2024, 10-29 Formal B MeetingMINUTES
City of Spokane Valley
City Council Meeting
Formal B Format
Tuesday, October 29, 2024
Mayor Haley called the meeting to order at 6:00 p.m. The meeting was held in person in Council Chambers,
and also remotely via Zoom meeting.
Attendance:
Councilmembers
Staff
Pam Haley, Mayor
John Hohman, City Manager
Tim Hattenburg, Deputy Mayor
Erik Lamb, Deputy City Manager
Rod Higgins, Councilmember
Gloria Mantz, City Services Administrator
Laura Padden, Councilmember
Kelly Konkright, City Attorney
Ben Wick, Councilmember
Tony Beattie, Sr. Deputy City Attorney
Al Merkel, Councilmember
Jill Smith, Communications Manager
Chelsie Walls, Finance Director
Absent:
Dave Ellis, Police Chief
Jessica Yaeger, Councilmember
John Whitehead, HR Director
Virginia Clough, Legislative Policy Coordinator
Mike Basinger, Economic Development Director
Leslie Brassfield, Tourism & Marketing Manager
Eric Robison, Homeless & Housing Coordinator
Miguel Aguirre, IT Specialist
Marci Patterson, City Clerk
INVOCATION: In the absence of a pastor, Mayor Haley asked for a moment of silence.
PLEDGE OF ALLEGIANCE: Council, staff and the audience stood for the Pledge of Allegiance.
ROLL CALL: City Clerk Patterson called roll; all Councilmembers were present except Councilmember
Yaeger. It was moved by Deputy Mayor Hattenburg, seconded and unanimously agreed to excuse
Councilmember Yaeger.
APPROVAL OF AGENDA It was moved by Deputy Mayor Hattenburg, seconded and unanimously
agreed to approve the agenda.
SPECIAL GUESTS/PRESENTATIONS:
PROCLAMATIONS:
Mayor Haley read the proclamation for National American Indian Heritage Month and the DAR ladies
accepted the proclamation.
GENERAL PUBLIC COMMENT OPPORTUNITY: After Mayor Haley explained the process, she
invited public comment. Mr. John Harding, Spokane Valley provided comments on various topics.
ACTION ITEM:
1. Public Hearing: 2024 Budget Amendment— Chelsie Walls
Mayor Haley opened the public hearing at 6:14p.m. Ms. Walls provided details on the 2024 budget
development and an overview of the funds that would require a budget amendment. Ms. Walls also detailed
the amounts for the proposed thirteen finds that would require the amendments and that any changes were
highlighted in blue in the packet documents. Mayor Haley called for public comments. John Harding,
Spokane Valley provided comment. During council discussion Councilmember Higgins poised a point of
Council Meeting Minutes, Study Session: 10-29-2024 Page 1 of 4
Approved by Council: 01-28-2025
order and Mayor Haley asked to speak to the point. Councilmember Higgins stated that Councilmember
Merkel was in error of his assertions, the way it is being portrayed is not how it happened so please cease
and desist and stop campaigning. Councilmember Merkel poised a point of order and Mayor Haley noted
that she needed to speak to the first point of order raised. Mayor Haley agreed with Councilmember Higgins
and then asked Councilmember Merkel to speak to the point. Councilmember Merkel stated that if
Councilmember Higgins wishes to counter his points and that Councilmember Higgins point of order is out
of order because he is just making speeches. Councilmember Higgins called for a point of clarification and
stated that Councilmember Merkel's point of order was not even legal. Mayor Haley stated that she did not
know where you would find that point of order and then ruled against Councilmember Merkel. City Manager
Hohman clarified the information regarding the investigations pertaining to Councilmember Merkel.
Councilmember Merkel called for a point of order during the City Managers clarifications. Mayor Haley
noted that he cannot point of order the city manager and stated that he needed to follow decorum during the
meeting. Mayor Haley closed the public hearing at 6:27p.m.
2. Ordinance 24-014: First Reading, 2024 Budget Amendment — Chelsie Walls
After City Clerk Patterson read the Ordinance title, it was moved by Deputy Mayor Hattenburg and seconded
to advance Ordinance #24-014 amending the 2024 Budget to a second reading. Ms. Walls stated that she
did not have any additional details aside from the first presentation and would take questions. Vote by
acclamation: in favor: Mayor Haley, Deputy Mayor Hattenburg Councihnembers Padden, Higgins and
Wick. Opposed: Councilmember Merkel. Motion carried.
3. Ordinance 24-015: First Reading, 2025 Budget — Chelsie Walls
After City Clerk Patterson read the Ordinance title, it was moved by Deputy Mayor Hattenburg and seconded
to advance Ordinance #24-015 adopting the 2025 Budget to a second reading. Ms. Walls provided updated
information on the 2025 budget and stated that it would be back in front of council for additional review and
adoption on November 19th. Ms. Walls went on to provide details on the overall expenditures in the
recurring and nonrecurring funds and went over funding in some of the larger funds. Councilmember Merkel
proposed an amendment to the motion and stated the he would like to move that looking at the General Fund
expenditures that for the city council line item we remove $30,000, for the city manager line item we remove
$58,000 from the budget, for the Deputy City Manager line item we remove $100,000 from the budget, for
the City Attorney line item we remove $162,325 from the budget, for the city services admin line item we
remove $171,000 from the budget, from the facilities adrnin line item we remove $113,000 from the budget,
from the city hall line item $3,000, from CenterPlace line item $100,000, from the police campus line item
$20,000, from the Balfour line item $48,500, from the other general facilities line item $22,000, from the
finance line item $100,000, from the general government line item $641,200, from the IT line item $102,000,
from the HR line item $121,000, from the Public Works line item $150,000, from the Public Works
Engineering line item $250,000, from the building line item $355,000, from the Planning line item $277,000,
from the Economic Development line item $432,000, from the Parks and Recreation Admin line item
$126,000, from the Parks and Recreation Maintenance line item $118,000, from the Parks and Recreation
$78,000, from the Parks and Recreation CenterPlace line item $165,000 not proceeds should all be um used
for hiring police. Mayor Haley stated that there was a motion and with no second on the motion, the motion
dies. Councilmember Merkel spoke about a survey published by GSI that he said showed that over 73% of
Spokane Valley residents feel that hiring police should be an immediate issue. Councilmember Higgins
poised a point of order and Mayor Haley asked him to speak to the point. Councilmember Higgins stated
that we cannot hire the 10 officers now and we are trying and we just went through an iteration of the whole
budget and why do you keep doing this? Councilmember Merkel poised a point of clarification and asked
that Councilmember Higgins quantify "trying." Councilmember Higgins stated that they have all been in
enough of these meetings to understand what it means and that our Police Chief could explain what trying
is as well. Mayor Haley noted that every meeting we have this same conversation and there really isn't time
to get into this evening. Vote by acclamation: in favor: Mayor Haley, Deputy Mayor Hattenburg,
Councihnembers Padden, Higgins and Wick. Opposed • Councilrnember Merkel. Motion carried
4. Motion Consideration: Holiday City Closure — John Whitehead
It was moved by Deputy Mayor Hattenburg and seconded to authorize the closure of City Hall and
Council Meeting Minutes, Study Session: 10-29-2024 Page 2 of 4
Approved by Council: 01-28-2025
CenterPlace at noon Wednesday, November 27, 2024; and the entire day on Tuesday, December 24, 2024;
to allow staff time to prepare and travel for their Thanksgiving and Christmas Holidays. Mr. Whitehead
provided details and explained to council the request for staff to have additional time off. Mayor Haley
called for public comment. Michael Kelly, Spokane Valley provided comment. Vote by acclamation: in
favor: Unanimous. Opposed: None. Motion carried.
5. Motion Consideration: Public Defender Caseload Standards — Erik Lamb
It was moved by Deputy Mayor Hattenburg and seconded to move to approve the City's comment letter
related to the proposed changes to the standards for indigent defense and finalize the same for sending to
the Washington State Supreme Court. Deputy City Manager Lamb provided details on the letter for the
caseload standards and noted that he incorporated the changes brought up at the meeting last week into the
new draft of the letter. Mayor Haley asked for public comment. John Harding, Spokane Valley provided
comment. Vote by acclamation: in favor: Unanimous. Opposed: None. Motion carried.
NON -ACTION ITEMS
6. Admin Report: TPA: Spokane Sports & 116 & West proposals — Lesli Brassfield
Ms. Brassfield provided details on the 2025 TPA budget and work plan. Currently the proposal from 116 &
West was for a budget of 1,275,000 that was approved on Sept 1 Oth. Ms. Brassfield reviewed the five-year
plan of 116 & West with enhancing tourism through destination marketing with the Discover the Valley
brand. Ms. Brassfield then reviewed the budget and details for Spokane Sports as well and requested
consensus to return at a later meeting with a motion consideration. Councilmember Merkel questioned if
there were any other bids solicited, and Ms. Brassfield noted that these are contract renewals and there was
not any solicitation for new bids or contracts. Council briefly discussed the upcoming cross country course
and the work that Spokane Sports had already done for promoting the course. Council provided consensus
to return at a later meeting with a motion consideration on the contract renewals.
7. Admin Report: Homeless Program Update — Eric Robison, Deputy Pratt
Mr. Robison reviewed the background of the homeless outreach team and the program that was initiated in
2021. He also reviewed the outreach services with Frontier Behavioral Health for the services as well. Mr.
Robison also spoke about the trends and challenges that they face within our community. Deputy Pratt
reviewed the program data and outcomes. Mr. Robison and Deputy Pratt also provided additional details on
the data that is collected through the city app that is used and what is done with that information to help
better serve the homeless individuals. Council discussed the data, funding for the programs that are offered
and the number of those assisted with resources.
8. Admin Report: STA ILA for fiber use — Kelly Konkright
Mr. Konkright provided details on the interlocal agreement (ILA) with STA and a background on the
previous ILA that was in place for the use of fiber facilities that the city owns. Council questioned if the city
would potentially need to use that fiber in the future especially with the upcoming camera discussions. Mr.
Konkright noted that he did not believe that our IT manager had any concerns about the use of the fiber but
would confirm that and report back at a future meeting. Council provided consensus to return at a later
meeting with a motion consideration for the ILA.
GENERAL PUBLIC COMMENT OPPORTUNITY: Mayor Haley stated that the general public
comment rules still apply and called for public comments; no comments were offered.
COUNCIL COMMENTS
Councilmember Merkel spoke about the GSI information on survey results and spoke to the potential results
being geared towards the City of Spokane Valley specifically and spoke to the public safety results.
Councilmember Merkel spoke about the budget concerns and that there is a failure to address some of the
most important concerns. Councilmember Merkel also spoke about comments made by the City Manager
and stated he is a special kind of politician that does not need to be voted in or need your approval. A point
Council Meeting Minutes, Study Session: 10-29-2024 Page 3 of 4
Approved by Council: 01-28-2025
of order was raised by Councilmember Higgins. Mayo Haley asked to speak to the point and Councilmember
Higgins stated that he has constant amazement that he chooses these times to go against the city manager
and that he is campaigning. Mayor Haley agreed and moved on to comments from other Councilmembers.
Councilmember Wick provided additional information on the GSI survey and stated that the survey was of
all Spokane county residents and GSI could not break out Spokane Valley information specifically and that
a lot of the conclusions and results of the survey are based on downtown Spokane. The survey doesn't
represent the valley well and was not specific to our community.
Councilmember Higgins continued with reference to the GSI survey results and Councilmember Merkel's
use of "a lot" of people is this being stretched and chances are good that those numbers were low.
Councilmember Padden stated the Councilmember Merkel does a lot of paraphrasing and does not provide
factual information. She also noted that everything now is in the hands of the hearing examiner now that the
hearing has happened and provided a quote from Councilmember Merkel that was in the newspaper.
Councilmember Padden noted that funds and city resources have been used as Councilmember Merkel has
violated of the rules in multiple investigations.
Councilmember Hattenburg stated that Councilmember Merkel is criticizing the staff and needs to stop. We
are recruiting police, and we have a balanced budget and our staff does well. We get a lot of positive response
from citizens on the good work we are doing.
Mayor Haley stated that the GSI survey questions were city centric and based on downtown Spokane.
Councilmember Merkel comes up with budget ideas to just cut and that doesn't work. The public records act
has nothing to do with what was said and he needs to produce the documents as requested.
CITY MANAGER COMMENTS
Mr. Hohman noted that Councilmember Merkel visited the street shop interrupted the staff working on
seasonal prep. He asked that he not continue interrupt staff and if he would like to make an appointment that
he could email the City Manager to do so. Mr. Hohman went on the congratulate Spokane County on the
Bigelow Gulch project ribbon cutting today and that it was a great event and a big project and over 20 years
to complete and the City of Spokane Valley is happy to see it completed and excited to travel the new road.
It was moved by Deputy Mayor Hattenburg, seconded and unanimously agreed to adjourn. The meeting
was adjourned at 8:25 p.m.
A ST:
Marci atterson, City Clerk
C aay-"�
Pam Haley, Mayor
Council Meeting Minutes, Study Session: 10-29-2024
Approved by Council: 01-28-2025
Page 4 of 4
Spokane
,,;0o;FValley®
procramatton
City of Spokane Vaffey, Washington
%ationa(American Indian 91eritage Month
WHEREAS the history and culture of our great nation have been significantly influenced
by American Indians and indigenous peoples; and
WHEREAS the contributions of American Indians have enhanced the freedom,
prosperity, and greatness ofAmerica today; and
WHEREAS their customs and traditions are respected and celebrated as part of a rich
legacy throughout the United States; and
WHEREAS Native American Awareness Week began in 1976 and recognition was
expanded by congress and approved by President George Bush in August 1990,
designating the month of November as National American Indian Heritage Month; and
WHEREAS in honor of National American Indian Heritage Month, community
celebrations as well as numerous cultural, artistic, educational, and historical activities
have been planned.
NOW, THEREFORE, I Pam Haley, Mayor of the City of Spokane Valley, on behalf of
the Spokane Valley City Councibnembers, do hereby proclaim November as
National American Indian Heritage Month
in Spokane Valley and we urge citizens to observe this month with appropriate programs,
ceremonies, and activities.
Dated this 29"' day of October 2024.
Pam Haley, Mayo
j
October 30, 2024
10210 E Sprague Avenue ♦ Spokane Valley WA 99206
Phone: (509) 720-5000 ♦ Fax: (509) 720-5075 ♦ www.spokanevalleywa.gov
Email: cityhall@spokanevalleywa.gov
Washington State Supreme Court
PO Box 40929
Olympia, WA 98504 Sent via email to: supreme@courts.wa.gov
Re: Comments to proposed changes to the Washington State Supreme Court's adopted
Standards for Indigent Defense
Dear Honorable Justices:
The City of Spokane Valley values the work of public defenders and acknowledges their
tireless efforts to protect the rights of the accused. While the City is sensitive to specific
issues faced by jurisdictions tasked with public defense at the felony level, the City is
responsible for providing public defense for misdemeanor and gross misdemeanor
crimes, and this letter will focus on that area.
The standards as adopted in 2012 exist to ensure base elements of effective representation
across the State. In order to adopt these proposed standards, the City believes there needs
to be evidence that: a) there is a crisis in vacancies of public defender positions across the
state leading to unmanageable caseloads; or, b) the standards themselves do not do
enough to guarantee a defendant's right to counsel enshrined in the Sixth Amendment.
Neither of these contentions have been clearly identified to be a state-wide issue
requiring the proposed drastic changes to the standards governing public defenders.
Neither the WSBA nor the National Public Defense Workload Study by the RAND
Corporation ("RAND Study"), identified as the primary basis for the proposed standards,
has clearly looked at quantifiable data for such issues in Washington. The Supreme
Court should not adopt any changes to the standards until an appropriate Washington -
centric study and analysis is completed on these points.
There is no evidence that there is a crisis of vacancies or quality representation
throughout the state.
Commenters in support of the proposed changes cite difficulties in hiring and retaining
public defenders. No one disputes that it is difficult to retain any member of the criminal
justice system. For instance, it is well -documented that cities and counties across the
state are struggling to fill vacant positions for police officers, often competing with one
another for the few available applicants, and offering historic hiring and retention
bonuses.
The City has made tremendous strides in filling vacant police officer positions utilizing
higher pay, hiring bonuses, lowering barriers to become an officer, and utilizing
schedules and benefits to enhance officer work/life balance. In those agencies where
public defender recruitment and retention may be an issue, these tools would also be
effective at filling public defender vacancies. Additionally, public defense attorneys
qualify for loan forgiveness after ten years of making payments, but there are
opportunities for expanding loan forgiveness or even loan payments to enhance
recruitment and retention of public defenders. These types of solutions are legislative
issues and ones that the Washington Legislature and OPD should consider, promote, and
support as appropriate.
However, it does not appear that this issue, specifically related to public defenders, is
pervasive across the state, or common among any number of jurisdictions. For example,
the City of Spokane Valley has not experienced this level of alarm when it comes to
hiring and retaining public defenders. The City of Spokane Valley currently contracts
with Spokane County for public defense. As of October 2024, the Spokane County,
Public Defender's Office had a fully staffed group of misdemeanor attorneys. That said,
the proposed caseloads will create approximately 23 more misdemeanor attorney
vacancies, 12.5 investigators vacancies, 14 new mitigation specialist or social worker
vacancies, and 8.5 paralegals vacancies.
Given the significant investment that will be required to meet these requirements, local
agencies such as Spokane Valley will have to forego funding in other areas of the
criminal justice system. This will create further crises throughout the entire system.
Without a corresponding increase in prosecutors, prosecutors will be forced to dismiss or
forego filing cases, effectively leading to the decriminalization of many misdemeanors
and gross misdemeanors.
There is no evidence that public defenders are failing to provide constitutionally required
representation. Upon reviewing the discipline notices published on the WSBA website,
there does not appear to be one public disciplinary notice concerning any of the Spokane
County public defenders in the last 10 years. Further, no complaints have been provided
that have not been addressed as required by RCW 10.101.030 and Spokane County Code
("SCC") 1.17A.1601. Additionally, the City of Spokane Valley is not aware of any
situation where public defenders have failed to sign certifications of compliance under
the current standards. Other comments submitted by other jurisdictions indicate similar
experiences.2
If there are issues in certain jurisdictions with hiring and retaining public defenders, or
isolated crises of constitutional magnitude, such a local issue should not be resolved at
the state level in a way that creates an issue for nearly every other jurisdiction statewide,
especially for those agencies like Spokane Valley that are not currently experiencing such
problems.
SCC 1.17A.060 provides "The public defender's office and counsel for defense shall promptly respond to
clients who make complaints and should keep a written record of the complaints and the response."
2 See, e.g., Comments from the City of Kent, October 8, 2024.
In order to determine whether such an issue exists in the first place, an appropriate study
is necessary. Such a study can be done in short order because a significant amount of
necessary data is already available.
The RAND Study is not the appropriate study to rely on for Washington
The RAND Study, on which the proposed standards are based, concludes that the
problem with excessive caseloads is that they do not allow public defenders to "give
appropriate time and attention to each client," which results in less than full
investigations, unfiled motions, and poor representation.3 Yet, other than rare anecdotal
evidence, no data was presented by the WSBA that these concerns are a pervasive trend
in Washington.
Critically, neither the WSBA proposed standards nor the RAND Study considers the effect
on an attorney's time per case when adding all of the new support staff the current
proposal requires. Adding support staff should greatly reduce the average time dedicated
to each case.
The proposed caseload limits also do not take into account that the ultimate decision to
resolve a case or go to trial remains with the defendant. RPC 1.2. For misdemeanors, the
consequences of the pending charge may be worse than any result. The choice to sit in
jail, or show up to another pretrial hearing when the defendant could lose their job, their
housing, or their children, is the choice of the client. The caseload standards as proposed,
and the RAND Study, simply ignore these and other realities.
Ultimately, the WSBA's recommendations fail to heed the warning of the RAND Study
on which these changes are based: "[t]o use this study effectively, jurisdictions should
begin by gathering basic data on their providers' caseloads and attorney hours available
and then go through the process... to assess whether attorney staffing levels are
appropriate and establish standards, limits, or review processes to avoid overload. ,4
The WSBA provides no state -specific evidence supporting the contention that
constitutionally deficient representation is prevalent, nor any data to support the specifics
recommended in this overhaul. Utilizing a methodology based on anecdotal evidence
and guestimates from out-of-state attorneys is inappropriate by the RAND Study's own
admission.
The City proposes a statewide study because there is lack of consensus on not only the
source of the issue, but whether an issue exists in the first place, and because the
necessary data is available.
What follows is a short, non -inclusive list of valuable information that the WSBA, and
the Office of Public Defense (OPD) currently has access to:
s RAND Study at xv.
Id. (emphasis added).
• The WSBA's Office of Disciplinary Counsel reviews grievances filed against
attorneys, yet there is no historical evidence presented of grievances filed against
public defenders, let alone an increase since the original SID were adopted in
2012.5
• The number of attorneys who refused to certify to the court that they were
meeting the current Court promulgated standards.6
• Previous WSBA Standard Eight: "The legal representation plan shall require that
the defense attorney or office maintain a case -reporting and manygement
information system ra,hich includes number and type of cases attorney hours and
disposition. This information shall be provided regularly to the Contracting
Authority and shall also be made available to the Office of the Administrator of
the Courts. Any such system shall be maintained independently from client files
so as to disclose no privileged information." 7
• The number and type of complaints lodged against public defenders. 8
• A simple search of the clerk's office in any jurisdiction could provide data related
to the number of continuances granted for each type of case and the reasons for
those continuances.
All of this information is critical to understanding whether a crisis of constitutionally
deficient representation actually exists in Washington. If such a crisis does exist, further
study of the available data would inform appropriate solutions, whether that be
amendments to the standards, the way in which specific local jurisdictions provide the
required services, or other recommendations potentially wholly unrelated to public
defense, such as the effect of alternative case resolutions or increased sentences on the
number of certain cases filed in each jurisdiction. Successful outcomes resulting in
rehabilitation and low recidivism means less need for public defenders. However, until
the study is complete, we just do not have the information necessary to make such an
assessment.
The Judicial Branch's own OPD admits and requested such a state -specific study in order
to fully inform any statewide solution. In its 2024 supplemental budget request, OPD
responsibly proposed:
5 Out of 37 WSBA published discipline notices in 2023, only one attorney appears to have been
reprimanded for representation related to a criminal matter. The remainder of the discipline was largely for
reciprocal discipline taken by another state's bar association, converting client funds to personal use, trust
management violations, and failure to communicate with clients and exercise diligence regarding various
family law or other civil cases.
6 These are filed quarterly and are available at every public defense office.
7 Many jurisdictions adopt the WSBA Standards for Indigent Defense by reference or specifically require
the maintenance of attorney activity or time records consistent with Standard Eight. For example: City of
Spokane Municipal Code 03.11.010; King County Code 2.60.026; Whatcom County Code 2.09.070;
Thurston County Code 10.100.080; Renton Municipal Code 3-1-6; see also SCC 1.17A.090 (explicitly
requiring the same reporting).
8 RCW 10.101.030 requires standards to include "reports of attorney activity", and "disposition of client
complaints." Again, many jurisdictions, in order to comply with these requirements in state statute,
specifically adopted the WSBA standards, or reiterated the same through their own code language. See
SCC 1.17A.160 ("The public defender's office and counsel for defense shall promptly respond to clients
who make complaints and should keep a written record of the complaints and the response.")
[O]ne-time funding to contract with an independent subject -matter expert
organization to conduct a statewide evaluation of county and city public
defense services. Using an objective perspective founded in state and
national public defense standards and an understanding of public defense
systems in other states, the selected organization will take a `deep dive'
look into a sample of representative jurisdictions in Washington.... At the
conclusion of the evaluation the organization will submit a report to the
Legislature identifying current barriers to effective representation, and will
recommend local government and state government solutions for effective
strategies to ensure constitutionally sufficient services.9
And, as recent as September 24, 2024, OPD again acknowledged the need for a study:
There is no consensus amongst the defense community about the problems
in public defense... because of all the differences between 39 counties and
200 cities, each location is structured completely differently. You get, um,
defense directors right now that say, hey, we really don't need anything,
we're doing okay, except for maybe recruiting, whereas I would have
completely different view based on my experiences.10
Washington is similarly situated as the seventeen other states, including Idaho, which
conducted state -focused studies cited by the RAND Study. They faced similar
challenges, but all found a way to complete a study. As stated above, WSBA and OPD
have the information available to evaluate whether a problem exists throughout
Washington. Until evidence of a crisis of constitutional magnitude across the state is
presented, local jurisdictions should retain control over the services they provide within
the confines of the current standards.
Finally, the City recommends the Court consider adopting, in some form, proposed
Standards 8, 11, and 15. These standards were previously reserved by the Court, and
present an opportunity to enhance data collection and support for public defense attorneys
while a study is conducted. Such a measured approach speaks to concerns of both
proponents and opponents of the WSBA proposed rules by shining a light on the state of
public defense services, and allowing cities and counties to tailor support for public
defenders based on the unique circumstances of their local jurisdiction.
CITY OF SPOKANE VALLEY
Pam Haley, Mayor
On Behalf of the City of Spokane Valley City Council
9 See "Washington State Judicial Branch 2024 Supplemental Budget."
10 See, House Civil Rights & Judiciary Committee, September 24, 2024, at https://tvw.org/video/house-
civil-rights-iudiciary-2024091187/ at 48:57.
PUBLIC COMMENT SIGN -IN SHEET
SPOKANE VALLEY CITY COUNCIL MEETING
Tuesday, October 29, 2024
6:00 p.m.
GENERAL PUBLIC COMMENT OPPORTUNITY
#2
Please sign up to speak for up to THREE minutes and the Mayor will afford the public the opportunity to
speak. The public comment opportunity is limited to a maximum of 45 minutes.
You may only speak at one of the comment opportunities, not at both public comment opportunities.
NAME TOPIC YOU WILL SPEAK
PLEASE PRINT ABOUT YOUR CITY OF RESIDENCE
D odd &A%-vhX, I 53t4Qi- &)4 c.Lc -1
Please note that once information is entered on this form, it becomes a public record subject to public disclosure.
L
RELIMI RY
r
t
S CITA
jValley°
This page left intentionally blank.
Table of Contents
City of Spokane Valley, Spokane County, Washington
Council Budget Goals and Fiscal Policies.................................................................................1-2
City Manager's Budget Message...............................................................................................3-8
Finance Director's Message - About the 2025 Budget and Budget Development Process ..... 9-12
Fundsand Revenues.............................................................................................................13-26
CityOverview.........................................................................................................................27-32
Department and Division Descriptions...................................................................................33-72
BudgetSummary ...................................................................................................................73-86
Revenuesby Fund and Type.................................................................................................87-94
Expenditures by Fund and Department.................................................................................95-98
General Fund Department Changes from 2024 to 2025......................................................99-101
#001- General Fund- Expenditures by Department by Type
CityCouncil.........................................................................................................................102
CityManager.......................................................................................................................103
CityAttorney........................................................................................................................104
CityServices.......................................................................................................................105
PublicSafety................................................................................................................106-108
DeputyCity Manager..........................................................................................................109
Finance...............................................................................................................................110
Human Resources..............................................................................................................111
InformationTechnology.......................................................................................................112
Facilities..............................................................................................................................113
PublicWorks................................................................................................................114-116
Economic Development......................................................................................................117
PlanningDivision.................................................................................................................118
Parksand Recreation...................................................................................................119-123
GeneralGovernment....................................................................................................124-126
Special Revenue Funds
#101 -Street Fund.......................................................................................................127-128
#103 - Paths & Trails Fund.................................................................................................129
#104 - Hotel / Motel Tax —Tourism Facilities Fund..............................................................130
#105 - Hotel / Motel Tax Fund.............................................................................................130
#106 - Solid Waste Fund.....................................................................................................131
Table of Contents Continued
#107 - PEG Fund .......................................................
#108 - Affordable & Supportive Housing Sales Tax...
#109 - Tourism Promotion Fund ................................
#110 - Homeless Housing Program Fund ..................
#111 - Transportation Benefit District Fund ...............
#120 - CenterPlace Operating Reserve Fund............
#121 - Service Level Stabilization Reserve Fund ......
#122 - Winter Weather Reserve Fund .......................
Debt Service Funds
#204 - Limited Tax General Obligation (LTGO) Fund
Capital Projects Funds
#301 - REET 1 Capital Projects Fund .........................
#302 - REET 2 Capital Projects Fund .........................
#303 - Street Capital Projects Fund ............................
#309 - Parks Capital Projects Fund ............................
#310 - Civic Facilities Capital Projects Fund ...............
#311 - Pavement Preservation Fund ..........................
#312 - Capital Reserve Fund ......................................
#314 - Railroad Grade Separation Projects Fund .......
#315 - Transportation Impact Fees Fund ....................
#316 - Economic Development Capital Projects Fund
Enterprise Funds
.....132
.....132
.................................I..................133
....................................................133
....................................................134
....................................................134
....................................................135
....................................................135
..................................136
137
138
...........................................139-140
......................I...........................141
..................................................142
..................................................143
............................... I ............ I ..... 144
..................................................145
..................................................146
..................................................146
#402 - Stormwater Management Fund........................................................................147-148
#403 - Aquifer Protection Area Fund...................................................................................149
Internal Service Funds
#501 - Equipment Rental & Replacement Fund...........................................................150-151
#502 - Risk Management Fund...........................................................................................151
#503 - Public Safety Equipment Replacement Fund..........................................................152
#632 - Passthrough Fees & Taxes Fund............................................................................153
CapitalExpenditures for 2025...................................................................................................154
FTE Count by Year — 2015 through 2025.................................................................................155
Appendix A, Employee Position Classification and Salary Schedule.......................................156
Glossary of Budget Terms.................................................................................................157-159
Ordinance Adopting the 2025 Budget................................................................................160-162
Council 2025 Budget Goals
1. Increase public safety response to ensure everyone feels safe in Spokane Valley.
2. Prioritize infrastructure maintenance and preservation and advance strategic capital projects
through grant awards.
3. Continue economic development efforts to maximize business growth and develop tourism
destinations.
4. Maintain our strong financial position.
5. Utilize strategic partnerships to aggressively reduce and prevent homelessness in Spokane
Valley.
6. Expand homeownership opportunities so more local people own homes.
Fiscal Policies
The Fiscal Policies adopted by the City Council are important for the long-range fiscal strength of
Spokane Valley. These policies set a framework that the City will follow to responsibly manage
resources and, if necessary, the circumstances under which we will utilize reserves to sustain
operations during economic downturns.
Financial Management
The City will strive to:
1. Maintain basic service levels with minimal resources to achieve success.
2. Minimize personnel costs and overhead by continuing to contract for services when it makes
financial and operational sense to do so.
3. Work to incorporate the business plan process into the budget process.
4. Leverage city funds with grant opportunities.
5. Minimize city debt with a pay-as-you-go philosophy.
o The State of Washington sets the maximum level of allowable debt for cities based on the
assessed value of the property. The City of Spokane Valley carries an exceptionally low
debt burden and currently utilizes only 0.69% of its total debt capacity, and more
importantly, only 3.45% of non -voted bond capacity.
6. Strive to prioritize spending in the annual budget process and minimize the mid -year addition
of projects and appropriations.
Financial Objectives
The city's financial objectives are:
Adopt a General Fund Budget with recurring revenues equal to or greater than recurring
expenditures.
Maintain a minimum General Fund ending fund balance of at least 50% of the recurring
expenditure budget. This is adequate to meet cash flow needs and is the equivalent of six
months of general fund operations.
3. Increase the Service Level Stabilization Reserve Fund #121 to approximately 14% of the
General Fund or $8 million. The increase will be funded over a number of years to limit the
impact on city operations. Interest income will continue to accrue to support the growth of this
fund over time.
4. If necessary, utilize a portion of the Service Level Stabilization Reserve Fund #121 ($8 million)
to maintain the ending fund balance minimum.
5. Commit to the strategy that the Service Level Stabilization Reserve Fund #121 will not be
reduced below $4.8 million (60% of $8 million) without City Council approval. If the Council
should deem this necessary, the City will then first replenish Fund #121 to at least $4.8 million
before any annual General Fund transfers are made to Capital Reserve Fund #312.
6. Maintain the 2025 property tax assessment at a level to support ongoing City operations. For
the 2025 levy, we anticipate this will result in a levy of $13,806,000 plus an estimated new
construction of $275,000 for a total levy of $14,081,000. Any allowable potential increase not
taken will be banked for future use as provided by law.
7. Grow our economy so the existing tax base can support basic programs.
Dear Spokane Valley Citizens, Mayor and City Council,
I'm honored to present the 2025 annual budget message. The 2025 Budget continues to follow
the sound financial path that was collectively developed by current and previous City Councils
and City Managers.
This has been another challenging year of record inflation, continued increased energy and food
prices, ongoing world conflicts and uncertainty about where the economy is headed. However,
the City has a long history of making prudent financial decisions dating back to our 2003
incorporation. We have consistently engaged in responsible budgeting, including realistic revenue
projections, controlled spending, limited the growth of city programs and have adhered to key
conservative fiscal policies.
We are delivering a budget that will allow the City to continue to deliver status quo levels of service
throughout 2025 while at the same time financing our aggressive capital improvement program.
Providing essential services and allocating sufficient resources to the Council priorities is a
significant part of the effort that both the Council and staff put into developing our annual
Operating and Capital Budgets.
2025 Budget Highlights
Moderate Growth in Recurring General Fund Expenditures
Investing in the essential core services identified by the Council and community is the foundation
of the programs and related expenditures included in this budget. Similar to the trend experienced
in most jurisdictions, we find that the cost of providing these services often increases at a faster
rate than the moderate growth we see in the underlying tax revenues that support them. With that
said, however, city staff and Council collectively strive to meet the challenge of continuing to
provide historic levels of service and we will again meet this challenge in 2025.
Increases at the point of budget adoption over the past nine years have been:
12
10
E Revenue % Increase N Expenditure % Increase
2017 2018 2019 2020 2021 2022 2023 2024 2025
The years coming out of the COVID-19 pandemic saw unprecedented increases in revenues,
particularly sales tax revenues, due primarily to federal stimulus dollars as well as high inflation
combined with strong consumer spending. However, 2024 has seen a cooling in revenues as
stimulus savings have dried up, and consumers have started pulling back on spending as they
are faced with continuing high inflation. In 2025, the City is seeing recurring revenue growth fail
to keep pace with the growth in ongoing costs.
Staffing Levels
The funded full-time equivalent employee (FTE) count will decrease 2.00 from 118.25 in 2024 to
116.25 in 2025. This includes:
A decrease of three vacant positions, including a Senior Engineer in Public Works
Engineering, an Office Assistant in Building and a Maintenance Worker in Parks and
Recreation, that are not funded due to budget constraints in the General Fund.
• An increase of one new Public Safety Coordinator position included as part of the first phase
of increases to Law Enforcement -related positions approved by the Council in February 2024.
The FTE count allocated among city funds is as follows:
Difference
2024
2025
Between
Budget as
1
Reallocated
I I
New
Unfunded
1
Funded
1
2024 and
Amended
Positions
Positions
Positions
Positions
2025
General Fund #001
84.120
(0.750)
1.00
(3.00)
81.370
(2.75)
Street O&M Fund #101
10.825
(0.575)
0.00
0.00
10.250
(0.57)
Solid Waste Fund #106
0.000
0.250
0.00
0.00
0.250
0.25
Street Capital Projects Fund #303
11.93
0.475
0.00
0.00
12A00
0.48
Stormwater Fund #402
8.53
1.300
0.00
0.00
9.830
1.30
Stormwater Capital Projects #402/#403
2.85
(0.700)
0.00
0.00
2.150
(0.70)
118.25
0.00
1.00
(3.00)
116.25
(2.00)
The personnel costs for the 81.37 FTEs charged to the General Fund represent just 20.78% of
recurring expenditures.
Considering the City contracts for police services and are served by Fire and Water Districts as
well as a Library District, for a city of our size, we operate substantially below the normal employee
count and consequently at a significantly reduced payroll cost relative to many cities across the
country. Spokane Valley staff levels average about one employee for every 936 citizens (=
population of 108,800 per the Office of Financial Management population estimate / 116.25 FTEs)
while comparably sized cities in the State of Washington have a much higher ratio of employees
to citizens.
Since incorporation, the City has taken a conservative approach to adding new staff and continues
to have the lowest per capita employee count of any Washington state city with a population of
50,000 or greater. By all comparisons, the City of Spokane Valley continues to be a lean,
productive city government.
Public Safety Costs
Over the years, the Council has consistently committed to the maintenance and, at times,
enhancement of public safety service levels and this is again reflected in the 2025 Budget. Public
safety costs, including law enforcement, courts, prosecution, public defense and jail -related
services, represent the city's primary operating expenditure and total $40,167,009, a 13.94%
increase over the 2024 Amended Budget. The following observations are noteworthy about the
public safety budget:
• Represents 63.51% of the 2025 General Fund recurring expenditure budget ($40,167,009 /
$63,236,092).
• Is equivalent to 285% of anticipated 2025 property tax collections ($40,167,009 /
$14,081,000). In other words, if property taxes were to double, they alone would not be
sufficient to cover Spokane Valley's public safety commitment.
In 2023, the City initiated a review of the Police Department staffing needs. In February 2024, the
City Council committed to funding 12 new Law Enforcement -related positions as a first phase in
meeting the staffing needs identified in the study. Cuts of 5.46% were made across all other
General Fund departments to accommodate the new positions in the 2025 Budget, along with the
elimination of the General Fund subsidy to the city's street maintenance program, which was
made possible through the implementation of a new Transportation Benefit District and vehicle
license fee. Conversations on how to implement the remaining recommended positions will
continue into the 2026 Budget cycle.
Pavement Preservation
Some may question paving roads that "don't look so bad." However, the best time to repave is
before a road deteriorates to the point that full reconstruction is necessary. Full reconstruction
costs substantially more than pavement preservation treatments, such as crack sealing or
grinding and repaving, which is why the City has committed critical financial resources to preserve
our transportation infrastructure. We're proud of our fine road system and will endeavor to
continue to maintain it in the best manner possible with available financial resources.
In 2012, the City initiated a program of expending general fund, special revenue fund and capital
project fund revenues and reserves to finance our street preservation efforts. In 2025, our
community will again see an aggressive program of caring for roadways, including the
continuation of a pilot surface treatment program new to Spokane Valley in 2024.
For 2025, we project total revenues in the Pavement Preservation Fund #311 of $3,888,411,
which will be applied against $3,776,400 in projected expenditures. Sources of revenue in 2025
are anticipated to include $3,362,600 in transfers from other city funds consisting of:
• $1,372,150 from REST 1 Capital Projects Fund #301
• $1,372,150 from REST 2 Capital Projects Fund #302
• $1,032,100 from the Capital Reserve Fund #312
While Pavement Preservation is one of our critical service and budget priorities, we are not
sustaining adequate levels of funding for this program. Funding levels were further exacerbated
in 2025 due to budget constraints in the General Fund and Street Fund, which necessitated the
elimination of the General Fund subsidy both to street maintenance and pavement preservation
programs and the elimination of the city's local access street program. The Council provided one-
time funding to fund these shortfalls and continue these programs; however, this option may not
be available in future years. This is discussed further in the "Challenges" portion of this budget
message.
Transportation and Infrastructure
The 2025 Budget includes $56,300,103 of capital expenditures anticipated to be in part offset with
$46,087,958 in grant revenues, which results in 81.86% of capital projects financed with state and
federal dollars. Both the capital expenditures and grant revenues are higher than average due to
estimated amounts related to the Pines Road Grade Separation Project.
The capital expenditures in 2025 partially include:
• $65,000 from the General Fund for Information Technology equipment acquisitions
• $1,885,000 for capital equipment replacements and local street improvements in Street Fund
#101
• $33,500 for broadcast equipment from PEG Fund #107
• $6.5 million in Street Capital Projects Fund #303
• $1.9 million in Park Capital Projects Fund #309
• $2 million in Pavement Preservation Fund #311
• $41.2 million in Railroad Grade Separation Projects Fund #314
• $2.5 million in Stormwater Fund #402 and Aquifer Protection Area Fund #403
• $175,000 from Equipment Rental and Replacement Fund #501 for the replacement of an
existing snowplow
Economic Development
To the best of our ability, the City focuses on business retention, expansion of existing businesses
and recruitment of new businesses. This focus on growing the City's economy provides
opportunities for increased City revenues while keeping taxes and fees as low as possible. In late
2016, the City updated its Comprehensive Plan and included an economic development element.
Contained within this element are a summary of the local economy, an assessment of strengths
and weaknesses, and policies, programs and projects to foster economic growth. The plan also
included implementation strategies to improve retail, enhance tourism and grow businesses in the
City. The plan also streamlined land use by consolidating many zones and reducing development
requirements. Additionally, the plan was designed to provide flexibility to encourage market -driven
growth. In 2025, the City will once again be updating its Comprehensive Plan.
Challenges
Beyond the annual challenge of balancing the General Fund budget, the City of Spokane Valley
has several ongoing financial challenges.
1. Revenue growth is not keeping pace with growth in recurring costs, particularly in the General
Fund. Revenue collections are moderating after the record -high collections seen after the
COVID-19 pandemic. Growth in General Fund recurring revenues is flattening and is
estimated to be approximately 3.8% in 2025, which is not keeping pace with the increase in
inflation -driven recurring expenditures of 6%.
The City has identified the need for additional Law Enforcement personnel through a
consultant study. The study calls for 29 additional Law Enforcement -related positions, of
which 10 are included in the 2025 Budget. City Council is considering how to implement the
remaining 19 positions, which will need to include discussion of potential additional revenue
sources and balancing the cost of public safety against other city priorities and services. In
addition to the discussion on new positions, Law Enforcement costs have increased an
average of 10% over the past five years.
3. Since incorporation, the City has struggled to develop a fully funded comprehensive pavement
management program. Both the Street Fund #101 and the Pavement Preservation Fund #311
have historically relied on subsidies from the General Fund to fund historic levels of service.
The General Fund has provided about $16 million to the Street Fund since 2017 due to
revenue declines in that fund. A new Transportation Benefit District was established in 2023,
along with a vehicle license tab fee, estimated to generate $2.8 million in revenues in 2025.
This new revenue made it possible to eliminate the General Fund subsidy to the Street Fund,
which allowed the Council to afford increases in Law Enforcement staffing.
However, the City continues to underfund proper preservation of local access streets, which
do not have grant programs available to assist with those types of improvements. In total,
recurring General Fund subsidies to street maintenance and pavement preservation of $2.5
million were eliminated in the 2025 Budget in order to afford increases in public safety costs.
For 2025, the Council authorized to backfill these eliminated amounts through a one-time
transfer from the Capital Reserve Fund #312. However, these one-time funds may not be
available to support these programs in future years.
Deferring pavement preservation work will be more expensive in the future, as every dollar
spent today saves an estimated $8 in future repair costs. Adequately funding pavement
management programs is a challenge faced by many communities, and this will continue to
be a discussion point for Spokane Valley.
4. Over the past several years, the City has investigated many options for increasing housing
supply among all affordability levels. Staff has engaged several affordable housing agencies
and developers to locate suitable properties for these projects. This has been challenging
since large (10+ acres) of undeveloped land is not readily available. The City is working on
redevelopment ideas while also studying the possibility of annexing additional areas to provide
room for this necessary growth.
5. Homeless services remain a challenge as well. The City adopted its first Homeless Action
Plan and has worked diligently with regional partners to manage and provide homeless
services. In 2022, the City initiated outreach services for unsheltered individuals. While this
has been successful, the City realizes that additional resources are needed to provide these
individuals with connections to available services. To that end, the City elected to directly
receive the local portion of recording fees, which are designated for this purpose. These are
estimated to generate about $290,000 in 2025. Unfortunately, the needs of the community
exceed these revenues, and new revenue sources will need to be explored to fund programs
and services. Another challenge in this area is that the City is dependent on the City of
Spokane and Spokane County to disperse regional federal funds to address the problems
within our jurisdiction.
The 2025 Budget
Strong but Guarded
Recognizing that fiscal health is at the core of providing good public services, one of the most
important tests of fiscal management is the ability of a municipal enterprise to maintain basic
services during an economic downturn. The creation and ongoing maintenance of financial
reserves since incorporation has served the intended purpose of providing Spokane Valley the
means to sustain critical public services during turbulent economic conditions including those
experienced during the Great Recession that began in 2008, the COVID-19 Pandemic, and the
turbulent economic times that we are currently experiencing. The 2025 Budget again reflects a
prudent and guarded continuation of service delivery capabilities.
We will in the future, as we have in the past, continue to remain vigilant in our observance of local,
state and national events and economic trends that may impact our own community and work
towards capitalizing on our strengths, minimizing our weaknesses, and being ever watchful
towards both threats and opportunities.
Balanced Budget
A balanced budget means recurring General Fund operating expenses and the programs they
support have been balanced with known or reasonably predictable recurring revenues with no
increase in property tax besides new construction and no increase in sales tax rates for the City.
The budget is designed to maintain a healthy, positive fund balance at year-end, which provides
for the city's cash flow needs without costly borrowing. In pursuit of fiscal responsibility, special
attention is given to limiting the growth of new programs and financial commitments. This
approach allows available resources to be put toward sustaining services consistent with the City
Council's priorities for 2025 and beyond.
Acknowledgments
1 want to acknowledge the community, City Council and staff for a long history of financially
responsible spending and sensible fiscal planning. By saving and conserving the taxpayers'
money and adopting and adhering to prudent long-term fiscal policies, the City will continue to
provide levels of service in 2025 on par with those provided in past years.
The City Council continues to set a path to ensure the city's long-term financial sustainability. The
management, staff and employees have worked together to develop the 2025 Budget
recommendations to achieve the Council's ongoing goal of sustainability.
I hope the citizens of Spokane Valley are proud of the programs and strong financial condition of
their city.
Respectfully,
John Hohman
City Manager
TO: City Manager and Members of the City Council
FROM: Chelsie Taylor, Finance Director
SUBJECT: 2025 Budget and Budget Development Process
The following 2025 city budget provides significant policy direction by the City Council to the staff
and community. The City of Spokane Valley budget, established with input from the City Council,
staff and the public, includes the financial planning and legal authority to obligate public funds,
and serves four functions:
1. Policy Document
The budget functions as a policy document in that the decisions made within it reflect the general
principles or plans that guide future actions. As a policy document, the budget makes specific
attempts to link desired goals and policy direction to the actual day-to-day activities of the city
staff.
2. Operational Guide
The budget of the City reflects its operation. Activities of each city function and organization have
been planned, debated, formalized and described in the following sections. This process will help
to maintain an understanding of the various operations of the City and how they relate to each
other and to the attainment of the policy issues and goals of the City Council.
3. Link with the General Public
The budget provides a unique opportunity to allow and encourage public review of city operations.
It describes the city's activities, the reason or cause for those activities, future implications and
the direct relationship to the citizenry.
4. Legally Required Financial Planning Tool
The budget is a financial planning tool, which has been its most traditional use. In this light,
preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of
the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget and
must be in place prior to the beginning of the city's fiscal year. The budget is the legal authority to
expend public monies and controls those expenditures by limiting the amount of the appropriation
at the fund level. The revenues of the City are estimated, along with available cash carry -forward,
to indicate funds available. The budget considers unforeseen contingencies and provides for the
need for periodic adjustments.
2025 Budget Development Process
Historically the City has utilized a budgeting approach that assumed for most functions of
government that the current year's budget was indicative of the base required for the following
year. However, with the volatility that was seen in the economy with the Great Recession and
again with the COVID-19 pandemic and subsequent inflation, the City moved to a budget
development process that consciously reviews service levels in each department and determines
the appropriate level of funding that meets Council goals relative to available resources.
The 2025 budget process began in March 2024, with initial budget preparations shared with the
City Council at a Budget Workshop on June 11, 2024. By the time the 2025 Budget is scheduled
to be adopted on November 19, 2024, the Council will have had an opportunity to discuss it on
eight separate occasions, including three public hearings to gather input from community
members:
BUDGET
APRIL
JUNE
AUG SEPT
TIMELINE
MAY
Department
Budget
Report on Public
budgets
workshop
estimated Hearing #1
compiled
revenues and Revenues inducing
expenditures property taxes
0
NOV
NOV
OCT
OCT OCT
2nd Reading
Public
1st Reading
Public City manager
Budget
Hearing #3
Budget
Hearing #2 presentation
ordinance
Final budget
ordinance
Preliminary of budget
Adoption of
budget
2025 budget!
Once adopted, the final operating budget is published, distributed and made available to the
public, and then enters a budget implementation and monitoring stage. Throughout the year,
expenditures are monitored by the Finance Department and department directors to ensure that
actual expenditures comply with the approved budget. The Finance Department provides the City
Manager and City Council with monthly reports to keep them abreast of the city's financial
condition and individual department compliance with approved appropriation levels. Any budget
amendments made during the year are adopted by the City Council ordinance following a public
hearing.
The City Manager is authorized to transfer budgeted amounts within a fund; however, any
revisions that alter the total expenditures of a fund, or that affect the number of authorized
employee positions, salary ranges or other conditions of employment must be approved by the
City Council.
When the City Council determines that it is in the best interest of the City to increase or decrease
the appropriation for a particular fund, it may do so by ordinance adopted by the Council after
holding one public hearing.
10
Budget Principles
The budget was prepared using the following budget principles:
• Department directors have primary responsibility for formulating budget proposals in line with
City Council and City Manager priority direction, and for implementing them once approved.
• The Finance Department is responsible for coordinating the overall preparation and
administration of the city's budget. This function is fulfilled in compliance with applicable State
of Washington statutes governing local government budgeting practices.
• The Finance Department assists department staff in identifying budget problems, formulating
solutions and alternatives and implementing any necessary corrective actions.
• Interfund charges will be based on recovery of costs associated with providing those services.
• Budget amendments requiring City Council approval will occur through the ordinance process
at the fund level prior to fiscal year-end.
• The city's budget presentation will be directed at displaying the city's services plan in a
Council/constituent-friendly format.
• No long-term debt will be incurred without the identification of a revenue source to repay the
debt. Long-term debt will be incurred for capital purposes only.
• The City will strive to maintain equipment replacement funds in an amount necessary to
replace the equipment at the end of its useful life. 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 on an evaluation of both cash flow and operating needs.
01
CITY OF
�O
Kane
I MCI
--, - " -1 1 -.
12
BASIS OF ACCOUNTING & BUDGETING
Basis of accounting refers to when revenues and expenditures are recognized, recorded in
the accounting system and ultimately reported in the financial statements. The city budget is
based on two types of Basis of Accounting:
Modified Accrual Basis of Accounting is used for all governmental funds. Modified
accrual recognizes revenues when they become both measurable and available to finance
expenditures of the current period.
Accrual Basis of Accounting is used for enterprise, internal service and fiduciary funds.
Under this system revenues and expenses are recognized in the period incurred rather
than when cash is either received or disbursed.
Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a
modified cash basis of accounting for budget purposes and Proprietary and Fiduciary Funds
utilizing a working capital approach.
Budgets are adopted at the fund level that constitutes the legal authority for expenditures, and
annual appropriations for all funds lapse at the end of the fiscal period.
TYPES OF FUNDS
The city's accounting records are maintained in accordance with methods prescribed by the
State Auditor under the authority of the Revised Code of Washington (RCW), Chapter
43.09.20, and in compliance with generally accepted accounting principles as set forth by the
Governmental Accounting Standards Board.
The accounts of the City of Spokane Valley are organized on the basis of funds, each of which
is considered a separate accounting entity. Each fund is accounted for with a separate set of
double -entry accounts that comprise its assets, liabilities, fund equity, revenues and
expenditures or expenses, as appropriate. The city's resources are allocated to and
accounted for in individual funds depending on their intended purpose. Details on the types
of funds and revenues are outlined within the budget document.
Governmental Fund Types
Governmental funds are used to account for activities typically associated with state and local
government operations. All governmental fund types are accounted for on a spending or "financial
flows" measurement focus, which means that typically only current assets and current liabilities
are included on related balance sheets. The operating statements of governmental funds
measure changes in financial position, rather than net income. They present increases (revenues
and other financing sources) and decreases (expenditures and other financing uses) in net current
assets.
13
1. General Fund
Primary fund that accounts for all financial resources except those required or elected to be
accounted for in another fund.
2. Special Revenue Funds
Revenues that are legally restricted or designated to finance particular activities.
• #101 — Street Fund
• #103 — Paths & Trails Fund
• #104 — Hotel / Motel Tax — Tourism Facilities Fund
• #105 — Hotel / Motel Tax Fund
• #106 — Solid Waste Fund
• #107 — PEG Fund
• #108 —Affordable & Supportive Housing Sales Tax Fund
• #109 — Tourism Promotion Area Fund
• #110 — Homeless Housing Program Fund
• #111 — Transportation Benefit District Fund
• #120 — CenterPlace Operating Reserve Fund
• #121 — Service Level Stabilization Reserve Fund
• #122 — Winter Weather Reserve Fund
3. Debt Service Funds
Resources designated for the retirement of debt.
• #204 — LTGO Debt Service Fund
4. Capital Project Funds
Designated for the acquisition or construction of general government capital projects.
• #301 — REET 1 Capital Projects Fund
• #302 — REET 2 Capital Projects Fund
• #303 — Streets Capital Projects Fund
• #309 — Parks Capital Projects Fund
• #310 — Civic Facilities Capital Projects Fund
• #311 — Pavement Preservation Fund
• #312 — Capital Reserve Fund
• #314 — Railroad Grade Separation Projects Fund
• #315 — Transportation Impact Fees Fund
• #316 — Economic Development Capital Projects Fund
Proprietary Fund Types
A second type of fund classification is the proprietary funds that are used to account for
activities similar to those found in the private sector, where the intent of the governing body is
to finance the full cost of providing services based on the commercial model which uses a
14
flow of economic resources approach. Under this approach, the operating statements for the
proprietary funds focus on a measurement of net income (revenues and expenses) and both
current and non -current assets and liabilities are reported on related balance sheets. Their
reported fund equity (total net position) is segregated into restricted, unrestricted, and invested
in capital assets classifications.
1. Enterprise Funds
Operations that provide goods or services to the general public and are supported
primarily by user charges.
• #402 — Stormwater Management Fund
• #403 — Aquifer Protection Area Fund
2. Internal Service Funds
Operations that provide goods or services to other departments or funds of the City.
#501 — Equipment Rental and Replacement Fund
#502 — Risk Management Fund
#503 — Public Safety Equipment Replacement Reserve
Fiduciary Fund Types
A third type of fund classification is the fiduciary funds that are used to account for activities
conducted for the benefit of those outside the City. Fiduciary funds have the same
measurement focus and basis of accounting as proprietary funds. Under this approach, the
operating statements for the fiduciary funds focus on a measurement of net income (revenues
and expenses) and both current and non -current assets and liabilities are reported on related
balance sheets. Net position is always classified as restricted.
1. Custodial Funds
Fees and taxes collected by the City on behalf of other governments, such as Washington
State and Spokane County.
• #632 — Passthrough Fees and Taxes Fund
15
MAJOR REVENUE SOURCES
General Fund #001
• Property Tax
Property taxes play an essential role in the finances of the municipal budget. State law limits
the City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of up to
$1.50 by the Spokane County Fire Districts #1 and #8, along with deducting up to $0.50 for
the Library District, which leaves the City with the authority to levy up to $1.60 for its own
purposes. The levy amount must be established by ordinance by November 30 prior to the
levy year.
• Retail Sales and Use Tax
The sales tax rate for retail sales transacted within the boundaries of the City of Spokane
Valley is 8.9%. The tax that is paid by a purchaser at the point of sale is remitted by the vendor
to the Washington State Department of Revenue who then remits the taxes back to the various
agencies that have imposed the tax. The City receives less than one percent of sales tax, with
allocation of the 8.9% tax rate to agencies as follows:
Y 12 �
L888888c.
. Indicated voter approved sales taxes
0.80% Spokane Transit Authority*
0.10% Law Enforcement Communications'
0.85% lily of Spokane Valley
888�
�T^Uz
i
i
0.15% Spokane County
!110':`, tip��kmn Yi. Ali I.,, ihnes Dkhi,I
0.10% Juvenile Jail.
0.10% Mental Health'
16
Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes,
such as the City's law enforcement contract. This tax is authorized at 1/10 of 1 % of retail sales
transacted in the County. Of the total amount collected, the State distributes 10% of the
receipts to Spokane County, with the remainder allocated on a per capita basis to the County
and cities within the County.
• Public Safety Sales Tax
Beginning in 2005, an additional 0.1 % voter -approved increase in sales tax was devoted to
public safety purposes. This 0.1 % was approved by the voters again in August 2009. Of the
total amount collected, the State distributes 60% of the receipts to Spokane County, with the
remainder allocated on a per capita basis to the cities within the County.
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 (city's
share).
• Franchise Fees
Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This is
a fee levied on private utilities for the right to use city streets, alleys and other public properties.
State -Shared Revenues
State -shared revenues are received from liquor sales, marijuana revenues and motor vehicle
excise taxes. These taxes are collected by the State of Washington and shared with local
governments based on population. State -shared revenues are distributed on either a monthly
or quarterly basis, although not all quarterly revenues are distributed in the same month of the
quarter. The 2024 population figure used in the 2025 Budget is 108,800 as reported by the
Office of Financial Management (OFM) for Washington State on April 1, 2024. This figure is
important when determining the distribution of state -shared revenues on a per capita basis.
• Fines and Forfeitures / Public Safety
Fines and penalties are collected as a result of Municipal Court rulings, false alarm fees and
other miscellaneous rule infractions. All court fines and penalties are shared with the State,
with the City, on average, retaining less than 50% of the amount collected.
• Community Development
Community Development revenues are largely composed of fees for building permits, plan
reviews and right-of-way permits.
17
• Recreation Program Fees
The Parks and Recreation Department charges fees for selected recreation programs. These
fees offset direct costs related to providing the program.
• CenterPlace Fees
The Parks and Recreation Department charges fees for the use of CenterPlace. Uses include
regional meetings, weddings, receptions and banquets. Rental rooms include classrooms, the
great room and dining rooms.
• Investment Interest
The City earns investment interest on sales tax money held by the State of Washington prior
to the distribution of the taxes to the City, as well as on city -initiated investments.
Street Fund #101
Motor Vehicle Fuel Excise Tax (gas tax)
The State of Washington collects a $0.494 per gallon motor vehicle fuel tax at the pump. Of
this amount, the State remits a portion of the tax back to cities on a per capita basis. For 2025
the Municipal Research and Services Center estimates the distribution back to cities will be
$18.18 per person. Based upon a City of Spokane Valley population of 108,800 (per the
Washington State Office of Financial Management on April 1, 2024) we anticipate the City will
collect $1,978,000 in 2024. RCW 47.30.050 specifies that 0.42% of this tax must be expended
for paths and trails activities and based upon the 2025 revenue estimate, this computes to
$8,300. The balance of $1,969,700 will be credited to Fund #101 for street maintenance and
operations.
• Telephone Utility Tax
The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with
collections beginning in 2009. Telephone companies providing this service pay the tax to the
City monthly. Telephone tax has been estimated at $900,000 for 2024.
• Solid Waste Road Wear Fee
The road wear fee is collected as part of the City's contract for solid waste collection services
with Waste Management of Washington, Inc. See the explanation under Fund #106 below.
Paths & Trails Fund #103
Cities are required to spend 0.42% of the motor vehicle fuel tax receipts on paths and trails (please
see the explanation for Street Fund #101), which we anticipate will be $8,300 in 2025. Because
the amount collected in any given year is relatively small, it is typical to accumulate State
distributions for several years until adequate dollars are available for a project.
Hotel / Motel Tax — Tourism Facilities 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, improving or making other related capital
18
expenditures for large sporting venues or venues for tourism -related facilities. This tax is
estimated to generate $590,000 in 2025.
Hotel / Motel Tax Fund #106
The City imposes a 2% tax under RCW 67.28.180 on all charges made for the furnishing of
lodging at hotels, motels and similar establishments (including bed and breakfasts and RV parks)
for a continuous period of less than one month. The tax is taken as a credit against the 6.5% state
sales tax so that the total tax that a patron pays in retail sales tax and hotel/motel tax combined
is equal to the retail sales tax in the jurisdiction. The revenues generated by this tax may be used
solely for paying for tourism promotion and for the acquisition and/or operation of tourism -related
facilities. This tax is estimated to generate $900,000 in 2025.
Solid Waste Fund #106
Under the city's contract for solid waste transfer, transport and disposal services with Sunshine
Recyclers, Inc., Sunshine pays an annual contract administrative fee of $125,000 to the City. Also,
under the city's contract for solid waste collection services with Waste Management of
Washington, Inc., Waste Management pays an administrative fee of 12.5% of gross receipts. This
fee shall be used by the City for costs related to solid waste services, including costs for contract
administration, solid waste planning and management, and a portion of the city's Street
Preservation and Maintenance Programs. Of the amounts collected under the fee, no more than
1 % of gross receipts may be used for contract administration while the remainder is recorded in
the Street Fund #101 for use on pavement management and maintenance.
PEG Fund #107
Under the city's cable franchise, the franchise grantee remits to the City in a capital contribution
in support of Public Education Government (PEG) capital requirements, an amount equal to $0.35
per subscriber per month to be paid to the City on a quarterly basis for the life of the franchise.
Capital contributions collected under this agreement are allocated to PEG capital uses
exclusively. PEG capital uses include, in part, the set-up of equipment in the City Council
Chambers that allows Spokane Valley to broadcast Council meetings both live and through
subsequent reviews via digital recordings available on the City's website.
Affordable and Supportive Housing Sales Tax Fund #108
In 2020, the Council authorized the City to collect the affordable and supportive sales tax, which
is a rebate of the State sales tax to cities and counties. The amount received by the City is up to
0.0146% of the taxable retail sales within the City capped at the 2019 fiscal year taxable retail
sales. The Department of Revenue has estimated this capped distribution to be $200,000 for the
City. The City will receive these revenues for 20 years, and the revenues may only be used to
support affordable housing within the City or for rental assistance as outlined in RCW 82.14.540.
Tourism Promotion Area Fund #109
In 2022, a qualified lodging business (40 or more lodging units) within the City of Spokane Valley
submitted a petition to form a tourism promotion area (TPA). The Council adopted resolution 22-
017 to establish and operate pursuant to chapter 35.101 RCW, a Tourism Promotion Area fund.
19
The City estimates that the annual revenue from the lodging charges collected from the operators
of lodging businesses within the Spokane Valley TPA is expected to be $1,300,000. This
estimated amount is based on a daily lodging charge of $4.00 per room night and will vary from
year to year depending upon fluctuating occupancy rates of lodging businesses in the Spokane
Valley TPA and based upon program review.
Homeless Housing Program Fund #110
In 2023, the Council passed Resolution #23-009 to declare the Council's intent to operate a local
homeless and housing program and assume collection of available document recording fees for
this purpose. As part of operating a homeless and housing program, the City first needed to form
a Homeless Housing Task Force and adopt a five-year Homeless Housing Action Plan that
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. The Council also adopted Ordinance 23-024,
establishing a $20 vehicle license tab fee. The fee was effective July 2024 and is anticipated to
generate $2,785,000 in revenues in the 2025 Budget. These funds are used in the Street Fund
#101 for use on pavement management and maintenance
LTGO Debt Service Fund #204
This fund is used to account for the accumulation of resources for and the payment of limited tax
general obligation (LTGO) bonds, also referred to as councilmanic or non -voted bonds. When
LTGO bonds are issued, the City irrevocably pledges the full faith, credit and resources necessary
to make timely payments of principal and interest, within constitutional and statutory limitations
pertaining to non -voted general obligations.
In 2003, the City issued $9,430,000 in limited tax general obligation (LTGO) bonds the proceeds
of which were used to finance both the construction of 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. On January 1, 2025, the outstanding balance on this portion of the bond
issue will be $2,610,000.
• $1,385,000 remained on the original debt used towards the road and street improvements.
These bonds matured in December 2023 and were completely paid off at that time.
In 2016, the City issued $7,275,000 in LTGO bonds, the proceeds of which were used to finance
the construction of a new City Hall, along with $6.3 million of city cash that had been set aside for
this purpose. These bonds will be paid off in annual installments over the 30-year period ending
20
December 1, 2045. Annual debt service payments on these bonds are provided by transfers in
from the General Fund. On January 1, 2025, the outstanding balance on the bond issue will be
$5,860,000.
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:
001 105 110 111 1 301I 1 302 1312 Totalln
0 30,000 344,000 0 0 0 0 374,000
0 0 0 2,785,000 0 0 1,750,000 4,535,000
401,550 0 0 0 0 0 0 401,550
0 0 0 0 356,000 483,300 200,000 1,039,300
0 0 0 0 0 0 300,000 300,000
0 0 0 0 1,372,150 1,372,150 1,032,100 3,776,400
0 0 0 0 0 36,500 1,708,023 1,744,523
92,500 0 0 0 0 0 0 92,500
900,000 0 0 0 0 0 0 900,000
473,722 0 0 0 0 0 0 473,722
13,636,995 Total in
Total Out' 1,867,772 30,000 344,000 2,785,000 1,728,150 1,891,950 4,990,123 13,636,995 Total out
0
21
#001 — General Fund is budgeted to transfer out $1,867,772 including:
• $401,550 to Fund #204 — LTGO Debt Service Fund for bond payments on the 2016 LTGO
Bonds for the City Hall construction.
• $92,500 to Fund #501 — Equipment Rental and Replacement Fund for an IT equipment
reserve.
• $900,000 to Fund #502 — Risk Management Fund for the 2024 property and liability insurance
premium.
• $473,722 to Fund #503 — Public Safety Equipment Replacement Fund to build a reserve to
replace police vehicles and other public safety equipment.
#105 — Hotel / Motel Tax Fund is budgeted to transfer $30,000 to Fund #001 — General Fund for
the purpose of financing advertising at CenterPlace.
#110 — Homeless Housing Program Fund is budgeted to transfer $344,000 to Fund #001 —
General Fund for the purpose of partially funding the City's homeless outreach team and reserved
shelter beds.
#111 — Transportation Benefit District Fund is budgeted to transfer $2,785,000 to Fund #101 —
Street Fund for the purpose of funding street maintenance operations.
#301 — REET 1 Capital Projects Fund is budgeted to transfer out $1,728,150 including_
• $356,000 to Fund #303 — Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
• $1,372,150 to Fund #311 — Pavement Preservation Fund for pavement preservation projects.
#302 — REET 2 Capital Projects Fund is budgeted to transfer out $1,891,950 including:
• $483,300 to Fund #303 — Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
• $1,372,150 to Fund #311 — Pavement Preservation Fund for pavement preservation projects.
• $36,500 to Fund #314 — Railroad Grade Separation Projects Fund for the Sullivan Road
Interchange project.
#312 — Capital Reserve Fund is budgeted to transfer out $4,990,123 including:
• $1,750,000 to Fund #101 — Street Fund to fund local access street improvements.
• $200,000 to Fund #303 — Street Capital Projects Fund that will be applied toward a subarea
transportation plan to identify mitigation at the Barker Interchange.
• $300,000 to Fund #309 — Parks Capital Projects Fund that will be applied towards Greenacres
Park Phase 2.
• $1,708,023 to Fund #314 — Railroad Grade Separation Projects Fund that will be applied to
the grade separation project at Pines Road.
22
SIGNIFICANT ASSUMPTIONS
Budget Summary for All Funds
• Based upon funding levels anticipated in the 2025 budget, city staff will strive to maintain
adequate levels of service.
• Appropriations for all city funds will total $149.6 million including $56.3 million in capital
expenditures, comprised in part of:
o $65,000 in Fund #001 — General Fund
o $1.9 million in Fund #101 — Street Fund
o $6.5 million in Fund #303 — Street Capital Projects
o $1.9 million in Fund #309 — Park Capital Projects
o $2 million in Fund #311 — Pavement Preservation Projects
o $41.2 million in Fund #314 — Railroad Grade Separation Projects
o $1.6 million in Fund #402 — Stormwater Management Projects
o $1 million in Fund #403 — Aquifer Protection Area Projects
o $175,000 in Fund #501 — Equipment Rental and Replacement
• To partially offset the $56.3 million in capital costs, we anticipate $46.1 million in grant
revenues which results in about 82% of capital expenditures being covered with state and
federal money.
• Budgets will be adopted across 31 separate funds.
• The funded full-time equivalent employee (FTE) count will decrease in 2025 by two to 116.25
from 118.25. The decrease for 2025 consists of a decrease of three due to leaving three
vacant positions unfunded and an increase of one for a new Public Safety Coordinator position
included as part of the first phase of increases to law enforcement -related positions.
• The 2025 Budget reflects the eleventh consecutive year the City will set aside city monies in
an amount equivalent to 6% of General Fund recurring expenditures for pavement
preservation in Fund #311 — Pavement Preservation. However, approximately $1 million of
this that has historically come from a recurring transfer from the General Fund is now being
provided as a nonrecurring transfer from the Capital Reserve Fund #312 due to budget
constraints in the General Fund. This 6% equals $3,776,400.
• Positions and salary ranges are based on the city's compensation and classification plan.
• Payroll tax and benefit amounts are based on staff benefit plans.
• Contract costs for public safety, park maintenance, aquatics and street maintenance are
based on estimates by city staff.
• The City sets money aside in Fund #501 — Equipment Rental and Replacement for the
eventual replacement of its vehicles as well as a reserve to replace equipment in the kitchen
at CenterPlace and major IT equipment.
2025 General Fund Revenues
• Total recurring 2025 revenues are estimated at $63,655,300 as compared to $61,323,100 in
2024, which is an increase of $2,332,200 or 3.80%.
23
• 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 $63,244,022 as compared to $59,652,907
in 2024. This is an increase of $3,591,115 or 6.02%.
o The increase of 6.02% consists of an increase of 13.94% in Public Safety costs and a
decrease of 5.43% in all other General Fund Departments.
• The City commitment of 6% of recurring General Fund expenditures to pavement preservation
equals $3,776,400 and is computed by multiplying total recurring expenditures prior to adding
the pavement preservation element ($3,776,400 / $63,236,092 = 6%). The $3,776,400 that is
transferred to Pavement Preservation Fund #311 is comprised of the following:
o $0 from General Fund #001 — Could not be afforded in the General Fund for 2025 due to
budget constraints in that fund
o $1,372,150 from REET 1 Capital Projects Fund #301
o $1,372,150 from REET 2 Capital Projects Fund #302
o $1,032,100 from Capital Reserve Fund #312 — One-time transfer that will be evaluated
annually
Nonrecurring expenditures total $1,523,722 and include:
o $50,000 for Information Technology expenditures including:
■ $20,000 to replace outdated copiers
■ $20,000 to replace wireless access points
■ $10,000 for a software contingency
o $910,000 for the replacement of police vehicles
■ This was originally part of the recurring expenditures but is now being done as a
nonrecurring item as funding is available due to budget constraints in the General
Fund.
o $90,000 for various Facilities items including:
■ $30,000 to replace the last in -ground vehicle lift at the Precinct
24
■ $60,000 to replace carpeting and wallpaper at CenterPlace
o $473,722 transfer out to the Public Safety Equipment Replacement Fund #503 for future
replacement costs of police vehicles already purchased in prior years
■ This was originally part of the recurring expenditures but is now being done as a
nonrecurring item as funding is available due to budget constraints in the General
Fund.
General Fund Revenues Over (Under) Expenditures and Fund Balance
2025 recurring revenues are anticipated to exceed recurring expenditures by $411,278.
• Total 2025 expenditures are anticipated to exceed total revenues by $1,112,444.
• The total unrestricted General Fund ending fund balance is anticipated to be $37,742,444 at
the end of 2025 which is 59.68% of total recurring expenditures of $63,244,022. Our goal is
to maintain an ending fund balance of at least 50.0%.
Highlights of Other Funds
Revenues
• Motor vehicle fuel tax (MVFT) revenue that is collected by the State and remitted to the City
is estimated to be $1,978,000 according to per capita estimates provided by the Municipal
Research and Services Center. Of this amount, $1,969,700 will be credited to the Street O&M
Fund #101 and 0.42% or $8,300 to the Paths and Trails Fund #103.
• Telephone taxes that are remitted to the City and support Street Fund operations and
maintenance are anticipated to be $900,000.
• Real estate excise tax (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
'/4% for a total of $3,000,000.
• Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of
visitors and tourism. In 2025 we estimate the tax will generate $1,490,000, which includes
$900,000 in Fund #105 Hotel / Motel Tax Fund from the 2% tax and $590,000 in Fund #104
Hotel / Motel Tax — Tourism Facilities Fund from the 1.3% tax.
• The City began receiving the affordable and supportive housing sales tax in 2020 and will
receive these revenues as a rebate of the State's sales taxes for 20 years. The amount
received by the City is capped at 0.0146% of the taxable retail sales within the City for fiscal
year 2019, and the revenues may only be used to support affordable housing or rental
assistance within the City as outlined in RCW 82.14.540. These revenues are estimated at
$200,000 in 2025 in the Affordable and Supportive Housing Sales Tax Fund #108.
• The Tourism Promotion Fees in the Tourism Promotion Area Fund #109 is estimated to be
$1,300,000 in 2025. This estimated amount is based on a daily lodging charge of $4.00 per
room night assessed on qualified lodging businesses (40 or more lodging units) within the City
of Spokane Valley.
• Vehicle License Fees in the Transportation Benefit District Fund #111 are estimated to be
$2,785,000 in 2025. This estimate is based on vehicle counts in the City of Spokane Valley
from the Washington Department of Licensing multiplied by the $20 license fee.
25
• The Stormwater Management Fee is based on an equivalent residential unit (ERU) that is
equal to 3,160 square feet of impervious surface that is billed at a rate of $60 per single family
residence and $60 per ERU for commercial properties (an ERU for a commercial property is
computed as total square feet of impervious surface divided by 3,160). In 2025 we estimate
this fee will generate $6,170,000.
• Grant revenues that will be applied to a variety of construction projects are estimated at
$46,087,958 in 2025. By fund, we anticipate grant revenues as follows:
o Fund #001 — General Fund - $437,000
o Fund #303 — Street Capital Projects - $4,480,512
o Fund #309 — Parks Capital Projects - $1,561,761
o Fund #311 — Pavement Preservation - $112,011
o Fund #314 — Railroad Grade Separation Projects Fund - $39,496,674
Expenditures
• Fund #101 — Street Fund appropriations include:
o $7,365,085 for maintenance of city streets, including $1,053,299 in snow operations and
$745,000 in intergovernmental payments for services.
Fund #105 — Hotel/Motel Tax Fund appropriations include:
o $923,000 for tourism promotion activities.
• Fund #106 — Solid Waste Fund appropriations include:
o $119,289 for Education/Contract Administration.
• Fund #109 — Tourism Promotion Area Fund appropriations include:
o $1,275,000 for Professional Services.
• Fund #303 — Street Capital Proiects Fund includes an appropriation of $6,488,645 for a variety
of street construction projects.
• Fund #309 — Parks Capital Projects includes a $1,861,761 appropriation to cover Greenacres
Park improvements.
• Fund #311 — Pavement Preservation includes $2,000,000 of pavement preservation projects
that will be financed through transfers from other City funds as outlined above under the
heading of General Fund Recurring Expenditures.
• Fund #314 — Railroad Grade Separation 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 — Stormwater Fund includes $5,692,821 in expenditures, including:
o $3,992,821 for the maintenance of the city's stormwater facilities
o $1,500,000 for various capital projects
o $150,000 for the studies related to the city's Stormwater permit and the watershed
o $50,000 for an asset management system to catalog and track the city's stormwater
facilities
• Fund #403 — Aquifer Protection Area Fund includes a $1,000,000 appropriation to various
capital projects
26
City's Foundation and Mission
Spokane Valley's foundation is based on the city's primary objective to be responsive, focused
on customer service, open to the public, progressive, efficient, lean and fair while providing a high
quality of life. Citizen involvement, along with guidance from the City Council, established the
city's vision, core beliefs and customer service standards. These foundations influence the
development of the City Council goals for each year as well as the goals of the individual
departments.
Spokane Valley Vision Statement
A city of opportunities where people thrive and businesses prosper.
Core Beliefs
Supporting this vision are the core beliefs of Spokane Valley that were established through the
December 2007 adoption of Resolution 07-019, which in part reads:
■ We believe Spokane Valley should be a visionary city encouraging its citizens and their
government to look to the future beyond the present generation and to bring such ideas
to public discussion and to enhance a sense of community identity.
■ We believe that elected body decision -making is the only lawful and effective way to
conduct the public's legislative business and that careful observance of a clear set of
Governance Coordination Rules of Procedure can best enhance public participation and
decision -making.
■ We believe in the City Council as policy leaders of the City. One or more City
Councilmembers are encouraged to take the lead, where practical, in sponsoring
ordinances or resolutions excepting quasi-judicial or other public hearings and the
statutory duties of the City Manager as set forth in RCW 35A.13.020.
■ We believe in hearing the public view. We affirm that members of the public should be
encouraged to speak and be heard through reasonable rules of procedure when the public
business is being considered, thus giving elected officials the broadest perspectives from
which to make decisions.
■ We believe that the City of Spokane Valley's governance should be known as "user
friendly," and that governance practices and general operations should consider how
citizens will be served in the most responsive, effective and courteous manner.
■ We believe that the economic and commercial job base of the community should be
preserved and encouraged to grow as an alternative to increasing property taxes. We
believe it's imperative to have an expanded and diverse economic base.
■ We believe that Councilmembers set the tone for civic discussion and should set an
example by:
a) Setting high standards of decorum and civility
b) Encouraging open and productive conversation amongst themselves and with the
community about legislative matters
c) Demonstrating respect for divergent points of view expressed by citizens, fellow
Councilmembers and the staff
27
d) Honoring each other and the public by debating issues within City Hall and the
community without casting aspersions on members of Council, the staff or the
public
e) Accepting the principle of majority rule and working to advance the success of
"corporate" decisions
■ We solicit the City Manager's support in conducting the affairs of the City with due regard
for:
a) Promoting mutual respect between the citizens, City staff and the City Council by
creating the organizational teamwork necessary for effective, responsive and open
government
b) Providing the City Council and the public reasonable advance notice when issues
are to be brought forward for discussion
c) Establishing and maintaining a formal citywide customer service program with
an emphasis on timely response, a user-friendly atmosphere and an attitude of
facilitation and accommodation within the bounds of responsibility, integrity and
financial capability of the City, including organizational and job description
documents while pursuing "best practices" in customer service
d) Seeking creative ways to contain or impede the rising cost of governmental
services, including examination of private sector alternatives in lieu of
governmentally provided services
e) Providing a database of future projects and dreams for the new City of Spokane
Valley so that good ideas from its citizens and leaders are not lost and the status
of projects can be readily determined
Customer Service Standards
The commitment to provide excellent customer service for our citizens, businesses and visitors
resulted in the development of customer service standards. The city's goal is to deliver service
that is complete, consistent and equitable to all our customers and is based on the principles of
integrity, respect and responsiveness. Regardless of the reason for, the method, or frequency of
contact, our customers will be treated with courtesy, respect and professionalism.
Customer service standards are divided into three categories:
■ Be Respectful
o Demonstrating courtesy and professionalism
o Listening effectively
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
ez
Financial Projection
This budget document is the tool we use to guide the City forward in accomplishing the
Council's goals while remaining squarely within the current budget and forecasted projections.
Over time, this provides the City with a good indicator of the progress the City is making to
provide high -quality services in a cost-effective way while remaining within budget
and forecasted projections. Based on the Financial Projection, department budgets have been
thoroughly reviewed to keep 2025 expenditures in line with projected revenues.
The City views the changes in the economy as an opportunity to reevaluate goals and strategies
to meet the challenges set before us. As an open, collaborative government, we continue to
encourage our citizens to provide the necessary feedback as we endeavor to plan our city's
future together. The Financial Forecast is limited to five years as it becomes increasingly difficult
to forecast economic indicators beyond a five-year horizon. It is important to note that the
Financial Projection is an imperfect tool, which is why it is updated on an ongoing basis.
The following General Fund financial projection is being created following a period of relatively
robust tax collections that have continued due to economic stimulus provided during the COVID-
19 pandemic, as well as high inflation. The high levels of inflation kept sales tax collections at
high levels through 2023 while also increasing city costs. However, sales tax collections began
flattening throughout 2024, causing challenges with balancing revenues and expenditures for the
2025 budget and beyond.
29
CITY OF SPOKANE VALLEY, WA
General Fund Budget Projection
RECURRING ACTIVITY
Revenues
Property Tax
Sales Tax
Sales Tax - Public Safety
Sales Tax - Criminal Justice
Gambling Tax and Leasehold Excise Tax
Franchise Fees/Business Registration
State Shared Revenues
Fines and Forfeitures/Public Safety
Community and Public Works
Recreation Program Revenues
Grant Proceeds
Miscellaneous Department Revenue
Miscellaneous & Investment Interest
Transfers in - #105 (h/m tax-CP adverfising)
Transfers in - #110 (recording tees H&H Services)
Total Recurring Revenues
Expenditures
City Council
City Manager
City Attorney
City Services
Public Safety
Deputy City Manager
Finance
Human Resources
Information Technology
Facilities
Public Works - Administration
Engineering
Building
Economic Development
Planning
Parks & Rec - Administration
Parks & Rec - Maintenance
Parks & Rec - Recreation
Parks & Rec - Aquatics
Parks & Rec - Senior Center
Parks & Rec - CenterPlace
General Govemment
Transfers out - #204 (2016 LTGO debtservice)
Transfers out - #309 (park capital projects)
Transfers out - #311 (pavement preservation)
Transfers out - #501 (ITequip reserve)
Transfers out - #502 (insurance premium)
Transfers out - #503 (public safety equipment)
Total Recurring Expenditures
Recurring Revenues Over (Under)
Recurring Expenditures
NONRECURRING ACTIVITY
Revenues
Grant Proceeds
Total Nonrecurring Revenues
Expenditures
General Government - IT capital replacements
Public Safety (police vehicle replacements)
Facilities (Precinct repairs & improvements)
Facilities (CenterPlace repairs & improvements)
Transfers out - #503 (public safety equipment'
Total Nonrecurring Expenditures
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
10/29/2024
2025
2026
2027
2028
2029
Proposed
Projection
Projection
Projection
Projection
Budget
14. 081, 000 14, 281, 000 14,481, 000 14, 681, 000 14, 881, 000
33,000,000 34,155,000 35,521,200 36,800,000 38,161,600
1,609,400 1,665,700 1,732,300 1,794,700 1,861,100
2,833,700 2,932,900 3,050,200 3,160,000 3,276,900
523,000 554,400 571,000 588,100 605,700
1,320,000 1,346,400 1,373,300 1,400,800 1,428,800
2,527,400 2,552,700 2,578,200 2,604,000 2,630,000
482,100 486,900 491,800 496,700 501,700
3,616,900 3,833,900 3,948,900 4,067,400 4,189,400
658,100 691,000 711,700 733,100 755,100
437,000 437,000 437,000 20,000 20,000
87,000 87,900 88,800 89,700 90,600
2,105,700 2,105, 700 2,105, 700 2,105, 700 2,105, 700
30,000 30,000 30,000 30,000 30,000
344,000 344,000 344,000 344,000 344,000
63,655,300 65,504,500 67,465,100 68,915,200 70,881,600
16 754,111 776,700 800,000 824,000 848,700
17 858,450 884,200 910,700 938,000 966,100
18 983,089 1,012,600 1,043,000 1,074,300 1,106,500
19 1,451,798 1,495,400 1,540,300 1,586,500 1,634,100
20 40,167,009 42,416,400 44,791,700 47,300,000 49,948,800
21 637,381 656,500 676,200 696,500 717,400
22 1,506,684 1,551,900 1,598,500 1,646,500 1,695,900
23 402,280 414,300 426,700 439,500 452,700
24 445,653 459,000 472,800 487,000 501,600
25 1, 395,751 1,437,600 1,480,700 1,525,100 1,570,900
26 380,647 392,100 403,900 416,000 428,500
27 2,021,088 2,081,700 2,144,200 2,208,500 2,274,800
28 2,125,485 2,189,200 2,254,900 2,322,500 2,392,200
29 1,252,280 1,289,800 1,328,500 1,368,400 1,409,500
30 1,112, 227 1,145, 600 1,180, 000 1,215,400 1,251,900
31 469,981 399,350 401,250 401,450 401,500
32 2,424,043 2,496,800 2,571,700 2,648,900 2,728,400
33 361,235 372,100 383,300 394,800 406,600
34 677,500 401,400 401,150 398,950 401,550
35 35,202 36,300 37,400 38,500 39,700
36 724,628 746,400 768,800 791,900 815,700
37 1,663,450 1,713,400 1,764,800 1,817,700 1,872,200
38 401,550 398,750 397,750 401,600 400,150
39 0 0 0 0 0
40 0 0 0 0 0
41 92,500 92,500 92,500 92,500 92,500
42 900,000 1,008,000 1,129,000 1,264,500 1,416,200
43 0 0 0 0 0
63,244,022 65,868,000 68,999,750 72,299,000 75,774,100
411,278 (363,500) (1,534,650) (3,383,800) (4,892,500)
50,000
910,000
30,000
60,000
473,722
1,523,722
(1,523,722) 0 0 0 0
EXCESS (DEFICIT) OF TOTAL REVENUES
OVER (UNDER) TOTAL EXPENDITURES (1,112,444) (363,500) (1,534,650) (3,383,800) (4,892,500)
ESTIMATED BEGINNING UNRESTRICTEDFUND BAL. 38,854,888 37,742,444 37,378,944 35,844,294 32,460,494
ESTIMATED ENDING UNRESTRICTED FUND BAL. 37,742,444 37,378,944 35,844,294 32,460,494 27,567,994
Ending fund balance as a % or recurring expenditures 1 59.68%1 56.75%1 51.95%1 44.90% 36.38%
30
Projection Assumptions
Protection assumes:
2026
Projection
2027
Projection
plus new construction o
in 2026, 4.00%
in 2026, 4.00%
in 2026, 4.00%
in 2026, 3.00%
in 2026, 2.00%
in 2026, 1.00%
in 2026, 1.00%
in 2026, 3.00%
in 2026, 3.00%
in 2026, 0.00%
in 2026, 1.00%
in 2026, 0.00%
in 2026, 0.00%
in 2026, 1 0.00%
2028
Projection
$200,000 per year through 2029
in 2027, 3.60% in 2028, and
in 2027, 3.60% in 2028, and
in 2027, 3.60% in 2028, and
in 2027, 3.00% in 2028, and
in 2027, 2.00% in 2028, and
in 2027, 1.00% in 2028, and
in 2027, 1.00% in 2028, and
in 2027, 3.00% in 2028, and
in 2027, 3.00% in 2028, and
in 2027, 0.00% in 2028, and
in 2027, 1.00% in 2028, and
in 2027, 0.00% in 2028, and
in 2027, 0.00% in 2028, and
in 2027, 0.00% in 2028, and
1 An increase of
2 An increase of
3 An increase of
4 An increase of
5 An increase of
6 An increase of
7 An increase of
8 An increase of
9 An increase of
10 An increase of
11 An increase of
12 An increase of
13 An increase of
14 An increase of
15 An increase of
0.00%
3.50%
3.50%
3.50%
6.00%
2.00%
1.00%
1.00%
6.00%
5.00%
AO.
16 An increase of
17 An increase of
18 An increase of
19 An increase of
20 An increase of
21 An increase of
22 An increase of
23 An increase of
24 An increase of
25 An increase of
26 An increase of
27 An increase of
28 An increase of
29 An increase of
30 An increase of
31 An increase of
32 An increase of
33 An increase of
34 An increase of
35 An increase of
36 An increase of
37 An increase of
38 An increase of
39 An increase of
40 An increase of
41 An increase of
42 An increase of
43 An increase of
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2026,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2027,
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
in 2028, and
2 229
Projection
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
in 2029
31
The General Fund forecast for the years 2026 through 2029 uses the adopted 2025 Budget as a
beginning point and currently assumes levels of service that are identical to those provided by
the City in 2025. Rather than a hard and fast prediction of the City's future finances, this is a
planning tool that allows us to determine how best to match existing and proposed programs
and levels of service with anticipated financial resources and adjust if necessary.
It is noteworthy that the Estimated Beginning Unrestricted Fund Balance figure listed in 2025 is
as of October 4, 2024, and is based upon preliminary and unaudited figures. As we progress
through the process of "closing the 2024 books" we anticipate this figure will change due to the
fact we will continue to record both 2024 revenues and expenses as we become aware of them.
1
As representatives of the citizens of the City of Spokane Valley, the City Council strives to form
policy that fairly represents all segments of our community, including residents, businesses and
those visiting our City. To maintain balance in serving the different needs that exist in the City of
Spokane Valley, it is necessary to receive feedback from customers and constituents.
Previously, the City utilized citizen surveys to obtain feedback on various contract services
including solid waste and the cable franchising process. Community meetings are used to inform
citizens of upcoming planning and infrastructure changes. Citizen input was sought during the
development of the original Comprehensive Plan, the most recent Comprehensive Plan Update
that was completed in the latter part of 2016 and will continue to be sought on subsequent
Comprehensive Plan updates. The City Council utilizes public comment during Council meetings
to assist the Councilmembers in decision -making.
City staff recognizes the importance of citizen concerns and the role citizens play in the health of
our City. THE SV Express System allows citizens to share their concerns and report issues
affecting the City. Staff are then able to respond in a timely manner and have a conversation with
the citizen to work to resolve the reported concern.
The public can also choose to take a more active role in participation through public forums such
as public hearings and open house functions as well as through service on advisory committees.
In the future, focus groups may be utilized to allow for more focused feedback on a particular
subject so Council and staff can get a better feel for how a particular subject is received in the
community, thereby allowing citizens to play active roles in guiding the way services are delivered.
a =
The City of Spokane Valley city staff is comprised of knowledgeable professionals who provide
the Council with specialized knowledge to assist them in making informed decisions. From
demand analysis, which determines when the workload is heaviest and how to best accommodate
it, to staff reports that consider alternative methods of service delivery or other cost -saving
measures, employees are invaluable in providing reports that present complex information in a
manner that makes it understandable and approachable. In addition, performance measure
results are analyzed, summarizing multi -year performances linked to targets and making
comparisons to other entities. Employees are often the information conduit from the citizens to
the Council, relaying resident concerns and/or changing trends. Staff often bring forward
innovative ways of providing efficient service delivery.
Strategic planning through several long-range plans allows staff to look at current trends to make
future forecasts and continually update plans as necessary. While much public input goes into
these documents, the forecasting and planning are done by skilled staffers who strive to create
innovative ways of achieving our future vision while meeting current needs, complying with the
law, and operating within financial constraints. These include the Comprehensive Plan, Six -Year
Transportation Improvement Program (TIP), Five -Year Financial Forecast, CenterPlace
Marketing Plan, Parks Master Plan and Streets Master Plan.
32
City Departments and Divisions
o Strategic and Responsive Government
Managing our city's operations and budget carefully and openly
• City Council
• City Manager
• Deputy City Manager
• Office of the City Attorney
• Finance Department
• City Services Department
• City Facilities Division
• Information Technology (IT) Division
• Human Resources Department
Safe and Accountable Community
Maintaining public safety and upholding services, enforcement and codes that keep
our community safe
• Public Safety
• Building and Code Enforcement Division
:�. Connected and Maintained Network
p Building and maintaining roads and systems that safely and efficiently move people
and goods and protect the environment
• Public Works: Administration Division
• Public Works: Engineering Division
• Public Works: Street Maintenance Division
• Public Works: Stormwater Utility
Strong and Diverse Economy
Generating revenue to fund city services through the many places to live, eat, shop,
work, play and access services
• Economic Development Department
• Planning Division
Exceptional Quality of Life
Creating opportunities for people to connect, have fun and improve their physical and
mental health
• Parks and Recreation Department
33
The City of Spokane Valley was incorporated on March 31, 2003, as a non -charter code city
and operates under a Council -Manager form of government. It is governed under the optional
municipal code of RCW Chapter 35A. Under this form of government, legislative authority is
concentrated in the elected City Council, which hires a professional administrator to implement
its policies.
There are seven positions on the City Council, all of which are at -large positions. At -large
means all Councilmembers represent all the citizens of the City versus each Councilmember
representing a specified area within the City. Councilmembers are generally elected to four-year
terms, with elections held every two years. For continuity, position terms are staggered by two
years so that all positions are not open for election at the same time.
Pursuant to RCW 35A.13.030, biennially the members choose a chair of the Council who
receives the title of Mayor. The Mayor presides over all meetings and is recognized as the head
of the City for ceremonial purposes.
In addition to the position of Mayor, pursuant to RCW 35A.13.035, a Mayor pro tempore or
Deputy Mayor is chosen by the Council. This position runs in concert with the position of Mayor
and fulfills the duties of the Mayor during any absence or disability of the Mayor.
Mayor Pam Haley
Position 5
Councilmember Rod Higgins
Position 1
-1
4
Deputy Mayor Tim Hattenburg
Position 6
Councilmember Jessica Yaeger Councilmember Al Merkel
Councilmember Ben Wick
Position 4
Position 2 Position 3
\ f
r
Councilmember Laura Padden
Position 7
34
2024 Accomplishments
• Updated and adopted a 2025 State Legislative Agenda and 2025 Federal Legislative
Agenda
• Authorized the hiring of 12 new public safety staff positions based on recommendations
in the 2023 Matrix Police Staffing Study and significant public input
• Reviewed and selected a solid waste disposal service provider and authorized staff to
negotiate and execute a long-term agreement
• Collaborated with state and federal legislators and lobbyists to further the city's interests
• Continued to participate in regional homelessness discussions to investigate options to
address this issue
• Adopted a balanced 2025 budget that met the city's goal of having recurring revenue
exceed recurring expenditures
2025 Goals
1. Increase public safety response to ensure everyone feels safe in Spokane Valley
2. Prioritize infrastructure maintenance, preservation and advance strategic capital projects
through grant awards
3. Continue economic development efforts to maximize business growth and develop
tourism destinations
4. Maintain our strong financial position
5. Utilize strategic partnerships to aggressively reduce and prevent people experiencing
homelessness in Spokane Valley
6. Expand homeownership opportunities so more local people own homes
35
The City Manager Department is accountable to the City Council for the operation of the
organization, effective support of elected officials in achieving their goals, fulfillment of the
statutory requirements of the City Manager, implementation of City Council policies and the
provision of a communication linkage among citizens, the City Council, city departments and
other government agencies. The City Manager Department includes the City Clerk and
oversight of Human Resources and the Office of the City Attorney. Both departments work
directly with all other departments and have their own mission statements and goals.
As the City's Chief Executive Officer, the City Manager has overall responsibility for policy
development, program planning, fiscal management, administration, and operation of all city
functions, programs and activities. The City Manager's administrative direction is provided by
the City Council. The City Manager assesses community and citizen needs to ensure objectives
and priorities are focused to meet those needs in an effective, cost-efficient manner; directs
development and implementation of initiatives for service quality improvement; provides daily
leadership and works with the city's management team to ensure a high-performance, service -
oriented work environment consistent with sound management principles. All city employees
report directly or indirectly to the City Manager. Police services are contracted through the
Spokane County Sheriff's Department with the Spokane Valley Police Chief reporting to the City
Manager.
Essential Services
• Directs the implementation of the City Council's annual goals
• Develops and directs the implementation of policies, procedures and work standards for
the City
• Prepares and recommends long-range plans for city services and programs
• Monitors the status of contracts
• Develops and recommends adoption of the annual budget
• Coordinates the preparation of reports or presentations to the City Council or outside
agencies
• Develops specific proposals for action on current and future city needs
• Acts as the Emergency Management Coordinator for the City
• Monitors staff performance on qualitative and quantitative measures
• Participates with local, regional, state and national jurisdictions to represent
Spokane Valley's interests
• Maintains good working relationships with community constituents
City Clerk
The City Clerk's Office, which consists of the City Clerk and Deputy City Clerk, manages the
city's official records and public disclosure, supports the City Council, including agenda
development and preparation of the official minutes, provides legal notices to the public
36
regarding city business and supports all city departments. As the custodian of all city records,
the City Clerk's office oversees record archival and all document imaging for state compliance.
Essential Services
• Prepares City Council agendas and packets
• Certifies official city documents and custodian of city seal
• Supervises city's official file record maintenance
• Administers the city's Municipal Code and any insurance claims
• Serves as Public Records Officer and handles public record requests
• Ensures proper format for and processes resolutions and ordinances
• Administers City Council, City Manager, Finance Director and Police Chief oath of office
• Monitors contracts and other documents for signature, recording and posting
• Coordinates volunteer opportunities for City and regional boards, committees and
commissions
• Attends all Council meetings and transcribes minutes and presides at bid openings
• Responsible for publication of all legal notices
• Serves as official Parliamentarian at Council meetings and the city's election official
2024 Accomplishments
• Focused staff efforts on the city's budget priorities of public safety, pavement
preservation, transportation and infrastructure, economic development, housing and
homelessness and communications
• Worked to support City Council's 2024 goals as referenced under the Legislative Branch
budget
• Presented Council with a balanced 2025 budget, which includes General Fund recurring
revenues exceeding recurring expenditures and an ending fund balance of at least 50%
of recurring expenditures
• Collaborated with federal and state legislators and lobbyists to further city interests
• Developed the 2025 State and Federal Legislative Agendas for Council consideration
• Developed a Continuity of Operations Plan (COOP) for Council consideration
2025 Goals
• Provide direction and oversight on staff's work toward accomplishing budget priorities in
public safety, pavement preservation, transportation and infrastructure, and economic
development
• Work to support the City Council's 2025 goals as referenced under the Legislative
Branch budget
• Present Council with a balanced 2026 budget that includes General Fund recurring
revenues exceeding recurring expenditures and an ending fund balance of at least 50%
of recurring expenditures
• Collaborate with federal and state legislators and lobbyists on behalf of the interests of
Spokane Valley
• Prepare the 2026 State and Federal Legislative Agendas for Council consideration
37
The Deputy City Manager works under the general direction of the City Manager and with the city's
management team to coordinate efforts toward the achievement of departmental and city government.
The Deputy City Manager participates in and makes suggestions to the City Manager in the formulation
of strategy and city policy involving organization, procedures and services. Duties also include advising
the City Manager in determining the needs of various departments, preparing and presenting services
for approval by the City Manager and City Council, and coordinating the implementation of approved
services. The Deputy City Manager performs operations oversight for contract administration, with a
primary focus on the city's Public Safety operations and the IT Division and oversees the Parks and
Recreation and Finance Departments through department directors for each of those departments.
Essential Services
• Works with the City Manager, department and division heads in planning, organizing,
coordinating and implementing services affecting assigned areas of responsibility
• Briefs the City Manager on issues of concern in the divisions anddepartments and functions in
assigned area of responsibility to ensure proper action
• Coordinates with Spokane Valley Police Chief on various operational issues to ensure Law
Enforcement services meet requirements of the Interlocal Agreement and expectations of City
Council and City Manager
• Coordinates with Spokane County representatives, including presiding District Court Judge,
Spokane County Prosecutor and others to address operational, budgetary and other ongoing
issues with Public Safety agreements
• Meets and corresponds with various citizens, professionals, businesses and other groups to
answer questions and secure their assistance in carrying out various services
• Coordinates the preparation of the annual budget for departments within assigned areas
• Reviews results of major studies and coordinates the preparation of reports and recommendations
• Attends Council meetings and reports on activities for which he is responsible as requested by
the City Manager; confers with officials of city, county, state and federal agencies regarding
plans and priorities for existing and planned services
• Demonstrates continuous effort to improve operations, decrease turnaround times, streamline
work processes and work cooperatively and jointly to provide quality seamless customer service
Contract Administration
Under the direction of the Deputy City Manager, Contract Administration works with contractors and
agencies to help ensure that the city government remains small and lean while delivering services
efficiently and effectively. This idea was incorporated early in the City of Spokane Valley's existence to
maintain the original concept of a "contract city" that is not focused on growing government but instead
utilizes the best possible options to provide services to citizens and businesses, whether that is the
private sector or other government agencies. Contract Administration regularly evaluates service
delivery, examining cost trends, performance and value compared to other liked -size cities.
Additionally, a primary focus is ensuring that local tax revenues generated from the City are invested in
the community and are not used to subsidize other jurisdictions. Contract Administration evaluates
current service deliverables based on current and anticipated demand while employing the best
38
business practices and sound fiscal policy to ensure that staffing levels match demand and all
efficiencies are incorporated while interacting with customers to answer questions and provide
information on contract services. Current contracts include:
Public Safety
Contract Administration is responsible under the Deputy City Manager for negotiating and administering
all public safety contracts, which total over 64% of the General Fund recurring expenditures budget. All
public safety contracts are provided by Spokane County. Contract Administration reviews cost
estimates, final cost reconciliations and performance measures. Periodically, Contract Administration
will review the contracts and re -negotiate the terms. Public Safety Service contracts administered
include:
■ Animal Control
■ Detention Services
■ District Court
■ Emergency
Management
Cable Television Franchise
■ Law Enforcement - Sheriff's N Pretrial Services
Community Oriented Policing 0 Prosecutor Services
Effort (SCOPE) and Spokane 0 Public Defender
Regional Emergency
Communications (SREC)
Cable television services that utilize the city's rights -of -way to run lines to connect to customers must
operate by authority of a city franchise. Contract Administration negotiates the terms of the franchise
agreements and administers the terms of the agreement, such as customer service standards, use of the
right-of-way and payment of the franchise fees and Public, Education, and Government (PEG) Funds.
Solid Waste
Contract Administration is an active participant on the negotiation and evaluation team for solid waste
disposal and collection, as well as the development of the City's Solid Waste Plan.
2024 Accomplishments
• Support the 2024 goals of the Legislative and Executive Branch
• Work with the City Manager and staff to develop the 2025 budget
• Work with City Council, City Manager, staff and Spokane Valley Police Department to implement
updated levels of service and staffing for Police
• Study and develop a plan for public safety campus
• Assist with new solid waste transfer, transport, and disposal services contract
2025 Goals
• Support the 2025 Goals of the Legislative and Executive Branch
• Work with City Manager and staff to develop the 2026 budget
• Work with City Council, City Manager, staff and Spokane Valley Police Department to implement
remaining staffing positions for updated levels of service for Police
• Assist with Parks Master Plan update
39
The Office of the City Attorney represents the city's legal interests, including oversight of claims
and litigation. The Office of the City Attorney is responsible for providing legal advice and
support to the City Council and city employees, as well as prosecuting and defending all civil
matters, including through the use of outside counsel.
Essential Services
• Negotiate and draft and/or review all contracts
• Negotiate and draft franchise agreements with utility providers
• Meet and negotiate with Spokane County on service contracts
• Meet and negotiate with other jurisdictions on a variety of matters, including interlocal
agreements
• Defend City in litigation and administrative hearings
• Represent City in code enforcement litigation and collections
• Advise on labor relations and employment law
• Advise on numerous miscellaneous issues of general governance on a daily basis
• Draft, or review and revise, ordinances, resolutions and policies as appropriate
• Draft legal memoranda on a full range of municipal issues
• Review and compile responses to public record requests when necessary
• Provide training to staff on legal issues with broad application, such as public records,
the Open Public Meeting Act, public disclosure rules, ethics, administrative and land -use
regulations, contracts and purchasing and ordinance drafting
• Attend all City Council and Planning Commission meetings
• Review and advise on all real property transfers (easements, deeds, acquisitions, etc.)
• Participate in the Governance Manual Committee
• Maintain office and document organization necessary to successfully complete all tasks
• Provide guidance to staff on solid waste issues
2024 Accomplishments
• Provided a full range of legal services to the City and all departments
• Drafted ordinances and resolutions for Council's consideration and adoption
• Provided updates to the City Manager, Council and staff on legal matters impacting the
City, such as opioid class action settlements, U.S. Supreme Court decisions impacting
anti -camping ordinances, public defender caseload standards, etc.
• Assisted City Council and departments in analyzing existing processes and developing
new processes for legal compliance. For example, among other things, the City Attorney
Office:
o Assisted in updating form contracts used by the Public Works Division for
multiple
types of Public Works projects
o Assisted Council to develop conduct standards for Councilmembers and a
process
to enforce violations thereof
o Revised existing administrative policies and procedures as appropriate
40
• Provided continuous and ongoing legal support to departments and to the City Council to
develop, adopt, revise and enforce city code provisions and regulations
• Provided ongoing legal advice regarding compliance with the Washington Public
Records Act and assisted with responding to several public records requests throughout
the year, including reviewing thousands of records to assess and complete necessary
redactions
• Provided legal support for the continued development and implementation of the city's
homelessness services program
• Represented the City in hearings before the City Hearing Examiner regarding land use
and code enforcement decisions
• Provided constant support for code enforcement in requiring non -compliant properties to
adhere to the city code
• Worked with SVPD and code enforcement to develop a strategy to combat human
trafficking by enforcing the city code against landowners who lease commercial property
to illicit massage businesses
• Obtained dismissal of a WISHA violation against the City associated with the
construction of right-of-way improvements
• Managed, monitored and assigned outside legal counsel to represent the City in pending
litigation, including but not limited to the litigation to recover damages for defects in the
construction of City Hall
• Negotiated and drafted several utility franchise agreements with utility providers
• Provided extensive and ongoing legal advice critical to completing transportation
infrastructure projects, including but limited to the Pines Grade Separation Project using
RAISE funds administered by the Federal Railroad Administration
• Assisted departments in identifying and purchasing properties having long-term strategic
benefits for the City
• Advised the City on risk and legal liability mitigation/avoidance
• Assisted in negotiating the city's contract for solid waste disposal services
2025 Goals
• Continue to provide the City with a full range of legal services consistent with the City
Attorney Office business plan, including but in no way limited to:
o Provide legal advice to Council, City Manager and all city departments
o Update Council, City Manager and staff on legal matters of city interest
o Develop processes and/or revise existing processes to attain and maintain legal
compliance
o Draft and review ordinances and resolutions for Council consideration
o Coordinate, monitor and facilitate outside counsel representing the City in
litigation
o Risk mitigation
o Code enforcement
• Develop updates to the city's sign regulations for Council consideration and approval
• Assist the City to develop and implement measures to enhance public safety
• Provide continued legal support to facilitate the completion of the Pines Grade
Separation Project
• Assist the city's efforts to update the Comprehensive Plan
• Negotiate franchise agreements with those water purveyors currently operating within
the City without a franchise agreement and present the same to the Council for
consideration and adoption
41
The Finance Department provides financial management services for all city departments.
Responsibilities include accounting and financial reporting, payroll, accounts payable,
purchasing, budgeting and financial planning, treasury and investments. The department is also
responsible for generating and analyzing financial data related to the city's operations. Finance
is responsible for the administration, coordination, supervision and control of the city's financial
activities engaged in by the City. These functions are performed through a combination of
interrelated activities including financial management, general accounting and information
technology. The department prepares Finance Activity Reports and the Annual Comprehensive
Financial Report (ACFR), which is subject to an annual audit by the Washington State Auditor's
Office.
Essential Services
Financial management responsibilities include:
• Budget development and monitoring
• Preparation of periodic budget amendments
• Treasury control and management of the city's cash and investment portfolio
• Debt financing and management
• Collaboration with Economic Development, Public Works and Parks staff on financing
options for capital projects
General accounting responsibilities include:
• Internal and external financial reporting including preparation of the Annual Financial
Report
• Coordination with the Washington State Auditor's Office for the city's annual audit which
on average represents approximately 800 auditor hours each year
• General ledger accounting
• Cash receipting including preparation of daily deposits for city departments
• Tracking and receipting telephone utility tax payments
• Tracking and receipting quarterly gambling tax payments
• Processing payroll and accounts payable for 118.25 full-time equivalent employees as
well as seasonal and temporary employees
• Process approximately 4,000 accounts payable checks
• Project accounting, including grant accounting and processing reimbursement requests
• Advertise and call for applications for grants
• Advertise and call for applications for lodging tax grants
2024 Accomplishments
• Completed the implementation of the Financial Modules in the Enterprise ERP financial
system
• Maintained a consistent level of service in payroll, accounts payable, budget development
and periodic and annual financial report preparation and information technology services
42
• Continued to provide adequate training opportunities to allow staff members to remain
current with changes in pronouncements by the Governmental Accounting Standards
Board (GASB)
• Completed the 2023 Annual Financial Report by May 29, 2024, and received a "clean
audit opinion" from the Washington State Auditor's Office
• Continued to work with Community and Public Works to evaluate available funding for
capital projects as well as the city's pavement management program
• Worked with other city departments to support the implementation of the city's Housing
and Homeless programs
2025 Goals
• Complete the implementation of the Payroll and HR Modules of the Enterprise ERP
financial system
• Maintain a consistent level of service in payroll, accounts payable, budget development,
periodic and annual financial report preparation and information technology services
• Continue to provide adequate training opportunities to allow staff members to remain
current with changes in pronouncements by the Governmental Accounting Standards
Board (GASB)
• Complete the 2024 Annual Financial Report by May 30, 2025, and receive a "clean audit
opinion" from the Washington State Auditor's Office
• Continue to work with Community and Public Works to evaluate available funding for
capital projects as well as the city's pavement management program
• Continue to work with other city departments to support the implementation of the city's
Housing and Homeless programs
43
The City Services Department advances City Council goals and priorities by advancing the city,
state and federal legislative initiatives, collaborating with community stakeholders, sharing
information about services and programs and administering key city services.
Essential Services
Administration
• Assists in the development and implementation of city goals, work plans, and
performance measures
Legislative Services
• In concert with City Council priorities, leads the city's effort to advance the city, state and
federal legislative initiatives and priorities
• Monitors and analyzes regional, state and federal legislation, ordinances and policy
changes
• Establishes and oversees the implementation of programs that support or advance
economic development, transportation initiatives, community -based services or other city
priorities
Communications and Community Involvement
• Serves as a liaison to various civic and/or governmental organizations and committees,
taskforces, boards and commissions; confers regularly with other municipalities,
chamber of commerce, authorities and commissions
• Provide regular, timely, clear and accurate information to the community
• Provide opportunities where community members can get involved, share their thoughts
and inform city decision -making
Housing and Homelessness
• Provides first point of contact for residents seeking information or assistance with issues
related to housing and homelessness
• Oversees the development and management of contracts with service providers for
homeless outreach and other services
• Advance the city's priorities in regional collaborative efforts focused on housing and
homelessness
• Serves as the liaison for the city's Homeless and Housing Task Force
Real Estate and City Facilities
• Conducts studies to determine the best use of assets and develops plans to enhance
the use of city property
• Coordinates and oversees the acquisition of various properties that advance city council
goals and/or support programs
• Oversees the planning of new facilities and expansion, renovation and maintenance of
existing facilities
44
2024 Accomplishments
• Managed and implemented a Homeless and Housing Program
• Participated in key regional homeless and housing committees
• Coordinated the Spokane Valley Homeless and Housing Task Force meetings
• Developed and assisted with the implementation of the city's state and federal
legislative agenda
• Continued to establish strong relationships with regional stakeholders to advance
city priorities and goals
• Provided regular, timely, clear and accurate information to the community
• Increased regular city communications with the addition of a weekly enewsletter
and Nextdoor page
• Created easy -to -use city -branded communications templates for staff to share unified
messaging
2025 Goals
• Continue to manage and implement a Homeless and Housing Program
• Continue to participate in key regional homeless and housing committees
• Coordinate the Spokane Valley Homeless and Housing Task Force meetings
• Develop and assist with the implementation of the city's state and federal legislative
agenda
• Finalize a Strategic City Communications Plan
• Provide regular, timely, clear and accurate information to the community
• Engage community members and provide opportunities to get involved, share their
thoughts and inform city decision -making
• Fully implement the communications guidelines so all city communications are unified,
creative, professional and recognizable
45
The City Services Administrator provides management and oversight of the city's Facilities
Division, which is responsible for the overall operations and maintenance of the City Hall facility,
the SVPD Police Precinct building, CenterPlace Regional Events Center and the Street
Maintenance Shop, as well as any other city facilities that are acquired. The Facilities Division is
responsible for grounds maintenance, janitorial services, lighting and maintenance of the HVAC
and other building systems.
Essential Services
• Manages the maintenance and development of city facilities, including the Precinct
Building, which houses the Spokane Valley Police Department, District Court courtroom
and ticket counter
• Implements facility operational changes
• Oversee service contracts including janitorial, groundkeeping, snow removal
• Plan maintenance and emergency work, perform routine safety inspections and ensure
facilities are well -maintained
• Ensure facilities comply with state regulations, health and security standards, and
energy efficiency requirements
• Ensure the safety and functionality of all facilities, including fire safety, elevators,
and security monitoring
• Oversee facility renovations and upgrades
2024 Accomplishments
• Coordinated all maintenance, repairs and capital replacement activities for all city -owned
facilities
• Continued to assist with City Hall repairs
• Coordinate maintenance and operation of new city facilities
• Began the implementation of the Clean Building requirements
• Pursued grant opportunities to address Clean Building requirements
• Addressed maintenance requests for all City facilities timely and efficiently
• Managed snow plowing, janitorial, landscaping and other miscellaneous contracts
2025 Goals
• Continue to coordinate all maintenance, repairs and capital replacement activities for all
city -owned facilities
• Continue to assist with City Hall repairs
• Continue to pursue grant opportunities to address clean building requirements
• Develop an Operation and Maintenance Program for CenterPlace, City Hal, and the SVPD
Precinct
• Continue to implement the Clean Building requirements
• Continue to address maintenance requests for all city facilities timely and efficiently
• Continue to manage snow plowing, janitorial, landscaping and other miscellaneous
contracts
46
The city's Information Technology Division seeks to provide and support technology to best
serve internal and external IT users. The IT Division is responsible for the design, maintenance
and support of the city's data network, and maintains all primary computer applications,
including the financial management and permitting systems.
Essential Services
• Design, support and maintenance of city's data and voice network
• Manage, procure and support cellular phones and mobile devices
• Research, order, deliver, repair and maintain all desktop, tablet, laptop
and peripheral equipment
• Maintain and support primary computer applications
• Provide technical support of open public meetings, including the operation of live video
conferencing applications and work with vendors involved with broadcast production of
City Council meetings
• Secure and maintain the city's data and voice network and related equipment to allow
staff to provide services to the public
• Ensure public meetings are presented online in real-time
• Assist with cameras and security systems
• Ensure network security
• Fulfill public records
• Provide tech solutions to allow staff and City to provide services more effectively
and efficiently
2024 Accomplishments
• Deploy and support work order management software for the signal shop, facilities
maintenance and IT
• Maintain cybersecurity training program for city staff
• Continue with the assistance of financial software replacement
• Aid in the migration to a new Human Capital Management solution
• Manage network infrastructure to ensure minimum downtime for computer systems and
phones
• Develop 24/7 cybersecurity monitoring solution by selecting the best partner for
coverage after-hours
2025 Goals
• Manage cybersecurity training program for city staff
• Assist in onboarding of Human Capital Management solution
• Provide software application support to staff
• Maintain network infrastructure to minimize downtime for computer systems and phones
• Work through hardware replacement efficiently to ensure minimal downtime for staff
• Collaborate with staff to provide effective solutions while meeting budget goals
47
The Human Resources (HR) Department is responsible for providing personnel consultation and
employee services to the management of the City of Spokane Valley and its employees,
supporting a motivated workforce to deliver quality services to the community. HR provides
services in compensation, benefits, training and organizational development, staffing, employee
relations, and communications, as well as risk management services.
Essential Services
■ Employee recruitment
■ Labor relations
■ Risk management
■ ADA coordination and consultation
■ Employee training
■ Employee law compliance
■ Compensation administration
■ Policy development and administration
■ Employee Wellness Program
■ Performance management
■ Benefit administration
■ Employee onboarding
■ Title VI coordination and response
Human Resources is a key partner with city departments to ensure the organization has the
talent to reach its many goals. With the support of the Wellness Committee, the City continues
to achieve the WellCity Award by developing a qualified Wellness Program, which is anticipated
to reduce employee healthcare expenses by more than $35,000 per year.
The Human Resources office also provides Risk Management services to the City in the
identification, assessment and prioritization of risks followed by coordinated and economical
application of resources to minimize, monitor and control the probability and/or impact of such
risks. Further, the Human Resources Manager functions as the Americans with Disabilities Act
(ADA) coordinator, guiding the city's efforts to promote access to its citizens. As the city's
designated contact for persons requesting accommodation, the Human Resource Manager
works with the public to provide reasonable access to city services.
Human Resources prepares the City for the many changes in the external business
environment, including increased governmental mandates and legislation, recruitment needs as
the pool of skilled workers decreases, the increasing cost of labor and changing workforce
demographics.
48
2024 Accomplishments
• Successfully negotiated a successor labor agreement to be implemented in 2025
• Implemented innovative methods to recruit vacancies in the City
• Implement a new Human Resource Management System to replace current payroll
software
• Supported employee wellness by attaining the AWC WeIlCity Award for 2024
• Audited the City Fleet Policy to include the revaluation of city vehicles
• Continued to enhance the Human Resources information on the city's website
2025 Goals
• Implement personnel changes related to 2024 collective bargaining
• Provide citywide anti -harassment training to employees
• Deploy the new personnel/payroll system and resolve issues as needed
• Continue to implement systems/policies that enhance employee security within city
facilities
• Attain the AWC WeIlCity Award for 2025
• Reassess city fleet valuation for Washington Cities Insurance Authority coverage
49
Public safety is the highest priority for the Spokane Valley City Council. The City meets its
obligations to provide superior public safety for its citizens through contracts with Spokane
County. Contract Administration is responsible for negotiating and administering all public
safety contracts under the supervision and guidance of the Deputy City Manager. Contract
Administration reviews cost estimates, final cost reconciliations and performance measures.
Periodically, Contract Administration will review the contracts and re -negotiate the terms.
Public Safety Service Contracts Administered Include:
• Animal Control
• Detention Services
• District Court
• Emergency Management
• Law Enforcement
• Sheriff's Community Oriented Policing Effort (SCOPE)
• Spokane Regional Emergency Communications (SREC)
• Pretrial Services
• Prosecutor Services
• Public Defender
In 2025, public safety services will account for 64% of the city's recurring expenditures. The
majority of public safety funding is directed to Law Enforcement services. Given the amount of
funding directed towards public safety and particularly law enforcement, details regarding
services are important to include in the budget to provide information regarding the Spokane
Valley Police Department's structure, the costs for various service units and the performance
received. Details of the law enforcement services provided under the interlocal agreement are
included on the following pages.
50
Table 1. Spokane Valley Police Department Staffing (pursuant to
Interlocal Agreement)
2021
2022
2023
2024
2025
Change +/-
Dedicated
Administrative
3
3
3
3
3
Patrol
61
61
61
61
66
+5
Traffic
7
7
7
7
8
+1
Community Services
1
1
1
1
1
Behaviorial Health'
2
2
2
2
2
Homeless Services
0
1
1
1
2
+1
Domestic Violence
1
1
1
1
1
School Resource Officer
4
4
4
4
4
SVIU (Property and Drug Investigations)
12
12
12
12
15
+3
Total Dedicated
91
92
92
92
102
Shared (Split with County)
Investigations
3
3
3
3
4
+1
Major Crimes
7
9
9
9
9
Sex Crimes
8
8
8
8
8
Investigative Task Force
1
1
1
1
1
Regional Intelligence Group
1
1
1
2
2
Joint Terrorism Task Force
1
1
1
1
1
Safe Streets (Drugs and Gangs)
5
5
5
5
5
Emergency Operations Team
2
2
2
2
2
Administration (Technical and PIO)
2
2
2
2
2
Professional Standards
1
1
1
1
2
+1
Training
4
4
4
4
4
Total Shared
35
37
37
38
1 40
1. Both BHU FTE are grant -funded but only one has been approved as a permenant position.
Note: Ten new positions have been tentatively placed in positions subject to Council approval.
M
Table 2. City Costs by Spokane Valley Police Department Service Unit
Service Unit
2025
%
Dedicated
Patrol
$ 14,212,749
44.5%
SV Investigative Unit
$ 2,990,062
9.4%
Traffic
$ 1,842,264
5.8%
Valley Command Staff
$ 1,374,364
4.3%
K-9
$ 782,551
2.5%
School Resource Officers
$ 811,410
2.5%
Domestic Violence
$ 385,475
1.2%
Community Services
$ 239,310
0.7%
Subtotal
$ 22,638,184
70.9%
Shared
Investigations
$ 2,952,006
9.2%
Property Drugs (Safe Streets)
$ 1,060,074
3.3%
Regional Intelligence Group
$ 942,523
3.0%
Emergency Operations Team
$ 204,534
0.6%
Subtotal
$ 5,159,137
16.2%
Special Units
SWAT
$ 294,422
0.9%
Tactical Team
$ 31,519
0.1%
Helicopter
$ 95,756
0.3%
Explosives Disposal
$ 108,336
0.3%
Subtotal
$ 530,032
1.7%
Support
Dispatch
$ 1,403,286
4.4%
Records
$ 848,526
2.7%
Forensics
$ 607,050
1.9%
SCOPE
$ 208,984
0.7%
Property Room
$ 422,266
1.3%
CAD/RIVIS Matinenance
$ 90,269
0.3%
Reservists
$ 10,704
0.0%
Subtotal
$ 3,591,085
11.3%
Total
$ 31,918,439
100.0 / 11
- Training, PIO and Fleet costs are included in units above.
Separately Budgeted Law Enforcement Costs
Vehicles
$ 910,000
Ten New Officers
$ 2,325,032
52
Table 3. Workload indicators and Performance Measures (pursuant to Interlocal
Agreement)
2019
2020
2021
2022
Average
Workload indicators
Citizen Calls for Service
48,296
46,287
51,038
51,193
49,204
Calls with Deputy Response
30,434
29,563
28,940
29,217
29,539
Deputy -Initiated Incidents
19,116
15,156
11,133
12,935
14,585
Incidents Requiring Documentation
12,390
10,992
10,511
11,885
11,445
Total Deputy Involved Incidents
49,550
44,719
40,073
42,152
44,124
Traffic Stops
10,947
7,878
5,658
5,791
7,569
Arrests
2,717
2,362
1,841
2,303
2,306
Collisions Responded To
1,780
1,468
1,771
1,767
1,697
Traffic Infractions
3,434
2,192
2,559
2,866
2,763
Traffic Stops with Criminal Charges
2,068
1,856
1,391
1,609
1,731
Property Crimes
6,527
6,520
6,180
6,589
6,454
Person Crimes
1,415
1,481
1,239
1,371
1,377
Cases Investigated
756
2,095
2,096
2,383
1,833
Charges Filed
483
1,507
412
735
784
Cases Reviewed
4,234
6,992
6,107
6,321
5,914
Performance Measures
Collisions Response Rate
62%
62%
59%
57%
60%
Collisions Per 1,000 population
28.49
27.93
27.52
26.85
27.70
Property Crimes Per 1,000
64.66
63.32
59.14
61.52
62.16
Person Crimes Per 1,000
14.02
14.38
11.86
12.80
13.26
$ Value of Recovered Items
$100,923
$243,334
$1,275,416
$ 447,728
$ 516,850
% of reviewed cases investigated (Property)
18%
30%
34%
38% 1
30%
Citizen Complaints/1,000Incidents *
0.49
0.13
0.33
0.40
0.34
% of Complaints Sustained
8.33%
16.60%
29.00%
25.00%
19.73%
% Use of Force Within Policy
99.50%
100%
100%
100%
100%
Avg. Response Time Priority 1
0:05:11
0:04:51
0:09:55
0:06:39
Avg. Response Time Priority 2
0:17:07
0:23:24
0:28:45
0:23:05
Avg. Response Time Priority 3
0:38:48
0:48:16
0:55:33
0:47:32
% of Incidents Deputy -Initiated
39%
34%
28%
31%
33%
Average Day/Night Platoon Staffing
6.13
6.30
6.22
Average Powershift Platoon Staffing
1.61
0.92
1.27
53
The Building and Code Enforcement Division is responsible for implementing and enforcing the
city and state building codes, as well as city development and property regulations. The division
is divided into two sections, the Building Section and the Code Enforcement Section.
Building
The purpose of building codes, as adopted by the State and the City of Spokane Valley, is to
promote the health, safety and welfare of the occupants or users of the building and structures
and the public by requiring minimum performance standards for structural strength, exit
systems, stability, sanitation, light, ventilation, energy conservation and fire safety through the
following codes.
• International Building Code
• International Residential Code
• International Mechanical Code
• International Fuel Gas Code
• Uniform Plumbing Code
• International Fire Code
• International Existing Building Code
• International Wildland Urban Interface Code
• ICC A117.1 Standard for Accessible and Usable Buildings and Facilities
• Washington State Energy Code
Implementation of these regulations through plan review and inspection of building construction
projects assures that citizens can correctly assume that the buildings and structures in which
they occupy are safe.
Essential Services
• Commercial construction plan review
• Residential construction plan review
• Accessibility (handicap) plan review
• Commercial and residential construction inspection
• Permit intake, processing and issuance
• Permit coordination
Code Enforcement
The Code Enforcement Section is responsible for enforcing city codes related to private
properties. This work includes investigating cases and conditions regarding junk vehicles,
garbage, unsafe structures, various zoning violations, traffic safety hazards and sign code
violations while maintaining a proactive enforcement model as directed by the administration.
Code Enforcement personnel work with residents and business owners, helping to maintain
both residential and commercial properties in a safe and clean condition. Work regularly
54
requires coordination with law enforcement and fire prevention personnel to mitigate life and fire
safety hazards as well as working with the Spokane Regional Health Department and Housing
and Homeless Coordinator staff on issues related to homeless individuals, senior citizens and
families in distress. In addition, Code Enforcement acts as a community resource directing
citizens to other service agencies for assistance as appropriate.
2024 Accomplishments
• Continued high level of Permit Center customer service to permittees and other
agencies
• Provided final recommendation regarding replacement of the current permitting and
code enforcement software
• Continued to improve the Code Enforcement program and public outreach/education
• Initiated partnership with regional permitting agencies towards the creation of local/in-
house training programs for code professionals
• Coordinated several local in -person educational training for code staff
• Continued to implement additional mini -training presentations by staff for staff to support
mutual understanding of various division's processes
2025 Goals
• Work with City Clerk staff to determine a process for scanning commercial address files
and cataloging archived documents
• Enhance customer support/self-help guides available via the online permit portal
• Build on successful coordination efforts with local code officials to further improve
consistency in code enforcement throughout the region
• Continue collaboration with police, fire, homeless and housing, and other agencies to
address nuisance properties holistically
• Develop a method to better track and report data related to staff time dedicated to
reinspection, rereview and reinvestigation of cases
55
The Public Works Department is comprised of three divisions, including the Administration
Division, Engineering Division and Streets Maintenance Division. Additionally, the Public Works
Department includes the Surface and Stormwater Utility Management and Solid Waste Program
Management.
The Administration Division is responsible for the management and direction of the Public
Works Department within the City of Spokane Valley. In addition to managing the three
operational divisions, the Administration Division is responsible for setting department goals,
objectives, and policies.
• 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
Continue regional coordination of operations and maintenance with other local, regional
and state entities
Continue the process of evaluating and developing an Asset Management Program for
the city's various utilities
Coordinate a comprehensive review of city contracting codes and policies with the City
Attorney's Office
56
The Public Works Department is comprised of three divisions, including the Administration
Division, Engineering Division and Streets Maintenance Division. Additionally, the Public Works
Department includes the Surface and Stormwater Utility Management and Solid Waste Program
Management.
The Engineering Division is comprised of four sections, including the Capital Improvement
Program, Development Engineering, Traffic Management and Operations and Utilities.
The Capital Improvement Program Section (CIP) plans, designs and constructs new facilities
and maintains, preserves and reconstructs existing facilities owned by the City of Spokane
Valley. These projects include roads, bridges, trails and civic and community buildings. This
requires careful prioritized long-range planning, acquisition and management of state and
federal grant funding, coordination with stakeholder groups and proficient project management.
Essential Services
• Prioritize and coordinate submittal of grant requests for federal and state funding
sources
• Implement the Pavement Management Program
• Develop the annual Six -Year Transportation Improvement Program (TIP) and the update
of the current year TIP
• Manage Capital Projects in accordance with city, state, and federal requirements
• Coordinate with local utility companies
• Administer the bid and award process
• Provide construction administration, including inspection, documents and contract
management for projects
• Ensure proper project closeout
• Ensure compliance with grant agency requirements
• Coordinate with Spokane Regional Transportation Council (SRTC) and other local,
regional and state jurisdictions on the metropolitan transportation plan, regional
transportation policies and projects
• Collaborate with other city departments and divisions, such as Street Maintenance,
Stormwater, Traffic, Parks, Development Engineering and Economic Development
57
The Development Engineering Section (DE) ensures that land actions and commercial building
site permits comply with adopted codes and standards for private infrastructure development
through plan review and construction inspections. Development Engineering periodically
updates the city's development code and design standards pertaining to construction activities,
ensuring adherence to federal and state requirements, as well as the city's adopted
Comprehensive Plan. As the City does not have surveyors, a surveying consultant reviews all
surveying information provided in plats, binding site plans (BSPs), easements and right-of-way
dedications to ensure accuracy and compliance with state law.
■ Provide engineering plan reviews in association with land use actions, property development
and building permits
■ Identify, develop and institute city code amendments as regulatory guidelines change
■ Identify, develop and institute city design standard changes as regulatory standards change
• Provide construction oversight for various development and capital projects
■ Review, issue and monitor grading permits
■ Review, issue and monitor right-of-way permits
■ Provide right-of-way inspections for various development and capital projects
The Traffic Engineering Section (TE) provides traffic engineering services for safe and efficient
multi -faceted transportation systems throughout the City. Traffic Engineering oversees the
operation of traffic signals, the installation and maintenance of roadway signs and roadway
channelization (striping). Traffic Engineering is also responsible for transportation planning and
design in support of the CIP, private development projects and regional transportation efforts.
Essential Services
■ Optimize and coordinate traffic signal installation, maintenance and operation
■ Oversee, monitor and develop mitigation measures for traffic congestion citywide
■ Identify and schedule the collection of annual traffic data for the city's principal roadway
network
■ Prepare traffic control, signal, signing and channelization plans and specifications in
cooperation with capital projects
■ Scope and review traffic studies for private development that utilizes the services of the
city's street network
■ Identify projects that mitigate transportation impacts or correct deficiencies caused by the
increased traffic volumes associated with new development
■ Identify capital improvement projects that improve the transportation system throughout the
City
■ Develop Transportation Management Plans and studies that identify school zone safety,
pedestrian and bike facilities
■ Assist the DE and CIP sections in preparing grant applications for various projects that
impact the city's transportation network
58
■ Monitor motorized and non -motorized crashes to address safety concerns on the citywide
street network
■ Review Traffic Control Plans for compliance with the Manual on Uniform Traffic Control
Devices Handbook (MUTCD)
■ Provide review of Traffic Control Plans and permits for oversized loads, special events and
transportation network access control
■ Partner with the Washington State Department of Transportation (WSDOT), the Spokane
Regional Transportation Council (SRTC), Spokane County and neighboring jurisdictions to
coordinate regional transportation needs
■ Coordinate with Spokane Regional Transportation Management Center (SRTMC) on
transportation management within the City and region
■ Implement, monitor and maintain the City's Intelligent Transportation Systems (ITS) and
Traffic Operations Center
2024 Accomplishments
• Implemented approved capital projects
• Administered state and federal funds received for capital projects
• Successfully acquired grant funds for many capital projects
• Began utility relocation efforts for the Pines Road Grade Separation Project
• Advanced the preliminary engineering phase of the Sullivan/Trent Interchange Project,
including alternative selection
• Pursued opportunities to fund the construction of the Sullivan/Trent Interchange Project
• Continued to coordinate regional transportation issues with SRTC, WSDOT and other
agencies
• Continued implementation of the enhanced Underground Injection Control (UIC) and
National Pollution Discharge Elimination System (NPDES) programs
• Continued coordination of the update of the Solid Waste Management Plan with the
Technical Advisory Group
• Processed record number of engineering permits and land use applications in a
professional and timely manner and ensured consistency with city codes
r�eTen. ?
• Implement approved capital projects
• Administer state and federal funds received for capital projects
• Prepare and apply for grant applications for capital projects
• Begin the construction phase of the Pines Road Grade Separation Project
• Pursue opportunities to fund the construction of the Sullivan/Trent Interchange Project
• Continue to coordinate regional transportation issues with SRTC, WSDOT and other
agencies
• Evaluate the potential to implement traffic impact fees citywide
• Finalize the update of the Solid Waste Management Plan, including review by
the Department of Ecology
• Process engineering permits and land use applications in a professional and timely
manner and ensure consistency with city codes
• Continue implementing Automated Traffic Signal Performance Measures (ATSPMs)
across the traffic signal system network
F1.1
The Public Works Department is comprised of three divisions, including the Administration
Division, Engineering Division and Streets Maintenance Division. Additionally, the Public Works
Department includes the Surface and Stormwater Utility Management and Solid Waste Program
Management.
The Street Maintenance Division is comprised of five sections, including Street System
Maintenance, Winter Roadway Operations, Traffic Control System Maintenance, Bridge
Maintenance and Fleet Management Program. The division provides responsive maintenance
and repairs for approximately 461 centerline miles of city streets, accounts for the efficient and
safe movement of both motorized and non -motorized vehicles, as well as pedestrians within the
limits of the City, and coordinates convenient interconnect to the regional transportation system.
Maintenance work includes snow and ice control, street pavement repairs, traffic signals and
signs, landscaping and vegetation control, and many other street maintenance and repair
activities.
The Street Maintenance Division provides responsive maintenance and repairs for
approximately 461 center line miles of city streets. Most street maintenance services provided
are contracted services, under the oversight of city staff. Street and stormwater maintenance
and repair account for over three million dollars annually to provide asphalt patching, crack
sealing, gravel shoulder repairs, curb and sidewalk repairs, gravel road grading and stormwater
repairs.
The street sweeping contract provides routine monthly maintenance along with a dedicated full
spring sweep and partial fall sweep, performed in conjunction with the stormwater management
program. The contract for storm drain cleaning is responsible for cleaning drywells, catch
basins, culverts, swale inlets and bridge drains.
The City contracts for services that provide litter and trash control on arterial streets, weed
control and trash clean up as requested, mowing, and maintaining all city dry land grass and
snow removal from sidewalks on city -owned bridges and along critical roadways. Additionally,
the City contracts for roadway landscaping services to maintain all city -owned rights -of -way and
provide weed control on all major arterials including sidewalks.
• Monitor the city's street system network for immediate and ongoing repair and
maintenance issues
• Provide Public Works emergency response to assist with windstorm and natural disaster
debris and hazardous spills
911
• Provide road repair activities including pothole repair, crack sealing and pavement
surface management
• Coordinate and monitor street sweeping and storm drain cleaning activities
• Coordinate and monitor right-of-way landscape maintenance and litter control
During the winter months, the Street Maintenance Division provides winter roadway operations
using city forces and equipment, as well as contracted equipment and labor. The City maintains
a fleet of snowplows, sanding trucks and liquid deicer trucks, which are available at moment's
notice when winter storms appear. The city -owned snowplows are responsible for clearing of
the Priority 1 and 2 roads, along with selected residential hillsides. In addition to city staff, the
City contracts with outside labor forces to use city equipment to maintain 24-hour a day service.
On those many occasions where residential plowing is necessary, the City contracts for road
grader and operator services, as traditional snowplows are ineffective on residential roads.
Essential Services
• Monitor winter weather events to assist in planning winter roadway operations
• Provide round-the-clock maintenance
• Apply deicer to bridges and intersections as winter temperatures dictate
• Remove snow and ice from arterial roadways continually during winter events
• Provide sidewalk snow removal, ice control, and storm inlet maintenance
• Organize and monitor contractors assigned to winter snow removal
Traffic control system maintenance includes ongoing planning, preventative maintenance and
emergency repairs of the city's traffic management systems. The system includes a citywide
Intelligent Traffic System (ITS), including nearly 80 signalized intersections, 20 miles of fiber
optic cabling, traffic control cameras and all associated computer and software components.
Additionally, the traffic control system includes roadway markings, streetlight systems,
enhanced pedestrian crossing systems, school zone beacons and over 25,000 street signs.
Essential Services
• Provide 24-hour standby and emergency repair
• Conduct routine, including weekly, monthly and annual system assessments
• Provide coordination with school districts for school zone beacons
• Provide traffic control system inspection for ITS and other capital projects
• Monitor, evaluate and coordinate the integrated traffic control system with the Spokane
Regional Transportation Management Center (SRTMC)
• Coordinate the city's major arterial traffic control systems for maintaining efficient traffic
movements
61
The City of Spokane Valley's Bridge Maintenance Program combines cost effective actions and
strategies to maximize the useful life of the Valley's bridges. There are two types of
maintenance; normal annual maintenance and maintenance work that is noted during bridge
inspections. The objective of the program is to ensure public safety through inspection,
maintenance, rehabilitation and replacement of the 13 city -owned bridges. Additionally, the City
provides safety inspections on two bridges owned by the Union Pacific Railroad and one owned
by Burlington Northern Railroad.
• Conduct required bridge inspections and reporting
• Develop maintenance and repair programs for individual bridges
• Assist city maintenance staff and contracted workforces in necessary bridge
maintenance efforts
• Develop and manage bridge load ratings and guidelines for all city bridges
• Develop, monitor and maintain a bridge capital project program
• Conduct bridge repairs and capital bridge projects
The Fleet Management Program provides comprehensive efforts in maintaining and managing
the city's vehicle, snowplow and construction equipment fleet. The main purpose of the program
is to oversee the city's fleet to maintain an efficient and safe fleet for staff, in compliance with
vehicle laws and regulations.
• Monitor and maintain the city vehicle fleet in its entirety
• Maintain an inventory of all city -owned vehicles, snowplows and construction equipment
• Develop an overall fleet assessment and replacement plan to keep the fleet safe and
reliable
• Plan and conduct fleet diagnostic services and preventative maintenance
• Respond to emergency, real-time, repair services
• Provide research and recommendations for asset replacement, following the identified
plan or as necessary in emergencies
62
2024 Accomplishments
• Monitored Automated Traffic Signal Performance Measures (ASTMs) for Argonne Road,
Pines Road and Sullivan Road corridors
• Completed Local Streets Program annual construction using pavement reconstruction
and surface treatments
• Continued annual roadway maintenance and repair projects, including resurfacing
several local and collector streets
• Continued winter roadway operations, including full -city plows during significant snow
events
• Continued identifying funding opportunities for the entire Pavement Management
Program
• Worked with other departments to develop a citywide, comprehensive Asset
Management Program that will include transportation maintenance and operations
facilities
• Coordinated the development of a city -provided Traffic Signal Maintenance Shop due to
the decrease in county -provided signal maintenance services
• Developed a new Spokane County Interlocal Agreement for reciprocal road and traffic
maintenance and miscellaneous services
• Reviewed and developed a new Interlocal Agreement with the Washington State
Department of Transportation (WSDOT) for signal, luminaire, and intelligent
transportation system maintenance and operations
• Continue ongoing roadway and bridge maintenance and repairs
• Implement ATSPMs across a wider range of the signal network using existing software
• Continue annual roadway maintenance and repair efforts
• Continue winter operations
• Continue seeking funding opportunities for the entire Pavement Management Program
• Work with other departments in developing a citywide, comprehensive Asset
Management Program, which will include transportation maintenance and operations
facilities
Ace
The Public Works Department Utilities Section oversees the city's Surface and Stormwater Utility,
manages the city's contracts for solid waste collection and disposal, oversees the city's floodplain
management services and coordinates other utility issues on behalf of the City. The city's Surface
and Stormwater Utility manages the city's efforts to collect, treat, store and discharge stormwater
while managing the risks to public safety, health and property from flooding and erosion.
The Utilities Section also monitors and implements the Clean Water Act requirements for
stormwater discharges, including the implementation of the city's National Pollutant Discharge
Elimination System (NPSES) permit, Underground Injection Control (UIC) rules and monitoring
regulations for discharges in Aquifer Protection Areas and Total Maximum Daily Load (TMDL)
requirements for the Spokane River, The Utilities Section provides required annual reporting to
the Washington State Department of Ecology.
Finally, the Utilities Section is responsible for administering the National Flood Insurance
Program (NFIP) within the City as required by the Federal Emergency Management Agency
(FEMA). As part of these efforts, staff enforces local floodplain ordinances, assists homeowners
and developers, and works with FEMA on determining local flood elevations.
• Provide inventory, inspection and investigations for all city stormwater facilities
• Provide Geographic Information System (GIS) mapping related to stormwater facilities,
both public and private, throughout the City
• Maintain the city's compliance with all environmental and utility laws, codes and
regulations
• Provide floodplain management services on behalf of the City
• Provide floodplain management services to other agencies and private entities
• Assist in the planning, design and construction of capital improvements throughout the
City, focusing on project utility requirements
• Manage city street sweeping planning and operations
• Manage the operations and maintenance of all city storm drainage structures
• Represent the City in Stormwater Public Education and Outreach efforts
• Represent the City in regional solid waste and recycling efforts
• Provide management, implementation and oversight of the city's
Solid Waste Management Program
• Manage the city's solid waste and recycling collection services contracts
• Represent the City on regional solid waste and recycling committees
• Represent the City on regional aquifer protection committees
64
2024 Accomplishments
r
• Finalized the hydrologic evaluation, with FEMA concurrence, for the Glenrose and
Central Floodplan mapping
• Continued collaboration efforts with local, state and federal stormwater regulatory bodies
• Continued implementing the enhanced level of service standards for stormwater
management
• Finalized the stormwater management study for the Ridgemont Estates neighborhood
• Inventory and mapping of all city stormwater facilities continued
• Continued ongoing stormwater maintenance and repairs utilizing in-house and
contracted services
• Incorporated stormwater system improvements with other capital projects for efficiency
• Continued implementation of the enhanced Underground Injection Control (UIC) and
National Pollution Discharge Elimination System (NPDES) programs
• Developed and implemented an in-house StormBill system to replace the county's
system
• Continue the hydraulic evaluation efforts for the Glenrose and Central Floodplain
mapping for FEMA
• Continue collaboration efforts with local, state, and federal stormwater regulatory bodies
• Continue implementing the enhanced level of service standards for stormwater
management
• Continue the inventory and mapping of all city stormwater facilities
• Continue ongoing stormwater maintenance and repairs utilizing in-house and contracted
services
• Implement stormwater system improvements, integrating with other capital
projects for efficiency
• Continue implementation of the enhanced UIC and NPDES programs
• Work with other departments in developing a citywide comprehensive Asset
Management Program, which will include stormwater facilities
65
The Economic Development Department strengthens and builds community identity by
administering business retention, expansion and recruitment; tourism and economic
development marketing; strategic initiatives and studies; coordination with regional partners;
Geographical Information Systems (GIS); and current and long-range planning. The sections
below provide additional information for the Economic Development Department programs.
Essential Services
• Encourage a diverse and stable business environment
• Establish and maintain communication with various entities to promote and facilitate the
implementation of the city's economic development strategies
• Provide information and make connections for businesses to the City and other
organizations providing funding, technical assistance and business support
• Collaborate with regional economic development partners to elevate our community for
tourism, unique retailers and attractions that support our economy
• Conduct special studies and reports related to economic development priorities and
projects
• Develop and implement strategies to promote business retention, expansion and
recruitment
• Coordinate with business owners and developers to provide possible site locations,
market research and related information to promote business development
• Maintain the Washington state business license database and review home business
permit applications for compliance
• Use GIS technology to inform and engage citizens and business owners
• Develop and implement strategies to reduce homelessness and address its community
impacts
• Create partnerships with housing developers to increase the supply of affordable
housing
• Coordinate the Tourism Promotion Program to promote tourism and increase overnight
stays at lodging facilities within the city boundaries
• Maintain the community's vision for growth in the city's Comprehensive Plan; review and
revise the laws that regulate the use of property; and administer both the subdivision
code and the zoning ordinance
• Evaluate the Comprehensive Plan's strategic actions and identify implementation
measures
2024 Accomplishments
• Pursued grant opportunities to enhance economic development and tourism strategies
• Facilitated and managed the development of the cross country course at Flora Park to
host championship events
• Collaborated with local, regional and state entities to bring greater awareness
to partnership opportunities
• Continued to connect business owners in a variety of sectors with technical assistance
• Continued to initiate participation on key committees with economic development
partners
66
• Continued to engage partners, the public and stakeholders in economic development
and tourism strategies
• Implemented marketing strategies and campaigns for skilled labor and business
recruitment
• Continued to develop an outward -facing GIS application for the general public
• Developed a GIS application for planners to produce project maps and notice mailers
• Developed an in-house GIS stormwater billing application to assess fees for commercial
and residential properties
• Developed a GIS application for updating/maintaining six -year TIP data
• Developed a stormwater structure GIS mobile application for in the field maintenance of
existing data, and new data entry
• Developed a GIS field application for data/photo collection related to Flora Park trails,
trees, other pertinent features
• Updated land capacity analysis scripting tools to identify vacant and partially used
properties throughout the city
• Managed Retail Strategies to recruit new, interesting and unique retail businesses to the
city
• Administered and managed the TPA Program, including coordination of the Hotel
Commission and revenue -funded contracts
• Implemented the city's Five -Year Destination Marketing Plan and long-term strategies to
grow destination tourism
• Promoted existing signature events that create city identify and a desirable place to live
2025 Goals
• Continue to develop the cross country course at Flora Park to host collegiate, post -
collegiate and
NCAA cross country events
• Improve retail sales in Spokane Valley to provide general fund revenues for city services
• Secure grant funding for the cross country course in collaboration with Spokane Sports
• Continue to meet with and provide direct technical assistance to Spokane Valley
businesses
• Collaborate with partners to host business -focused webinars or workshops for
small business owners
• Collaborate with the Spokane Valley Chamber of Commerce on workforce, a shop local
campaign and youth entrepreneurship
• Continue to build out a GIS application for residential stormwater billing
• Utilize GIS to process land capacity analysis data to inform the periodic update and
annexation
• Continue to build out an external GIS application for the general public and
development community
• Increase collaboration between Spokane Valley event venues and city hotels to provide
responses to conference and event RFPs
• Identify and implement a method for measuring the economic impact of TPA -funded
programs and initiatives
• Explore opportunities for additional destination events in the City with a focus on youth
sports
• Enhance the Discover the Valley website to improve customer experience and highlight
the City in unique ways
67
• Enhance the Economic Development website to reflect the city's current economic
initiatives and goals for business growth
• Complete the land use permit processes for the Flora Road cross country complex
• Complete the draft update to the comprehensive plan and development regulations to
maintain consistency with the GMA
• Continue to process land use applications in a timely and efficient manner
68
The Planning Division within the Economic Development Department oversees both long-range
and current planning for the City. The division oversees the development and implementation of the
Comprehensive Plan, Shoreline Master Program and Housing Action Plan, including developing
and processing amendments to the comprehensive plan, zoning, subdivision regulations and
related procedural requirements. The division handles land use permit processing such as
subdivisions, shoreline permits, conditional use permits, boundary line adjustments and zoning
letters. The division also ensures the City maintains consistency with state laws like the Growth
Management Act (GMA), Shoreline Management Act, State Environmental Policy Act, subdivisions
and other related land use laws.
Essential Services
• Ensure that the city's plans are consistent with the Growth Management Act (RCW 36.70A)
• Ensure and document that the city's plans are consistent with the Shoreline Management
Act (RCW 90.58)
• Maintain the city's compliance with the State Environmental Policy Act (sEPA RCW a3.21 C)
• Evaluate and process amendments to the Comprehensive Plan
• Evaluate and process amendments to the Spokane Valley Municipal Code
• Coordinate, evaluate and process short subdivisions, subdivisions, binding site plans,
street vacations, conditional use permits and other land use permit applications
• Prepare and conduct required public hearings related to land use issues, code text
amendments and city plan adoptions
• Maintain and provide city information, including demographics, planning data and
comprehensive plan statistics to the US Census Bureau
2024 Accomplishments
• Collaborated with regional partners in long-range planning efforts related to the periodic
update
• Continued to seek grants to support city planning initiatives and develop scopes of work
for the periodic update
• Increased/expanded cross -training and training related to housing and long-range
planning
• Continued to process land use development applications in a timely and efficient manner
• Reviewed and updated land use processes to ensure they were efficient and streamlined
• Started the periodic review as required by the Growth Management Act due in 2026
2025 Goals
• Develop a GMA-required public engagement plan for the periodic update
• Complete an analysis of the Comprehensive Plan, development regulations and critical
areas for the periodic update
• Continue to process land use development applications in a timely and efficient manner
• Review and update land use processes to ensure they are efficient and streamlined
• Seek grants to support city planning initiatives and develop periodic update scopes of
work
• Develop analyses for greenhouse gas and resiliency sub -elements
69
With offices located in the CenterPlace Regional Event Center, the Parks and Recreation
Department consists of six divisions, including Parks Administration, Parks Maintenance,
Recreation, Aquatics, Senior Center and CenterPlace. The department is comprised of nine
FTEs with a Park Maintenance Worker position that will remain vacant in 2025. Parks
Maintenance and Aquatics services are contracted with external businesses or agencies. The
Parks and Recreation Department also provides various recreation programs, contracts with
private recreation program providers, and maintains a database of local recreation programs
and services to help match citizens with existing services.
Parks Administration and Maintenance
Provides and maintains quality parks that offer a diverse range of experiences in a safe and
beautiful environment, providing enjoyable, restorative and memorable places to spend time
and physical amenities that support and enhance active living and social interaction
opportunities.
Essential Services
• Implements the goals and objectives of the City Council
• Develops policies and procedures
• Facilitates the upkeep and use of parks, baseball fields, sand volleyball courts,
basketball, tennis and pickleball courts and other public recreation areas, including the
Appleway Trail and Centennial Trail
• Manages the park maintenance, aquatic operation and janitorial and event services
contracts
• Works to acquire and develop new park facilities
• Coordinates facility maintenance at CenterPlace
• Issues and administers city special event permits
Recreation
Delivers diversified recreational and educational experiences for all ages, while fostering
vigorous community partnerships and advocating health, wellness and physical activity.
Essential Services
• Provides summer day camp, winter break camp, summer park program and outdoor
movies
• Informs and engages the community to participate in available recreational programs
through a variety of methods, including publication of seasonal recreation guides, social
media posts and collaboration with the city's e-newsletter
70
Coordinates and offers over 20 additional recreation programs year-round
Works to actively engage partnerships to provide, enhance and offer additional
recreational program opportunities for all community members. Partnerships include
Spokane County Library District, YMCA, Spokane Parks Foundation, local school
districts, City of Spokane Parks and Recreation, Evergreen Regional Volleyball
Association, Spokane Indians Youth Baseball, Coyle Outside, Skyhawks and Supertots,
Spokane Dance Class, Western Dance
Association and more
Maintains a database of local recreation programs and services to help match citizens
with existing providers
Aquatics
The City of Spokane Valley owns three outdoor swimming pools that offer public open swim
opportunities, drowning prevention through swim lessons, adult exercise programs, swim team
and private facility rentals. The daily operation and maintenance of the city's pools is provided
through a contract with YMCA of the Inland Northwest with programming facilitated through the
Recreation Division. In addition, the City leases a portion of Valley Mission Park to Splash
Down, a privately -operated family water park.
CenterPlace Regional Event Center
Promotes corporate and private events that help stimulate our local economy, produce
customized, high -quality events and provide an experience that showcases Spokane Valley
values.
Essential Services
• Regional focal point for Northeastern Washington, Northern Idaho and Western Montana
• 54,000 square foot facility located in Mirabeau Point Park
• Open seven days a week, the facility is also the home of the Parks and Recreation
Department and the Spokane Valley Senior Center
• Reserves and rents to over 1,000 educational, corporate and social events annually
• Manages food services and marketing contracts
• Partners with Spokane Community College, Central Valley School District and Spokane
Valley Farmers Market
• Manages outdoor venues and interior rooms including West Lawn Plaza, Great Room,
Fireside Lounge, Auditorium, numerous large and small meeting rooms and commercial
kitchen
71
Spokane Valley Senior Center
Empowers adults 50+ for personal independence, healthy aging, social connection and life-long
learning experiences, serves as a hub and focal point, complements existing services, provides
programs, activities and opportunities for the aging population and operates as a multi -purpose
senior center to provide health, social, educational, referral and recreational services.
Support Services
• Supports the Spokane Valley Senior Center at CenterPlace from 8 a.m. to 4 p.m.
Monday through Friday
• Coordinates activities and programming schedules within the building
• Coordinates needed senior center maintenance with the city's Facilities Division
• Facilitates Meals on Wheels program and supports the SVSCA with an active
membership of over 1,000
• Attends SVSCA Board Meetings and acts as liaison between SVSCA and City
2024 Accomplishments
• Implemented new Park Maintenance contracts for designated parks, signature parks,
trails and janitorial services
• Recruited and trained new Parks Administrative Assistant and migrated financial
transactions to the new EERP system
• Initiated the required six -year update to Parks and Recreation Master Plan
• Implemented a donation agreement with RAVE Foundation for a new soccer mini -pitch
at Balfour Park
• Applied for RCO Local Parks and LLWCF funding for Balfour Park Playground and
Spray Park
• Worked with Economic Development to advance Flora Property cross country course
development
• Established MOU with DNR for public access to the 100-acre Pinecroft Natural Area
Preserve at Mirabeau Park
2025 Goals
• Continue to manage new Park Maintenance contracts
• Complete the required six -year update to the Parks and Recreation Master Plan
• Implement Park Sponsorship and Fundraising Services Agreement with Spokane Parks
Foundation
• Launch Capital Fundraising Campaign for Balfour Park
• Develop Phase 2 improvements at Greenacres Park with RCO Local Parks and
LWCF grant awards
• Continue to work with Economic Development to develop the Flora Property Cross
Course
• Develop basic public access infrastructure at Flora, Summerfield and Ponderosa
properties
• Implement public access to DNR 100-acre Pinecroft Natural Area Preserve at Mirabeau
Park
72
CITY OF SPOKANE VALLEY, WA
2025 Budget Summary
Estimated
Eaimated
Beginning
Ending
Fund
Fund
I
Total
Fund
Annual Appropriation funds
No.
Balance
Revenues
Sources
Appropriations
Balance
General Fund
001
38,854,888
63,655,300
64,767,744
64,767,744
37,742,444
Street Fund
101
4,068,681
9,362,900
13,431,581
9,250,085
4,181,496
Paths & Trails Fund
103
57,820
10,300
68,120
0
68,120
Hotel/Motel Tax - Tourism Facilities Fund
104
2,018,390
790,000
2,808,390
0
2,808,390
Hotel/Motel Tax Fund
105
228,031
920,000
1,148,031
923,000
225,031
Solid Waste
106
1,194,636
320,000
1,514,636
119,289
1,395,347
PEG Fund
107
230,911
60,000
290,911
73,000
217,911
Affordable & Supportive Housing Sales Tax Func
108
1,008,632
215,000
1,223,632
0
1,223,632
Tourism Promotion Area Fund
109
300,740
1,300,000
1,600,740
1,275,000
325,740
Homeless Housing Program Fund
110
126,547
290,000
416,547
344,000
72,547
Transportation Benefit District Fund
ill
0
2,785,000
2,785,000
2,785,000
0
CenterPlace Operating Reserve Fund
120
300,000
0
300,000
0
300,000
Service Level Stabilization Fund
121
6,339,854
288,000
6,627,854
0
6,627,854
Winter Weather Reserve Fund
122
554,568
15,000
569,568
500,000
69,568
LTGO Bond Debt Service Fund
204
0
970,950
970,950
970,950
0
REET 1 Capital Projects Fund
301
5,382,127
1,700,000
7,082,127
1,728,150
5,353,977
REET 2 Capital Projects Fund
302
4,585,809
1,775,000
6,360,809
1,891,950
4,468,859
Street Capital Projects
303
1,969,355
6,488,645
8,458,000
6,488,645
1,969,355
Park Capital Projects Fund
309
292,758
1,861,761
2,154,519
1,861,761
292,758
Civic Facilities Capital Projects Fund
310
20,474
1,200
21,674
0
21,674
Pavement Preservation Fund
311
2,178,144
3,888,411
6,066,555
2,050,000
4,016,555
Capital Reserve Fund
312
12,508,315
650,000
13,158,315
4,990,123
8,168,192
Railroad Grade Separation Projects Fund
314
346,494
41,241,197
41,587,691
41,241,197
346,494
Transportation Impact Fees Fund
315
1,437,793
430,000
1,867,793
0
1,867,793
Economic Development Capital Projects Fund
316
0
0
0
0
0
84,004,967
139,018,664
185,281,187
141,259,894
81,763,737
Estimated
Estimated
Beginning "
Ending
Fund
Working
I
Total
I
Working
Working Capital Funds
No.
capital
Revenues
Sources
Appropriations
Capital
Stormwater Management Fund
402
3,552,819
6,260,000
9,812,819
5,692,821
4,119,998
Aquifer Protection Area Fund
403
1,055,248
20,000
1,075,248
1,000,000
75,248
Equipment Rental & Replacement Fund
501
1,164,922
579,700
1,744,622
185,000
1,559,622
Risk Management Fund
502
340,325
904,800
1,245,125
900,000
345,125
Public Safety Equipment Replacement Fund
503
1,473,722
473,722
1,947,444
0
1,947,444
Passthrough Fees & Taxes
632
0
600,000
600,000
600,000
0
7,587,036
8,838,222
16,425,258
8,377,821
8,047,437
Total of all Funds
91,592,003
147,856,886
201,706,445
149,637,715
89,811,174
73
CITY OF SPOKANE VALLEY, WA
2025 Budget
#001 - GENERAL FUND
RECURRING ACTIVITY
Revenues
Property Tax
Sales Tax
Sales Tax - Public Safety
Sales Tax - Criminal Justice
Gambling Tax and Leasehold Excise Tax
Franchise Fees/Business Registration
State Shared Revenues
Fines and Forfeitures/Public Safety
Community and Public Works
Recreation Program Revenues
Grant Proceeds
Miscellaneous Department Revenue
Miscellaneous & Investment Interest
Transfers in - #105 (h/m tax-CP advertising)
Transfers in - #110 (recording fees H&H Services)
Total Recurring Revenues
Expenditures
City Council
City Manager
City Attorney
City Services
Public Safety
Additional Positions
Deputy City Manager
Finance
Human Resources
Information Technology
Facilities
Public Works - Administration
Engineering
Building
Economic Development
Planning
Parks & Rec - Administration
Parks & Rec - Maintenance
Parks & Rec - Recreation
Parks & Rec - Aquatics
Parks & Rec - Senior Center
Parks & Rec - CenterPlace
General Government
Transfers out - #204 (2016 LTGO debt service)
Transfers out - #309 (park capital projects)
Transfers out - #311 (pavement preservation)
Transfers out - #501 (IT equip reserve)
Transfers out - #502 (insurance premium)
Transfers out - #503 (public safety equipment)
Total Recurring Expenditures
Recurring Revenues Over (Under)
Recurring Expenditures
2024
As
Ado ted
Amendment
AS
Amended
13,824,900
0
13,824,900
33,709,600
(1,183,000)
32,526,600
1,600,800
0
1,600,800
2,818,500
0
2,818,500
485,000
0
485,000
1,370,000
0
1,370,000
2,469,400
0
2,469,400
500,600
0
500,600
3,481,900
0
3,481,900
607.200
0
607,200
120,000
(100,000)
20,000
87,000
0
87,000
1,211,200
0
1,211,200
30,000
0
30,000
0
290,000
290,000
62,316,100
(993,000)
61,323,100
721,407
50,000
771,407
863,883
19,091
882,974
932,980
133,402
1,066,382
1,301,725
22,843
1,324,568
35,251,248
0
35,251,248
0
0
0
595,023
15,203
610,226
1,422,458
34,698
1,457,156
380,533
8,584
389,117
446,178
11,206
457,384
1,313,685
38,238
1,351,923
400,427
9,005
409,432
2,015,430
41,251
2,056,681
2,240,956
44,706
2,285,662
1,189,806
18,708
1,208, 514
1,081,090
18,043
1,099,133
720,793
(211,611)
509,182
1,398,583
935,582
2,334,165
346,310
3,637
349,947
569,200
0
569,200
33,994
788
34.782
675,980
9,232
685,212
1,707,540
0
1,707,540
398,950
0
398,950
160,000
0
160,000
1.021,900
0
1,021,900
86.500
0
86,500
700,000
0
700,000
0
473,722
473,722
57,976,579
1,676,328
59,652,907
10/29/2024
2025 Difference Between
2023 and 2024
Bud et $ 1 %
14,081,000
33,000,000
1,609,400
2,833,700
523,000
1,320,000
2,527,400
482,100
3,616,900
658,100
437,000
87,000
2,105, 700
30,000
344,000
63,655,300
754,111
858,450
983,089
1,451,798
37, 841, 977
2,325,032
637,381
1,506,684
402.280
445,653
1,395,751
380,647
2,021,088
2,125,485
1,252,280
1,112,227
469,981
2,424,043
361,235
677,500
35,202
724,628
1,663,450
401,550
0
0
92,500
900,000
0
oo,L44,UZZ
4,339,521 (2,669,328) 1,670,193 411,278
256,100
1.85%
473,400
1.46%
8,600
0.54%
15,200
0.54%
38,000
7.84%
(50,000)
(3.65%)
58,000
2.35%
(18,500)
(3.70%)
135,000
3.88%
50,900
8.38%
417,000
2085.00%
0
0.00%
894.500
73.85%
0
0.00%
54,000
18.62%
2,332,200
3.80%
(17,296)
(2.24%)
(24,524)
(2.78%)
(83,293)
(7.81%)
127,230
9.61%
2,590,729
7.35%
2,325,032
0.00%
27,155
4.45%
49,528
3.40%
13,163
3.38%
(11,731)
(2.56%)
43,828
3.24%
(28,785)
(7.03%)
(35,593)
(1.73%)
(160.177)
(7.01%)
43,766
3.62%
13,094
1.19%
(39.201)
(7.70%)
89,878
3.85%
11,288
3.23%
108,300
19.03%
420
1.21%
39,416
5.75%
(44,090)
(2.58%)
2,600
0.65%
(160,000)
(100.00%)
(1,021,900)
(100.00%)
6,000
6.94%
200,000
28.57%
(473.722)
(100.00%)
3,591,115
6.02%
74
CITY OF SPOKANE VALLEY, WA
2025 Budget
#001 -GENERAL FUND - continued
NONRECURRING ACTIVITY
Revenues
Grant Proceeds (CLFR)
Grant Proceeds (Comp Plan amendment)
Transfers in - #312 (City Hall Repairs)
Transfers in - #312 (Pub Safety Space Planning)
Total Nonrecurring Revenues
Expenditures
General Government - IT capital replacements
Public Safety (UTV)
Public Safety (police vehicle replacements)
Public Safety (public safety space planning)
Facilities (Precinct repairs & improvements)
Facilities (electric man -lift)
Facilities (CenterPlace repairs & improvements)
Facilities (Clean building requirements)
Facilities (Demolish Balfour Facility)
Facilities (CenterPlace audit for energy retrofit)
Parks & Rec (replace banquet chair at CP)
Parks & Rec (motorized shades for Great Room)
Communications (Police staffing comm outreach)
City Hall Repairs
CLFR Related Project Expenditures
Financial Software Capital Costs
Transfers out - #101 (Street Fund operations)
Transfers out - #312 ('22 fund bal >5091o)
Transfers out - #501 (park maint vehicles)
Transfers out - #503 (Public Safety Equip Replc)
Total Nonrecurring Expenditures
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
Beginning unrestricted fund balance
Ending unrestricted fund balance
2024
As
Adopted
Amendment
As
Amended
2)25
Bud et
10/29/2024
0
159,000
159,000
0
(159,000)
(100.00%)
325,000
0
325,000
0
(325,000)
(100.00%)
0
1,424,000
1,424,000
0
(1,424,000)
(100.00%)
0
122,200
122,200
0
(122,200)
(100.00%)
325,000
1,705,200
2,030,200
0
(2,030,200)
(100.00%)
152,500
0
152,500
50,000
(102,500)
(67,21%)
36,000
0
36,000
0
(36,000)
(100.00%)
0
0
0
910,000
910,000
0.00%
0
122,200
122,200
0
(122,200)
(100.00%)
155,000
0
155,000
30,000
(125,000)
(80.65%)
20,000
0
20,000
0
(20,000)
(100.00%)
241,000
0
241,000
60,000
(181,000)
(75.10%)
0
85,000
85,000
0
(85,000)
(100.00%)
0
155,000
155,000
0
(155,000)
(100.00%)
0
21,000
21,000
0
(21,000)
(100.00%)
150,000
0
150,000
0
(150,000)
(100.00%)
25,000
0
25,000
0
(25,000)
(100.00%)
0
17,000
17,000
0
(17,000)
(100.00%)
0
1,424,000
1,424,000
0
(1,424,000)
(100.00%)
0
3,131,000
3,131,000
0
(3,131,000)
(100.00%)
0
550,000
550,000
0
(550,000)
(100.00%)
4,592,923
(1,392,500)
3,200,423
0
(3,200,423)
(100.00%)
0
4,397,832
4,397,832
0
(4,397,832)
(100.00%)
0
85,000
85,000
0
(85,000)
(100.00%)
0
1,000,000
1,000,000
473,722
(526,278)
(52.63%)
5,372,423
9,595,532
14,967,955
1,523,722
(13,444,233)
(89.82%)
(5,047,423)
'(7,890,332)
(12,937,765)
(1,523,722)
(707,902)j (10,559,660)
(11,267,562)
(1112,444)
50,122,450
50,122,450
38,854,888
49,414,548
38,854,888
37,742,444
Fund balance as a percent of recurring expenditures 85.23% 65.13% 59.68%
Total revenues
62,641,100 712,200
63,353,300
63,655,300
Total expenditures
63,349,002 11,271,860
74,620,862
64,767,744
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
(707,902) (10,559,660)
(11,267,562)
(1,112,444)
Beginning unrestricted fund balance
50,122,450
50,122,450
38,854,888
Ending unrestricted fund balance
49,414,548
38,854,888
37,742,444
75
CITY OF SPOKANE VALLEY, WA
2025 Budget
SPECIAL REVENUE FUNDS
#101 - STREET FUND
RECURRING ACTIVITY
Revenues
Utility Tax
Motor Vehicle Fuel (Gas) Tax
Multimodal Transportation Revenue
Right -of -Way Maintenance Fee
Solid Waste Road Wear Fee
Investment Interest
Miscellaneous
Transfer in - #111
Total Recurring Revenues
Expenditures
Wages / Benefits / Payroll Taxes
Street Program
Maintenance Shop
Winter Operations
Bridge Program
Local Street Program
Traffic Program
Intergovernmental Payments
Vehicle rentals - #501 (non -plow vehicle rental)
Vehicle rentals - #501 (plow replace.)
Total Recurring Expenditures
Recurring Revenues Over (Under)
Recurring Expenditures
NONRECURRING ACTIVITY
Revenues
Transfers in - #001
Transfers in - #312
Total Nonrecurring Revenues
Expenditures
Capital Equipment Replacement Programs
Local Street Program
Bridge Replacement Program
Traffic Signal Program Tools & Equipment
Traffic Signal Program Office Furniture
Transfers out - #501 (Bucket TruckNehicles signal pr
Total Nonrecurring Expenditures
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
Beginning fund balance
Ending fund balance
2024
As
Adopted
Amendment
---�
As
Amended
900,000
0
900,000
1,950,700
0
1,950,700
137,500
0
137,500
100,000
0
100,000
1,700,000
0
1,700,000
10,000
0
10,000
10,000
0
10,000
0
1,392,500
1,392,500
4,808,200
1,392,500
6,200,700
1,641,850
259,851
1,901,701
2,986,150
(730,825)
2,255,325
24,550
0
24,550
1,564,464
0
1,564,464
68,750
0
68,750
1,579,560
0
1,579,560
6,000
888,365
894,365
1,160,000
(385,000)
775,000
41,950
0
41,950
300,000
0
300,000
9,373,274
32,391
9,405,665
10/29/2024
2D25
Bud et
900,000
0
0.00%
1,969,700
19,000
0.97%
138,200
700
0.51%
100,000
0
0.00%
1,700,000
0
0.00%
10,000
0
0.00%
10,000
0
0.00%
2,785,000
1,392,500
100.00%
7,612,900 1,412,200 22.77%
1,875,610
(26,091)
(1.37%)
2,044,287
(211,038)
(9.36%)
30,322
5,772
23.51%
1,053,299
(511,165)
(32.67%)
68,000
(750)
(1.09%)
0
(1,579,560)
(100.00%)
1,177,367
283,002
31.64%
745,000
(30,000)
(3.87%)
71,200
29,250
69.73%
300,000
0
0.00%
7,365,085 (2,040,580) (21.70%
(4,565,074) 1,360,109 (3,204,965) 247,815
4,592,923
0
(1,392,500)
3,200,423
0
(3,200,423)
(100.00%)
0
0
0
1,750,000
1,750,000
0.00%
4,592,923
(1,392,500)
3,200,423
1,750,000
(1,450,423)
(45.32%)
225,000
0
225,000
135,000
(90,000)
(40.00%)
0
0
0
1,750,000
1,750,000
0,00%
25,000
0
25,000
0
(25,000)
(100.00%)
0
57,375
57,375
0
(57,375)
(100.00%)
0
14,000
14,000
0
(14,000)
(100.00%)
0
205,000
205,000
0
(205,000)
(100.00%)
250,000
276,375
526,375
1,885,000
1,358,625
258.11%
4,342,923 (1,668,875) 2,674,048 (135,000)
(222,151) (308,766) (530,917) 112,815`
4,599,598 4,599,598 4,068,681
4,377,447 4,068,681 4,181,496
lotatrevenues
9,401,123 0
9,401,123
9,362,900
Total expenditures
9,623,274 308,766
9,932,040
9,250,085
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
(222,151) (308, 766)
(530,917)
112,815
Beginning unrestricted fund balance
4,599,598
4,599,598
4,068,681
Ending unrestricted fund balance
4,377,447
4,068,681
4,181,496
76
SPECIAL REVENUE FUNDS - continued
#103 PATHS & TRAILS FUND
Revenues
Motor Vehicle Fuel (Gas) Tax
Investment Interest
Total revenues
Expenditures
Transfers out - #309
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
CITY OF SPOKANE VALLEY, WA
2026 Budget
_2024 .,...
"
As
Adopted
Amendment
As
Amended
8,200 0 8,200
1,000 0 1,000
9,200 0 9,200
10/29/2024
2025
Bud et
8,300 100 1.22%
2,000 1,000 100.00%
10,300 1,100 11.96%
0 0 0 0 0 0.00%
0 0 0 0 0 0.00%
9,200 9,200 10,300
48,620 48,620 57,820
57,820 57,820 68,120
#104 - HOTEL / MOTEL TAX - TOURISM FACILITIES FUND
Revenues
Hotel/Motel Tax 600,000
0
600,000
590,000
(10,000)
(1.67%)
Investment Interest 80,000
0
80,000
200,000
120,000
150.00%
Transfers in - #105 0
793,575
793,575
0
(793,575)
(100.00%)
Total revenues 680,000
793,575
1,473,575
790,000
(683,575)
(46.39%)
Expenditures
Transfer out - #316 (cross country course)
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
#105 - HOTEL / MOTEL TAX FUND
Revenues
Hotel/Motel Tax
Investment Interest
Total revenues
Expenditures
Transfers out - #001
Transfers out - #104
Tourism Promotion
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
#106 - SOLID WASTE FUND
Revenues
Solid Waste Administrative Fee
Investment Interest
Total revenues
Expenditures
Wages / Benefits / Payroll Taxes
Education & Contract Administration
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
0
4,400,000
4,400,000
0
(4,400,000)
(100.00%)
0
4,400,000
4,400,000
0
(4,400,000)
(100.00%)
680,000
(2,926,425)
790,000
4,944,815
4,944,815
2,018,390
5,624,815
2,018,390
2,808,390
900,000
0
900,000
900,000
0
0.00%
10,000
0
10,000
20,000
10,000
100.00%
910,000
0
910,000
920,000
10,000
1.10%
30,000
0
30,000
30,000
0
0.00%
0
793,575
793,575
0
(793,575)
(100.00%)
1,252,200
(793,575)
458,625
893,000
434,375
94.71%
1,282,200
0
1,282,200
923,000
(359,200)
(28.01%)
(372,200)
(372,200)
(3,000)
600,231
600,231
228,031
228,031
228,031
225,031
250,000
0
250,000
250,000
0
0.00%
40,000
0
40,000
70,000
30,000
75.00%
290,000
0
290,000
320,000
30,000
10.34%
0
0
0
49,289
49,289
0.00%
290,000
0
290,000
70,000
(220,000)
(75.86%)
290,000
0
290,000
119,289
(170,711)
(58.87%)
0
0
200,711
1,194,636
1,194,636
1,194,636
1,194,636
1,194,636
1,395,347
77
SPECIAL REVENUE FIENDS - continued
#107 - PEG FUND
Revenues
Comcast PEG Contribution
Investment Interest
Total revenues
Expenditures
PEG Reimbursement - CMTV
Capital Outlay
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
CITY OF SPOKANE VALLEY, WA
2025 Budget
2024
As
Adopted
Amendment
As
Amended
2025
Bud et
10/29/2024
63,000 0 63,000 55,000 (8,000) (12.70%)
3,000 0 3,000 5,000 2,000 66.67%
66,000 0 66,000 60,000 (6,000) (9.09%)
39,500 0 39,500 39,500
33,500 0 33,500 33,500
73,000
0 73,000
73,000
(7,000)
(7,000)
(13,000)
237,911
237,911
230,911
230,911
230,911
217,911
#108 - AFFORDABLE & SUPPORTIVE HOUSING SALES TAN
Revenues
0 0.00%
0 0.00%
0 0.00%
Affordable & Supportive Housing Sales Tax
200,000
0
200,000
200,000
0
0.00%
Investment Interest
8,000
0
8,000
15,000
7,000
87.50%
Total revenues
208,000
0
208,000
215,000
7,000
3.37%
Expenditures
Operations
0
0
0
0
0
0.00%
Total expenditures
0
0
0
0
0
0.00%
Revenues over (under) expenditures
208,000
208,000
215,000
Beginning fund balance
800,632
800,632
1,008,632
Ending fund balance
1,008,632
1,008,632
1,223,632
#109 - TOURISM PROMOTION AREA FUND
Revenues
Tourism Promotion Area Fee
1,200,000
0
1,200,000
1,300,000
100,000
8.33%
Total revenues
1,200,000
0
1,200,000
1,300,000
100,000
8.33%
Expenditures
Professional Services
1,200,000
381,000
1,581,000
1,275,000
(306,000)
(19,35%)
Total expenditures
1,200,000
381,000
1,581,000
1,275,000
(306,000)
(19.35%)
Revenues over (under) expenditures
0
(381,000)
25,000
Beginning fund balance
681,740
681,740
300,740
Ending fund balance
681,740
300,740
325,740
#110 - HOMELESS HOUSING PROGRAM FUND
Revenues
Recording Fees
640,000
(350,000)
290,000
290,000
0
0.00%
Total revenues
640,000
(350,000)
290,000
290,000
0
0,00%
Expenditures
Transfer out - #001
0
290,000
290,000
344,000
54,000
18.62%
Total expenditures
0
290,000
290,000
344,000
54,000
18.62%
Revenues over (under) expenditures
640,000
0
(54,000)
Beginning fund balance
126,547
126,547
126,547
Ending fund balance
766,547
126,547
72,547
78
CITY OF SPOKANE VALLEY, WA
2025 Budget
Revenues
Vehicle License Fees
Total revenues
Expenditures
Transfer out - #101
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
#120 - CENTER PLACE OPERATING RESERVE FUN[
Revenues
Investment interest
Miscellaneous
Total revenues
Expenditures
Operations
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
As
Adopted
Amendment
As
Amended
2025
Bud et
10/29/2024
0 1,392,500 1,392,500 2,785,000 1,392,500 100.00%
0 1,392,500 1,392,500 2,785,000 1,392,500 100.00%
0 1,392,500 1,392,500 2,785,000 1,392,500 100.00%
0 1,392,500 1,392,500 2,785,000 1,392,500 100.00%
0 0 0
0 0 0
0 0 0
0 0 0 0 0 0.00%
0 0 0 0 0 0.00%
0 0 0 0 0 0.00%
0 0 0 0
0 0 0 0
0 0 0
300,000 300,000 300,000
300,000 300,000 300,000
0 0.00%
0 0.00%
#121 - SERVICE LEVEL STABILIZATION RESERVE FUND
Revenues
Investment Interest 0 288,000 288,000 288,000 0 0.00%
Transfers in - #312 0 400,000 400,000 0 (400,000) (100.00%)
Total revenues 0 688,000 688,000 288,000 (400,000) (58.14%)
Expenditures
Operations
0
0 0
0
Total expenditures
0
0 0
0
Revenues over (under) expenditures
0
688,000
288,000
Beginning fund balance
5,651,854
5,651,854
6,339,854
Ending fund balance
5,651,854
6,339,854
6,627,854
#122 - WINTER WEATHER RESERVE FUND
Revenues
Investment Interest
Transfers in - #001
Subtotal revenues
Expenditures
Street maintenance expenditures
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
0 0.00%
0 0.00%
6,000
0
6,000
15,000
9,000
150.00%
0
0
0
0
0
0.00%
6,000
0
6,000
15,000
9,000
150.00%
500,000
0
500,000
500,000
0
0.00%
500,000
0
500,000
500,000
0
0.00%
(494,000)
(494,000)
(485,000)
548,568
548,568
554,568
54,568
54,568
69,568
79
CITY OF SPOKANE VALLEY, WA
2025 Budget
DEBT SERVICE FUNDS
#204 - LTGO BOND DEBT SERVICE FUND
Revenues
Spokane Public Facilities District
Transfers in - #001
Total revenues
Expenditures
Debt Service Payments - CenterPlace
Debt Service Payments - City Hall
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
CAPITAL PROJECTS FUNDS
#301 REET 1 CAPITAL PROJECTS FUND
Revenues
REET 1 - Taxes
Investment Interest
Total revenues
Expenditures
Transfers out - #303
Transfers out - #311 (pavement preservation)
Transfers out - #314
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
#302 - REET 2 CAPITAL PROJECTS FUND
Revenues
REET 2 - Taxes
Investment Interest
Total revenues
Expenditures
Transfers out - #303
Transfers out - #311 (pavement preservation)
Transfers out - #314
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
2024
As
Ado tedTAmendment
As
Amended
551,600 0 551,600
398,950 0 398,950
950,550 0 950,550
10/29/2024
2425
Bud et
569,400 17,800 3.23%
401,550 2,600 0.65%
970,950 20,400 2,15%
551,600
0 551,600
569,400
17,800 3.23%
398,950
0 398,950
401,550
2,600 0.65%
950,550
0 950,550
970,950
20,400 2.15%
0
0
0
0
0
0
0
0
0
1,500,000
0
1,500,000
1,500,000
0
0.00%
90,000
0
90,000
200,000
110,000
122.22%
1,590,000
0
1,590,000
1,700,000
110,000
6.92%
897,312
0
897,312
356,000
(541,312)
(60.33%)
1,170,350
0
1,170,350
1,372,150
201,800
17.24%
801
0
801
0
(801)
(100,00%)
2,068,463
0
2,068,463
1,728,150
(340,313)
(16.45%)
(478,463)
(478,463)
(28,150)
5,860,590
5,860,590
5,382,127
5,382,127
5,382,127
5,353,977
1,500,000
0
1,500,000
1,500,000
0
0.00%
100,000
0
100,000
275,000
175,000
175.00%
1,600,000
0
1,600,000
1,775,000
175,000
10.94%
440,437
352,711
793,148
483,300
(309,848)
(39.07%)
1,170,350
0
1,170,350
1,372,150
201,800
17.24%
182,500
146,823
329,323
36,500
(292,823)
(88.92%)
1,793,287
499,534
2,292,821
1,891,950
(400,871)
(17.48%)
(193,287)
(692,821)
(116,950)
5,278,630
5,278,630
4,585,809
5,085,343
4,585,809
4,468,859
80
CAPITAL PROJECTS FUNDS - continued
#303 -STREET CAPITAL PROJECTS FUND
Revenues
Grant Proceeds
Developer
Transfers in - #301
Transfers in - #302
Transfers in - #312
Total revenues
Expenditures
CITY OF SPOKANE VALLEY, WA
2025 Budget
2024
As
Adopted Amendment
As
Amended
2025
Bud et
10/29/2024
6,949,896
419,000
7,368,896
4,480,512
(2,888,384)
(39.20%)
588,130
221,000
809,130
968,833
159,703
19.74%
897,312
0
897,312
356,000
(541,312)
(60.33%)
440,437
352,711
793,148
483,300
(309,848)
(39.07%)
0
0
0
200,000
200,000
0.00%
8,875,775
992,711
9,868,486
6,488,645
(3,379,841)
(34.25%)
300 Pines and Mission Intersection Improvement
1,599,256
0
1,599,256
20,000
(1,579,256)
(98.75%)
313 Barker Rd/Union Pacific Crossing
50,000
0
50,000
1,060,845
1,010,845
2021.69%
320 Sullivan Preservation - Sprague to 8th
5,000
0
5,000
0
(5,000)
(100.00%)
321 Argonne Corridor Impry - North of Knox
19,608
0
19,608
21,500
1,892
9.65%
326 2020 Citywide Retroreflective Post Plates
0
0
0
126,200
126,200
0.00%
327 Sprague Stormwater & Crossing Project
2,365,000
0
2,365,000
0
(2,365,000)
(100.00%)
329 Barker Road Imp- City Limits to Appleway
50,000
0
50,000
2,793,100
2,743,100
5486.20%
346 Bowdish Sidewalk 12th to 22nd
2,106,777
0
2,106,777
40,000
(2,066,777)
(98.10%)
347 Broadway and Park Intersection
410,134
0
410,134
0
(410,134)
(100.00%)
348 Barker Road Improvements- Appleway to 190
0
221,000
221,000
0
(221,000)
(100,00%)
349 Trent Ave Access Control Safety Improvements
0
419,000
419,000
0
(419,000)
(100.00%)
351 Barker Road Imp - Sprague to Appleway
595,000
0
595,000
255,000
(340,000)
(57.14%)
354 16th Ave Preservation - Evergreen to Adams
0
352,711
352,711
0
(352,711)
(100.00%)
366 S. Sullivan Preservation - 8th to 12th
0
0
0
252,000
252,000
0.00%
367 Subarea Transportation Plan
0
0
0
200,000
200,000
0.00%
Argonne Bridge
675,000
0
675,000
720,000
45,000
6.67%
Contingency
1,000,000
0
1,000,000
1,000,000
0
0.00%
Total expenditures
8,875,775
992,711
9,868,486
6,488,645
(3,379,841)
(34.25%)
Revenues over (under) expenditures
0
0
0
Beginning fund balance
1,969,355
1,969,355
1,969,355
Ending fund balance
1,969,355
1,969,355
1,969,355
Note: Work performed for pavement preservation projects out of the Street
Capital Projects Fund is for items
such as sidewalk
upgrades
that were bid with the pavement preservation work.
#309 - PARK CAPITAL PROJECTS FUNC
Revenues
Grant Proceeds
0
0
0
1,561,761
1,561,761
0.00%
Transfers in - #001
160,000
0
160,000
0
(160,000)
(100.00%)
Transfers in - #312
220,000
326,299
546,299
300,000
(246,299)
(45.09%)
Total revenues
380,000
326,299
706,299
1,861,761
1,155,462
163.59%
Expenditures
316 Balfour Park improvements Phase 1
20,000
530,000
550,000
0
(550,000)
(100.00%)
328 Sullivan Park water line
0
2,000
2,000
0
(2,000)
(100.00%)
Greenacres Park Phase 2
200,000
0
200,000
1,861,761
1,661,761
830.88%
Total expenditures
220,000
532,000
752,000
1,861,761
1,109,761
147.57%
Revenues over (under) expenditures
160,000
(45,701)
0
Beginning fund balance
338,459
338,459
292,758
Ending fund balance
498,459
292,758
292,758
81
CITY OF SPOKANE VALLEY, WA
2025 Budget
CAPITAL PROJECTS FUNDS - continued
#310 - CIVIC FACILITIES CAPITAL PROJECTS FUND
Revenues
Investment Interest
Total revenues
Expenditures
Transfer out - #309 (Balfour Park)
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
#311 - PAVEMENT PRESERVATION
Revenues
Transfers in - #001
Transfers in - #301
Transfers in - #302
Transfers in - #312
Grant Proceeds
Total revenues
Expenditures
Pavement preservation
Pre -project GeoTech
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
#312 - CAPITAL RESERVE FUND
Revenues
Transfers in - #001 ('22 fund bal >5091.)
Investment Interest
Total revenues
Expenditures
Transfers out - #001 (City Hall Repair)
Transfers out - #001 (pub safety space planning)
Transfers out - #101 (Local Street Program)
Transfers out - #121 (Stabilization Reserve)
Transfers out - #303 (Subarea Transportation Plan)
Transfers out - #309 (Balfour Park Improvements Ph.
Transfers out - #309 (Sullivan Park waterline)
Transfers out - #309 (Greenacres Park Ph2)
Transfers out - #311 (Pavement Preservation)
Transfers out - #314 (Barker Rd Overpass)
Transfers out - #314 (Pines Rd Underpass)
Transfers out - #314 (Sullivan Interchange)
WSDOT Sullivan Park Property Acquisition
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Ad -As
ted
f Amendment
Amended
a025
Bud et
10/29/2024
1,200
0
1,200
1,200
0
0.00%
1,200
0
1,200
1,200
0
0.00%
0
0
0
0
0
0.00%
0
0
0
0
0
0.00%
1,200
1,200
1,200
19,274
19,274
20,474
20,474
20,474
21,674
1,021,900
0
1,021,900
0
(1,021,900)
(100.00%)
1,170,350
0
1,170,350
1,372,150
201,800
17.24%
1,170,350
0
1,170,350
1,372,150
201,800
17.24%
0
0
0
1,032,100
1,032,100
0.00%
0
358,362
358,362
112,011
(246,351)
(68.74%)
3,362,600
358,362
3,720,962
3,888,411
167,449
4.50%
3,500,000
2,120,165
5,620,165
2,000,000
(3,620,165)
(64.41%)
50,000
0
50,000
50,000
0
0.00%
3,550,000
2,120,165
5,670,165
2,050,000
(3,620,165)
(63.85%)
(187,400)
(1,949,203)
1,838,411
4,127,347
4,127,347
2,178,144
3,939,947
2,178,144
4,016,555
0
4,397,832
4,397,832
0
(4,397,832)
(100.00%)
500,000
0
500,000
650,000
150,000
30.00%
500,000
4,397,832
4,897,832
650,000
(4,247,832)
(86.73%)
0
1,424,000
1,424,000
0
(1,424,000)
(100.00%)
0
122,200
122,200
0
(122,200)
(100.00%)
0
0
0
1,750,000
1,750,000
0.00%
0
400,000
400,000
0
(400,000)
(100.00%)
0
0
0
200,000
200,000
0.00%
20,000
324,299
344,299
0
(344,299)
(100.00%)
0
2,000
2,000
0
(2,000)
(100,00%)
200,000
0
200,000
300,000
100,000
50.00%
0
0
0
1,032,100
1,032,100
0.00%
725,000
0
725,000
0
(725,000)
(100.00%)
20,094
367,906
388,000
1,708,023
1,320,023
340.21%
61,698
(41,021)
20,677
0
(20,677)
(100.00%)
0
759,600
759,600
0
(759,600)
(100.00%)
1,026,792
3,358,984
4,385,776
4,990,123
604,347
13.78%
(526,792)
512,056
(4,340,123)
11,996,259
11,996,259
12,508,315
11,469,467
12,508,315
8,168,192
82
CITY OF SPOKANE VALLEY, WA
2025 Budget
2024
As
Ado tsd Amendment
As
Amended
CAPITAL PROJECTS FUNDS - cantlnued'
#314 - RAILROAD GRADE SEPARATION PROJECTS FUN[
Revenues
Grant Proceeds
2,112,530
3,356,111
5,468,641
39,496,674
Developer Contributions
0
308,592
308,592
0
Transfers in - #301
801
0
801
0
Transfers in - #302
182,500
146,823
329,323
36,500
Transfers in - #312
806,792
326,885
1,133,677
1,708,023
Total revenues
3,102,623
4,138,411
7,241,034
41,241,197
Expenditures
143 Barker BNSF Grade Separation
223 Pines Rd Underpass
311 Sullivan Rd Interchange
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
#315 - TRANSPORTATION IMPACT FEES FUN❑
Revenues
Transportation Impact Fees
Investment Interest
Total revenues
Expenditures
Transfers out - #303
Total expenditures
725,000
0
725,000
0
273,674
2,226,326
2,500,000
40,850,197
2,153,948
1,633,052
3,787,000
391,000
3,152,622
3,859,378
7,012,000
41,241,197
(49,999)
229,034
0
117,460
117,460
346,494
67,461
346,494
346,494
10/29/2024
34,028,033 622.24%
(308,592) (100.00%)
(801) (100.00%)
(292,823) (88.92%)
574,346 50.66%
34,000,163 469.55%
(725,000)
(100.00%)
38,350,197
1534.01 %
(3,396,000)
(89.68%)
34,229,197
488.15%
300,000 0 300,000 400,000 100,000 33.33%
0 0 0 30,000 30,000 0.00%
300,000 0 300,000 430,000 130,000 43.33%
0 0
0
0 0 0 0.00%
0 0 0 0.00%
Revenues over (under) expenditures 300,000 300,000 430,000
Beginning fund balance 1,137,793 1,137,793 1,437,793
Ending fund balance 1,437,793 1,437,793 1,867,793
#316 - ECONOMIC DEVELOPMENT CAPITAL PROJECTS FUND
Revenues
Transfers in - #104 0 4,400,000 4,400,000 0 (4,400,000) (100.00%)
Total revenues 0 4,400,000 4,400,000 0 (4,400,000) (100.00%
Expenditures
Cross Country Course Project
0 4,400,000
4,400,000
0 (4,400,000) (100.00%)
Total expenditures
0 4,400,000
4,400,000
0 (4,400,000) (100.00%)
Revenues over (under) expenditures
0
0
0
Beginning fund balance
0
0
0
Ending fund balance
0
0
0
83
ENTERPRISE FUNDS
#402 - STORMWATER FUND
RECURRING ACTIVITY
Revenues
Stormwater Management Fees
Investment Interest
Total Recurring Revenues
Expenditures
Wages / Benefits / Payroll Taxes
Supplies
Services & Charges
Intergovernmental Payments
Vehicle rentals - #501
Total Recurring Expenditures
Recurring Revenues Over (Under)
Recurring Expenditures
NONRECURRING ACTIVITY
Revenues
Grant Proceeds
Total Nonrecurring Revenues
Expenditures
Capital - various projects
Watershed studies
Asset management software system
Total Nonrecurring Expenditures
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
Beginning working capital
Ending working capital
CITY OF SPOKANE VALLEY, WA
2025 Budget
2024
As
Adopted
I Amendment
As
Amended
2025 '!
Bud et
10/29/2024
5,600,000
0
5,600,000
6,170,000
570,000
10.18%
40,000
0
40,000
90,000
50,000
125.00%
5,640,000
0
5,640,000
6,260,000
620,000
10.99%
1,316,976
32,346
1,349,322
1,578,815
229,493
17.01%
44,700
0
44,700
37,200
(7,500)
(16,78%)
2,422,317
0
2,422,317
2,272,306
(150,011)
(6.19%)
48,000
0
48,000
88,000
40,000
83.33%
13,000
0
13,000
16,500
3,500
26.92%
3,844,993
32,346
3,877,339
3,992,821
115,482
2.98%
1,795,007 (32,346) 1,762,661 2,267,179
0
0
0
0
0
0.00%
0
0
0
0
0
0.00%
1,500,000
1,110,000
2,610,000
1,500,000
(1,110,000)
(42.53%)
150,000
0
150,000
150,000
0
0.00%
0
0
0
50,000
50,000
0.00%
1,650,000
1,110,000
2,760,000
1,700,000
(1,060,000)
(38.41%)
(1,650,000) (1,110,000) (2,760,000) (1,700,000)
145,007 (1,142,346) (997,339) 567,179
4,550,158 4,550,158 3,552,819
4,695,165 3,552,819 4,119,998
i orai revenues
5,640,000 0
5,640,000
6,260,000
Total expenditures
5,494,993 1,142,346
6,637,339
5,692,821
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
145,007 (1,142,346)
(997,339)
567,179
Beginning unrestricted fund balance
4,550,158
4,550,158
3,552,819
Ending unrestricted fund balance
4,695,165
3,552,819
4,119,998
#403 - AQUIFER PROTECTION AREA
Revenues
Spokane County
Investment Interest
Total revenues
Expenditures
Capital - various projects
Effectiveness study
Total expenditures
Revenues over (under) expenditures
Beginning working capital
Ending working capital
500,000
0
500,000
0
(500,000)
(100.00%)
20,000
0
20,000
20,000
0
0.00%
520,000
0
520,000
20,000
(500,000)
(96.15%)
1,000,000
0
1,000,000
1,000,000
0
0.00%
55,000
0
55,000
0
(55,000)
(100.00%)
1,055,000
0
1,055,000
1,000,000
(55,000)
(5.21%)
(535,000)
(535,000)
(980,000)
1,590,248
1,590,248
1,055,248
1,055,248
1,055,248
75,248
84
CITY OF SPOKANE VALLEY, WA
2025 Budget
INTERNAL SERVICE FUNDS
#501 - ER&R FUND
Revenues
Vehicle rentals - #001
Vehicle rentals - #101
Vehicle rentals - #101 (plow replace.)
Vehicle rentals - #402
Transfers in - #101 (lT equipment reserve)
Transfers in - #001 (New parks maint. vehicles)
Transfers in - #101 (New signal maint. vehicles)
Investment Interest
Total revenues
Expenditures
Small tools & minor equipment
Vehicle purchase
Snow plow purchase
Heavy Duty Machinery & Equipment
Total expenditures
Revenues over (under) expenditures
Beginning working capital
Ending working capital
#502 - RISK MANAGEMENT FUND
Revenues
Transfers in - #001
Investment Interest
Total revenues
Expenditures
Auto & Property Insurance
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
_
As
Adopted
_2024
I Amendment
As
Amended
10/29/2024
46,750
0
46,750
79,500
32,750
70.05%
41,950
0
41,950
71,200
29,250
69.73%
300,000
0
300,000
300,000
0
0.00%
13,000
0
13,000
16,500
3,500
26.92%
86,500
0
86,500
92,500
6,000
6.94%
0
85,000
85,000
0
(85,000)
(100.00%)
0
205,000
205,000
0
(205,000)
(100.00%)
20,000
0
20,000
20,000
0
0.00%
508,200
290,000
798,200
579,700
(218,500)
(27.37%)
10,000
0
10,000
10,000
0
0.00%
120,000
290,000
410,000
0
(410,000)
(100.00%)
300,000
0
300,000
175,000
(125,000)
(41.67%)
270,000
0
270,000
0
(270,000)
(100.00%)
700,000
290,000
990,000
185,000
(805,000)
(81.31%)
(191,800)
(191,800)
394,700
1,356,722
1,356,722
1,164,922
1,164,922
1,164,922
1,559,622
700,000
0
700,000
900,000
200,000
28.57%
0
4,800
4,800
4,800
0
0.00%
700,000
4,800
704,800
904,800
200,000
28.38%
700,000
125,000
825,000
900,000
75,000
9.09%
700,000
125,000
825,000
900,000
75,000
9.09%
0
(120,200)
4,800
460,525
460,525
340,325
460,525
340,325
345,125
#503 - PUBLIC SAFETY EQUIPMENT REPLACEMENT FUND
Revenues
Transfers in - #001 (replacement amts)
0
473,722
473,722
473,722
0
0.00%
Transfers in - #001 (transfer for equipment for
future additional officers)
0
1,000,000
1,000,000
0
(1,000,000)
(100.00%)
Total revenues
0
1,473,722
1,473,722
473,722
(1,000,000)
(67.86%)
Expenditures
Equipment Purchases
0
0
0
0
0
0.00%
Total expenditures
0
0
0
0
0
0.00%
Revenues over (under) expenditures
0
1,473,722
473,722
Beginning fund balance
0
0
1,473,722
Ending fund balance
0
1,473,722
1,947,444
85
CITY OF SPOKANE VALLEY, WA
2025 Budget
FIDUCIARY FUNDS
#632 PASSTHROUGH FEES & TAXES FUND
Revenues
Fees & taxes collected for other governments
Total revenues
Expenditures
Fees & taxes remitted to other governments
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
2024
As
Adopted
IAs
jAmendmenti
Amended
,2025
Bud et
10/29/2024
500,000 100,000 600,000 600,000 0 0.00%
500,000 100,000 600,000 600,000 0 0.00%
500,000 100,000 600,000 600,000
500,000 100,000 600,000 600,000
0 0 0
0 0 0
0 0 0
0 0.00%
0 0.00%
Total of Revenues for all Funds
104,582,371
19,718,412
124,300,783
147,856,886
Total of Expenditures for all Funds
106,404,958
35,464,244
141,869,202
149,637,715
Total grant revenues (included in total
revenues)
9,507,426
4,192,473
13,699,899
46,087,958
Total Capital expenditures (included in
total expenditures)
19,470,397
14,685,229
34,155,626
56,300,103
86
CITY OF SPOKANE VALLEY, WA
2025 Budget
Revenues by Fund
General Fund
Property Tax
Sales Tax
Sales Tax - Public Safety
Sales Tax - Criminal Justice
Gambling and Leasehold Excise Tax
Franchise Fees/Business Registration
State Shared Revenues
Service Revenues
Fines and Forfeitures
Recreation Program Fees
Miscellaneous, Investment Int., Transfers
Total General Fund
Other Funds
101 Street Fund
103 Paths & Trails Fund
104 Hotel/Motel Tax Tourism Facilities Fund
105 Hotel/Motel Tax Fund
106 Solid Waste Fund
107 PEG Fund
108 Affordable & Supportive Housing Sales Tax
109 Tourism Promotion Area Fund
110 Homeless Housing Program Fund
111 Transportation Benefit District Fund
121 Service Level Stabilization Reserve Fund
122 Winter Weather Reserve Fund
204 LTGO Bond Debt Service Fund
301 REET 1 Capital Projects Fund
302 REET 2 Capital Projects Fund
303 Street Capital Projects Fund
309 Parks Capital Projects Fund
310 Civic Facilities Capital Projects Fund
311 Pavement Preservation Fund
312 Capital Reserve Fund
314 Railroad Grade Separation Projects Fund
315 Transportation Impact Fees Fund
402 Stormwater Management Fund
403 Aquifer Protection Area Fund
501 Equipment Rental & Replacement Fund
502 Risk Management Fund
503 Public Safety Equipment Replacement Fund
632 Passthrough Fees & Taxes Fund
Total Other Funds
Total All Funds
14,081,000
33,000,000
1,609,400
2,833,700
523,000
1,320,000
2,527,400
3,616,900
482,100
658,100
3,003,700
$ 63,655,300
9,362,900
10,300
790,000
920,000
320,000
60,000
215,000
1,300,000
290,000
2,785,000
288,000
15,000
970,950
1,700,000
1,775,000
6,488,645
1,861,761
1,200
3,888,411
650,000
41,241,197
430,000
6,260,000
20,000
579,700
904,800
473,722
600,000
$ 84,201,586
$ 147,856,886
87
x
m
H
t
m
c
c
a
J >
J G1
ui
Z
Q L�L
O ca
L.
m
a�
O Ln
N
O
V N
LL
C
x
v
v
L,
u
i
O
N O
o
VI
LLO i°\-�
-O \
co.O
'C \
N
vi
LL +' N
c0
U
C
(�
'LL.
p
E
5
U
a
U
�..r
�n
C
LL
co
00
N
LLI
J
J
00
00
LLI tD
Q Ln
00
a
LL LA
O N
� O
A
ul
LL
LL
In
va
CL rr
ca
Q
U
v
�
E
LL
tio
O
LL o
j
tto
m
nQ
v
o
:
a
ol
41 LL
VV)
n
I
v
a
LL
LL
N
U
41
7
LL
o
c
U1
N
OC L
-0
u1
(AN
0
�
�U
N
Q
N
N
t
Y
0
m
0)
00
CITY OF SPOKANE VALLEY, WA
2025 Budget - General Fund
Detail Revenues by Type
Property Tax
Property Tax
12,526,709
12.993,487
13,312,953
13,824,900
14,081,000
Property Tax - Delinquent
423,445
156,971
146,960
0
0
12.950,154
13,150,458
13,459,913
13,824,900
14,081,000
Sales Taxes
Sales Tax
31,499,534
32,347,046
32,522,920
32,526,600
33,000,000
Sales Tax - Public Safety
1,398,648
1,529,941
1,583,962
1,600,800
1,609,400
Sales Tax - Criminal Justice
2,472,016
2,685,503
2,774,860
2,818,500
2,833,700
35,370,198
36,562,490
36,881,742
36,945,900
37,443,100
Gambling and Leasehold Excise Tax
Amusement Games
13,613
16,661
113,503
14,000
100,000
Card Games
386,758
453,158
2,476
375,000
1,000
Bingo & Raffles
688
982
19,021
1,000
15,000
Punch Boards & Pull Tabs
89,747
109,535
409,219
90,000
400,000
Leasehold Excise Tax
4,915
5,412
12,220
5,000
7,000
495,721
585,748
556,439
485,000
523,000
Licenses & Permits
General Business Licenses
209,835
231,082
1,098,089
200,000
220,000
Franchise Fees
1,166,509
1,169,326
238,732
1,170,000
1,100,000
1,376,344
1,400,408
1,336,821
1,370,000
1,320,000
State Shared Revenues
City Assistance State Revenue
312,720
0
0
0
0
Payment in Lieu of Taxes - DNR
3,320
3,096
0
4,000
4,000
CJ - High Crime
307,978
335,772
343,866
300,000
344,000
MVET Criminal Justice - Population
33,381
36,579
39,281
40,800
43,500
CJ Contracted Services
202,289
217,671
231,199
200,000
231.000
CJ Special Programs
118,733
129,552
138,480
145,000
152,300
Marijuana Excise Tax Distribution
212,580
271,849
271,857
178,200
224,000
DUI - Cities
16,689
7,730
10,820
14,000
13,000
Liquor Board Excise Tax
710,593
740,373
754,305
776,500
713,700
Liquor Board Profits
770,254
810,471
818,871
810,900
801,900
2,688,537
2,553,093
2,608,679
2,469.400
2,527,400
Service Revenues
Accessory Dwelling
3,000
2,023
3,646
2,000
2,000
Building & Planning Fees
452,967
438,338
429,815
306,800
342,300
Planning Fees
1,365,855
944,967
870,068
865,000
870,000
Building Permits
2,536,834
2,015,646
1,924,191
1,751,000
1,850,000
Code Enforcement
17,928
44,694
22,746
20,000
20,000
Demolition Permits
4,952
5,020
3,330
45,000
5,000
Entertainment License
1,575
1,575
0
1,600
1,600
Grading Permits
40,115
42,079
42,085
28,000
33,000
Home Profession Fee
2,172
3,536
5,612
3,000
3,000
Mechanical Permits
183,608
173,337
163,929
157,000
160,000
Misc. Permits & Fees
55,940
33,083
75,431
32,000
37,500
Plumbing Permits
94,396
70,719
65,822
80,000
80,000
Right of Way Permits
183,037
253,579
255,997
188,000
210,000
Street Vacation Permits
2,279
13,824
1,477
2,000
2,000
Temporary Use Permit Fees
1,500
1,040
0
500
500
4,946,158
4,043,460
3,864,149
3,481,900
3,616,900
90
CITY OF SPOKANE VALLEY, WA
2025 Budget - General Fund
Detail Revenues by Type
Fines and Forfeitures
Public Safety False Alarm Services
59,666
63,914
55,738
62,000
55,000
Public Safety Grants
100,934
50,792
0
50,000
50,000
LE & CJ One -Time City Assistance
389,399
0
0
0
0
Fines & Forfeits - Traffic
341,849
279,392
374,655
361,000
347,500
Other Criminal- Non Traffic Fines
25,128
29,408
73,399
27,600
29,600
916,976
423,506
503,792
500,600
482,100
Limited term employee - proiect
Activity Fees (To use a recreational facility)
222,115
437,640
645,077
417,900
467,300
Program Fees (To participate in a program)
79,956
177,846
232,453
189,300
190,800
302,071
615,486
877,530
607,200
658,100
Miscellaneous
AWC Health & Wellness
0
0
0
1,000
1,000
Investment Interest
70,407
1,135,547
3,262,326
1,100,000
2,000,000
Sales Tax Interest
18,321
38,136
103,311
30,000
40,000
Lease Financing
0
48,494
88,271
0
0
Interest on Gambling Tax
112
19
0
200
100
Police Precinct Rent
44,899
42,276
45,659
42,000
42,000
Police Precinct Maintenance
24,793
36,809
20,816
36,000
21,000
Judgments and Settlements
26
173,608
3,565,298
0
0
Miscellaneous Revenue & Grant Proceeds
165,582
151,731
163,003
431,000
523,000
COVID-19 Stimulus Funding
37,141
5,713,803
9,464,426
159,000
0
Copy Charges
651
1,067
318
1,000
1,000
Pass -Through Services
1,978
1,629
1,777
2,000
1,600
363,910
7,343,119
16,715,205
1,802,200
2,629,700
Transfers
Transfers in - #105 (h/m tax-CP advertising)
9,516
12,982
14,155
30,000
30,000
Transfers in - #110
0
0
0
290,000
344,000
Transfers in-#312
0
606,537
4,801,397
1,546,200
0
9,516
619,519
4,815,552
1,866,200
374,000
Total General Fund Revenue
59,419,585
67,297,287
81,619,822
63,353,300
63,655,300
91
CITY OF SPOKANE VALLEY, WA
2025 Budget - Other Funds
Detail Revenues by Type
101 - Street Fund
Utility tax
1,084,387
1,003,537
960,872
900,000
900,000
Motor Vehicle Fuel (Gas) Tax
1,901,926
1,951,437
1,969,114
1,950,700
1,969,700
Multimodal Transportation Revenue
132,334
137,638
139.065
137,500
138,200
Right -of -Way Maintenance Fee
115,307
101,652
112,552
100,000
100,000
Solid Waste Road Wear Fee
0
0
2,163,489
1,700,000
1,700,000
Investment Interest
556
12,416
122,690
10,000
10,000
Other Miscellaneous Revenues & Grants
282,509
425,161
31,457
10,000
10,000
Nonrecurring Transfer in - #001
2,552,600
3,084,919
3,530,048
3,200,423
0
Nonrecurring Transfer in - #106
0
271,000
1,862,929
0
0
Nonrecurring Transfer in - #111
0
0
0
1,392,500
2,785,000
Nonrecurring Transfer in - #122
89,805
500,000
0
0
0
Nonrecurring Transfer in - #311
0
0
2,677,099
0
0
Nonrecurring Transfer in - #312
0
0
250,000
0
1,750,000
6,159,424
7,487,760
13,819,315
9,401,123
9,362,900
103 - Paths & Trails Fund
Motor Vehicle Fuel (Gas) Tax
8,022
8,231
8,305
8,200
8,300
Investment interest
21
579
1,946
1,000
2,000
8,043
8,810
10,251
9,200
10,300
104 - Hotel/Motel Tax - Tourism Facilities Fund
Hotel/Motel Tax
481,321
591,849
588,684
600,000
590,000
Transfers in-#105
1,201,684
273,000
515,198
793,575
0
Investment interest
2,617
82,662
234.243
80,000
200,000
1,685,622
947,511
1,338,125
1,473,575
790,000
105 - Hotel/Motel Tax Fund
Hotel/Motel Tax
744,435
901,685
905,678
900,000
900,000
Investment Interest
898
11,320
26,189
10,000
20,000
745,333
913,005
931,867
910.000
920,000
106 - Solid Waste
Solid Waste Administrative fee
232,310
268,611
276,172
250,000
250,000
Solid Waste Road Wear fee
1,760,519
1,987,350
0
0
0
Investment Interest
1,480
43,191
91,696
40,000
70,000
1,994,309
2,299,152
367,868
290,000
320,000
107 - PEG Fund
Comcast PEG contribution
71,252
64,640
56,295
63,000
55,000
Investment Interest
160
3,246
10,249
3,000
5,000
71,412
67,886
66,544
66,000
60,000
108 - Affordable & Supportive Housing Sales Tax
Affordable & Supportive Sales Tax
215,088
202,181
193,105
200.000
200,000
Investment Interest
205
8,061
29,958
8,000
15,000
215,293
210,242
223,063
208,000
215,000
109 - Tourism Promotion Area
Tourism Promotion Area Fee
0
0
1,309,506
1,200,000
1,300,000
Investment Interest
0
0
24,548
0
0
Tourism Interest
0
0
3,644
0
0
0
0
1,337,698
1,200,000
1,300,000
110 - Homeless Housing Program
Recording Fees
0
0
125,527
290,000
290,000
Investment Interest
0
0
1,020
0
0
0
0
126,547
290,000
290,000
111 - Transportation Benefit District
Vehicle License Fees
0
0
0
1,392,500
2,785,000
Investment Interest
0
0
0
0
0
0
0
0
1,392,500
2,785,000
121 - Service Level Stabilization Reserve
Investment Interest
0
0
151,854
288,000
288,000
Transfers in - #312
0
0
0
400,000
0
0
0
151,854
688,000
288,000
92
CITY OF SPOKANE VALLEY, WA
2025 Budget - Other Funds
Detail Revenues by Type
122 - Winter Weather Reserve Fund
Investment Interest
209
7,088
16,788
6,000
15,000
Transfer in - #001
364,440
89,805
500,000
0
0
364,649
96,893
516,788
6,000
15,000
204 - Debt Service - LTGO 03 Fund
Facilities District Revenue
480,800
501,200
527,200
551,600
569,400
Transfers in - #001
401,500
401,400
401,150
398,950
401,550
Transfers in - #301
80,775
81,100
80,600
0
0
Transfers in - #302
80,775
81,100
80,600
0
0
1,043,850
1,064,800
1,089,550
950,550
970,950
301 - REET 1 Caoital Projects Fund
REET 1 - 1st Quarter Percent
3,109,113
2,790,020
1,678,860
1,500,000
1,500,000
Investment Interest
2,827
96,965
274,630
90,000
200,000
3,111,940
2,886,985
1,953,490
1,590,000
1,700,000
302 - REET 2 Capital Proiects Fund
REET 2 - 2nd Quarter Percent
3,109,113
2,790,020
1,678,860
1,500,000
1,500,000
Investment Interest
5,137
117,019
305,242
100,000
275,000
3,114,250
2,907,039
1,984,102
1,600,000
1,775,000
303 - Street Capital Projects Fund
Grant Proceeds
4,174,243
4,235,814
5,340,138
7,368,896
4,480,512
Developer Contributions
1,271,759
853,467
934,884
809,130
968,833
Investment Interest
218
11,652
50,219
0
0
Transfers in - #001
0
0
51,372
0
0
Transfers in - #106
0
110,746
0
0
0
Transfers in - #301
293,208
899,463
499,948
897,312
356,000
Transfers in - #302
1,401,744
226,701
2,583,768
793,148
483,300
Transfers in - #312
(87,442)
113,786
43,240
0
200,000
7,053,730
6,451,629
9,503,569
9,868,486
6,488,645
309 - Parks Capital Projects Fund
Grant Proceeds
593,260
0
158,658
0
1,561,761
Developer Contribution
17,896
0
0
0
0
Investment Interest
20
0
1,158
0
0
Transfers in - #001
178,813
160,145
515,939
160,000
0
Transfers in - #302
64,077
124,020
5,000
0
0
Transfers in - #310
0
0
40,192
0
0
Transfers in - #312
604,511
332,267
4,312,623
546,299
300,000
1,458,577
616,432
5,033,570
706,299
1,861,761
310 - Civic Facilities Capital Proiects Fund
Investment Interest
692
13,652
4,851
1,200
1,200
692
13,652
4,851
1,200
1,200
311 - Pavement Preservation Fund
Grants
0
2,052,175
2,614,216
358,362
112,011
Developer Contribution
29,011
0
29,700
0
0
Investment Interest
3,448
73,150
138,459
0
0
Transfers in-#001
991,843
1,001,800
1,011,800
1,021,900
0
Transfers in - #101 (local streets)
0
0
1,372,761
0
0
Transfers in-#106
1,537,776
3,193
0
0
0
Transfers in-#301
827,278
550,241
827,278
1,170,350
1,372,150
Transfers in-#302
827,279
914,900
827,279
1,170,350
1,372,150
Transfers in - #312
0
0
0
0
1,032,100
4,216,635
4,595,459
6,821,493
3,720,962
3,888,411
312 - Capital Reserve Fund
Sale of Land
109,403
0
0
0
0
Investment Interest
8,303
236,054
803,378
500,000
650,000
Transfers in - #001
11,126,343
3,593,000
5,358,054
4,397,832
0
Transfers in - #310
3,600
0
0
0
0
11,247,649
3,829,054
6,161,432
4,897,832
650,000
93
CITY OF SPOKANE VALLEY, WA
2025 Budget - Other Funds
Detail Revenues by Type
314 - Railroad Grade Separation Projects Fund
Grant Proceeds
280,718
677.412
799,967
5.468,641
39,496,674
Investment Interest
427
0
0
0
0
Developer Contribution
51,403
518
144,686
308,592
0
Rental Income
17,793
10,500
0
0
0
Transfers in - #301
0
0
0
801
0
Transfers in - #302
660,516
0
0
329,323
36,500
Transfers in - #312
602,272
633,818
625,148
1,133,677
1,708,023
1,613,129
1,322,248
1,569,801
7,241,034
41,241,197
315 - Transportation Impact Fees Fund
Transportation Impact Fees
294.477
361,614
429,485
300,000
400,000
Investment Interest
131
9,683
42,404
0
30,000
294,608
371,297
471,889
300,000
430,000
316 - Economic Development Capital Projects Fund
Transfer in - #104 (cross course)
0
0
13,015
4.400,000
0
Transfer in - #312 (fairgrounds building)
3,358
7,010
0
0
0
3,358
7,010
13,015
4.400,000
0
402 - Stormwater Management Fund
Stormwater Management Fee
2,026,140
2,031,000
5,585,386
5,600,000
6,170,000
Grant Proceeds - Nonrecurring
95,000
0
306,666
0
0
Investment Interest
2,134
40,038
172,947
40,000
90,000
2,123,274
2,071,038
6,064,999
5,640.000
6,260,000
403 - Aquifer Protection Area Fund
Spokane County
522.357
514,576
515,898
500,000
0
Grant Proceeds
1.337,636
236,685
621.476
0
0
Developer Contribution
157,865
0
0
0
0
Investment Interest
1,221
20,421
57,692
20,000
20,000
Transfers in - #302
14,926
0
0
0
0
2,034,005
771,682
1,195,066
520,000
20,000
501 - Equipment Rental & Replacement Fund
Vehicle rentals - #001
31,300
31,300
59,600
46,750
79,500
Vehicle rentals - #101
10,250
10,250
27,750
41,950
71,200
Vehicle rentals - #101 (plow replace.)
60,500
275,000
275,000
300,000
300,000
Vehicle rentals - #402
6,750
6,750
6,750
13,000
16,500
Transfers in - #001 (CenterPlace kitchen reserve)
36,600
0
0
0
0
Transfers in - #001 (Additional vehicle)
0
0
0
85,000
0
Transfers in - #001 (IT equipment reserve)
0
0
0
86,500
92,500
Transfers in - #101 (Additional vehicle)
0
0
70,568
205,000
0
Miscellaneous revenues
0
325
976
0
0
Investment Interest
1,147
20,448
52,639
20,000
20,000
146,547
344.073
493,283
798,200
579,700
502 - Risk Management Fund
Transfers in - #001
425,000
450,000
600,000
700,000
900.000
Investment Interest
117
4,889
4,803
4,800
4,800
425,117
454,889
604,803
704,800
904,800
503 - Public Safety Equipment Replacment
Transfers in - #001
0
0
0
1,473,722
473,722
0
0
0
1.473,722
473,722
632 - Passthrough Fees & Taxes Fund
Fees & Taxes collected for other governments
589,853
433.410
601,526
600,000
600,000
589.853
433.410
601,526
600,000
600,000
Total of "Other Fund" Revenues
49,721,299
40.171,956
62,456,359
60,947,483
84,201,586
General Fund Revenues
59,419.585
67,297,287
81,619,822
63,353,300
63,655,300
Total Revenues 109,140,884 107,469,243 144,076,181 124,300,783 147,856,886
94
101
105
106
107
109
110
111
122
204
301
302
303
309
311
312
314
402
403
501
502
632
CITY OF SPOKANE VALLEY, WA
2025 Budget
Expenditures by Fund and Department
General Fund
Council
$ 754,111
City Manager
858,450
City Attorney
983,089
City Services
1,451,798
Public Safety
41,077,009
Operations & Administrative
Deputy City Manager
637,381
Finance
1,506,684
Human Resources
402,280
Information Technology
445,653
Facilities
1,485, 751
Public Works
Administration
380,647
Engineering
2,021,088
Building
2,125,485
Economic Development
1,252,280
Planning
1,112,227
Parks & Recreation
Administration
469,981
Maintenance
2,424,043
Recreation
361,235
Aquatics
677,500
Senior Center
35,202
CenterPlace
724,628
General Government
3,581,222
Total General Fund
$ 64,767,744
Other Funds
Street Fund
$ 9,250,085
Hotel/Motel Tax Fund
923,000
Solid Waste Fund
119,289
Tourism Promotion Area Fund
73,000
PEG Fund
1,275,000
Homeless Housing Program Fund
344,000
Transportation Benefit District Fund
2,785,000
Winter Weather Reserve Fund
500,000
LTGO Bond Debt Service Fund
970,950
REET 1 Capital Projects Fund
1,728,150
REET 2 Capital Projects Fund
1,891,950
Street Capital Projects Fund
6,488,645
Parks Capital Projects Fund
1,861,761
Pavement Preservation Fund
2,050,000
Capital Reserve Fund
4,990,123
Railroad Grade Separation Projects
41,241,197
Stormwater Management Fund
5,692,821
Aquifer Protection Area
1,000,000
Equipment Rental & Replacement (ER&R)
185,000
Risk Management Fund
900,000
Passthrough Fees & Taxes Fund
600,000
Total Other Funds
$ 84,869,971
Total All Funds
$ 149,637,715
95
a �
L
W =
J �
CL RIT
i W
W -�
Z = l^G
Y L
� a �
L _
O
Ln
~ N
V O
N
>0
N
\
fu0
LAN
C
u
C
C
V ^
LL
c
O
<
o
u
a
06 Ln
w
O
m
v
o.
0
0
n
0
V)
LL
LL
h �
N C
!/
u eo
O
7
t LID
°
LL
Q
W U
: O Q
a
N
Y
Q
i L
aa)i
u
coo
V) a)
N
v
Y
M O
aa)
mo
�
3
Y
O
O
ELn
Y
4�
4!
C
�
pC
v
o
Nca
n
U N
O
Ur N
_
co
`v
7
a
a
c
D
L
J
J
Ln
oZS
Q.
^
OCL
LLI
W
Z
GJ
M
C
a
-�
�
� 0 o
u
Y
v a
x
Wa
O
Vl-
LL
u _
U
O
LA
>-
N
V
N
N
7
IA
LL
LO
a)
U
O
a
Q
LL
a
:3
a
txo
a
� o
U
c ,j
�
a
cC:
c
v
c
o
o
-a
�
+-�
v
Q
o
o
E
LL a
u
C
a)
0 °
cu
ai p
c1S
u_
Y
'L
O
3
o
m
°
C
o
~
w
�- O 0) W O) It O Cl) t- c0 to O t- M to O N 0D N I�t
�- to co m O m 00 00 tO t1') 't 00 00 00 N 0p rt Cl) C) C) N N et
�- V O r- 0 M O N (D t-(fl O_ 114 N N O C N to N N (D _ r
.,t 00 M n n (D N LO tc) 'o N GV 0) 't t- to Itti
tO tO 00 to h co C) (D
It 00 00 N N to (O N M t� M N W (O
C. t� 00 0) �t O (D to "t 'tt CO C:)- N (M (O t- to r
N N .- N M et•
d' O
to (fl
O O O O O O O O O O O O O C. O 0 0 0 0 0 0 O O
O O
G C O
to
O O O O O 0 0 0 0 O O O O O O O O O O O O N N
cq M
G �
to (n
• ,' C. O O O 0) 0 C) 0 0 O O O O O O O O (D O O O O 0)
CD CD CD
a) 4) (M
E CD 00
0
�t O
m LM
CcG w
ui G. O O N (0 O CD O Od' O M CD tij N 0) O M tM O M 't tto n
J w a) 0 O O N N r ti tO I O V r �{ r r- 0) to 0) N O O (fl (D N
0) (/} 00 (D N M 00 O t` M 0) V 00 co (D 0) (() M r a M 01 0)
LM M ti tc) t(f Cl) N 0000 to M N V M tO N M(0 V O n
QZ O M N cD
Y to
O o
NN C M 69
U-
0 W CD C)tO O C) C) (D 0 0 C) C) C) O O C) 0 0 0 0 0 co O d•
) CD 'I O CD (0 C) tO O C) to to O C) C) C) C)O C) (0 C)N
.- O It M tO (D t- (D 0) O It V M W to O to (D O tO 00
'O •- (D (D N to r•- Cl) V (
tO <t N c 0) .- O n N
U c -'
0
3 _.._+OL
Cl)
d
c
(� f{).. •- O O 00 C) M O M O N V tO O t� ('M N C)N C) C)tO N ('M (D .- It O tO M d O) N O 00 (D N (D ., V V_ et N N .- to - C)a 00 e- (M C) C) (0 (D 0) O) O et
V (D V' 00 M N M N 4 V tO t- O 00 O O W O <}
00 r N N N (0 00 r M N N (D M C) M N M
N U)
(2 (D V'
CCi M� 00 0) N (D C M 7 to M CO r 00 � M
m
lff �-
°,,, 63 to
a)
T
N 0)
O C
N p) y O N
•C C U t Q Cp
N U O
Q T N~ O > N .� U d p N
a) a) (UL a) Of o N C O U m C C C U >
a E (' c U c� ro o in (U �_ I n c '� U d U
o m (4 C m E aa'i .5 c m E c as is .� m
U Q T c o- •� m o c� m aa)) a aoi aa)) o
UUUUa o c (i IL m w a aQ ��Q�U 0~
00
0)
CITY OF SPOKANE VALLEY, WA
2025 Budget
General Fund Department Changes from 2024 to 2025
City Council
Wages, Payroll Taxes &
Benefits
368,807
384,411
15,604
4.23%
Supplies
3,000
1,100
(1,900)
(63.33%)
Services & Charges
399,600
368,600
(31,000)
(7.76%)
Total
771,407
754,111
(17,296)
(2.24%)
City Manager
Wages, Payroll Taxes &
Benefits
793,974
776,450
(17,524)
(2.21%)
Supplies
6,700
6,000
(700)
(10.45%)
Services & Charges
82,300
76,000
(6,300)
(7.65%)
Total
882,974
858,450
(24,524)
(2.78%)
City Attorney
Wages, Payroll Taxes &
Benefits
797,155
824,420
27,265
3.42%
Supplies
6,253
6,445
192
3.07%
Services & Charges
262,974
152,224
(110,750)
(42.11%)
Total
1,066,382
983,089
(83,293)
(7.81%)
City Services
Wages, Payroll Taxes &
Benefits
892,628
928,238
35,610
3.99%
Supplies
2,500
2,300
(200)
(8.00%)
Services & Charges
429,440
521,260
91,820
21.38%
Total
1,324,568
1,451,798
127,230
9.61%
Public Safety
Wages/Payroll Taxes/Benefits
0
223,200
223,200
0.00%
Supplies
25,200
0
(25,200)
(100.00%)
Other Services and Charges
203,700
233,700
30,000
14.73%
Intergovernmental Services
35,022,348
39,710,109
4,687,761
13.39%
Total
35,251,248
40,167,009
4,915,761
13.94%
Deputy City Manager
Wages, Payroll Taxes &
Benefits
599,936
628,114
28,178
4.70%
Supplies
500
500
0
0.00%
Services & Charges
9,790
8,767
(1,023)
(10.45%)
Total
610,226
637,381
27,155
4.45%
Finance
Wages, Payroll Taxes &
Benefits
1,434,456
1,481,518
47,062
3.28%
Supplies
3,500
5,666
2,166
61.89%
Services & Charges
19,200
19,500
300
1.56%
Total
1,457,156
1,506,684
49,528
3.40%
Human Resources
Wages, Payroll Taxes &
Benefits
354,207
373,140
18,933
5.35%
Supplies
2,200
1,700
(500)
(22.73%)
Services & Charges
32,710
27,440
(5,270)
(16.11%)
Total
389,117
402,280
13,163
3.38%
Information Technology
Wages, Payroll Taxes &
Benefits
444,284
432,003
(12,281)
(2.76%)
Supplies
500
650
150
30.00%
Services & Charges
12,600
13,000
400
3.17%
Total
457,384
445,653
(11,731)
(2.56%)
Facilities
Wages, Payroll Taxes &
Benefits
539,193
524,416
(14,777)
(2.74%)
Supplies
137,100
101,900
(35,200)
(25.67%)
Services & Charges
675,630
769,435
93,805
13.88%
Total
1,351,923
1,395,751
43,828
3.24%
99
CITY OF SPOKANE VALLEY, WA
2025 Budget
General Fund Department Changes from 2024 to 2025
(Continued fmm previous page) i
Communitv & Public Works - Administration
Wages, Payroll Taxes & Benefits
351,972
324,852
(27,120)
(7.71%)
Supplies
1,000
1.000
0
0,00%
Services & Charges
56,460
54,795
(1,665)
(2.95%)
Total
409,432
380,647
(28,785)
(7.03%)
Community & Public Works - Engineering
Wages, Payroll Taxes & Benefits
1,683,456
1,655,184
(28,272)
(1.68%)
Supplies
36,100
37,450
1,350
3.74%
Services & Charges
337,125
328,454
(8,671)
(2.57%)
Total
2,056,681
2,021,088
(35,593)
(1.73%)
Building
Wages, Payroll Taxes & Benefits
1,861,307
1,787,315
(73,992)
(3.98%)
Supplies
41,450
44,450
3,000
7.24%
Services & Charges
382,905
293,720
(89,185)
(23,29%)
Total
2,285,662
2,125,485
(160,177)
(7.01%)
Community & Public Works - Planning
Wages, Payroll Taxes & Benefits
729.858
738,027
8,169
1.12%
Supplies
5,530
4,300
(1,230)
(22.24%)
Services & Charges
363,745
369,900
6,155
1,69%
Total
1,099,133
1,112, 227
13,094
1.19%
Economic Development
Wages, Payroll Taxes & Benefits
751,724
800,090
48,366
6,43%
Supplies
5,400
5,400
0
0.00%
Services & Charges
451,390
446,790
(4,600)
(1.02%)
Total
1,208,514
1,252,280
43,766
3.62%
Parks & Rec- Admin
Wages, Payroll Taxes & Benefits
325,532
311,603
(13,929)
(4.28%)
Supplies
3,900
2,800
(1,100)
(28.21%)
Services & Charges
179,750
155,578
(24,172)
(13.45%)
Total
509,182
469,981
(39,201)
(7.70%)
Parks & Rec- Maintenance
Wages, Payroll Taxes & Benefits
224,276
130,611
(93,665)
(41.76%)
Supplies
60,000
59,500
(500)
(0.83%)
Services & Charges
2,049,889
2,233,932
184,043
8.98%
Total
2,334,165
2,424,043
89,878
3.85%
Parks & Rec- Recreation
Wages, Payroll Taxes & Benefits
249,922
260.982
11,060
4.43%
Supplies
16.600
19,000
2,400
14,46%
Services & Charges
83,425
81,253
(2,172)
(2.60%)
Total
349,947
361,235
11,288
3.23%
Parks & Rec- Aquatics
Supplies
2,000
500
(1,500)
(75.00%)
Services & Charges
567,200
677,000
109,800
19.36%
Total
569,200
677,500
108,300
19.03%
Parks & Rec- Senior Center
Wages, Payroll Taxes & Benefits
28,007
28,964
957
3.42%
Supplies
1,600
1,600
0
0.00%
Services & Charges
5,175
4,638
(537)
(10,38%)
Total
34,782
35,202
420
1.21%
Continued to next page)
100
CITY OF SPOKANE VALLEY, WA
2025 Budget
General Fund Department Changes from 2024 to 2025
Parks & Rec- CenterPlace
Wages, Payroll Taxes & Benefits
499,745
530,922
31,177
6.24%
Supplies
38,863
50,063
11,200
28.82%
Services & Charges
146,604
143,643
(2,961)
(2.02%)
Total
685,212
724,628
39,416
5.75%
General Government
Supplies
71,700
72,500
800
1.12%
Services & Charges
1,303,400
1,122,650
(180,750)
(13.87%)
Intergovernmental Services
317,440
453,300
135,860
42.80%
Capital outlays
15,000
15,000
0
0.00%
Total
1,707,540
1,663,450
(44,090)
(2.58%)
Transfers out - #204
398,950
401,550
2,600
0.65%
Transfers out - #309
160,000
0
(160,000)
(100.00%)
Transfers out - #311
Pavement Preservation
1,021,900
0
(1,021,900)
(100.00%)
Transfers out - #501
86,500
92,500
6,000
6.94%
Transfers out - #502
700,000
900,000
200,000
28.57%
Transfers out - #503
473,722
0
(473,722)
(100.00%)
Total recurring expenditures
59,652,907
63,244,022
3,591,115
6.02%
ISummary by Category
Wages, Payroll Taxes & Benefits
12,930,439
13,144,460
214,021
1.66%
Supplies
471,596
424,824
(46,772)
(9.92%)
Services & Charges
8,055,012
8,102,279
47,267
0.59%
Transfers out - #204
398,950
401,550
2,600
0.65%
Transfers out - #309
160,000
0
(160,000)
(100.00%)
Transfers out-#311
1,021,900
0
(1,021,900)
(100.00%)
Transfers out - #501
86,500
92,500
6,000
6.94%
Transfers out - #502
700,000
900,000
200,000
28.57%
Transfers out - #503
473,722
0
(473,722)
(100.00%)
Intergovernmental Svc (public safety)
35,022,348
39,710,109
4,687,761
13.39%
Intergovernmental Svc
317,440
453,300
135,860
42.80%
Capital outlay
15,000
15,000
0
0.00%
59,652,907
63,244,022
3,591,115
6.02%
101
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.
Budget Summary
2021 2022 2023 20242Q25
Actual Actual Actual Budget Budget
Personnel - FTE Equivalents
Mayor 1.0 1.0 1.0 1.0 1.0
Council 6.0 6.0 6.0 6.0 6.0
Total FTEs 7.0 7.0 7.0 7.0 7.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 282,793 $ 323,194 $ 346,014 $ 368,807 $ 384,411
Supplies 798 1,098 1,013 3,000 1,100
Services & Charges 228,037 280,060 299,761 399,600 368,600
Total Legislative Branch $ 511,628 $ 604,352 $ 646,788 $ 771,407 $ 754,111
102
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.
Personnel - FTE Equivalents
City Manager
City Clerk
Deputy City Clerk
Administrative Analyst
Senior Administrative Analyst
Office Assistant I
Executive Assistant (CM)
Legislative Coordinator
Public Information Officer
Total FTEs
Budget Detail
Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Nonrecurring expenditures
Total City Manager Division
Budaet Summary
2025
Budget
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
0.0
0.0
0.0
0.0
1.0
0.0
0.0
0.0
0.0
0.5
0.5
0.5
0.5
0.5
1.0
1.0
1.0
1.0
1.0
0.0
1.0
0.0
0.0
0.0
1.0
0.0
0.0
0.0
0.0
7.5
5.5
4.5
4.5
4.5
$ 972,256
$ 757,420
$ 698,786
$ 793,974
$ 776,450
6,443
4,099
4,651
6,700
6,000
45,841
43,233
58,979
82,300
76,000
9,796
4,723
0
0
0
$ 1,034,336
$ 809,475
$ 762,416
$ 882,974
$ 858,450
103
City Attorney Division
The Office of the City Attorney represents the city's legal interests, including oversight of claims and litigation. The Office of
the City Attorney is responsible for providing legal advice and support to the City Council and city employees, as well as
prosecuting and defending all civil matters, including through the use of outside counsel.
Budget Summary
Personnel - FTE Equivalents
City Attorney
1.0
1.0
1.0
1.0
1.0
Senior Deputy City Attorney
0.0
1.0
1.0
1.0
1.0
Deputy City Attorney
1.0
1.0
1.0
1.0
1.0
Attorney
1.0
0.0
0.0
0.0
0.0
Paralegal
0.0
0.0
1.0
1.0
1.0
Administrative Assistant - Legal
1.0
1.0
1.0
1.0
1.0
Total FTEs
4.0
4.0
5.0
5.0
5.0
Interns
2.0
2.0
2.0
2.0
2.0
Budget Detail
Wages, Payroll Taxes & Benefits
$ 613,097
$ 575,912
$ 719,096
$ 797,155
$ 824,420
Supplies
1,354
1,657
2,047
6,253
6,445
Services & Charges
82,534
262,044
379,148
262,974
152,224
Total City Attorney Division
$ 696,985
$ 839,613
$ 1,100,291
$ 1,066,382
$ 983,089
City Services
In the year 2023 the City Service Division was established to support the City's homeless and housing, communications, and
facilities programs. Coordinates with stakeholders to provide services and advance City council priorities and goals.
Budget Summary
Personnel - FTE Equivalents
City Services Administrator
0.0
0.0
1.0
1.0
1.0
Communication Manager
0.0
0.0
1.0
1.0
1.0
Communication Specialist
0.0
0.0
1.0
1.0
1.0
Legislative Policy Coordinator
0.0
0.0
1.0
1.0
1.0
Housing & Homeless Services Coordinator
0.0
0.0
1.0
1.0
1.0
Total FTEs
0.0
0.0
5.0
5.0
5.0
Budget Detail
Wages, Payroll Taxes & Benefits $
0 $
0
$ 688,432
$ 892,628
$ 928,238
Supplies
0
0
2,529
2,500
2,300
Services & Charges
0
0
64,462
429,440
521,260
Nonrecurring expenditures
0
0
0
17,000
0
Total Finance Division $
0 $
0
$ 755,423
$ 1,341,568
$ 1,451,798
105
The Public Safety department budget provides funds for the protection of persons and property in the city.
The City contracts with Spokane County for law enforcement, district court, prosecutor services, public defender services,
probation services, jail and animal control services. See following page for detail information on each budgeted section.
Recurring Expenditures:
Judicial System - The Spokane County District Court is contracted $ 3,361,847
to provide municipal court services. The contract provides for
the services of judge and court commissioner with related support
staff. Budgeted amount also includes jury management fees.
Law Enforcement - The Spokane County Sheriffs Office is 34,584,402
responsible for maintaining law and order and providing police
services to the community under the direction of the Police Chief.
The office provides for the preservation of life, protection of
property, and reduction of crime.
Jail System - Spokane County provides jail and probation
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
services to include licensing, care and treatment of lost
or stray animals, and response to potentially dangerous animal
confrontations.
Non -Departmental
Grant expenditures
Total Recurring Expenditures
Nonrecurring Expenditures:
Public Safety (police vehicle replacements)
Total Nonrecurring Expenditures
Total Recurring and Nonrecurring Expenditures
1,841,748
379,012
4u, Ib/,uuv
910,000
910,000
$ 41,077,009
106
City of Spokane Valley
2025 Budget
Public Safety
Recurring:
Judicial System:
District Court Contract
$ 1,077,846
$ 1,322,524
$ 1,372,934
$ 1,505,901
$ 1,742,870
Public Defender Contract
761,681
840,530
920,165
938,568
963,837
Prosecutor Contract
380,513
396,534
329,993
400,000
456,404
Pretrial Services Contract
159,505
181,059
183,168
188,663
198,736
Subtotal Judicial System
2,379,545
2,740,647
2,806,260
3,033,132
3,361,847
Law Enforcement System:
Sheriff Contract
22,659,251
25,620,656
27,079,308
28,731,847
34,020,271
Law Enforcement Vehicles
0
0
910,655
870,000
0
Emergency Management
86,659
90,156
103,517
109,230
107,231
Operating Supplies
0
86
42
200
0
Repair & Maint Supplies
572
2,064
2,042
0
0
Small Tools and Minor Equipment
325
176
0
0
0
Non -Capital Equipment for JAG Grant
16,054
16,443
0
25,000
0
Repair & Maint Supplies
0
0
1,960
0
0
Fuel
0
25
25
0
0
Law Enf. Repair & Maintenance Supplies
13,133
5,171
17,492
0
0
Janitorial Supplies
2,591
2,659
4,583
0
0
Small Tools and Minor Equipment
150
320
1,511
0
0
Wages & Benefits
32,784
21,971
63,855
0
223,200
Advertising
0
122
0
0
0
GIS Services
0
0
6,698
0
0
Miscellaneous Srvs/Contingency
238
763
818
200,000
200,000
Vehicle License & Registration
0
164
55
0
0
False Alarm Bank Fees
967
1,064
823
1,200
1,200
Law Enforcement Building R&M
785
6,307
6,412
0
0
Building & Grounds R&M
0
0
2,156
0
0
Prior Years' Settle & Adjust
0
(331,433)
0
0
0
Electricity/Gas
20,970
22,482
23,591
0
0
Water
1,677
1,603
1,734
0
0
Sewer
819
817
822
0
0
Janitorial Services
33,602
41,184
61,358
0
0
Taxes and Assessments
795
813
1,984
0
0
Law Enforcement Building R&M
22,273
1,249
0
0
0
Miscellaneous Services
29
146
295
0
0
Software License & Maint.
0
0
0
2,500
2,500
Building & Grounds R&M
0
62,554
20,260
0
30,000
Subtotal Law Enforcement System
22,893,674
25,567,562
28,311,996
29,939,977
34,584,402
Jail System:
Jail Contract
1,982,271
1,667,693
2,460,267
1,908,258
1,841,748
Subtotal Jail System
1,982,271
1,667,693
2,460,267
1,908,258
1,841,748
Other:
Animal Control Contract
317,603
330,961
354,410
369,881
379,012
Hearing Examiner
0
0
1,643
0
0
Subtotal Other
317,603
330,961
356,053
369,881
379,012
Subtotal Recurring
27,573,093
30,306,863
33,934,576
35,251,248
40,167,009
Small Tools & Minor Equipment
4,976
0
0
0
0
Law Enforcement Staffing Assessment
0
0
84,787
0
0
Building R&M
0
34,965
0
0
0
Improvements to Buildings
0
8,168
52,522
36,000
0
Precinct Fire Panel Replacement
23,456
0
0
0
0
Precinct Improvements w/ JAG Funds
0
23,635
0
0
0
Heavy Duty Machinery & Equipment
0
34,678
117,947
0
0
HVAC Units
67,695
0
0
0
0
Capital Equipment
0
79,840
73,126
0
0
Law Enforcement Vehicles
0
0
1,531,089
0
910,000
Subtotal Nonrecurring
96,127
181,286
1,859,471
36,000
910,000
Total Public Safety
$ 27,669,220
$ 30,488,149
$ 35,794,047
$ 35,287,248
$ 41,077,009
107
L
iL
� x
\\
^/ W
W �
(� -J
O i
Q O
(13 U
w '0
O O
>. O
}+ 07
U �
m
Ln
fV
O
(V
rq
u N
Y O
L C
"u O
*
m
oI
0
'C C C Ol
Q U u m
+ W
u '7
u n
o cg
U ,--4
U u m'
Q C V
Ql
a Cp �
� U Q1
0 0
0
0
0
0
0
0 0
0
0
0
0
0
;
0 C
0
0
C
0
0
;-)
O O
O
O
O
O
O
G
O O
O
O
O
O
O
O O
O
O
O
O
O
G
O ✓1
O
ui
O
ui
O
psi
'7 frl
m
N
N
rl
lil
N ✓1
V)
V}
Ln
v1
Vl
co
0
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.
Budget Summary
2021 2022F 2023 2024
Actual Actual Actual Budget
Personnel - FTE Equivalents
Deputy City Manager
1.0
1.0
1.0
1.0
1.0
Senior Admin Analyst
0.0
1.0
1.0
1.0
1.0
Administrative Analyst
0.0
1.0
1.0
1.0
1.0
Total FTEs
1.0
3.0
3.0
3.0
3.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 240,970
$ 468,133 $ 555,772
$ 599,936
$ 628,114
Supplies 0
103 -
500
500
Services & Charges 43,718
47,164 46,751
9,790
8,767
Total Deputy City Manager Division $ 284,688
$ 515,400 $ 602,523
$ 610,226
$ 637,381
tGill
Finance Division
The Finance Division provides financial management services for all City departments. Programs include accounting and
financial reporting, payroll, accounts payable, purchasing, budgeting and financial planning, treasury, and investments.
The division is also responsible for generating and analyzing financial data related to the City's operations.
The department prepares Finance Activity Reports for review by the City Manager and City Council as well as the Annual
Comprehensive Financial Report (ACFR) that is subject to an annual audit by the Washington State Auditor's Office.
Budget Summary
Personnel - FTE Equivalents
Finance Director
1.0
1.0
1.0
1.0
1.0
Accounting Manager
1.0
1.0
1,0
1.0
1.0
Accounting & Finance Program Manager
0.0
0.0
1.0
1.0
1.0
Accountant/Budget Analyst
3.75
3.75
2.75
2.75
2.75
Accountant
0.0
0.0
1.0
1.0
1.0
Accounting Technician
2.0
2.0
2.0
2.0
2.0
Administrative Assistant
0.0
1.0
1.0
1.0
1.0
IT Manager
1.0
0.0
0.0
0.0
0.0
IT Specialist
2.0
0.0
0.0
0.0
0.0
Database Administrator
1.0
1.0
0.0
0.0
0.0
Total FTEs
11.75
9.75
9,75
9.75
9.75
Budget Detail
Wages, Payroll Taxes & Benefits
$ 1,307,686
$ 1,183,149
$ 1,237,511
$ 1,434,456
$ 1,481,518
Supplies
3,258
6,825
7,767
3,500
5,666
Services & Charges
13.055
15,053
12,630
19,200
19,500
Total Finance Division
$ 1,323,999
$ 1,205,027
$ 1,257,908
$ 1,457,156
$ 1,506,684
110
Human Resources Division
Human Resources (HR) is administered through the City Manager. The HR operation provides services in compensation,
benefits, training and organizational development, staffing, employee relations, and communications. The Human
Resources Office also provides Risk Management services as well as Website and Mobile App design and maintenance
Budget Summary
2021 2022 2023 2024 2025
Actual Actual FActual Budget Budget
Personnel - FTE Equivalents
Human Resource Manager 1.0 1.0 1.0 1.0 1.0
Human Resource Technician 1.0 1.0 1.0 1.0 1.0
Total FTEs 2.0 2.0 2.0 2.0 2.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 284,878
$ 307,005
$ 323,305
$ 354,207
$ 373,140
Supplies 1,179
1,037
2,224
2,200
1,700
Services & Charges 17,121
36,166
61,015
32,710
27,440
Total Human Resources Division $ 303,178
$ 344,208
$ 386,544
$ 389,117
$ 402,280
Information Technology Division
IT Division is 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.
Budget Summary
2021 2022 2023 2024 2 25
Actual Actual IFActuat Budget Budget
Personnel - FTE Equivalents
IT Manager 0.0 1.0 1.0 1.0 1.0
IT Specialist 0.0 2.0 2.0 2.0 2.0
Total FTEs 0.0 3.0 3.0 3.0 3.0
Budget Detail
Wages, Payroll Taxes & Benefits
Supplies
Services & Charges
Total Finance Division
$ 0 $ 390,153
0 273
0 5,278
$ 0 $ 395,704
$ 380,822 $ 444,284 $ 432,003
205 500 650
5,509 12,600 13,000
$ 386,536 $ 457,384 $ 445,653
REM
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.
Budget Summary
Personnel - FTE Equivalents
Maintenance Worker Lead - Facilities
0.0
0.8
0.8
0.8
1.0
Building Inspector - Facilities
1.0
1.0
1.0
1.0
1.0
Maint Worker -Facilities
0.88
0.0
0.0
0.0
2.0
Custodian
0.0
1.0
1.0
1.0
1.0
Total FTEs
1.88
2.8
2.8
2.8
5.0
Budget Detail
Wages, Payroll Taxes & Benefits
$ 169,672
$ 260,042
$ 288,174
$ 539,193
$ 524,416
Supplies
33,918
36,765
43,896
137,100
101,900
Services & Charges
264,227
400,487
316,302
675,630
769,435
Nonrecurring expenditures
3,655
67,046
107,254
501,000
90,000
Total Administrative Division
$ 471,472
$ 764,340
$ 755,626
$ 1,852,923
$ 1,485,751
113
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).
Budget Summary
Personnel - FTE Equivalents
Community & Public Works Director
0.0
1.0
1.0
1.0
1.0
Administrative Assistant
0.0
1.0
1.0
1.0
1.0
Total FTEs
0.0
2.0
2.0
2.0
2.0
Budget Detail
Wages, Payroll Taxes & Benefits
$ 0
$ 292,802
$ 318,547
$ 351,972
$ 324,852
Supplies
0
597
360
1,000
1,000
Services & Charges
0
1,109
20,152
56,460
54,795
Total Engineering Division
$ 0
$ 294,508
$ 339,059
$ 409,432
$ 380,647
114
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 ).
Budget Summary
Personnel - FTE Equivalents
General
Administrative Assistant
2.0
1.0
0.9
0.9
0.9 `
Assistant Engineer
0.7
1.5
0.75
0.75
0.75 `
CAD Manager
0.0
0.5
0.00
0.00
0.00
City Engineer
1.0
1.0
1.00
0.00
0.00
CPW Liaison
0.0
0.0
0.20
0.20
0.20
Engineer
1.0
0.5
0.0
0.3
0.25 '
Engineering Manager - CIP
1.0
1.0
1.0
0.5
0.5
Engineering Manager - Utility
0.0
0.0
0.0
0.5
0.5
Engineering Tech 1
1.5
1.5
0.75
0.75
0.75 `
Engineering Tech 11
0.75
0.75
0.6
0.6
0.6 '
Engineering Tech Supervisor
0.0
0.0
0.5
0.5
0.5 '
Main/Construction Inspector
2.0
2.0
0.0
0.0
0.0
Planning & Grants Engineer
0.0
0.0
0.5
0.5
0.5
Senior Dev Engineer
1.0
1.0
0.0
0.0
0.0
Senior Engineer-Proj Mgmt.
1.7
1.7
0.9
0.9
0.9 '
Senior Planning Grants Engineer
0.375
0.375
0.0
0.0
0.0
Water Resource Sr. Engineer
1.0
1.0
0.0
0.0
0.0
Development
Senior Dev Engineer
0.0
0.0
0.75
0.75
0.75
Maint/Construction Inspector
0.0
0.0
1.75
1.75
1.00
Water Resource Sr. Engineer
0.0
0.0
1.0
1.0
1.0
Assistant Engineer
0.0
0.0
1.25
1.25
1.25
Total FTEs
14.025
13.825
11.85
11.10
10.35
Interns
0.0
0.0
0.0
0.0
0.0
Budget Detail
Wages, Payroll Taxes & Benefits
$ 1,552,400
$ 1,655,389
$ 1,399,471
$ 1,683,456
$ 1,655,184
Supplies
21,910
23,130
34,865
36,100
37,450
Services & Charges
149,406
135,390
264,904
337,125
328,454
Nonrecurring Expenditures
0
0
0
0
0
Total Engineering Division
$ 1,723,716
$ 1,813,909
$ 1,699,240
$ 2,056,681
$ 2,021,088
These positions are budgeted partially to the Engineering Division in the General Fund with the balance budgeted as a part of
Capital Projects Funds, the Street Fund #101, and the Stormwater Fund #402.
Building and Code Enforcement Division
The Building and Code Enforcement Division is responsible for implementing and enforcing the State Building Code and
Spokane Valley Municipal Code as required by state law. The purpose of the Building Codes, as adopted by the State of
Washington and City of Spokane Valley, is to promote the health, safety, and welfare of the occupants or users of the building
and structures and the general public by requiring minimum performance standard for structural strength, exit systems, stability
sanitation, light, ventilation, energy conservation, and fire safety to ensure the City's comply with various codes. The Code
Enforcement arm of the division is responsible for enforcing SVMC throughout the City, primarily on private property. The Code
Enforcement Team works directly with property owners in maintaining property to City -adopted standards relating to vegetation,
camping, vehicles, trash and rubbish, and structure conditions.
Budget Summary
3021 2022 2023 2024 202g5
Actual Actual IFActual Budget Bud et
Personnel - FTE Equivalents
Building Official
1.0
1.0
1.0
1.0
1.0
Assistant Building Official
1.0
1.0
1.0
1.0
1.0
Development Service Coordinator
1.0
1.0
1.0
1.0
1.0
Senior Permit Specialist
0.0
0.0
0.0
0.0
1.0
Engineering Tech
1.0
1.0
1.0
1.0
0.0
Permit Facilitator
2.0
2.0
2.0
2.0
2.0
Plans Examiner
1.0
1.0
1.0
1.0
1.0
Building Inspector 11
3.0
3.0
3.0
3.0
3.0
Office Assistant It
1.0
1.0
1.0
1.0
0.0
Office Assistant 1
3.0
2.0
2.0
2.0
2.0
Administrative Assistant
0.0
0.0
0.0
0.0
1.0
Senior Planner
1.0
0.0
0.0
0.0
0.0
Planner
3.0
0.0
0.0
0.0
0.0
Code Enforcement Officer
2.0
2.0
2.0
2.0
2.0
Total FTEs
20.0
15.0
15.0
15.0
15.0
Budget Detail
Wages, Payroll Taxes & Benefits
$ 1,965,489
$ 1,557,184
$ 1,636,737
$ 1,861,307
$ 1,787,315
Supplies
23,037
20,584
29,237
41,450
44,450
Services & Charges
353,850
340,190
199,624
382,905
293,720
Total Building Division
$ 2,342,376
$ 1,917,958
$ 1,865,598
$ 2,285,662
$ 2,125,485
MN
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.
Budget Summary
2021,
2022
2023
20ud
2026
Actual
Actual
Actual
Q4
Bet
Budget
Personnel - FTE Equivalents
Economic Development Director
1.0
1.0
1.0
1.0
1.0
Economic Development Specialist
1.0
0.0
1.0
1.0
1.0
Communication & Marketing Officer
0.0
0.0
0.0
1.0
1.0
Public Information Officer
1.0
1.0
0.0
0.0
0.0
Senior Transportation Planner
1.0
1.0
1.0
0.0
0.0
GIS Analyst
0.77
0.77
0.77
0,77
0.77 "
Housing & Homeless Services Coordinator
0.0
1.0
1.0
0.0
0.0
Business License Specialist
1.0
1.0
1.0
1.0
1.0
Total FTEs
5.77
5.77
5.77
4.77
4.77
Interns
1.0
1.0
1.0
1.0
1.0
Budget Detail
Wages, Payroll Taxes & Benefits
$ 662,068
$ 712,814
$ 683,308
$ 751,724
$ 800,090
Supplies
1,320
2,569
1,287
5,400
5,400
Services & Charges
317,709
316,323
413,127
451,390
446,790
Nonrecurring Expenditures
55,577
25,677
165,195
0
0
Total Engineering Division
$ 1,036,674
$ 1,057,383
$ 1,262,917
$ 1,208,514
$ 1,252,280
" This position is budgeted partially to the Economic Development Division in the General Fund with the balance budgeted
as a part of the Stormwater Fund #402.
117
Planning Division
The Planning Division oversees both long-range and current planning for the City. The Division oversees the development
and implementation of the Comprehensive Plan. Shoreline Master Program, and Housing Action Plan, including developing
and processing amendments to the comprehensive plan, zoning, subdivision regulations, and related procedural
requirements. The Division handles land use permit processing such as subdivisions, shoreline permits, conditional use
permits, boundary line adjustments, and zoning letters, The Division also ensures the City maintains consistency with
state laws like the Growth Management Act, the Shoreline Management Act, the State Environmental Policy Act,
Subdivisions, and other related land use laws,
Budget Summaru
Actual 'Actua
Actual
Budget
Budaet
Personnel '+rE Envmamms
Planning Manager
1.0 1.0
1.0
1.0
1.0
Senior Planner
1.0 1.0
1.0
1.0
1.0
Associate Planner
uo oo
un
un
2.0
Planner
3.03.03.03.01.0L
Total nE =
5.0 ��
5.0
5�O
5.0
Budget Detail
Wages, Payroll Taxes uBenefits
m oo:.mo m 627,005
o 665.222
o 729,858
$ 738.027
auvnoev
/16 2.724
1.304
5,530
*.soo
Services aCharges
Total o/w°/"n
��~�����. ~$ 735,151
~$~�831,968�
~$ 1,099,133
~$ 1,112,227~
118
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.
Budget Summary
2021 2422 2023 '2024
Actual'IL Actual Actual budget Budget
Personnel - FTE Equivalents
Parks & Recreation Director 1.0 1.0 1.0 1.0 1.0
Administrative Assistant 1.0 1.0 1.0 1.0 1.0
Total FTEs 2.0 2.0 2.0 2.0 2.0
Budget Detail
Wages, Payroll Taxes & Benefits $ 278,378
$ 274,893
$ 287,849
$ 325,532
$ 311,603
Supplies 3,531
3,336
3,207
3,900
2,800
Services & Charges 24,609
62,370
90,908
179,750
155,578
Total Parks Administration Division $ 306,518
$ 340,599
$ 381,964
$ 509,182
$ 469,981
MY]
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
2021 20227 2023 2024 20
Actual Actual Actual Budget Budget
Personnel -FTE Equivalents
Parks & Rec - Maintenance
0.0 0.0 0.0 2.0 1.0
Recreation Coordinator
0.0 0.0 0.0 2.0 1.0
Actual
Actual
Actual
Budget
Budget
Budget Detail
Wages, Payroll Taxes & Benefits
$ 0 $ 0
$ 30,944
$ 224,276
$ 130,611
Supplies
5,126 4,430
27,517
60,000
59,500
Services & Charges
932,010 998,507
1,091,276
2,049,889
2,233,932
Nonrecurring expenditures
31,984 18,741
373
0
0
Total Maintenance Division
$ 969,120 $ 1,021,678
$ 1,150,110
$ 2,334,165
$ 2,424,043
Recreation Division
The Recreation Division coordinates and
facilitates the delivery of recreation programs and service
throughout the
City and the City's Park system.
Budget Summary
2021, 2022
2023
Actual Actual
Actual
Bud
Budget
Budget
Personnel -FTE Equivalents
Recreation Coordinator
1.0 1.0
1.0
1.0
1.0
Recreation Specialist
0.6 0.6
0.6
0.6
0.6
Recreation Coordinator
1.6 1.6
1.6
1.6
1.6
Budget Detail
Wages, Payroll Taxes & Benefits
$ 165,498 $ 190,939
$ 206,665
$ 249.922
$ 260,982
Supplies
3,283 9,527
8,507
16,600
19,000
Services & Charges
14,587 62,484
58,473
83,425
81,253
Total Recreation Division
$ 183,368 $ 262,950
$ 273,645
$ 349,947
$ 361,235
liPT11
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.
Budget Summary
2021 2022 2023 2024 2026
Actual Actual Actual Budget Bud et
Budget Detail
Supplies $ 497 $ 1,154 $ 660 $ 2,000 $ 500
Services & Charges 304,750 442,104 567,200 567,200 677,000
Total Aquatics Division $ 305,247 $ 443,258 $ 567,860 $ 569,200 $ 677,500
121
Senior Center Division
The City of Spokane Valley Parks and Recreation Department assumed operational control of the Valley Senior Center
in 2003.
Budget Summary
2021 2022 2023 242get Bud4 202�et5
Actual Actuat Actual
Personnel - FTE Equivalents Bud
Senior Center Specialist 0.4 0.4 0.4 0.4 0.4
Total FTEs 0.4 0.4 0.4 0.4 0.4
Budget Detail
Wages, Payroll Taxes & Benefits $ 28,278 $
9,693 $
18,670
$ 28,007 $
28,964
Supplies 501
600
1,114
1,600
1,600
Services & Charges 1,076
2,525
1,100
5,175
4,638
Total Senior Center Division $ 29,855 $
12,818 $
20,884
$ 34,782 $
35,202
122
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.
Budget Summary
2029 2022 2023 2024 2026
Actual Actual Actual Budge# Budget
Personnel - FTE Equivalents
Centerpiece Coordinator
1.0
1.0
1.0
1.0
1.0
Administrative Assistant
1.0
0.0
0.0
0.0
0.0
Office Assistant)
1.0
1.0
1.0
1.0
1.0
Office Assistant))
0.0
1.0
1.0
1.0
1.0
Part Time Office Assistant
0.0
0.0
0.0
0.0
0.0
Maintenance Worker -Facilities
2.0
1.84
1.84
0.0
0.0
Total FTEs
5.0
4.84
4.84
3.00
3.00
Budget Detail
Wages, Payroll Taxes & Benefits
$ 424,756
$ 468,991
$ 531,770
$ 499,745
$ 530,922
Supplies
63,848
88,339
109,875
38,863
50,063
Services & Charges
247,825
317,167
370,188
146,604
143,643
Nonrecurring Expenditures
5,000
0
75,538
175,000
0
Total CenterPlace Division
$ 741,429
$ 874,497
$ 1,087,371
$ 860,212
$ 724,628
123
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
Employee Recognition -Operating Supplies
$ 725
$ 1,694
$ 3,102
$ 3,500
$ 3,500
Miscellaneous Supplies
2,357
2,645
2,843
0
2,500
Vehicle Maintenance Supplies
152
908
613
1,000
1,000
Small Tools & Minor Equipment
1,670
5,504
9,942
7,000
7,000
Security Hardware - Non Capital
152
13,562
3,930
22,000
22,000
Network Hardware - Non Capital
633
10,894
4,599
9,000
9,000
Desktop Hardware - Non Capital
7,760
3,664
25,880
20,500
21,500
Desktop Software - Non Capital
21,677
12,052
429
0
0
Server Hardware
5,981
3,044
778
5,000
5,000
Security Software - Non Capital
30,419
22,197
4,557
0
0
Network Software Licensing
3,447
572
0
0
0
Server Software - Non Capital
4,524
4,038
1,626
0
0
Fuel
0
0
518
0
0
Office & Operating Supplies
1,732
4,907
3,550
3,700
1,000
81,229
85,697
62,367
71,700
72,500
Accounting & Auditing
117,493
77,459
138,580
120,000
130,000
Advertising
0
667
0
0
0
Alcohol Treatment: Liquor Excise Tax
10,412
14,777
15,019
15,000
15,000
Alcohol Treatment: Liquor Profits
11,523
16,209
16,377
19,000
16,500
Cell Phones
1,338
80
0
0
0
Cell Phones
0
80
0
2,000
2,000
County Data Sharing Passthrough Costs
803
387
536
1,000
1,000
Desktop Software/Subscription Maint
0
0
55,847
44,000
61,000
Equip Repair & Maint-Hardware Support
306
3,673
55
0
0
Equipment Rental
3,869
3,869
2,869
4,000
4,000
General Operating Leases: Computer
62,179
22,125
81,066
80,500
85,000
Hosted Software as a Service
0
0
156,471
252,000
254,000
Interest
0
459
0
0
0
Interfund Vehicle Lease
500
500
3,000
3,300
3,300
Internet Service
9,750
1,558
2,458
0
0
Internet Service
0
8,319
7,926
11,100
11,100
IT Support
1,498
1,592
2,999
80,000
85,000
Merchant Charges (Bankcard Fees)
1,816
1,135
55
1,900
1,000
Miscellaneous Services
2,341
2,264
5,631
5,000
5,000
Network Hardware Subscription/Maint
0
0
19,071
22,800
23,500
Network Infrastructure Access
5,210
5,421
6,992
6,600
6,600
Network Infrastructure Access -SCRAPS
1,199
1,218
1,133
1,200
1,200
Network Infrastructure Maintenance
14,604
8,248
0
0
0
Network Software SubscriptionlMaint
0
0
5,413
600
600
Outside Agencies- Social Svc & Econ. Dev,
171,872
140,552
193,238
200,000
0
Postage
55
714
18
1,000
1,000
Printing & Binding
1,587
0
0
500
500
Professional Services
0
0
14,594
0
0
Professional Services - Misc. Studies
109,802
94,000
22,250
243,000
210,250
Security Hardware SubscriptionlMaint
0
0
12,028
18,500
19,800
Security Infrastructure Maintenance
0
154
0
0
0
to next
124
(commueo rrom previous page)
Budget SUmmary
2021
2022F
2023
2024
2025
Actual
Actuitt
Actual
Budget
Budget
Security Software SubscriptionlMaint
0
0
24,557
49,200
30,200
Server Hardware SubscriptionlMaint
0
0
5,303
4,600
18,000
Server Software SubscriptionlMaint
0
0
110,312
91,300
110,800
Sewer
0
504
432
0
0
Software Licenses & Maintenance
81,917
146,094
0
0
0
Professional Services - Economic Dev.
0
0
1,000
0
0
Telephone Service
24,485
37,756
9,763
12,600
12,600
$ 634,559
$ 591,459
$ 914,993
$ 1,290,700
$ 1,108,950
Intergovernmental Services
Election Costs
$ 145,911
$ 0
$ 122,554
$ 0
$ 123,000
Voter Registration
85,815
97,033
91,732
100,000
100,000
Taxes and assessments
12,020
12,020
12,951
12,100
13,000
Spokane County Air Pollution Authority
150,830
148,194
193,276
217,440
230,300
394,576
257,247
420,513
329,540
466,300
Computer Hardware - Capital (63)
50,495
0
15,000
15,000
Land Acquisition 27,397
186,000
0
0
0
Lease Asset 0
48,494
0
0
0
27,334
284,989
0
15,000
15,000
Lease Principal
0
43,820
0
0
0
Lease Interest
0
4,002
0
0
0
Interest and Other Debt Service Costs
600
1,200
700
600
700
600
49,022
700
600
700
terfund Payments for Service
Transfer out - #204 (City Hall bond payment)
401,500
401,400
401,150
398,950
401,550
Transfer out - #309 (park capital projects)
160,000
160,000
160,000
160,000
0
Transfer out-#311 (pavement preservation)
991,843
1,001,800
1,011,800
1,021,900
0
Transfer out - #501 (CenterPlace kitchen reserve)
36,600
0
0
0
0
Transfer out - #501 (IT Capital equip reserve)
0
0
0
86,500
92,500
Transfer out - #502 (risk management)
425,000
450,000
600,000
700,000
900,000
Transfer out - #503 (Public Safety Equip Replace)
0
0
0
473,722
0
2,014,943
2,013,200
2,172,950
2,841,072
1,394,050
Subtotal Recurring Expenditures $ 3,153,241 $ 3,281,614 $ 3,571,523 $ 4,548,612 $ 3,057,500
IT capital replacement
0
7,906
33,830
152,500
50,000
Computer Hardware - Capital
115,986
86,532
12,992
0
0
Computer Software - Capital
0
30,425
417,329
550,000
0
115,986
124,863
464,151
702,500
50,000
perating
Professional Services
0
0
128,574
0
0
Professional Services - Econ Dev Grants
0
0
785,714
0
0
Professional Services - Social Services
0
0
4,000,000
0
0
Professional Services - H&H Grants
0
0
947,728
0
0
Professional Services - Children Services
0
0
157,381
0
0
Professional Services - Aging Services
0
0
2,447
0
0
CLFR Expenditures
37,141
43,514
110,375
3,131,000
0
37,141
43,514
6,132,219
3,131,000
0
(continued to next page)
125
Transfer out-#101
2,552,600
3,084,919
3,530,048
3,200,423
0
Transfer out - #122
364,440
89,805
500,000
0
0
Transfer out - #309 (Park Capital)
18,813
145
0
0
0
Transfer out -#312(Capital Reserve)
11,126,343
3,593,000
5,358,054
0
0
Transfer out - #501 (ER&R - Parks Vehicles)
0
0
0
85,000
0
Transfer out - #503 (Pub Safety Equip Replace)
0
0
0
1,000,000
473,722
14,062,196
6,767,869
9,388,102
4,285,423
473,722
Total Nonrecurring Expenditures
14,215,323
6,936,246
15,984,472
8,118,923
523,722
Total Governmental Division
$17,368,564
$10,217,860
$19,555,995
$12,667,535
$ 3,581,222
126
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 arid repair activities.
The Street Maintenance Division provides responsive maintenance and repairs for approximately 461 center line miles of
City streets. Many of the services overseen by street maintenance staff are contracted services, including street and
stormwater maintenance, roadway landscape maintenance, and street sweeping. Additionally, during winter months,
city maintenance staff manage snow and ice services utilizing both City -owned and operated equipment, as well as
contracted equipment and labor services.
Budget Summary
2021 2022 2023 2024 202�5
Actual
Actual
Actual
Budget
Bud et
Personnel - FTE Equivalents
Assistant Engineer
0.0
0.0
0.0
0.0
0.0
Construction Inspector
1.50
1.50
1.50
1.50
1.50
Engineering Tech II
0.25
0.25
0.25
0.90
0.90
Maintenance/Construction Inspector
2.35
0.50
0.50
2.00
2.00
Mechanic
0.00
0.75
0.75
0.75
0.75
Planning Grants Engineer
0.375
0.375
0.25
0.00
0.00
Public Works Superintendent
1.0
1.0
1.0
1.0
1.0
Senior Engineer - Traffic
1.0
0.0
0.0
0.0
0.0
Stormwater Foreman
0.0
0.1
0.1
0.1
0.1
Streets Foreman
0.0
1.0
1.0
1.0
1.0
Traffic Signal Technician
0.0
0.0
1.0
1.0
1.0
Traffic Engineer
1.0
1.0
1.0
1.0
1.0
Traffic Engineering Manager
0.0
1.0
1.0
1.0
1.0
Total FTEs
7.475
7.475
8.35
10.25
10.25
* These positions are budgeted partially to the Street Fund with the balance budgeted as a part of the General Fund,
Capital Projects Funds, and the Stormwater Fund #402.
127
Funds 101
Street Fund
Spokane Valley
202E Budget
(continued from previous page)
Budget Summary
2021;
2022
2023
2024
20
Actual
Actual
Actual
Budget
Bud et
Revenues
Utility Tax
$ 1,033,915
$ 1,003,537
$ 960,872
$ 900,000
$ 900,000
Motor Vehicle Fuel Tax
1,901,926
1,951,437
1,969,114
1,950,700
1,969,700
Multimodal Transportation Revenue
132,334
137,638
139,065
137,500
138,200
Right -of -Way Maintenance Fee
115,307
101,652
112,552
100,000
100,000
Solid Waste Road Wear Fee (local streets)
0
0
2,163,489
1,700,000
1,700,000
Investment Earnings
555
12,416
122,690
10,000
10,000
Miscellaneous
222,890
425,162
13,212
10,000
10,000
Transfer in - #111
0
0
0
1,392,500
2,785,000
Total revenues
3,406,927
3,631,842
5.480,994
6,200,700
7,612,900
Nonrecurring Revenues
Utility Tax Recovery
50,472
0
0
0
0
Insurance proceeds
59,619
0
18,245
0
0
Transfers in-#001
2,552,600
3,084,919
3,530,048
3,200,423
0
Transfers in-#106
0
271,000
1,862,929
0
0
Transfers in - #122
89,805
500,000
0
0
0
Transfers in - #311
0
0
2,677,099
0
0
Transfers in - #312
0
0
250,000
0
1,750,000
Total Nonrecurring Revenues
2,752,496
3,855,919
8,338,321
3,200,423
1,750,000
Expenditures
Wages, Payroll Taxes & Benefits
1,129,576
1,331,894
1,654,514
1,901,701
1,875,610
Street Program
2,489,780
2,745,733
2,811,886
2,255,325
2,044,287
Maintenance Shop
22,271
23,527
23,957
24,550
30,322
Winter Operations
767,802
1,650, 087
1,007,131
1,564,464
1,053, 299
Bridge Program
48,424
42,926
64,789
68,750
68,000
Local Street Program
0
0
2,212,183
1,579,560
0
Traffic Program
131,492
144,256
147,671
894,365
1,177, 367
Intergovernmental Payments
1,060,988
1,048,274
720,198
775,000
745,000
Interfund Vehicle Lease - #501 (non -plow)
10,250
10,250
27,750
41,950
71,200
Interfund Vehicle Lease - #501 (plow replace)
60,500
275,000
275,000
300,000
300,000
Total Recurring Activity
5,721,083
7,271,947
8,945,079
9,405,665
7,365,085
Nonrecurring Expenditures
Small Tools & Minor Equipment
0
4,356
17,597
0
0
Repairs & Maintenance
7,774
0
8,168
0
0
Traffic control improvements
13,079
0
0
0
0
Heavy Duty Machinery & Equipment
20,350
0
56,829
0
0
RW - Land Improvements
135
0
0
0
0
Capital Equipment (Repl. Programs)
0
35,409
55,130
225,000
135,000
Bridge Replacement Program
0
0
0
25,000
0
Traffic Signal Program Tools & Equipment
0
0
0
57,375
0
Traffic Signal Program Office Furniture
0
0
0
14,000
0
Generator for Maintenance Shop (112 cost)
0
13,144
0
0
0
Transfers out-#311
0
0
1,372,761
0
0
Transfers out - #501 (Bucket Truck/Vehicles signal 0
0
70,568
205,000
0
Local Street Program
0
0
6,881
0
1,750,000
Total Nonrecurring expenditures
41,338
52,909
1,587,934
526,375
1,885,000
Revenues over(under)expenditures
397,002
162,905
3,286,302
(530,917)
112,815
Beginning fund balance
759,299
1,156,301
1,319,206
4,605,508
4,074,591
Less restricted fund balance
0
0
0
0
(5,910)
Ending fund balance
$ 1,156,301
$ 1,319,206
$ 4,605,508
$ 4,074,591
$ 4,181,496
128
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
2021 2022 2023 2024 2025
Actual Actual Actual Budget Budget
Revenues
Motor Vehicle Fuel (Gas) Tax $ 8,022 $ 8,230 $ 8,305 $ 8,200 $ 8,300
Investment Interest 21 580 1,947 1,000 2,000
Total revenues 8,043 8,810 10,252 9,200 10,300
Expenditures
Capital Outlay
0
0
0
0
0
Transfers out- #309
0
0
0
0
0
Total expenditures
0
0
0
0
0
Revenues over(under)expenditures
8,043
8,810
10,252
9,200
10,300
Beginning fund balance
21,515
29,558
38,368
48,620
57,820
Ending fund balance
$ 29,558
$ 38,368
$ 48,620
$ 57,820
$ 68,120
129
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
2021 2022 2023 2024 2425
Actual Actual Actual Budget Buduet
Revenues
Hotel/Motel Tax $ 481,320 $ 591,849 $ 588,685 $ 600,000 $ 590,000
Investment Interest 2,617 82,662 234,242 80,000 200,000
Transfers in-#105 1,201,684 273,000 515,198 793,575 0
Total revenues 1,685,621 947,511 1,338,125 1,473,575 790,000
Expenditures
Transfers out - #316
0
0
13,015
4,400,000
0
Tourism Promotion
0
0
2,000,000
0
0
Capital Outlay
0
0
0
0
0
Total expenditures
0
0
2,013,015
4,400,000
0
Revenues over (under) expenditures
1,685,621
947,511
(674,890)
(2,926,425)
790,000
Beginning fund balance
2,986,573
4,672,194
5,619,705
4,944,815
2,018,390
Ending fund balance
$ 4,672,194
$ 5,619,705
$ 4,944,815
$ 2,018,390
$ 2,808,390
The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of 2% on the sale or charge made for
the furnishing of lodging under RCW 82,08.
These funds will be used solely for the purpose of paying all or any part of the
cost of tourism promotion, acquisition or operation of tourism -related facilities, and marketing of special events and festivals
designed to attract tourists.
Budget Summary
2021 2022 2023 2024 2025
FActual
Actual Actual I Budget Budget
Revenues
Hotel/Motel Tax
$ 744,435 $ 901,685 $ 905,678 $ 900,000 $ 900,000
Investment Interest
898 11,320 26,189 10,000 20,000
Total revenues
745,333 913,005 931,867 910,000 920,000
Expenditures
Tourism Promotion
167,850
284,604
309,702
458,625
893,000
Transfers out-#001
9,515
12,982
14,155
30,000
30,000
Transfers out-#104
1,201,684
273,000
515,198
793,575
0
Total expenditures
1,379,049
570,586
839,055
1,282,200
923,000
Revenues over(under)expenditures
(633,716)
342,419
92,812
(372,200)
(3,000)
Beginning fund balance
798,716
165,000
507,419
600,231
228,031
Ending fund balance
$ 165,000
$ 507,419
$ 600,231 $
228,031
$ 225,031
130
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 4106 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
2021 2022 2023 2024
2025
Actual; Actual Actual Budget Budget
Revenues
Administrative fees $ 232,310 $ 268,611 $ 276,172 $ 250,000 $
250,000
Solid Waste Road Wear Fee 1,760,519 1,987,350 0 0
0
Investment interest 1,481 43,191 91,696 40,000
70,000
Total revenues 1,994,310 2,299,152 367,868 290,000
320,000
Expenditures
Education & Contract Administration 43,203 62,757 301,877 290,000
119,289
Transfers out - #001 0 0 0 0
0
Transfers out-#101 0 271,000 1,862,929 0
0
Transfers out - #303 0 110,746 0 0
0
Transfers out - #311 1,537,776 3,194 0 0
0
Total expenditures 1,580,979 447,697 2,164,806 290,000
119,289
Revenues over(under)expenditures 413,331 1,851,455 (1,796,938) 0
200,711
Beginning fund balance 726,788 1,140,119 2,991,574 1,194,636
1,194,636
Ending fund balance $ 1,140,119 $ 2,991,574 $ 1,194,636 $ 1,194,636 $ 1,395,347
131
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
2021 2022
2023
2024
2025
Actual Actual
Actual
Budget
Budget
Revenues
Comcast PEG contribution
$ 71,252 $ 64,640
$ 56,294
$ 63,000
$ 55,000
Investment interest
160 3,247
10,249
3,000
5,000
Total revenues
71,412 67,887
66,543
66,000
60,000
Expenditures
PEG Reimbursement - CMTV
38,519 0
38,964
39,500
39,500
Capital Outlay
48,771 0
23,450
33,500
33,500
Total expenditures
87,290 0
62,414
73,000
73,000
Revenues over (under) expenditures
(15,878) 67,887
4,129
(7,000)
(13,000)
Beginning fund balance
181,773 165,895
233,782
237,911
230,911
Ending fund balance
$ 165,895 $ 233,782
$ 237,911
$ 230,911
$ 217,911
In the year 2020. the Council authorized the City to collect the affordable and supportive sales tax, which is a rebate of the State
sales tax to cities and counties. The amount received by the City is up to 0.0146% of the taxable retail sales within the City
capped at the 2019 fiscal year taxable retail sales. The Department of Revenue has estimated this capped distribution to be
$200,000 for the City. The City will receive these revenues for 20 years, and the revenues may only be used to support
affordable housing within the City or for rental assistance as outlined in RCW 82.14.540.
Budget Summary
2021 2022 2023 20 4 24205
Actual ActualF Actual Budget Bud et
Revenues
Affordable & Supportive Housing Sales Tax $ 215,089 $ 202,181 $ 193,105 $ 200,000 $ 200,000
Investment Interest 205 8,061 29,958 8,000 15,000
Total revenues 215,294 210,242 223,063 208,000 215,000
Expenditures
Professional Services
0
0
0
0
0
Total expenditures
0
0
0
0
0
Revenues over (under) expenditures
215,294
210,242
223,063
208,000
215,000
Beginning fund balance
152,033
367,327
577,569
800,632
1,008,632
Ending fund balance
$ 367,327
$ 577,569
$ 800,632
$ 1,008,632
$ 1,223,632
iBy,
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
2921 2022 2023 2024 2025
Actual Actual ` FActual Budget Budget
Revenues
Tourism Promotion Area Fee $ 0 $ 0 $ 1,309,505 $ 1,200,000 $ 1,300,000
Investment interest 0 0 28,192 0 0
Total revenues 0 0 1,337,697 1,200,000 1,300,000
Expenditures
Professional Services 0 0 655,957 1,581,000 1,275,000
Total expenditures 0 0 655,957 1,581,000 1,275,000
Revenues over(under)expenditures 0 0 681,740 (381,000) 25,000
Beginning fund balance 0 0 0 681,740 300,740
Ending fund balance $ 0 $ 0 $ 681,740 $ 300,740 $ 325,740
In 2023 Council passed Resolution #23-009 to declare 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
2021 2022 2023 2024 2025
Actual Actual Actual Budget Budget
Revenues
Recording Fees $ 0 $ 0 $ 125,527 $ 290,000 $ 290,000
Investment Interest 0 0 1,020 0 0
Total revenues 0 0 126,547 290,000 290,000
Expenditures
Professional Services
0
0
0
290,000
344,000
Total expenditures
0
0
0
290,000
344,000
Revenues over (under) expenditures
0
0
126,547
0
(54,000)
Beginning fund balance
0
0
0
126,547
126,547
Ending fund balance
$ 0 $
0
$ 126,547
$ 126,547
$ 72,547
133
Fund. 111 Transportation Benefit District Fund Spokane 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
2021 2022 2023 2024 205
Actual Actual Actual Bud et Budget
Revenues
Vehicle License Fees $ 0 $ 0 $ 0 $ 1,392,500 $ 2,785,000
Total revenues 0 0 0 1,392,500 2,785,000
Expenditures
Transfer out -#101 0 0 0 1,392,500 2,785,000
Total expenditures 0 0 0 1,392,500 2,785,000
Revenues over (under) expenditures 0 0 0 0 0
Beginning fund balance 0 0 0 0 0
Ending fund balance $ 0 $ 0 $ 0 $ 0 $ 0
Fund: 120 CenterPlace Operating Reserve Fund Spokane 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
2021 2022 2023 20 2025
Actual Actual IFActual Bud et Budget
Revenues
Investment Interest $ 0 $ 0 $ 0 $ 0 $ 0
Transfers in 0 0 0 0 0
Total revenues 0 0 0 0 0
Expenditures
Operations 0 0 0 0 0
Total expenditures 0 0 0 0 0
Revenues over (under) expenditures 0 0 0 0 0
Beginning fund balance 300,000 300,000 300,000 300,000 300,000
Ending fund balance $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000
134
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.
Revenues
Investment Interest
Transfers in
Total revenues
Expenditures
Operations
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2021 -1 2022,
Actual Actua
202$
Budget
$ 0
$ 0
$ 151,854
$ 288,000
$ 288,000
0
0
0
400,000
0
0
0
151,854
688,000
288,000
0
0
0
0
0
0
0
0
0
0
0
0
151,854
688,000
288,000
5,500,000
5,500,000
5,500,000
5,651,854
6,339,854
$ 5,500,000
$ 5,500,000
$ 5,651,854
$ 6,339,854
$ 6,627,854
The Winter Weather Reserve Fund was established through Ordinance No. 05-018 to provide an emergency reserve for use
during unusually harsh winters and storms where the Street Fund #101 budget and fund balance are inadequate to
accommodate the amount of related street maintenance, including but not limited to snow plowing, sanding, and 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
2021 2022 2023 2024 2025
Actual Actual IFActual Budget Budget
Revenues
Investment Interest $ 209 $ 7,088 $ 16,788 $ 6,000 $ 15,000
Transfers in - #001 364,440 89,805 500,000 0 0
Total revenues 364,649 96,893 516,788 6,000 15,000
Expenditures
Transfer out - #101
0
500,000
0
0
0
Street Maintenance Expenditures
89,805
0
0
_ 500,000
500,000
Total expenditures
89,805
500,000
0
500,000
500,000
Revenues over(under)expenditures
274,844
(403,107)
516,788
(494,000)
(485,000)
Beginning fund balance
160,043
434,887
31,780
548,568
554,568
Ending fund balance
$ 434,887
$ 31,780
$ 548,568
$ 54,568
$ 69,568
135
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.
Revenues
Spokane Public Facilities District
Transfers in - #001
Transfers in - #301
Transfers in - #302
Total revenues
Expenditures
Debt Service Payment - CenterPlace
Debt Service Payment - Roads
Debt Service Payments - City Hall/LTGO'16
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
$ 480,800
$ 501,200
$ 527,200
$ 551,600
$ 569,400
401,500
401,400
401,150
398,950
401,550
80,775
81,100
80,600
0
0
80,775
81,100
80,600
0
0
1,043,850
1,064,800
1,089,550
950,550
970,950
480,800
500,000
527,200
551,600
161,550
163,400
161,200
0
401,500
401,400
401,150
398,950
1,043,850
1,064,800
1,089,550
950,550
0
0
0
0
0000
$ 0
$ 0
$ 0
$ 0
569,400
0
401,550
970,950
0
0
$ 0
136
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
2021
2022
2024
2025
Actuall
Actual IF2023
Actual
Budget
Budget
Revenues
REET 1 -Taxes
$ 3,109,113
$ 2,790,020
$ 1,678,860
$ 1,500,000
$ 1,500,000
Investment Interest
2,828
96,965
274,630
90,000
200,000
Total revenues
3,111,941
2,886,985
1,953,490
1,590,000
1,700,000
Expenditures
Transfers out-#204
80,775
81,100
80,600
0
0
Transfers out - #303
293,208
899,463
499,950
897,312
356,000
Transfers out -#311(pavement preservation)
827,278
550,242
827,278
1,170,350
1,372,150
Transfers out - #314
0
0
0
801
0
Total expenditures
1,201,261
1,530,805
1,407,828
2,068,463
1,728,150
Revenues over (under) expenditures
1,910,680
1,356,180
545,662
(478,463)
(28,150)
Beginning fund balance
2,048,068
3,958,748
5,314,928
5,860,590
5,382,127
Ending fund balance
$ 3,958,748
$ 5,314,928
$ 5,860,590
$ 5,382,127
$ 5,353,977
137
This fund is used to account for the collection and expenditures of the second one -quarter of one -percent real estate excise
tax (BEET 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
2021 2022 2423 2Q 4 2Q2S5
Actual Actual Actual Bud get Budget
Revenues
REET2-Taxes $ 3,109,113 $ 2,790,020 $ 1,678,860 $ 1,500,000 $ 1,500,000
Investment Interest 5,137 117,020 305,243 100,000 275,000
Total revenues 3,114,250 2,907,040 1,984,103 1,600,000 1,775,000
Expenditures
Transfers out - #204
80,775
81,100
80,600
0
0
Transfers out-#303
1,401,744
226,701
2,583,769
793,148
483,300
Transfers out - #309
64,077
124,020
5,000
0
0
Transfers out - #311(pavement preservation)
827,279
914,900
827,279
1,170,350
1,372,150
Transfers out-#314
660,516
0
0
329,323
36,500
Transfers out - #403
14,927
0
0
0
0
3,049,318
1,346,721
3,496,648
2,292.821
1,891,950
Revenues over(under)expenditures
64,932
1,560,319
(1,512,545)
(692,821)
(116,950)
Beginning fund balance
5,165,924
5,230,856
6,791,175
5,278,630
4,585,809
Ending fund balance
$ 5,230,856
$ 6,791,175
$ 5,278,630
$ 4,585,809
$ 4,468,859
138
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
2021 2022 2023 2024 2026
Actual Actual Actual Budget Budget
Revenues
Grant Proceeds
$ 4,174,243 $ 4,235,813 $ 6,038,450 $ 7,368,896 $ 4,480,512
Developer Contribution
1,271,759 0 0 809,130 968,833
Miscellaneous
218 11,652 107,469 0 0
Voluntary Traffic Mitigation Fees
0 853,467 179,320 0 0
Transfers in - #001
0 0 51,372 0 0
Transfers in - #106
0 110,746 0 0 0
Transfers in - #301
293,208 899,463 499,950 897,312 356,000
Transfers in-#302
1,401,744 226,701 2,061,340 793,148 483,300
Transfers in - #312
0 0 42,017 0 200,000
Transfers in - #312 - Barker Corridor
(87,442) 1,204 522,429 0 0
Transfers in - #312 - School Beacons
0 112,583 1,223 0 0
Total revenues
7,053,730 6,451,629 9,503,570 9,868,486 6,488,645
Expenditures
D5 Sprague/Barker Intersection Improvement
159,026
2,219,922
19,580
0
0
49 Sullivan/Wellesley Intersection
92,731
499,154
282,254
0
0
59 N. Sullivan Corridor ITS Projects
2,150
0
0
0
0
75 Barker Rd Widening - River to Euclid
1,679,017
8,915
31,983
0
0
92 Mullen preservation : Broadway -Mission
508,213
0
0
0
0
93 2018 CSS Citywide Reflective Signal BP
8,144
382
0
0
0
94 Citywide Reflective Signal Post Panels
3,169
2,990
0
0
0
99 Argonne Rd Concrete Pvmt Indiana to Mont
2,205,438
8,876
2,035
0
0
DO Pines & Mission Intersection Improvement
63,816
165,800
229,490
1,599,256
20,000
01 Park & Mission Intersection Improvement
360,002
0
0
0
0
D3 S. Conklin Sidewalk
162
0
0
0
0
10 Sullivan Rd Overcrossing UP RR Deck Repl
241,954
820
0
0
0
13 Barker Rd/Union Pacific Crossing
61,642
323,334
3,506,982
50,000
1,060,845
18 Wilbur Sidewalk - Boone to Mission
46,916
862,358
12,034
0
0
20 Sullivan Preservation - Sprague to 8th
13,537
117,485
797,756
5,000
0
21 Argonne Corridor Improvement- North of Knox
1,916
0
0
19,608
21,500
23 Evergreen Road Preservation
258,659
0
0
0
0
26 2020 Citywide Retroreflective Post Plates
5,639
23,660
30,601
0
126,200
27 Sprague Stormwater & Crossing Project
0
4,343
51,372
2,365,000
0
139
Fund, 203
Street Capital Protects Fund
Spokane Valley
2025 Budget
(continued from previous page)
2021
2022 2023
2024
2025
Expenditures, continued
Actual
Actual
Actual
Budget
Budget
329
Barker Rd Imp -City limits to Appleway
109,443
42,686
118,246
50,000
2,793,100
330
WfSC 2021 School Zone Beacons
41,780
0
0
0
0
332
NE Industrial Area - Sewer Extension
65,163
37,411
0
0
0
333
Evergreen Rd Pres Broadway to Mission
0
159,293
0
0
0
334
Sprague Ave Preservation
0
309,494
3,363
0
0
335
Mission Ave over Evergreen Deck Repair
0
19,502
320,960
0
0
340
8th Ave Sidewalk - Coleman to Park
0
82,425
1,357,398
0
0
342
School zone beacons
0
112,583
1,223
0
0
343
Buckeye Ave Sewer Extenstion
0
632,152
0
0
0
344
Park Rd Sidewalk- Broadway to cataldo
0
23,083
230,689
0
0
345
Park Rd Sidewalk- Nora to Baldwin
0
25,710
425,235
0
0
346
Bowdish Sidewalk 12th to 22nd
0
14,260
91,285
2,106,777
40,000
347
Broadway and Park Intersection
0
4,455
1,863,610
410,134
0
348
Barker Road Improvements- Appleway to 190
0
0
77,139
221,000
0
349
Trent Ave Access Control Safety Improvement
0
0
16,644
419,000
351
Barker Road Imp - Sprague to Appleway
0
0
4,298
595,000
255,000
352
2022 Citywide Signal Backplates
0
0
3,189
0
354
16th Ave Preservation - Evergreen to Adams
0
0
0
352,711
0
366
S. Sullivan Preservation - 8th to 12th
0
0
0
0
252,000
367
Subarea Transportation Plan
0
0
0
0
200,000
Argonne Bridge
0
0
0
675,000
720,000
Contingency
0
0
0
1,000,000
1,000,000
Total expenditures
5,928,517
5,701,093
9,477,366
9,868.486
6,488,645
Revenues over(under)expenditures
1,125,213
750,536
26,204
0
0
Beginning fund balance
67,402
1,192,615
1,943,151
1,969,355
1,969,355
Ending fund balance
$ 1,192,615
$ 1,943,151
$ 1,969,355
$ 1,969,355
$ 1,969,355
140
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.
Revenues
Grant Proceeds
Developer Contribution
Transfers in - #001
Transfers in - #302
Transfers in - #310
Transfers in - #312
Investment Interest
Total revenues
Expenditures
268 Appleway Trail (Evergreen to Sullivan)
304 CenterPlace west lawn improvements - Ph. 2
305 CenterPlace roof
314 Balfour Park frontage improvements
315 Browns Park improvements 2020
316 Balfour Park improvements - Ph 1
328 Sullivan Park Waterline
337 Reprogram Great Room AN System
338 Spokane Valley River Loop Trail
Greenacres Park Phase 2
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
Budget Summary
2021 2422
Actual ActuaP
$ 593,260 $ 0 $ 158,658 $ 0 $ 1,561,761
17,896 0 0 0 0
178,813 160,145 515,939 160,000 0
64,077 124,020 5,000 0 0
0 0 40,192 0 0
604,512 332,267 4,312,623 546,299 300,000
20 0 1,158 0 0
1,458,578 616,432 5,033,570 706,299 1,861,761
2,165
0
0
0
0
19,930
145
0
0
0
(1,117)
0
0
0
0
342,760
95,209
5,000
0
0
698,664
953
0
0
0
305,134
161,688
4,778,435
550,000
0
32,276
51,033
40,499
2,000
0
36,951
0
0
0
0
79,136
148,357
48,478
0
0
0
0
0
200,000
1,861,761
1,515, 999
557,385
4,872,412
552,000
1,861,761
(57,321)
159,047
161,158
(45,701)
0
75,575
18,254
177,301
338,459
292,758
$ 18,254
$ 177,301
$ 338,459
$ 292,758 $
292,758
141
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
Revenues
Investment Interest
$ 692
$ 13,653
$ 4,850 $
1,200
$ 1,200
Total revenues
692
13,653
4,850
1,200
1.200
Expenditures
Transfers out - #309 (Balfour Park)
3,600
0
40,192
0
0
Payment to Library District
0
0
799,093
0
0
Total expenditures
3,600
0
839,285
0
0
Revenues over (under) expenditures
(2,908)
13,653
(834,435)
1,200
1,200
Beginning fund balance
842,964
840,056
853.709
19,274
20,474
Ending fund balance
$ 840,056
$ 853,709
$ 19,274 $
20,474
$ 21,674
142
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
312,
001
101
106 1
123'
3411302
$1U
Capital
Resen�s
Grants' +
Tc)tal
General
Sireet ' Civic Fac.
Streeto&M Wear FeeReplace.
REET1&2
Ciuic'Fac.
Capital
Actual
2011
584,681
0
0
0
0
500,000
0
0
1,084,681
2012
2,045,203
0
0
0
0
0
0
0
2,045,203
2013
0
282,000
0
616,284
300,000
0
0
35,945
1,234,229
2014
888,823
282,000
0
616,284
368,944
0
0
2,042,665
4,198,716
2015
920,000
206,618
0
616,284
502,098
0
0
835,224
3,080,224
2016
943,800
67,342
0
559,808
730,572
0
0
1,654,698
3,956,220
2017
953,200
67,342
0
0
1,320,958
0
0
89,208
2,430,708
2018
962,700
67,342
1,000,000
0
1,370,658
0
0
1,422,404
4,823,104
2019
972,300
0
1,608,028
0
1,468,600
0
0
2,398,330
6,447,258
2020
982,023
0
1,513,532
0
1,545,277
0
0
98,281
4,139,113
2021
991,843
0
1,537,776
0
1,654,557
0
0
0
4,184,176
2022
1,001,800
0
3,194
0
1,465,141
0
0
2,052,175
4,522,310
2023
1,011,800
1,372,761
0
0
1,654,557
0
0
2,643,915
6,683,033
Budget
2024
1,021,900
0
0
0
2,340,700
0
0
0
3,362,600
2025
0
0
0
0
2,744,300
0
1,032,100
0
3,776,400
13,280,073
2,345,405
5,662,530
2,408,660
17,466,362
500,000
13,272,845
55,967,975
Beginning in 2013, the City committed to finance pavement preservation at a level equivalent to 6% of general Funo
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
Revenues
Transfers in - #001
Transfers in - #101
Transfers in - #106
Transfers in - #301
Transfers in - #302
Transfers in - #312
Investment Interest
Grant Proceeds
Developer Contributions
Total revenues
Expenditures
Pavement preservation
Pre -project GeoTech
Transfer out - #101 (local streets)
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
2021 2022 2023 2024 2025
Actual Actual ' Actual Budget Budge
$ 991,843
$ 1,001,800 $
1,011,800
$ 1,021,900 $
0
0
0
1,372,761
0
0
1,537,776
3,194
0
0
0
827,278
550,242
754,668
1,170,350
1,372,150
827,279
914,900
899,889
1,170,350
1,372,150
0
0
0
0
1,032,100
3,448
73,149
138,460
0
0
0
2,052,175
2,643,915
358,362
112,011
29,011
0
0
0
0
4,216,635
4,595,460
6,821,493
3,720,962
3,888,411
4,464,693
3,523,847
6,632,747
5,620,165
2,000,000
0
0
0
50,000
50,000
0
0
2,677,099
0
0
4,464,693
3,523,847
9,309,846
5,670,165
2,050,000
(248,058)
1,071,613
(2,488,353)
(1,949,203)
1,838,411
5,792,145
5,544,087
6,615,700
4,127,347
2,178,144
$ 5,544,087 $
6,615,700 $
4,127,347 $
2,178,144
$ 4,016,555
143
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.
Revenues
Transfers in - #001
Transfers in - #310
Proceeds from sale of land
Investment Interest
Total revenues
Budget Summary
2021 2022
Actual Actual
$11,126,343 $ 3,593.000
3,600 0
109,403 0
8,304 236,054
11,247,650 3,829,054
2023 2024 2Q25
Actual Budget BudBet
$ 5,358,054 $ 4,397,832 $ 0
0 0 0
0 0 0
803,376 500,000 650,000
6,161,430 4,897,832 650,000
Expenditures
Transfers out-#001
0
606,537
4,801,397
1,546,200
0
Transfers out - #101
0
0
250,000
0
1,750,000
Transfers out - #121
0
0
0
400,000
0
Transfers out - #303 - School Beacons
0
113,786
43,240
0
0
Transfers out - #303 -Barker Road Corridor
(87,442)
0
0
0
0
Transfers out - #303 - Subarea Transportation Plan
0
0
0
0
200,000
Transfers out - #309 - Appleway Trail
(65,815)
0
0
0
0
Transfers out - #309 - Balfour Pads frontage improve
260,788
0
0
0
0
Transfers out - #309 - Balfour Park improvements
305,133
332,267
4,223,646
344,299
0
Transfers out - #309 - Sullivan Park water line
25,269
0
40,499
2,000
0
Transfers out - #309 - Spokane Valley River Loop T
79,136
0
48,478
0
0
Transfers out - #309 - Greenacres Park Ph2
0
0
0
200,000
300,000
Transfers out - #311 - Pavement Preservation
0
0
0
0
1,032,100
Transfers out - #314 - Pines Grade Separation
(6,684)
0
253,344
388,000
1,708,023
Transfers out - #314 - Barker Rd Overpass
438,623
633,819
269,085
725,000
0
Transfers out - #314 - Sullivan Rd Interchange
170,333
0
102,720
20,677
0
Transfers out - #316 - Fairground Building
0
7,010
0
0
0
WSDOT Sullivan Park Property Acquisition
3,357
0
0
759,600
0
Precinct property acquisition
2,230,449
0
0
0
0
Park property acquisition
1,875,881
0
0
0
0
Sprague Ave. Property Acquisition
0
0
790,783
0
0
Total expenditures
5,229,028
1,693,419
10,823,192
4,385,776
4,990,123
Revenues over(under)expenditures
6,018,622
2,135,635
(4,661,762)
512,056
(4,340,123)
Beginning fund balance
8,503,764
14,522,386
16,658,021
11,996,259
12,508,315
Ending fund balance
$14,522,386
$16,658,021
$11,996,259
$12,508,315
$ 8,168,192
144
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
Revenues
Grant Proceeds
$ 280,718
$ 677,412
$ 944,651
$ 5,468,641
$ 39,496,674
Investment Interest
426
518
0
0
0
Developer Contributions
51,403
0
0
308,592
0
Rental Income
17,793
10,500
0
0
0
Transfers in - #301
0
0
0
801
0
Transfers in - #302
660,516
0
0
329,323
36,500
Transfers in-#312
602,272
633,819
625,149
1,133,677
1,708,023
Total revenues
1,613,128
1,322,249
1,569,800
7,241,034
41,241,197
Expenditures
Barker BNSF Grade Separation
Pines Rd Underpass
Sullivan Rd Interchange
Total expenditures
Revenues over (under) expenditures
Beginning fund balance
Ending fund balance
1,150,542
825,160
495,989
686,765
170,333
132,656
1,816,864
1,644,581
(203,736)
(322,332)
793,528
589,792
$ 589,792 $ 267,460
413,771
725,000
0
1,175,908
2,500,000
40,850,197
130,121
3,787,000
391,000
1,719, 000
7,012,000
41,241,197
(150,000)
229,034
0
267,460
117,460
346,494
$ 117,460
$ 346,494
$ 346,494
145
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 maybe imposed on
all developments within a designated area. The City has performed several studies to determine the impact areas on which
the fees are being imposed. All fees collected must be applied to transportation system improvements identified in the
corresponding study.
Budget Summary
2021 2022 2023 2024 2025
Actual Actual FBudget Budget Budget
Revenues
Transportation Impact Fees $ 294,477 $ 361,613 $ 429,485 $ 300,000 $ 400,000
Investment Earnings 130 9,684 42,404 0 30,000
Total revenues 294,607 371,297 471,889 300,000 430,000
Expenditures
Transfers out - #303
0
0
0
0
0
Total expenditures
0
0
0
0
0
Revenues over (under) expenditures
294,607
371,297
471,889
300,000
430,000
Beginning fund balance
0
294,607
665,904
1,137,793
1,437,793
Ending fund balance
$ 294,607
$ 665,904
$ 1,137,793
$ 1,437,793
$ 1,867,793
The Economic Development Capital Projects Fund #316 accounts for capital projects that 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
2021 2022 2023 2024 2025
Actual Actual Actual Budget Bud0elt
Revenues
Transfers in - #312 $ 3,358 $ 46,642 $ 0 $ 0 $ 0
Transfers in - #104 0 0 13,015 4,400,000 0
Total revenues 3,358 46,642 13,015 4,400,000 0
Expenditures
Fairgrounds Building 3,358 46,642 0 0 0
Cross Country Course 0 0 13,015 4,400,000 0
Total expenditures 3,358 46,642 13,015 4,400,000 0
Revenues over (under) expenditures 0 0 0 0 0
Beginning fund balance 0 0 0 0 0
Ending fund balance $ 0 $ 0 $ 0 $ 0 $ 0
146
The purpose of the Stormwater Management Fund is to account for the funds related to the cleaning, maintenance,
and improvement of the City's storm drainage system. The revenue for this fund originates from a stormwater fee collected
by Spokane County on behalf of the City. The annual fee is $58 for each single family unit, and for other property types a fee
of $58 per each 3,160 square feet of parcel impervious surfacing is collected.
Budget Summary
Personnel - FTE Equivalents
Operating
Administrative Assistant
0.0
0.0
0.0
0.10
0.10
Assistant Engineer
0.0
0.0
0.0
1.35
1.35
Communication & Marketing Officer
0.0
0.0
0.2
0.0
0.0
Engineer
1.0
1.0
1.0
1.0
1.0
Engineering Manager -Utility
0.0
0.0
0.5
1.0
1.0
Engineering Technician 1
0.5
0.5
0.5
0.3
0.3
Engineering Technician 11
1.0
1.0
1.0
1.3
1.3
GIS Analyst
0.23
0.23
0.00
1.23
1.23
Maintenance/Construction Inspector
0.25
0.0
0.0
0.25
0.25
Mechanic
0.0
0.25
0.25
0.25
0.25
Senior Development Engineer
0.0
0.0
0.0
0.25
0.25
Senior Engineer -Prof Mgmt
0.0
0.0
0.0
0.6
0.6
Senior Planning Grants Engineer
0.25
0.25
0.00
0.0
0.0
Stormwaler Forman
0.9
0.9
0.9
0.9
0.9
Capital
Maintenance/Construction Inspector
0.0
0.0
0.0
0.3
0.3
Construction Inspector
0.0
0.0
0.0
0.45
0.45
Senior Engineer -Prof Mgmt
0.0
0.0
0.0
2.1
2.1
4.13
4.13
4.38
11.38
11.38
Interns
2.0
2.0
0.0
0.0
0.0
(continued to next page)
147
from
Budget Summary
Revenues
Stormwater Management fees
$ 2,026,140
$ 2,031,000
$ 5,585,386
$ 5,600,000
$ 6.170,000
Investment Interest
2,134
40,038
172,947
40,000
90,000
Total revenues
2,028,274
2,071,038
5,758,333
5,640,000
6,260,000
Expenditures
Wages, Payroll Taxes & Benefits
331,944
379,033
660,155
1,349,322
1,578,815
Supplies
14,922
32,301
104,040
44,700
37,200
Services & Charges
1,153,820
1,290,799
1,464,894
2,422,317
2,272,306
Intergovernmental Services
42,222
43,149
45,640
48,000
88,000
Interfundvehicle lease -#501
6,750
6,750
6,750
13,000
16,500
Total expenditures
1,549,658
1,752,032
2,281,479
3,877,339
3,992,821
�curring revenues over (under)
Recurring Expenditures
478,616
319,006
3,476,854
1,762,661
2,267,179
Revenues
Grant Proceeds
95,000
0
306,665
0
0
Total Nonrecurring revenues
95,000
0
306,665
0
0
Expenditures
Capital- Various Projects
383,412
109,307
1,551,242
2,610,000
1,500,000
Stormwater Comprehensive Plan
0
272,923
0
0
0
Watershed studies
37,242
69,162
23,044
150,000
150,000
Asset management software system
0
0
0
0
50,000
Generator for Maintenance Shop
0
13,144
0
0
0
Total Nonrecurring expenditures
420,654
464,536
1,574,286
2,760,000
1,700,000
Nonrecurring revenues over (under)
Nonrecurring Expenditures
(325,654)
(464,536)
(1,267,621)
(2,760,000)
(1,700,000)
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures
152,962
(145,530)
2,209,233
(997,339)
567,179
Beginning working capital
2,159,796
2,401,719
2,278,363
4,550,158
3,552,819
Ending working capital
$ 2,312,758
$ 2,256,189
$ 4,487,596
$ 3,552,819
$ 4,119,998
148
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
2021 2022 2023 2024 2025
Actual Actual FActual Budget Budget
Revenues
Spokane County
$ 522,357 $ 514,576 $ 515,898 $ 500,000 $ 0
Grant Proceeds
1,434,700 236,685 621,476 0 0
Investment Interest
1,219 20,421 57,691 20,000 20,000
Transfer in - #302
14,927 0 0 0 0
Miscellaneous
60,801 0 0 0 0
Total Revenues
2,034,004 771,682 1,195,065 520,000 20,000
Expenditures
Capital - Various projects
Effectiveness study
Total Expenditures
Revenues over (under) expenditures
Beginning working capital
Ending working capital
2,989,076
370,999
45,454
0
3,034,530
370,999
(1,000,526)
400,683
2,120,365 1,119,839
$ 1,119,839 $ 1,520,522
1,125,339
1,000,000
1,000, 000
0
55,000
0
1,125, 339
1,055,000
1,000,000
69,726
(535,000)
(980,000)
1,520,522
1,590,248
1,055,248
$ 1,590,248
$ 1,055,248 $
75,248
149
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 Year
YRAequlred
Age at Ratirement
Replacement Yr
Notes'
207
1997
2009
25
2022
Existing Fleet
(11) Snow Plows
203
1995
2009
28
2023
204
1995
2009
29
2024
208
1997
2009
28
2025
209
1998
2011
28
2026
211
2000
2012
27
2027
206
1996
2009
32
2028
205
1996
2009
33
2029
210
2010
2011
22
2032
218
2016
2015
22
2037
119
2021
2020
22
2043
2023
2022
22
2045
207 is retired
2024
2024
22
2046
203 is retired
2025
2025
22
2047
204 is retired
R.225
2026
2026
22
2048
208 is retired
2027
2027
22
2049
209 is retired
2028
2028
22
2050
211 is retired
2029
2029
22
2051
206 is retired
"
2030
2030
22
2052
205 is retired
to next
150
Revenues
Vehicle rentals - #001
Vehicle rentals - #101
Vehicle rentals - #101 (plow replace.)
Vehicle rentals - #402
Miscellaneous Revenues
Transfers in - #001 (CenterPlace kitchen reserve)
Transfers in - #101 (IT equipment reserve)
Transfers in - #001 (New parks maint vehicles)
Transfers in - #101 (New signal maint vehicles)
Investment Interest
Total Revenues
Expenditures
Small tools & minor equipment
Vehicle Purchase
Snow plow purchase
Heavy Duty Machinery & Equipment
Total Expenditures
Revenues over (under) expenditures
Beginning working capital
Ending working capital
Budget Summary
2028
Actual
$ 31,300
$ 31,300
$ 59,600
$ 46,750
$ 79,500
10,250
10,250
27,750
41,950
71,200
60,500
275,000
275,000
300,000
300,000
6,750
6,750
6,750
13,000
16,500
0
325
976
0
0
36,600
0
0
86,500
92,500
0
0
70,568
0
0
0
0
0
85,000
0
0
0
0
205,000
0
1,147
20,449
52,639
20,000
20,000
146,547
344,074
493,283
798,200
579,700
275
0
649
10,000
10,000
108,762
248,500
220,150
410,000
0
0
103,926
332,881
300,000
175,000
0
0
0
270,000
0
109,037
352,426
553,680
990,000
185,000
37,510
(8,352)
(60,397)
(191,800)
394,700
1,387, 961
1,425,471
1,417,119
1,356,722
1,164,922
$ 1,425,471
$ 1,417,119
$ 1,356,722
$ 1,164,922 $
1,559,622
The City of Spokane Valley is exposed to risks of loss related to a number of sources including tort; theft of, damage to, and
destruction of assets; errors and omissions; injuries to employees; natural disasters; and unemployment claims filed by
former employees through the State of Washington. The 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).
Budaet Summary
2021 2022 2023 2022025
Actual Actual FActual Budge t Budget
Revenues
Transfers in - #001
$ 425,000
$ 450,000
$ 600,000
$ 700,000
$ 900,000
Investment Interest
117
4,889
4,803
4,800
4,800
Total Revenues
425,117
454,889
604,803
704,800
904,800
Expenditures
Auto & Property insurance
365,384
417,837
572,251
825,000
900,000
Unemployment Claims
7,397
1,850
49
0
0
Total Expenditures
372,781
419,687
572,300
825,000
900,000
Revenues over(under)expenditures
52,336
35,202
32,503
(120,200)
4,800
Beginning working capital
340,484
392,820
428,022
460,525
340,325
Ending working capital
$ 392,820
$ 428,022
$ 460,525
$ 340,325
$ 345,125
151
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.
Revenues
Transfers in - #001 (replacment amounts)
Transfers in - #001 (transfer for equipment for
future additional officers)
Total Revenues
Expenditures
Equipment Purchases
Total Expenditures
Revenues over (under) expenditures
Beginning working capital
Ending working capital
Budget Summary
2021 2022 rj
Actual Actual; L
$ 0 $ 0 $
0 0
0 0
0 $ 473,722 $ 473,722
0 1,000,000 0
0 1,473,722 473,722
0
0
0
0
0
0
0
0
0
0
0
0
0
1,473,722
473,722
0
0
0
0
1,473,722
$ 0 $
0 $
0
$ 1,473,722
$ 1,947,444
152
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
2021 2022 2023 2024 2025
Actual Actual Budget Budget Budget
Revenues
Fees & Taxes collected for other governments $ 589,853 $ 433,410 $ 601,526 $ 600,000 $ 600,000
Total Revenues 589,853 433,410 601,526 600,000 600,000
Expenditures
Fees & Taxes remitted to other governments
590,166
433,410
601,526
600,000
600,000
Total Expenditures
590,166
433,410
601,526
600,000
600,000
Revenues over (under) expenditures
(313)
0
0
0
0
Beginning working capital
313
0
0
0
0
Ending working capital
$ 0
$ 0
$ 0
$ 0
$ 0
153
C
CL
O h
m
d
o a
N m M
m
U
O
O
O I 00 O 00
00 mo Oo
O N O
io
io
O fo
h
N O C o
m m M m N V O
m N m 0 O O
h
O
m fD
h O
lD
N
N N c�
s{ V)
m
(O
0
N N W
y N
v)
M
M
V
M
�°p3n
w
c
o'.
o
o
ar m
o
o
o
o
4 $ Q
0
0
a
a
o 0
O N
o'
N
u.
ItI c cL,.y
u0i
upi
o
o o
o
W
°6
Ci
4
o
rn
N
o
o o 0 o
o c O
o
o
m
o
m N
o
N
o
o
o
tc�
#
N O
_ n.
o
0
0 O .0
0 0 0
O
o
o v
rn
v
rn
o
o
o
o
�R'Ua
0
0 OO
pO
O
O
O:
0
O
p
0
W
# C
O
h
O
M
$
o
o'
_
o
c
m
e
0
«
0
0
OO
0
O
oo o
oN -0 0
ohoO� ohN
oh o
o
0h
o
Oo
o0
o00
0
oo oNo
oo
M
0Npp 0
M 00
m h
h O
O
O CD
O O
0
O O
O OO
O O
NhO
N0
mO N V O0O
m
V m
O
m
m
NO
O hO
WXp,
N
m
_O
N
O M
N O
V
N
V '
O
O
O
G
G
E m
m 10 3
o v
n. E myca¢ wN m
0 t�
E U o i
w N U F- w E
v w Z o o a @) o a
L`m2
L N O O V N rmr.���� C U m
a c N N C C m U
a N �, : V o
m E o c a n '« c c o o c LL m N o m
.O
_.
n iy w t0 LL o a m
Q K m
d 0_ d N O LL Z 'O Q U E n
`
C 0
c m o w o? m o m m a ° u o a o 2 a a c c
,c' vE' a n aao oU rocn o cam c w m o o
°' .�
c@ c m ❑ m o c m- t m m m " ) E ) ` D 10 t0 h a o
c p¢ N m N u! U (n.,m„ m c U w _ m c m e :! E « n
�'� Na N No c.
m �' a,an
uo. c o�N i� 3v�(na m= w >
w o cw m o m o m o o m
F LL ;. N m a m ar c
'U am¢Nmm mv)u) o UC9 as '(nav> U¢
LLa U Etq
N a ym<n rryim r�MM
a io ¢ w
amM t�`�r>
u
it it,u u u
E o b b b b b
��YFF O
y N
C r0 v + 0 0 0 0 O O O O O O O O^ O O O 0 0 0 0 0 0 0 0 0 0 0 O O O O O^ O
9 o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o nl n r o o to
9N O O O O O O O O O O O n 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N u)N V M r O
N O O O 0 0 0 0 0 0 0 0 0 0 O O O O O O O O O O O O D O O r-
M to N
n M n n N N W N
� O M O O N fT N (n
V
O. O !p �
2N
a
to h t() O M t0 N M O t0 N Y] n 0 O O O O O O N N (D '7 M
r n o
(ri � v
h
to N t (O M to N M 0 w N O N n (O O O O O O O N O f0 a r
M n N
M V (b r O (()
N _ O Ol O V
N
Lq to M M^ N M O N N N to t0 O O O O O O N o i O"t
O O M 0 V
N y
Q y
3 v
T tL7 O N t0 N O O lq O to O r o 0 0 0 0 0 0 N O fD V t()
0 r n !b N N r O
JO O N
CL
J E N
w
w C O V O N LL"i N o o w O tt� W O O O O O O O N O (O a N
QZ A O r fD NO N O
•M-
O N
0. w
oE N 0, O NO N o o O O N N o o o 0 0 0 O O N o N
}LL _ p
F ~ o
0 N
U LL
r� 0 0 M� N O O —0 N !b � 0 0 0 0 O O O N O � � N
co
N
N M O O O t0 N O t0 0 0 0 0 0 V 0 0 0 tl') N O N
r n Cii
N ,
M
r N
N to M O O D N O M 0 0 0 0 0 0 N t() 0 0 7 N O t()
N
C O N M to
m rn' cli
N N c6 (D
0
to O t() M t I1
P id
o N
n O CD O I'
V p
r `t
r r
v y
n
p O 0 iA O
n r M
n
0 O 7 fn O
ro M I
r I
to otnvo
N �
r
N 1
to otnvo
to I
t0
-tee
:!Mc
N
0 O
C y LL
U
O Z c p W m N m y C
fu rn —yam c'�Ua �'o�U w o
U o o E oID dov �(L :N
c D w L _om'lo a�i aci aci ti .o LLv. «° LL 3 m d w
U E U y N m N E C p ¢ 9 C2 (n U C y f1 .0. N .0 l~L
LL > w o v ._ �' . . f0 i0 Eo v
�Ec5 u 3>m����(r�WI) � cw y�dEn > >
¢w m E c¢wowm'0is.aat.tfa5 o `o� ¢ c
2 O 'C i y y y y N r N (n U
n am E a'u �� a
o c mOooUUv� �-� o v o w
oi DL v c> m n.a LL u m wwwwww m m m m m F (0M 04 F
UUULL0 Ei2 S LL LL UUU wa UUUUUU(1 LLLLLLLL ooro,)o ov
# #u* 4t
N
O
N
R
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,
Note: Slight rounding differences may exist between the figures reflected on this page and
the actual payroll rates computed by the Eden Payroll System,
156
Salary Schedule
Accrual Basis — A basis of accounting in
which revenues and expenditures are
recorded at the time they occur as
opposed to when cash is actually
received or spent.
Appropriation — A legal authorization
granted by the City Council to make
expenditures and to incur obligations for
a specific purpose.
Assessed Valuation — The valuation set
upon real estate and certain personal
property by the County Assessor as a
basis for levying property taxes.
Authorized Positions — Employee
positions, which are authorized in the
adopted budget, to be filled during the
year.
Bond — A long-term promise to repay a
specified amount (the face amount of the
bond) on a particular date (the maturity
date). The most common types of bonds
are general obligation revenue bonds.
Bonds are primarily used to finance
capital projects.
Budget — A plan of financial activity for a
specified period of time (fiscal year or
biennium) indicating all planned
revenues and expenses for the budget
period.
Budget Message — The opening section
of the budget that provides the City
Council and the public with a general
summary of the most important aspects of
the budget, changes from the current and
previous years, and the views and
recommendations of the Mayor.
Capital Improvement — Expenditures
related to the acquisition, expansion or
rehabilitation of an element of the
government's physical plant; sometimes
referred to as infrastructure.
Capital Outlay — Fixed assets that have
a general value of $5,000 or more and
have a useful economic lifetime of more
than one year.
Capital Project — Major construction,
acquisition or renovation activities that
add value to government's physical
assets or significantly increase their
useful life, also called capital
improvements.
Capital Projects Fund — A fund created
to account for all resources and
expenditures used for the acquisition of
fixed assets except those financed by
enterprise funds.
Contingency — A budgetary reserve set
aside for emergencies or unforeseen
expenditures not otherwise budgeted.
Contractual Services — Services
rendered to a government by private
firms, individuals, or other governmental
agencies.
Debt Service — Payment of interest and
principal on borrowed money according
to a predetermined payment schedule.
Department — The basic unit of service
responsibility, encompassing a broad
mandate of related service
responsibilities.
157
Division — Can be a subunit of a
department that encompasses a
substantial portion of the duties assigned
to a department.
Encumbrance — The commitment of
appropriated funds to purchase an item or
service. To encumber funds means to set
aside or commit funds for a specified
future expenditure.
Expense — Charges incurred (whether
paid immediately or unpaid) for
operations, maintenance, interest or
other charges.
Face Value — The amount of principal
that must be paid at maturity for a bond
issue.
Fiscal Year — A twelve-month period
designated as the operating year for
accounting and budgeting purposes in an
organization.
Full-time Equivalent Position (FTE) — A
full-time or part-time position converted
to the decimal equivalent of a full-time
position based on 2,080 hours per year.
For example, a part-time person working
20 hours per week would be equivalent
to 0.5 of a full-time position.
Fund — A fiscal entity with revenues and
expenses that are segregated for the
purpose of carrying out a specific purpose
or activity.
GAAP — Generally Accepted Accounting
Principles. Uniform minimum standards
for financial accounting and recording,
encompassing the conventions, rules and
procedures that define accepted
accounting principles.
GASB — The Governmental Accounting
Standards Board, established in 1985, is
the current standard -setting board for
governmental GAAP.
General Fund — The principal operating
fund of the City used for general
governmental operations. Taxes and fees
that generally have no restriction on their
use support it.
General Obligation (G.O.) Bonds — This
type of bond is backed by the full faith,
credit and taxing power of the government
issuing it.
Indirect Cost — A cost necessary for the
functioning of the organization as a whole,
but which cannot be identified with a
specific product, function or activity.
Infrastructure — The physical assets of a
government (e.g. streets, water, sewer,
public buildings, and parks).
Interfund Transfers — The movement of
monies between funds of the same
governmental entity.
Levy — To impose taxes for the support of
governmental activities.
Long -Term Debt — Debt with a maturity of
more than one year after the date of
issuance.
Mission Statement — A broad statement
of the intended accomplishment or basic
purpose of a program.
158
Modified Accrual Accounting — A basis
of accounting in which expenditures are
accrued but revenues are accounted for
when they become measurable and
available. Since this type of accounting
basis is a conservative financial
approach, it is recommended as the
standard for most governmental funds.
Operating Budget — The portion of the
budget that pertains to daily operations
that provide basic governmental services.
Ordinance — A formal legislative
enactment by the City Council. If it is not in
conflict with any higher form of law, such
as a statute or constitutional provision, it
has the full force and effect of law within
the boundaries of the municipality to which
it applies.
Program — The smallest organization that
delivers a specific set of services. A
program may be an entire department, or
if a department encompasses significantly
diverse responsibilities or large
workforces, a single department may be
divided into two or more programs.
Reserve — An account used to either set
aside budgeted revenues that are not
required for expenditure in the current
budget year or to earmark revenues for a
specific future purpose.
Resolution — A special or temporary order
of a legislative body —an order of a
legislative body requiring less legal
formality than an ordinance or statute.
Resources — Total amounts available for
appropriation including estimated
revenues, fund transfers and beginning
balances.
Revenue — Sources of income financing
the operations of government.
Taxes — Compulsory charges levied by a
government for the purpose of financing
services performed for the common
benefit. This term does not include
specific charges made against particular
persons or property for current or
permanent benefits such as special
assessments. Neither does the term
include charges for services rendered
only to those who pay, for example,
sewer service charges.
Unreserved Fund Balance — The portion
of a fund's balance that is not restricted
for a specific purpose and is available for
general appropriation.
User Charges — The payment of a fee for
direct receipt of a public service by the
party who benefits from the service.
Vision Statement — A short statement
that conveys the big picture of the
organization. It is general in scope, not
restricting. It answers the question
,Why?,$
159