,000 510,000,000 50 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 81,619,575 *The figures for 2024 and 2025 reflect adopted budget estimates. The large increase in 2023 total revenues is due to nonrecurring grant funding. External Input As representatives of the citizens of the City of Spokane Valley, the City Council strives to form policy that fairly represents all segments of our community, including residents, businesses and those visiting our City. To maintain balance in serving the different needs that exist in the City of Spokane Valley, it is necessary to receive feedback from customers and constituents. Previously, the City has utilized citizen surveys to obtain feedback on various contract services including solid waste, the cable franchising process, and the pavement management program. Community meetings are used to keep citizens informed on a variety of projects including planning discussions, capital projects, and the annual budget development process to name a few. The City Council also provides for two separate general public comment periods during Formal Council meetings which are held on the second and fourth Tuesday of each month and allows public comment on all action items. City staff recognizes the importance of citizen concerns and the role citizens play in the health of our City. The SVexpress service allows citizens to share their concerns and report issues affecting the City. Staff are then able to respond in a timely manner and have a conversation with the citizen to work to resolve the reported concern. The public can also choose to take a more active role in participation through public forums such as public hearings and open house functions as well as through service on advisory committees. In the future, focus groups may be utilized to allow for more focused feedback on a particular subject so Council and staff can get a better feel for how a particular subject is received in the community, thereby allowing citizens to play active roles in guiding the way services are delivered. Internal Input The City of Spokane Valley City staff is comprised of knowledgeable professionals who provide Council with specialized knowledge to assist them in making informed decisions. From demand analysis, which determines when the workload is heaviest and how to best accommodate it, to staff reports that consider alternative methods of service delivery or other cost -saving measures, employees are invaluable in providing reports that present complex information in a manner that makes it understandable and approachable. In addition, performance measure results are analyzed, summarizing multi -year performances linked to targets and making comparisons to other entities. Employees are often the information conduit from the citizens to the Council, relaying resident concerns and/or changing trends. Staff often bring forward innovative ways of providing efficient service delivery. Strategic planning through several long-range plans allows staff to look at current trends in order to make future forecasts and continually update plans as necessary. While much public input goes into these documents, the forecasting and planning is done by skilled staffers who strive to create innovative ways of achieving our future vision while meeting current needs, complying with the law, and operating within financial constraints. These plans include the Comprehensive Plan, Six -Year Transportation Improvement Program (TIP), Five -Year Financial Forecast, CenterPlace Marketing Plan, Parks Master Plan, and Streets Master Plan (Pavement Management Program). Placeholder for Department Descriptions Spokane jValley This page left intentionally blank. 2025 Budget Figures and Schedules Spokane j Valley This page left intentionally blank. CITY OF SPOKANE VALLEY, WA 2026 Budget Summary E�tim �1Y10ttai"A" ` rp "riaiian Furtde tiTai. . Balance :.' .. i%@YiBntl"� ... $otttdBB ro .Xlatlon�s, aiantala ?' General Fund 001 39,222,088 63.238,300 64,759,814 64,759,814 37,700,574 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 HoteOMotel Tax - Tourism Facilities Fund 104 2,018,390 790,000 2,808,390 0 2,808,390 HoteUMatel Tax Fund 105 228,03€ 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 Sales 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 1,60D,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 5,939,854 288,000 6,227,854 0 6.227.854 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.D00 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 6,066,555 2,050,000 4,016,555 Capital Reserve Fund 312 13,030,515 650.000 13,680,515 4,990,123 8,690,392 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 84,494,367 138,601,664 185,395,457 141,251,964 81,844,D67 i:etlm8t Bstirpated, ; '. Fund Begirinln�i Worltigg "' �otat I~ding VlCorltln� flYvrktn Ca italFunQs No. Ct lta> "." t�ert3nut'1E ". 3aurcea Pro riationa ltal"": Stormwater Management Fund 402 3.552.819 6,260,000 9,812,849 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 92,081,403 147,439,886 201,820,715 149.629,785 89,891,504 CITY OF SPOKANE VALLEY, WA 1018f2024 2025 Budget 2024 2025 Difference Between As As 2023 and 2024 Admp ted Amendment Amended Bud et ; % #001 - GENERAL FUND RECURRING ACTIVITY Revenues Property Tax 13,824,900 0 13,824.900 14,081.000 266,100 1.85% Sales Tax 33,709,600 (1,183,000) 32,626,600 33,000,000 473,400 1.46% Sales Tax - Public Safety 1,600,800 0 1,600,800 1,609,400 8,600 0.54% Sales Tax - Criminal Justice 2,818,500 0 2,818,500 2,833,700 15,200 0,54% Gambling Tax and Leasehold Excise Tax 485,000 0 485,000 523,000 38,000 7 84% Franchise FeeslBusiness Registration 1,370,000 0 1,370,000 1,320,000 (50,000) (3,65%) State Shared Revenues 2,469.400 0 2,469,400 2.527.400 58,000 2,35%0 Fines and Forfeitures/Public Safety 500,600 0 500,600 482.100 (18,5c0) (3.70%) Community and Public Works 3,481,900 0 3,481,900 3,616.900 135,000 3,88% Recreation Program Revenues 607,200 0 607,200 658.100 50,900 8 36% Grant Proceeds 120,000 (100,000) 20,000 20,000 0 0.00% Miscellaneous Department Revenue 87.000 0 87,000 87,000 0 0.00% Miscellaneous & Investment Interest 1,211,200 0 1,211,200 2,105,700 894,500 73.85% Transfers in - #105 (h1m tax-CP advertising) 30,000 0 30,000 30,000 0 0.00%n Transfers in - #110 {recording fees H&H Services) 0 290,000 290,000 344,000 54,000 18.62% Total Recurring Revenues 62,316,100 (993,000) 61,323,100 63,238,300 1,915,200 3.12% Expenditures City Council 721,407 0 721,407 754,111 32,704 4.53% City Manager 863,883 19,091 882,974 858.450 (24,524) (2.78%) City Attorney 932,980 18,402 951,382 983.089 31,707 3.33% City Services 1,301,725 22,843 1,324,568 1,451,798 127,230 9.61% Public Safety 35,251,248 0 35.251,248 37,841,977 2,590,729 7.35% Additional 1 0 0 0 2,325,032 2,325,032 0.00% Deputy City Manager 595,023 15,203 610,226 637,381 27,155 4.45% Finance 1,422,458 34,698 1,457,156 1,506,684 49,628 3.40% Human Resources 380,533 8,584 359,117 402,280 13,163 3.38% Information Technology 446,178 11,206 457,384 445.653 (11,731) (2.56% Facilities 1,313,685 12,038 1.325.723 1,395,751 70,028 5.28% Public Works - Administration 400,427 9,005 409,432 380,647 (28,785) (7.03%) Engineering 2,015,430 41,251 2,056.681 2,021,088 (35.593) (1.73%) Building 2,240,956 44,706 2,285,662 2,125,485 (160,177) (7.01%) Economic Development 1,189,806 18,708 1,208,514 1.244,350 35,836 2.97% Planning 1,081,090 18,043 1,099.133 1,112,227 13,094 1.19% Parks & Rec - Administration 720.793 (211,611) 509,182 469,981 (39,201) (7.70%) Parks & Rec - Maintenance 1,398,583 935,582 2,334,165 2,424,043 89,878 3.85% Parks & Rec - Recreation 346,310 3,637 349,947 361,235 11,288 3.23% Parks & Rec - Aquatics 569,200 0 569,200 677,500 108,300 19.03% Parks & Rec - Senior Center 33,994 758 34,782 35,202 420 1.21% Parks & Rec - CenterPiace 675,980 9.232 685,212 724,628 39,416 5.76% General Government 1,707,540 0 1,707.540 1,663,450 (44.090) (2.58%) Transfers out - #204 (2016 LTGO debt service) 398.950 0 398.950 401,550 2,600 0.65% Transfers out - #309 (park capital projects) 160,000 0 160,000 0 (160,000) (100.00%) Transfers out-#311 (pavement preservation) 1,021,900 0 1,021,900 0 (1,021,900) (100.00%) Transfers out - #501 (IT equip reserve) 86,500 0 86,500 92,500 6,000 6.94% Transfers out - #502 (insurance premium) 700,000 0 700,000 900,000 200,000 28,57% Transfers out - #503 (public safety equlpmeny 0 473,722 473.722 0 (473,722) (100.00%) Total Recurring Expenditures 57,976,579 1,485,128 59,461,707 63,236,092 3,774,385 6.35% Recurring Revenues Over(Under) Recurring Expenditures 4,339,521 (2,478,128) 1.861,393 2,208 CITY OF SPOKANE VALLEY, WA 2025 Budget N001 - GENERAL FUND -continued NONRECURRING ACTIVITY Revenues Grant Premeds (CLFR) Grant Proceeds (Comp Plan amendment) Transfers in - #312 (City Hall Repairs) Total Nonrecurring Revenues Expenditures General Government - IT capital replacements Public Safety (UM Public Safety (police vehicle replacements) Facilities (Precinct repairs & improvements) Facilities (electric man -lift) Facilities (CenterPlace repairs & improvements) Facilities (Clean building requlrements) Parks & Rec (replace banquet chair at CP) Parks & Rec (motorized shades for Great Room) Communications (Poice staffing comet outreach) City Hall Repairs CLFR Related Project Expenditures Financial Software Capital Costs Transfers out - #101 (Street Fund operations) Transfers out - #312 ('22 fund bat >50%) Transfers out - #501 (park maint vehicles) Transfers out - #503 (Pubic Safety Equip Reprc) 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 Fund balance as a percent ofrecurring expenditures 2024 As Adopted I Amendment As Amended 0 159,000 159.000 325,000 0 325,000 0 1,424, 000 11,424,000 325,000 1,583,000 1,908,000 152,500 0 152,500 36,000 0 36,000 0 0 0 155,000 0 155.000 20,000 0 20,000 241,000 0 241,000 0 85,000 85,000 150,000 0 150,000 25,000 0 25,000 0 17,000 17,000 0 1,424, 000 1,424, 000 0 3,131,000 3,131,000 0 550,000 550,000 4,592,923 (1,392.500) 3,200,423 0 4,397,832 4,397,832 0 85,000 85,000 0 1,000,000 1,0M000 5,372,423 9,297,332 14,669,755 (5,047,423) (7,714.332) (12,761,765) 10f8f2024 2026 Difference Between 2023 and 2024 Budget $ 1 % 0 (159,000) (f00.00%) 0 (325,000) (100.00%) 0 (1,424,000) (100.00%) 0 (1,908,000) (100,00%) 50,000 (102,500) (67.21%) 0 (36,000) (100.00%) 910,000 910.000 OM% 30,000 (125,000) (80.65%) 0 (20,000) (100.00%) 60,000 081,000) (75,10%) 0 (85.000) (100.00%) 0 (150,000) (100.00%) 0 (25.000) (100.00%) 0 (17,000) (100.00%) 0 (1,424,000) (100.00%) 0 (3,131,000) (100.00%) 0 (550,000) (100,00%) 0 (3,200,423) (100.00%) 0 (4,397,832) (100.00%) 0 (85.000) (100.00%) 473,722 (526,278) (52.63%) 1,523,722 (13,146,033) (89.61%) (1,623,722) (707,902) 1Q,192 d84 (10,900,362) (1,621,614) 50,122,450 50,122,450 39,222,088 49,414,548 39,222,088 37,700.574 t45.2346 65.96� 59.8296 Total revenues 62,641,100 590,000 63,231,100 63,238,300 Total expenditures 63,349,002 10,782,460 74,131,462 64,759,814 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (707,902) 10,i( 92,460) (10,900,362) (1,521,514) Beginning unrestricted fund balance 50,122,450 50,122,450 39,222,088 Ending unrestricted fund balance 49,414,548 39,222,088 37.700,574 CITY OF SPOKANE VALLEY, WA 2026 Budget SPECIAL REVENUE FUNDS #101-STREET FUND RECURRING ACTIVITY Revenues Utility Tax Motor Vehicle Fuel (Gas) Tax Multimodal Transportation Revenue Right -of -Way Maintenance Fee Solid Waste Road Wear Fee Investment Interest Miscellaneous Transfer in - #111 Total Recurring Revenues Expenditures Wages f Benefits 1 Payroll Taxes Street Program Maintenance Shop Winter 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 Tools & Equipment Traffic Signal Program Office Furniture Transfers out - #501 (Bucket TnrckNehicles 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 2024 As Adopted I Amendment As Amended 101812024 2025 Difference Between 2023 and 2024 Bud et $ 1 % 900,000 0 900,000 900,000 0 0.00% 1,950,700 0 1,950,700 1,969,700 19,000 0,97% 137,500 0 137,500 138.200 700 0,51% 100,000 0 100,000 100.000 0 0.00% 1,700,000 0 1,700,000 1,700,000 0 0,00% 10,000 0 10,000 10,000 0 0.00% 10,000 0 10,000 10,000 0 0,00% 0 1,392,500 1,392,500 2,785,000 1,392,500 100.00% 4,808,200 1,392,500 6,200,700 7,612,900 1,412,200 22,77% 1,641,850 259,851 1,901,701 1,875,610 (26,091) (1.37%) 2,986.150 (730,825) 2,255,325 2,044,287 (211,038) (9,36%) 24,550 0 24,550 30,322 5,772 23,51% 1,564,464 0 1,564,454 1,053,299 (511,165) (32,67%) 68,750 0 68,750 68,000 (750) (1.09%) 1,579,560 0 1.579,500 0 (1,579,560) (100.00%) 6,000 886.365 894,365 1,177,367 283,002 31.64% 1,160.000 (385.000) 775,000 745,000 (30,000) (3.87%) 41,950 0 41,950 71,,200 29.250 69.73% 300,000 0 300,000 300,000 0 0.00% 9,373.274 32,391 9,405,665 7,365,085 (2,040,580) (2110%) (4,565,074) 1,360,109 (3,204,965)_ 247,815 4,592,923 (1,392,500) 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 1,750,000 (1,450,423) (45.32%) 225,000 0 225,000 135,000 (90,000) (40.00%) 0 0 0 1,750,000 1,750,000 0.00% 25,000 0 25.000 0 (25,000) (100.00%) 0 57,375 67,375 0 (57,375) (100.00%) 0 14,000 14,000 0 (14,000) (100.00%) 0 205,000 205,000 0 (205,000) (100.00%) 250,000 276,375 526,375 1,885,000 1,358,625 258.11% 4,342,923 (1,668.875) 2.674.048 (135,000) (222,151) (308,766) (530,917) 112,815 4,599,598 4.599,598 4,068,681 4,377,447 4,068,881 4,181,496 Total revenues 9,401,123 0 9,401,123 9,362,900 Total expenditures 9,623,274 306,756 9,932,040 9,250,085 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (222,151) 3� (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 CITY OF SPOKANE VALLEY, WA 2025 Budget SP�CIALREYENi1E"PUNT)$ ..cai�tllusd -""" #103 - PATHS & TRAILS FUND Revenues Motor Vehicle Fuel (Gas) Tax Investment Interest Total revenues Expenditures Transfers out - #309 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance tip As ' Adopted,.. Amendment Aa Amended 1 aalzoza 8,200 0 8,200 8,300 100 1.22% 1,000 0 1,000 2,000 1.000 100,00% 9,200 0 9,200 10,300 1,100 11.96% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 9,200 9,200 10,300 48,620 48,620 57,820 57,820 57,820 68,120 #104 - HOTEL 1 MOTEL TAX - TOURISM FACILITIES FUND Revenues HotelfMotel Tax 600,000 0 600,000 590,000 (10,000) (1,67%) Investment Interest 80,000 0 80,000 200,000 120,000 150.00% Transfers in - #105 0 793,575 793,576 0 (793,575) (100.00%) Total revenues 680,000 793,575 1,473,575 790,000 (683,575) (46.39%) Expenditures Transfer out - #316 (cross Country course award) 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 680,000 (2,926,425) 790,000 Beginning fund balance 4,944,815 4,944,815 2,018,390 Ending fund balance 5,624,815 2,018,390 2,808,390 #105 - HOTEL I MOTEL TAX FUND Revenues Hotel/Motel Tax Investment interest Total revenues Expenditures Transfers out - #001 Transfers out - 4104 Tourism Promotion Tatar expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #106 - SOLID WASTE FUND Revenues Solid Waste Administrative Fee Investment Interest Total revenues Expenditures Wages ! Benefits / Payroll Taxes Education & Contract Administration Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 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 1.40% 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 1,282,200 923,000 (359,200) T (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 49,289 49,289 0,00% 290,000 0 290,000 70,000 (220.000) (75.86%) 290,000 0 290,000 119,289 (170,711) (58.87%� 0 0 200,711 1,194,636 1,194,636 1,194,636 1,194,636 1,194,636 1,395,347 $PECGIIL.IiEVENUE F.UNI]S codlirtued #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 batance CITY OF SPOKANE VALLEY, WA 2025 Budget As Aft fed I Amendment Amended Budget 10i812024 63,000 0 63,000 55.000 (8,00o) (12,70%) 3,000 0 3,000 5.000 2,000 $6.67% 66,000 0 66,000 60,000 (6,000) (9,09%) 39,500 0 39,500 39,500 0 0.00%, 33,$00 0 33,500 33,500 0 0.00% 73,000 0 73,000 73,000 0 0.000/6 (7,000) (7,000) (13.000) 237,911 237,911 230,911 230,911 230,911 217,911 #108 - AFFORDABLE & SUPPORTIVE HOUSING SALES TAX Revenues T� Affordable & Supportive Housing Saies 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 208A00 215,000 7,000 3.37% Exoenditures Operations 0 0 0 0 0 0,00% Total expenditures 0 0 0 0 0 0.00% Revenues over (under) expendttures 208,000 208,000 215,000 Beginning fund balance 800,632 800,632 1,008,632 Ending fund balance 1,006,632 1,008,632 1,223,632 #109 - TOURISM PROMOTION AREA FUND Revenues Tourism Promotion Area Fee Total revenues Expenditures Professional Services Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #110 - HOMELESS HOUSING PROGRAM FUND Revenues 1,200,000 0 1,200,000 1,300,000 100,000 8.33% 1,200,000 0 1,200,000 1,300,000 100,000 8.33% 1,200,000 381,000 1,581,000 1,275,000 (306,000) (19.35%) 1,200,000 381.000 1,581,000 1,275,000 (306,000) (19.35%) 0 (381,000) 25,000 681,740 681,740 300,740 681,740 300,740 325,740 Recording Fees 640,000 (350,000) 290,000 290.000 0 0.00% Total revenues 640,000 (350,000) 290,000 290,000 0 0.00% Expenditures Transfer out - #001 0 290,000 290,000 344,000 54,000 18.62% Total expenditures 0 290,000 290,000 344,000 54,000 1 B.62% Revenues over (under) expenditures 640.000 0 (54,000) Beginning fund balance 126,547 126,547 126,547 Ending fund balance 766,547 126,547 72,547 CITY OF SPOKANE VALLEY, WA 2025 Budget Revenues Vehicle License Fees Total revenues Expenditures Transfer out - #101 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #120 - CENTER PLACE OPERATING RESERVE FUNC Revenues Investment Interest Miscellaneous Total revenues Expenditures Operations Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance ;t024 As Adopted Amendment A5 Amendad 2025 Budget 10l8l2024 0 1,392.600 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 1,392,500 100,00% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00% 0 0.00% 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 0 0 0 300,000 300,000 300,000 300,000 300,000 300,000 #121 - SERVICE LEVEL STABILIZATION RESERVE FUND Revenues investment Interest 0 288,000 288,000 288.000 0 0.00% Miscellaneous 0 0 0 0 0 0.00% Total revenues 0 288,000 288,000 288,000 0 0.00% Expenditures Operations 0 Total expenditures 0 Revenues over (under) expenditures 0 Beginning fund balance 5,651,854 Ending fund balance 5,651,654 #122 -WINTER WEATHER RESERVE FUND Revenues Investment Interest Transfers in - #001 Subtotal revenues Expenditures Street maintenance expenditures Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 0 0 0 0 0 0 0.00% 0 0 0.00% 288,000 288,000 5,651,854 5,939,854 6,939,854 6,227,854 6,000 0 6,000 15,000 9,000 150.00% 0 0 0 0 0 0.00% 6,000 0 6,000 15,000 9,000 150.00% 500,000 0 500.000 500.000 0 0.00% 500,000 0 500,000 500,000 0 0.00% (494,000) (494,000) (485,000) 548,568 548,568 554,568 54,568 54,568 69,568 CITY OF SPOKANE VALLEY, WA 2025 Budget DEBT SERVICE FUNDS 4204 • LTGO BOND DEBT SERVICE FUND Revenues Spokane Public Facilities District Transfers in - 4001 Total revenues Expenditures Debt Service Payments - Center -Place Debt Service Payments - City Hall Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance CAPITAL PROJECTS FUNDS #301 - REET i CAPITAL PROJECTS FUND Revenues REET 1 -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 #302 - REET 2 CAPITAL PROJECTS FUND Revenues 2024 As As ted Amendment' As Amended 1 o�srzaz4 21M Difference Between 2023 and 2024 Bud et ; % 551.600 0 551,600 559,400 17,800 3.23% 398,950 0 398,950 401,550 2,600 0,65% 950.550 0 950,550 970.950 20,400 2.15% 551,600 0 398,950 0 950,550 0 0 0 0 551,600 569.400 17,800 3.23% 398,950 401,550 2,600 0.65% 950,550 970,950 20,400 2,15% 0 0 0 0 0 0 1,500,000 0 1.500,000 1,500,000 0 0.00% 90,000 0 90,000 200,000 110.000 122,22% 1,590,000 0 1,590,000 1,700,D00 110,000 6.92% 897,312 0 897,312 356,000 (541,312) (60M%) 1,170,350 0 1,170,350 1,372,150 201,800 17,24% 801 0 801 0 (801) 000 00%) 2,068,463 0 2,068,463 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 REET 2 - Taxes 1,500,000 0 1,500,000 1,500,000 0 0.00% Investment Interest 100,000 0 100,000 275,000 175,000 175.00% Total revenues 1,600.000 0 1,600,000 775,00a 175,000 10.94% Expenditures Transfers out - #303 440.437 352,711 793,148 483,300 (309,848) (39.07%) Transfers cot-#311 (pavemenlpreservation) 1,170,350 0 1,170,350 1,372,150 201,800 17.24% Transfers out - 4314 182,500 146,823 329,323 36,500 (292,823) (88.92%) Total expenditures 1,793,287 499,534 2,292,821 1,891,950 (400,871) (17.48%) Revenues over (under) expenditures (193,287) (692,821) (116,950) Beginning fund balance 5,278,630 5.278,630 4,585,809 Ending fund balance 5,085,343 4,585,809 4,468,859 CAPITAL PROJECTS FUNDS - continued #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 2025 Budget 2024 As Adopted I Amendment As Amended 6,949,896 419,000 7,368,896 588,130 221,000 $09.130 07,312 0 897,312 440.437 352,711 793,148 0 0 0 8,875,775 992,711 9,868,486 101&12024 2025 Difference Between 2023 and 2024 Bud et $ 1 % 4,480,512 (2,888,384) (39.20%) 968,833 169,703 %74% 356,000 (641,312) (60,33%) 483,300 (309,848) (39.07Yo) 200,000 200,000 0.00% 6,488,645 (3,379,841) (34.25%) Expenditures 300 Pines and Mission Intersection Improvement 1,599.256 0 1,599,256 20,000 (1,579,256) (98.75%) 313 Barker RdNnion Pacific 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 Imprv- North of Knox 19.608 0 19,608 21,500 1,892 9.65% 326 2020 Citywide Retroreilective 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 5000 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,C66,777) (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 (419.000) (100.00%) 351 Barker Road Imp - Sprague to Appleway 595,000 0 595,000 255,000 (340,000) (57.14%) 354 161h Ave Preservation - Evergreen to Adams 0 352,711 352,711 0 (352,711) (100.00%) 366 S. Sullivan Preservation - 8th to 121h 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 FUND Revenues Grant Proceeds 0 0 0 1,561,761 1,561,761 O.CO% Transfers in - #001 160,000 0 160,000 0 (160,C00) (100.00%) Transfers in - #312 220,000 326.299 546,299 300,000 (246,299) (45.09%) Total revenues 380,000 326,299 7C6,299 1,861.761 1,155,462 163,591/6 Exoencl4ures 316 Balfour Park improvements Phase 1 328 Sullivan Park water line Greenacres Park Phase 2 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 20,000 530,000 550,000 0 2,000 2,000 200,000 0 200,000 220,000 532.000 752,000 160,000 (45.701) 338,459 338,459 498,459 292,758 0 (550,000) (100,00%) 0 (2,000) (100.00%) 1,861,761 1,661,761 830.88% 1, 861, 761 1,109,761 147.57% 0 292,758 292.756 CITY OF SPOKANE VALLEY, WA 2025 Budget CAPITAL PROJECTS FUNDS - continued #310 - CIVIC FACILITIES CAPITAL PROJECTS FUND Revenues Investment Interest Total revenues Expenditures Transfer out - #309 (Balfour Park) Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #311 -PAVEMENT PRESERVATION Revenues Transfers in - #001 Transfers in - #301 Transfers in - #302 Transfers in - #312 Grant Proceeds Total revenues Expenditures Pavement preservation Pre -project GeoTech Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 2024 As Ado ted I Amendment As I Amended #312 - CAPITAL RESERVE FUND Revenues Transfers in - 9001 ('22 fund bal ?so%) Investment Interest Total revenues Expenditures Transfers out - #001 (City Hall Repair) Transfers out - #101 (Local Street Program) Transfers Out - #303 (Subarea Transporfaffon Plan) Transfers Out - #309 (Balfour Park Improvements Ph. 1 Transfers out - #309 (Sullivan Park wager#ne) Transfers out - #309 (Greenacres Park Ph2) Transfers out - #311 (Pavement Preservation) Transfers out - #314 (Barker Rd Overpass) Transfers Out - #314 (Pines Rd Underpass) Transfers out - #314 (Sullivan Interchange) WSDOT Sullivan Park Property Acquisition Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 1 t]lI3I2024 2025 Difference Between 2023 and 2024 Bud et i % 1,200 0 1,200 1,200 0 0.00% 1,200 0 1,200 1,200 0 0.00% 0 0 0 0 0 0.00% 0 0 0 0 0 0.00% 1.200 1,200 1,200 19,274 19,274 20,474 20,474 20,474 21,674 1,021,900 0 1.021,900 0 (1,021,900) (100.00%) 1,170,350 0 1.170,350 1.372,150 201,800 17.24% 1,170,350 0 1,170.350 1,372,150 201,800 17.24% 0 0 0 1,032,100 1,032,100 0.00% 0 358,362 358,362 112,011 (246,351) (68.74%) 3,362,600 358,362 3,720,962 3.888,411 167,449 4.50% 3,500,000 2,120,165 5,620.165 2,000,000 (3,620,165) (64.41%) 50,000 0 50,000 50,000 0 0.00% 3,550,000 2,120,165 5,670,165 2,050,000 (3,620,165) (63.85%) (187,400) (1,949,203) 1,835,411 4.127,347 4,127,347 2,178,144 3,939,947 2,178,144 4,016,555 0 4,397,832 4,397,832 0 (4,397,832) (100.00%) 500,000 0 500,000 660,000 150,000 30.00% 500,000 4,397„832 4,897,832 650,000 (4,247,832) (86.73%) 0 1,424,000 1,424,000 0 (1,424,000) (100.00%) 0 0 0 11750,000 1.750,000 0.00% 0 0 0 200,000 200,000 0.00% 20,000 324,299 344,299 0 (344,299) (100.00%) 0 2,000 2,000 0 (2,000) (100.00%) 200,000 0 2C0,000 300,000 100,000 50 00% 0 0 0 1,032,1CO 1,032,100 0.00% 725,000 0 725,000 0 (725,000) (100.00%) 20,094 367,906 388,000 1,708.023 1,320,023 340.21% 61,698 (41,021) 20,677 0 (20,677) (100.00%) 0 759.600 759,600 0 (759,600) (100.00%) 1,026,792 2,836,784 3.863,576 4,990.123 1,126,547 29.16% (526,792) 1,034.256 (4,340,123) 11, 996, 259 11, 996, 259 13, 030, 515 11,469,467 13,030.515 8,690,392 CITY OF SPOKANE VALLEY, WA 2026 Budget As Adopted Amendment As 'Amended CAFI'>�, PFtSiJTS F�t�A9 > aolntlnued #314 - RAILROAD GRADE SEPARATION PROJECTS FUNC Revenues 2(l2b Bud et ' 1 oiaizoza Grant Proceeds 2,112,530 3,356,111 5,468.641 39,496,674 34,028.033 622.24% Developer Contributions 0 308,592 308,592 0 (308,592) (100.00%) Transfers in - #301 801 0 801 0 (801) (100.00%) Transfers in - #302 182,500 146,823 329,323 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 Expenditures 143 Barker BNSF Grade Separation 223 Pines Rd Underpass 311 Sullivan Rd interchange Total expenditures Revenues over (under) expenditures Beginning fund batance Ending fund balance #315 - TRANSPORTATION IMPACT FEES FUND Revenues Transportation Impact Fees Investment Interest Total revenues Expenditures Transfers out - #303 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 3,102,623 4,138,411 7,241,034 41,241,197 34.000,163 469.55% 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% (49,999) 229,034 0 117,460 117,460 346,494 67,461 346,494 346,494 300,000 0 300A00 400,000 100,000 33.33% 0 0 0 30,000 30,000 0.00% 300,000 0 300,000 430,000 130,000 43.33% 0 0 0 0 0 0.00% 0 0 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 PR ECTS FUND Revenues Transfers in - #104 0 4,400.000 4,400.000 0 (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 Total expenditures 0 4,400,000 4,400,000 0 Revenues over (under) expenditures 0 0 0 Beginning fund balance 0 0 0- Ending fund balance 0 0 0 (4,400,000) (100.00%) ___(4,400,000) (100.00%) ENTERPRISE FUNDS #402 - STORMWATER FUND RECURRING ACTIVITY Revenues Slormwater Management Fees Investment Interest Total Recurring Revenues Expenditures Wages i Benefits l Payroll Taxes Supplies Services & Charges Intergovernmental Payments Vehicle rentals - 4501 Total Recurring Expenditures Recurring Revenues Over (Under) Recurring Expenditures NONRECURRING ACTIVITY Revenues Grant Proceeds Total Nonrecurring Revenues Expenditures Capital - various projects Watershed studies Ansel management software 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 2025 Budget 2024 Aa Ado ted I Amendment Aa Amended 10l8i2024 2025 Difference Between 2023 and 2024 Bud et $ 1 % 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% 13.000 0 13,000 16,500 3,500 26.92% 31844,993 32,346 3,877,339 3,992,821 115,482 2.98% 1,795,007 (32,346) 1,762,661 2,287.179 0 0 0 0 0 0.00 0 0 0 D 0 0.00%a 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) (38AI%a) (1,650,000) (1,110,000) (2,760,000) (1,700,000) 145,007 (1,142,346) (997,339) 567,179 4,550.158 4,550,158 3,552,819 4,695,165 3,552,819 4,119.998 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 (1,142,346) (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% 520,000 0 520,000 20,000 (500,000) (96,15%) 1,000,000 0 1,000,000 1,000,000 0 0.00% 55,000 0 55,000 0 (55,000) (100,00%) 1,055,000 0 1,055,000 1,000,000 (55,000) (5,21%) (635,000) (535,000) (980,000) 1,590,248 1,590,248 1.055,248 1,055,248 1,055,248 75,248 CITY OF SPOKANE VALLEY, WA 2025 Budget INTERNAL SERVICE FUNDS #501 - ER&R FUND Revenues Vehicle rentals - #001 Vehicle rentals - #101 Vehicle rentals - #101 (plowreplace.) Vehicle rentals - #402 Transfers do - #101 (1T equipment reserve) Transfers in - #001 (New parks maint. vehicles) Transfers in - #101 (New signal mains. vehicles) Investment Interest Total revenues Expenditures Small tools & minor equipment Vehicle purchase Snow plow purchase Heavey Duty Machinery & Equipment Total expenditures Revenues over (under) expenditures Beginning working capital Ending working capital #502 - RISK MANAGEMENT FUND Revenues Transfers in - #001 Investment Interest Total revenues Expenditures Auto & Property Insurance Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 2024 Al Ada ted Amendment As I Amended 1018f2024 2025 Difference Between 2023 and 2024 Bud et S °� 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 2&92%g 86,500 0 86,500 92,500 6,000 6.94% 0 85,000 85,000 0 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 90Q,000 75,000 9,09% 0 (120,200) 4,800 460.525 460,525 340,325 460,525 340,325 345,125 #503 - PUBLIC SAFETY EQUIPMENT REPLACEMENT FUND Revenues Transfers in - #001 (replacement amis) 0 473.722 473,722 473,722 0 0.00% Transfers in -#001 (transfer for equipment for future addidonafofficers) 0 1.000,000 1,000,000 0 (1,000,000) (100A0%) Total revenues 0 1,473,722 1.473,722 473.722 (1,000,000) (67.86%) Expenditures Equipment Purchases Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance FiDUCIARY FUNDS #632 - PASSTHROUGH FEES & TAXES FUND Revenues Fees & taxes collected for other governments Total revenues Expenditures Fees & taxes remitted to other governments Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance TOTAL OF ALL FUNDS 0 0 0 0 0 0 0 0 0.00% 0 0 0.00% 0 1,473,722 473,722 0 0 1,473.722 0 1,473, 722 1, 947,444 500,000 100,000 600,000 600,000 0 0.00% 500,000 100,000 600,000 600,000 0 0.00% 500.000 100.000 600,000 600,000 0 0.00% 500,000 100.000 600,000 600.000 0 0 0 Q 0 0 0 0 0 0 0.00% Total of Expenditures for all Funds Total grant revenues (included in total revenues) Total Capital expenditures (included in total expenditures) CITY OF SPOKANE VALLEY, WA 2025 Budget Budaet. 106,404,958 34,452.644 140,857,602 149,629,785 9,507,426 4,192,473 13,699,899 45,670,958 19,470597 14,685.229 34,155.626 56,300,103 1 f}i$i2024 CITY OF SPOKANE VALLEY, WA 2025 Budget Revenues by Fund General Fund Property Tax $ 14,081,000 Sales Tax 33,000,000 Sales Tax - Public Safety 1,609,400 Sales Tax - Criminal Justice 2,833,700 Gambling and Leasehold Excise Tax 523,000 Franchise Fees/Business Registration 1,320,000 State Shared Revenues 2,527,400 Service Revenues 3,616,900 Fines and Forfeitures 482,100 Recreation Program Fees 658,100 Miscellaneous, Investment Int., Transfers 2,586,700 Total General Fund $ 63,238,300 Other Funds 101 Street Fund $ 9,362,900 103 Paths & Trails Fund 10,300 104 HotellMotel Tax Tourism Facilities Fund 790,000 105 HoteilMotef Tax Fund 920.000 106 Solid Waste Fund 320,000 107 PEG Fund 60,000 108 Affordable & Supportive Housing Safes Tax 215,000 109 Tourism Promotion Area Fund 1,300,000 110 Homeless Housing Program Fund 290,000 111 Transportation Benefit District Fund 2,785,000 121 Service Level Stabilization Reserve Fund 288,000 122 Winter Weather Reserve Fund 15,000 204 LTGO Bond Debt Service Fund 970,950 301 REET 1 Capital Projects Fund 1,700,000 302 REET 2 Capital Projects Fund 1,775,000 303 Street Capital Projects Fund 6.488,645 309 Parks Capital Projects Fund 1,861,761 310 Civic Facilities Capital Projects Fund 1,200 311 Pavement Preservation Fund 3,888,411 312 Capital Reserve Fund 650,000 314 Railroad Grade Separation Projects Fund 41,241,197 315 Transportation Impact Fees Fund 430,000 402 Stormwater Management Fund 6,260,000 403 Aquifer Protection Area Fund 20,000 501 Equipment Rental & Replacement Fund 579,700 502 Risk Management Fund 904,800 503 Public Safety Equipment Replacement Fund 473,722 632 Passthrough Fees & Taxes Fund 600,000 Total Other Funds $ 84,201,586 Total All Funds $ 147,439,886 LJJ J J ui Z Q 0 d CA LL 0 q V1 aJ C i1J 7 LL Ri L CU Q Ln O N x H t I c c EL j Ccuas L>"! Ql V 7 C N Ln U t c o v 3 C co o \ 4Y' LL ri In 't5 ! .O .� c N M o a ^ ' v m o r' ca N Q} L U- C V) LL O! V) Ql 7 am' t C V a U V) C f0 L.L. 12 W J J W QZ Y O CL V) u. O } H u lD 00 00 G1 m zo ro InL cu U b C C E ao -6 C LL aD to D LL � u i C to C (O '0 C1 O N O c � a (1 LL I E n N Ij al � LL LL U v U N C L LL o �n CLJ a a `n a) o 'O 'u C N fl/ 0 Kt CITY OF SPOKANE VALLEY, WA 2025 Budget - General Fund Detail Revenues by Type Property Tax Property Tax 12,526,709 12,993,487 13,312,953 13,824,900 14,081,000 Property Tax - Delinquent 423,445 156,971 146.960 0 0 12, 950,154 13,150,458 13.459, 913 13, 824, 900 14,081,000 Sales Taxes Sates Tax 31.499,534 32.347,046 32,522,920 32,526,600 33,000,000 Sales Tax - Public Safety 1.398,648 1,529,941 1,683,962 1,600,800 1,609,400 Sales Tax - Criminal Justice 2,472,016 2,685,503 2,774,860 2.81B.500 2.833,700 35,370,198 36,562,490 36,881,742 36,945.900 37,443,100 Gambling and Leasehold Excise Tax Amusement Games 13,613 16,661 113,503 14,000 100,000 Card Games 386,758 453,158 2,476 375,000 1,000 Bingo & Raffles 688 982 19,021 1,000 15A00 Punch Boards & P0 Tabs 89,747 109,535 409,219 90,000 400,000 Leasehold Excise Tax 4,915 5,412 12,220 5,000 7,000 495,721 585,748 556,439 485,000 $23,000 Licenses & Permits General Business Licenses 209,835 231,082 1,098,089 200,000 220,000 Franchise Fees 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 State Shared Revenues Qty Assistance State Revenue 312,720 0 0 0 0 Payment in Lieu of Taxes - DNR 3,320 3,096 0 4,000 4,000 CJ - High Crime 307,978 335,772 343,866 300,000 344,000 MVET Criminal Justice - Population 33,381 36,579 39,281 40,800 43,500 CJ Contracted Services 202,289 217,671 231,199 200,000 231,000 CJ Special Programs 118,733 129,552 138,480 145,000 152.300 Marijuana Excise Tax Distribution 212,580 271,849 271,857 178,200 224.000 DUI • Cities 16,689 7,730 10,820 14,000 13,000 Liquor Board Excise Tax 710,593 740,373 754,305 776,500 713,700 Liquor Board Profits 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 Service Revenues Accessory Dwelling 3,000 2,023 3,646 2,000 2,000 Building & Planning Fees 452,967 438,338 429,815 306,800 342.300 Planning Fees 1.365,855 944,967 870,068 865,000 $70,000 Building Permits 2,536,834 2,015,646 1.924.191 1,751,000 1,850,000 Code Enforcement 17,928 44,694 22,746 20,000 20,000 Demolition Permits 4,952 5,020 3,330 45,000 5,000 Entertainment License 1,575 1,575 0 1,600 1,600 Grading Permits 40,115 42,079 42,085 28,000 33,000 Home Profession Fee 2,172 3,536 5,612 3,000 3,000 Mechanical Permits 183,608 173.337 163.929 157,000 160,000 Misc. Permits & Fees 55,940 33,083 75,431 32,000 37,500 Plumbing Permits 94,396 70,719 65,822 80,000 80,000 Right of Way Permits 183,037 253,579 255,997 188,000 210,000 Street Vacation Permits 2,279 13,824 1,477 2,000 2,000 Temporary Use Permit Fees 1,500 1,040 0 500 500 4,946.158 4,043,460 3,864,149 3 8181.900 3,616,900 CITY OF SPOKANE VALLEY, WA 2025 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 341,849 279,392 374,655 361,000 347,500 Other Criminal- Non 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 - proiect Activity Fees (To use a recreational facility) 222,115 437,640 645,077 417,900 467,300 Program Fees (To participate in a program) 79,956 177,846 232,453 189,300 190,800 302,071 616,486 877,530 607,200 658,100 Miscellaneous AWC Health & Wellness 0 0 0 1,000 1,000 Investment Interest 70,407 1,135,547 3,262,326 1,100,000 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 165,582 151,731 163,003 431,000 106,000 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 2,212,700 Transfers Transfers in - #105 (hlm 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 1,424,000 0 9,516 619,519 4,815,552 1,744,000 374.000 Total General Fund Revenue 59,419,585 67,297,287 81,619,822 63,231,100 63,238,300 CITY OF SPOKANE VALLEY, WA 2025 Budget - Other Funds Detail Revenues by Type 101 - Street Fund Utility tax 1,084,387 1.003,537 960,872 900,000 900,000 Motor Vehicle Fuel (Gas) Tax 1,901,926 1,951,437 1,969,114 1,950,700 1,969,700 MaMmodal Transportation Revenue 132.334 137,638 139,065 137.500 138,200 Right -of -Way Maintenance tree 115.307 101,652 112,552 100.000 100,000 Solid Waste Road Wear Fee 0 0 2,163,489 1,700,000 1,700,000 Investment interest 556 12,416 122,690 10,000 10,000 Other Miscellaneous Revenues & Grants 282,509 425,161 31,457 10,000 10,000 Nonrecurring Transfer in - #001 2.552,600 3,084,919 3.530,048 3,200,423 0 Nonrecurring Transfer in - #€06 0 271.000 1,862,929 0 0 Nonrecurring Transfer in - #111 0 0 0 1.392,500 2,705.000 Nonrecurring Transfer in - #122 89,805 500.000 0 0 0 Nonrecurring Transfer in - 9311 0 0 2,677,099 0 0 Nonrecurring Transfer in - #312 0 0 250,000 0 1,750,000 6,159.424 7.487,760 13,819,315 9,401,123 9.362,900 103 - Paths & Traits Fund Motor Vehide Fuel (Gas) Tax 8,022 8,231 8,305 8,200 8,300 Investment interest 21 579 1,946 1,000 2,000 8,043 8,810 10,251 9,200 10,300 104 - Hotel/Motel Tax - Tourism Facilities Fund HolellMotel Tax 481,321 591,849 588,684 600,000 590,000 Transfers in - #105 1,201,664 273,000 515,198 793,575 0 Investment interest 2,617 82,662 234,243 80,000 200,000 1,685,622 947,611 1,338,125 1.473,575 790.000 105 - HoteUMotel Tax Fund Hotel/Motel Tax 744,435 901,685 905.678 900,000 900,000 Investmentlnterest 898 11,320 26,189 10,000 20,000 745,333 913,005 931,867 910,000 920,000 106 - Solid Waste Solid Waste Administrative fee 232,310 268,611 276.172 250,000 250,000 Solid Waste Road Wear fee 1,760,519 1,987,350 0 0 0 Investment Interest 1,480 43,191 91,696 40,000 70,000 1,994,309 2,299,152 367,668 290,000 320,000 107 - PEG Fund Comcast PEG contribution 71,252 64,640 56,295 63,000 55,000 Investmentlnterest 160 3,246 10,249 3,000 5,000 71,412 67,886 66,544 66,000 60,000 108 - Affordable & Supportive Housing Sales Tax Affordable & Supportive Sales Tax 215,088 202,181 193,105 200,000 200,000 tnvestmenllnterest 205 8,061 29,958 8,000 15,000 215,293 210.242 223,063 208,000 215.000 109 - Tourism Promotion Area Tourism Promotion Area Fee 0 0 1,309,506 1,200,000 1,300,000 Investment Interest 0 0 24,548 0 0 Tourism Interest 0 0 3,644 0 0 0 0 1,337,698 1,200,000 1,300,000 110 - Homeless Housing_Program Recording Fees 0 0 125,527 290.000 290,000 investment Interest 0 0 1,020 0 0 0 0 126,547 290,000 290,000 111 - Transportation Senefd D3 strict Vehicle License Fees 0 0 0 1,392,500 2,785,000 Investment Interest 0 0 0 0 0 0 0 0 1,392,500 2.785,000 121 - Service Level Stabilization Reserve Investment Interest 0 0 151.854 288,000 288,000 0 0 151,854 28B4O00 288,000 122 - Winter Weather Reserve Fund Investment Interest 209 7,088 16,788 6,000 15,000 Transfer in - #i001 364,440 89,805 500,000 0 0 364.649 96,893 516,788 6,000 15,000 CITY OF SPOKANE VALLEY, WA 2025 Budget • Other Funds Detail Revenues by Type 204 - Dent Service - LTGO 03 Fund Fackties District Revenue 480,800 501,200 527,200 551,600 560,400 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 1,043,850 1,064,800 1,089,550 950.550 970.950 301 - REET 1 Capital Projects Fund REET 1-1stQuarter Percent 3,109,113 2,790,020 1,678.860 1,500,000 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 Projects 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 1,600,000 1,775,000 303 - Street Capital Projects Fund Grant Proceeds 4,174,243 4,235,814 5,340,138 7.368.898 4.480,512 Developer Contributions 1.271,759 853,467 934,884 809,130 968,833 Investment Interest 218 11,652 $0,219 0 0 Transfers in - #001 0 0 51,372 0 0 Transfers in - 9106 0 110,746 0 a 0 Transfers in - 9301 293,208 899,463 499.948 897.312 356.000 Transfers in - #302 1,401,744 226,701 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 9,868,486 6,488,645 309 - Parks Capital Proiects 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 - #312 604,511 332,267 4,312,623 546,299 300,000 1.458.577 616.432 5,033.570 706,299 1,861,761 310 - Civic Facilities Ca itai Pmects 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 73,150 136,459 0 0 Transfers in-#001 991,843 1,001,800 1,011,800 1,021,900 0 Transfers in - #101 (local streets) 0 0 1.372,761 0 0 Transfers in - 4106 1.537.776 3,193 0 0 0 Transfers in - #301 827,278 550.241 827.278 1.170,350 1,372,150 Transfers in-#302 827,279 914.900 827,279 1,170,350 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 3,888,411 312 - 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 4,897,832 650,009 314 - Railroad Grade Separation Proiects Fund Grant Proceeds 280.718 677.412 799,967 5,468.641 39.496,674 Investment Interest 427 0 0 0 Deve#operContribution 51,403 518 144,686 308,592 0 Rental Income 17,793 10,500 0 0 Transfers in - #301 0 0 801 0 Transfers in-#302 660,516 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 41,241,197 CITY OF 5POKANE VALLEY, WA 2026 Budget - Other Funds Detail Revenues by Type 345 - Transportation Impact Fees Fund Transportation Impact Fees 294,477 361.614 429,485 300,000 400.000 Investment Interest 131 9,683 42,404 0 30,000 294,608 371,297 471,889 300,000 430.000 316 - Economic Development Capital Proiects Fund Transfer in - 4104 (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 - Stormwater Management Fund Slarmwater Management 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 6.064,999 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 Developer Contribution 157,865 0 0 0 a 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 & Rep#acement Fund Vehicle rentals - #001 31,300 31,300 59,600 46,750 79,500 Vehicle rentals-#101 10,250 10,250 27,750 41,950 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 - 0001 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..Replacment Transfers in - #001 0 0 0 1,473,722 473,722 0 0 0 1,473,722 473.722 632 - Passthrough Fees & Taxes Fund Fees & Taxes collected for other governments 589,853 433,410 601.526 600,000 600,000 589,853 433,410 601.526 600,000 600,000 Total of "Other Fund" Revenues 49.721,299 40,171,956 62,456,359 60.547.483 84,201,566 Gene rat Fund Revenues 5%419,585 67,297,287 81,619.822 63,231,100 63,238.300 Total Revenues 109,140,884 147,469,243 144,076,184 123,778,583 747,439,886 tat 105 106 107 109 110 111 122 204 301 302 303 309 311 312 314 402 403 501 502 632 CITY OF SPOKANE VALLEY, WA 2025 Budget Expenditures by Fund and Department General Fund Council $ 764.111 City Manager 858,450 City Attorney 983,089 City Services 1,451,79$ 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 Engineering 2,021,088 Building 2,125,485 Economic Development 1.244,350 Planning 1,112, 227 Parks & Recreation Administration 469,981 Maintenance 2,424,043 Recreation 361,235 Aquatics 677,500 Senior Center 35,202 CenlerPiace 724,628 General Government 3,581,222 Total General Fund $ 64,75%814 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 REET 2 Capital Projects Fund 1,891,950 Street Capital Projects Fund 6,488,645 Parks Capital Projects Fund 1,861,761 Pavement Preservation Fund 2A50,000 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 $ 149,629,785 L 4-0 � cv w 00 W Z C Ln LL n (L L UD LL C © r(1) V F—" Ln V fV 41 \ N L N N N 0 N O u C U U � U- C C 0 a o a Ln otJ U w O (iD QS O_ ƒ J � m / Ln \ \ < 2� CL { u < 4 g \ ƒ E / «\ �� \ ` t E ® / A o § LA \rq - 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U O E (�v c C> ac) u o o s6 0 (n c•n 0i c u.�iU0. (7 '� E C 'n` ass 6� W v o UUUU0.. O a U m w a a C� CITY OF SPOKANE VALLEY, WA 2026 Budget General Fund Department. Changes from 2024 to 2026 City Council Wages, Payroll Taxes & Benefits 368,807 384,411 15,604 4.23% Supplies 3,000 1,100 (1,900) (63.33%) Services & Charges 349,600 368,600 19,000 5,43% Total 721,407 754,111 32,704 4.53% City Manauer Wages, Payroll Taxes & Benefits 793.974 776,450 (17.524) (2.21%) Supplies 6,700 6,000 (700) (10.45%) Services & Charges 82,300 76,000 (6,300) (7.65%) Total 882,974 858,450 (24,524) (2.78%) City Attorney Wages, Payroll Taxes & Benefits 797,155 824,420 27,265 3.42% Supplies 6.253 6,445 192 3.07% Services & Charges 147,974 152,224 4,250 2.87% Total 951,382 983,089 31.707 3.33% City Services Wages, Payroll Taxes & Benefits 892,626 928,238 35,610 3.99% Supplies 2,500 2,300 (200) (8.00%) Services & Charges 429,440 521,260 91,820 21,38°% Total 1,324.568 1.451.798 127,230 9,61% Public Safety WagesiPayroll TaxesfBenefits 0 0 0 0.00% Supplies 25,200 0 (25,200) (100.00%) Other Services and Charges 203,700 233,700 30,000 14.73% Intergovernmental Services 35,022.348 39,933,309 4.910.961 14,02% Total 35,251,248 40,167,009 4,915,761 13.94% Deputy City manager Wages, Payroll Taxes & Benefits 599,936 628.114 28,178 4.70% Supplies 500 500 0 0,00% Services & Charges 9.790 8,767 (1,0231 (10 45%} Total 610,226 637,381 27,155 4.45% Finance Wages, Payroll Taxes & Benefits 1,434,456 1,481,518 47,062 3.28% Supplies 3,500 5,666 2.166 61.89% Services & Charges 19.200 19,500 300 1.56% Total 1,457,156 1.506.684 49,528 3,40% Human Resources Wages, Payroll Taxes & Benefits 354,207 373,140 18,933 5.35% Supplies 2,200 1,700 (500) (22.73%) Services & Charges 32,710 27,440 (5,270)_ Total 389,117 402,280 13,163 3.38% Information Technotogy Wages, Payroll Taxes & Benefits 444.284 432,003 (12,281) (2.76%) Supplies 500 650 150 30.00% Services & Charges 12,600 13,000 400 3.17% Total 457.384 445,653 (11,731) Facilities Wages, Payroll Taxes & Benefits 539,193 524,416 (14,777) (2.74%) Supplies 128,900 101,900 (27.000) (20.95%) Services & Charges 657,630 769.435 111,805 17.00% Total 1,325,723 1,395,751 70,028 5.28% CITY OF SPOKANE VALLEY, WA 2025 Budget General Fund Department Changes from 2024 to 2025 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 409,432 380,647 (28,785) (7.03%) Community & Public Works - Engineering Wages, Payroll Taxes & Benefits 1,683,456 1,655,184 (28,272) (1,68%) Supplies 36,100 37,450 1,350 3.74% Services & Charges 337,125 328,454 (8,671) (2 57%) Total 2,056,681 2,021,OB8 (35,593) (1.73%) Building 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% 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 761,724 792,160 40.436 5.38% Supplies 5,400 5,400 0 0.00% Services & Charges 451,390 446,790 4,600 1.02% Total 1,208,514 1,244,350 35,836 2,97% Parks & Rec- Admin Wages, Payroll Taxes & Benefits 325,532 311,603 (13,929) (4.28%) Supplies 3,900 2,800 (1,100) (28.21%) Services & Charges 179,750 155,578 (24,172) (13.45%) 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) (0.83%) Services & Charges 2,049,889 2,233,932 184,043 8,98% Total 2,334,165 2,424,043 B9,878 3,85% Parks & Rec- Recreation Wages, Payroll 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 567,200 677,000 109,600 19.36% Total 569,200 677,500 108,300 19.03% Parks & Rec- Senior Center Wages, Payroll Taxes & Benefits 28,007 28,964 957 3.42% 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% CITY OF SPOKANE VALLEY, WA 2026 Budget General Fund Department Changes from 2024 to 2025 Parks & Rec- CenterPlace Wages, Payro4 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) (2.02%) Total 685,212 724,628 39,416 5.75%a General Government Supplies 71,700 72,500 800 1.12% Services & Charges 1,303.400 1,122,650 (180.750) (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 2.58% Transfers out-#204 398,950 401,550 2,600 0.65% Transfers out - #309 160,000 0 (180,000) (100.00%a) Transfers out - #311 Pavement Preservation 1,021,900 0 (1,021,900) (100.00%9) Transfers out -11501 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% Total recurring expenditures 59,461,707 63,236,092 (3,774,385) 6.35% jSurnrhairjW.Cate gory, Wages, Payroll Taxes & Benefits 12,930,439 12,913,330 (17,109) (0.13%) Supplies 463,396 424,824 (38,572) (8.32%) Services & Charges 7,872.012 8,102,279 230,267 2.93% Transfers out - #204 398,950 401,550 2,600 0,65% Transfers out - #309 160,000 0 (160,000) (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 39,933.309 4,910,961 14.02% Intergovernmental Svc 317.440 453,300 135,860 42.80% Capital outlay 15,000 15,000 0 0.00% 59,461,707 63,236,092 3.774,385 6.35% This department accounts for the cost of providing effective elected representation of the citizenry in the governing hotly. The Council makes policy decisions for the City and is accountable to Spokane Valley citizens by making decisions regarding hour resources are allocated, the appropriate levels of service, and establishing goals and policies for the organization. Accomplishments for 2024 • Updated and adopted a 2025 State Legislative Agenda and 2025 Federal Legislative Agenda • Study and significant public input, • agreement, term agreement • Collaborated With Slate 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 goals of 1) having recurring revenue exceed recurring expenditures. Goals for 2026 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 Spokane Valley homelessness. 6) Expand home ownership opportunities so more kx-.al people own homes. Budget Summary 20(21 2022023 2l l�ctuaf A0[uaf . Aatuai dud +�t .. � Bud at : Personnel - FTE Equivalents Mayor 1.0 1.0 1.0 1.0 4.0 Council 6.0 6.0 6.0 6,0 6.0 Total FTEs 7.0 7.0 7.0 TO 7.0 Budget Detail Wages, Payroll Taxes & Benehts $ 282.793 $ 323,194 $ 346,014 $ 368,807 $ 384,411 Supplies 798 1,098 1,013 3,000 1,100 Services & Charges 228,037 280,060 299,761 349,600 368,600 Total Legislative Branch $ 511,628 S 604,352 $ 646,788 $ 721,407 $ 754,1 t 1 City Manager Division This department is accountable to the City Council for the operational results of the organization, effective support of elected officials in achieving their goals, fulfillment of the statutory requirements of the City Manager, implementation or City Council policies, and provision of a communication linkage between citizens, the City Council, City departments, and other government agencies. Accomplishments for2024 • Focused staff efforts on the city's budget priorities of public safety, pavement preservation, transportation and infrastructure, economic development, Housing and Homelessnes, and Communications • Worked to support City Councils 2024 Goals as referened under the Legislative Branch budget. • Presented Council with a balaned 2025 budget which includes General Fund recurring revenues exceeding recurring expenditures and an ending fund balance at least 50% of recurring expenditures. r Collaborated with Federal and State legislators and lobbyists to further the interests of the city. • Developed the 2025 State and Federal Legislative Agendas for Council consideration. + Developed a Continuity of Operations Plan for Council consideration. Goals for 2025 • Provide direction and oversight on staffs work toward accomplishing budget priorites in the areas of public safety, pavement preservation, transportation and infrastructure, and economic development. • Work to support 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 blaance that is 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. Budget summary 20212022� 2024 7. 2t12g AOtu�l ��tual AOtua18>td et �u� et Personnel - FTE Equivalents City Manager 1.0 1.0 1.0 1.0 1.0 C€1y Clerk 1.0 1.0 1.0 1.0 1.0 Deputy City Clerk 1.0 1.0 1.0 1.0 1.0 Administrative Analyst 1.0 0.0 0.0 0.0 0.0 Senior Administrative Analyst 1.0 0.0 0.0 0.0 0.0 Office Assistant 1 0.5 0.5 0.5 0.5 0.5 Executive Assistant (CM) 1.0 1.0 1.0 1.0 1.0 Legislative Coordinator 0.0 1.0 0.0 0.0 0.0 Public Information Officer 1.0 0.0 0.0 0.0 0.0 Total FTEs 7.5 5.5 4.5 4.5 4.5 Budget Detail Wages, Payroll Taxes & Benefits $ 972.256 $ 767,420 $ 698,786 $ 793,974 $ 776,450 Suppiles 6,443 4,099 4,651 6,700 6,000 Services & Charges 45,841 43,233 58,979 82,300 76,000 Nonrecurring expenditures 9,796 4,723 0 0 0 Total City Manager Division $ 1,034,336 $ 809,475 $ 762,416 $ 882,974 $ 858,450 City Attorney Division Accomolishments for 2024 • 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 Gass 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 exampfe, among other things, the City Attorney Office: Assisted in updating form contracts used by the Public Works Division for multiple types of public works projects. Assisted Council to develop conduct standards for Councilmembers and a process to enforce violations thereof. Revised existing administrative policies and procedures as appropriate, • 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 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 strategy to combat human trafficking by enforcing the City code against landowners who lease commercial property to illicit massage businesses. • Obtained dismissal of a W1SHA violation against the City associated with 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 Nall. • Negotiated and drafted several utility, franchise agreements with utility providers. • Provided extensive and ongoing legal advice critical to completing tfansportation infrastructure projects, including but limited to the Pines Grade Separation Project using RAISE funds administered by the Federal Railroad Administration . Assisted departments in ident4fng and purchasing properties having long-term strategic benefit 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. Goals for 2026 • 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: Provide legal advice to Council, the City Manager, and all City departments. Update Council, the City Manager and staff on legal matters germane to the City's interests. Develop processes and/or revise existing processes to attain and maintain legal compliance. Draft and review ordinances and resolutions for Council consideration Coordinate, monitor, and facilitate outside counsel representing the City in litigation. Risk mitigation. 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 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 Council for consideration and adoption. on next r(om pnorAve) Personnel - FTE Equivalents City Attorney Senior Deputy City Attorney Deputy City Attorney Attorney Paralegal Administrative Assistant - Legal Total ETEs Interns Budget Detail Wages, Payroll Taxes & Benefits Supplies Services & Charges Nonrecurring expenditures Total City Attorney Division City Attorney Division Budget Summary 1.0 1.0 1.0 1.0 1.0 0.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 4.0 4.0 5.0 5.0 5.0 2.0 2.0 2.0 2.0 2.0 $ 613,097 $ 575,912 $ 719,096 $ 797,155 $ 824,420 1,354 1,657 2,047 6,253 6,445 82,534 262,044 379,148 147,974 152,224 0 0 0 0 0 $ 696,986 $ 839,613 S 1,100,291 $ 951,382 S 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 provide services and advance City council priorities and goals. Accomplishments for 2024 • Continued to manage and implement 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 sta ff to share unified messaging Goals for 2025 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 a Finalize a Strategic City Communications Plan • Provide regular, timely, dear and accurate information to the community. • Engage community members and provide opportunities to get involved, share their thoughts and inform dty decision -making • Fully implement the communications guideliness so all city communications are unified, creative, professional and recognizable. Budget Summary. Personnel . FTE Equivalents City Services Administrator &0 0.0 1.0 1.0 1.0 Communication Manager 00 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 00 0.0 1.0 1.0 10 Total FTEs 0.0 0.0 5.0 5.0 5,0 Budget Detail Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 688,432 $ 692,628 $ 928,238 Supplies 0 0 2,529 2,600 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 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 Valley Municipal Court Judge for violating laws of the city or state. Animal Control - Spokane County will provide animal control 379,012 services to include licensing, care and treatment of lost of stray animals, and response to potentially dangerous animal confrontations. Non -Departmental Grant expenditures 0 Total Recurring Expenditures 40.167.009 Nonrecurring Expenditures: Public Safety (police vehicle replacements) 910,000 Total Nonrecurring Expenditures 910,000 Total Recurring and Nonrecurring Expenditures $41,077,009 City of Spokane Valley 2026 Budget Public Safety Recurring: Judicial System: District Court Contract $ 1,077,846 $ 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 380,513 398,534 329,993 400,000 456,404 Pretrial Services Contract 159,505 181.059 183,168 188.653 198,736 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 27,07%306 28,731,847 34,243,471 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 0 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 0 Advertising 0 122 0 0 0 GIS Services 0 0 6,698 0 0 Miscellaneous SrvslContingency 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' Settie & Adjust 0 (331,433) 0 0 0 ElectricitylGas 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 61,358 0 0 Taxes and Assessments 795 813 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 2,5W 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 1,667,693 2.460.267 1,908.258 1,841,748 Subtotal Jail System 1,982,271 1,667,693 2,460,267 1.908,258 1,841,748 Other; Animal Control 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 35,251,248 40,167,009 Small 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 34,678 117,947 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 Subtotal Nonrecurring 96,127 181,286 1,859,471 36,000 910,000 Total Public Safety $ 27,669,220 5 30,488,149 $ 35,794,047 $ 35.287,248 $ 41,077,009 cn O A O O 4J C1 x LLI Q1 � C � M 4 O O Cl O N U 4» 13 O 0 4 A G1 U 't3 7 to N CD (V 2 �ou� � 0 'C C C 4i Q U O U 00 � C � O � U ,4 0) u c +� wbq O C9 E o ro U 2 Y c' N co � p to 0 U O O O 0 Q © O O 0 O O C 0 C n O O © 0 O O O O O 0 0 0 O Q O O O 0 0 O O 0 O 0 O 0 p 0 O 0 O 0 O O U1 O VI 0 V7 O un �# m m N ry cti ri to SA to to V? th U/ to The Operations & Administrative Services Department is composed of three divisions, the Deputy City Manager Division, the Finance Division, and the Human Resources 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. Accomplishments for 2024 • 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 for Police, including staffing. Study and develop plan for public safety campus • Assist with new Solid Waste Transfer, Transport, and Disposal Services Contract Goals for 2025 Budget Detail Wages, Payroll Taxes & Benefits $ 240,970 $ 468,133 $ 555.772 $ 599,936 $ 628,114 Supplies 0 103 - 50o 500 Services & Charges 43,718 47,164 46,751 9,790 8,767 Total Deputy City Manager Division $ 284,6B8 $ 515,400 $ 602,5 33 $ 610,226 $ 637,381 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 weft as the Annual Comprehensive Financial Report (ACFR) that is subject to an annual audit by the Washington State Auditor's Office. Accomplishments for 2024 • Completed the implementation of the Enterprise ERP financial system. • Maintained a consistent level of service in payroll, accounts payable, budget development, periodic and annual financial report preparation and information technology services. • Continued to provide adequate training opportunities to allow staff members to remain 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. Goals for 2025 • Continue with the implementation and the operation 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. 8udnet Summary 20l YAYY Y023OY�i 20Yb Actual ' Aeiival. a4etual Budget. �utlgak. 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 Accountant/Budget Analyst 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 2.0 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 & Benefits $ 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 S 1,323,999 S 1,205,027 $ 1,257,908 $ 1,457,156 $ 1.506.684 Human Resources Division Human Resources (HR) is administered through the City Manager. The HR operation provides services in compensation, benefits, training and organizational development, staffing, employee relations, and communications. The Human Resources Office also provides Risk Management services as well as Website and Mobile App design and maintenance Accomplishments for 2024 • Successfufly negotiate a succesor labor agreement to be impiented in 2025. • Implement innovative methods to recruit vacancies in the 0ty. • Implement a new Human Resource Management system to replace current payroll software. • Support employee we€fness by attaining the AWC WeilCity Award for 2024. • Audit City Fleet policy to include the revaluation of City vehicles, • Continue to enhance the Human Resources information on the City's new website. 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 responsible for the design, maintaince and support of the City's data network This division maintain all primary computer applications including the financial management and permitting systems. Accomplishments for2024 • Deploied and supported workorder management software for signal shop, facilities maintenance and IT • Maintained Cybersecurity training program for City staff • Continued with assistance of financial software replacement • Assested in the migration to new Human Capital Management solution s Managed network infrastructure to ensure minimum downtime for computer systems and phones s Developed 2417 Cybersecurity Monitoring solution by selecting the best partner for coverage after hours Goals for 2025 Manage Cybersecurity training program for City Staff • Assist in onboar6ng of Human Capital Management solution • Provide software application support to staff • Maintain network infrastructure to minimize downtime for computer systems and phones • Work thru hardware replacement efficiently to ensure minimal downtime for staff • Collaborate with staff to provide effective solutions while meeting budget goals Budget Summary 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 FTFs 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 Supoies 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 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 Halt facility, the City's Valley Precinct facility, CenterPlace and the Street Maintenance Shop. The Facilities Department is responsible for, among other things, grounds maintenance, janitorial services, lighting, and maintenance of the HVAC and other building systems Accomplishments for 2024 • 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 Facilifies. • Began the implementation of the Clean Building requirements • Pursued grant opportunities to address Clean Building requirements • Addressed maintenance requests for all City facilites timely and efficently. • Managed snow plowing, janitorial, landscaping and other misc contracts Goals for 2025 • Continue to coordinante all maintenance, repairs, and capital replacement activities for all City owned facilities Continue to assist with City Halt repairs Continue to pursue grant opportunities to address Clean Building requirements • Develop an Operation and Maintenance program for CenterPlace, City Hall, and the SVPD Precint s Continue to implement the Clean Building requirements s Continue to address maintenance requests for all City facilites timely and efficentty. s Continue to manage snow piowing, janitorial, landscaping and other misc contracts Bucl etSummary Personnel - FTE Equivalents Maintenance Worker Lead - Faci€sties 0.0 0.8 0.8 0.8 1.0 Building Inspector - Fad9ties 1.0 1.0 1.0 1.0 1,0 Maint Worker -Facilities 0.88 00 0.0 0.0 2,0 Custodian 0.0 4.0 1.0 1.0 10 Total FTEs 1.88 2.8 2.8 2.8 5,0 Budget Detail Wages, Payroll Taxes & Benefits $ 169,672 $ 260,042 $ 288,174 $ 539,193 $ 524,416 Supplies 33,918 36,765 43,896 128,900 101,900 Services & Charges 264,227 400,487 316,302 657,630 769,435 Nonrecurring expenditures 3,655 67,046 _ 107,254 _ 501,000 90,000 Total Adrn'tnlstraWeDivision $ 471,472 $ 764,340 $ 765,626 $ 1,826,723 $ 1,485,751 Public Works The Community and Public Works (CPW) Department is comprised of four divisions: the Administration Division, the Engineering Division, the Street Maintenance Division, and the Building Division. Additonally, the CPW Department includes the Surface & Stormwater Utlity, and Solid Waste Collection. Administration Division The Administrative Division is responsible for the management and direction of the Community & Public Works Department within the City of Spokane Valley. These efforts include setting goals and objectives for the following divisions and services. Engineering Division is responsible for the City's Capital Improvement Program (CIP), Development Engineering, and traffic management and operations. Additionally, the Engineering Division is responsible for managing the City's Surface and Stormwater Utlity (Stormwater Funds #402 & #403). Building_ Division is responsible for managing and monitoring land development, permitting, and code enforcement for all private properties within the City. Street Maintenance & Ooerations Division, provides responsive maintenance and repairs for 1,040 center line miles of City streets. The City of Spokane Valley operates ten City -owned snow plows which are responsible for the clearing of the priority 1 and 2 roads along with selected hillsides (Street Fund #101). Solid Waste Management provides and manages the City's Comprehensive Solid Waste and Moderate Risk Waste Management Plan, including the management of the contracts for solid wase collection and disposal (Fund #106), Accomntishments for 2024 • 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 triter€oval Agreement for reciprocol road and traffic maintenance, and miscellaneous services. • Reviewed and developed a new Intedocal Agreement with the Washington State Department of Transportation (WSDOT) for signal, luminaire, and intelligent transporation system maintenance and operations. Goals for 2025 • 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, with the City Attorney's Office, a comprehensive review of City contracting codes and policies. Budget Summary Personnel - FTE Equivalents Community & Pubic 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 _1109 20,152 66L480 54,795 Total Engineering Division 5 0 $ 294.508 5 339,059 S 409,432 $ 380,647 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 Vafley. Development Engineering_(DE1 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 muftis -faceted transportation systems throughout the City (included in the Street Fund #101), Utilities oversees the City's surface and Stormwater Utility and coordinates other utility issues on behalf of the City as assigned (included in the Stormwater Management Fund #402 ). Accomplishments for 2024 ■ Implemented approved capital projects. • Administered state and federat funds received for capital projects, • Successfully acquired grant funds for many capital projects. • Began utility relocation efforts for Pines Road Grade Separation Project. ■ Advanced the preliminary engineering phase of the Sullivanlfrent Interchange Project, including alternative selection. ■ Pursue opportunities to fund the construction of the Sullivanffrent Interchange Project. • Continue to coordinate regional transportation issues with SRTC, WSDOT, and other agencies. ■ Continue implementation of the enhanced Underground injection Control (UIC) and National Pollution Discharge Elimination System (NPDES) programs. • Continued coordination 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 ensure consistency with City codes. Goals for 2025 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 Sullivanlfrent 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 Departement of Ecology. • Processed record number of 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. on next ,onanuea rrorn pnor page) 041 - En itneerinp Division Budget Summary OA2�2..� At;iu�l Actua ��#u 1 Bud 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 0A0 0.00 CAW liason 0.0 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 - Utility 0.0 0.0 0.0 0.5 0.5 Engineering Tech 1.5 1.5 0.75 0.75 0.75 ' Engineering Tech 11 0.75 0.75 0.6 0.6 0.6 ' Engineering Tech Supervisor 0.0 0.0 0.5 0.5 0.5 MainlConstruction 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 --Prof Mgmi. 1,7 1.7 0.9 0.9 0.9 ' Senior Ptanning Grants Engineer 0.375 0.375 0.0 0.0 0.0 Water Resource Sr. Engineer 1.0 1.0 U 0.0 0.0 Development Senior Dev Engineer 0.0 0.0 0.75 0.75 0.75 MaInllConstruction Inspector 0.0 0.0 1.75 1.75 1 M Water Resource Sr. Engineer 0.0 0.0 1.0 1.0 1.0 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 &Bertefits $ 1,552,400 $ 1,655,389 $ 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 $ 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 Mlh the balance budgeted as a part of Capital Projects Funds, the Street Fund # 101, and the Stormwater Fund #402. Building and Code Enforcement division The Building and Code Enforcement Division is responsible for implementing and enforcing the State Building Code and Spokane Valley Municipal Code as required by state law. The purpose of the Building Codes, as adopted by the State of Washington and City of Spokane Valley, is to promote the health, safety, and welfare of the occupants or users of the building and structures and the general public by requiring minimum performance standard for structural strength, exit systems, stability sanitation, light, ventilation, energy conservation, and fire safety to ensure the City's comply with various codes. The Code Enforcement arm of the division is responsible for enforcing SVMC thoughout the City, primarily on private property. The Code Enforcement Team works directly with property owners in maintaining property to City -adopted standards relating to vegetation, camping, vehicles, trash and rubbish, and structue conditions. Accomplishments for 2024 • 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 Code Enforcement program and public outreach/education • Initiated partnership with regional permitting agencies towards creation of locatfin-house training program for code professionals Coordinated several local in -person educational trainings for code staff • Continued to implement additional mini -training presentations by staff for staff to support mutual understanding of various Divisions' processes. Goals for 2025 • Work with City Clerk staff towards determining process for scanning commercial address files and cataloguing 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 region. • Continue collaboration with police, fire, homeless and housing, and other agencies towards holistically addressing nuisance properties. • Develop method to better track and report data related to staff time dedicated to reinspection, rereview, and reinvestigation of cases. Budget Summary Personnel - FTE Equivalents Building Official 1.0 1.0 1.0 1.0 1.0 Assistant Building Official 1.0 1.0 1.0 1.0 1.0 Development Service Coordinator 10 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 II 1.0 1.0 1.0 1.0 0.0 Office Assistant 1 3.0 2.0 2.0 2.0 20 Administrative Assistant 0,0 0.0 0.0 0.0 1.0 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, Payroti Taxes & Benefits $ 1,965,489 $ 1,557,184 $ 1,636,737 $ 1,861,307 $ 1,787,315 Supplies 23,037 20,584 29,237 41,450 44,450 Services & Charges 353,850 340,190 199,624 382,905 293,720 Total BuMmg Division $ 2,342,376 $ 1,917,958 $ 1,865,598 $ 2,285,662 $ 2,125,485 Economic Development Division The Economic Development Department oversees Geographical Information Systems, Marketing and Communicak ons, Current and Long flange 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. Accomallshments for 2024 Pursued grant opportunities to enhance economic development and tourism strategies. • Facilated 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 deve#opment partners. 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 noticing mailers. • Developed a in-house GIS stormwater billing application to assess fees for commercial and residential properties. • Developed a GIS Application for updating/maintaining 6-year TIP data for Public Works - Planning & Grants employee. • Developed a stormwater structure GIS mobile application for in the field maintenance of existing data, and new data entry. • Developed a GIS field appficaton 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. Goals for 2026 • 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 colfaboration 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 buildout a GIS application for residential stormwater Wing. Utilize GIS to process land capacity analysis data to inform the periodic update and annexation. Continue to buikdut 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. • 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 Flora Rd 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. (continued oo next page) untl o terser iun�aawtatl V��tey ;ptF a�u' 2astr+#9e Economic Development Division Budget Summa 2t}21E;! 2Q22 2023 20M. 20 ctut ` Aictus lctuaF F3ud et "', dud et.. 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 PuNic 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 GiSAnalyst 0.77 0.77 0.77 0,77 0.77 ` Housing & Homeless Services Coordinator 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 $ 792,160 Supplies 1,320 2,569 1,287 5,400 5,400 Services & Charges 317,709 316,323 413,127 451,390 446,790 Nonrecurring Expend€lures 55,577 25,677 165,195 0 0 Total Engineering Division $ 1,036,674 $ 1,057,383 $ 1.262,917 $ 1,208,514 $ 1,244,350 This position is budgeted partially to the Economic Development Division in the General Fund with the balance budgeted as a part of the Stormivafer Fund #402, Plannina 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 Progf am, 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 tend use laws. Accomplishments for 2024 • Collaborated with regfonal 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 cross -training and expansion of training related housing and long-range planning techniques. Continued to process land use development applications in a timely and efficient manner. • Reviewed and update land use processes to ensure they are efficient and streamlined. • Started the periodic review as required by Growth Management Act that is due in 2026. Goals for 2025 • Develop a public engagement plan for the periodic update as required by the Growth Management Act. • 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 scopes of work for the periodic update. • Develop analyses for greenhouse gas and resiliency sub -elements. 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 Associale 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 & Benefds $ 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 Division $ 555,473 $ 735,151 $ 831,968 $ 1,099,133 $ 1,112,227 The Parks and Recreation Department is composed of six divisions including Administration, Maintenance, Recreation, Aquatics, Senior Center, and CenterPlace. The overall goal of the department is to provide quality recreation programs and acquisition, renovation, development, operation and maintenance of parks and maintenance of parks and recreation facilities. Parks Administration Division The Administration Division provides direction and leadership for the Parks and Recreation Department in implementing the goals and objectives of the City Council and facilitates the general upkeep of parks and public areas of the City. Accomntishmenls for 2024 • Implemented new Park Maintenance Contracts (of designated parks, signature parks, trails, and janitorial services + Recruited and trained new Parks Administrative Assistant and migrated financial transactions to new EERP system • Initiated required 6-year update to Parks & Recreation Master Plan • Implemented donation agreement with RAVE Foundation for 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 Goals for 2025 + Continue to manage new Park Maintenance Contracts through Park Operations Coordinator FTE + Complete required 6-year update to Parks & 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 Flora Property cross-country 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 Personnel - FTE Equivalents Parks & Recreation Director Administrative Assistant Total FTEs Budget Summary ! 2d2� .43 2ft 2026 Actual. Actual Actua! 8ud9 et Budget 1.0 1.0 1.0 1.0 1,0 1.0 2.0 2.0 2.0 1.0 1.0 1_0 1.0 2.0 2.0 Budget Detail Wages, Payroll Taxes & Benerits $ 278,378 $ 274,893 $ 287,849 $ 325,532 $ 311,603 Supplies 3,531 3,336 3,207 3,900 2,800 Services & Charges 24,609 62,370 90,908 179,750 155,578 Total Parks Administration Division $ 306,518 $ 340,599 $ 381,964 $ 509,182 $ 469,981 Budget Detail Wages, Payroll Taxes & Benefts S 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 $ 2,334,165 $ 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 Park system. Accomplishments for 2024 Published annual Recreation Gu€des and distributed through new channels by working with the Inlander Continued to offer free summer meal program and library partnership and expand to Balfour Park Continued to foster relationshiops with community partners and sponsors of recreation programs Work with Spokane Indians Youth Baseball to expand programming and increase field usage at three city parks Enhanced annual Arbor Day Celebration at Mira beau Park and planted trees on Appleway Trail Held and expanded the Winter Market at CenterPlace in December Enhanced summer day camp staff training to include special needs accommodation plans Goals for 2025 Publish annual Recreation Guides and work with Communications team to enhance city branding Continue to offer free summer meal program and library partnership and expand to newly finished Balfour Park Continue to foster relationshiops with community partners and expand sponsorships of recreaion programs Work with local businesses to sponsor and facilitate additional recreation classes Continue to enhance annual Arbor Day Celebration with a focuse on planting trees Continue to exapnd the Winter Market community event in December Enhance summer day camp staff training to include youth mental health awareness and skillsets Budget Surn mary Personnel - FTB Equivalents Recreation Coordinator Recreation Specialist Recreation Coordinator Budget Detail Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Recreation Division 2021 20�2 2023 209 2020 l� ttl8f Acival" Actual utl et 8ffd of 1.0 1.0 1.0 1.0 1.0 0.6 0.6 0.6 0.6 0.6 1.6 1.6 1.6 1.6 1.6 $ 165,498 $ 190,939 $ 206,665 $ 249,922 $ 260,982 3,283 9,527 8,507 16,600 19,000 14,587 62,484 58,473 83,425 81,253 $ 183,368 $ 262,950 $ 273,645 $ 349,947 $ 361,235 Aauatics_Division The City of Spokane Valley owns three pools: Park Road Poo$, Terrace View Pool, and Valley Mission Pool. Services include open swim, swim lessons, swim team and facility rentals In addition, the Qty leases a portion of Valley Mission Park to Splashdown Inc. for a water park. The City currently is contracting with the YMCA for all aquatic activities within the City. The YMCA provides the lifeguards and maintains the pools during the season. Accomplishments for 2024 Continued to run aquatic programs at full capacity. • Expanded partnership with community sponsors to offer free swim sessions every Friday at all three poufs • Continued to partner with Spokane Parks Foundation to offer swim lesson and swim team scholarships • Expanded Paws in the Pool Event to include local dog -related vendors • Continued to enhance and monitor pool facilities for operational efficiency Renewed contract with YMCA far management and operation of outdoor City Pools Goals for 2025 • Continue to run aquatic programs at full capacity • Continue to partner with community sponsors to offer free swim sessions every Friday at all three pools Continue to partner with Spokane Parks Foundation to offer swim lesson and swim team scholarships • Continue to expand popular Paws in the Poo! Event to include additional dog -related vendors • Continue to enhance and monitor pool facilities for operational efficiency • Increase swim lesson participation through promotional marketing and expanded offerings Budget xnx- ; xnxz xnxa �� zo2�n Acluai Aelual Actual Btid etuf el . Budget detail Supptfes $ 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 Valley Senior Center in 2003. Accomplishments for 2024 Continued to work with the SVSCA Board and Recreation Staff to track utilization and assist with room scheduling. Assisted in planning and coordinating the annual senior resource fair with local vendors and service providers. • Continued to coordinate health and wellness through SCC ACT 2 programs for Senior Center members • Continued to attend SVSCA Board Meetings to maintain a working relationship with the CenterPlace and the City. Goals for 2025 Continue to work with the SVSCA Board and Recreation Staff to track utilization and assist with room scheduling. • Assist in planning and coordinating an annual senior resource fair with local vendors and service providers. + Continue to coordinate health and wellness through SCC ACT 2 programs for Senior Center members + Continue to attend SVSCA Board Meetings to maintain a working relationship with the CenterPiace and the City. Budget Summary CenterPlace Division Construction of Mirabeau Point CenterPlace began in late 2003 and was completed mid -year 2005, The project represented the culmination of eight years of planning and fundraising by Mirabeau Point Ino. and the joint involvement of the City and Spokane County. The approximately 54,000 square foot facility houses the City of Spokane Valley Senior Center, a great room/banquet facility, numerous meeting rooms, multi -purpose rooms and a high tech lecture hall. The facility combines with Mlfabeau Meadows Parks and Mfrabeau Springs to form a regional focal point for Northeastern Washington and Northern Idaho. Accomplishments for 2024 Updated furnishing and floor coverings in facility rooms • Contracted with marketing firm to develop enhanced marketing materials for facility Purchased additional audio visual equipment to enhance customers' meeting experience • Selected and ordered 800 banquet chairs to replace existing chairs that have begun to decline • Upgaded/replaeed Great Room window shades for better functionality and aesthetic • Increased revenues and cost -recovery through targeted marketing and adherence to fiscal policies Goals for 2025 • Collaborate with Economic development Department to enhance facility marketing and event recruitment • Refresh audio system in Great Room - add rear speakers, audio output for streaming, replace outdoor speakers • Work with Facilities Department to implement energy efficiency upgrades for compliance with Clean Buildings Act • Host the Spokane Valley Famers Market on the West Lawn Plaza on Fridays from June through September « Continue to increase revenues and expand reservations and utilization of facility space Budget Summary Personnel - FTE Equivalents Cenierplace 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 I 1.0 1.0 1.0 1.0 1.0 Office Assistant I 0.0 1.0 1.0 1.0 1.0 Part Time Office Assistant 0.0 0.0 0.0 0.0 00 Maintenance Worker -Facilities 2.0 1.84 1.84 0.0 0.0 Total FTEs 5.0 4.84 4.84 300 3.00 Budget Detail Wages, Payroil 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 75,538 175,000 0 Total CenterPlace Division $ 741,429 $ 874,497 $ 1,087,371 $ 860,212 $ 724,628 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 Hail bond payments; information technology equipment and services; capital costs that benefit more than one departmen€; support of agencies external to the City that provide social service programs and economfc development services; and transfers to other City funds for property/casualty insurance premiums (Fund 0502), park capital prc}ects (fund #309) and the pavement preservation program (Fund #311). Budget Summary i4ttual. A�Ipa1 .. fftLltuatl ;bud @E Suoolles Employee RecogniWn-Operabng Suppkes $ 725 $ 1.694 $ 3.102 $ 3.500 $ 3,500 MiscellaneousSuppkes 2.357 2,645 2,843 0 2,500 Vehicle Maintenance Supplies 152 908 613 1.000 1,000 Small Tools & Mmor Equipment 1.670 5,504 9,942 7,000 7,000 Security Hardware - Non Capital 152 13,562 3.930 22.000 22,000 NaWD6( 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 Cap3al 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 SuWes 1,732 4,907 3,550 3.700 1,000 81,229 85,697 62,367 71.700 72,500 Accounting & Auditing 117.493 77,459 138.580 120,000 130.000 Advertsing 0 667 0 0 0 Alcohol Treatment: Liquor Exa w Tax 10,412 14,777 15,01[9 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 Passttuough Costs 803 387 536 1,000 1,000 Desktop Software/Subsaiption Mainl 0 0 55.847 44.000 61,000 Equ6p Repax & Maint-Hardware Support 306 3,673 55 0 0 Equipment Rental 3,889 3,869 2,869 4,000 4,000 General Operating Leases, Computer 62,179 22,125 81.066 60.500 85,000 Hosted Software as a Service 0 0 156.471 252,000 254,000 Interest 0 459 0 0 0 Interfund Vehicle Lease 500 500 3,000 31300 3,300 IntemetSerice 9,750 1,558 2.458 0 0 Internet SeNoe 0 8.319 7,926 11,100 11,1DO 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 Misceaaneous Services 2,344 2.264 5,631 5,000 5,000 Network Hardware SubsaiptionrMaint 0 0 19,071 22,800 23,500 Network Infrastucture Access 5,210 5A21 6,992 6,600 6,600 Network Infrastructure Access -SCRAPS 1,199 1,218 1.133 1,200 1,200 Network Infrastructure M&nlenance 14,604 8,248 0 0 0 NehvcrkSoftware Subscnptionlllaint 0 0 5,413 600 600 Outskle Agencies- Social Svc & Econ. Dev_ 171,872 140,552 193,238 200,000 0 Postage 55 714 18 1,000 t,000 Printing & Binding 1,587 0 0 500 500 Professional Serr,ces 0 0 14,594 0 0 ProfessionalServ,ces- MiscStudias 109,802 94,000 22,250 243.000 210,250 Security Hardware SubscriphonrMaint 0 0 12,028 18,500 19,800 Security Infrastructure Maintenance 0 154 0 0 0 Security Software SubscriptoniMaint 0 0 24,557 49,200 30,200 Server Hardware SubscripilonlMaint 0 0 5,303 4,600 18,000 Server Software SubscnptlonWaint 0 0 110.312 91,300 110,800 Sewer 0 504 432 0 0 Software Licenses & Maintenance 81,9t7 146,094 0 0 0 Telephone Service 24,485 37.756 9,763 12,600 12.600 S 634,559 $ 591,459 $ 914,903 $ 1,290,700 $ 1,108,950 Election Costs Voter Registration Taxes and assessments Spokane County Air Pollution Authority Computer Hardware - Capital Land Acquisifian Lease Asset Lease Prmcipal Lease Interest Interest and Other Debt SW.ce Costs Transfer out - #204 (Cky HaV bond payment) Transfer out - #309 (park capital projects) Transfer out - #311 (paremenf preserva&ro ) Transfer out -#501 (CersferPlace k!'lchen reserve) Transfer out - #501 (1T CapAral equp reserve) Transfer out - #502 (nsk management/ Transfer out - #503 (Pi•bf>e Safety Equip RWac) Subtotal Recureing Expenditures IT capita# replacement Computer Hardware - Capital Computer Somme - Capital Bud�e1 Summary A"GNat /ieai.. r Ae[leal `.: Buck eE 1U gswE $ 145,911 $ 0 $ t22,554 $ 0 S 123,000 85,815 97,033 91,732 100.000 100,000 12,D20 12,020 12.951 12.100 13,000 150,830 t48,194 193,276 217.440 230.300 394,576 257.247 420,513 329.540 466.300 {63) 50,495 0 15,000 15.000 27,397 186,000 0 0 0 0 48,494 0 0 0 27,334 284,989 0 15,000 15,000 0 43,820 0 0 0 0 4,002 0 0 0 600 1,200 700 6D0 700 600 49,022 700 600 700 401,500 401,400 401,150 398,950 401,550 160,000 160,000 160,000 160,000 0 991,843 1,00t,800 1,011,800 1,021,900 0 36,600 0 0 0 0 0 0 0 %,500 92.500 425,000 450,000 600,D00 700,000 900,000 0 0 0 473,722 0 2,014,943 2,013.200 2.172,950 2,841,072 1,394.050 S 3,153,241 $ 3,281.614 S 3,57t,523 S 4,548,612 S 3,057,500 0 7,906 33.830 152,500 50,000 115.986 86,532 12,992 0 0 0 30,425 417.329 550,000 0 115,9m 124,863 464.151 702,500 50,000 Professional Services 0 0 12B,574 0 0 ProfessionalServ.ces- EconbevGrants 0 0 785,714 0 0 Professional Services- Sodal Services 0 0 4,000,000 0 0 Professorial Services - H&H Grants 0 0 947,72E 0 0 Professional Services - ChMren Samces 0 0 157,381 0 0 Professional Senrces - Aging Services 0 0 2,447 0 0 CLFR Expenditures 37,141 43.514 110,375 3,131,000 0 37,t41 43,514 6,132,219 3,131,000 0 Transfer out -#101 2,552,600 3,084,919 3,530,048 3,2C0,423 0 Transfer out -4122 364,440 89.805 5001000 0 0 Transfer out -#309 (Park Capital) 18,813 145 0 0 a Transfer out -#312(CaptalReserve) 11,126,343 3.593.000 5,358.054 0 0 Transfer out- #501 (ERBR - Parks Vehicles) 0 0 0 $5,000 0 Transfer out - #503 (Pub Safety Equip Repl) 0 0 0 1,000,000 473,722 14,062,196 6,767,869 T,388,102 4,285,423 473.722 ITotal Nonrecurring Expenditures 14.215,323 8,936,246 15,984,472 8,118,923 623.722 ITotalGovernmentatDlvislon 517,368,564 $10,2t7,860 $19.555,995 $12,667,535 $ 3,581.222 101 -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 troth 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. Accomplishments for 2024 • Monitored of Automated Traffic Signal Performance Measures (ASTMs) for the 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 prefects, 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. + Work with other departments in developing a city-wide, comprehensive Asset Management Program, which 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 reciprocoi 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 transporation system maintenance and operations. Goals for 2025 • Continue on -going roadway and bridge maintenance and repairs. + Implement ATSPMs across a wider range of the signal network using existing software. + Continue annual roadway maintenance and repair efforts. • Continue winter operations. + Continue seeking funding opportunities for the entire Pavement Management Program. + Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will include transportation maintenance and operations facilities. Budget Summary 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 II 0.25 0.25 0.25 0.90 0.90 Mai ntenartcelConstruction 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 Stomrwaler 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 (continued to next page) • These positions are budgeted partially to the Street Fund wilt) the balance budgeted as a part of the General Fund, Capital Protects Funds, and the SlomnvaterFund #40Z Budget Summary Revenues Utility Tax $ 1,033,915 $ 1,003,537 $ 960,872 $ 900,000 $ 900,000 Motor Vehicle Fuel Tax 1,904,926 1,951,437 1,969,114 1,950,700 1,969,700 Multimodal Transportation Revenue 132,334 137,638 139,065 137,500 138,200 Right -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 #nveslment Earnings 555 12,416 122,690 10,000 10,000 Miscellaneous 222,890 425,162 13,212 10,000 10,000 Transfer in-#111 0 0 0 1,392,500 2,785,000 Total revenues 3,406,927 3,631,842 5,480,994 6,200,700 7,612,900 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 - #311 0 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, Payroll Taxes & Benefits 1,129, 580 1,331,894 1,654,514 1,901,701 1,875,610 Supplies 139,886 142,980 198,075 149, 500 152,500 Seances&Charges 2,553,702 2,602.753 2,613,811 2,105,825 1,891,787 Maintenance Shop - Euclid 0 23.527 23,957 24,550 30,322 Winter Operation 900,233 1,650,087 1,007,131 1,564,464 1,053,299 Bridge replacement program 48,424 42,926 64,789 68,750 68,000 Local Access Streets 0 0 2,212,183 1,579,560 0 Traffice Operations 129,860 144,256 147,671 894,365 1,177, 367 Intergovernmental Services 928,557 1,048,274 720,198 775,000 745,000 Interfund Vehicle Lease -#501 (non -plow) 10,250 10,250 27,750 41,950 71,200 Interfund Vehicle Lease- #501 (plow replace) 60,500 275,000 275,000 300,000 300,000 Total Recurring Activity 5,749,858 7,271,947 8,945,079 9,405,665 7,365,085 Nonrecurring Expenditures Capital Outlays and Interfund Payments for Service Small Tools & Minor Equipment 0 4,356 17,597 0 0 Repairs & Maintenance 13,079 0 8,168 0 0 Furniture & Equipment 0 0 0 0 0 Traffic control improvements 9,406 0 0 0 0 Heavy Duty Machinery & Equipment 0 0 56,829 0 0 RW - Land improvements 0 0 0 0 0 Capital Equipment (Reel. Programs) 17,228 35,409 55,130 225,000 135,000 Bridge Replacement Program 0 0 0 25,000 0 Traffic Signal Program Tools & Equipment 0 0 0 57,375 0 Traffic Signal Program Office Furniture 0 0 0 14,000 0 Generator for Maintenance Shop (112 cosh 0 13,144 0 0 0 Transfers out - #311 0 0 1,372,761 0 0 Transfers out - #501 (Bucket Tnrck1V&Nd9s signal; 0 0 70,568 205,000 0 Local Street Program 0 0 6,881 0 1,750,000 Total Nonrecurring expenditures 39,713 52,909 1,587,934 526,375 1,885,000 Revenues over (under) expend1ures 397,002 162,905 3,286,302 (530,917) 112,815 Beginning fund balance 759.299 1,156,301 1,319,206 4,605,508 4,068,681 Ending fund balance $ 1,156.301 $ 1,319,206 $ 4,605,508 $ 4,068,681 $ 4,181,496 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 trails 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 xaz� saz� ;�aogo:� Actual III. 'I Ac>;eraI . era Revenues Motor Vehicle Fuel (Gas) Tax $ 8,022 $ 8,230 S 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 Transfers out- #309 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 0 0 0 0 0 0 8,043 8,810 21,515 29,558 $ 29,558 $ 38,368 0 0 0 10,252 9,200 10,300 38,368 48,620 57,820 $ 48,620 $ 57,820 $ 68,120 The Hotel/Motel Tax - Tourism Facilities Fund accounts for the receipt and expenditure of a special excise tax of 1.3% on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for capital expenditures for acquiring, constructing, making improvements to or other related capital expenditures for large sporting venues, or venues for tourism -related facilities, which facilities generate overnight guests at lodging facilities subject to the taxes imposed. Sudaet Summary 2021C 012-2024O4 Actual: !Actual. Actual Nt<gflt. Revenues HotetlMotel Tax $ 481,320 $ 591,849 $ 588,685 $ 600,000 $ 590,000 Investment Interest 2,617 82,662 234,242 80,000 200,000 Transfers in-N105 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 13,016 4,400,OW 0 Tourism Promotion 0 0 2,000,000 0 0 CapitalOullay 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 $ 2018390 $ 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 faciPties, and marketing of special events and festivals designed to attract tourists Budget Summary 20P (iz 20 i 20 . �4 Actual Actual Actdud t ual Sud flt e.. Revenues Hotel/Motel 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 - ft0ol 9,515 12,982 14,155 30,000 30,000 Transfers out -d104 1,201,684 273,000 515,198 793,575 0 Total expenditures 1,379,049 570,686 939,055 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 Ending fund balance $ 165,000 $ 507,419 $ 600,231 $ 2287o31 $ 225,031 In 2003, the City of Spokane Valley entered into an intedocal agreement with the City of Spokane and Spokane County to join the existing Spokane Regional Solid Waste Management System for a period of eight years. In 2011, that agreement was extended through November 16, 2014. Committed to ensuring Spokane Valley citizens are provided with solid waste services that are affordable, sustainable, and environmentally responsible, in June 2014 the City of Spokane Valley opted to contract for solid waste transfer, transport and disposal services with Sunshine Recyclers, Inc. Services provided under the contract were effective November 17, 2014, and continue for a period of ten years with options for two three-year extensions. Terms of the contract require Sunshine to pay the City an annual administrative fee of $125,000 that will be used by the City to offset contract administrative costs and solid waste management within the city, including solid waste public educational efforts. The contract also provides that a road maintenance fee will be paid by Sunshine at the rate of $1 per ton for each ton in excess of 45,500 tons in a single contract year. Payments will be made to the City by March 31 of the year following the calendar year being measured. In June 2017, the City entered a contract with Waste Management for the collection of garbage, recyciabies, 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 #001 funded various studies and fees related to the solid waste program and transferred $60,000 to the Solid Waste Fund #106 for the purpose of providing information materials and marketing necessary to inform residents and businesses of the change in solid waste transfer, transport and disposal. The total amount paid out of the General Fund for these expenditures was $202,121. Beginning in 2015 the Solid Waste Fund will reimburse the General Fund for these costs over a 5-year period, which equated to an annual payment of $40,425 in the years 2016 through 2018, and a final payment of $40,422 in 2019. Budget Summary 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 Investment interest 1,481 43,191 91,696 40,000 70,000 Total revenues 1,994,310 2,299,152 367,868 290,000 320,000 Expenditures Education 8 Contract Administration 43,203 62,757 301,877 290,000 119,289 Transfers out -4001 0 0 0 0 0 Transfers out -4101 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 2,164,806 290,000 119.289 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 $ 1,140.119 $ 2,991,574 $ 1,194,636 $ 1,194,636 $ 1,395,347 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 We of the franchise. Capital contributions ooliected 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 five and through subsequent reviews via digital recordings available on the City's website, Bud et Summary 2p21 2(122 fit 1 to Mi ctuat. Actu .. u,oat - uii ei Revenues Comcast PEG contribution $ 71,252 $ 64.640 $ 56,294 $ 63,000 $ 55,000 Investment interest 160 3,247 t0,249 3,000 5,000 Total revenues 71,412 67,887 66,543 66,000 60,000 Expenditures PEG Resmbursement -CMTV 38,519 0 38,964 39,500 39,500 Capital Outlay 48,771 0 23,450 33,500 33,500 Total expenditures 87,290 0 62,414 73,000 73,000 Revenues over (under) expend1ures (15,878) 67,887 4,129 (7,000) (13,000) Beginning fund balance 181,773 165,895 233,782 237,911 230,911 Ending fund balance $ 165,895 $ 233,782 $ 237,911 $ 230,911 $ 217,911 In the year 2020, the Council authorized the City to collect the affordable and supportive sales tax, which is a rebate of the State sales tax to cities and counties. The amount received by the City is up to 0.0146% of the taxable retail sales within the City capped at the 2019 fiscal year taxable retail sales. The Department of Revenue has estimated this capped distribution to be $200,000 for the City. The City will receive these revenues for 20 years, and the revenues may only be used to support affordable housing within the City or for rental assistance as outlined in RCW 82 14.540. Budget Summary 2{F21 xg22 2tt23 Odge"t 8u eft, AdtuaE Actu l Adpoll ISti Revenues Affordable 8 Supportive Housing Sales Tax $ 215,089 $ 202,181 $ 193,105 $ 200,000 $ 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 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 0 0 0 0 0 0 0 0 0 0 215,294 210,242 223,063 208,000 215,1300 152,033 367.327 577,569 800,632 1,008,632 $ 367,327 $ 577,569 $ 800,632 $ 1,008,632 $ 1,223,632 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 S 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 1,581,000 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 Counclt's intent to operate a local homeless and housing program, and assume collection of available document recording fees for this purpose. As part of operating a homeless and housing program, the City first needed to form a Homeless Housing Task Force and adopt a five-year homeless housing action plan that identifies how the City will work to eliminate homelessness consistent with the Stale'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. Bud aet 5ummary 201 2422 20234 �4 20b 1CtUat coral �dctuaE 8u et 8udo , Revenues Recording Fees $ 0 5 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 (64.000) Beginning fund balance 0 0 0 126,547 126,547 Ending fund batance $ 0 5 0 $ 126,547 $ 126,547 $ 72,547 Expenditures Transfer out-ff101 0 0 0 1,392,500 2,785,000 Total expenditures 0 0 0 1,392,500 2,7B5,000 Revenues over (under) expenditures 0 0 0 0 0 Beginning fund balance 0 0 0 0 0 Ending fund balance $ $ - $ - $ - $ The CentefPlace Operating Reserve Fund was established as a result of a covenant related to the issuance of limited tax general oNigation 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 xaxq �a� xax� xa A� , za ctu�l� Acluaf Actuat Bud et Bud 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 (under) expenditures 0 0 0 0 0 Beginning fund balance 300,000 300,000 300,000 300,000 300,000 Ending fund balance $ 300,000 $ 300,000 $ 300,000 $ 300,000 S 300,000 The City has committed to maintaining an ending fund balance in the General Fund of at least 50% of recurring expenditures which is equivalent to 6-months of operations. The Service Level Stabilization Reserve Fund serves as an emergency source of temporary financing to the General Fund in the event a downturn in the local economy resulted in a reduction of revenues that would otherwise compromise either the General Fund's minimum 50% reserve balance or historical levels of service. If an event such as a downturn in the economy resulted in the General Fund reserves dropping below 50% of recurring expenditures, then the Service Level Stabilization Reserve Fund could be drawn against 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. BudgetSummary 4107Oux ��p3 tilgQt0?>3 Actual:., kct el act al �3� 8t3d��t :';'. Revenues Investment Interest S 0 $ 0 $ 151,854 S 288,000 $ 288,000 Transfers in 0 0 0 0 0 Total revenues 0 0 151,854 288,000 288,000 Expenditures Opefation s Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 4 0 5,500,000 $ 5,500,000 0 0 5,500,000 $ 5,500,000 151,854 288,000 288,000 5,500,000 5,651,854 5,939,854 $ 5,651,854 $ 5,939,854 S 6,227,854 The Winter Weather Reserve Fund was established through Ordinance No. 05-018 to provide an emergency reserve for use during unusually harsh winters and storms where the Street Fund #101 budget and fund balance are inadequate to accommodate the amount of related street maintenance, including but not limited to snow plowing, sanding, and deic#ng, 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 Summarx 202 Aetual ABtuel Actual S dge#. Buttget Revenues Investment Interest $ 209 S 7,088 $ 16,788 S 6,000 5 15,000 Transfers in - 4001 364.440 89,805 500,000 0 0 Total revenues 364,649 96,893 516,788 6,000 15,000 Expenditures Transfer out-#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 S 434,887 $ 31,780 5 548,568 $ 5068 S 69,568 This fund is used to account for the accumulation of resources for, and the payment of limited tax general obllgation (LTGO) bonds also referred to as counciimanic or non -voted bonds When LTGO bonds are issued the City irrevocably pledges the full faith, credit and resources necessary to make timely payments of principal and interest, within constitutional and statutory limitations pertaining to non -voted general obligations. In 2003 the City issued $9,430,000 in LTGO bonds, the proceeds of which were used to finance both the construction of CenterPlace and road and street improvements surrounding the facility. In 2014 the City refunded the LTGO bonds in order to take advantage of lower interest rates which resulted in a reduction in subsequent annual bond payments (much like refinancing a home mortgage). At the completion of the bond refunding there remained $7,035,000 of LTGO bonds Of this total: • $5,650,000 remained on the original debt used towards the construction of CenterPlace. These bonds will be paid off in annual installments over the 20-year period ending December 1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public Facilities District. At January 1, 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 distributions from the 1st and 2nd quarter percent real estate excise tax (Funds #301 and #302). This debt was completely liquidated during 2023. In 2016 the City issued $7,275,000 in LTGO bonds, the proceeds of which will be used to finance the construction of a new City Hall building along with $6.3 million of City cash that has been set aside for this purpose. These bonds will be paid off in annual installments over the 30-year period ending December 1, 2045. Annual debt service payments on these bonds are provided by transfers in from the General Fund. At January 1, 2025, the outstanding balance on the bond issue will be $5,860,000. Budget Summary Revenues Spokane Public Facilities District $ 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 Total revenues 1,043,850 1,064,800 1,089,550 950,550 970,950 Expenditures Debt Service Payment - CenterPlace 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 -CJyHalllt,TGO'16 401,500 401,400 401,150 398,950 401,550 Totalexpenditufes 1,043,850 1,064,800 1,089,550 950,550 970,950 Revenues over (usrdef) expenditures 0 0 0 0 0 Beginnirxb fund balance 0 0 0 0 0 Ending fund balance $ 0 $ 0 $ 0 $ 0 $ 0 This fund is used to account for the collection and expenditures of the first one -quarter of one -percent real estate excise tax (REET 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. Budget Summary. Actual At:Eal.. :�#ctulgl H;udp�t..: utl at..`' Revenues REET 1 -Taxes 5 3,109.113 3 2,790,020 $ 1,678,860 $ 1,500,000 $ 1,500,000 Investment Interest 2,828 96,965 274,630 90,000 200,000 Total revenues 3,111,941 2,886.985 1.953.490 1,590,000 1,700,000 Expenditures Transfers out-#204 80,775 81,100 80,600 0 0 Transfers out - H303 293.208 899,463 499,950 897,312 356,000 Transfers out -4311(pavement preservation) 827,278 550.242 827,278 1,170,350 1,372,150 Transfers out - #314 0 0 0 801 0 Total expenditures 1,201,261 1,530,805 1,407,828 2,068,463 1,728,150 Revenues over (under) expenditures 1,910,680 1,356,180 545,662 (478,463) (28,150) Beginning fund balance 2,048,068 3,958,748 5,314,928 5,860,590 5,382,127 Ending fund balance $ 3,958,748 $ 5,314,928 $ 5,860,590 $ 5,382,127 $ 5,353,977 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 Growth Management Act and may only be expended for purposes identified in the capital facilities plan element of their comprehensive plan. ROW 82 46.035(5) defines "capital projects" as: public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems, traffic signals, bridges, domestic water systems, storm and sanitary sewer systems, and planning, construction, reconstruction, repair, rehata nation, or improvement of parks, Noteworthy here is that acquisition of land for parks is not a permitted use of RENT 2 receipts, although it is a permitted use for street, water and sewer projects. Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted for in Street Capital Projects Fund #303 and the Pavement Preservation Fund #311. Revenues REET 2 - Taxes Investment Interest Total revenues Budget Summary $ 3,109,113 $ 2,790,020 $ 1,678,860 $ 1,500,000 $ 1,500,000 5,137 117,020 305,243 100,000 275,000 3,114,250 2,907,040 1,984,103 1,600,000 1,775,000 Expenditures Transfers out - #204 80,775 81,100 80,600 0 0 Transfers out-#303 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 (pavernentpreservatton) 827,279 914,900 827,279 1,170,350 1,372,150 Transfers out - 0$314 660,516 0 0 329,323 30,500 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 $ 5278630 $ 4,585,809 $ 4,468,859 The Street Capital Projects Fund accounts for monies used to finance street construction and reconstruction projects adapted in the City's 6-year Transportation Improvement Plan (TIP). Revenues to finance the projects comes from a combination of State and Federal Grants, which typically cover upwards of 80% of projects costs, with the City match portion coming from transfers from the REET 1 Capital Projects Fund #301, REET 2 Capital Projects Fund #302, and sometimes Stormwater Management Fund #402. 292 293 10 13 18 Budqet Summary Revenues Grant Proceeds $ 4,174,243 $ 4,235,813 $ 6,038,450 $ 7,368,896 $ 4,480,512 DeveloperContritxrtion 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 - #001 0 0 51,372 0 0 Transfers in - #106 0 110,746 0 0 0 Transfers in - 9301 293,208 899,463 499,950 897,312 356,000 Transfers in-N302 1,401,744 226,701 2,061,340 793,148 483,300 Transfers in - 0312 0 0 42,017 0 200,000 Transfers in - #312 - Barker Corridor (87,442) 1,204 522,429 0 0 Transfers in - #312 - School Beacons 0 112,683 1,223 0 0 Total revenues 7,053,730 6,451,629 9,503,570 9,868,486 6,488,645 Expenditures SpraguetBarkef Intersection Improvement 159,026 2,219,922 19,580 0 0 SullivardWellesleylntersection 92,731 499,154 282,254 0 0 N. Sullivan Corridor ITS Projects 2,150 0 0 0 0 Barker Rd Widening - River to Euclid 1,679,017 8,915 31,983 0 0 Mullen preservation: Broadway -Mission 508,213 0 0 0 0 2018 CSS Citywide Reflective Signal SP 8,144 382 0 0 0 Citywide Reflective Signal Post Panels 3,169 2,990 0 0 0 Argonne Rd Concrete Pvmt Indiana to Mont 2,205.438 8,876 2,035 0 0 Pines & Mission Intersection Improvement 63,816 165,800 229,490 1,599,256 20,000 Park & Mission Intersection Improvement 360,002 0 0 0 0 S. Conklin Sidewalk 162 0 0 0 0 Sullivan Rd Qvercrossing UP RR Deck Rapt 241,954 820 0 0 0 Barker RdfUnion Padfic Crossing 61,642 323,334 3,506,982 50,000 1,060,845 Wilbur Sidewalk - Boone to Mission 46,916 862,358 12,034 0 0 Sullivan Preservation - Sprague to 8th 13,537 117,485 797,756 5,000 0 Argonne Corridor Improvement- North of Knox 1,916 0 0 19.608 21,500 Evergreen Road Preservation 258,659 0 0 0 0 2020 Citywide Retroreflective Post Plates 5,639 23,660 30,601 0 126,200 Sprague Stormwater & Crossing Project 0 4,343 51,372 2,365,0130 0 .................... fconlinved to next page) F urt+ 3 8t�eek �- Capita4rclj%Fltn(i 9pakane Va![y �q�B u�tge (continued from previous page) i N' 203 2024OZSi Expenditures, continued Alta[ A4uatl. A�Civaiudge a.at 329 Barker Rd Imp -City Limits to Appleway 109,443 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 Ave Preservation 0 309,494 3,363 0 0 335 Mission Ave over Evergreens deck Repair 0 19,502 320,960 0 0 340 Sth Ave Sidewalk - Coleman to 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 Baldwin 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 Inlersection 0 4,455 1,863,610 410,134 0 348 Barker Road tmprovemenls- 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 Roast 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 - 8th to 12th 0 0 0 0 252,000 367 Subarea Transportatiors Plan 0 0 0 0 200,000 Argonne Bridge 0 0 0 675,000 720,000 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 Reveaues over (under) expendtlures 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 fundbaiance $ 1,192,615 $ 1,943,151 5 1,969355 $ 1,969,355 $ 1,969,365 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 4312, which have been applied towards various sections of the Applaway Trail project and improvements at Balfour Park. Budget summary Revenues Grant Proceeds Developer Conlribution Transfers in - 0001 Transfers in - 4302 Transfers in - #310 Transfers in - #312 Investment Interest Total revenues Expenditures 268 Appleway Trail (Eve(green to Surlivan) 304 CenterPlace west lawn improvements - Ph. 2 305 CenterPlace roof 314 Balfour Park frontage improvements 315 Brains Park improvements 2020 316 Batrour Park improvements - Ph 1 328 SuNvan Park Waterline 337 Reprogram Great Room AN System 338 Spokane Valley River Loop Trail Greenacfes 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 0 316,951 0 0 0 0 79,136 148,357 48,478 0 0 0 0 0 200,000 1,861,761 1,515,899 457,385 4,872,412 752,000 1,861,761 (57,321) 159,047 161,158 (45,701) 0 75,575 18,254 177,301 338,459 292,758 5 18,254 S 177,301 $ 338,459 $ 292,758 $ 292,758 The Civic Building Capitai Projects Fund was initially set-up to accumulate resources to ultimately acquire or construct a City Halt building. The initial sources of revenue to set-up the fund reserves were transfers from the General Fund during 2005 through 2007, and as recently as December 31, 2009, this fund had a fund balance of $5,828,600. During 2010 and 2011 the City determined that street repairs and reconstruction represented a more immediate City need and opted to expend nearly $2,000,000 of the fund balance for these projects The projects themselves were part of a septic tank elimination program (STEP) initiated by Spokane County that resulted in the installation of sewer lines down many City streets. At that time the City decided to completely reconstruct the affected 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 oast 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 unabfe 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 inte0ocal agreement in October 2017 which extended the agreement through October 2022 with the option to extend through October 2024, Through this amendments, the City also agreed to contribute $1.3 million, of which the $839,285 would be part, in frontage and/or joint site improvements on the Library site. Construction on the frontage improvements occurred in 2021 and 2022 and the construction of the new library began in 2022. The remaining improvements were made during 2023 during Balfour Park construction activities. In 2015 the General Fund began to make two annual transfers to this fund that were each related to the eventual construction of a new City Hall facility. These transfers ended after 2016: The first transfer in the amount of $72,500, 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 4.50%. • The second transfer was our estimate of the annual operating costs of a City Ball 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 Hail building. Sudoet Summary Revenues Investment Interest $ 692 $ 13,653 $ 4,850 $ 1,200 $ 1,200 Total revenues 692 13,653 4,850 1,200 1,200 Expenditures Transfers out - #309 (aaffour Paris) 3,600 0 40,192 0 0 Payment 10 Library District 0 0 799,093 0 0 Total expenditures 3,600 0 839,285 0 0 Revenues over (under) expenditures (2,908) 13.653 (834,435) 1,200 1,200 Beginning fund balance 842,964 940,056 853,709 19,274 20,474 Ending fund balance $ 840,056 $ 853,709 $ 19,274 $ 20,474 $ 21,674 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: i. `.t4t tA8 3tf1f2 sirs 1 Finial Slat Actual 2011 584,681 0 0 0 0 500,000 0 0 1,084,681 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 888,823 282,000 0 616,284 368,944 0 0 2,042,665 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 4,1a4,176 2022 1,001,600 0 3,194 0 1,465,141 0 0 2.052,175 4.522.310 2023 1,011,800 1,372.761 0 0 1.654,557 0 0 2,643,915 6,683,033 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. During the 2025 budget development, it was determined that the General Fund could not support a recurring transfer to the Fund #311 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 REET 1 Capital Projects Fund #301, REET 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 became available. Budget Summary, A65 ACaI Act€re1� ctual Bud et Bud 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-9302 827,279 914,900 899,889 1.170,350 1,372,160 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 2,643,015 358,362 112,011 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 3,623,847 6,632,747 5,620,165 2,000,000 Pre-projed GeoTech 0 0 0 50,000 50,000 Transfer out • #101 (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 6,615,700 4,127,347 2,178,144 Ending fund balance $ 5,544,087 $ 6,615,700 $ 4,127,347 $ 2,178,144 $ 4,016,555 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 1 BNSF Grade Separation project. • $2,567,741 towards Barker Road corridor improvements. • $4,839.710 for park land acquisitions + $460,715 towards improvements at the Spokane County Library's proposed Balfour site. • $225,000 towards school zone beacons • $5,031,741 towards Balfour Park construction. • $1,400,000 towards the replacement of Oice vehicles. • $250,000 towards a surface treatment pilot program. • $500,000 towards Sullivan Road 1 BNSF Interchange project. Budget Summary 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-4001 0 606,537 4,801,397 1,424,000 0 Transfers out -#101 0 0 250,000 0 1,750,000 Transfers out - #303 - Schoof Beacons 0 113,786 43,240 0 0 Transfers out - #303 - Barker Road Corridor (87,442) 0 0 0 0 Transfers out - #303 - Subarea Transportation Plan 0 0 0 0 200,000 Transfers out - #309 - App,"ev:ay Trail (65,815) 0 0 0 0 Transfers out - #309 - Batfour Park frontage improvE 260,788 0 0 0 0 Transfers out -#309- Balfour Park improvements 305,133 332,267 4,223,646 344,299 0 Transfers out - #309- Surwan Park waterime 25,269 0 40,499 2,000 0 Transfers out - #309 - Spokane valley River Loop T, 79,136 0 48,478 0 0 Transfers out - #309 - Greenacfes 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 - #314- Barker Rd Overpass 438,623 633,819 269,085 725,000 0 Transfers out - #314- Sullivan Rd lnlerchange 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 property acquisition 1,875,881 0 0 0 0 Sprague Ave, Property Acquisition 0 0 790,783 0 0 Total expenditures 5,229,028 1.693,419 10,823,192 3,863,576 4,990,123 Revenues over (under) expenditures 6,018,622 2,135,635 (4,661,762) 1,034,256 (4,340,123) Beginning fund balance 8,503,764 14, 522,386 16.658,021 11, 996,259 13,030, 515 Ending fund balance $14,522,386 $16,658,021 $11,996,259 $13,030,515 $ 8,690,392 This fund was created to account for the design and construction costs of various railroad grade separation projects that are included in the Bridging the Valley concept. Due to the anticipated size, scope, and duration of these projects, managing them in a separate fund allows for the necessary monitoring without being obscured by the variety and quantity of the other projects in the Street Capital Projects Fund #303 as well as keeping these projects from skewing the average volume of activity in Fund #303. Revenues for this fund consist of grant proceeds and transfers in from other City funds, such as the General Fund #001, the REET 1 Capital Project Fund #301 and the Capita( 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 S 677,412 S 944,651 S 5,468,641 $ 39,496,674 Investment Interest 426 518 0 0 0 Developer Contributions 51,403 0 0 308.592 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-H312 602,272 633,819 626,149 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 BNSPGrade Separation 1,150,542 825,160 413,771 725,000 0 Pines Rd Underpass 495,989 686,765 1,175,908 2,500,000 40,850,197 Sullivan Rd Interchange 170,333 132,656 130,121 3,787,000 391,000 Total expenditures 1,816,864 1,644,581 1,719,800 7,012,000 41.241,197 Revenues over (under) expenditures (203,736) (322,332) (150.000) 229.034 0 Beginning fund balance 793,528 589,792 267,460 117,460 346,494 Ending fund balance $ 589,792 $ 267,460 $ 117,460 $ 346,494 $ 346,494 Beginning in 2021, the City began collecting transportation impact fees allowed pursuant to RCW 82.02.050-82.02.110 and SVMC 22.100. These are fees specifically allowed to address impacts from new development and they may be imposed on all developments within a designated area. The City has performed several studies to determine the impact areas on which the fees are being imposed. All fees collected must be applied to transportation system improvements identified in the corresponding study. Budget Summary ActuaM . Rctual fud ei Budt Bud +at Revenues Transportation Impact Fees $ 294,477 $ 361,613 $ 429,485 $ 300,000 $ 400,000 Investment Earnings 130 9,684 42,404 0 30,000 Total revenues 294,607 371,297 471,869 300,000 430,000 Expenditures Transfers out - #303 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 0 0 0 0 0 0 0 0 0 0 294,607 371,297 471,889 300,000 430,000 0 294,607 665,904 1,137,793 1,437,793 $ 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 will have a positive impact on tourism in Spokane Valley through the development or assets in the community that will increase retail, overnight lodging, and dining. These projects will primarilty be funded through lodging taxes from the HotellMotel Tax - Tourism Facilities Fund #104. Budget Summary Revenues Transfers in - 012 $ 3,358 $ 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 4,400,000 0 Revenues over (under) expenditures 0 0 0 0 0 Beginning fund balance 0 0 0 0 0 Ending fund balance $ 0 $ 0 $ 0 $ 0 $ 0 The purpose of the Stormwater Management Fund is to account for the funds related to the cleaning, maintenance, and improvement of the City's storm drainage system. The revenue for this fund originates from a stormwater fee collected by Spokane County on behalf of the City. The annual fee is $58 for each single family unit, and for other property types a fee of $58 per each 3,160 square feet of parcel impervious surfacing is collected. Accomplishments for 2023 Finalized the hydrologic evaluation efforts for the Glenrose and Central Floodpiain mapping and submitted to FEMA. • Continued collaboration efforts with local, State, and Federal stormwater regulatory bodies. • Continued the inventory and mapping of all City stormwater facilities • Continued on -going stormwater maintenance and repairs utilizing in-house and contracted services. • Adopted the Comprehensive Stormwater Management Plan for the City. • Adopted enhanced Level of service standards for stormwater management and implemented new stormwater fee. • implemented new stormwater services contracts to provide the adopted [eve$ of service. Goals for 2024 • Continue the hydraulic evaluation efforts for the Glenrose and Central Floodplain mapping for FEMA. • Continue collaboration efforts with local, State, and Federal stormwater regulatory bodies. + Continue implementing the enhanced level of service standards for stormwater management. + Finalize the stormwater management study for the Ridgemont Estates neighborhood. • Continue the inventory and mapping of all City stormwater facilities. + Continue on -going stormwater maintenance and repairs utilizing in-house and contracted services. • Implement stormwater system improvements, integrating with other capital projects for efficiency. • Continue implementation of the enhanced Underground Injection Control (UIC) and National Pollution Discharge Elimination System (NPDES) programs. • Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will include stormwater facilities. Bud el Summary 2027I 2022 2023 2024 2126 Actual , .. Actual Budget Budget Budget .....' 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 & Marketing Officer 0.0 0.0 0.2 0.0 0.0 Engineer 1.0 1.0 1.0 1.0 1.0 Engineering Manager- Utility 0.0 0.0 0.5 1.0 1.0 Engineering Technician I 0.5 0.5 0.5 0.3 0.3 Engineering Technician II 1.0 1.0 1.0 1.3 1.3 GIS Analyst 0.23 0.23 0.00 1.23 1.23 MaintenarFcelConstruct#on Inspector G25 0.0 0.0 0.25 0.25 Mechanic 0.0 0.25 0.25 0.25 0.25 Senior Development Engineer 0.0 0.0 0.0 0.25 0.25 Senior Engineer -Prof 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 Forman 0.9 0.9 0.9 0.9 0.9 Capital Maintenanee)Construction 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 -Prof 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) Revenues Stormwater Management fees Investment Interest Total revenues Expenditures Wages, Payroll Taxes & Benefrts Supplies Services & Charges Intergovernmental Services Interfund vehicle lease - #501 Total expenditures acurring revenues over (under) Recurring Expenditures Grant Proceeds Total Nonrecurring revenues Expenditures Capital - Various Projects Stormwater Comprehensive Plan Watershed studies Asset management software system Generator for Maintenance Situp Total Nonrecurring expenditures Nonrecurring revenues over (under) Nonrecurring Expenditures Excess (Deficit) of Total Revenues Over (tinder) Total Expenditures Beginning working capital Ending working capital Budget Summary $ 2,026,140 $ 2,031,000 $ 5,585,386 $ 5,600,000 $ 6,170,000 2,134 40,038 172,947 40,000 90,000 2,028,274 2,071,038 5,758.333 5,640,000 6,260,000 331,944 379,033 660,155 1,34%322 1,578,815 14,922 32,301 104,040 44,700 37,200 1,153,820 1,290,799 1,464,894 2,422,317 2,272,306 42,222 43,149 45,640 48,000 88,000 6,750 6,750 6,750 13,000 16,500 1,549,658 1,752,032 2,281,479 3,877,339 3,992,821 478,616 319,006 3,476,854 1,762,661 2,267,179 95,000 0 306,665 0 0 95,000 0 306,665 0 0 383,412 109,307 1,551,242 2,610,000 1,500,000 0 272,923 0 0 0 37,242 69,162 23,044 150,000 150,000 0 0 0 0 50,000 0 13,144 0 0 0 420,654 464,536 1,574,286 2,760,000 1,700,000 (325,654) (464,536) (1,267.621) (2,760,000) 1700,000 152,962 (145,530) 2.209,233 (997,339) 567,179 2,159,796 2,401,719 2,278,363 4,550,158 3,552,819 $ 2,312,758 $ 2,256,189 $ 4,487,596 $ 3,552,819 $ 4,119,998 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 sunsatting December 31, 2005, Boundaries of the AAA included portions of unincorporated areas (including what is now Spokane Valley) and the cities of Liberty Lake, Millwood and Spokane. In 2004 the City of Spokane Valley approved a resolution authorizing the inclusion of its municipal boundaries within the APA. The APA program was subsequently reauthorized through 2025 with voter approval. All fees are collected by Spokane County and include: + An annual fee of $15 per household for the withdrawal of water from properties within the APA. + An annual fee of $15 per household for on -site sewage disposal within the APA. + For commercial properties an annual fee ranging from $15 to $960 depending upon water meter size. In 2004 the City of Spokane Valley (City) entered into an interlocal agreement with Spokane County (County) that authorized the County to collect and retain APA fees through 2010 for a variety of projects including: + up to $100,000 annually through 2010 to the Spokane Regional Health District to provide for data base management related to monitoring of septic tanks and their potential impact on water quality in the Spokane Valley Rathdrum Prairie Aquifer. + a septic tank elimination program (STEP) designed to replace septic tanks with sanitary sewer systems. In the 2004 interlocal agreement the City and County also agreed that for the years 2011 through 2025 the APA fees remaining after the payment of reasonable administration and billing fees incurred by the County would be distributed annually between the County. City and City of Spokane on a proportional basis relative to the amount generated in unincorporated areas, the City and City of Spokane. The fees collected on the City's behalf by Spokane County are expended entirely on stormwater related projects that are designed to protect the aquifer. These fees plus grant monies received from a number of granting agencies finance a variety of capital projects. Budget Summary Revenues Spokane County $ 522,357 $ 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 20,000 Expenditures Capital- Various projects 2,989,076 370,999 1,125,339 1,000,000 1,000,000 Effectiveness study 45,454 0 0 55,000 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 5 1,520,522 $ 1,590,248 $ 1,055,248 $ 75,248 The Equipment Rental & Replacement Fund (ER&R) is an Internal Service Fund that is designed to provide the funds necessary to purchase new vehicles and equipment at predetermined life cycles. This fund operates by charging each City department a monthly rental rate for the vehicles they use. The fee is based upon the estimated useful life of the vehicle and its replacement cost. The theory behind this program is that it allows City departments to budget vehicle replacement costs as a reoccurring expense over an extended period of time rather than as an intermittent capital expense that may be difficult to afford in any single year. In the event a City department requires an additional vehicle that actually adds to the fleet rather than simply replaces an existing vehicle, then that department must budget for the initial purchase price and transfer the necessary funds to the ER&R Fund to make the acquisition. In subsequent years the department will then begin paying a replacement fee spread out over the estimated useful life of the new vehicle. Beginning in 2017 a Cente€Place 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 cast of the significant kitchen appliances and equipment at CenterPlace, Snow Plow Replacement Program The snow plow Fleet currently consists of nine plow trucks. Six of the trucks are equipped with sanders and three of the trucks are equipped with 1,000-gallon tanks for placement of liquid deicer. Over the past five years the City has continued to improve the snow remova# operations and has updated the snow plan accordingly. These improvements in snow operations have dictated that operating nine plows is a very efficient way to remove snow from the arterial and hillside roadways. Operating nine plows allows the performance of a full city arterial and designated hillsides plow in approximately 12 hours. In the future new plows will be purchased to replace the aging fleet as noted below and older plows will serve as backups and eventually be retired from the fleet beginning in 2022. The recommended snow plow fleet consists of eleven plows with two serving as backup plows. The two backup plows ensure that arterial roadways and hillside priority roadways can be cleared of snow per the snow plan. Having backup plows provides the City with additional plows that can be deployed in case of a mechanical breakdown or an accident during a winter storm event. Snow P1.ow Fleet Truck # ModelYear YRAoquired. AgestRettrement. -ttepraeementYr Notes 207 1907 2009 25 2022 Eai38ng Fleet (1 1) Snow Plows 203 4995 2009 28 2023 204 1995 2009 29 2024 208 1997 2009 28 2025 209 1998 2011 28 2026 211 2000 2012 27 2027 206 1996 2009 32 2028 205 t996 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 rel#red 2025 2025 22 2047 204 is retired •• 2026 2026 22 2048 208 is retired 2027 2027 22 2049 209 is retired 2028 2028 22 2050 211 is retired 2029 2029 22 2051 206 is retired " 2030 2030 22 2052 205 is rellred to next from previous page) Budget Summary Revenues VeNde rental$ - #001 $ 31,300 $ 31,300 $ 59,600 $ 46,750 $ 79,500 Vehicle rentals -#101 10,250 10,250 27,750 41,950 71,200 Vehicle renWs-#101(plowreplace) 60,500 275,000 275,000 300,000 300,000 Vehicle rentals -#402 6,750 6,750 6,750 13,000 16,500 Miscellaneous Revenues 0 325 976 0 0 Transfers in - #001 (GenferPface kitchen reserve) 36,600 0 0 86,500 92,500 Transfers in-#101 (1Tequlpmenfreserve) 0 0 70,568 0 0 Transfers in - #001 (New parks malnt vehJdes) 0 0 0 85,000 0 Transfers in - #101 (New signal mains vehicles) 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 Smell tools & minor equipment 275 0 649 10,000 10,000 Vehicle Purchase 108,762 248,500 220,160 410.000 0 Snow plow purchase 0 103,926 332,881 300,000 175,000 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 1,417,149 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 fited by former employees through the State of Washington. The R#sk Management Fund was established to account for all such related revenues and expenses. Revenues for this fund are comprised almost entirely from an annual transfer of money from the General Fund and the single largest expense is typically the insurance premium the City pays to our insurance provider, the Washington Cities Insurance Authority (WCIA). Budget Summary 77 Actual Actual' A.ctual '.,O dgct.. Hulget Revenues Transfers in - #001 $ 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 & Property insurance Unemployment Claims Total Expenditures Revenues over (under) expenditures Beginning working capital Ending working capital 366,384 417,837 7,397 1,850 372,781 419,687 52,336 35,202 340,484 392.820 $ 392,820 $ 428,022 572,251 825,OOD 900,000 49 0 0 572,300 32,503 428,022 $ 460,525 825,000 (120, 200) 460.525 $ 340,325 900, 000 4,800 340.325 $ 345,126 The Safety Equipment Replacement Fund is an Internal Service Fund that is designed to provide the funds necessary to purchase new vehicles and equipment at predetermined life cyc#es. This fund operates by transfers from the General Fund for equipment replacement. Revenues Transfers in - #001 freplacment amounts) Transfers in - #001 flmnsfe(for equipment for future additional 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 0 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 $ $ - $ $ 1,473,722 $ 1,847,444 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 (n N pp 2 0 m: �a0'T N N N fY g V V O FD N r p4 O p0 f s C n O O O: 0 0 O O � O �i (ry bbbq0 0 Ilk O LQ LQ d W� Q� QW i y S N n 4 P O Oi 0 0 O� (A 61 ) - O x ryy Lil F F F n m i i n ego O o o c o n o a S. o mvanvn oQa n n o o o 4l ID N SI) O /O SfY [N[pp W (� f0`1 O N { Obi Q O N QPQ 0 n N N N ti O per} (p V- W /0 O W 4 O o O) O O[I F7 V V O vOi N N V N O N- O O O :, p CS �t3 A G y w 1 ' i m C i tL N ro = a �_ f=� m w® t0 m� o VS -:� 'CJ m j E Q j G I�� W '. o: a m a a- a m n ii' m o'. o f a o G j ro m m o o m 3 {q d' n G C , m N _ y ccC IA C N N .. 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In a T r N O O m g N ID 0 0 0 0 O O O N O r r 11] }O EOf OM O O N F ~ n Cl N r t V LL cl� G r4 r D N C M1 M1 M1 r r � ro �nMoomYflNolrroo0000 NlnroopNorr�n Y m �^- C.M1j iD - r N N J N O u) M N ao mrofi ar lf�oI M Y Qj � 611 00 r tDN v5 b ID r O li M1 � Falnrno N M N O Ill p O � M1 � � 1 vl o Ln '7 o ti M v 11 :0e �c �lv N a R h I E v o c �L N y y` LL A d1 w v °i o7 oSU i c �0 bw- C o Y E c v� W m a L v 0 w oo A �+ E w 0 c °c m c v m v v m LL U 3 •' r� c y m ro E ".� m o o v c E s m m m � cc m w a! m d v m E v a¢w m o �oQ w[awam`d cd cd cd Y3 m (n(n tVJ© ¢ �_ a a- o 0000OQ a.0- �d_> >Raaa_m w wwwwwm m m c5`� o U U U L 0 LL x= LL LL 00 0 w d 000 0 0 0 LL a- LL a CL 00a 0 o F v Appendix A EMPLOYEE POSIVON CLASSIFICATION MONTHLY SALARY SCHEDULE Effective January 1, 2024 Labor negobations with the Wastsnglon State Council of County and City Employees, Local 270-V, AFSCIVE are undenvay for a new tabor contract that %Wi go into effect January 1, 2025. The figures currently presented on Ibis page relied salaries forca�eadar year 2024, Position Title Grade 2024 Range City Manager UWasOed Dty Maragef 22 12,648.07 - 19.643.08 C4ty Attomey 21 11,39286 - 17678.91 Finance Director 21 11.392,85 - 17,678.91 Commumly 8 Publlc Works Dxectcr 21 11,392,86 - 17,678.91 Dty Serv!ces Administrator 21 11,392.% - 17,678.91 Parks and Recreation Director 20 10,253,44 - 15.912.19 City En 'veer 20 10.253,44 - 15,912.19 Economic Davelo ment Director 20 10.253,44 - 15,912.19 Human Resources Director 20 10,253,44 - 15,912.19 Sensor Depuly City AtIomey 19 9,227,93 - 14.321.13 Mdng Of :4 19 9,227,93 - 14,321.13 Enoee6nq Manager 19 9.227,93 - 14.321.13 Pia" Man 18 8.306.21 - 12.888.37 Senior E ' 18 8 306,21 - 12,888.37 Puh c Works SupefiatendeM 18 8,30521 - 12.888.37 CommunicationsManager 18 8,30621 - 12,W8.37 Accounting Manager 18 8,306.21 - 12,W8,37 Mafkebnq Maeagef 18 8,30621 - 12.898.37 Assistant 13Wdin Official 17 7,475.16 - 11,599.06 Senior Administrative Analyst 17 7.475,16 - 11,599.06 IT Manager 17 7,475,16 - 11,599.06 Legislative Coordinator 17 7,475,16 - 11, 599.06 Accourhng and Finance Program Manager 17 7,47516 11,599.06 Deputy City Attorney 16 6,726,96 - 10,438.48 Ci Cswk 16 6,726,96 - 10,438.48 E ,neer 16 6 7nW - 10,438.4a Senior Planner 16 6,726,96 - 10,438.48 Daw!oprnent Services Coordinator 16 6,726.96 - 10,438.48 AccountarV130get Ana st 16 6,726.96 - 10,438.48 Housing and Fkame@ess Services Coordnalor 16 6,726,96 - 10,438.48 Pr jest Manager 16 6,726.96 - 10,438.48 CAD titan r 16 6,726.96 - 10,43a.48 Code Enforcement Supervisor 16 6,726,% - 10,438.48 AssockateP!anner 15 6,055.11 - 9,395.29 Assistant neer 15 6,055.1.1 - 91395 29 IT SpeaMst 15 6,055,11 - 9,39529 Engjn22rM Technician ll 15 6.055.11 - 939529 Economic Dever meni Project Spedahst 15 6 055.11 9,395.29 Senior Plans Examiner 15 1 6,055,11 - 9,395.29 Ccmmumations S eciahst 15 6,055.11 - 9,395.29 Admimslratve Ana sl 15 6,055. t 1 - 9,39529 M aintenam0Constructton Foreman 15 6,055, t 1 - 9,39529 GIS Ana st 15 6.05511 - 939529 CPWLiason 15 6,055.11 - 9,395.29 S' rd Technician 15 6,055.11 - 9,395.29 Mechanic 14 5,449.93 - 8,456.41 Human Resource Analyst 14 5,449.93 - 8,456.41 CenterPiace Coof<knalor 14 5.449.93 - 8,456.41 Pianner 14 5.449.93 - 8,456.41 Build?np tnspactoril 14 6,449.93 - 8,456.41 Plans Examiner 14 5.449.93 - 8,456.41 E 'rseering Technician 1 14 5.449.93 - 8,456.41 Senior Permit Specialist 14 5,449.93 - 8,456.41 Code Enforcement Officer 14 5.449.93 - 8,456.41 MaintenancelConstruction Ins for 14 5449.93 8,456.41 Sus�ness License Specla5st 14 5,449.93 - 8,456.41 Park Opwations. and Maintenance Coordinator 14 5,449.93 - 8,456.41 Accountant 1 14 5.449,93 - 8,456.41 Recreation Coordinator 13 4.904.54 - 7,610.48 Dep City Gerk 13 4,904 54 - 7.610.48 Customer RelationVF*dWies Coordinator 13 4.WA.54 - 7,610.43 8cb!d: Inspector 1 13 4,904.54 - 7,610.48 Exec'uSrveAsslslanl 13 4.904.54 - 7,610.48 Piaft, Technician 13 4,904.54 - 7,610.48 Human Resources Technician 13 4,904.54 - 7,610.48 Maintenance Lead 13 490454 - 7.610.48 Semor Cerfler Speda9st 12 4,415.70 - 6,843.25 Permit Facfktalor 12 4,415.70 - 6,949.25 Heip Desk TechNoan 12 4,415.70 - 6,949.25 Account n Tectrfdcian 12 4,415.70 - 6,849..25.. Adm;ristrativeAsslstant 12 4,415.70 - 6,1149.25 Recreation Specialist 12 4,415.70 - 6,84925 Parale I 12 4,41570 - 6,84925 Mainie"riceWbrker11 12 4,415.70 - 6,849.25 Maintenance Worker 11 3,972.92 - 6,164.631 PenmtS akst 11 3,972.92 - 6,164.63 Office Assistant11 10-11 3,575.39 - 6,164.631 Custodian 10 3,575.39 - 5,648.87 Office Assistant 1 9-10 3,21825 - 5.546.87 &We S-<ghf rounding atterences may exist beh:een the figures raflected on this page and the actual payrol rates computed by the Eden Paym4 System. Salary Schgdv.le