2024, 10-15 Formal B Meeting
City of Spokane Valley, WA
2025
Preliminary Budget
As of October 15, 2024
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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 CityÓs financial objectives are:
1. Adopt a General Fund Budget with recurring revenues equal to, or greater than recurring
expenditures.
2. Maintain a minimum General Fund Ending Fund Balance of at least 50% of the recurring
expenditure budget. This is adequate to meet cash flow needs and is the equivalent of six
months of general fund operations.
3. Increase the Service Level Stabilization Reserve Fund #121 to approximately 14% of the
General Fund or $8 million. The increase will be funded over a number of years to 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.
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FINANCE DEPARTMENT
Chelsie Taylor, Finance Director
10210 E Sprague Avenue Spokane Valley WA 99206
Phone: (509) 720-5000 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 CityÓs 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 yearÓs 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
ManagerÓs 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 ManagerÓs 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 CityÓs 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 Types
Governmental funds are used to account for activities typically associated with state and local
government operations. All governmental fund types are accounted for on a spending or "financial
flows" measurement focus, which means that typically only current assets and current liabilities
are included on related balance sheets. The operating statements of governmental funds
measure changes in financial position, rather than net income. They present increases (revenues
and other financing sources) and decreases (expenditures and other financing uses) in net current
assets.
There are four governmental fund types used by the City of Spokane Valley:
1. General Fund
This fund is the primary fund of the City of Spokane Valley. It accounts for all financial
resources except those required or elected to be accounted for in another fund.
2. Special Revenue Funds
These funds account for revenues that are legally restricted or designated to finance particular
activities of the City of Spokane Valley. Special Revenue funds include:
#101 Î Street Fund
#103 Î Paths & Trails Fund
#104 Î Hotel / Motel Tax Î Tourism Facilities Fund
#105 Î Hotel / Motel Tax Fund
#106 Î Solid Waste Fund
#107 Î PEG Fund
#108 Î Affordable & Supportive Housing Sales Tax Fund
#109 Î Tourism Promotion Area Fund
#110 Î Homeless Housing Program Fund
#111 Î Transportation Benefit District Fund
#120 Î CenterPlace Operating Reserve Fund
#121 Î Service Level Stabilization Reserve Fund
#122 Î 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 Î 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 Î REET 1 Capital Projects Fund
#302 Î REET 2 Capital Projects Fund
#303 Î Streets Capital Projects Fund
#309 Î Parks Capital Projects Fund
#310 Î Civic Facilities Capital Projects Fund
#311 Î Pavement Preservation Fund
#312 Î Capital Reserve Fund
#314 Î Railroad Grade Separation Projects Fund
#315 Î Transportation Impact Fees Fund
#316 Î 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 Î Stormwater Management Fund
#403 Î 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 Î Equipment Rental and Replacement Fund
#502 Î Risk Management Fund
#503 Î 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 Î 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 Accounting
Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a
modified cash basis of accounting for budget purposes and Proprietary and Fiduciary Funds
utilizing a working capital approach.
Budgets are adopted at the fund level that constitutes the legal authority for expenditures, and
annual appropriations for all funds lapse at the end of the fiscal period.
EXPLANATION OF MAJOR REVENUE SOURCES
General Fund #001
Property Tax
Property taxes play an essential role in the finances of the municipal budget. State law limits
the City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of up to
$1.50 by the Spokane County Fire Districts #1 and #8, along with deducting up to $0.50 for
the Library District, which leaves the City with the authority to levy up to $1.60 for its own
purposes. The levy amount must be established by ordinance by November 30th prior to the
levy year.
Retail Sales and Use Tax
The sales tax rate for retail sales transacted within the boundaries of the City of Spokane
Valley is 8.9%. The tax that is paid by a purchaser at the point of sale is remitted by the vendor
to the Washington Department of Revenue who then remits the taxes back to the various
agencies that have imposed the tax. The allocation of the 8.9% tax rate to the agencies is as
follows:
State of Washington6.50%
City of Spokane Valley0.85%
Spokane County0.15%
Criminal Justice0.10%
Spokane Public Facilities District0.10%*
Public Safety0.10%*2.30% local tax
Juvenile Jail0.10%*
Mental Health0.10%*
Law Enforcement Communications0.10%*
Spokane Transit Authority0.80%*
8.90%
* Indicates voter approved sales taxes.
Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes,
such as the CityÓs 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 leased to private parties (CityÓs
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 / 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 fee is collected as part of the CityÓs 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 Î 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 CityÓs 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 CityÓs 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.
REET 2 Capital Projects Fund #302
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional excise
tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The
revenue generated is used for financing public works capital projects as specified in the capital
facilities plan under the Growth Management Act.
Stormwater Management Fund #402
A stormwater fee is imposed upon every developed parcel within the City, which is an annual
charge of $60 for each single-family unit and $60 per 3,160 square feet of impervious surface for
all other properties. These charges are uniform for the same class of customers and service
facilities. These fees are estimated to generate $6,170,000 in 2025.
Interfund Transfers
Many funds receive a portion of their revenues from other funds in the form of an interfund
transfer. These transfers typically represent payments for either services rendered by one fund
for another or a concentration of revenues for a specific project or purpose. The following
interfund transfers are planned for 2025:
Out:
001105110111301302312Total In
001030,000344,0000000374,000
1010002,785,000001,750,0004,535,000
204401,550000000401,550
3030000356,000483,300200,0001,039,300
309000000300,000300,000
In:
31100001,372,1501,372,1501,032,1003,776,400
3140000036,5001,708,0231,744,523
50192,50000000092,500
502900,000000000900,000
503473,722000000473,722
13,636,995Total in
Total Out1,867,77230,000344,0002,785,0001,728,1501,891,9504,990,12313,636,995Total out
0
#001 Î General Fund is budgeted to transfer out $1,867,772 including:
$401,550 to Fund #204 Î LTGO Debt Service Fund for bond payments on the 2016 LTGO
Bonds for the City Hall construction.
$92,500 to Fund #501 Î Equipment Rental and Replacement Fund for an IT equipment
reserve.
$900,000 to Fund #502 Î Risk Management Fund for the 2024 property and liability insurance
premium.
$473,722 to Fund #503 Î Public Safety Equipment Replacement Fund to build a reserve to
replace police vehicles and other public safety equipment.
#105 Î Hotel / Motel Tax Fund is budgeted to transfer $30,000 to Fund #001 Î General Fund for
the purpose of financing advertising at CenterPlace.
#110 Î Homeless Housing Program Fund is budgeted to transfer $344,000 to Fund #001 Î
General Fund for the purpose of partially funding the CityÓs homeless outreach team and reserved
shelter beds.
#111 Î Transportation Benefit District Fund is budgeted to transfer $2,785,000 to Fund #101 Î
Street Fund for the purpose of funding street maintenance operations.
#301 Î REET 1 Capital Projects Fund is budgeted to transfer out $1,728,150 including:
$356,000 to Fund #303 Î Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
$1,372,150 to Fund #311 Î Pavement Preservation Fund for pavement preservation projects.
#302 Î REET 2 Capital Projects Fund is budgeted to transfer out $1,891,950 including:
$483,300 to Fund #303 Î Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
$1,372,150 to Fund #311 Î Pavement Preservation Fund for pavement preservation projects.
$36,500 to Fund #314 Î Railroad Grade Separation Projects Fund for the Sullivan Road
Interchange project.
#312 Î Capital Reserve Fund is budgeted to transfer out $4,990,123 including:
$1,750,000 to Fund #101 Î Street Fund to fund local access street improvements.
$200,000 to Fund #303 Î 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 Î Parks Capital Projects Fund that will be applied towards Greenacres
Park Phase 2.
$1,708,023 to Fund #314 Î 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 Î General Fund
o $1.9 million in Fund #101 Î Street Fund
o $6.5 million in Fund #303 Î Street Capital Projects
o $1.9 million in Fund #309 Î Park Capital Projects
o $2 million in Fund #311 Î Pavement Preservation Projects
o $41.2 million in Fund #314 Î Railroad Grade Separation Projects
o $1.6 million in Fund #402 Î Stormwater Management Projects
o $1 million in Fund #403 Î Aquifer Protection Area Projects
o $175 thousand in Fund #501 Î Equipment Rental and Replacement
To partially offset the $56.3 million in capital costs, we anticipate $46.1 million in grant
revenues which results in about 82% of capital expenditures being covered with State and
Federal money.
Budgets will be adopted across 31 separate funds.
The funded full-time equivalent employee (FTE) count will decrease in 2025 by two to 116.25
from 118.25. The decrease for 2025 consists of a decrease of three due to leaving three
vacant positions unfunded and an increase of one for a new Public Safety Coordinator position
included as part of the first phase of increases to law enforcement related positions.
The 2025 Budget reflects the eleventh consecutive year the City will set aside City monies in
an amount equivalent to 6% of General Fund recurring expenditures for pavement
preservation in Fund #311 Î 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 CityÓs 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 Î Equipment Rental and Replacement for the
eventual replacement of its vehicles as well as a reserve to replace equipment in the kitchen
at CenterPlace and major IT equipment.
2025 General Fund Revenues
Total recurring 2025 revenues are estimated at $63,655,300 as compared to $61,323,100 in
2024, which is an increase of $2,332,200 or 3.80%.
The two largest sources of revenue continue to be Sales Tax and Property Tax which are
collectively estimated to account for 80.94% of 2025 General Fund recurring revenues.
The 2025 general sales tax estimate (excluding criminal justice and public safety sales taxes)
is currently estimated at $33,000,000 which reflects an increase of $473,400 or 1.46% over
the 2024 amended estimate.
The Property Tax levy does not include the potential annual increase allowed by State law.
o The 2025 levy is estimated at $14,081,000.
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 $59,652,907
in 2024. This is an increase of $3,583,185 or 6.01%.
o The increase of 6.01% consists of an increase of 13.94% in Public Safety costs and a
decrease of 5.46% 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 Î 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 Î One-time transfer that will be evaluated
annually
Nonrecurring expenditures total $1,523,722 and include:
o $50,000 for Information Technology expenditures including:
$20,000 to replace outdated copiers
$20,000 to replace wireless access points
$10,000 for a software contingency
o $910,000 for the replacement of police vehicles
This was originally part of the recurring expenditures but is now being done as a
nonrecurring item as funding is available due to budget constraints in the General
Fund.
o $90,000 for various Facilities items including:
$30,000 to replace the last in-ground vehicle lift at the Precinct
$60,000 to replace carpeting and wallpaper at CenterPlace
o $473,722 transfer out to the Public Safety Equipment Replacement Fund #503 for future
replacement costs of police vehicles already purchased in prior years
This was originally part of the recurring expenditures but is now being done as a
nonrecurring item as funding is available due to budget constraints in the General
Fund.
General Fund Revenues Over (Under) Expenditures and Fund Balance
2025 recurring revenues are anticipated to exceed recurring expenditures by $419,208.
Total 2025 expenditures are anticipated to exceed total revenues by $1,104,514.
The total unrestricted General Fund ending fund balance is anticipated to be $37,750,374 at
the end of 2025 which is 59.70% 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 (REET) 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
¼% 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 / Motel Tax Î 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 StateÓs 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
$46,087,958 in 2025. By fund we anticipate grant revenues as follows:
o Fund #001 Î General Fund - $437,000
o Fund #303 Î Street Capital Projects - $4,480,512
o Fund #309 Î Parks Capital Projects - $1,561,761
o Fund #311 Î Pavement Preservation - $112,011
o Fund #314 Î Railroad Grade Separation Projects Fund - $39,496,674
Expenditures
Fund #101 Î 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 Î Hotel/Motel Tax Fund appropriations include:
o $923,000 for tourism promotion activities.
Fund #106 Î Solid Waste Fund appropriations include:
o $119,289 for Education/Contract Administration.
Fund #109 Î Tourism Promotion Area Fund appropriations include:
o $1,275,000 for Professional Services.
Fund #303 Î Street Capital Projects Fund includes an appropriation of $6,488,645 for a variety
of street construction projects.
Fund #309 Î Parks Capital Projects includes a $1,861,761 appropriation to cover Greenacres
Park improvements.
Fund #311 Î 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 Î Railroad Grade Separation Projects includes appropriations in the amount of
$41,241,197 towards the Pines Road Grade Separation project and the Sullivan Road
Interchange project.
Fund #402 Î Stormwater Fund includes $5,692,821 in expenditures, including:
o $3,992,821 for the maintenance of the CityÓs stormwater facilities
o $1,500,000 for various capital projects
o $150,000 for the studies related to the CityÓs Stormwater permit and the watershed
o $50,000 for an asset management system to catalog and track the CityÓs stormwater
facilities
Fund #403 Î Aquifer Protection Area Fund includes a $1,000,000 appropriation to various
capital projects.
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City Overview
CityÓs Foundation
The foundation of Spokane Valley is based on the CityÓs 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 CityÓs 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 ValleyÓs Vision Statement:
ÐA community where individuals and families can grow and play and businesses will flourish and
prosper.Ñ
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 publicÓs 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 ValleyÓs governance should be known as Ðuser
friendly,Ñ 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 itÓs 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
ÐcorporateÑ decisions.
- We solicit the City ManagerÓs 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 Ðbest practicesÑ 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.Ñ
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 CityÓs goal is to deliver service
that is complete, consistent and equitable to all our customers, and is based on the principles of
integrity, respect and responsiveness. Regardless of the reason for, the method, or frequency of
contact, our customers will be treated with courtesy, respect and professionalism.
Customer Service Standards are divided into three categories:
- Be Respectful
o Demonstrating courtesy and professionalism
o Listening effectively
o Responding in a timely manner
o Exemplifying a no-surprise atmosphere
- Be Knowledgeable
o Fostering a team-oriented approach
o Providing alternatives
o Anticipating questions
o Having and/or knowing your resources
o Being organized
- Be Welcoming
o Acknowledging customers when they enter
o Steering customers in the right direction
o Promoting an enjoyable work environment
o Maintaining a clean and uncluttered work environment
o Treating people as individuals
Financial Projection
This budget document is the tool we use to guide the City forward to accomplish the CouncilÓs
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
CityÓs future together.
The Financial Forecast is limited to five years as it becomes increasingly difficult to forecast
economic indicators beyond a five-year horizon. It is important to note 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
10/15/2024
CITY OF SPOKANE VALLEY, WA
General Fund Budget Projection
20252026202720282029
ProposedProjectionProjectionProjectionProjection
Budget
RECURRING ACTIVITY
Revenues
Property Tax 1 14,081,00014,281,00014,481,00014,681,00014,881,000
Sales Tax 2 33,000,00034,155,00035,521,20036,800,00038,161,600
Sales Tax - Public Safety 3 1,609,4001,665,7001,732,3001,794,7001,861,100
Sales Tax - Criminal Justice 4 2,833,7002,932,9003,050,2003,160,0003,276,900
Gambling Tax and Leasehold Excise Tax523,000554,400571,000588,100605,700
5
Franchise Fees/Business Registration 6 1,320,0001,346,4001,373,3001,400,8001,428,800
State Shared Revenues 7 2,527,4002,552,7002,578,2002,604,0002,630,000
Fines and Forfeitures/Public Safety 8 482,100486,900491,800496,700501,700
Community and Public Works 9 3,616,9003,833,9003,948,9004,067,4004,189,400
Recreation Program Revenues658,100691,000711,700733,100755,100
10
Grant Proceeds 11 437,000437,000437,00020,00020,000
Miscellaneous Department Revenue 12 87,00087,90088,80089,70090,600
Miscellaneous & Investment Interest 13 2,105,7002,105,7002,105,7002,105,7002,105,700
Transfers in - #105 (h/m tax-CP advertising)14 30,00030,00030,00030,00030,000
Transfers in - #110 344,000344,000344,000344,000344,000
(recording fees H&H Services)15
Total Recurring Revenues63,655,30065,504,50067,465,10068,915,20070,881,600
Expenditures
City Council 16 754,111776,700800,000824,000848,700
City Manager 17 858,450884,200910,700938,000966,100
City Attorney 18 983,0891,012,6001,043,0001,074,3001,106,500
City Services1,451,7981,495,4001,540,3001,586,5001,634,100
19
Public Safety 20 40,167,00942,416,40044,791,70047,300,00049,948,800
Deputy City Manager 21 637,381656,500676,200696,500717,400
Finance 22 1,506,6841,551,9001,598,5001,646,5001,695,900
Human Resources 23 402,280414,300426,700439,500452,700
Information Technology445,653459,000472,800487,000501,600
24
Facilities 25 1,395,7511,437,6001,480,7001,525,1001,570,900
Public Works - Administration 26 380,647392,100403,900416,000428,500
Engineering 27 2,021,0882,081,7002,144,2002,208,5002,274,800
Building 28 2,125,4852,189,2002,254,9002,322,5002,392,200
Economic Development1,244,3501,281,7001,320,2001,359,8001,400,600
29
Planning 30 1,112,2271,145,6001,180,0001,215,4001,251,900
Parks & Rec - Administration 31 469,981399,350401,250401,450401,500
Parks & Rec - Maintenance 32 2,424,0432,496,8002,571,7002,648,9002,728,400
Parks & Rec - Recreation 33 361,235372,100383,300394,800406,600
Parks & Rec - Aquatics677,500401,400401,150398,950401,550
34
Parks & Rec - Senior Center 35 35,20236,30037,40038,50039,700
Parks & Rec - CenterPlace 36 724,628746,400768,800791,900815,700
General Government1,663,4501,713,4001,764,8001,817,7001,872,200
37
Transfers out - #204 (2016 LTGO debt service)38 401,550398,750397,750401,600400,150
Transfers out - #309 (park capital projects)39 00000
Transfers out - #311 (pavement preservation)40 00000
Transfers out - #501 (IT equip reserve)41 92,50092,50092,50092,50092,500
Transfers out - #502 900,0001,008,0001,129,0001,264,5001,416,200
(insurance premium)42
Transfers out - #503 (public safety equipment)43 00000
Total Recurring Expenditures63,236,09265,859,90068,991,45072,290,40075,765,200
Recurring Revenues Over (Under)
Recurring Expenditures419,208(355,400)(1,526,350)(3,375,200)(4,883,600)
NONRECURRING ACTIVITY
Revenues
Grant Proceeds00000
Total Nonrecurring Revenues00000
Expenditures
General Government - IT capital replacements50,0000000
Public Safety (police vehicle replacements)910,0000000
Facilities (Precinct repairs & improvements)30,0000000
Facilities60,0000000
(CenterPlace repairs & improvements)
Transfers out - #503 (public safety equipment)473,7220000
Total Nonrecurring Expenditures1,523,7220000
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures(1,523,722)0000
EXCESS (DEFICIT) OF TOTAL REVENUES
OVER (UNDER) TOTAL EXPENDITURES(1,104,514)(355,400)(1,526,350)(3,375,200)(4,883,600)
ESTIMATED BEGINNING UNRESTRICTEDFUND BAL.39,222,08838,117,57437,762,17436,235,82432,860,624
ESTIMATED ENDING UNRESTRICTED FUND BAL.38,117,57437,762,17436,235,82432,860,62427,977,024
Ending fund balance as a % or recurring expenditures60.28%57.34%52.52%45.46%36.93%
Table 1.1, page 2
Projection Assumptions
2026202720282029
ProjectionProjectionProjectionProjection
Projection assumes:
1 An increase of0.00%plus new construction of $200,000per year through 2029
2
An increase of 3.50%in 2026,4.00%in 2027,3.60%in 2028, and3.70%in 2029
3 An increase of 3.50%in 2026,4.00%in 2027,3.60%in 2028, and3.70%in 2029
4 An increase of 3.50%in 2026,4.00%in 2027,3.60%in 2028, and3.70%in 2029
5 An increase of 6.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
6 An increase of 2.00%in 2026,2.00%in 2027,2.00%in 2028, and2.00%in 2029
7 An increase of 1.00%in 2026,1.00%in 2027,1.00%in 2028, and1.00%in 2029
8 An increase of 1.00%in 2026,1.00%in 2027,1.00%in 2028, and1.00%in 2029
9 An increase of 6.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
10 An increase of 5.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
11 An increase of 0.00%in 2026,0.00%in 2027,0.00%in 2028, and0.00%in 2029
12 An increase of 1.00%in 2026,1.00%in 2027,1.00%in 2028, and1.00%in 2029
13 An increase of 0.00%in 2026,0.00%in 2027,0.00%in 2028, and0.00%in 2029
14 An increase of 0.00%in 2026,0.00%in 2027,0.00%in 2028, and0.00%in 2029
15 An increase of 0.00%in 2026,0.00%in 2027,0.00%in 2028, and0.00%in 2029
16
An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
17 An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
18
An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
19 An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
20
An increase of 5.60%in 2026,5.60%in 2027,5.60%in 2028, and5.60%in 2029
21 An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
22
An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
23 An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
24
An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
25 An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
26
An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
27 An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
28
An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
29 An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
30
An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
31 An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
32
An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
33 An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
34
An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
35 An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
36
An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
37 An increase of 3.00%in 2026,3.00%in 2027,3.00%in 2028, and3.00%in 2029
38 An increase of -0.70%in 2026,-0.25%in 2027,0.97%in 2028, and-0.36%in 2029
39 An increase of 0.00%in 2026,0.00%in 2027,0.00%in 2028, and0.00%in 2029
40 An increase of 0.00%in 2026,0.00%in 2027,0.00%in 2028, and0.00%in 2029
41 An increase of 0.00%in 2026,0.00%in 2027,0.00%in 2028, and0.00%in 2029
42 An increase of 12.00%in 2026,12.00%in 2027,12.00%in 2028, and12.00%in 2029
43 An increase of 0.00%in 2026,0.00%in 2027,0.00%in 2028, and0.00%in 2029
Table 1.1 Financial Forecast and Program Impact Summary
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
*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).
Department
Descriptions
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2025 Budget Figures and Schedules
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CITY OF SPOKANE VALLEY, WA
2025 Budget Summary
EstimatedEstimated
BeginningEnding
FundFundTotalFund
Annual Appropriation FundsNo.BalanceRevenuesSourcesAppropriationsBalance
General Fund00138,854,88863,655,30064,759,81464,759,81437,750,374
Street Fund1014,068,6819,362,90013,431,5819,250,0854,181,496
Paths & Trails Fund10357,82010,30068,120068,120
Hotel/Motel Tax - Tourism Facilities Fund1042,018,390790,0002,808,39002,808,390
Hotel/Motel Tax Fund105228,031920,0001,148,031923,000225,031
Solid Waste1061,194,636320,0001,514,636119,2891,395,347
PEG Fund107230,91160,000290,91173,000217,911
Affordable & Supportive Housing Sales Tax Fund1081,008,632215,0001,223,63201,223,632
Tourism Promotion Area Fund109300,7401,300,0001,600,7401,275,000325,740
Homeless Housing Program Fund110126,547290,000416,547344,00072,547
Transportation Benefit District Fund11102,785,0002,785,0002,785,0000
CenterPlace Operating Reserve Fund120300,0000300,0000300,000
Service Level Stabilization Fund1216,339,854288,0006,627,85406,627,854
Winter Weather Reserve Fund122554,56815,000569,568500,00069,568
LTGO Bond Debt Service Fund2040970,950970,950970,9500
REET 1 Capital Projects Fund3015,382,1271,700,0007,082,1271,728,1505,353,977
REET 2 Capital Projects Fund3024,585,8091,775,0006,360,8091,891,9504,468,859
Street Capital Projects3031,969,3556,488,6458,458,0006,488,6451,969,355
Park Capital Projects Fund309292,7581,861,7612,154,5191,861,761292,758
Civic Facilities Capital Projects Fund31020,4741,20021,674021,674
Pavement Preservation Fund3112,178,1443,888,4116,066,5552,050,0004,016,555
Capital Reserve Fund31212,508,315650,00013,158,3154,990,1238,168,192
Railroad Grade Separation Projects Fund314346,49441,241,19741,587,69141,241,197346,494
Transportation Impact Fees Fund3151,437,793430,0001,867,79301,867,793
Economic Development Capital Projects Fund31600000
84,004,967139,018,664185,273,257141,251,96481,771,667
EstimatedEstimated
BeginningEnding
FundWorkingTotalWorking
Working Capital FundsNo.CapitalRevenuesSourcesAppropriationsCapital
Stormwater Management Fund4023,552,8196,260,0009,812,8195,692,8214,119,998
Aquifer Protection Area Fund4031,055,24820,0001,075,2481,000,00075,248
Equipment Rental & Replacement Fund5011,164,922579,7001,744,622185,0001,559,622
Risk Management Fund502340,325904,8001,245,125900,000345,125
Public Safety Equipment Replacement Fund5031,473,722473,7221,947,44401,947,444
Passthrough Fees & Taxes6320600,000600,000600,0000
7,587,0368,838,22216,425,2588,377,8218,047,437
Total of all Funds91,592,003147,856,886201,698,515149,629,78589,819,104
CITY OF SPOKANE VALLEY, WA 10/15/2024
2025 Budget
20242025Difference Between
As As2023 and 2024
AdoptedAmendmentAmendedBudget$%
#001 - GENERAL FUND
RECURRING ACTIVITY
Revenues
Property Tax13,824,900013,824,90014,081,000256,1001.85%
Sales Tax33,709,600(1,183,000)32,526,60033,000,000473,4001.46%
Sales Tax - Public Safety 1,600,80001,600,8001,609,4008,6000.54%
Sales Tax - Criminal Justice2,818,50002,818,5002,833,70015,2000.54%
Gambling Tax and Leasehold Excise Tax485,0000485,000523,00038,0007.84%
Franchise Fees/Business Registration1,370,00001,370,0001,320,000(50,000)(3.65%)
State Shared Revenues2,469,40002,469,4002,527,40058,0002.35%
Fines and Forfeitures/Public Safety500,6000500,600482,100(18,500)(3.70%)
Community and Public Works3,481,90003,481,9003,616,900135,0003.88%
Recreation Program Revenues607,2000607,200658,10050,9008.38%
Grant Proceeds120,000(100,000)20,000437,000417,0002085.00%
Miscellaneous Department Revenue87,000087,00087,00000.00%
Miscellaneous & Investment Interest1,211,20001,211,2002,105,700894,50073.85%
Transfers in - #105
(h/m tax-CP advertising)30,000030,00030,00000.00%
Transfers in - #110 (recording fees H&H Services)
0290,000290,000344,00054,00018.62%
Total Recurring Revenues62,316,100(993,000)61,323,10063,655,3002,332,2003.80%
Expenditures
City Council721,40715,000736,407754,11117,7042.40%
City Manager863,88319,091882,974858,450(24,524)(2.78%)
City Attorney932,980168,4021,101,382983,089(118,293)(10.74%)
City Services1,301,72522,8431,324,5681,451,798127,2309.61%
Public Safety35,251,248035,251,24837,841,9772,590,7297.35%
Additional Positions0002,325,0322,325,0320.00%
Deputy City Manager595,02315,203610,226637,38127,1554.45%
Finance1,422,45834,6981,457,1561,506,68449,5283.40%
Human Resources380,5338,584389,117402,28013,1633.38%
Information Technology446,17811,206457,384445,653(11,731)(2.56%)
Facilities1,313,68538,2381,351,9231,395,75143,8283.24%
Public Works - Administration400,4279,005409,432380,647(28,785)(7.03%)
Engineering2,015,43041,2512,056,6812,021,088(35,593)(1.73%)
Building2,240,95644,7062,285,6622,125,485(160,177)(7.01%)
Economic Development1,189,80618,7081,208,5141,244,35035,8362.97%
Planning1,081,09018,0431,099,1331,112,22713,0941.19%
Parks & Rec - Administration720,793(211,611)509,182469,981(39,201)(7.70%)
Parks & Rec - Maintenance1,398,583935,5822,334,1652,424,04389,8783.85%
Parks & Rec - Recreation 346,3103,637349,947361,23511,2883.23%
Parks & Rec - Aquatics569,2000569,200677,500108,30019.03%
Parks & Rec - Senior Center33,99478834,78235,2024201.21%
Parks & Rec - CenterPlace675,9809,232685,212724,62839,4165.75%
General Government1,707,54001,707,5401,663,450(44,090)(2.58%)
Transfers out - #204 (2016 LTGO debt service)
398,9500398,950401,5502,6000.65%
Transfers out - #309 (park capital projects)
160,0000160,0000(160,000)(100.00%)
Transfers out - #311
(pavement preservation)1,021,90001,021,9000(1,021,900)(100.00%)
Transfers out - #501 (IT equip reserve)
86,500086,50092,5006,0006.94%
Transfers out - #502 (insurance premium)
700,0000700,000900,000200,00028.57%
Transfers out - #503 (public safety equipment)
0473,722473,7220(473,722)(100.00%)
Total Recurring Expenditures57,976,5791,676,32859,652,90763,236,0923,583,1856.01%
Recurring Revenues Over (Under)
Recurring Expenditures4,339,521(2,669,328)1,670,193419,208
CITY OF SPOKANE VALLEY, WA 10/15/2024
2025 Budget
20242025Difference Between
As As2023 and 2024
AdoptedAmendmentAmendedBudget$%
#001 - GENERAL FUND - continued
NONRECURRING ACTIVITY
Revenues
Grant Proceeds (CLFR)
0159,000159,0000(159,000)(100.00%)
Grant Proceeds (Comp Plan amendment)
325,0000325,0000(325,000)(100.00%)
Transfers in - #312 (City Hall Repairs)
01,424,0001,424,0000(1,424,000)(100.00%)
Transfers in - #312 (Pub Safety Space Planning)
0122,200122,2000(122,200)(100.00%)
Total Nonrecurring Revenues325,0001,705,2002,030,2000(2,030,200)(100.00%)
Expenditures
General Government - IT capital replacements152,5000152,50050,000(102,500)(67.21%)
Public Safety (UTV)36,000036,0000(36,000)(100.00%)
Public Safety (police vehicle replacements)000910,000910,0000.00%
Public Safety (public safety space planning)0122,200122,2000(122,200)(100.00%)
Facilities (Precinct repairs & improvements)155,0000155,00030,000(125,000)(80.65%)
Facilities (electric man-lift)20,000020,0000(20,000)(100.00%)
Facilities (CenterPlace repairs & improvements)241,0000241,00060,000(181,000)(75.10%)
Facilities (Clean building requirements)
085,00085,0000(85,000)(100.00%)
Facilities (Demolish Balfour Facility)0155,000155,0000(155,000)(100.00%)
Facilities (CenterPlace audit for energy retrofit)021,00021,0000(21,000)(100.00%)
Parks & Rec (replace banquet chair at CP)150,0000150,0000(150,000)(100.00%)
Parks & Rec (motorized shades for Great Room)25,000025,0000(25,000)(100.00%)
Communications (Police staffing comm outreach)017,00017,0000(17,000)(100.00%)
City Hall Repairs01,424,0001,424,0000(1,424,000)(100.00%)
CLFR Related Project Expenditures03,131,0003,131,0000(3,131,000)(100.00%)
Financial Software Capital Costs0550,000550,0000(550,000)(100.00%)
Transfers out - #101 (Street Fund operations)4,592,923(1,392,500)3,200,4230(3,200,423)(100.00%)
Transfers out - #312 ('22 fund bal >50%)04,397,8324,397,8320(4,397,832)(100.00%)
Transfers out - #501 (park maint vehicles)085,00085,0000(85,000)(100.00%)
Transfers out - #503 (Public Safety Equip Replc)01,000,0001,000,000473,722(526,278)(52.63%)
Total Nonrecurring Expenditures5,372,4239,595,53214,967,9551,523,722(13,444,233)(89.82%)
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures(5,047,423)(7,890,332)(12,937,755)(1,523,722)
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures(707,902)(10,559,660)(11,267,562)(1,104,514)
Beginning unrestricted fund balance50,122,45050,122,45038,854,888
Ending unrestricted fund balance49,414,54838,854,88837,750,374
Fund balance as a percent of recurring expenditures85.23%65.13%59.70%
General Fund Summary
Total revenues62,641,100712,20063,353,30063,655,300
Total expenditures63,349,00211,271,86074,620,86264,759,814
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures(707,902)(10,559,660)(11,267,562)(1,104,514)
Beginning unrestricted fund balance50,122,45050,122,45038,854,888
Ending unrestricted fund balance49,414,54838,854,88837,750,374
CITY OF SPOKANE VALLEY, WA 10/15/2024
2025 Budget
20242025Difference Between
As As2023 and 2024
AdoptedAmendmentAmendedBudget$%
SPECIAL REVENUE FUNDS
#101 - STREET FUND
RECURRING ACTIVITY
Revenues
Utility Tax900,0000900,000900,00000.00%
Motor Vehicle Fuel (Gas) Tax1,950,70001,950,7001,969,70019,0000.97%
Multimodal Transportation Revenue137,5000137,500138,2007000.51%
Right-of-Way Maintenance Fee100,0000100,000100,00000.00%
Solid Waste Road Wear Fee 1,700,00001,700,0001,700,00000.00%
Investment Interest10,000010,00010,00000.00%
Miscellaneous10,000010,00010,00000.00%
Transfer in - #11101,392,5001,392,5002,785,0001,392,500100.00%
Total Recurring Revenues4,808,2001,392,5006,200,7007,612,9001,412,20022.77%
Expenditures
Wages / Benefits / Payroll Taxes1,641,850259,8511,901,7011,875,610(26,091)(1.37%)
Street Program2,986,150(730,825)2,255,3252,044,287(211,038)(9.36%)
Maintenance Shop24,550024,55030,3225,77223.51%
Winter Operations1,564,46401,564,4641,053,299(511,165)(32.67%)
Bridge Program68,750068,75068,000(750)(1.09%)
Local Street Program1,579,56001,579,5600(1,579,560)(100.00%)
Traffic Program6,000888,365894,3651,177,367283,00231.64%
Intergovernmental Payments1,160,000(385,000)775,000745,000(30,000)(3.87%)
Vehicle rentals - #501 (non-plow vehicle rental)
41,950041,95071,20029,25069.73%
Vehicle rentals - #501 (plow replace.)
300,0000300,000300,00000.00%
Total Recurring Expenditures9,373,27432,3919,405,6657,365,085(2,040,580)(21.70%)
Recurring Revenues Over (Under)
Recurring Expenditures(4,565,074)1,360,109(3,204,965)247,815
NONRECURRING ACTIVITY
Revenues
Transfers in - #0014,592,923(1,392,500)3,200,4230(3,200,423)(100.00%)
Transfers in - #3120001,750,0001,750,0000.00%
Total Nonrecurring Revenues4,592,923(1,392,500)3,200,4231,750,000(1,450,423)(45.32%)
Expenditures
Capital Equipment Replacement Programs225,0000225,000135,000(90,000)(40.00%)
Local Street Program0001,750,0001,750,0000.00%
Bridge Replacement Program25,000025,0000(25,000)(100.00%)
Traffic Signal Program Tools & Equipment057,37557,3750(57,375)(100.00%)
Traffic Signal Program Office Furniture014,00014,0000(14,000)(100.00%)
Transfers out - #501
(Bucket Truck/Vehicles signal prog 0205,000205,0000(205,000)(100.00%)
Total Nonrecurring Expenditures250,000276,375526,3751,885,0001,358,625258.11%
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures4,342,923(1,668,875)2,674,048(135,000)
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures(222,151)(308,766)(530,917)112,815
Beginning fund balance4,599,5984,599,5984,068,681
Ending fund balance4,377,4474,068,6814,181,496
Street Fund Summary
Total revenues9,401,12309,401,1239,362,900
Total expenditures9,623,274308,7669,932,0409,250,085
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures(222,151)(308,766)(530,917)112,815
Beginning unrestricted fund balance4,599,5984,599,5984,068,681
Ending unrestricted fund balance4,377,4474,068,6814,181,496
CITY OF SPOKANE VALLEY, WA 10/15/2024
2025 Budget
20242025Difference Between
As As2023 and 2024
AdoptedAmendmentAmendedBudget$%
SPECIAL REVENUE FUNDS - continued
#103 - PATHS & TRAILS FUND
Revenues
Motor Vehicle Fuel (Gas) Tax8,20008,2008,3001001.22%
Investment Interest1,00001,0002,0001,000100.00%
Total revenues9,20009,20010,3001,10011.96%
Expenditures
Transfers out - #309 000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures9,2009,20010,300
Beginning fund balance48,62048,62057,820
Ending fund balance57,82057,82068,120
#104 - HOTEL / MOTEL TAX - TOURISM FACILITIES FUND
Revenues
Hotel/Motel Tax600,0000600,000590,000(10,000)(1.67%)
Investment Interest 80,000080,000200,000120,000150.00%
Transfers in - #1050793,575793,5750(793,575)(100.00%)
Total revenues680,000793,5751,473,575790,000(683,575)(46.39%)
Expenditures
Transfer out - #316 (cross country course)04,400,0004,400,0000(4,400,000)(100.00%)
Total expenditures04,400,0004,400,0000(4,400,000)(100.00%)
Revenues over (under) expenditures680,000(2,926,425)790,000
Beginning fund balance4,944,8154,944,8152,018,390
Ending fund balance5,624,8152,018,3902,808,390
#105 - HOTEL / MOTEL TAX FUND
Revenues
Hotel/Motel Tax900,0000900,000900,00000.00%
Investment Interest 10,000010,00020,00010,000100.00%
Total revenues910,0000910,000920,00010,0001.10%
Expenditures
Transfers out - #00130,000030,00030,00000.00%
Transfers out - #1040793,575793,5750(793,575)(100.00%)
Tourism Promotion1,252,200(793,575)458,625893,000434,37594.71%
Total expenditures1,282,20001,282,200923,000(359,200)(28.01%)
Revenues over (under) expenditures(372,200)(372,200)(3,000)
Beginning fund balance600,231600,231228,031
Ending fund balance228,031228,031225,031
#106 - SOLID WASTE FUND
Revenues
Solid Waste Administrative Fee250,0000250,000250,00000.00%
Investment Interest40,000040,00070,00030,00075.00%
Total revenues290,0000290,000320,00030,00010.34%
Expenditures
Wages / Benefits / Payroll Taxes00049,28949,2890.00%
Education & Contract Administration290,0000290,00070,000(220,000)(75.86%)
Total expenditures290,0000290,000119,289(170,711)(58.87%)
Revenues over (under) expenditures00200,711
Beginning fund balance1,194,6361,194,6361,194,636
Ending fund balance1,194,6361,194,6361,395,347
CITY OF SPOKANE VALLEY, WA 10/15/2024
2025 Budget
20242025Difference Between
As As2023 and 2024
AdoptedAmendmentAmendedBudget$%
SPECIAL REVENUE FUNDS - continued
#107 - PEG FUND
Revenues
Comcast PEG Contribution63,000063,00055,000(8,000)(12.70%)
Investment Interest 3,00003,0005,0002,00066.67%
Total revenues66,000066,00060,000(6,000)(9.09%)
Expenditures
PEG Reimbursement - CMTV39,500039,50039,50000.00%
Capital Outlay33,500033,50033,50000.00%
Total expenditures73,000073,00073,00000.00%
Revenues over (under) expenditures(7,000)(7,000)(13,000)
Beginning fund balance237,911237,911230,911
Ending fund balance230,911230,911217,911
#108 - AFFORDABLE & SUPPORTIVE HOUSING SALES TAX
Revenues
Affordable & Supportive Housing Sales Tax200,0000200,000200,00000.00%
Investment Interest8,00008,00015,0007,00087.50%
Total revenues208,0000208,000215,0007,0003.37%
Expenditures
Operations000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures208,000208,000215,000
Beginning fund balance800,632800,6321,008,632
Ending fund balance1,008,6321,008,6321,223,632
#109 - TOURISM PROMOTION AREA FUND
Revenues
Tourism Promotion Area Fee1,200,00001,200,0001,300,000100,0008.33%
Total revenues1,200,00001,200,0001,300,000100,0008.33%
Expenditures
Professional Services1,200,000381,0001,581,0001,275,000(306,000)(19.35%)
Total expenditures1,200,000381,0001,581,0001,275,000(306,000)(19.35%)
Revenues over (under) expenditures0(381,000)25,000
Beginning fund balance681,740681,740300,740
Ending fund balance681,740300,740325,740
#110 - HOMELESS HOUSING PROGRAM FUND
Revenues
Recording Fees640,000(350,000)290,000290,00000.00%
Total revenues640,000(350,000)290,000290,00000.00%
Expenditures
Transfer out - #0010290,000290,000344,00054,00018.62%
Total expenditures0290,000290,000344,00054,00018.62%
Revenues over (under) expenditures640,0000(54,000)
Beginning fund balance126,547126,547126,547
Ending fund balance766,547126,54772,547
CITY OF SPOKANE VALLEY, WA 10/15/2024
2025 Budget
20242025Difference Between
As As2023 and 2024
AdoptedAmendmentAmendedBudget$%
SPECIAL REVENUE FUNDS - continued
#111- TRANSPORTATION BENEFIT DISTRICT FUND
Revenues
Vehicle License Fees01,392,5001,392,5002,785,0001,392,500100.00%
Total revenues01,392,5001,392,5002,785,0001,392,500100.00%
Expenditures
Transfer out - #10101,392,5001,392,5002,785,0001,392,500100.00%
Total expenditures01,392,5001,392,5002,785,0001,392,500100.00%
Revenues over (under) expenditures000
Beginning fund balance000
Ending fund balance000
#120 - CENTER PLACE OPERATING RESERVE FUND
Revenues
Investment Interest000000.00%
Miscellaneous000000.00%
Total revenues000000.00%
Expenditures
Operations000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures000
Beginning fund balance300,000300,000300,000
Ending fund balance300,000300,000300,000
#121 - SERVICE LEVEL STABILIZATION RESERVE FUND
Revenues
Investment Interest0288,000288,000288,00000.00%
Transfers in - #312 0400,000400,0000(400,000)(100.00%)
Total revenues0688,000688,000288,000(400,000)(58.14%)
Expenditures
Operations000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures0688,000288,000
Beginning fund balance5,651,8545,651,8546,339,854
Ending fund balance5,651,8546,339,8546,627,854
#122 - WINTER WEATHER RESERVE FUND
Revenues
Investment Interest6,00006,00015,0009,000150.00%
Transfers in - #001000000.00%
Subtotal revenues6,00006,00015,0009,000150.00%
Expenditures
Street maintenance expenditures500,0000500,000500,00000.00%
Total expenditures500,0000500,000500,00000.00%
Revenues over (under) expenditures(494,000)(494,000)(485,000)
Beginning fund balance548,568548,568554,568
Ending fund balance54,56854,56869,568
CITY OF SPOKANE VALLEY, WA 10/15/2024
2025 Budget
20242025Difference Between
As As2023 and 2024
AdoptedAmendmentAmendedBudget$%
DEBT SERVICE FUNDS
#204 - LTGO BOND DEBT SERVICE FUND
Revenues
Spokane Public Facilities District551,6000551,600569,40017,8003.23%
Transfers in - #001398,9500398,950401,5502,6000.65%
Total revenues950,5500950,550970,95020,4002.15%
Expenditures
Debt Service Payments - CenterPlace551,6000551,600569,40017,8003.23%
Debt Service Payments - City Hall398,9500398,950401,5502,6000.65%
Total expenditures950,5500950,550970,95020,4002.15%
Revenues over (under) expenditures000
Beginning fund balance000
Ending fund balance000
CAPITAL PROJECTS FUNDS
#301 - REET 1 CAPITAL PROJECTS FUND
Revenues
REET 1 - Taxes1,500,00001,500,0001,500,00000.00%
Investment Interest90,000090,000200,000110,000122.22%
Total revenues1,590,00001,590,0001,700,000110,0006.92%
Expenditures
Transfers out - #303897,3120897,312356,000(541,312)(60.33%)
Transfers out - #311 (pavement preservation)
1,170,35001,170,3501,372,150201,80017.24%
Transfers out - #31480108010(801)(100.00%)
Total expenditures2,068,46302,068,4631,728,150(340,313)(16.45%)
Revenues over (under) expenditures(478,463)(478,463)(28,150)
Beginning fund balance5,860,5905,860,5905,382,127
Ending fund balance5,382,1275,382,1275,353,977
#302 - REET 2 CAPITAL PROJECTS FUND
Revenues
REET 2 - Taxes1,500,00001,500,0001,500,00000.00%
Investment Interest100,0000100,000275,000175,000175.00%
Total revenues1,600,00001,600,0001,775,000175,00010.94%
Expenditures
Transfers out - #303440,437352,711793,148483,300(309,848)(39.07%)
Transfers out - #311 (pavement preservation)
1,170,35001,170,3501,372,150201,80017.24%
Transfers out - #314182,500146,823329,32336,500(292,823)(88.92%)
Total expenditures1,793,287499,5342,292,8211,891,950(400,871)(17.48%)
Revenues over (under) expenditures(193,287)(692,821)(116,950)
Beginning fund balance5,278,6305,278,6304,585,809
Ending fund balance5,085,3434,585,8094,468,859
CITY OF SPOKANE VALLEY, WA 10/15/2024
2025 Budget
20242025Difference Between
As As2023 and 2024
AdoptedAmendmentAmendedBudget$%
CAPITAL PROJECTS FUNDS - continued
#303 - STREET CAPITAL PROJECTS FUND
Revenues
Grant Proceeds6,949,896419,0007,368,8964,480,512(2,888,384)(39.20%)
Developer588,130221,000809,130968,833159,70319.74%
Transfers in - #301897,3120897,312356,000(541,312)(60.33%)
Transfers in - #302440,437352,711793,148483,300(309,848)(39.07%)
Transfers in - #312 000200,000200,0000.00%
Total revenues8,875,775992,7119,868,4866,488,645(3,379,841)(34.25%)
Expenditures
300Pines and Mission Intersection Improvement1,599,25601,599,25620,000(1,579,256)(98.75%)
313Barker Rd/Union Pacific Crossing50,000050,0001,060,8451,010,8452021.69%
320Sullivan Preservation - Sprague to 8th5,00005,0000(5,000)(100.00%)
321Argonne Corridor Imprv - North of Knox19,608019,60821,5001,8929.65%
3262020 Citywide Retroreflective Post Plates000126,200126,2000.00%
327Sprague Stormwater & Crossing Project2,365,00002,365,0000(2,365,000)(100.00%)
329Barker Road Imp- City Limits to Appleway50,000050,0002,793,1002,743,1005486.20%
346Bowdish Sidewalk 12th to 22nd2,106,77702,106,77740,000(2,066,777)(98.10%)
347Broadway and Park Intersection410,1340410,1340(410,134)(100.00%)
348Barker Road Improvements- Appleway to I900221,000221,0000(221,000)(100.00%)
349Trent Ave Access Control Safety Improvements0419,000419,0000(419,000)(100.00%)
351Barker Road Imp - Sprague to Appleway595,0000595,000255,000(340,000)(57.14%)
35416th Ave Preservation - Evergreen to Adams0352,711352,7110(352,711)(100.00%)
366S. Sullivan Preservation - 8th to 12th000252,000252,0000.00%
367Subarea Transportation Plan000200,000200,0000.00%
Argonne Bridge675,0000675,000720,00045,0006.67%
Contingency1,000,00001,000,0001,000,00000.00%
Total expenditures8,875,775992,7119,868,4866,488,645(3,379,841)(34.25%)
Revenues over (under) expenditures000
Beginning fund balance1,969,3551,969,3551,969,355
Ending fund balance1,969,3551,969,355 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 Proceeds0001,561,7611,561,7610.00%
Transfers in - #001160,0000160,0000(160,000)(100.00%)
Transfers in - #312 220,000326,299546,299300,000(246,299)(45.09%)
Total revenues380,000326,299706,2991,861,7611,155,462163.59%
Expenditures
316Balfour Park improvements Phase 120,000530,000550,0000(550,000)(100.00%)
328Sullivan Park water line02,0002,0000(2,000)(100.00%)
Greenacres Park Phase 2200,0000200,0001,861,7611,661,761830.88%
Total expenditures220,000532,000752,0001,861,7611,109,761147.57%
Revenues over (under) expenditures160,000(45,701)0
Beginning fund balance338,459338,459292,758
Ending fund balance498,459292,758292,758
CITY OF SPOKANE VALLEY, WA 10/15/2024
2025 Budget
20242025Difference Between
As As2023 and 2024
AdoptedAmendmentAmendedBudget$%
CAPITAL PROJECTS FUNDS - continued
#310 - CIVIC FACILITIES CAPITAL PROJECTS FUND
Revenues
Investment Interest 1,20001,2001,20000.00%
Total revenues1,20001,2001,20000.00%
Expenditures
Transfer out - #309 (Balfour Park)000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures1,2001,2001,200
Beginning fund balance19,27419,27420,474
Ending fund balance20,47420,47421,674
#311 - PAVEMENT PRESERVATION
Revenues
Transfers in - #0011,021,90001,021,9000(1,021,900)(100.00%)
Transfers in - #3011,170,35001,170,3501,372,150201,80017.24%
Transfers in - #3021,170,35001,170,3501,372,150201,80017.24%
Transfers in - #3120001,032,1001,032,1000.00%
Grant Proceeds0358,362358,362112,011(246,351)(68.74%)
Total revenues3,362,600358,3623,720,9623,888,411167,4494.50%
Expenditures
Pavement preservation3,500,0002,120,1655,620,1652,000,000(3,620,165)(64.41%)
Pre-project GeoTech50,000050,00050,00000.00%
Total expenditures3,550,0002,120,1655,670,1652,050,000(3,620,165)(63.85%)
Revenues over (under) expenditures(187,400)(1,949,203)1,838,411
Beginning fund balance4,127,3474,127,3472,178,144
Ending fund balance3,939,9472,178,1444,016,555
#312 - CAPITAL RESERVE FUND
Revenues
Transfers in - #001 ('22 fund bal >50%)
04,397,8324,397,8320(4,397,832)(100.00%)
Investment Interest 500,0000500,000650,000150,00030.00%
Total revenues500,0004,397,8324,897,832650,000(4,247,832)(86.73%)
Expenditures
Transfers out - #001 (City Hall Repair)
01,424,0001,424,0000(1,424,000)(100.00%)
Transfers out - #001 (pub safety space planning)
0122,200122,2000(122,200)(100.00%)
Transfers out - #101(Local Street Program)
0001,750,0001,750,0000.00%
Transfers out - #121 (Stabilization Reserve)
0400,000400,0000(400,000)(100.00%)
Transfers out - #303
(Subarea Transportation Plan)000200,000200,0000.00%
Transfers out - #309
(Balfour Park Improvements Ph. 1 20,000324,299344,2990(344,299)(100.00%)
Transfers out - #309
(Sullivan Park water line)02,0002,0000(2,000)(100.00%)
Transfers out - #309(Greenacres Park Ph2)
200,0000200,000300,000100,00050.00%
Transfers out - #311(Pavement Preservation)
0001,032,1001,032,1000.00%
Transfers out - #314
(Barker Rd Overpass)725,0000725,0000(725,000)(100.00%)
Transfers out - #314(Pines Rd Underpass)
20,094367,906388,0001,708,0231,320,023340.21%
Transfers out - #314 (Sullivan Interchange)
61,698(41,021)20,6770(20,677)(100.00%)
WSDOT Sullivan Park Property Acquisition0759,600759,6000(759,600)(100.00%)
Total expenditures1,026,7923,358,9844,385,7764,990,123604,34713.78%
Revenues over (under) expenditures(526,792)512,056(4,340,123)
Beginning fund balance11,996,25911,996,25912,508,315
Ending fund balance11,469,46712,508,315 8,168,192
CITY OF SPOKANE VALLEY, WA 10/15/2024
2025 Budget
20242025Difference Between
As As2023 and 2024
AdoptedAmendmentAmendedBudget$%
CAPITAL PROJECTS FUNDS - continued
#314 - RAILROAD GRADE SEPARATION PROJECTS FUND
Revenues
Grant Proceeds2,112,5303,356,1115,468,64139,496,67434,028,033622.24%
Developer Contributions0308,592308,5920(308,592)(100.00%)
Transfers in - #30180108010(801)(100.00%)
Transfers in - #302182,500146,823329,32336,500(292,823)(88.92%)
Transfers in - #312 806,792326,8851,133,6771,708,023574,34650.66%
Total revenues3,102,6234,138,4117,241,03441,241,19734,000,163469.55%
Expenditures
143Barker BNSF Grade Separation725,0000725,0000(725,000)(100.00%)
223Pines Rd Underpass273,6742,226,3262,500,00040,850,19738,350,1971534.01%
311Sullivan Rd Interchange2,153,9481,633,0523,787,000391,000(3,396,000)(89.68%)
Total expenditures3,152,6223,859,3787,012,00041,241,19734,229,197488.15%
Revenues over (under) expenditures(49,999)229,0340
Beginning fund balance117,460117,460346,494
Ending fund balance67,461346,494 346,494
#315 - TRANSPORTATION IMPACT FEES FUND
Revenues
Transportation Impact Fees300,0000300,000400,000100,00033.33%
Investment Interest 00030,00030,0000.00%
Total revenues300,0000300,000430,000130,00043.33%
Expenditures
Transfers out - #303000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures300,000300,000430,000
Beginning fund balance1,137,7931,137,7931,437,793
Ending fund balance1,437,7931,437,793 1,867,793
#316 - ECONOMIC DEVELOPMENT CAPITAL PROJECTS FUND
Revenues
Transfers in - #10404,400,0004,400,0000(4,400,000)(100.00%)
Total revenues04,400,0004,400,0000(4,400,000)(100.00%)
Expenditures
Cross Country Course Project04,400,0004,400,0000(4,400,000)(100.00%)
Total expenditures04,400,0004,400,0000(4,400,000)(100.00%)
Revenues over (under) expenditures000
Beginning fund balance000
Ending fund balance00 0
CITY OF SPOKANE VALLEY, WA 10/15/2024
2025 Budget
20242025Difference Between
As As2023 and 2024
AdoptedAmendmentAmendedBudget$%
ENTERPRISE FUNDS
#402 - STORMWATER FUND
RECURRING ACTIVITY
Revenues
Stormwater Management Fees5,600,00005,600,0006,170,000570,00010.18%
Investment Interest40,000040,00090,00050,000125.00%
Total Recurring Revenues5,640,00005,640,0006,260,000620,00010.99%
Expenditures
Wages / Benefits / Payroll Taxes1,316,97632,3461,349,3221,578,815229,49317.01%
Supplies44,700044,70037,200(7,500)(16.78%)
Services & Charges2,422,31702,422,3172,272,306(150,011)(6.19%)
Intergovernmental Payments48,000048,00088,00040,00083.33%
Vehicle rentals - #50113,000013,00016,5003,50026.92%
Total Recurring Expenditures3,844,99332,3463,877,3393,992,821115,4822.98%
Recurring Revenues Over (Under)
Recurring Expenditures1,795,007(32,346)1,762,6612,267,179
NONRECURRING ACTIVITY
Revenues
Grant Proceeds000000.00%
Total Nonrecurring Revenues000000.00%
Expenditures
Capital - various projects1,500,0001,110,0002,610,0001,500,000(1,110,000)(42.53%)
Watershed studies150,0000150,000150,00000.00%
Asset management software system00050,00050,0000.00%
Total Nonrecurring Expenditures1,650,0001,110,0002,760,0001,700,000(1,060,000)(38.41%)
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures(1,650,000)(1,110,000)(2,760,000)(1,700,000)
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures145,007(1,142,346)(997,339)567,179
Beginning working capital4,550,1584,550,1583,552,819
Ending working capital4,695,1653,552,8194,119,998
Stormwater Fund Summary
Total revenues5,640,00005,640,0006,260,000
Total expenditures5,494,9931,142,3466,637,3395,692,821
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures145,007(1,142,346)(997,339)567,179
Beginning unrestricted fund balance4,550,1584,550,1583,552,819
Ending unrestricted fund balance4,695,1653,552,8194,119,998
#403 - AQUIFER PROTECTION AREA
Revenues
Spokane County500,0000500,0000(500,000)(100.00%)
Investment Interest20,000020,00020,00000.00%
Total revenues520,0000520,00020,000(500,000)(96.15%)
Expenditures
Capital - various projects1,000,00001,000,0001,000,00000.00%
Effectiveness study55,000055,0000(55,000)(100.00%)
Total expenditures1,055,00001,055,0001,000,000(55,000)(5.21%)
Revenues over (under) expenditures(535,000)(535,000)(980,000)
Beginning working capital1,590,2481,590,2481,055,248
Ending working capital1,055,2481,055,24875,248
CITY OF SPOKANE VALLEY, WA 10/15/2024
2025 Budget
20242025Difference Between
As As2023 and 2024
AdoptedAmendmentAmendedBudget$%
INTERNAL SERVICE FUNDS
#501 - ER&R FUND
Revenues
Vehicle rentals - #00146,750046,75079,50032,75070.05%
Vehicle rentals - #10141,950041,95071,20029,25069.73%
Vehicle rentals - #101
(plow replace.)300,0000300,000300,00000.00%
Vehicle rentals - #40213,000013,00016,5003,50026.92%
Transfers in - #101 (IT equipment reserve)
86,500086,50092,5006,0006.94%
Transfers in - #001 (New parks maint. vehicles)
085,00085,0000(85,000)(100.00%)
Transfers in - #101 (New signal maint. vehicles)
0205,000205,0000(205,000)(100.00%)
Investment Interest20,000020,00020,00000.00%
Total revenues508,200290,000798,200579,700(218,500)(27.37%)
Expenditures
Small tools & minor equipment10,000010,00010,00000.00%
Vehicle purchase120,000290,000410,0000(410,000)(100.00%)
Snow plow purchase300,0000300,000175,000(125,000)(41.67%)
Heavy Duty Machinery & Equipment270,0000270,0000(270,000)(100.00%)
Total expenditures700,000290,000990,000185,000(805,000)(81.31%)
Revenues over (under) expenditures(191,800)(191,800)394,700
Beginning working capital1,356,7221,356,7221,164,922
Ending working capital1,164,9221,164,9221,559,622
#502 - RISK MANAGEMENT FUND
Revenues
Transfers in - #001700,0000700,000900,000200,00028.57%
Investment Interest04,8004,8004,80000.00%
Total revenues700,0004,800704,800904,800200,00028.38%
Expenditures
Auto & Property Insurance700,000125,000825,000900,00075,0009.09%
Total expenditures700,000125,000825,000900,00075,0009.09%
Revenues over (under) expenditures0(120,200)4,800
Beginning fund balance460,525460,525340,325
Ending fund balance460,525340,325345,125
#503 - PUBLIC SAFETY EQUIPMENT REPLACEMENT FUND
Revenues
Transfers in - #001 (replacement amts)
0473,722473,722473,72200.00%
Transfers in - #001 (transfer for equipment for
future additional officers)01,000,0001,000,0000(1,000,000)(100.00%)
Total revenues01,473,7221,473,722473,722(1,000,000)(67.86%)
Expenditures
Equipment Purchases 000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures01,473,722473,722
Beginning fund balance001,473,722
Ending fund balance01,473,7221,947,444
FIDUCIARY FUNDS
#632 - PASSTHROUGH FEES & TAXES FUND
Revenues
Fees & taxes collected for other governments500,000100,000600,000600,00000.00%
Total revenues500,000100,000600,000600,00000.00%
Expenditures
Fees & taxes remitted to other governments500,000100,000600,000600,00000.00%
Total expenditures500,000100,000600,000600,00000.00%
Revenues over (under) expenditures000
Beginning fund balance000
Ending fund balance000
CITY OF SPOKANE VALLEY, WA 10/15/2024
2025 Budget
20242025Difference Between
As As2023 and 2024
AdoptedAmendmentAmendedBudget$%
TOTAL OF ALL FUNDS
Total of Revenues for all Funds104,582,37119,718,412124,300,783147,856,886
Total of Expenditures for all Funds106,404,95835,464,244141,869,202149,629,785
Total grant revenues (included in total
revenues)9,507,4264,192,47313,699,89946,087,958
Total Capital expenditures (included in
total expenditures)19,470,39714,685,22934,155,62656,300,103
CITY OF SPOKANE VALLEY, WA
2025 Budget
Revenues by Fund
General Fund
Property Tax
$ 14,081,000
Sales Ta
x33,000,000
Sales Tax - Public Safety1,609,400
Sales Tax - Criminal Justice2,833,700
Gambling and Leasehold Excise Tax 523,000
Franchise Fees/Business Registration1,320,000
State Shared Revenues2,527,400
Service Revenues3,616,900
Fines and Forfeitures482,100
Recreation Program Fees658,100
Miscellaneous, Investment Int., Transfers3,003,700
Total General Fund
$ 63,655,300
Other Funds
$ 9,362,900
101Street Fund
10,300
103Paths & Trails Fund
790,000
104Hotel/Motel Tax Tourism Facilities Fund
920,000
105Hotel/Motel Tax Fund
320,000
106Solid Waste Fund
60,000
107PEG Fund
215,000
108Affordable & Supportive Housing Sales Tax
1,300,000
109Tourism Promotion Area Fund
290,000
110Homeless Housing Program Fund
111Transportation Benefit District Fund2,785,000
121Service Level Stabilization Reserve Fund288,000
15,000
122Winter Weather Reserve Fund
970,950
204LTGO Bond Debt Service Fund
1,700,000
301REET 1 Capital Projects Fund
1,775,000
302REET 2 Capital Projects Fund
6,488,645
303Street Capital Projects Fund
1,861,761
309Parks Capital Projects Fund
1,200
310Civic Facilities Capital Projects Fund
3,888,411
311Pavement Preservation Fund
650,000
312Capital Reserve Fund
41,241,197
314Railroad Grade Separation Projects Fund
430,000
315Transportation Impact Fees Fund
6,260,000
402Stormwater Management Fund
20,000
403Aquifer Protection Area Fund
579,700
501Equipment Rental & Replacement Fund
904,800
502Risk Management Fund
473,722
503Public Safety Equipment Replacement Fund
600,000
632Passthrough Fees & Taxes Fund
$ 84,201,586
Total Other Funds
Total All Funds147,856,886$
52%
Sales Tax
22%
Property Tax
5%
Miscellaneous
$63,655,300
2025 General Fund Revenues
CITY OF SPOKANE VALLEY, WA
1%
Recreation Program Fees
6%
4%
2%
1%
1%
Service Revenues
4%
2%
Gambling Tax
Fines & Forfeitures
Public Safety Sales Tax
Criminal Justice Sales Tax
Registrations
State Shared Revenues
Franchise Fees/Business
0%
1%
APA Fund
1%
4%
Fund
Passthrough
Internal Service Funds
Stormwater Management
43%
General Fund
39%
$ 147,856,886
Capital Projects Funds
2025 City Wide Revenues
CITY OF SPOKANE VALLEY, WA
1%
6%
Street Fund
5%
Debt Service Fund
Other Special Revenue Funds
CITY OF SPOKANE VALLEY, WA
2025 Budget - General Fund
Detail Revenues by Type
20212022202320242025
Amended Proposed
ActualActualActualBudgetBudget
Property Tax
Property Tax12,526,70912,993,48713,312,95313,824,90014,081,000
Property Tax - Delinquent423,445156,971146,96000
12,950,15413,150,45813,459,91313,824,90014,081,000
Sales Taxes
Sales Tax31,499,53432,347,04632,522,92032,526,60033,000,000
Sales Tax - Public Safety1,398,6481,529,9411,583,9621,600,8001,609,400
Sales Tax - Criminal Justice2,472,0162,685,5032,774,8602,818,5002,833,700
35,370,19836,562,49036,881,74236,945,90037,443,100
Gambling and Leasehold Excise Tax
Amusement Games13,61316,661113,50314,000100,000
Card Games386,758453,1582,476375,0001,000
Bingo & Raffles68898219,0211,00015,000
Punch Boards & Pull Tabs89,747109,535409,21990,000400,000
Leasehold Excise Tax4,9155,41212,2205,0007,000
495,721585,748556,439485,000523,000
Licenses & Permits
General Business Licenses209,835231,0821,098,089200,000220,000
Franchise Fees1,166,5091,169,326238,7321,170,0001,100,000
1,376,3441,400,4081,336,8211,370,0001,320,000
State Shared Revenues
City Assistance State Revenue312,7200000
Payment in Lieu of Taxes - DNR
3,3203,09604,0004,000
CJ - High Crime
307,978335,772343,866300,000344,000
MVET Criminal Justice - Population
33,38136,57939,28140,80043,500
CJ Contracted Services
202,289217,671231,199200,000231,000
CJ Special Programs
118,733129,552138,480145,000152,300
Marijuana Excise Tax Distribution
212,580271,849271,857178,200224,000
DUI - Cities
16,6897,73010,82014,00013,000
Liquor Board Excise Tax
710,593740,373754,305776,500713,700
Liquor Board Profits
770,254810,471818,871810,900801,900
2,688,5372,553,0932,608,6792,469,4002,527,400
Service Revenues
Accessory Dwelling3,0002,0233,6462,0002,000
Building & Planning Fees 452,967438,338429,815306,800342,300
Planning Fees 1,365,855944,967870,068865,000870,000
Building Permits2,536,8342,015,6461,924,1911,751,0001,850,000
Code Enforcement17,92844,69422,74620,00020,000
Demolition Permits4,9525,0203,33045,0005,000
Entertainment License1,5751,57501,6001,600
Grading Permits40,11542,07942,08528,00033,000
Home Profession Fee2,1723,5365,6123,0003,000
Mechanical Permits183,608173,337163,929157,000160,000
Misc. Permits & Fees55,94033,08375,43132,00037,500
Plumbing Permits94,39670,71965,82280,00080,000
Right of Way Permits183,037253,579255,997188,000210,000
Street Vacation Permits2,27913,8241,4772,0002,000
Temporary Use Permit Fees1,5001,0400500500
4,946,1584,043,4603,864,1493,481,9003,616,900
CITY OF SPOKANE VALLEY, WA
2025 Budget - General Fund
Detail Revenues by Type
20212022202320242025
Amended Proposed
ActualActualActualBudgetBudget
Fines and Forfeitures
Public Safety False Alarm Services59,66663,91455,73862,00055,000
Public Safety Grants100,93450,792050,00050,000
LE & CJ One-Time City Assistance389,3990000
Fines & Forfeits - Traffic341,849279,392374,655361,000347,500
Other Criminal- Non Traffic Fines25,12829,40873,39927,60029,600
916,976423,506503,792500,600482,100
Limited term employee - project
Activity Fees (To use a recreational facility)222,115437,640645,077417,900467,300
Program Fees (To participate in a program)79,956177,846232,453189,300190,800
302,071615,486877,530607,200658,100
Miscellaneous
AWC Health & Wellness 0001,0001,000
Investment Interest70,4071,135,5473,262,3261,100,0002,000,000
Sales Tax Interest18,32138,136103,31130,00040,000
Lease Financing048,49488,27100
Interest on Gambling Tax112190200100
Police Precinct Rent 44,89942,27645,65942,00042,000
Police Precinct Maintenance24,79336,80920,81636,00021,000
Judgments and Settlements26173,6083,565,29800
Miscellaneous Revenue & Grant Proceeds165,582151,731163,003431,000523,000
COVID-19 Stimulus Funding37,1415,713,8039,464,426159,0000
Copy Charges6511,0673181,0001,000
Pass-Through Services1,9781,6291,7772,0001,600
363,9107,343,11916,715,2051,802,2002,629,700
Transfers
Transfers in - #105 (h/m tax-CP advertising)9,51612,98214,15530,00030,000
Transfers in - #110000290,000344,000
Transfers in - #312 0606,5374,801,3971,546,2000
9,516619,5194,815,5521,866,200374,000
Total General Fund Revenue59,419,58567,297,28781,619,82263,353,30063,655,300
CITY OF SPOKANE VALLEY, WA
2025 Budget - Other Funds
Detail Revenues by Type
20212022202320242025
Amended Proposed
ActualActualActualBudgetBudget
101 - Street Fund
Utility tax1,084,3871,003,537960,872900,000900,000
Motor Vehicle Fuel (Gas) Tax1,901,9261,951,4371,969,1141,950,7001,969,700
Multimodal Transportation Revenue132,334137,638139,065137,500138,200
Right-of-Way Maintenance Fee115,307101,652112,552100,000100,000
Solid Waste Road Wear Fee002,163,4891,700,0001,700,000
Investment Interest55612,416122,69010,00010,000
Other Miscellaneous Revenues & Grants282,509425,16131,45710,00010,000
Nonrecurring Transfer in - #0012,552,6003,084,9193,530,0483,200,4230
Nonrecurring Transfer in - #1060271,0001,862,92900
Nonrecurring Transfer in - #1110001,392,5002,785,000
Nonrecurring Transfer in - #12289,805500,000000
Nonrecurring Transfer in - #311002,677,09900
Nonrecurring Transfer in - #312 00250,00001,750,000
6,159,4247,487,76013,819,3159,401,1239,362,900
103 - Paths & Trails Fund
Motor Vehicle Fuel (Gas) Tax8,0228,2318,3058,2008,300
Investment interest215791,9461,0002,000
8,0438,81010,2519,20010,300
104 - Hotel/Motel Tax - Tourism Facilities Fund
Hotel/Motel Tax481,321591,849588,684600,000590,000
Transfers in - #1051,201,684273,000515,198793,5750
Investment interest2,61782,662234,24380,000200,000
1,685,622947,5111,338,1251,473,575790,000
105 - Hotel/Motel Tax Fund
Hotel/Motel Tax744,435901,685905,678900,000900,000
Investment Interest89811,32026,18910,00020,000
745,333913,005931,867910,000920,000
106 - Solid Waste
Solid Waste Administrative fee232,310268,611276,172250,000250,000
Solid Waste Road Wear fee1,760,5191,987,350000
Investment Interest1,48043,19191,69640,00070,000
1,994,3092,299,152367,868290,000320,000
107 - PEG Fund
Comcast PEG contribution71,25264,64056,29563,00055,000
Investment Interest1603,24610,2493,0005,000
71,41267,88666,54466,00060,000
108 - Affordable & Supportive Housing Sales Tax
Affordable & Supportive Sales Tax215,088202,181193,105200,000200,000
Investment Interest2058,06129,9588,00015,000
215,293210,242223,063208,000215,000
109 - Tourism Promotion Area
Tourism Promotion Area Fee001,309,5061,200,0001,300,000
Investment Interest0024,54800
Tourism Interest003,64400
001,337,6981,200,0001,300,000
110 - Homeless Housing Program
Recording Fees00125,527290,000290,000
Investment Interest001,02000
00126,547290,000290,000
111 - Transportation Benefit District
Vehicle License Fees0001,392,5002,785,000
Investment Interest00000
0001,392,5002,785,000
121 - Service Level Stabilization Reserve
Investment Interest00151,854288,000288,000
Transfers in - #312000400,0000
00151,854688,000288,000
122 - Winter Weather Reserve Fund
Investment Interest2097,08816,7886,00015,000
Transfer in - #001364,44089,805500,00000
364,64996,893516,7886,00015,000
CITY OF SPOKANE VALLEY, WA
2025 Budget - Other Funds
Detail Revenues by Type
20212022202320242025
Amended Proposed
ActualActualActualBudgetBudget
204 - Debt Service - LTGO 03 Fund
Facilities District Revenue480,800501,200527,200551,600569,400
Transfers in - #001401,500401,400401,150398,950401,550
Transfers in - #30180,77581,10080,60000
Transfers in - #30280,77581,10080,60000
1,043,8501,064,8001,089,550950,550970,950
301 - REET 1 Capital Projects Fund
REET 1 - 1st Quarter Percent3,109,1132,790,0201,678,8601,500,0001,500,000
Investment Interest2,82796,965274,63090,000200,000
3,111,9402,886,9851,953,4901,590,0001,700,000
302 - REET 2 Capital Projects Fund
REET 2 - 2nd Quarter Percent3,109,1132,790,0201,678,8601,500,0001,500,000
Investment Interest5,137117,019305,242100,000275,000
3,114,2502,907,0391,984,1021,600,0001,775,000
303 - Street Capital Projects Fund
Grant Proceeds4,174,2434,235,8145,340,1387,368,8964,480,512
Developer Contributions1,271,759853,467934,884809,130968,833
Investment Interest21811,65250,21900
Transfers in - #0010051,37200
Transfers in - #1060110,746000
Transfers in - #301293,208899,463499,948897,312356,000
Transfers in - #302 1,401,744226,7012,583,768793,148483,300
Transfers in - #312 (87,442)113,78643,2400200,000
7,053,7306,451,6299,503,5699,868,4866,488,645
309 - Parks Capital Projects Fund
Grant Proceeds593,2600158,65801,561,761
Developer Contribution17,8960000
Investment Interest2001,15800
Transfers in - #001178,813160,145515,939160,0000
Transfers in - #30264,077124,0205,00000
Transfers in - #3100040,19200
Transfers in - #312604,511332,2674,312,623546,299300,000
1,458,577616,4325,033,570706,2991,861,761
310 - Civic Facilities Capital Projects Fund
Investment Interest69213,6524,8511,2001,200
69213,6524,8511,2001,200
311 - Pavement Preservation Fund
Grants02,052,1752,614,216358,362112,011
Developer Contribution29,011029,70000
Investment Interest3,44873,150138,45900
Transfers in - #001991,8431,001,8001,011,8001,021,9000
Transfers in - #101 (local streets)001,372,76100
Transfers in - #1061,537,7763,193000
Transfers in - #301827,278550,241827,2781,170,3501,372,150
Transfers in - #302827,279914,900827,2791,170,3501,372,150
Transfers in - #31200001,032,100
4,216,6354,595,4596,821,4933,720,9623,888,411
312 - Capital Reserve Fund
Sale of Land109,4030000
Investment Interest8,303236,054803,378500,000650,000
Transfers in - #001 11,126,3433,593,0005,358,0544,397,8320
Transfers in - #3103,6000000
11,247,6493,829,0546,161,4324,897,832650,000
314 - Railroad Grade Separation Projects Fund
Grant Proceeds280,718677,412799,9675,468,64139,496,674
Investment Interest427000
Developer Contribution51,403518144,686308,5920
Rental Income17,79310,50000
Transfers in - #301008010
Transfers in - #302660,5160329,32336,500
Transfers in - #312602,272633,818625,1481,133,6771,708,023
1,613,1291,322,2481,569,8017,241,03441,241,197
CITY OF SPOKANE VALLEY, WA
2025 Budget - Other Funds
Detail Revenues by Type
20212022202320242025
Amended Proposed
ActualActualActualBudgetBudget
315 - Transportation Impact Fees Fund
Transportation Impact Fees294,477361,614429,485300,000400,000
Investment Interest1319,68342,404030,000
294,608371,297471,889300,000430,000
316 - Economic Development Capital Projects Fund
Transfer in - #104 (cross course)0013,0154,400,0000
Transfer in - #312 (fairgrounds building)3,3587,010000
3,3587,01013,0154,400,0000
402 - Stormwater Management Fund
Stormwater Management Fee2,026,1402,031,0005,585,3865,600,0006,170,000
Grant Proceeds - Nonrecurring95,0000306,66600
Investment Interest2,13440,038172,94740,00090,000
2,123,2742,071,0386,064,9995,640,0006,260,000
403 - Aquifer Protection Area Fund
Spokane County522,357514,576515,898500,0000
Grant Proceeds1,337,636236,685621,47600
Developer Contribution157,8650000
Investment Interest1,22120,42157,69220,00020,000
Transfers in - #30214,9260000
2,034,005771,6821,195,066520,00020,000
501 - Equipment Rental & Replacement Fund
Vehicle rentals - #00131,30031,30059,60046,75079,500
Vehicle rentals - #10110,25010,25027,75041,95071,200
Vehicle rentals - #101 (plow replace.)60,500275,000275,000300,000300,000
Vehicle rentals - #4026,7506,7506,75013,00016,500
Transfers in - #001 (CenterPlace kitchen reserve)36,6000000
Transfers in - #001 (Additional vehicle)00085,0000
Transfers in - #001 (IT equipment reserve)00086,50092,500
Transfers in - #101 (Additional vehicle)0070,568205,0000
Miscellaneous revenues032597600
Investment Interest1,14720,44852,63920,00020,000
146,547344,073493,283798,200579,700
502 - Risk Management Fund
Transfers in - #001425,000450,000600,000700,000900,000
Investment Interest1174,8894,8034,8004,800
425,117454,889604,803704,800904,800
503 - Public Safety Equipment Replacment
Transfers in - #0010001,473,722473,722
0001,473,722473,722
632 - Passthrough Fees & Taxes Fund
Fees & Taxes collected for other governments589,853433,410601,526600,000600,000
589,853433,410601,526600,000600,000
Total of "Other Fund" Revenues49,721,29940,171,95662,456,35960,947,48384,201,586
General Fund Revenues59,419,58567,297,28781,619,82263,353,30063,655,300
Total Revenues109,140,884107,469,243144,076,181124,300,783147,856,886
CITY OF SPOKANE VALLEY, WA
2025 Budget
Expenditures by Fund and Department
General Fund
$ 754,111
Council
City Manager858,450
City Attorney983,089
City Services1,451,798
Public Safety41,077,009
Operations & Administrative
Deputy City Manager637,381
Finance1,506,684
Human Resources402,280
Information Technology445,653
Facilities1,485,751
Public Works
Administration 380,647
Engineering2,021,088
Building2,125,485
Economic Development1,244,350
Planning1,112,227
Parks & Recreation
Administration 469,981
Maintenance2,424,043
Recreation361,235
Aquatics677,500
Senior Center35,202
CenterPlace724,628
General Government3,581,222
Total General Fund
$ 64,759,814
Other Funds
$ 9,250,085
101Street Fund
105Hotel/Motel Tax Fund923,000
106Solid Waste Fund119,289
107Tourism Promotion Area Fund73,000
109PEG Fund1,275,000
110Homeless Housing Program Fund344,000
111Transportation Benefit District Fund2,785,000
122Winter Weather Reserve Fund500,000
204LTGO Bond Debt Service Fund970,950
301REET 1 Capital Projects Fund1,728,150
302REET 2 Capital Projects Fund1,891,950
303Street Capital Projects Fund6,488,645
309Parks Capital Projects Fund1,861,761
311Pavement Preservation Fund2,050,000
312Capital Reserve Fund4,990,123
314Railroad Grade Separation Projects41,241,197
402Stormwater Management Fund5,692,821
403Aquifer Protection Area1,000,000
501Equipment Rental & Replacement (ER&R)185,000
502Risk Management Fund900,000
632Passthrough Fees & Taxes Fund600,000
$ 84,869,971
Total Other Funds
Total All Funds149,629,785$
63%
Public Safety
7%
Parks & Recreation
6%
$64,759,814
General Government
CITY OF SPOKANE VALLEY, WA
2025 General Fund Expenditures
6%
2%
Planning
Council & Executive
2%
2%
Facilities
7%
5%
Public Works
Economic Development
Operations & Administrative
4%
0%
4%
Passthrough ActivitiesOther Special Revenue Funds
1%
1%
Debt Service
Stormwater & APA Funds
Risk Management
27%
2%
Public Safety
General Government
5%
Admin
$149,629,785
Council / Executive/ Ops &
2025 City Wide Expenditures
CITY OF SPOKANE VALLEY, WA
0%
3%
40%
Facilities
Public Works
Capital Projects Funds
1%
Planning
6%
3%
1%
1%
Street Fund
Parks & Recreation
Tourism Promotion
Economic Development
$
$
$ 64,759,814
$ 754,111
$ 65,000
$ 0
$ 1,867,772
$ 0
$ 41,309,609
$ 0
2025 Budget
CITY OF SPOKANE VALLEY, WA
$ 8,179,279
$ 368,600
General Fund Expenditures by Department and Type
& Payroll TaxesSuppliesChargesIntergovernmentalInterfundExpendituresTotal
$ 424,824
Wages, BenefitsServices &Capital
$ 1,100
Deputy City Manager628,1145008,767000637,381Finance1,481,5185,66619,5000001,506,684Human Resources373,1401,70027,440000402,280Information Technology432,00365013,000000445,653Administration324,8521,00
054,795000380,647Engineering1,655,18437,450328,4540002,021,088Administration311,6032,800155,578000469,981Maintenance130,61159,5002,233,9320002,424,043Recreation260,98219,00081,253000361,235Aquatics05
00677,000000677,500Senior Center28,9641,6004,63800035,202CenterPlace530,92250,063143,643000724,628Total12,913,330
City Council384,411City Manager776,4506,00076,000000858,450City Attorney824,4206,445152,224000983,089City Services928,2382,300521,2600001,451,798Public Safety00233,70040,843,3090041,077,009Operations
& AdministrativeFacilities524,416101,900859,4350001,485,751Community & Public WorksBuilding1,787,31544,450293,7200002,125,485Economic Development792,1605,400446,7900001,244,350Planning738,0274,30036
9,9000001,112,227Parks & RecreationGeneral Government072,5001,109,650466,3001,867,77265,0003,581,222
CITY OF SPOKANE VALLEY, WA
2025 Budget
General Fund Department Changes from 2024 to 2025
Difference Between
202420252024 and 2025
AmendedProposedIncrease (Decrease)
BudgetBudget$%
City Council
Wages, Payroll Taxes & Benefits368,807384,41115,6044.23%
Supplies3,0001,100(1,900)(63.33%)
Services & Charges364,600368,6004,0001.10%
Total736,407754,11117,7042.40%
City Manager
Wages, Payroll Taxes & Benefits793,974776,450(17,524)(2.21%)
Supplies6,7006,000(700)(10.45%)
Services & Charges82,30076,000(6,300)(7.65%)
Total882,974858,450(24,524)(2.78%)
City Attorney
Wages, Payroll Taxes & Benefits797,155824,42027,2653.42%
Supplies6,2536,4451923.07%
Services & Charges297,974152,224(145,750)(48.91%)
Total1,101,382983,089(118,293)(10.74%)
City Services
Wages, Payroll Taxes & Benefits892,628928,23835,6103.99%
Supplies2,5002,300(200)(8.00%)
Services & Charges429,440521,26091,82021.38%
Total1,324,5681,451,798127,2309.61%
Public Safety
Wages/Payroll Taxes/Benefits0000.00%
Supplies25,2000(25,200)(100.00%)
Other Services and Charges203,700233,70030,00014.73%
Intergovernmental Services35,022,34839,933,3094,910,96114.02%
Total35,251,24840,167,0094,915,76113.94%
Deputy City Manager
Wages, Payroll Taxes & Benefits599,936628,11428,1784.70%
Supplies50050000.00%
Services & Charges9,7908,767(1,023)(10.45%)
Total610,226637,38127,1554.45%
Finance
Wages, Payroll Taxes & Benefits1,434,4561,481,51847,0623.28%
Supplies3,5005,6662,16661.89%
Services & Charges19,20019,5003001.56%
Total1,457,1561,506,68449,5283.40%
Human Resources
Wages, Payroll Taxes & Benefits354,207373,14018,9335.35%
Supplies2,2001,700(500)(22.73%)
Services & Charges32,71027,440(5,270)(16.11%)
Total389,117402,28013,1633.38%
Information Technology
Wages, Payroll Taxes & Benefits444,284432,003(12,281)(2.76%)
Supplies50065015030.00%
Services & Charges12,60013,0004003.17%
Total457,384445,653(11,731)(2.56%)
Facilities
Wages, Payroll Taxes & Benefits539,193524,416(14,777)(2.74%)
Supplies137,100101,900(35,200)(25.67%)
Services & Charges675,630769,43593,80513.88%
Total1,351,9231,395,75143,8283.24%
(Continued to next page)
CITY OF SPOKANE VALLEY, WA
2025 Budget
General Fund Department Changes from 2024 to 2025
Difference Between
202420252024 and 2025
AmendedProposedIncrease (Decrease)
BudgetBudget$%
(Continued from previous page)
Community & Public Works - Administration
Wages, Payroll Taxes & Benefits351,972324,852(27,120)(7.71%)
Supplies1,0001,00000.00%
Services & Charges56,46054,795(1,665)(2.95%)
Total409,432380,647(28,785)(7.03%)
Community & Public Works - Engineering
Wages, Payroll Taxes & Benefits1,683,4561,655,184(28,272)(1.68%)
Supplies36,10037,4501,3503.74%
Services & Charges337,125328,454(8,671)(2.57%)
Total2,056,6812,021,088(35,593)(1.73%)
Building
Wages, Payroll Taxes & Benefits1,861,3071,787,315(73,992)(3.98%)
Supplies41,45044,4503,0007.24%
Services & Charges382,905293,720(89,185)(23.29%)
Total2,285,6622,125,485(160,177)(7.01%)
Community & Public Works - Planning
Wages, Payroll Taxes & Benefits729,858738,0278,1691.12%
Supplies5,5304,300(1,230)(22.24%)
Services & Charges363,745369,9006,1551.69%
Total1,099,1331,112,22713,0941.19%
Economic Development
Wages, Payroll Taxes & Benefits751,724792,16040,4365.38%
Supplies5,4005,40000.00%
Services & Charges451,390446,790(4,600)(1.02%)
Total1,208,5141,244,35035,8362.97%
Parks & Rec- Admin
Wages, Payroll Taxes & Benefits325,532311,603(13,929)(4.28%)
Supplies3,9002,800(1,100)(28.21%)
Services & Charges179,750155,578(24,172)(13.45%)
Total509,182469,981(39,201)(7.70%)
Parks & Rec- Maintenance
Wages, Payroll Taxes & Benefits224,276130,611(93,665)(41.76%)
Supplies60,00059,500(500)(0.83%)
Services & Charges2,049,8892,233,932184,0438.98%
Total2,334,1652,424,04389,8783.85%
Parks & Rec- Recreation
Wages, Payroll Taxes & Benefits249,922260,98211,0604.43%
Supplies16,60019,0002,40014.46%
Services & Charges83,42581,253(2,172)(2.60%)
Total349,947361,23511,2883.23%
Parks & Rec- Aquatics
Supplies2,000500(1,500)(75.00%)
Services & Charges567,200677,000109,80019.36%
Total569,200677,500108,30019.03%
Parks & Rec- Senior Center
Wages, Payroll Taxes & Benefits28,00728,9649573.42%
Supplies1,6001,60000.00%
Services & Charges5,1754,638(537)(10.38%)
Total34,78235,2024201.21%
(Continued to next page)
CITY OF SPOKANE VALLEY, WA
2025 Budget
General Fund Department Changes from 2024 to 2025
Difference Between
202420252024 and 2025
AmendedProposedIncrease (Decrease)
BudgetBudget$%
(Continued from previous page)
Parks & Rec- CenterPlace
Wages, Payroll Taxes & Benefits499,745530,92231,1776.24%
Supplies38,86350,06311,20028.82%
Services & Charges146,604143,643(2,961)(2.02%)
Total685,212724,62839,4165.75%
General Government
Supplies71,70072,5008001.12%
Services & Charges1,303,4001,122,650(180,750)(13.87%)
Intergovernmental Services317,440453,300135,86042.80%
Capital outlays15,00015,00000.00%
Total1,707,5401,663,450(44,090)(2.58%)
398,950401,5502,6000.65%
Transfers out - #204
Transfers out - #309 160,0000(160,000)(100.00%)
Transfers out - #311
Pavement Preservation1,021,9000(1,021,900)(100.00%)
Transfers out - #50186,50092,5006,0006.94%
Transfers out - #502700,000900,000200,00028.57%
Transfers out - #503473,7220(473,722)(100.00%)
Total recurring expenditures59,652,90763,236,092(3,583,185)6.01%
Summary by Category
Wages, Payroll Taxes & Benefits12,930,439 12,913,330 (17,109)(0.13%)
Supplies471,596424,824(46,772)(9.92%)
Services & Charges8,055,0128,102,27947,2670.59%
Transfers out - #204398,950401,5502,6000.65%
Transfers out - #309 160,0000(160,000)(100.00%)
Transfers out - #3111,021,9000(1,021,900)(100.00%)
Transfers out - #50186,50092,5006,0006.94%
Transfers out - #502700,000900,000200,00028.57%
Transfers out - #503473,7220(473,722)(100.00%)
Intergovernmental Svc (public safety)35,022,34839,933,3094,910,96114.02%
Intergovernmental Svc317,440453,300135,86042.80%
Capital outlay15,00015,00000.00%
59,652,90763,236,0923,583,1856.01%
Fund: 001General FundSpokane Valley
Dept: 011Legislative Branch2025 Budget
This department accounts for the cost of providing effective elected representation of the citizenry in the governing body.
The Council makes policy decisions for the City and is accountable to Spokane Valley citizens by making decisions regarding
how resources are allocated, the appropriate levels of service, and establishing goals and policies for the organization.
Accomplishments for 2024
Updated and adopted a 2025 State Legislative Agenda and 2025 Federal Legislative Agenda.
Authorized the hiring of 12 new public safety staff positions based on recommendations in the 2023 Matrix Police
Staffing Study and significant public input.
Reviewed and selected a solid waste disposal service provider and authorized staff to negotiate and execute a long
term agreement.
Collaborated with State and Federal legislators and lobbyists to further the city's interests.
Continued to participate in regional homelessness discussions to investigate options to address this issue.
Adopted a balanced 2025 budget that met the city's goals of 1) having recurring revenue exceed recurring
expenditures.
Goals for 2025
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 local people own homes.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Mayor 1.01.01.01.01.0
Council 6.06.06.06.06.0
Total FTEs 7.07.07.07.07.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 323,194282,793$ 346,014$ 368,807$ 384,411$
Supplies 1,098798 1,013 3,000 1,100
Services & Charges 280,060228,037 299,761 364,600 368,600
Total Legislative Branch$ 604,352511,628$ 646,788$ 736,407$ 754,111$
Fund: 001General FundSpokane Valley
Dept: 013Executive Branch2025 Budget
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 of
City Council policies, and provision of a communication linkage between citizens, the City Council, City departments,
and other government agencies.
Accomplishments for 2024
Focused staff efforts on the city's budget priorities of public safety, pavement preservation, transportation and
infrastructure, economic development, Housing and Homelessness, and Communications
Worked to support City Councils 2024 Goals as referenced under the Legislative Branch budget.
Presented Council with a balanced 2025 budget which includes General Fund recurring revenues exceeding recurring
expenditures and an ending fund balance at least 50% of recurring expenditures.
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 priorities 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 balance 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
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
City Manager 1.01.01.01.01.0
City Clerk 1.01.01.01.01.0
Deputy City Clerk 1.01.01.01.01.0
Administrative Analyst 1.00.00.00.00.0
Senior Administrative Analyst 1.00.00.00.00.0
Office Assistant I 0.50.50.50.50.5
Executive Assistant (CM)1.01.01.01.01.0
Legislative Coordinator 0.01.00.00.00.0
Public Information Officer 1.00.00.00.00.0
Total FTEs 7.55.54.54.54.5
Budget Detail
Wages, Payroll Taxes & Benefits$ 757,420972,256$ 698,786$ 793,974$ 776,450$
Supplies 4,0996,443 4,651 6,700 6,000
Services & Charges 43,23345,841 58,979 82,300 76,000
Nonrecurring expenditures 4,7239,796 0 0 0
Total City Manager Division$ 809,4751,034,336$ 762,416$ 882,974$ 858,450$
Fund: 001General FundSpokane Valley
Dept: 0132025 Budget
Executive Branch
City Attorney Division
Accomplishments 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 class
action settlements, U.S. Supreme Court decisions impacting anti-camping ordinances, public defender caseload
standards, etc.
Assisted City Council and departments in analyzing existing processes and developing new processes for legal
compliance. For example, among other things, the City Attorney Office:
- 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 WISHA 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 Hall.
Negotiated and drafted several utility franchise agreements with utility providers.
Provided extensive and ongoing legal advice critical to completing transportation infrastructure projects, including but not
limited to the Pines Grade Separation Project using RAISE funds administered by the Federal Railroad Administration.
Assisted departments in identifying and purchasing properties having long-term strategic 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 2025
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.
(continued on next page)
Fund: 001General FundSpokane Valley
Dept: 0132025 Budget
Executive Branch
(continued from prior page)
City Attorney Division
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
City Attorney 1.01.01.01.01.0
Senior Deputy City Attorney 0.01.01.01.01.0
Deputy City Attorney 1.01.01.01.01.0
Attorney 1.00.00.00.00.0
Paralegal 0.00.01.01.01.0
Administrative Assistant - Legal 1.01.01.01.01.0
Total FTEs 4.04.05.05.05.0
Interns 2.02.02.02.02.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 575,912613,097$ 719,096$ 797,155$ 824,420$
Supplies 1,6571,354 2,047 6,253 6,445
Services & Charges 262,04482,534 379,148 297,974 152,224
Total City Attorney Division$ 839,613696,985$ 1,100,291$ 1,101,382$ 983,089$
Fund: 001General FundSpokane Valley
Dept: 0132025 Budget
Executive Branch
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 e-newsletter and Nextdoor page.
Created easy-to-use city-branded communications templates for sta 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.
Finalize a Strategic City Communications Plan.
Provide regular, timely, clear and accurate information to the community.
Engage community members and provide opportunities to get involved, share their thoughts and inform city
decision-making.
Fully implement the communications guidelines so all city communications are unified, creative, professional
and recognizable.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
City Services Administrator 0.00.01.01.01.0
Communication Manager 0.00.01.01.01.0
Communication Specialist 0.00.01.01.01.0
Legislative Policy Coordinator 0.00.01.01.01.0
Housing & Homeless Services Coordinator 0.00.01.01.01.0
Total FTEs 0.00.05.05.05.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 00$ 688,432$ 892,628$ 928,238$
Supplies 002,5292,5002,300
Services & Charges 0064,462429,440521,260
Nonrecurring expenditures 00017,0000
Total Finance Division$ 00$ 755,423$ 1,341,568$ 1,451,798$
Fund: 001General FundSpokane Valley
Dept: 016Public Safety2025 Budget
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 Sheriff's 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
or stray animals, and response to potentially dangerous animal
confrontations.
Non-Departmental
Grant expenditures0
Total Recurring Expenditures40,167,009
Nonrecurring Expenditures:
Public Safety (police vehicle replacements)910,000
Total Nonrecurring Expenditures910,000
Total Recurring and Nonrecurring Expenditures$ 41,077,009
City of Spokane Valley
2025 Budget
Public Safety
20212022202320242025
Amended
ActualActualActualBudgetBudget
Recurring:
Judicial System:
District Court Contract1,077,846$ 1,322,524$ 1,372,934$ 1,505,901$ 1,742,870$
Public Defender Contract761,681840,530920,165938,568963,837
Prosecutor Contract380,513396,534329,993400,000456,404
Pretrial Services Contract159,505181,059183,168188,663198,736
Subtotal Judicial System2,379,5452,740,6472,806,2603,033,1323,361,847
Law Enforcement System:
Sheriff Contract22,659,25125,620,65627,079,30828,731,84734,243,471
Law Enforcement Vehicles00910,655870,0000
Emergency Management 86,65990,156103,517109,230107,231
Operating Supplies086422000
Repair & Maint Supplies5722,0642,04200
Small Tools and Minor Equipment325176000
Non-Capital Equipment for JAG Grant16,05416,443025,0000
Repair & Maint Supplies001,96000
Fuel0252500
Law Enf. Repair & Maintenance Supplies13,1335,17117,49200
Janitorial Supplies2,5912,6594,58300
Small Tools and Minor Equipment1503201,51100
Wages & Benefits32,78421,97163,85500
Advertising0122000
GIS Services006,69800
Miscellaneous Srvs/Contingency238763818200,000200,000
Vehicle License & Registration01645500
False Alarm Bank Fees9671,0648231,2001,200
Law Enforcement Building R&M7856,3076,41200
Building & Grounds R&M002,15600
Prior Years' Settle & Adjust0(331,433)000
Electricity/Gas20,97022,48223,59100
Water1,6771,6031,73400
Sewer81981782200
Janitorial Services33,60241,18461,35800
Taxes and Assessments7958131,98400
Law Enforcement Building R&M22,2731,249000
Miscellaneous Services2914629500
Software License & Maint.0002,5002,500
Building & Grounds R&M062,55420,260030,000
Subtotal Law Enforcementl System22,893,67425,567,56228,311,99629,939,97734,584,402
Jail System:
Jail Contract1,982,2711,667,6932,460,2671,908,2581,841,748
Subtotal Jail System1,982,2711,667,6932,460,2671,908,2581,841,748
Other:
Animal Control Contract317,603330,961354,410369,881379,012
Hearing Examiner001,64300
Subtotal Other317,603330,961356,053369,881379,012
Subtotal Recurring 27,573,09330,306,86333,934,57635,251,24840,167,009
Small Tools & Minor Equipment4,9760000
Law Enforcement Staffing Assessment0084,78700
Building R&M034,965000
Improvements to Buildings08,16852,52236,0000
Precinct Fire Panel Replacement23,4560000
Precinct Improvements w/ JAG Funds023,635000
Heavy Duty Machinery & Equipment034,678117,94700
HVAC Units67,6950000
Capital Equipment079,84073,12600
Law Enforcement Vehicles001,531,0890910,000
Subtotal Nonrecurring96,127181,2861,859,47136,000910,000
Total Public Safety$ 30,488,14927,669,220$ 35,794,047$ 35,287,248$ 41,077,009$
Animal
Control
379,012
Contract,
Jail
Contract,
1,841,748
107,231
Contract,
Emergency
Management
Bldg
2,500
Law Enf.
Contract,
Maintenance
Sheriff
Contract,
34,243,471
City of Spokane Valley
456,404
Contract,
Prosecutor
2025 Budgeted Contract Expenditures
Public
963,837
Contract,
Defender
Contract,
$1,742,870
District Court
$-
$5,000,000
$40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000
Fund: 001General FundSpokane Valley
Dept: 018Operation & Administrative Services2025 Budget
The Operations & Administrative Services Department is composed of three divisions, the Deputy City Manager Division, the
Finance Division, the Human Resources Division, and the Information Technology Division.
Deputy City Manager Division
The Deputy City Manager (DCM) supervises the Parks & Recreation Department, Office of the City Attorney,
Finance Department, IT Department, and oversees the City's Public Safety contracts. In 2023, the Deputy City Manager
supervised the Facilities division until it was assumed by the City Services Administrator. The Deputy City Manager assists
the City Manager in organizing and directing the other operations of the City, and assumes the duties of City Manager in
his/her absence.
Accomplishments for 2024
Supported the 2024 Goals of the Legislative and Executive Branch.
Worked with the City Manager and Staff to develop the 2025 Budget.
Worked with City Council, City Manager, Staff, and Spokane Valley Police Department to implement
updated levels of service for Police, including staffing.
Studied and developed plan for public safety campus.
Assisted with new Solid Waste Transfer, Transport, and Disposal Services Contract.
Goals for 2025
Support the 2025 Goals of the Legislative and Executive Branch.
Work with City Manager and Staff to develop the 2026 Budget.
Work with City Council, City Manager, Staff, and Spokane Valley Police Department to implement
remaining staffing positions for updated levels of service for Police.
Assist with Parks Master Plan Update.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Deputy City Manager 1.01.01.01.01.0
Senior Admin Analyst 0.01.01.01.01.0
Administrative Analyst 0.01.01.01.01.0
Total FTEs 1.03.03.03.03.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 468,133240,970$ 555,772$ 599,936$ 628,114$
Supplies 1030 - 500 500
Services & Charges 47,16443,718 46,751 9,790 8,767
Total Deputy City Manager Division$ 515,400284,688$ 602,523$ 610,226$ 637,381$
Fund: 001General FundSpokane Valley
Dept: 018Operation & Administrative Services2025 Budget
Finance Division
The Finance Division provides financial management services for all City departments. Programs include accounting and
financial reporting, payroll, accounts payable, purchasing, budgeting and financial planning, treasury, and investments.
The division is also responsible for generating and analyzing financial data related to the City's operations.
The department prepares Finance Activity Reports for review by the City Manager and City Council as well as the Annual
Comprehensive Financial Report (ACFR) that is subject to an annual audit by the Washington State Auditor's Office.
Accomplishments for 2024
Completed the implementation of the Financial Modules in the Enterprise ERP financial system.
Maintained a consistent level of service in payroll, accounts payable, budget development, and periodic and annual
financial report preparation.
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
Complete the implementation of the Payroll and HR Modules of the Enterprise ERP financial system.
Maintain a consistent level of service in payroll, accounts payable, budget development, and periodic and annual
financial report preparation.
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.
Work with City Council, City Manager, Staff, and Spokane Valley Police Department to implement
remaining staffing positions for updated levels of service for Police.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Finance Director 1.01.01.01.01.0
Accounting Manager 1.01.01.01.01.0
Accounting & Finance Program Manager 0.00.01.01.01.0
Accountant/Budget Analyst 3.753.752.752.752.75
Accountant I 0.00.01.01.01.0
Accounting Technician 2.02.02.02.02.0
Administrative Assistant 0.01.01.01.01.0
IT Manager 1.00.00.00.00.0
IT Specialist 2.00.00.00.00.0
Database Administrator 1.01.00.00.00.0
Total FTEs 11.759.759.759.759.75
Budget Detail
Wages, Payroll Taxes & Benefits$ 1,183,1491,307,686$ 1,237,511$ 1,434,456$ 1,481,518$
Supplies 6,8253,258 7,767 3,500 5,666
Services & Charges 15,05313,055 12,630 19,200 19,500
Total Finance Division$ 1,205,0271,323,999$ 1,257,908$ 1,457,156$ 1,506,684$
Fund: 001Spokane Valley
General Fund
Dept: 018Operation & Administrative Services2025 Budget
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
Successfully negotiated a successor labor agreement to be implemented in 2025.
Implemented innovative methods to recruit vacancies in the City.
Implemented a new Human Resource Management system to replace current payroll software.
Supported employee wellness by attaining the AWC WellCity Award for 2024.
Audited City Fleet policy to include the revaluation of City vehicles.
Continued to enhance the Human Resources information on the City's new website.
Goals for 2025
Implement personnel changes related to 2024 Collective Bargaining
Provide City-Wide anti-harassment training to Employees
Deploy the new personnel/payroll system and resolve issues as needed
Continue to implement systems/policies that enhance employee security within City facilities
Attain the AWC WellCity Award for 2025
Reassess City fleet valuation for Washington Cities Insurance Authority coverage
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Human Resource Manager 1.01.01.01.01.0
Human Resource Technician 1.01.01.01.01.0
Total FTEs 2.02.02.02.02.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 307,005284,878$ 323,305$ 354,207$ 373,140$
Supplies 1,0371,179 2,224 2,200 1,700
Services & Charges 36,16617,121 61,015 32,710 27,440
Total Human Resources Division$ 344,208303,178$ 386,544$ 389,117$ 402,280$
Fund: 001General FundSpokane Valley
Dept: 018Operation & Administrative Services2025 Budget
Information Technology Division
IT Division is responsible for the design, maintenance and support of the City's data network. This division maintain all primary
computer applications including the financial management and permitting systems.
Accomplishments for 2024
Deployed 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
Assisted in the migration to new Human Capital Management solution
Managed network infrastructure to ensure minimum downtime for computer systems and phones
Developed 24/7 Cybersecurity Monitoring solution by selecting the best partner for coverage after hours
Goals for 2025
Manage Cybersecurity training program for City Staff
Assist in onboarding of Human Capital Management solution
Provide software application support to staff
Maintain network infrastructure to minimize downtime for computer systems and phones
Work thru hardware replacement efficiently to ensure minimal downtime for staff
Collaborate with staff to provide effective solutions while meeting budget goals
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
IT Manager 0.01.01.01.01.0
IT Specialist 0.02.02.02.02.0
Total FTEs 0.03.03.03.03.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 390,1530$ 380,822$ 444,284$ 432,003$
Supplies 0273 205 500 650
Services & Charges 05,278 5,509 12,600 13,000
Total Finance Division$ 395,7040$ 386,536$ 457,384$ 445,653$
Fund: 001General FundSpokane Valley
Dept: 033Facilities2025 Budget
Facilities
The Parks, Recreation & Facilities Director provides management and oversight of the City's facilities. This department is
responsible for the overall operations and maintenance of the City Hall facility, the City's Valley Precinct facility,
CenterPlace and the Street Maintenance Shop. The Facilities Department is responsible for, among other things, grounds
maintenance, janitorial services, lighting, and maintenance of the HVAC and other building systems.
Accomplishments for 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 Facilities.
Began the implementation of the Clean Building requirements.
Pursued grant opportunities to address Clean Building requirements.
Addressed maintenance requests for all City facilities timely and efficiently.
Managed snow plowing, janitorial, landscaping and other misc. contracts.
Goals for 2025
Continue to coordinate all maintenance, repairs, and capital replacement activities for all City owned facilities.
Continue to assist with City Hall repairs.
Continue to pursue grant opportunities to address Clean Building requirements.
Develop an Operation and Maintenance program for CenterPlace, City Hall, and the SVPD Precinct.
Continue to implement the Clean Building requirements.
Continue to address maintenance requests for all City facilities timely and efficiently.
Continue to manage snow plowing, janitorial, landscaping and other misc. contracts.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Maintenance Worker Lead - Facilities 0.00.80.80.81.0
Building Inspector - Facilities 1.01.01.01.01.0
Maint Worker-Facilities 0.880.00.00.02.0
Custodian 0.01.01.01.01.0
Total FTEs 1.882.82.82.85.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 260,042169,672$ 288,174$ 539,193$ 524,416$
Supplies 36,76533,918 43,896 137,100 101,900
Services & Charges 400,487264,227 316,302 675,630 769,435
Nonrecurring expenditures 67,0463,655 107,254 501,000 90,000
Total Administrative Division$ 764,340471,472$ 755,626$ 1,852,923$ 1,485,751$
Fund: 001General FundSpokane Valley
Dept: 040Public Works2025 Budget
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. Additionally, the CPW Department includes
the Surface & Stormwater Utility, and Solid Waste Collection.
Administration Division
The Administrative Division is responsible for the management and direction of the Community & Public Works Department
within the City of Spokane Valley. These efforts include setting goals and objectives for the following divisions and 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 Utility (Stormwater Funds #402 & #403).
Building Division is responsible for managing and monitoring land development, permitting, and code enforcement for all private
properties within the City.
Street Maintenance & Operations Division provides responsive maintenance and repairs for 1,040 center line miles of City
streets. The City of Spokane Valley operates ten City-owned snow plows which are responsible for the clearing of the priority 1
and 2 roads along with selected hillsides (Street Fund #101).
Solid Waste Management provides and manages the City's Comprehensive Solid Waste and Moderate Risk Waste
Management Plan, including the management of the contracts for solid wase collection and disposal (Fund #106).
Accomplishments 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 Interlocal Agreement for reciprocal road and traffic maintenance, and
miscellaneous services.
Reviewed and developed a new Interlocal Agreement with the Washington State Department of Transportation
(WSDOT) for signal, luminaire, and intelligent transportation system maintenance and operations.
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
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Community & Public Works Director 0.01.01.01.01.0
Administrative Assistant 0.01.01.01.01.0
Total FTEs 0.02.02.02.02.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 292,8020$ 318,547$ 351,972$ 324,852$
Supplies 05973601,0001,000
Services & Charges 01,10920,15256,46054,795
Total Engineering Division$ 294,5080$ 339,059$ 409,432$ 380,647$
Fund: 001General FundSpokane Valley
Dept: 040Public Works2025 Budget
Engineering Division
The Engineering Division includes the following functions:
Capital Improvement Program (CIP) plans, designs, and constructs new facilities and maintains, preserves, and reconstructs
existing facilities owned by the City of Spokane Valley.
Development Engineering (DE) ensures that land actions and commercial building permits comply with the adopted codes for
private infrastructure development through plan review and construction inspection.
Traffic Management and Operations provides traffic engineering for safe and efficient multi-faceted transportation systems
throughout the City (included in the Street Fund #101).
Utilities oversees the City's surface and Stormwater Utility and coordinates other utility issues on behalf of the City as assigned
(included in the Stormwater Management Fund #402 ).
Accomplishments for 2024
Implemented approved capital projects.
Administered state and federal funds received for capital projects.
Successfully acquired grant funds for many capital projects.
Began utility relocation efforts for Pines Road Grade Separation Project.
Advanced the preliminary engineering phase of the Sullivan/Trent Interchange Project, including alternative selection.
Pursue opportunities to fund the construction of the Sullivan/Trent 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 Sullivan/Trent Interchange Project.
Continue to coordinate regional transportation issues with SRTC, WSDOT, and other agencies.
Evaluate the potential to implement traffic impact fees citywide.
Finalize the update of the Solid Waste Management Plan, including review by Department 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.
(continued on next page)
Fund: 001General FundSpokane Valley
Dept: 040Public Works2025 Budget
(continued from prior page)
041 - Engineering Division
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
General
Administrative Assistant 2.01.00.90.90.9*
Assistant Engineer 0.71.50.750.750.75*
CAD Manager 0.00.50.000.000.00*
City Engineer 1.01.01.000.000.00
CPW Liaison 0.00.00.200.200.20*
Engineer 1.00.50.00.30.25*
Engineering Manager - CIP 1.01.01.00.50.5*
Engineering Manager - Utility 0.00.00.00.50.5
Engineering Tech I 1.51.50.750.750.75*
Engineering Tech II 0.750.750.60.60.6*
Engineering Tech Supervisor 0.00.00.50.50.5*
Main/Construction Inspector 2.02.00.00.00.0
Planning & Grants Engineer 0.00.00.50.50.5*
Senior Dev Engineer 1.01.00.00.00.0
Senior Engineer-Proj Mgmt.1.71.70.90.90.9*
Senior Planning Grants Engineer 0.3750.3750.00.00.0
Water Resource Sr. Engineer 1.01.00.00.00.0
Development
Senior Dev Engineer 0.00.00.750.750.75
Maint/Construction Inspector 0.00.01.751.751.00
Water Resource Sr. Engineer 0.00.01.01.01.0
Assistant Engineer 0.00.01.251.251.25
Total FTEs 14.02513.82511.8511.1010.35
Interns 0.00.00.00.00.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 1,655,3891,552,400$ 1,399,471$ 1,683,456$ 1,655,184$
Supplies 21,91023,13034,86536,10037,450
Services & Charges 149,406135,390264,904337,125328,454
Nonrecurring Expenditures 00000
Total Engineering Division$ 1,813,9091,723,716$ 1,699,240$ 2,056,681$ 2,021,088$
These positions are budgeted partially to the Engineering Division in the General Fund with the balance budgeted as a part of
*
Capital Projects Funds, the Street Fund #101, and the Stormwater Fund #402.
Fund: 001General FundSpokane Valley
Dept: 0402025 Budget
Public Works
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 throughout the City, primarily on private property. The Code
Enforcement Team works directly with property owners in maintaining property to City-adopted standards relating to vegetation,
camping, vehicles, trash and rubbish, and structure conditions.
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 local/in-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
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Building Official 1.01.01.01.01.0
Assistant Building Official 1.01.01.01.01.0
Development Service Coordinator 1.01.01.01.01.0
Senior Permit Specialist 0.00.00.00.01.0
Engineering Tech 1.01.01.01.00.0
Permit Facilitator 2.02.02.02.02.0
Plans Examiner 1.01.01.01.01.0
Building Inspector II 3.03.03.03.03.0
Office Assistant II 1.01.01.01.00.0
Office Assistant I 3.02.02.02.02.0
Administrative Assistant 0.00.00.00.01.0
Senior Planner 1.00.00.00.00.0
Planner 3.00.00.00.00.0
Code Enforcement Officer 2.02.02.02.02.0
Total FTEs 20.015.015.015.015.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 1,557,1841,965,489$ 1,636,737$ 1,861,307$ 1,787,315$
Supplies 20,58423,037 29,237 41,450 44,450
Services & Charges 340,190353,850 199,624 382,905 293,720
Total Building Division$ 1,917,9582,342,376$ 1,865,598$ 2,285,662$ 2,125,485$
Fund: 001General FundSpokane Valley
Dept: 040Economic Development2025 Budget
Economic Development Division
The Economic Development Department oversees Geographical Information Systems, Marketing and Communications,
Current and Long Range Planning, Tourism, Business Licensing, and Business Development.
The Department works to build relationships with businesses, the community, and economic development partners to pursue
strategies that ensure long-term fiscal strength of the City.
Accomplishments for 2024
Pursued grant opportunities to enhance economic development and tourism strategies.
Facilitated and managed the development of the cross country course at Flora Park to host championship events.
Collaborated with local, regional and state entities to bring greater awareness to partnership opportunities.
Continued to connect business owners in a variety of sectors with technical assistance.
Continued to Initiate participation on key committees with economic development partners.
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 application for data/photo collection related to Flora Park trails, trees, other pertinent features
Updated land capacity analysis scripting tools to identify vacant and partially used properties throughout the city.
Managed Retail Strategies to recruit new, interesting and unique retail businesses to the city.
Administered and managed the TPA Program, including coordination of the Hotel Commission and revenue-funded
contracts.
Implemented the city's Five-Year Destination Marketing Plan and long-term strategies to grow destination tourism.
Promoted existing signature events that create City identify and a desirable place to live.
Goals for 2025
Continue to develop the cross country course at Flora Park to host collegiate, post collegiate and NCAA cross country
events.
Improve retail sales in Spokane Valley to provide general fund revenues for city services.
Secure grant funding for the cross country course in collaboration with Spokane Sports.
Continue to meet with and provide direct technical assistance to Spokane Valley businesses.
Collaborate with partners to host business focused webinars or workshops for small business owners.
Collaborate with the Spokane Valley Chamber of Commerce on workforce, a shop local campaign and youth
entrepreneurship.
Continue to buildout a GIS application for residential stormwater billing.
Utilize GIS to process land capacity analysis data to inform the periodic update and annexation.
Continue to buildout 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 on next page)
Fund: 001General FundSpokane Valley
Dept: 040Economic Development2025 Budget
Economic Development Division
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Economic Development Director 1.01.01.01.01.0
Economic Development Specialist 1.00.01.01.01.0
Communication & Marketing Officer 0.00.00.01.01.0
Public Information Officer 1.01.00.00.00.0
Senior Transportation Planner 1.01.01.00.00.0
GIS Analyst 0.770.770.770.770.77*
Housing & Homeless Services Coordinator 0.01.01.00.00.0
Business License Specialist 1.01.01.01.01.0
Total FTEs 5.775.775.774.774.77
Interns 1.01.01.01.01.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 712,814662,068$ 683,308$ 751,724$ 792,160$
Supplies 1,3202,5691,2875,4005,400
Services & Charges 317,709316,323413,127451,390446,790
Nonrecurring Expenditures 55,57725,677165,19500
Total Engineering Division$ 1,057,3831,036,674$ 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 Stormwater Fund #402.
Fund: 001General FundSpokane Valley
Dept: 040Planning2025 Budget
Planning Division
The Planning Division oversees both long-range and current planning for the City. The Division oversees the development
and implementation of the Comprehensive Plan, Shoreline Master Program, and Housing Action Plan, including developing
and processing amendments to the comprehensive plan, zoning, subdivision regulations, and related procedural
requirements. The Division handles land use permit processing such as subdivisions, shoreline permits, conditional use
permits, boundary line adjustments, and zoning letters. The Division also ensures the City maintains consistency with
state laws like the Growth Management Act, the Shoreline Management Act, the State Environmental Policy Act,
Subdivisions, and other related land use laws.
Accomplishments for 2024
Collaborated with regional partners in long range planning efforts related to the periodic update.
Continued to seek grants to support City planning initiatives and develop scopes of work for the periodic update.
Increased 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
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Planning Manager 1.01.01.01.01.0
Senior Planner 1.01.01.01.01.0
Associate Planner 0.00.00.00.02.0
Planner 3.03.03.03.01.0
Total FTEs 5.05.05.05.05.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 627,005334,700$ 665,222$ 729,858$ 738,027$
Supplies 2,724716 1,304 5,530 4,300
Services & Charges 105,422220,057 165,442 363,745 369,900
Total Building Division$ 735,151555,473$ 831,968$ 1,099,133$ 1,112,227$
Fund: 001General FundSpokane Valley
Dept: 076Parks & Recreation2025 Budget
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.
Accomplishments for 2024
Implemented new Park Maintenance Contracts for designated parks, signature parks, trails, and janitorial services
Recruited and trained new Parks Administrative Assistant and migrated financial transactions to 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
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Parks & Recreation Director 1.01.01.01.01.0
Administrative Assistant 1.01.01.01.01.0
Total FTEs 2.02.02.02.02.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 274,893278,378$ 287,849$ 325,532$ 311,603$
Supplies 3,3363,531 3,207 3,900 2,800
Services & Charges 62,37024,609 90,908 179,750 155,578
Total Parks Administration Division$ 340,599306,518$ 381,964$ 509,182$ 469,981$
Fund: 001General FundSpokane Valley
Dept: 076Parks & Recreation2025 Budget
Maintenance Division
The Parks Maintenance Division is responsible for the contracted maintenance and upkeep of our parks and public areas
including the Centennial Trail.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Parks & Rec - Maintenance 0.00.00.02.01.0
Recreation Coordinator 0.00.00.02.01.0
20212022202320242025
ActualActualActualBudgetBudget
Budget Detail
Wages, Payroll Taxes & Benefits$ 00$ 30,944$ 224,276$ 130,611$
Supplies 4,4305,126 27,517 60,000 59,500
Services & Charges 998,507932,010 1,091,276 2,049,889 2,233,932
Nonrecurring expenditures 18,74131,984 373 0 0
Total Maintenance Division$ 1,021,678969,120$ 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 Guides 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 relationships 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 Mirabeau 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 relationships with community partners and expand sponsorships of recreation programs
Work with local businesses to sponsor and facilitate additional recreation classes
Continue to enhance annual Arbor Day Celebration with a focus on planting trees
Continue to expand the Winter Market community event in December
Enhance summer day camp staff training to include youth mental health awareness and skillsets
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Recreation Coordinator 1.01.01.01.01.0
Recreation Specialist 0.60.60.60.60.6
Recreation Coordinator 1.61.61.61.61.6
Budget Detail
Wages, Payroll Taxes & Benefits$ 190,939165,498$ 206,665$ 249,922$ 260,982$
Supplies 9,5273,283 8,507 16,600 19,000
Services & Charges 62,48414,587 58,473 83,425 81,253
Total Recreation Division$ 262,950183,368$ 273,645$ 349,947$ 361,235$
Fund: 001General FundSpokane Valley
Dept: 076Parks & Recreation2025 Budget
Aquatics Division
The City of Spokane Valley owns three pools: Park Road Pool, Terrace View Pool, and Valley Mission Pool.
Services include open swim, swim lessons, swim team and facility rentals. In addition, the City leases a portion of
Valley Mission Park to Splashdown Inc. for a water park. The City currently is contracting with the YMCA for all aquatic
activities within the City. The YMCA provides the lifeguards and maintains the pools during the season.
Accomplishments for 2024
Continued to run aquatic programs at full capacity.
Expanded partnership with community sponsors to offer free swim sessions every Friday at all three pools
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 for 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 Pool 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 Summary
20212022202320242025
ActualActualActualBudgetBudget
Budget Detail
Supplies$ 1,154497$ 660$ 2,000$ 500$
Services & Charges 442,104304,750 567,200 567,200 677,000
Total Aquatics Division$ 443,258305,247$ 567,860$ 569,200$ 677,500$
Fund: 001General FundSpokane Valley
Dept: 076Parks & Recreation2025 Budget
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 CenterPlace and the City.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Senior Center Specialist 0.40.40.40.40.4
Total FTEs 0.40.40.40.40.4
Budget Detail
Wages, Payroll Taxes & Benefits$ 9,69328,278$ 18,670$ 28,007$ 28,964$
Supplies 600501 1,114 1,600 1,600
Services & Charges 2,5251,076 1,100 5,175 4,638
Total Senior Center Division
$ 12,81829,855$ 20,884$ 34,782$ 35,202$
Fund: 001General FundSpokane Valley
Dept: 076Parks & Recreation2025 Budget
CenterPlace Division
Construction of Mirabeau Point CenterPlace began in late 2003 and was completed mid-year 2005. The project
represented the culmination of eight years of planning and fundraising by Mirabeau Point Inc. and the joint involvement
of the City and Spokane County. The approximately 54,000 square foot facility houses the City of Spokane Valley
Senior Center, a great room/banquet facility, numerous meeting rooms, multi-purpose rooms and a high tech lecture hall.
The facility combines with Mirabeau Meadows Parks and Mirabeau 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
Upgraded/replaced 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
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Centerplace Coordinator 1.01.01.01.01.0
Administrative Assistant 1.00.00.00.00.0
Office Assistant I 1.01.01.01.01.0
Office Assistant II 0.01.01.01.01.0
Part Time Office Assistant 0.00.00.00.00.0
Maintenance Worker-Facilities 2.01.841.840.00.0
Total FTEs 5.04.844.843.003.00
Budget Detail
Wages, Payroll Taxes & Benefits$ 468,991424,756$ 531,770$ 499,745$ 530,922$
Supplies 88,33963,848 109,875 38,863 50,063
Services & Charges 317,167247,825 370,188 146,604 143,643
Nonrecurring Expenditures 5,000075,538175,0000
Total CenterPlace Division$ 874,497741,429$ 1,087,371$ 860,212$ 724,628$
Fund: 001 General FundSpokane Valley
Dept: 090General Government2025 Budget
The General Government Department accounts for those activities that are not specific to the functions of any particular General
Fund Department or operation. Expenditures recorded here are composed of City Hall bond payments; information
technology equipment and services; capital costs that benefit more than one department; support of agencies external to the City
that provide social service programs and economic development services; and transfers to other City funds for property/casualty
insurance premiums (Fund #502), park capital projects (Fund #309) and the pavement preservation program (Fund #311).
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Supplies
Employee Recognition-Operating Supplies
$ 1,694725$ 3,102$ 3,500$ 3,500$
Miscellaneous Supplies
2,3572,6452,84302,500
Vehicle Maintenance Supplies
1529086131,0001,000
Small Tools & Minor Equipment
1,6705,5049,9427,0007,000
Security Hardware - Non Capital
15213,5623,93022,00022,000
Network Hardware - Non Capital
63310,8944,5999,0009,000
Desktop Hardware - Non Capital
7,7603,66425,88020,50021,500
Desktop Software - Non Capital
21,67712,05242900
Server Hardware
5,9813,0447785,0005,000
Security Software - Non Capital
30,41922,1974,55700
Network Software Licensing
3,447572000
Server Software - Non Capital
4,5244,0381,62600
Fuel
0051800
Office & Operating Supplies
1,7324,9073,5503,7001,000
85,69781,229 62,367 71,700 72,500
Other Services & Charges
Accounting & Auditing
117,49377,459138,580120,000130,000
Advertising
0667000
Alcohol Treatment: Liquor Excise Tax
10,41214,77715,01915,00015,000
Alcohol Treatment: Liquor Profits
11,52316,20916,37719,00016,500
Cell Phones
1,33880000
Cell Phones
08002,0002,000
County Data Sharing Passthrough Costs
8033875361,0001,000
Desktop Software/Subscription Maint
0055,84744,00061,000
Equip Repair & Maint-Hardware Support
3063,6735500
Equipment Rental
3,8693,8692,8694,0004,000
General Operating Leases: Computer
62,17922,12581,06680,50085,000
Hosted Software as a Service
00156,471252,000254,000
Interest
0459000
Interfund Vehicle Lease
5005003,0003,3003,300
Internet Service
9,7501,5582,45800
Internet Service
08,3197,92611,10011,100
IT Support
1,4981,5922,99980,00085,000
Merchant Charges (Bankcard Fees)
1,8161,135551,9001,000
Miscellaneous Services
2,3412,2645,6315,0005,000
Network Hardware Subscription/Maint
0019,07122,80023,500
Network Infrastructure Access
5,2105,4216,9926,6006,600
Network Infrastructure Access-SCRAPS
1,1991,2181,1331,2001,200
Network Infrastructure Maintenance
14,6048,248000
Network Software Subscription/Maint
005,413600600
Outside Agencies- Social Svc & Econ. Dev.
171,872140,552193,238200,0000
Postage
55714181,0001,000
Printing & Binding
1,58700500500
Professional Services
0014,59400
Professional Services - Misc. Studies
109,80294,00022,250243,000210,250
Security Hardware Subscription/Maint
0012,02818,50019,800
Security Infrastructure Maintenance
0154000
(continued to next page)
Fund: 001 General FundSpokane Valley
Dept: 090General Government2025 Budget
(continued from previous page)
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Security Software Subscription/Maint
0024,55749,20030,200
Server Hardware Subscription/Maint
005,3034,60018,000
Server Software Subscription/Maint
00110,31291,300110,800
Sewer
050443200
Software Licenses & Maintenance
81,917146,094000
Professional Services - Economic Dev.
001,00000
Telephone Service
24,48537,7569,76312,60012,600
$ 591,459634,559$ 914,993$ 1,290,700$ 1,108,950$
Intergovernmental Services
Election Costs
$ 0145,911$ 122,554$ 0$ 123,000$
Voter Registration
85,81597,03391,732100,000100,000
Taxes and assessments
12,02012,02012,95112,10013,000
Spokane County Air Pollution Authority
150,830148,194193,276217,440230,300
257,247394,576 420,513 329,540 466,300
Capital Outlays
Computer Hardware - Capital
(63)50,495015,00015,000
Land Acquisition
27,397186,000000
Lease Asset
048,494000
27,334284,989015,00015,000
Debt Service: Principal
Lease Principal
043,820000
Lease Interest
04,002000
Interest and Other Debt Service Costs
6001,200700600700
49,022600 700 600 700
Interfund Payments for Service
Transfer out - #204 (City Hall bond payment)
401,500401,400401,150398,950401,550
Transfer out - #309 (park capital projects)
160,000160,000160,000160,0000
Transfer out - #311 (pavement preservation)
991,8431,001,8001,011,8001,021,9000
Transfer out - #501 (CenterPlace kitchen reserve)
36,6000000
Transfer out - #501 (IT Capital equip reserve)
00086,50092,500
Transfer out - #502 (risk management)
425,000450,000600,000700,000900,000
Transfer out - #503 (Public Safety Equip Replace)
000473,7220
2,013,2002,014,943 2,172,950 2,841,072 1,394,050
Subtotal Recurring Expenditures
$ 3,281,6143,153,241$ 3,571,523$ 4,548,612$ 3,057,500$
Nonrecurring
Capital Outlays
IT capital replacement
07,90633,830152,50050,000
Computer Hardware - Capital
115,98686,53212,99200
Computer Software - Capital
030,425417,329550,0000
124,863115,986 464,151 702,500 50,000
Operating
Professional Services
00128,57400
Professional Services - Econ Dev Grants
00785,71400
Professional Services - Social Services
004,000,00000
Professional Services - H&H Grants
00947,72800
Professional Services - Children Services
00157,38100
Professional Services - Aging Services
002,44700
CLFR Expenditures
37,14143,514110,3753,131,0000
43,51437,141 6,132,219 3,131,000 0
(continued to next page)
Fund: 001 General FundSpokane Valley
Dept: 090General Government2025 Budget
(continued from previous page)
Interfund Payments for Service
Transfer out - #101
2,552,6003,084,9193,530,0483,200,4230
Transfer out - #122
364,44089,805500,00000
Transfer out - #309 (Park Capital)
18,813145000
Transfer out - #312 (Capital Reserve)
11,126,3433,593,0005,358,05400
Transfer out - #501 (ER&R - Parks Vehicles)
00085,0000
Transfer out - #503 (Pub Safety Equip Replace)
0001,000,000473,722
14,062,1966,767,8699,388,1024,285,423473,722
Total Nonrecurring Expenditures
14,215,3236,936,24615,984,4728,118,923523,722
Total Governmental Division
$ 10,217,86017,368,564$ 19,555,995$ 12,667,535$ 3,581,222$
Fund: 101Street FundSpokane Valley
2025 Budget
101 - Street Fund
The Street Maintenance Division, funded by Street Fund #101 was established to account for the activities associated with the
provision of efficient and safe movement of both motorized and non-motorized vehicles, as well as pedestrians within the limits
of the City, and coordinate convenient interconnect to the regional transportation system. Maintenance work includes snow
and ice control, street pavement repairs, traffic signals and signs, landscaping and vegetation control, and many other street
maintenance and repair activities.
The Street Maintenance Division provides responsive maintenance and repairs for approximately 461 center line miles of
City streets. Many of the services overseen by street maintenance staff are contracted services, including street and
stormwater maintenance, roadway landscape maintenance, and street sweeping. Additionally, during winter months,
city maintenance staff manage snow and ice services utilizing both City-owned and operated equipment, as well as
contracted equipment and labor services.
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 projects, including resurfacing several local and collector streets.
Continued winter roadway operations, including full-city plows during significant snow events.
Continued identifying funding opportunities for the entire Pavement Management Program.
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 reciprocal road and traffic maintenance, and
miscellaneous services.
Reviewed and developed a new Interlocal Agreement with the Washington State Department of Transportation
(WSDOT) for signal, luminaire, and intelligent transportation system maintenance and operations.
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
20212022202320242025
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Assistant Engineer 0.00.00.00.00.0
Construction Inspector 1.501.501.501.501.50*
Engineering Tech II 0.250.250.250.900.90*
Maintenance/Construction Inspector 2.350.500.502.002.00*
Mechanic 0.000.750.750.750.75*
Planning Grants Engineer 0.3750.3750.250.000.00*
Public Works Superintendent 1.01.01.01.01.0
Senior Engineer - Traffic 1.00.00.00.00.0
Stormwater Foreman 0.00.10.10.10.1*
Streets Foreman 0.01.01.01.01.0
Traffic Signal Technician 0.00.01.01.01.0
Traffic Engineer 1.01.01.01.01.0
Traffic Engineering Manager 0.01.01.01.01.0
Total FTEs 7.4757.4758.3510.2510.25
(continued to next page)
These positions are budgeted partially to the Street Fund with the balance budgeted as a part of the General Fund,
*
Capital Projects Funds, and the Stormwater Fund #402.
Fund: 101Street FundSpokane Valley
2025 Budget
(continued from previous page)
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Utility Tax$ 1,003,5371,033,915$ 960,872$ 900,000$ 900,000$
Motor Vehicle Fuel Tax 1,901,9261,951,4371,969,1141,950,7001,969,700
Multimodal Transportation Revenue 132,334137,638139,065137,500138,200
Right-of-Way Maintenance Fee 115,307101,652112,552100,000100,000
Solid Waste Road Wear Fee (local streets)002,163,4891,700,0001,700,000
Investment Earnings 55512,416122,69010,00010,000
Miscellaneous 222,890425,16213,21210,00010,000
Transfer in - #111 0001,392,5002,785,000
Total revenues 3,406,9273,631,8425,480,9946,200,7007,612,900
Nonrecurring Revenues
Utility Tax Recovery 50,4720000
Insurance proceeds 59,619018,24500
Transfers in - #001 2,552,6003,084,9193,530,0483,200,4230
Transfers in - #106 0271,0001,862,92900
Transfers in - #122 89,805500,000000
Transfers in - #311 002,677,09900
Transfers in - #312 00250,00001,750,000
Total Nonrecurring Revenues 2,752,4963,855,9198,338,3213,200,4231,750,000
Expenditures
Wages, Payroll Taxes & Benefits 1,129,5801,331,8941,654,5141,901,7011,875,610
Supplies 139,886142,980198,075149,500152,500
Services & Charges 2,553,7022,602,7532,613,8112,105,8251,891,787
Maintenance Shop - Euclid 023,52723,95724,55030,322
Winter Operation 900,2331,650,0871,007,1311,564,4641,053,299
Bridge replacement program 48,42442,92664,78968,75068,000
Local Access Streets 002,212,1831,579,5600
Traffic Operations 129,860144,256147,671894,3651,177,367
Intergovernmental Services 928,5571,048,274720,198775,000745,000
Interfund Vehicle Lease - #501 (non-plow)
10,25010,25027,75041,95071,200
Interfund Vehicle Lease - #501 (plow replace)60,500275,000275,000300,000300,000
Total Recurring Activity
5,749,8587,271,9478,945,0799,405,6657,365,085
Nonrecurring Expenditures
Capital Outlays and Interfund Payments for Service
Small Tools & Minor Equipment 04,35617,59700
Repairs & Maintenance 13,07908,16800
Furniture & Equipment 00000
Traffic control improvements 9,4060000
Heavy Duty Machinery & Equipment 0056,82900
RW - Land Improvements 00000
Capital Equipment (Repl. Programs)17,22835,40955,130225,000135,000
Bridge Replacement Program 00025,0000
Traffic Signal Program Tools & Equipment 00057,3750
Traffic Signal Program Office Furniture 00014,0000
Generator for Maintenance Shop (1/2 cost)
013,144000
Transfers out - #311 001,372,76100
Transfers out - #501 (Bucket Truck/Vehicles signal p
0070,568205,0000
Local Street Program 006,88101,750,000
Total Nonrecurring expenditures 39,71352,9091,587,934526,3751,885,000
Revenues over (under) expenditures 397,002162,9053,286,302(530,917)112,815
Beginning fund balance 759,2991,156,3011,319,2064,605,5084,068,681
Ending fund balance$ 1,319,2061,156,301$ 4,605,508$ 4,068,681$ 4,181,496$
Fund: 103Paths & Trails FundSpokane Valley
2025 Budget
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 $50,000 in 2018 to Parks Capital Projects
Fund #309 to be applied towards the Appleway Trail projects.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Motor Vehicle Fuel (Gas) Tax$ 8,2308,022$ 8,305$ 8,200$ 8,300$
Investment Interest 215801,9471,0002,000
Total revenues 8,0438,81010,2529,20010,300
Expenditures
Capital Outlay 00000
Transfers out- #309 00000
Total expenditures 00000
Revenues over (under) expenditures 8,0438,81010,2529,20010,300
Beginning fund balance 21,51529,55838,36848,62057,820
Ending fund balance$ 38,36829,558$ 48,620$ 57,820$ 68,120$
Fund: 104Hotel/Motel Tax - Tourism Facilities FundSpokane Valley
2025 Budget
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.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Hotel/Motel Tax$ 591,849481,320$ 588,685$ 600,000$ 590,000$
Investment Interest 2,61782,662234,24280,000200,000
Transfers in - #105 1,201,684273,000515,198793,5750
Total revenues 1,685,621947,5111,338,1251,473,575790,000
Expenditures
Transfers out - #316 0013,0154,400,0000
Tourism Promotion 002,000,00000
Capital Outlay 00000
Total expenditures 002,013,0154,400,0000
Revenues over (under) expenditures 1,685,621947,511(674,890)(2,926,425)790,000
Beginning fund balance 2,986,5734,672,1945,619,7054,944,8152,018,390
Ending fund balance$ 5,619,7054,672,194$ 4,944,815$ 2,018,390$ 2,808,390$
Fund: 105Hotel/Motel Tax FundSpokane Valley
2025 Budget
The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of 2% on the sale or charge made for
the furnishing of lodging under RCW 82.08. These funds will be used solely for the purpose of paying all or any part of the
cost of tourism promotion, acquisition or operation of tourism-related facilities, and marketing of special events and festivals
designed to attract tourists.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Hotel/Motel Tax$ 901,685744,435$ 905,678$ 900,000$ 900,000$
Investment Interest 89811,32026,18910,00020,000
Total revenues 745,333913,005931,867910,000920,000
Expenditures
Tourism Promotion 167,850284,604309,702458,625893,000
Transfers out - #001 9,51512,98214,15530,00030,000
Transfers out - #104 1,201,684273,000515,198793,5750
Total expenditures 1,379,049570,586839,0551,282,200923,000
Revenues over (under) expenditures(633,716)342,41992,812(372,200)(3,000)
Beginning fund balance 798,716165,000507,419600,231228,031
Ending fund balance$ 507,419165,000$ 600,231$ 228,031$ 225,031$
Fund: 106Solid Waste FundSpokane Valley
2025 Budget
In 2003, the City of Spokane Valley entered into an interlocal agreement with the City of Spokane and Spokane County
to join the existing Spokane Regional Solid Waste Management System for a period of eight years. In 2011, that
agreement was extended through November 16, 2014.
Committed to ensuring Spokane Valley citizens are provided with solid waste services that are affordable, sustainable,
and environmentally responsible, in June 2014 the City of Spokane Valley opted to contract for solid waste transfer,
transport and disposal services with Sunshine Recyclers, Inc. Services provided under the contract were effective
November 17, 2014, and continue for a period of ten years with options for two three-year extensions. Terms of the
contract require Sunshine to pay the City an annual administrative fee of $125,000 that will be used by the City to offset
contract administrative costs and solid waste management within the city, including solid waste public educational
efforts. The contract also provides that a road maintenance fee will be paid by Sunshine at the rate of $1 per ton for
each ton in excess of 45,500 tons in a single contract year. Payments will be made to the City by March 31 of the year
following the calendar year being measured.
In June 2017, the City entered a contract with Waste Management for the collection of garbage, recyclables, and
compostables for the period of April 1, 2018 through March 31, 2028 with the option of two additional two-year extensions.
Terms of the contract 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 2015 through 2018, and a final payment of $40,422 in 2019.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Administrative fees$ 268,611232,310$ 276,172$ 250,000$ 250,000$
Solid Waste Road Wear Fee 1,760,5191,987,350000
Investment interest 1,48143,19191,69640,00070,000
Total revenues 1,994,3102,299,152367,868290,000320,000
Expenditures
Education & Contract Administration 43,20362,757301,877290,000119,289
Transfers out - #001 00000
Transfers out - #101 0271,0001,862,92900
Transfers out - #303 0110,746000
Transfers out - #311 1,537,7763,194000
Total expenditures 1,580,979447,6972,164,806290,000119,289
Revenues over (under) expenditures 413,3311,851,455(1,796,938)0200,711
Beginning fund balance 726,7881,140,1192,991,5741,194,6361,194,636
Ending fund balance$ 2,991,5741,140,119$ 1,194,636$ 1,194,636$ 1,395,347$
Fund: 107PEG FundSpokane Valley
2025 Budget
Under the City's cable franchise, the franchise grantee remits to the City as a capital contribution in support of Public
Education Government (PEG) capital requirements an amount equal to $0.35 per subscriber per month to be paid to
the City on a quarterly basis for the life of the franchise. Capital contributions collected under this agreement are allocated
to PEG capital uses exclusively. PEG capital uses include in part the set up of equipment in the City Council Chambers
that allows Spokane Valley to broadcast Council meetings both live and through subsequent reviews via digital recordings
available on the City's website.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Comcast PEG contribution$ 64,64071,252$ 56,294$ 63,000$ 55,000$
Investment interest 1603,24710,2493,0005,000
Total revenues 71,41267,88766,54366,00060,000
Expenditures
PEG Reimbursement - CMTV 38,519038,96439,50039,500
Capital Outlay 48,771023,45033,50033,500
Total expenditures 87,290062,41473,00073,000
Revenues over (under) expenditures(15,878)67,8874,129(7,000)(13,000)
Beginning fund balance 181,773165,895233,782237,911230,911
Ending fund balance$ 233,782165,895$ 237,911$ 230,911$ 217,911$
Fund: 108Affordable & Supportive Housing Sales TaxSpokane Valley
2025 Budget
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
$200,000 for the City. The City will receive these revenues for 20 years, and the revenues may only be used to support
affordable housing within the City or for rental assistance as outlined in RCW 82.14.540.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Affordable & Supportive Housing Sales Tax$ 202,181215,089$ 193,105$ 200,000$ 200,000$
Investment Interest 2058,06129,9588,00015,000
Total revenues 215,294210,242223,063208,000215,000
Expenditures
Professional Services 00000
Total expenditures 00000
Revenues over (under) expenditures 215,294210,242223,063208,000215,000
Beginning fund balance 152,033367,327577,569800,6321,008,632
Ending fund balance$ 577,569367,327$ 800,632$ 1,008,632$ 1,223,632$
Fund: 109Spokane Valley
Tourism Promotion Fund
2025 Budget
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 $4.00.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Tourism Promotion Area Fee$ 00$ 1,309,505$ 1,200,000$ 1,300,000$
Investment interest 0028,19200
Total revenues 001,337,6971,200,0001,300,000
Expenditures
Professional Services 00655,9571,581,0001,275,000
Total expenditures 00655,9571,581,0001,275,000
Revenues over (under) expenditures 00681,740(381,000)25,000
Beginning fund balance 000681,740300,740
Ending fund balance$ 00$ 681,740$ 300,740$ 325,740$
Homeless Housing Program Fund
Fund: 110Spokane Valley
2025 Budget
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.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Recording Fees$ 00$ 125,527$ 290,000$ 290,000$
Investment Interest 001,02000
Total revenues 00126,547290,000290,000
Expenditures
Professional Services 000290,000344,000
Total expenditures 000290,000344,000
Revenues over (under) expenditures 00126,5470(54,000)
Beginning fund balance 000126,547126,547
Ending fund balance$ 00$ 126,547$ 126,547$ 72,547$
Fund: 111Transportation Benefit District FundSpokane Valley
2025 Budget
In 2023 Council adopted Ordinances 23-018 and 23-022 forming and assuming the powers of a Transportation Benefit District
in the City in accordance with Chapter 36.73 RCW. Council also adopted Ordinance 23-024 establishing a $20 vehicle license
tab fee. The fee was effective July 2024 and is anticipated to generate $2,785,000 in revenues in the 2025 Budget. These funds
are used in the Street Fund #101 for use on pavement management and maintenance.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Vehicle License Fees$ 00$ 0$ 1,392,500$ 2,785,000$
Total revenues 0001,392,5002,785,000
Expenditures
Transfer out -#101 0001,392,5002,785,000
Total expenditures 0001,392,5002,785,000
Revenues over (under) expenditures 00000
Beginning fund balance 00000
Ending fund balance$ 00$ 0$ 0$ 0$
Fund: 120CenterPlace Operating Reserve FundSpokane Valley
2025 Budget
The CenterPlace Operating Reserve Fund was established as a result of a covenant related to the issuance of limited
tax general obligation bonds initially issued in 2003 and refunded in 2014. The bonds were issued for the purpose of
constructing the CenterPlace facility. As a part of the bond issuance the City agreed to establish a $300,000 operating
reserve account that could be used to make debt service payments on the bonds and/or pay for operating expenses of
CenterPlace. If at any time the City were to draw on these reserves it would have to prepare and follow a plan for
reinstatement of those funds drawn. This reserve is required to be in place for the life of the bonds which run through
December 1, 2033.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Investment Interest$ 00$ 0$ 0$ 0$
Transfers in 00000
Total revenues 00000
Expenditures
Operations 00000
Total expenditures 00000
Revenues over (under) expenditures 00000
Beginning fund balance 300,000300,000300,000300,000300,000
Ending fund balance$ 300,000300,000$ 300,000$ 300,000$ 300,000$
Fund: 121Service Level Stabilization Reserve FundSpokane Valley
2025 Budget
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.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Investment Interest$ 00$ 151,854$ 288,000$ 288,000$
Transfers in000400,0000
Total revenues00151,854688,000288,000
Expenditures
Operations00000
Total expenditures00000
Revenues over (under) expenditures00151,854688,000288,000
Beginning fund balance5,500,0005,500,0005,500,0005,651,8546,339,854
Ending fund balance$ 5,500,0005,500,000$ 5,651,854$ 6,339,854$ 6,627,854$
Fund: 122Winter Weather Reserve FundSpokane Valley
2025 Budget
The Winter Weather Reserve Fund was established through Ordinance No. 05-018 to provide an emergency reserve for use
during unusually harsh winters and storms where the Street Fund #101 budget and fund balance are inadequate to
accommodate the amount of related street maintenance, including but not limited to snow plowing, sanding, and deicing, that
may be necessary. In the event the City draws against this fund in any given winter, we will strive to replenish the balance back
to approximately $500,000 through subsequent years' transfers. Due to the uncertainty of when this fund might be drawn
upon we actually budget the same $500,000 in both 2023 and 2024 even though we recognize there exists only $500,000
to address this issue if it should arise.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Investment Interest$ 7,088209$ 16,788$ 6,000$ 15,000$
Transfers in - #001364,44089,805500,00000
Total revenues364,64996,893516,7886,00015,000
Expenditures
Transfer out - #1010500,000000
Street Maintenance Expenditures89,80500500,000500,000
Total expenditures89,805500,0000500,000500,000
Revenues over (under) expenditures274,844(403,107)516,788(494,000)(485,000)
Beginning fund balance160,043434,88731,780548,568554,568
Ending fund balance$ 31,780434,887$ 548,568$ 54,568$ 69,568$
Fund: 204Limited Tax General Obligation (LTGO) Bond - Debt Service FundSpokane Valley
2025 Budget
This fund is used to account for the accumulation of resources for, and the payment of limited tax general obligation (LTGO)
bonds also referred to as councilmanic or non-voted bonds. When LTGO bonds are issued the City irrevocably pledges
the full faith, credit and resources necessary to make timely payments of principal and interest, within constitutional and
statutory limitations pertaining to non-voted general obligations.
In 2003 the City issued $9,430,000 in LTGO bonds, the proceeds of which were used to finance both the construction of
CenterPlace and road and street improvements surrounding the facility. In 2014 the City refunded the LTGO bonds in order
to take advantage of lower interest rates which resulted in a reduction in subsequent annual bond payments (much like
refinancing a home mortgage). At the completion of the bond refunding there remained $7,035,000 of LTGO bonds. Of this
total:
$5,650,000 remained on the original debt used towards the construction of CenterPlace. These bonds will be paid
off in annual installments over the 20-year period ending December 1, 2033. Annual debt service payments on these
bonds are provided by the Spokane Public Facilities District. At January 1, 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
$5,860,000.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Spokane Public Facilities District$ 501,200480,800$ 527,200$ 551,600$ 569,400$
Transfers in - #001 401,500401,400401,150398,950401,550
Transfers in - #301 80,77581,10080,60000
Transfers in - #302 80,77581,10080,60000
Total revenues 1,043,8501,064,8001,089,550950,550970,950
Expenditures
Debt Service Payment - CenterPlace 480,800500,000527,200551,600569,400
Debt Service Payment - Roads 161,550163,400161,20000
Debt Service Payments - City Hall/LTGO'16 401,500401,400401,150398,950401,550
Total expenditures 1,043,8501,064,8001,089,550950,550970,950
Revenues over (under) expenditures 00000
Beginning fund balance 00000
Ending fund balance$ 00$ 0$ 0$ 0$
Fund: 301REET 1 Capital Projects FundSpokane Valley
2025 Budget
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
20212022202320242025
ActualActualActualBudgetBudget
Revenues
REET 1 - Taxes$ 2,790,0203,109,113$ 1,678,860$ 1,500,000$ 1,500,000$
Investment Interest 2,82896,965274,63090,000200,000
Total revenues 3,111,9412,886,9851,953,4901,590,0001,700,000
Expenditures
Transfers out - #204 80,77581,10080,60000
Transfers out - #303 293,208899,463499,950897,312356,000
Transfers out - #311 (pavement preservation)827,278550,242827,2781,170,3501,372,150
Transfers out - #314 0008010
Total expenditures 1,201,2611,530,8051,407,8282,068,4631,728,150
Revenues over (under) expenditures 1,910,6801,356,180545,662(478,463)(28,150)
Beginning fund balance 2,048,0683,958,7485,314,9285,860,5905,382,127
Ending fund balance$ 5,314,9283,958,748$ 5,860,590$ 5,382,127$ 5,353,977$
Fund: 302REET 2 Capital Projects FundSpokane Valley
2025 Budget
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. RCW 82.46.035(5) defines "capital projects" as:
public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement,
rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems, traffic signals,
bridges, domestic water systems, storm and sanitary sewer systems, and planning, construction, reconstruction,
repair, rehabilitation, or improvement of parks.
Noteworthy here is that acquisition of land for parks is not a permitted use of REET 2 receipts, although it is a permitted use for
street, water and sewer projects.
Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted
for in Street Capital Projects Fund #303 and the Pavement Preservation Fund #311.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
REET 2 - Taxes$ 2,790,0203,109,113$ 1,678,860$ 1,500,000$ 1,500,000$
Investment Interest 5,137117,020305,243100,000275,000
Total revenues 3,114,2502,907,0401,984,1031,600,0001,775,000
Expenditures
Transfers out - #204 80,77581,10080,60000
Transfers out - #303 1,401,744226,7012,583,769793,148483,300
Transfers out - #309 64,077124,0205,00000
Transfers out - #311 (pavement preservation)
827,279914,900827,2791,170,3501,372,150
Transfers out - #314 660,51600329,32336,500
Transfers out - #403 14,9270000
3,049,3181,346,7213,496,6482,292,8211,891,950
Revenues over (under) expenditures 64,9321,560,319(1,512,545)(692,821)(116,950)
Beginning fund balance 5,165,9245,230,8566,791,1755,278,6304,585,809
Ending fund balance$ 6,791,1755,230,856$ 5,278,630$ 4,585,809$ 4,468,859$
Fund: 303Street Capital Projects FundSpokane Valley
2025 Budget
The Street Capital Projects Fund accounts for monies used to finance street construction and reconstruction projects adopted in
the City's 6-year Transportation Improvement Plan (TIP). Revenues to finance the projects comes from a combination of State
and Federal Grants, which typically cover upwards of 80% of projects costs, with the City match portion coming from transfers
from the REET 1 Capital Projects Fund #301, REET 2 Capital Projects Fund #302, and sometimes Stormwater Management
Fund #402.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Grant Proceeds$ 4,235,8134,174,243$ 6,038,450$ 7,368,896$ 4,480,512$
Developer Contribution 1,271,75900809,130968,833
Miscellaneous 21811,652107,46900
Voluntary Traffic Mitigation Fees 0853,467179,32000
Transfers in - #001 0051,37200
Transfers in - #106 0110,746000
Transfers in - #301 293,208899,463499,950897,312356,000
Transfers in - #302 1,401,744226,7012,061,340793,148483,300
Transfers in - #312 0042,0170200,000
Transfers in - #312 - Barker Corridor(87,442)1,204522,42900
Transfers in - #312 - School Beacons
0112,5831,22300
Total revenues 7,053,7306,451,6299,503,5709,868,4866,488,645
Expenditures
205Sprague/Barker Intersection Improvement 159,0262,219,92219,58000
249Sullivan/Wellesley Intersection 92,731499,154282,25400
259N. Sullivan Corridor ITS Projects 2,1500000
275Barker Rd Widening - River to Euclid 1,679,0178,91531,98300
292Mullan preservation : Broadway-Mission 508,2130000
2932018 CSS Citywide Reflective Signal BP 8,144382000
294Citywide Reflective Signal Post Panels 3,1692,990000
299Argonne Rd Concrete Pvmt Indiana to Mont 2,205,4388,8762,03500
300Pines & Mission Intersection Improvement 63,816165,800229,4901,599,25620,000
301Park & Mission Intersection Improvement 360,0020000
303S. Conklin Sidewalk 1620000
310Sullivan Rd Overcrossing UP RR Deck Repl 241,954820000
313Barker Rd/Union Pacific Crossing 61,642323,3343,506,98250,0001,060,845
318Wilbur Sidewalk - Boone to Mission 46,916862,35812,03400
320Sullivan Preservation - Sprague to 8th 13,537117,485797,7565,0000
321Argonne Corridor Improvement- North of Knox 1,9160019,60821,500
323Evergreen Road Preservation 258,6590000
3262020 Citywide Retroreflective Post Plates 5,63923,66030,6010126,200
327Sprague Stormwater & Crossing Project 04,34351,3722,365,0000
(continued to next page)
Fund: 303Street Capital Projects FundSpokane Valley
2025 Budget
(continued from previous page)
20212022202320242025
ActualActualActualBudgetBudget
Expenditures, continued
329Barker Rd Imp-City Limits to Appleway 109,44342,686118,24650,0002,793,100
330WTSC 2021 School Zone Beacons 41,7800000
332NE Industrial Area - Sewer Extension 65,16337,411000
333Evergreen Rd Pres Broadway to Mission 0159,293000
334Sprague Ave Preservation 0309,4943,36300
335Mission Ave over Evergreen Deck Repair 019,502320,96000
3408th Ave Sidewalk - Coleman to Park 082,4251,357,39800
342School zone beacons 0112,5831,22300
343Buckeye Ave Sewer Extenstion 0632,152000
344Park Rd Sidewalk- Broadway to cataldo 023,083230,68900
345Park Rd Sidewalk- Nora to Baldwin 025,710425,23500
346Bowdish Sidewalk 12th to 22nd 014,26091,2852,106,77740,000
347Broadway and Park Intersection 04,4551,863,610410,1340
348Barker Road Improvements- Appleway to I90 0077,139221,0000
349Trent Ave Access Control Safety Improvement 0016,644419,000
351Barker Road Imp - Sprague to Appleway 004,298595,000255,000
3522022 Citywide Signal Backplates 003,1890
35416th Ave Preservation - Evergreen to Adams 000352,7110
366S. Sullivan Preservation - 8th to 12th 0000252,000
367Subarea Transportation Plan 0000200,000
Argonne Bridge 000675,000720,000
Contingency 0001,000,0001,000,000
Total expenditures 5,928,5175,701,0939,477,3669,868,4866,488,645
Revenues over (under) expenditures 1,125,213750,53626,20400
Beginning fund balance 67,4021,192,6151,943,1511,969,3551,969,355
Ending fund balance$ 1,943,1511,192,615$ 1,969,355$ 1,969,355$ 1,969,355$
Fund: 309Park Capital Projects FundSpokane Valley
2025 Budget
The Park Capital Projects Fund was created to account for park related capital improvements. The source of financing
typically consists of an annual transfer from the General Fund #001; however, in some years the City will utilize money
set aside for capital projects in other funds. This has occurred with transfers in from the Paths and Trails Fund #103 and
the Capital Reserve Fund #312, which have been applied towards various sections of the Appleway Trail project and
improvements at Balfour Park.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Grant Proceeds$ 0593,260$ 158,658$ 0$ 1,561,761$
Developer Contribution 17,8960000
Transfers in - #001
178,813160,145515,939160,0000
Transfers in - #302 64,077124,0205,00000
Transfers in - #310 0040,19200
Transfers in - #312 604,512332,2674,312,623546,299300,000
Investment Interest 2001,15800
Total revenues 1,458,578616,4325,033,570706,2991,861,761
Expenditures
268Appleway Trail (Evergreen to Sullivan)2,1650000
304CenterPlace west lawn improvements - Ph. 2 19,930145000
305CenterPlace roof (1,117)0000
314Balfour Park frontage improvements 342,76095,2095,00000
315Browns Park improvements 2020 698,664953000
316Balfour Park improvements - Ph 1 305,134161,6884,778,435550,0000
328Sullivan Park Waterline 32,27651,03340,4992,0000
337Reprogram Great Room A/V System 36,9510000
338Spokane Valley River Loop Trail 79,136148,35748,47800
Greenacres Park Phase 2 000200,0001,861,761
Total expenditures 1,515,899457,3854,872,412752,0001,861,761
Revenues over (under) expenditures(57,321)159,047161,158(45,701)0
Beginning fund balance 75,57518,254177,301338,459292,758
Ending fund balance$ 177,30118,254$ 338,459$ 292,758$ 292,758$
Fund: 310Civic Facility Capital Projects FundSpokane Valley
2025 Budget
The Civic Building Capital Projects Fund was initially set-up to accumulate resources to ultimately acquire or construct a
City Hall building. The initial sources of revenue to set-up the fund reserves were transfers from the General Fund during
2005 through 2007, and as recently as December 31, 2009, this fund had a fund balance of $5,828,600. During 2010 and
2011 the City determined that street repairs and reconstruction represented a more immediate City need and opted to
expend nearly $2,000,000 of the fund balance for these projects. The projects themselves were part of a septic tank
elimination program (STEP) initiated by Spokane County that resulted in the installation of sewer lines down many City
streets. At that time the City decided to completely reconstruct the effected streets rather than patch them.
In 2012 the City used this fund to finance a variety street related capital projects as well as the $2.5 million acquisition
of an 8.4 acre parcel of land on Sprague Avenue that is adjacent to Balfour Park. Partially offsetting the cost of the land
acquisition was the subsequent sale of 2.82 acres of this parcel to the Spokane County Library District who had planned to
construct a library building consisting of no less than 30,000 square feet. In order for the Library District to actually construct
a new building on this site they first had to have a successful voted bond issue to provide the necessary financing. In the
event the Library District is unable to pass a bond, they may sell the 2.82 acres parcel back to the City for
the original purchase price of $839,285.
An amendment was made to the interlocal agreement in October 2017 which extended the agreement through October 2022
with the option to extend through October 2024. Through this amendments, the City also agreed to contribute $1.3 million, of
which the $839,285 would be part, in frontage and/or joint site improvements on the Library site. Construction on the frontage
improvements occurred in 2021 and 2022 and the construction of the new library began in 2022. The remaining improvements
were made during 2023 during Balfour Park construction activities.
In 2015 the General Fund began to make two annual transfers to this fund that were each related to the eventual
construction of a new City Hall facility. These transfers ended after 2016:
The first transfer in the amount of $72,500, 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 $8,000,000 of limited tax general obligation bonds with a 2% issue cost over 30-years at 4.50%.
The second transfer was our estimate of the annual operating costs of a City Hall facility including utilities, janitorial,
grounds maintenance and snow removal, and operating and maintenance supplies.
The purpose behind making these transfers beginning in 2015 was to "create" this appropriation capacity within the General
Fund. These amounts were transferred out to the General Fund in 2016 and 2017 in order to cover lease payments for the
prior City Hall location in years in which the City had both a lease payment and a bond payment for the new City Hall building.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Investment Interest$ 13,653692$ 4,850$ 1,200$ 1,200$
Total revenues 69213,6534,8501,2001,200
Expenditures
Transfers out - #309 (Balfour Park)3,600040,19200
Payment to Library District 00799,09300
Total expenditures 3,6000839,28500
Revenues over (under) expenditures(2,908)13,653(834,435)1,2001,200
Beginning fund balance 842,964840,056853,70919,27420,474
Ending fund balance$ 853,709840,056$ 19,274$ 20,474$ 21,674$
Fund: 311Pavement Preservation FundSpokane Valley
2025 Budget
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:
Fund
001101106123301/302310312
StreetCivic Fac.Civic Fac.Capital
GeneralStreet O&MWear FeeReplace.REET 1&2CapitalReserveGrantsTotal
Actual
2011584,6810000500,000001,084,681
20122,045,20300000002,045,203
20130282,0000616,284300,0000035,9451,234,229
2014888,823282,0000616,284368,944002,042,6654,198,716
2015920,000206,6180616,284502,09800835,2243,080,224
2016943,80067,3420559,808730,572001,654,6983,956,220
2017953,20067,342001,320,9580089,2082,430,708
2018962,70067,3421,000,00001,370,658001,422,4044,823,104
2019972,30001,608,02801,468,600002,398,3306,447,258
2020982,02301,513,53201,545,2770098,2814,139,113
2021991,84301,537,77601,654,5570004,184,176
20221,001,80003,19401,465,141002,052,1754,522,310
20231,011,8001,372,761001,654,557002,643,9156,683,033
Budget
20241,021,9000002,340,7000003,362,600
202500002,744,30001,032,10003,776,400
13,280,0732,345,4055,662,5302,408,66017,466,362500,00013,272,84555,967,975
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 $2,744,300 from the REET 1 Capital
Projects Fund #301, REET 2 Capital Projects Fund #302 and 1,032,100 from fund #312. The City will take advantage of
grant programs directed at pavement preservation as they become available.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Transfers in - #001$ 1,001,800991,843$ 1,011,800$ 1,021,900$ 0$
Transfers in - #101 001,372,76100
Transfers in - #106 1,537,7763,194000
Transfers in - #301 827,278550,242754,6681,170,3501,372,150
Transfers in - #302 827,279914,900899,8891,170,3501,372,150
Transfers in - #312 00001,032,100
Investment Interest 3,44873,149138,46000
Grant Proceeds 02,052,1752,643,915358,362112,011
Developer Contributions 29,0110000
Total revenues 4,216,6354,595,4606,821,4933,720,9623,888,411
Expenditures
Pavement preservation 4,464,6933,523,8476,632,7475,620,1652,000,000
Pre-project GeoTech 00050,00050,000
Transfer out - #101 (local streets)002,677,09900
Total expenditures 4,464,6933,523,8479,309,8465,670,1652,050,000
Revenues over (under) expenditures(248,058)1,071,613(2,488,353)(1,949,203)1,838,411
Beginning fund balance 5,792,1455,544,0876,615,7004,127,3472,178,144
Ending fund balance$ 6,615,7005,544,087$ 4,127,347$ 2,178,144$ 4,016,555$
Fund: 312Spokane Valley
Capital Reserve Fund
2025 Budget
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 / BNSF Grade Separation project.
$2,567,741 towards Barker Road corridor improvements.
$4,839,710 for park land acquisitions.
$460,715 towards improvements at the Spokane County Library's proposed Balfour site.
$225,000 towards school zone beacons
$5,031,741 towards Balfour Park construction.
$1,400,000 towards the replacement of police vehicles.
$250,000 towards a surface treatment pilot program.
$500,000 towards Sullivan Road / BNSF Interchange project.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Transfers in - #001$ 3,593,00011,126,343$ 5,358,054$ 4,397,832$ 0$
Transfers in - #310 3,6000000
Proceeds from sale of land 109,4030000
Investment Interest 8,304236,054803,376500,000650,000
Total revenues 11,247,6503,829,0546,161,4304,897,832650,000
Expenditures
Transfers out - #001 0606,5374,801,3971,546,2000
Transfers out - #101 00250,00001,750,000
Transfers out - #121 000400,0000
Transfers out - #303 - School Beacons 0113,78643,24000
Transfers out - #303 - Barker Road Corridor
(87,442)0000
Transfers out - #303 - Subarea Transportation Plan 0000200,000
Transfers out - #309 - Appleway Trail
(65,815)0000
Transfers out - #309 - Balfour Park frontage improve
260,7880000
Transfers out - #309 - Balfour Park improvements
305,133332,2674,223,646344,2990
Transfers out - #309 - Sullivan Park water line 25,269040,4992,0000
Transfers out - #309 - Spokane Valley River Loop Tr
79,136048,47800
Transfers out - #309 - Greenacres Park Ph2 000200,000300,000
Transfers out - #311 - Pavement Preservation
00001,032,100
Transfers out - #314 - Pines Grade Separation(6,684)0253,344388,0001,708,023
Transfers out - #314 - Barker Rd Overpass
438,623633,819269,085725,0000
Transfers out - #314 - Sullivan Rd Interchange 170,3330102,72020,6770
Transfers out - #316 - Fairground Building
07,010000
WSDOT Sullivan Park Property Acquisition 3,35700759,6000
Precinct property acquisition 2,230,4490000
Park property acquisition 1,875,8810000
Sprague Ave. Property Acquisition 00790,78300
Total expenditures 5,229,0281,693,41910,823,1924,385,7764,990,123
Revenues over (under) expenditures 6,018,6222,135,635(4,661,762)512,056(4,340,123)
Beginning fund balance 8,503,76414,522,38616,658,02111,996,25912,508,315
Ending fund balance$ 16,658,02114,522,386$ 11,996,259$ 12,508,315$ 8,168,192$
Fund: 314Railroad Grade Separation Projects FundSpokane Valley
2025 Budget
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 Capital Reserve Fund #312. Expenditures in the
years of 2023 and 2024 are related to design and right of way costs for the Pines Road Underpass project, the construction
costs for the Barker Road Overpass project, and design work for the Sullivan Road Interchange.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Grant Proceeds$ 677,412280,718$ 944,651$ 5,468,641$ 39,496,674$
Investment Interest 426518000
Developer Contributions 51,40300308,5920
Rental Income 17,79310,500000
Transfers in - #301 0008010
Transfers in - #302 660,51600329,32336,500
Transfers in - #312 602,272633,819625,1491,133,6771,708,023
Total revenues 1,613,1281,322,2491,569,8007,241,03441,241,197
Expenditures
Barker BNSF Grade Separation 1,150,542825,160413,771725,0000
Pines Rd Underpass 495,989686,7651,175,9082,500,00040,850,197
Sullivan Rd Interchange 170,333132,656130,1213,787,000391,000
Total expenditures 1,816,8641,644,5811,719,8007,012,00041,241,197
Revenues over (under) expenditures(203,736)(322,332)(150,000)229,0340
Beginning fund balance 793,528589,792267,460117,460346,494
Ending fund balance$ 267,460589,792$ 117,460$ 346,494$ 346,494$
Fund: 315Transportation Impact Fees FundSpokane Valley
2025 Budget
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
20212022202320242025
ActualActualBudgetBudgetBudget
Revenues
Transportation Impact Fees$ 361,613294,477$ 429,485$ 300,000$ 400,000$
Investment Earnings 1309,68442,404030,000
Total revenues 294,607371,297471,889300,000430,000
Expenditures
Transfers out - #303 00000
Total expenditures 00000
Revenues over (under) expenditures 294,607371,297471,889300,000430,000
Beginning fund balance 0294,607665,9041,137,7931,437,793
Ending fund balance$ 665,904294,607$ 1,137,793$ 1,437,793$ 1,867,793$
Fund: 316Economic Development Capital Projects FundSpokane Valley
2025 Budget
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 of assets in the community that will increase retail, overnight lodging,
and dining. These projects will primarilty be funded through lodging taxes from the Hotel/Motel Tax - Tourism Facilities
Fund #104.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Transfers in - #312$ 46,6423,358$ 0$ 0$ 0$
Transfers in - #104 0013,0154,400,0000
Total revenues 3,35846,64213,0154,400,0000
Expenditures
Fairgrounds Building 3,35846,642000
Cross Country Course 0013,0154,400,0000
Total expenditures 3,35846,64213,0154,400,0000
Revenues over (under) expenditures 00000
Beginning fund balance 00000
Ending fund balance$ 00$ 0$ 0$ 0$
Fund: 402Stormwater Management FundSpokane Valley
2025 Budget
The purpose of the Stormwater Management Fund is to account for the funds related to the cleaning, maintenance,
and improvement of the City's storm drainage system. The revenue for this fund originates from a stormwater fee collected
by Spokane County on behalf of the City. The annual fee is $58 for each single family unit, and for other property types a fee
of $58 per each 3,160 square feet of parcel impervious surfacing is collected.
Accomplishments for 2023
Finalized the hydrologic evaluation efforts for the Glenrose and Central Floodplain mapping and submitted to FEMA.
Continued collaboration efforts with local, State, and Federal stormwater regulatory bodies.
Continued the inventory and mapping of all City stormwater facilities.
Continued on-going stormwater maintenance and repairs utilizing in-house and contracted services.
Adopted the Comprehensive Stormwater Management Plan for the City.
Adopted enhanced level of service standards for stormwater management and implemented new stormwater fee.
Implemented new stormwater services contracts to provide the adopted level of service.
Goals for 2024
Continue the hydraulic evaluation efforts for the Glenrose and Central Floodplain mapping for FEMA.
Continue collaboration efforts with local, State, and Federal stormwater regulatory bodies.
Continue implementing the enhanced level of service standards for stormwater management.
Finalize the stormwater management study for the Ridgemont Estates neighborhood.
Continue the inventory and mapping of all City stormwater facilities.
Continue on-going stormwater maintenance and repairs utilizing in-house and contracted services.
Implement stormwater system improvements, integrating with other capital projects for efficiency.
Continue implementation of the enhanced Underground Injection Control (UIC) and National Pollution Discharge
Elimination System (NPDES) programs.
Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will
include stormwater facilities.
Budget Summary
20212022202320242025
ActualActualBudgetBudgetBudget
Personnel - FTE Equivalents
Operating
0.00.00.00.100.10
Administrative Assistant
Assistant Engineer 0.00.00.01.351.35
0.00.00.20.00.0
Communication & Marketing Officer
Engineer 1.01.01.01.01.0
0.00.00.51.01.0
Engineering Manager - Utility
0.50.50.50.30.3
Engineering Technician I
1.01.01.01.31.3
Engineering Technician II
0.230.230.001.231.23
GIS Analyst
0.250.00.00.250.25
Maintenance/Construction Inspector
Mechanic 0.00.250.250.250.25
Senior Development Engineer 0.00.00.00.250.25
Senior Engineer-Proj Mgmt 0.00.00.00.60.6
0.250.250.000.00.0
Senior Planning Grants Engineer
Stormwater Forman 0.90.90.90.90.9
Capital
0.00.00.00.30.3
Maintenance/Construction Inspector
Construction Inspector 0.00.00.00.450.45
0.00.00.02.12.1
Senior Engineer-Proj Mgmt
4.134.134.3811.3811.38
Interns
2.02.00.00.00.0
(continued to next page)
Fund: 402Stormwater Management FundSpokane Valley
2025 Budget
(continued from previous page)
Budget Summary
Recurring Activity
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Stormwater Management fees$ 2,031,0002,026,140$ 5,585,386$ 5,600,000$ 6,170,000$
Investment Interest 2,13440,038172,94740,00090,000
Total revenues 2,028,2742,071,0385,758,3335,640,0006,260,000
Expenditures
Wages, Payroll Taxes & Benefits 331,944379,033660,1551,349,3221,578,815
Supplies 14,92232,301104,04044,70037,200
Services & Charges 1,153,8201,290,7991,464,8942,422,3172,272,306
Intergovernmental Services 42,22243,14945,64048,00088,000
Interfund vehicle lease - #501 6,7506,7506,75013,00016,500
Total expenditures 1,549,6581,752,0322,281,4793,877,3393,992,821
Recurring revenues over (under)
478,616319,0063,476,8541,762,6612,267,179
Recurring Expenditures
Nonrecurring Activity
Revenues
Grant Proceeds 95,0000306,66500
Total Nonrecurring revenues 95,0000306,66500
Expenditures
Capital - Various Projects 383,412109,3071,551,2422,610,0001,500,000
Stormwater Comprehensive Plan 0272,923000
Watershed studies 37,24269,16223,044150,000150,000
Asset management software system 000050,000
Generator for Maintenance Shop 013,144000
Total Nonrecurring expenditures 420,654464,5361,574,2862,760,0001,700,000
Nonrecurring revenues over (under)
(325,654)(464,536)(1,267,621)(2,760,000)(1,700,000)
Nonrecurring Expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures 152,962(145,530)2,209,233(997,339)567,179
Beginning working capital 2,159,7962,401,7192,278,3634,550,1583,552,819
Ending working capital$ 2,256,1892,312,758$ 4,487,596$ 3,552,819$ 4,119,998$
Fund: 403Aquifer Protection Area FundSpokane Valley
2025 Budget
In 1985 voters of Spokane County approved a ballot proposition to create the Spokane Aquifer Protection Area (APA)
as well as corresponding aquifer protection area fees with both sunsetting December 31, 2005. Boundaries of the
APA included portions of unincorporated areas (including what is now Spokane Valley) and the cities of Liberty Lake,
Millwood and Spokane. In 2004 the City of Spokane Valley approved a resolution authorizing the inclusion of its municipal
boundaries within the APA. The APA program was subsequently reauthorized through 2025 with voter approval.
All fees are collected by Spokane County and include:
An annual fee of $15 per household for the withdrawal of water from properties within the APA.
An annual fee of $15 per household for on-site sewage disposal within the APA.
For commercial properties an annual fee ranging from $15 to $960 depending upon water meter size.
In 2004 the City of Spokane Valley (City) entered into an interlocal agreement with Spokane County (County) that
authorized the County to collect and retain APA fees through 2010 for a variety of projects including:
up to $100,000 annually through 2010 to the Spokane Regional Health District to provide for data base
management related to monitoring of septic tanks and their potential impact on water quality 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
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Spokane County $ 514,576522,357$ 515,898$ 500,000$ 0$
Grant Proceeds 1,434,700236,685621,47600
Investment Interest 1,21920,42157,69120,00020,000
Transfer in - #302 14,9270000
Miscellaneous 60,8010000
Total Revenues 2,034,004771,6821,195,065520,00020,000
Expenditures
Capital - Various projects 2,989,076370,9991,125,3391,000,0001,000,000
Effectiveness study 45,4540055,0000
Total Expenditures 3,034,530370,9991,125,3391,055,0001,000,000
Revenues over (under) expenditures(1,000,526)400,68369,726(535,000)(980,000)
Beginning working capital 2,120,3651,119,8391,520,5221,590,2481,055,248
Ending working capital$ 1,520,5221,119,839$ 1,590,248$ 1,055,248$ 75,248$
Fund: 501Equipment Rental & Replacement FundSpokane Valley
2025 Budget
The Equipment Rental & Replacement Fund (ER&R) is an Internal Service Fund that is designed to provide the funds
necessary to purchase new vehicles and equipment at predetermined life cycles. This fund operates by charging each City
department a monthly rental rate for the vehicles they use. The fee is based upon the estimated useful life of the vehicle
and its replacement cost. The theory behind this program is that it allows City departments to budget vehicle replacement
costs as a reoccurring expense over an extended period of time rather than as an intermittent capital expense that may be
difficult to afford in any single year. In the event a City department requires an additional vehicle that actually adds to the
fleet rather than simply replaces an existing vehicle, then that department must budget for the initial purchase price and
transfer the necessary funds to the ER&R Fund to make the acquisition. In subsequent years the department will then
begin paying a replacement fee spread out over the estimated useful life of the new vehicle.
Beginning in 2017 a CenterPlace Kitchen Reserve was established through a transfer in from the General Fund in the
amount of $36,600 per year for 5 years to build a total reserve of $183,000, which is the estimated replacement cost of the
significant kitchen appliances and equipment at CenterPlace.
Snow Plow Replacement Program
The snow plow fleet currently consists of nine plow trucks. Six of the trucks are equipped with sanders and three of the
trucks are equipped with 1,000-gallon tanks for placement of liquid deicer. Over the past five years the City has
continued to improve the snow removal operations and has updated the snow plan accordingly. These improvements in
snow operations have dictated that operating nine plows is a very efficient way to remove snow from the arterial and hillside
roadways. Operating nine plows allows the performance of a full city arterial and designated hillsides plow in approximately
12 hours. In the future new plows will be purchased to replace the aging fleet as noted below and older plows will serve
as backups and eventually be retired from the fleet beginning in 2022. The recommended snow plow fleet consists of eleven
plows with two serving as backup plows. The two backup plows ensure that arterial roadways and hillside priority roadways
can be cleared of snow per the snow plan. Having backup plows provides the City with additional plows that can be deployed
in case of a mechanical breakdown or an accident during a winter storm event.
Snow Plow Fleet
Truck #Model YearYR AcquiredAge at RetirementReplacement YrNotes
20719972009252022
20319952009282023
20419952009292024
20819972009282025
Existing Fleet
20919982011282026(11) Snow Plows
21120002012272027
20619962009322028
20519962009332029
21020102011222032
21820162015222037
21920212020222043
22520232022222045207 is retired
**20242024222046203 is retired
**20252025222047204 is retired
**20262026222048208 is retired
**20272027222049209 is retired
**20282028222050211 is retired
**20292029222051206 is retired
**20302030222052205 is retired
(continued to next page)
Fund: 501Equipment Rental & Replacement FundSpokane Valley
2025 Budget
(continued from previous page)
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Vehicle rentals - #001$ 31,30031,300$ 59,600$ 46,750$ 79,500$
Vehicle rentals - #101 10,25010,25027,75041,95071,200
Vehicle rentals - #101 (plow replace.)
60,500275,000275,000300,000300,000
Vehicle rentals - #402 6,7506,7506,75013,00016,500
Miscellaneous Revenues 032597600
Transfers in - #001 (CenterPlace kitchen reserve)36,6000086,50092,500
Transfers in - #101 (IT equipment reserve)0070,56800
Transfers in - #001 (New parks maint vehicles)00085,0000
Transfers in - #101 (New signal maint vehicles)000205,0000
Investment Interest 1,14720,44952,63920,00020,000
Total Revenues 146,547344,074493,283798,200579,700
Expenditures
Small tools & minor equipment 275064910,00010,000
Vehicle Purchase 108,762248,500220,150410,0000
Snow plow purchase 0103,926332,881300,000175,000
Heavy Duty Machinery & Equipment 000270,0000
Total Expenditures 109,037352,426553,680990,000185,000
Revenues over (under) expenditures 37,510(8,352)(60,397)(191,800)394,700
Beginning working capital 1,387,9611,425,4711,417,1191,356,7221,164,922
Ending working capital$ 1,417,1191,425,471$ 1,356,722$ 1,164,922$ 1,559,622$
Fund: 502Risk Management FundSpokane Valley
2025 Budget
The City of Spokane Valley is exposed to risks of loss related to a number of sources including tort; theft of, damage to, and
destruction of assets; errors and omissions; injuries to employees; natural disasters; and unemployment claims filed by
former employees through the State of Washington. The Risk Management Fund was established to account for all such
related revenues and expenses. Revenues for this fund are comprised almost entirely from an annual transfer of money
from the General Fund and the single largest expense is typically the insurance premium the City pays to our insurance
provider, the Washington Cities Insurance Authority (WCIA).
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Transfers in - #001$ 450,000425,000$ 600,000$ 700,000$ 900,000$
Investment Interest 1174,8894,8034,8004,800
Total Revenues425,117454,889604,803704,800904,800
Expenditures
Auto & Property insurance 365,384417,837572,251825,000900,000
Unemployment Claims 7,3971,8504900
Total Expenditures 372,781419,687572,300825,000900,000
Revenues over (under) expenditures 52,33635,20232,503(120,200)4,800
Beginning working capital 340,484392,820428,022460,525340,325
Ending working capital$ 428,022392,820$ 460,525$ 340,325$ 345,125$
Fund: 503Public Safety Equipment Replacment FundSpokane Valley
2025 Budget
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 cycles. This fund operates by transfers from the General
Fund for equipment replacement.
Budget Summary
20212022202320242025
ActualActualActualBudgetBudget
Revenues
Transfers in - #001 (replacment amounts)$ 00$ 0$ 473,722$ 473,722$
Transfers in - #001 (transfer for equipment for
future additional officers)0001,000,0000
Total Revenues0001,473,722473,722
Expenditures
Equipment Purchases 00000
Total Expenditures 00000
Revenues over (under) expenditures 0001,473,722473,722
Beginning working capital 00001,473,722
Ending working capital$ 00$ 0$ 1,473,722$ 1,947,444$
Fund: 632Spokane Valley
Passthrough Fees & Taxes Fund
2025 Budget
This fund was created during the 2022 Budget development process to account for State assessed District Court fees
collected by Spokane County and remitted to the City as well as passthrough tax revenues such as leasehold excise and
sales taxes. The City then remits the funds to the State Treasurer and County Prosecutor. These are fuduciary activities
according to GASB accounting pronouncements.
Budget Summary
20212022202320242025
ActualActualBudgetBudgetBudget
Revenues
Fees & Taxes collected for other governments$ 433,410589,853$ 601,526$ 600,000$ 600,000$
Total Revenues589,853433,410601,526600,000600,000
Expenditures
Fees & Taxes remitted to other governments 590,166433,410601,526600,000600,000
Total Expenditures 590,166433,410601,526600,000600,000
Revenues over (under) expenditures(313)0000
Beginning working capital 3130000
Ending working capital$ 00$ 0$ 0$ 0$
20,000
00
126,200216,26738,733252,000
504,000
1,883,000910,100
000
175,000175,000
0000
1,000,0001,000,000
50,000
1,550,000
1,500,000
200,000
1,708,02339,142,174
1,750,000
SOURCE OF FUNDS
00000000
ts of projects that have not yet had funding sources identified.
0000000000001,750,00000000
33,50033,500
Capital Expenditures for 2025
CITY OF SPOKANE VALLEY, WA
135,000135,000
65,00065,000
#001101#107#301#302#312#402#403#501
65,00033,5000020,000
21,50021,50040,00040,00050,000
391,00036,500354,500175,000
126,200255,000252,000200,000720,000216,000175,00000000000
2024REET 1REET 2AquiferEquipment
1,060,845361,800699,0452,793,1001,861,7610300,0001,561,7611,861,76100000300,0000001,561,76102,000,000943,994943,995112,0112,000,000000943,994943,9950000112,01101,500,0001,550,0000000001,000,0001,000,
0000000000
1,885,00001,000,000100,000100,000800,0006,488,645000356,000483,300200,0000004,480,512968,833
40,850,19741,241,197000036,5001,708,02300039,496,6740
56,300,10365,000135,00033,5001,299,9941,463,7953,958,0231,550,0001,000,000175,00045,650,958968,833
ExpenditureStreetCapitalCapitalCapitalStormwaterProtectionRental & Developer
font are paid from a combination of existing fund balance and fund revenue that is not attributable to a single project.
Capital Outlay DescriptionBudgetGeneralO&MPEGProjectsProjectsReserveManagementAreaReplacementGrantsContributions
Italicized Bold
SubtotalSubtotalSubtotalSubtotalSubtotalSubtotal
SubtotalSubtotalSubtotal
IT capital replacements65,000Captial equipment replacement program135,000Local Street Program1,750,000PEG Capital outlay33,500Argonne BridgeContingencyPavement preservationCapital -
various projectsAsset management softwareCapital - various projectsSnow plow purchase Total Capital Expenditures and Related Financing
--------
-
300Pines and Mission Intersection Improvement313Barker Road/Union Pacific Crossing321Argonne Corridor Imprv- North of Knox3262020 Citywide Retroreflective Post Plates329Barker Road Imp-
City Limits to Appleway346Bowdish Sidewalk 12th to 22nd351Barker Road Imp- Sprague to Appleway366S. Sullivan Preservation - 8th to 12th367Subarea Transportation Plan360Greenacres Park
- ph. 2223Pines Rd Underpass @ BNSF & Trent311Sullivan Rd Interchange @ Trent
Contingency amount is to cover unforseen overruns, costs related to projects that were expected to complete in 2021 and the cos
-Dollar figures in
1
#001 General Fund#101 Street Fund#303 Street Capital Projects Fund#311 Pavement Preservation Fund#314 Grade Separation Fund#402 Stormwater Management Fund#403 Aquifer Protection Area
Fund#501 Equipment Rental and Replacement Fund
#107 PEG Fund#309 Parks Capital Projects Fund
(7)(6)(7)(7)(7)
(6),(7)
+ (-)
0.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.000
2024 to 2025
Difference from
0.250.250
AmendedProposed
2.852.852.15(0.700)
4.844.84330.000
Page 24 of 24
444555
0.120.120.120.360.36011.0000.880.881.882.82.8550.000
Adopted
Full Time Equivalent Employees
CITY OF SPOKANE VALLEY, WA
00000000000000000000000000000000
(1)(2)(3)(4)(5)
55576.57.57.55.54.54.54.5000000005550000666311133332222222222200000003333001100000002222000000055552210000000000000000000000000000002222222222200000000022111111.61.61.61.61.61.6111110.40.40.40.40.40.
455555550000000000(3)
000000000000000000
20152016201720182019202020212022202320242025
FTEs for 2017 reflect the reorganization that was effective in April 2017.FTEs for 2018 reflect the budget amendment approved on May 29, 2018.FTEs for 2022 reflect the reorganization
that was effective in early 2022.FTEs for 2023 reflect the budget amendments approved on May 30 and November 21, 2023.FTEs for 2024 reflect the budget amendment approved on June 4,
2024.Reallocated 0.25 FTE from Engineering to Solid Waste based on actual work load.Various reallocations of existing staff to reflect actual work load.
(1)(2)(3)(4)(5)(6)(7)
City Manager / City ClerkCity Attorney3333.53.5City ServicesPublic SafetyDeputy City ManagerFinance11.7511.7511.7511.7511.7511.7511.759.759.759.759.750.000Human ResourcesInformation
TechnologyPublic Works7.3757.3756.375FacilitiesCPW - AdministrationCPW - Engineering00012.513.27513.02514.02513.82510.8511.110.35(0.750)CPW - Building00018202120151515150.000Economic
Development0006.375665.776.774.774.774.770.000PlanningCED - AdministrationCED - Economic Development2.52.654CED - Development Services111110CED - EngineeringCED - PlanningCED - Building141415Parks
& Rec - AdminParks & Rec - MaintenanceParks & Rec - RecreationParks & Rec - Senior CenterParks & Rec - CenterPlace Total General Fund73.62573.77574.12574.12574.02576.27577.04581.84581.87084.12084.
3700.250 Total Authorized FTEs87.2587.487.7589.2593.7595.2596.25103.25112.25118.25119.251.000Less Unfunded PositionsTotal Funded FTES87.2587.487.7589.2593.7595.2596.25103.25112.25118.25116.25
#001 - General Fund#101 - Street Fund5.7255.7255.7255.7257.7257.4757.4757.4759.510.82510.25(0.575)#106 - Solid Waste Fund#303 - Street Capital Project Fund3.53.53.558.17.67.69.811.511.92512.40.475#40
2 - Stormwater Fund4.44.44.44.43.93.94.134.136.538.539.831.300#402/403 - Stormwater Capital Projects
Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
Effective January 1, 2024
Labor negotiations with the Washington State Council of County and City Employees, Local 270-V,
AFSCME are underway for a new labor contract that will go into effect January 1, 2025. The figures
currently presented on this page reflect salaries for calendar year 2024.
2024 Range
Position TitleGrade
City ManagerUnclassified
Deputy City Manager2212,646.07 - 19,643.08
City Attorney2111,392.86 - 17,678.91
Finance Director2111,392.86 - 17,678.91
Community & Public Works Director2111,392.86 - 17,678.91
City Services Administrator2111,392.86 - 17,678.91
Parks and Recreation Director2010,253.44 - 15,912.19
City Engineer2010,253.44 - 15,912.19
Economic Development Director2010,253.44 - 15,912.19
Human Resources Director2010,253.44 - 15,912.19
Senior Deputy City Attorney199,227.93 - 14,321.13
Building Official199,227.93 - 14,321.13
Engineering Manager199,227.93 - 14,321.13
Planning Manager188,306.21 - 12,888.37
Senior Engineer 188,306.21 - 12,888.37
Public Works Superintendent188,306.21 - 12,888.37
Communications Manager188,306.21 - 12,888.37
Accounting Manager188,306.21 - 12,888.37
Marketing Manager188,306.21 - 12,888.37
Assistant Building Official177,475.16 - 11,599.06
Senior Administrative Analyst177,475.16 - 11,599.06
IT Manager177,475.16 - 11,599.06
Legislative Coordinator177,475.16 - 11,599.06
Accounting and Finance Program Manager177,475.16 - 11,599.06
Deputy City Attorney166,726.96 - 10,438.48
City Clerk166,726.96 - 10,438.48
Engineer 166,726.96 - 10,438.48
Senior Planner166,726.96 - 10,438.48
Development Services Coordinator166,726.96 - 10,438.48
Accountant/Budget Analyst166,726.96 - 10,438.48
Housing and Homeless Services Coordinator166,726.96 - 10,438.48
Project Manager166,726.96 - 10,438.48
CAD Manager166,726.96 - 10,438.48
Code Enforcement Supervisor166,726.96 - 10,438.48
Associate Planner156,055.11 - 9,395.29
Assistant Engineer156,055.11 - 9,395.29
IT Specialist156,055.11 - 9,395.29
Engineering Technician II156,055.11 - 9,395.29
Economic Development Project Specialist156,055.11 - 9,395.29
Senior Plans Examiner156,055.11 - 9,395.29
Communications Specialist156,055.11 - 9,395.29
Administrative Analyst156,055.11 - 9,395.29
Maintenance/Construction Foreman156,055.11 - 9,395.29
GIS Analyst156,055.11 - 9,395.29
CPW Liason156,055.11 - 9,395.29
Signal Technician156,055.11 - 9,395.29
Mechanic145,449.93 - 8,456.41
Human Resource Analyst 145,449.93 - 8,456.41
CenterPlace Coordinator145,449.93 - 8,456.41
Planner145,449.93 - 8,456.41
Building Inspector II145,449.93 - 8,456.41
Plans Examiner145,449.93 - 8,456.41
Engineering Technician I145,449.93 - 8,456.41
Senior Permit Specialist145,449.93 - 8,456.41
Code Enforcement Officer145,449.93 - 8,456.41
Maintenance/Construction Inspector 145,449.93 - 8,456.41
Business License Specialist145,449.93 - 8,456.41
Park Operations and Maintenance Coordinator145,449.93 - 8,456.41
Accountant I145,449.93 - 8,456.41
Recreation Coordinator134,904.54 - 7,610.48
Deputy City Clerk134,904.54 - 7,610.48
Customer Relations/Facilities Coordinator134,904.54 - 7,610.48
Building Inspector I134,904.54 - 7,610.48
Executive Assistant134,904.54 - 7,610.48
Planning Technician134,904.54 - 7,610.48
Human Resources Technician134,904.54 - 7,610.48
Maintenance Lead134,904.54 - 7,610.48
Senior Center Specialist124,415.70 - 6,849.25
Permit Facilitator124,415.70 - 6,849.25
Help Desk Technician124,415.70 - 6,849.25
Accounting Technician124,415.70 - 6,849.25
Administrative Assistant124,415.70 - 6,849.25
Recreation Specialist124,415.70 - 6,849.25
Paralegal124,415.70 - 6,849.25
Maintenance Worker II124,415.70 - 6,849.25
Maintenance Worker I113,972.92 - 6,164.63
Permit Specialist 113,972.92 - 6,164.63
Office Assistant II10-113,575.38 - 6,164.63
Custodian103,575.38 - 5,546.87
Office Assistant I9-103,218.25 - 5,546.87
Note: Slight rounding differences may exist between the figures reflected on this page and
the actual payroll rates computed by the Eden Payroll System.
Salary Schedule