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2025, 06-10 Budget Workshop AGENDA SPOKANE VALLEY CITY COUNCIL SPECIAL MEETING Budget Workshop Tuesday, June 10, 2025 8:30 a.m. City of Spokane Valley, Council Chambers 10210 E Sprague Ave, Spokane Valley, Washington _________________________________________________________________________________ NOTE: Members of the public may attend Spokane Valley Council meetings in-person at the address provided above, or via Zoom at the link below. Although the meeting will be open to the public, there will be no public comments. Join the Zoom WEB Meeting ---------------------------------------------------------------------------------------------------------------------------------------- CALL TO ORDER WELCOME: Mayor Pam Haley ROLL CALL (30 min) WORKSHOP OVERVIEW: John Hohman / Chelsie Walls 1. Economic Forecast, Projections, & Winter Workshop Recap John Hohman / Chelsie Walls (15 min) 2. Council Goals Review and Progress John Hohman (10 min) 3. Staffing Overview John Whitehead (10 min) 4. City Council John Hohman / Council (10 min) 5. City Manager John Hohman (10 min) 6. Deputy City Manager Erik Lamb (10 min) 7. City Attorney Kelly Konkright (10 min) 8. Public Safety (45 min) a) Spokane Valley Police Department Dave Ellis / Morgan Koudelka / Erik Lamb b) Court, Jail & Other Public Safety Contracts Morgan Koudelka / Erik Lamb 9. Communications Gloria Mantz (10 min) 10. Housing and Homeless Services Gloria Mantz (10 min) 11. Facilities Gloria Mantz (10 min) 12. Finance Chelsie Walls (10 min) 13. General Government Chelsie Walls / Chad Knodel (10 min) 14. Information Technology Chad Knodel (10 min) Lunch Break - approximately 12:00 1:00 (Council and Staff will move to the multipurpose room for lunch, and reconvene to the Chambers at 1:00 pm) 15. Human Resources John Whitehead (10 min) 16. Engineering Robert Blegen (10 min) 17. Building Mike Basinger (10 min) 18. Planning Mike Basinger (10 min) 19. Economic Development Mike Basinger (10 min) 20. Parks & Recreation John Bottelli (15 min) 21. Street Operations & Maintenance Fund Robert Blegen (30 min) 22. Stormwater Fund Robert Blegen (10 min) 23. City Fees and Other Revenue Options Gloria Mantz / Chelsie Walls (20 min) 24. Supplemental Budget Requests Chelsie Walls / John Hohman (25 min) 25. Fiscal Policies John Hohman Adjourn P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\2026 calendar CITY OF SPOKANE VALLEY, WA 2/5/2025202520242023 R BudgetBudgetBudget 2026 BUDGET CALENDA timelinetimelinetimeline WhenWhat March 4Council Workshop -Winter Workshop - Budget topics discussed March 25-Request from departments their detailed expense estimates for 2026.April 2April 4April 5 Apr 28 - May 2-Department Directors review Preliminary Budget requests with City ManagerApr 29 - May 3Apr 23 - 27Apr 25 - 29 and Finance Director. May 13-Departments submit 2026 complete expenditure worksheets.May 14May 11May 13 May 27-City Manager, Finance Director review budget proposals.May 21May 15May 17 June 6-2026 Budget worksheets to Council.June 6June 7June 9 June 10Council Workshop June 11June 12June 14 -2026 Budget workshop with Council. July 1Council Meeting -Admin Report - Council goals & priorities for use of lodging taxJuly 30July 24July 19 July 18-Departments submit to Finance Department updates for 2026 BudgetJuly 19July 20July 15 document narratives including 2025 accomplishments and 2026 goals. July 18-Review capital project status with Public Works.July 19July 20July 15 July 29Council Meeting -Motion on Council goals & priorities for use of lodging taxAugust 20August 1August 2 August 26Council Meeting -Admin Report: 2026 Budget - Estimated revenues and expendituresAugust 27August 28August 30 September 16Council Meeting -Public Hearing #1 on 2026 revenues including Property Taxes****September 17September 18September 13 -City Council Motion Consideration - set 2026 Budget hearing for October 14September 10September 18September 13 September 23Council Meeting -Admin Report: Proposed ordinance adopting 2026 property taxesSeptember 24September 25September 20 -Outside Agency presentations (5 min max each) - if included in Budget------------------September 25September 20 October 7Council Meeting -City Manager presentation of 2026 Preliminary Budget.****October 8October 2October 4 -First reading of the Property Tax Ordinance.October 8October 9October 11 October 14Council Meeting -Public Hearing #2 on 2026 Budget.****October 15October 9October 11 -Admin Report - 2025 Budget AmendmentOctober 15October 9October 11 October 21Council Meeting -Second reading of the Property Tax Ordinance.October 22October 23October 25 October 28Council Meeting -Public Hearing on 2025 Budget Amendment****October 29October 23October 25 -First reading of the 2025 Budget Amendment Ordinance.October 29October 23October 25 -First reading of the 2026 Budget Ordinance.October 29October 23October 25 November 18Council Meeting -Public Hearing #3 on final 2026 Budget.****November 19November 6November 8 -Second reading of the 2025 Budget Amendment Ordinance.November 19November 6November 8 -Second reading of the 2026 Budget Ordinance.November 19November 6November 8 -Admin Report - LTAC recommendations to CouncilNovember 19November 6November 8 November 25Council Meeting -Admin Report - 2026 Fee ResolutionNovember 26December 4December 6 November 29-Deliver property tax ordinance to County.November 21November 22November 23 December 16Council Meeting -City Council Motion Consideration: Award Lodging Tax for 2026January 7December 12December 13 December 23Council Meeting -2026 Fee Resolution adoption if changes are needed.December 17December 18December 13 December -2026 Budget submitted to County.December '22December '22December '22 ****City Clerk will post appropriate notice in newspaper. Page 1 of 10 2025 02 05 P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Front Overview\\budget summary 2025 06 10 CITY OF SPOKANE VALLEY, WA 6/10/2025 General Fund #001 2026 Budget 2026 2025 AmendedEstimated$% BudgetBudgetInc (Dec)Inc (Dec) RECURRING ACTIVITY Revenues Property Tax14,081,00014,309,800228,8001.62% Sales Tax33,000,00033,000,00000.00% Sales Tax - Public Safety 1,609,4001,690,00080,6005.01% Sales Tax - Criminal Justice2,833,7002,833,70000.00% x523,000516,700(6,300)-1.20% Gambling Tax and Leasehold Excise Ta Franchise Fees/Business Registration1,320,0001,330,00010,0000.76% State Shared Revenues2,527,4002,587,10059,7002.36% Fines and Forfeitures/Public Safety482,100481,400(700)-0.15% Community and Public Works3,803,9003,654,100(149,800)-3.94% Recreation Program Revenues658,100716,70058,6008.90% Grant Proceeds664,486436,500(227,986)-34.31% Miscellaneous Department Revenue87,00079,500(7,500)-8.62% Miscellaneous & Investment Interest2,105,7002,625,000519,30024.66% (h/m tax-CP advertising) Transfers in - #105 30,00030,00000.00% Transfers in - #110 (recording fees H&H Services) 344,000290,000(54,000)-15.70% Total Recurring Revenues64,069,78664,580,500510,7140.80% Expenditures City Council1,104,111982,897(121,214)-10.98% City Manager858,450857,390(1,060)-0.12% City Attorney983,0891,038,10655,0175.60% Communications703,352715,34211,9901.70% Housing & Homeless Services675,321675,9205990.09% Public Safety39,943,80942,078,3172,134,5085.34% Deputy City Manager637,381661,15423,7733.73% Finance1,506,6841,580,53773,8534.90% Human Resources402,280421,04618,7664.66% Information Technology445,653479,61933,9667.62% Facilities1,486,8761,482,354(4,522)-0.30% Engineering2,559,7992,370,833(188,966)-7.38% Building2,125,4852,130,9035,4180.25% Economic Development1,252,2801,323,77171,4915.71% Planning1,112,2271,064,375(47,852)-4.30% Parks & Rec - Administration469,981477,2507,2691.55% Parks & Rec - Maintenance2,424,0432,683,243259,20010.69% Parks & Rec - Recreation 361,235362,3061,0710.30%280,670 Parks & Rec - Aquatics677,500680,5603,0600.45%5.98% Parks & Rec - Senior Center35,20230,254(4,948)-14.06% Parks & Rec - CenterPlace724,628739,64615,0182.07% General Government1,663,4501,562,150(101,300)-6.09% (2016 LTGO debt service) Transfers out - #204 401,550398,750(2,800)-0.70% Transfers out - #309 (park capital projects)0000.00%(54,100) Transfers out - #311 (pavement preservation) 0000.00%-1.77% Transfers out - #501 (IT equip reserve)92,50092,50000.00% Transfers out - #502 (insurance premium) 900,000950,00050,0005.56% Transfers out - #503 (public safety equipment)0000.00% Total Recurring Expenditures63,546,88665,839,2232,292,3373.61% Recurring Revenues Over (Under) Recurring Expenditures522,900(1,258,723) Page 2 of 10 001 P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Front Overview\\budget summary 2025 06 10 CITY OF SPOKANE VALLEY, WA 6/10/2025 General Fund #001 2026 Budget 20252026 AmendedEstimated$% BudgetBudgetInc (Dec)Inc (Dec) NONRECURRING ACTIVITY Revenues Grant Proceeds (Energy Efficiency Grants)482,2000(482,200)-100.00% Grant Proceeds (Comp Plan Update) 0425,000425,0000.00% Donation30,0000(30,000)-100.00% Total Nonrecurring Revenues512,200425,000(87,200)-17.02% Expenditures General Government - IT capital replacements50,00040,000(10,000)-20.00% Public Safety (police vehicle replacements)780,000544,000(236,000)-30.26% Facilities (Precinct repairs & improvements) 30,0000(30,000)-100.00% Facilities (CenterPlace repairs & improvements) 60,0000(60,000)-100.00% Facilities (Energy retrofits)482,2000(482,200)-100.00% Planning (Comp Plan Update)0425,000425,0000.00% Sculpture Placement Costs30,0000(30,000)-100.00% Financial Software Capital Costs304,7000(304,700)-100.00% (Public Safety Equip Replc) Transfers out - #503 473,7220(473,722)-100.00% Total Nonrecurring Expenditures2,210,6221,009,000(1,201,622)-54.36% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(1,698,422)(584,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(1,175,522)(1,842,723) Beginning unrestricted fund balance47,221,42946,045,907 Ending unrestricted fund balance46,045,90744,203,184 Ending fund balance as a percent of recurring expenditures =67.14% Recurring Expenditures Public Safety39,943,80942,078,3172,134,5085.34%63.91% All other departments23,603,07723,760,906157,8290.67%36.09% 63,546,88665,839,2232,292,3373.61%100.00% Page 3 of 10 001 P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Front Overview\\budget summary 2025 06 10 CITY OF SPOKANE VALLEY, WA 6/10/2025 Street Fund #101 2026 Budget 2026 2025 AmendedEstimated$% BudgetBudgetInc (Dec)Inc (Dec) RECURRING ACTIVITY Revenues Utility Tax900,000960,00060,0006.67% Motor Vehicle Fuel (Gas) Tax1,969,7001,974,0004,3000.22% Multimodal Transportation Revenue138,200136,000(2,200)-1.59% Right-of-Way Maintenance Fee100,000110,00010,00010.00% Solid Waste Road Wear Fee 1,700,0001,900,000200,00011.76% Investment Interest10,000100,00090,000900.00% Miscellaneous10,00020,00010,000100.00% Transfer in - TBD Fund1,800,0001,800,00000.00% Total Recurring Revenues6,627,9007,000,000372,1005.61% Expenditures Street Department3,002,6982,963,723(38,975)-1.30% Street Administration111,272115,2974,0253.62% Winter Operations1,705,5801,736,05330,4731.79% Bridge Program92,297117,04724,75026.82% Traffic Program2,428,2382,645,101216,8638.93% (Thorpe Bridge Project) Transfer out - #303 25,0000(25,000)-100.00% Total Recurring Expenditures7,365,0857,577,221212,1362.88% Recurring Revenues Over (Under) Recurring Expenditures(737,185)(577,221) NONRECURRING ACTIVITY Revenues Transfers in - #3121,750,0000(1,750,000)-100.00% Total Nonrecurring Revenues1,750,0000(1,750,000)-100.00% Expenditures Capital Equipment Replacement Programs135,000135,00000.00% Local Street Program1,750,0000(1,750,000)-100.00% Total Nonrecurring Expenditures1,885,000135,000(1,750,000)-92.84% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(135,000)(135,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(872,185)(712,221) Beginning fund balance5,495,1224,622,937 Unrestricted ending fund balance4,622,9373,910,716 Ending fund balance as a percent of recurring expenditures =51.61% Page 4 of 10 101 P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Front Overview\\budget summary 2025 06 10 CITY OF SPOKANE VALLEY, WA 6/10/2025 Stormwater Fund #402 2026 Budget 20252026 AmendedProposed$% BudgetBudgetInc (Dec)Inc (Dec) RECURRING ACTIVITY Revenues Stormwater Management Fees6,170,0006,170,00000.00% Investment Interest90,000173,00083,00092.22% Total Recurring Revenues6,260,0006,343,00083,0001.33% Expenditures Wages / Benefits / Payroll Taxes1,578,8151,747,214168,39910.67% Supplies37,20058,00020,80055.91% Services & Charges2,272,3062,360,19387,8873.87% Intergovernmental Payments88,00091,3103,3103.76% Vehicle Rentals #50116,50016,50000.00% Total Recurring Expenditures3,992,8214,273,217280,3967.02% Recurring Revenues Over (Under) Recurring Expenditures2,267,1792,069,783 NONRECURRING ACTIVITY Revenues Grant Proceeds0000.00% Total Nonrecurring Revenues0000.00% Expenditures Capital - various projects1,500,0004,000,0002,500,000166.67% Watershed studies150,000100,000(50,000)-33.33% Asset management software system50,0000(50,000)-100.00% Total Nonrecurring Expenditures1,700,0004,100,0002,400,000141.18% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(1,700,000)(4,100,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures567,179(2,030,217) Beginning working capital5,671,2526,238,431 Ending working capital6,238,4314,208,214 Ending working capital as a percent of recurring expenditures =98.48% Page 5 of 10 402 CITY OF SPOKANE VALLEY, WA 2026 Budget General Fund Department Changes from 2025 to 2026 Difference Between 202520262025 and 2026 AmendedProposedIncrease (Decrease) BudgetBudget$% City Council Wages, Payroll Taxes & Benefits384,411409,04724,6366.41% Supplies1,1002,00090081.82% Services & Charges718,600571,150(147,450)(20.52%) Total1,104,111982,197(121,914)(11.04%) City Manager Wages, Payroll Taxes & Benefits776,450783,4406,9900.90% Supplies6,0005,000(1,000)(16.67%) Services & Charges76,00068,950(7,050)(9.28%) Total858,450857,390(1,060)(0.12%) City Attorney Wages, Payroll Taxes & Benefits824,420874,48450,0646.07% Supplies6,4456,511661.02% Services & Charges152,224157,1114,8873.21% Total983,0891,038,10655,0175.60% Communications Wages, Payroll Taxes & Benefits607,892624,34216,4502.71% Supplies1,0006,0005,000500.00% Services & Charges94,46085,000(9,460)(10.01%) Total703,352715,34211,9901.70% Housing & Homeless Services Wages, Payroll Taxes & Benefits229,221239,97010,7494.69% Supplies1,3002,00070053.85% Services & Charges444,800433,950(10,850)(2.44%) Total675,321675,9205990.09% Public Safety Wages/Payroll Taxes/Benefits0000.00% Supplies30,0000(30,000)(100.00%) Other Services and Charges203,700200,000(3,700)(1.82%) Intergovernmental Services39,710,10941,878,3172,168,2085.46% Total39,943,80942,078,3172,134,5085.34% Deputy City Manager Wages, Payroll Taxes & Benefits628,114645,76517,6512.81% Supplies5005,2004,700940.00% Services & Charges8,76710,1891,42216.22% Total637,381661,15423,7733.73% (Continued to next page) Page 6 of 10 CITY OF SPOKANE VALLEY, WA 2026 Budget General Fund Department Changes from 2025 to 2026 Difference Between 202520262025 and 2026 AmendedProposedIncrease (Decrease) BudgetBudget$% (Continued from previous page) Finance Wages, Payroll Taxes & Benefits1,481,5181,555,37173,8534.98% Supplies5,6665,66600.00% Services & Charges19,50019,50000.00% Total1,506,6841,580,53773,8534.90% Human Resources Wages, Payroll Taxes & Benefits373,140387,31614,1763.80% Supplies1,7002,20050029.41% Services & Charges27,44031,5304,09014.91% Total402,280421,04618,7664.66% Information Technology Wages, Payroll Taxes & Benefits432,003465,96933,9667.86% Supplies65065000.00% Services & Charges13,00013,00000.00% Total445,653479,61933,9667.62% Facilities Wages, Payroll Taxes & Benefits615,541637,92422,3833.64% Supplies101,900104,0002,1002.06% Services & Charges769,435740,430(29,005)(3.77%) Total1,486,8761,482,354(4,522)(0.30%) Engineering Wages, Payroll Taxes & Benefits2,131,0001,981,634(149,366)(7.01%) Supplies43,45042,450(1,000)(2.30%) Services & Charges385,249346,749(38,500)(9.99%) Total2,559,6992,370,833(188,866)(7.38%) Building Wages, Payroll Taxes & Benefits1,787,3151,779,043(8,272)(0.46%) Supplies44,45044,9505001.12% Services & Charges293,720306,91013,1904.49% Total2,125,4852,130,9035,4180.25% Economic Development Wages, Payroll Taxes & Benefits800,090871,58171,4918.94% Supplies5,4005,40000.00% Services & Charges446,790446,79000.00% Total1,252,2801,323,77171,4915.71% (Continued to next page) Page 7 of 10 CITY OF SPOKANE VALLEY, WA 2026 Budget General Fund Department Changes from 2025 to 2026 Difference Between 202520262025 and 2026 AmendedProposedIncrease (Decrease) BudgetBudget$% (Continued from previous page) Planning Wages, Payroll Taxes & Benefits738,027847,925109,89814.89% Supplies4,3004,30000.00% Services & Charges369,900212,150(157,750)(42.65%) Total1,112,2271,064,375(47,852)(4.30%) Parks & Rec- Admin Wages, Payroll Taxes & Benefits311,603317,0445,4411.75% Supplies2,8006,8004,000142.86% Services & Charges155,578153,406(2,172)(1.40%) Total469,981477,2507,2691.55% Parks & Rec- Maintenance Wages, Payroll Taxes & Benefits130,611133,1112,5001.91% Supplies59,50056,500(3,000)(5.04%) Services & Charges2,233,9322,493,632259,70011.63% Total2,424,0432,683,243259,20010.69% Parks & Rec- Recreation Wages, Payroll Taxes & Benefits260,982263,0212,0390.78% Supplies19,00013,450(5,550)(29.21%) Services & Charges81,25385,8354,5825.64% Total361,235362,3061,0710.30% Parks & Rec- Aquatics Wages, Payroll Taxes & Benefits0000.00% Supplies50050000.00% Services & Charges677,000680,0603,0600.45% Total677,500680,5603,0600.45% Parks & Rec- Senior Center Wages, Payroll Taxes & Benefits28,96427,845(1,119)(3.86%) Supplies1,600850(750)(46.88%) Services & Charges4,6381,559(3,079)(66.39%) Total35,20230,254(4,948)(14.06%) Parks & Rec- CenterPlace Wages, Payroll Taxes & Benefits530,922565,69034,7686.55% Supplies50,06330,863(19,200)(38.35%) Services & Charges143,643143,093(550)(0.38%) Total724,628739,64615,0182.07% (Continued to next page) Page 8 of 10 CITY OF SPOKANE VALLEY, WA 2026 Budget General Fund Department Changes from 2025 to 2026 Difference Between 202520262025 and 2026 AmendedProposedIncrease (Decrease) BudgetBudget$% (Continued from previous page) General Government Wages, Payroll Taxes & Benefits0000.00% Supplies72,50041,600(30,900)(42.62%) Services & Charges1,091,1501,136,85045,7004.19% Intergovernmental Services484,800368,700(116,100)(23.95%) Capital outlays15,00015,00000.00% Total1,663,4501,562,150(101,300)(6.09%) Transfers out - #204 debt service401,550398,750(2,800)(0.70%) Transfers out - #309 park capital proj0000.00% Transfers out - #311 Pavement Preservation0000.00% 92,50092,50000.00% Transfers out - #501 900,000950,00050,0005.56% Transfers out - #502 0000.00% Transfers out - #503 Total recurring expenditures63,546,78665,838,5232,291,7373.61% (Continued to next page) Summary by Category Wages, Payroll Taxes & Benefits13,072,22413,410,522338,2982.59% Supplies459,824386,890(72,934)(15.86%) Services & Charges8,410,7798,337,844(72,935)(0.87%) Transfers out - #204401,550398,750(2,800)(0.70%) Transfers out - #3090000.00% Transfers out - #311 - Pavement Preserv0000.00% Transfers out - #50192,50092,50000.00% Transfers out - #502900,000950,00050,0005.56% Transfers out - #5030000.00% Intergovernmental Svc (public safety)39,710,10941,878,3172,168,2085.46% Intergovernmental Svc484,800368,700(116,100)(23.95%) Capital outlay15,00015,00000.00% 63,546,78665,838,5232,291,7373.61% Page 9 of 10 Page 10 of 10 (1)(1)(1)(1)(1)(1)(1)(1) +(-) 0.0000.0000.0000.0000.0000.0000.0001.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.000 2025 to 2026 Difference from 3.343.340.0001.331.330.000 0.2510.750 AmendedProposed 2.852.852.151.45(0.700) 4445555 Adopted Full Time Equivalent Employees CITY OF SPOKANE VALLEY, WA 00000000000000000000000000000000 5576.57.57.55.54.54.54.54.50.000333.53.5000000055000000000000000000000000.120.120.120.360.360110.0006631113333322222222222000000333330110.880.881.882.82.855.335.330.000000000222000012.513.27513.02514 .02513.82510.8511.113.3511.65(1.700)00182021201515151514(1.000)006.375665.776.774.774.774.774.770.00000000055556210000000000000000000000000000000222222222220000000022211111.61.61.61.61.61.61.611110.4 0.40.40.40.40.40.45555554.844.843330.0000000000000000000000000000(4)(4) 3.53.558.17.67.69.811.511.92514.414(0.400)4.44.44.43.93.94.134.136.538.539.8310.480.650 87.487.7589.2593.7595.2596.25103.25112.25118.25122.25122.250.00087.487.7589.2593.7595.2596.25103.25112.25118.25118.25118.25 11.7511.7511.7511.7511.7511.759.759.759.759.759.750.0007.3756.3750 20162017201820192020202120222023202420252026 Various reallocations of existing staff to reflect actual work load. (1) City Manager / City ClerkCity AttorneyCity ServicesCommunicationsHousing & Homeless ServicesPublic SafetyDeputy City ManagerFinanceHuman ResourcesInformation TechnologyPublic WorksFacilitiesPW - AdministrationEngineeringBuildingEconomic DevelopmentPlanningCED - AdministrationCED - Economic Development2.6540CED - Development Services11100CED - EngineeringCED - PlanningCED - Building14150Parks & Rec - AdminParks & Rec - MaintenanceParks & Rec - RecreationParks & Rec - Senior CenterParks & Rec - CenterPlace Total General Fund73.77574.12574.12574.02576.27577.04581.845 81.87084.12085.37083.670(1.700) Total Authorized FTEsLess Unfunded PositionsTotal Funded FTES #101 - Street Fund5.7255.7255.7257.7257.4757.4757.4759.510.82510.2511.651.400#106 - Solid Waste Fund#303 - Street Capital Project Fund#402 - Stormwater Fund#402/403 - Stormwater Capital Projects #001 - General Fund P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 1 Economic Forecast\\2025 06 10 RCA Economic Forecast and Projections.docx CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 10, 2025 Department Director Approval: Check all that apply: consent old business new business public hearing information admin. report pending legislation executive session AGENDA ITEM TITLE: Economic Forecast and Projections GOVERNING LEGISLATION: Economic conditions are evaluated as part of the 2026 Budget development process. PREVIOUS COUNCIL ACTION TAKEN: N/A BACKGROUND: City staff monitor economic conditions throughout the year for impacts to the CityÓs operations and budget. During the budget development process, these conditions and forecasted conditions are reviewed extensively to estimate revenue and expenditure streams in the upcoming budget periods. As well as reviewing reports on general economic conditions from state and federal sources, City staff watch property tax collections, sales tax receipts, telephone utility taxes, motor vehicle fuel taxes, lodging taxes, real estate excise taxes (REET), and permitting revenues as primary indicators of the CityÓs economy. Property Taxes Property tax collections in 2024 were $13,696,760 which is a 1.76% increase over 2023. This increase is attributable to new construction in the City as the City has not increased the property tax levy by the 1% allowed increase since 2009. Due to not taking the 1% increase, banked capacity for 2025 is $1,304,820. Growth in property taxes has been fairly flat since the only increases are due to new construction. Page 1 of 35 P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 1 Economic Forecast\\2025 06 10 RCA Economic Forecast and Projections.docx The property tax estimate for 2026 assumes that we begin with the 2025 actual levy, do not add the 1% increase, and add estimated new construction. Sales Taxes In 2024, sales tax collections decreased by 0.87% as compared to 2023 which is the first decrease the City has seen in collections since there was negative change during the Great Recession (2008-2010). The highest percentage change seen in collections historically was in 2021 by a wide margin when sales tax collections grew by 24.81%. For the months of January through April 2025, sales tax collections have increased by about 2.78% compared to the same period in 2024. As of now, estimated 2025 general sales tax collections are $33.2 million, which is $162,000 more than the 2025 budget (see page 9). As stated above, the City saw dramatic increases in sales tax collections in 2021 when collections increased by about 25% from 2020 collections. The cause for this increase was the stimulus money provided by the Federal government in response to the COVID-19 pandemic as well as ongoing construction of large facilities in the Northeast Industrial Area. Sales taxes continued to remain strong into 2022 with inflationary prices adding to the increases. See the graphs below depicting historical sales tax collections and percentage changes in collections. The red circles on the graphs highlight the large increases seen in 2021. Beginning in 2023 and continuing into the first four months of 2025, the City is seeing a trend of sales tax revenues flattening. Page 2 of 35 P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 1 Economic Forecast\\2025 06 10 RCA Economic Forecast and Projections.docx In the March 2025 Washington State Economic and Revenue Forecast and in the May 2025 Economic & Revenue Update from the State Economic and Revenue Forecast Council (ERFC), they forecast that retail sales taxes are projected to grow minimally (2.6% in 2025 and 4% in 2026) and the May update shows month to month changes ranging from -3.0% to 2.9% throughout the last 12 months (see pages 21 and 27). For the first time since 2021, the March Forecast shows that inflation in Washington has dropped below the national average; however, growth in personal income is still tracking lower than the national average as well (see pages 24-26). CPI is expected to increase in the future due to potential effects of national tariffs. The flattening of growth in sales tax collections could indicate that consumers are reassessing spending habits in light of continued inflation and uncertain economic times due to new tariff policies. The EFRC expects inflation to rise through 2025 and 2026 (see page 25). Locally, sales taxes for the City are primarily from auto sales and retail sales at big box stores. Taxable sales from auto sales in the City have been declining minimally since 2021 and saw a decrease of about 5.3% in 2024 as compared to 2023. Taxable sales from big box retail stores follow a similar pattern. In response to the fact patterns being seen and reports from the ERFC, the sales tax estimates included in the 2026 Budget are estimated at a minimal increase from the 2024 actual collections and without any estimated growth from the 2025 Budget at this time. Staff will continue to monitor collections and make updates in estimates as needed for future versions of the budget. Telephone Utility Taxes In 2024, telephone utility tax collections increased by 0.9% as compared to 2023, which is the first time in the history of the City that these collections have seen a positive change. For the months of January through March of 2025, telephone tax collections have increased by 18.14% Page 3 of 35 P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 1 Economic Forecast\\2025 06 10 RCA Economic Forecast and Projections.docx as compared to the same period in 2024. Trends in these collections indicate that this revenue stream has perhaps stabilized. (see page 10) From 2009 through 2024, there has been an average annual decrease of 7.14% in telephone taxes. For the 2026 Budget, the revenue estimate is $960,000, which is an increase of $60,000 as compared to the 2025 Budget. However, this amount will need to be reevaluated later in the year to verify this is still an appropriate amount. Motor Vehicle Fuel Taxes Motor vehicle fuel taxes were impacted by the COVID-19 pandemic, and we saw a decrease in collections of these taxes of 13.89% in 2020. By 2022, these taxes had recovered to levels we would expect pre-pandemic, and there was a decrease of about 3.5% in 2024 as compared to Page 4 of 35 P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 1 Economic Forecast\\2025 06 10 RCA Economic Forecast and Projections.docx 2023. In the months of January through April of 2025, fuel taxes have decreased by 29.8% as compared to the same period in 2024 (see page 11). This decrease seems drastic and could indicate a timing difference or error in reporting from the Department of Revenue. Staff is currently looking into this possibility. Decreases in these collections could indicate that increases in the price of fuel as well as continued inflation in other areas have caused consumers to start adjusting driving habits. The CityÓs fuel tax revenues are based on the number of gallons of gasoline sold rather than the dollar amount of the sales, which means that a reduction in the number of gallons will reduce the CityÓs collections of fuel taxes. This being the case, higher numbers of electric vehicles will also cause decreases in revenue collections. Revenue estimates currently included in the 2026 Budget are based on per capita rates published by the Municipal Research and Services Center (MRSC) from 2024. These rates were released last summer, and we anticipate updated rates to be released by MRSC later this summer. Lodging Taxes Lodging taxes were heavily impacted by the COVID-19 pandemic, and we saw a decrease in collections of these taxes of 40.41% in 2020. However, these revenues bounced back to pre- pandemic levels in 2021 and reached a historical high in 2024 with an annual increase of 0.02%. In the months of January through April 2025, lodging taxes decreased by 2.94% as compared to the same period in 2024 (see pages 12). We do not currently have 2026 Budget estimates for lodging taxes, but we expect the estimate to be around 2024 actual collections of about $900,000 if the current trend continues. However, if inflationary pressures cause consumers to reduce travel, we may see lower revenues later in the year. Lodging tax estimates will be available later this summer. Real Estate Excise Taxes The City had record collections of real estate excise taxes (REET) in 2021, which increased by nearly 70% from 2020. This increase was primarily due to several months of unusually large collections later in the year and that are related to development that was ongoing in the Northeast Page 5 of 35 P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 1 Economic Forecast\\2025 06 10 RCA Economic Forecast and Projections.docx Industrial Area. There was a decrease in 2022, with collections coming in at 10.26% lower the previous year, and again in 2023, with collections coming in at nearly 40% lower than 2022, but 2024 collections came in about 6.2% higher than 2023 collections. For the months of January through April 2025, REET increased by 59.4% as compared to the same period in 2024 (see page 13) which seems to be due to unusually high activity in February 2025. Overall trends indicate that this revenue is stabilizing at around pre-pandemic amounts. In the March 2025 Washington State Economic and Revenue Forecast report, the ERFC expects that REET receipts will increase in 2025 by 32.2% and will decrease by 1.8% in 2026 (see pages 28-29). Page 6 of 35 P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 1 Economic Forecast\\2025 06 10 RCA Economic Forecast and Projections.docx We do not currently have 2026 Budget estimates for REET, but we would expect collections to be similar to pre-pandemic levels of around $3 million rather than the high collections seen in 2021. REET estimates will be available later this summer. Permitting Revenues The City has seen record highs for permitting and development activity in the last several years with 2021 being the highest revenues seen to date for the City. Revenues came in lower in 2022 and lower again in 2023 and 2024. Going into 2025, the City is continuing to see a high number of permits year-to-date. However, the number of permits alone does not completely drive revenue numbers due to some projects not following through after the initial permit application process. Also the valuations of recent permits are more consistent with historical valuations. In 2020 and 2021, valuations and permitting revenues were inflated by several large developments occurring in the Northeast Industrial Area. Excluding those high value developments, revenues are expected to be flat going into 2025 as compared to 2024, except for increases due to increased right of way permit fees that were implemented in 2025 and were part of the 2025 Budget Amendment. Also, the flat revenues are expected due in part to the automatic increases to permitting fees that are now built into the Master Fee Schedule. For the 2026 Budget, estimates of permitting revenues were developed by looking at average revenue collections over the past six years. Winter Workshop Recap On March 4, 2025, the City held a Winter Workshop. The Workshop was an early kickoff to the 2026 Budget development process as its focus was on discussion of various topics that will need consideration as we look at the 2026 budget. Much of the discussion related to climbing costs for the CityÓs law enforcement services as well as the current comparison of the CityÓs revenues to other Washington cities. The agenda for the Winter Workshop is attached for reference (see page 30). Historical law enforcement costs for the City have increased on average by 5.2%; however, costs have been increasing at a larger rate in the past several years. The average cost increase in the past 5 years is 10.93%. In terms of dollar amount, from 2021 to 2026 law enforcement costs have increased by $13.4 million dollars compared to an increase of $1.5 million in sales taxes (see pages 31-33). In comparison, sales tax revenues, which are the CityÓs largest revenue source, had an average increase of 1.18% over that same 5-year time frame. YearSales Tax % Change Actual202131,499,534$ Actual202232,347,046$ 2.69% Actual202332,522,920$ 0.54% Actual202432,239,527$ -0.87% Budget202533,000,000$ 2.36% Average1.18% There was also discussion at the Winter Workshop about the CityÓs revenue per capita rates as compared to both like-sized cities and surrounding cities. In both comparisons, Spokane Valley had the lowest total revenues per capita rates (see pages 34-35). Much of the rest of the Workshop focused on options for additional revenues, some of which will be discussed again during Item 23 of the Budget Workshop agenda for today. Page 7 of 35 P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 1 Economic Forecast\\2025 06 10 RCA Economic Forecast and Projections.docx OPTIONS: Discussion only RECOMMENDED ACTION OR MOTION: Discussion only BUDGET/FINANCIAL IMPACTS: This is one of the multitude of components that are part of the budget development process that will conclude with Council's scheduled November 18, 2025 adoption of the 2026 Budget. STAFF CONTACT: John Hohman, City Manager; Chelsie Walls, Finance Director ATTACHMENTS: Finance Tax Collections History for Sales Taxes, Telephone Utility Taxes, Motor Vehicle Fuel Taxes, Lodging Taxes, and Real Estate Excise Taxes. May 14, 2025 Economic and Revenue Update from the Economic and Revenue Forecast Council. Excerpts from the March 2025 Washington State Economic and Revenue Forecast from the Economic and Revenue Forecast Council. Agenda from the March 4, 2025 Winter Workshop Slides from the Winter Workshop Page 8 of 35 Page 21 6/3/2025 Difference 2024 to 2025 AprilMarchFebruaryJanuary 35 of 9 Page April l P:\\Finance\\Finance Activity Reports\\Tax Revenue\\Sales Tax\\2025\\sales tax collections 2025 A 5 2016201720182019202020212022202320242025$% April - 2016201720182019202020212022202320242025 collected collected t 0 budgeactual total 8,000,0006,000,0004,000,0002,000,000 12,000,00010,000,000 ctual over (under) budg1,406,5491,237,0341,760,9561,287,7623,454,4816,299,5342,347,0461,967,920(287,073)(22,489,880) CITY OF SPOKANE VALLEY, WSales Tax Collections For the years 2016 through 202 A through April33.54%32.69%34.03%32.27%33.72%40.27%33.48%33.84%31.44%31.85%% of through April31.17%30.77%31.38%30.55%2 9.11%32.22%31.05%31.79%31.72%n/a Chart Reflecting History of Collections through the Month of Apri January1,863,2251,992,2732,078,4122,240,9082,253,8522,615,3262,834,6862,938,6992,881,7873,027,752145,9655.07%February1,316,6821,369,7401,536,2521,648,6571,776,8982,185,8762,161,4982,360,3562,205,3232 ,419,061213,7389.69%March1,378,3001,389,6441,564,2821,549,2751,687,3552,317,6712,256,3142,299,0852,376,8272,290,323(86,504)(3.64%)April1,640,9131,737,9331,926,5511,955,4701,627,5963,029,0902,790,6672 ,741,0952,762,2042,772,98410,7800.39% Collected to date6,199,1206,489,5907,105,4977,394,3107,345,70110,147,96310,043,16510,339,23510,226,14110,510,120283,9792.78%May1,566,1781,564,1191,762,1191,946, 1121,651,9372,768,7432,695,7172,645,6562,653,5450June1,641,6421,751,9361,871,0772,067,9872,291,8422,795,9202,658,9882,838,4682,752,7820July1,776,6531,935,0282,053,9612,232,3422,368,4952,804,9302,848, 6182,982,4622,868,9730August1,746,3711,877,8991,980,9402,121,0512,393,5972,623,9342,777,8892,797,7912,814,7480September1,816,9231,946,6892,019,1982,223,5762,258,4892,627,9972,908,3222,780,3942,748,55 10October1,822,9981,898,0672,005,8362,134,9852,431,9202,648,7483,027,3412,885,9822,849,1240November1,652,1811,768,8171,925,8172,064,5042,317,6852,504,8842,818,2232,703,2272,764,8700December1,664,9831 ,856,9891,918,4112,019,8952,178,8152,576,4152,568,7832,549,7052,560,7930 Total Collections19,887,04921,089,13422,642,85624,204,76225,238,48131,499,53432,347,04632,522,92032,239,52710,510,120 Budget Estimate18,480,50019,852,10020,881,90022,917,00021,784,00025,200,00030,000,00030,555,00032,526,60033,000,000Total actual collections as a % of total budget107.61%106.23%108.43%105.62%115.86 %125.00%107.82%106.44%99.12%n/a% change in annual total collected9.21%6.04%7.37%6.90%4.27%24.81%2.69%0.54%(0.87%)n/a% of Page 26 6/3/2025 Difference MarchFebruaryJanuary 2024 to 2025 00000 35 of 10 March Page h P:\\Finance\\Finance Activity Reports\\Tax Revenue\\Telephone Tax\\2025\\telephone utility tax collections 2025 March - A 2016201720182019202020212022202320242025$% 5 171,909150,644148,158127,303112,35185,25182,14675,91259,724170,476155,977141,290128,01891,86687,39190,11486,66396,564166,784153,075142,925127,21490,27286,94185,68378,64555,853166,823151,208139,2091 25,02788,21282,79781,06580,059115,141168,832161,115140,102126,22692,24284,63583,83581,26180,442 2,069,3081,892,9051,758,3701,564,1521,318,6301,033,9151,003,639960,871969,131261,8882,340,0002,000,0001,900,0001,600,0001,521,0001,000,000932,000857,000900,000900,000 2016201720182019202020212022202320242025 collected 0 collected t 600,000500,000400,000300,000200,000100,000 budgeactual total ugustctual over (under) budg(270,692)(107,095)(141,630)(35,848)(202,370)33,91571,639103,87169,131(638,112) CITY OF SPOKANE VALLEY, WTelephone Utility Tax Collections For the years 2016 through 202 ASeptemberOctoberNovemberDecember Total Collections Budget EstimateA through March22.79%24.43%23.82%25.49% 24.12%25.61%26.10%21.83%24.63%29.10%% of through March25.77%25.81%25.74%26.08%27.82%24.77%24.23%19.47%22.87%n/a Chart Reflecting History of Collections through the Month of Marc January182,167162,734130,196136,615123,292(333)81,43979,23979,35678,442(914)(1.15%)February173,971163,300164,060132,538121,596155,91180,73080,39968,39782,34813,95120.40%March177,209162,536158,416138, 727121,938100,56681,03827,40773,916101,09827,18236.77% Collected to date533,347488,570452,672407,880366,826256,144243,207187,045221,669261,88840,21918.14%April171,770157,285146,519126,455120,01683,1 0981,613131,60293,8390May174,512161,506149,434135,704118,01894,86485,28579,12884,8610June170,450156,023150,780129,602117,90585,94963,09481,16381,4020July174,405157,502147,281130,723120,92286,834107,5 9779,39379,6360Total actual collections as a % of total budget88.43%94.65%92.55%97.76%86.69%103.39%107.69%112.12%107.68%n/a% change in annual total collected(8.32%)(8.52%)(7.11%)(11.05%)(15.70%)(21 .59%)(2.93%)(4.26%)0.86%n/a% of Page 25 % 4/23/2024 Difference 2023 to 2024 AprilMarchFebruaryJanuary $ 00000000 2025 2024 2023 2022 35 2021 of 11 April Page 2020 2019 2018 P:\\Finance\\Finance Activity Reports\\Tax Revenue\\MVFT\\2025\\motor vehicle fuel tax collections 2025 April 930(8,152)10,994(12,804)30,192101,24855,667(93,882)(50,064)(1,568,629) 7.23%1.31%1.54%(2.19%)(13.89%)9.44%2.60%0.91%(3.47%)n/a 31.78%30.34%31.39%29.69%32.65%30.59%32.25%29.07%29.76%20.70%31.76%30.46%31.22%29.87%32.09%28.97%31.33%30.45%30.54%n/a A 2017 171,829174,211193,986185,669130,168175,706181,782181,926181,177177,567195,780205,438195,107136,633185,516192,966198,265180,778194,640184,342180,874180,605195,550178,022173,143172,055160,797166,369163 ,780158,062162,187160,272161,171142,054152,743159,280176,178194,814199,282196,240175,980187,269155,426183,442174,790152,787154,298148,960155,728119,282149,169147,059141,391149,212 163,918150,654162,359148,530152,686143,576162,156138,984143,223138,666(4,557)(3.18%)163,037164,807175,936181,823170,461150,882156,245168,137158,021101,217(56,804)(35.95%)145,537138,205139,826131,0091 46,280117,784135,183133,038133,07082,074(50,996)(38.32%)167,304168,000168,796144,08090,589141,080160,396161,889148,62887,414(61,214)(41.19%)639,796621,666646,917605,442560,016553,322613,980602,048582 ,942409,371(173,571)(29.78%)157,737174,838144,308175,985128,359156,670162,670165,476149,391177,427177,019194,267169,733138,932163,103190,587180,072170,469 2016201720182019202020212022202320242025 2,014,3302,040,7482,072,0942,026,6961,745,1921,909,9481,959,6671,977,4181,908,836409,3712,013,4002,048,9002,061,1002,039,5001,715,0001,808,7001,904,0002,071,3001,958,9001,978,000 collected 2016 collected 0 budgetactual total 700,000600,000500,000400,000300,000200,000100,000 CITY OF SPOKANE VALLEY, WMotor Fuel (Gas) Tax Collections -For the years 2016 through 2025 JanuaryFebruaryMarchApril Collected to dateMayJuneJulyAugustSeptemberOctoberNovemberDecember Total Collections Budget EstimateActual over (under) budgTotal actual collections as a % of total budget100.05%99.60%100.53%99.37%101.76%105.60%102.92%95.47%97.44%n/a% change in annual total collected% of through April% of through April Chart Reflecting History of Collections through the Month of April Page 22 6/3/2025 AprilMarchFebruaryJanuary Difference 2023 to 2024 35 of 12 Page April P:\\Finance\\Finance Activity Reports\\Tax Revenue\\Lodging Tax\\2025\\105 hotel motel tax 2025 April 2016201720182019202020212022202320242024$% 2016201720182019202020212022202320242024 collected collected 0 budgetactual total 50,000 250,000200,000150,000100,000 ctual over (under) budg16,37435,98066,976143,85197,243(5,563)301,6865,6785,895(683,007) CITY OF SPOKANE VALLEY, WAHotel/Motel Tax Receipts through -Actual for the years 2016 through 2025 January31,88727,21028,75231,86536,20326,00648,75936,96540,06242,7312,6696.66%February27,77326,79528, 87832,82131,03531,04138,36945,97240,81438,014(2,800)(6.86%)March34,33031,60131,90640,07637,39530,53644,48348,87052,04648,134(3,912)(7.52%)April52,55152,24257,66459,11724,95944,47687,56185,97890,63788 ,114(2,523)(2.78%) Total Collections146,541137,848147,200163,879129,592132,059219,172217,785223,559216,993(6,566)(2.94%)May50,23050,11251,77753,59616,90649,00274,61373,19469,1660June55,06060,63762,0 4873,72128,91066,26286,75888,783108,0050July65,00769,33771,86584,62841,83694,49597,413100,30394,9650August73,70076,97279,36891,63749,772101,171113,078107,070102,1870September70,30580,17379,66197,5315 9,116104,494106,013109,540107,5130October55,66056,63161,82677,93250,84492,92478,04884,64385,4090November46,39347,09052,86859,25239,69462,32277,87177,18865,8710December33,47837,18040,36341,67526,57341 ,70848,72047,17249,2200 Total Collections596,374615,980646,976743,851443,243744,437901,686905,678905,895216,993 Budget Estimate580,000580,000580,000600,000346,000750,000600,000900,000900,000900,000 ATotal actual collections as a % of total budget102.82%106.20%111.55%123.98%128.10%99.26%150.28%100.63%100.66%n/a% change in annual total collected2.60%3.29%5.03%14.97%(40.41%)67.95%21.12%0.44%0.02 %n/a% of through April25.27%23.77%25.38%27.31%37.45%17.61%36.53%24.20%24.84%24.11%% of through April24.57%22.38%22.75%22.03%29.24%17.74%24.31%24.05%24.68%n/a Chart Reflecting History of Collections through the Month of April Page 23 59.40% 6/3/2025 MarchFebruaryJanuary 4 Difference 2024 to 2025 365,11 ) 0 979,75 2,020,250 ( 66 6.20%n/a 614,63 ) 8 39.85% 645,99356,451564,70 ( ) 68 10.26% ( 1,202,881,580,03 97 1,058,922,218,22 35 of 6 3 13 9.73%69.99% March Page 1,658,02 ) 9 12.28% ( 696,891513,931659,21800,432533,54 P:\\Finance\\Finance Activity Reports\\Tax Revenue\\REET\\2025\\301 and 302 REET for 2025 3 9 560,89 March 7 20.43%28.04%23.23%18.35%32.96%26.47%30.07%21.53%20.49%32.66%17.36%18.65%18.34%15.42%18.02%17.03%21.56%19.25%17.24%n/a 408,66353,8221,007,57117.69%150.38%126.68%119.06%182.90%155.46%139.50%111.88%118.82%n/a 2016201720182019202020212022202320242025$% 2016201720182019202020212022202320242025 t e g t e g bud ) collected 0 e hh under collected ( 800,000600,000400,000200,000 1,400,0001,200,0001,000,000 h March Marc gg budgetactual total ctual over CITY OF SPOKANE VALLEY, WA1st and 2nd 1/4% REET Collections throughActual for the years 2016 through 2025 January104,446153,661239,437120,809212,512277,311420,393169,780168,126307,502139,37682.90%Feb ruary83,583124,514146,892199,209242,927283,644239,226198,135183,920414,380230,460125.30%March220,637282,724310,562193,913203,774497,974543,267278,083262,590257,868(4,722)(1.80%) Collected to datApril205,654169,060218,842347,528197,928470,818381,096279,914335,4590May192,806202,734646,397263,171258,784380,346521,957371,459340,7280June284,897248,768277,424465,044329,801426,592564,764397 ,559325,5650July248,899449,654302,941327,636234,040408,246397,408422,444414,9440August231,200472,420261,626300,312365,838666,6451,059,352248,668317,5080September178,046187,348259,492335,824381,224471 ,991218,701288,331398,2540October253,038207,895584,792225,216381,163440,971386,071253,482362,9920November186,434229,800263,115319,161370,4491,208,216389,073177,278210,5640December164,180278,995288,91 2235,726479,586685,473458,730271,318244,0560 Total distributed by Spokane County2,353,8223,007,5733,800,4323,333,5493,658,0266,218,2275,580,0383,356,4513,564,706979,750 Budget estimate2,000,0002,00 0,0003,000,0002,800,0002,000,0004,000,0004,000,0003,000,0003,000,0003,000,000ATotal actual collections as a % of total bud% change in annual total collected50.17%27.77%26.36% % of throu% of throu Chart Reflecting History of Collections through the Month of March nPage Economic & Revenue UpdateRevenue Update May14, 2025 Economic and Revenue Forecast Council Summary U.S. employment increased by 177,000 jobs in April; the unemployment rate was unchanged at 4.2%. The first estimate of U.S. real GDP indicated the economy contracted by 0.3% (SAAR) in the first quarter of 2025, down from 2.4% growth in the fourth quarter. In April, U.S. consumer prices increased compared with March and were up 2.3% over the year. Washington job growth has been weaker than expected and revisions have lowered the level of employment. Washington housing construction remains weak. Washington light vehicle sales rebounded in April. Major General Fund-State (GF-S) revenue collections for the April 11 - May 10, 2025 collection period came in $41.7 million (1.7%) higher than forecasted. Cumulatively, tracked collections are now $34.9 million (0.8%) lower than forecasted. United States leisure and hospitality (+24,000). Sectors with Employment expanded in April although prior declining employment in April included federal months were revised down. Initial claims employment (-9,000), motor vehicles and parts decreased, unemployment was unchanged, and manufacturing (-4,700) motor vehicle and parts layoff announcements decreased significantly. dealers (-4,600) and computer and electronic The first estimate of first quarter real GDP product manufacturing (-4,000). indicated the economy contracted. Inflation came in higherand residential construction Initial claims for unemployment insurance activity and residential sales were mixed. decreased by 13,000 to 228,000 (SA) in the Consumer confidence measures decreased week ending May 3rd. The four-week moving reflecting pessimism about the labor market, average of initial claims was 227,000, up 1,000 income and business conditions. from the prior week. Layoff announcements in April, as tracked by outplacement firm National employment in April increased by Challenger, Gray, and Christmas, totaled 177,000 net jobs but employment levels for 105,441, a 62% decrease compared to the February and March were revised down due to 275,240 job cuts announced in March. Layoff additional data and updated seasonal factors by a announcements in April were 63% higher than combined 58,000 jobs. Sectors with the largest those announced in April 2024. job gains in April included healthcare (+50,600), trade, transportation andutilities (+32,000), and Page 14 of 35 Average hourly earnings for all private sector capital goods were 1.0% above their March 2024 employees increased by $0.06 in April. Over the level. past 12 months, average hourly earnings have Light motor vehicle (autos and light trucks) sales increased by 3.8%. The average workweek in in April decreased to 17.3 million units (SAAR) April was 34.3 hours, unchanged from the prior from 17.8 million units in March, a 3.1% month. The unemployment rate in April was decrease. April sales were 7.8% above their unchanged from March at 4.2%. April 2024 level. The first estimate of real U.S. gross domestic Residential construction activity was mixed in product for the first quarter of 2025 indicated March compared with February, and new and growth of -0.3% (SAAR), a decrease from the existing home sales were also mixed. March fourth quarter of 2024 (see figure). In the fourth housing starts decreased by 11.4% (SA) quarter of 2024, real U.S. GDP increased by compared to February but were 1.9% above their 2.4%. March 2024 level. Housing units authorized by building permits in March were 1.6% (SA) above U.S. GDP contracted in the first quarter their February level but 0.2% below their year- 8 ago level. New home sales in March increased by 7 7.4% (SA) compared to February and were 6.0% 6 above their year-ago level. Existing home sales 5 in March decreased by 5.9% (SA) compared to 4 February and were down 2.4% compared to 3 March 2024. The seasonally adjusted Case- 2 Shiller national home price index for February 1 Percent, SAAR was 0.3% above its January level and 3.9% 0 above its year-ago level. -1 -2 2021202220232024 Two key measures of consumer confidence decreased in April. The University of Michigan (UM) consumer sentiment survey decreased by Consumer prices increased 0.2% (SA) in April 4.8 points to 52.2 in April after decreasing by 7.7 following a 0.1% decrease in March. Compared to points in March. The Conference Board index of April 2024, prices are up 2.3%. Core prices, consumer confidence decreased by 7.9 points in which exclude food and energy, rose by 2.8% April to 86.0. Survey results indicated increased compared to April 2024. pessimism about future employment prospects, income, and business conditions. The Institute for Supply Management’s Manufacturing Purchasing Manager’s Index For the week ending May 2nd, U.S. benchmark (PMI®) for April was 48.7, down 0.3 points below West Texas Intermediate was $61 per barrel, its March level (50 or above indicates expansion). down $8 from a month earlier. European This marked the second month in a row of benchmark Brent was $64 per barrel, down $11 contraction, after two consecutive months of from a month earlier. Gasoline prices decreased expansion. The services PMI® for April was $0.12 between April 7th and May 12th, 51.6, up 0.8 points from the March level. The decreasing to $3.12 per gallon (regular, all index has been at an expansionary level for ten formulations). consecutive months. The American Trucking Association’s truck Industrial production decreased by 0.3% in tonnage index fell 1.5% (SA) in March following March following a 0.8% increase in February. an increase in February. The index is 0.2% Industrial production was up 1.3% compared above its March 2024 level. Rail carloads for with its March 2024 level. New orders for core April were 6.2% above their year-ago level. capital goods (i.e., durables excluding aircraft Intermodal rail units for April (shipping and military), which is a proxy for business containers or truck trailers) were 7.4% above investment, increased by 0.1% (SA) in March their April 2024 level. following a 0.3% decrease in February according to U.S. Census Bureau data. New orders for core Page 15 of 35 from 9,800 in February. This was the weakest Washington two-month period for multi-family construction Washington job growth has been weaker than since 2014. The March forecast assumed 39,900 expected in the three months since the March units for the first quarter as a whole, consisting forecast, and historical revisions have of 17,800 single-family units and 22,200 multi- family units. significantly lowered the level of employment. Total seasonally adjusted nonfarm payroll employment experienced no growth in February, The S&P CoreLogic Case-Shiller Seattle home price index increased 0.1% in February following March, and April which was 4,200 less than expected in the forecast. The construction sector a 0.1% increase the month before. Home prices increased by 1,200 jobs while manufacturing in Seattle are up 4.9% since last year. In employment declined by 500 in the three-month comparison, the composite-20 index grew 0.4% period. Social assistance had the largest in February and January. The composite-20 increase in the private service sector, gaining index was up 4.5% year-over-year in February. 4,700 jobs in February, March, and April. The largest decline was in food and drinking places Seattle-area consumer price inflation cooled this with a loss of 7,000 jobs. Government past month. From April 2024 to April 2025, the Seattle CPI rose 1.7% compared to the 2.3% employment declined by 900, led by a 4,400 job loss in state and local government education increase in the U.S. City average index. Seattle partially offset by a 3,000 increase in non-inflation has come down substantially since education related state and local government reaching a peak of 10.1% in June 2022 and is employment. Large downward revisions to now at the lowest level since 2021. Shelter costs historical data, combined with weaker than in both Washington and the U.S. continue to expected job growth, have resulted in the level of outpace topline inflation, increasing 3.4% and employment being 12,600 lower than expected in 4.0% respectively in April. Core inflation (excluding food and energy) is now below the the March forecast. Federal Reserve target rate of 2% in Seattle, Washington’s unemployment rate has held although it remains elevated for the U.S. Seattle core CPI rose 1.7% in April compared to 2.8% for steady the past three months. The unemployment rate remained at 4.4% in April, the U.S. City average. but is down from 4.6% a year ago. The labor force participation rate continues to trend down. Washington exports grew 4.4% from the first In April, the labor force participation rate quarter of 2024 to the first quarter of 2025. The declined to 62.7% in April from 62.9% the month increase was fueled by a 51.2% increase in transportation equipment exports. Agricultural before and is down from the recent peak of 64.2% in May 2023. exports declined 15.8% over the year. Excluding transportation equipment and agricultural products, Washington exports declined 12.4% Washington initial claims for unemployment insurance increased in the most recent week. The year-over-year in the first quarter of 2025, the seasonally adjusted number of initial claims largest decline since 2019. rd increased to 6,128 in the week ending May 3 from 5,560 in the prior week. The four-week Washington car and truck sales increased to their moving average declined from 6,476 to 6,320 highest level since 2017 in April (see figure). The although it remains up from 5,061 at the seasonally adjusted number of new vehicle beginning of the year. registrations increased 5.8% in April to 315,800 (SAAR). Passenger car registrations increased Washington housing construction was again weak 4.3% while light truck registrations increased in the final month of the first quarter of 2025 18.2%. The number of total registrations is up with 29,800 (SAAR) units permitted. A total of 15.2% over the year in April. 32,500 units (SAAR) were permitted in first quarter, down from 38,600 units (SAAR) in the fourth quarter. Permits in the first quarter consisted of 18,000 (SAAR) single-family units and 14,500 (SAAR) multi-family units. March multi-family permits totaled 11,300 (SAAR), up Page 16 of 35 Washington new vehicle sales are increasing increased to 1.4% from last month’s average of 1.0%. Seasonally adjusted collections decreased 350 from last month’s level (see figure). 300 Revenue Act collections* 250 (year-over-year percent change) 45 200 35 150 25 100 15 50 5 20172019202120232025 -5 -15 Revenue -25 2006200920122015201820212024 Overview YOY % ChangeAverage Growth (12-mo. ma) *Current definition, adjusted for large payments/refunds and deferred 2020 payments Major General Fund-State (GF-S) revenue collections for the April 11 - May 10, 2025 Seasonally adjusted Revenue Act receipts collection period came in $41.7 million (1.7%) 1.9 higher than forecasted. Cumulatively, however, 1.7 tracked collections are $34.9 million (0.8%) 1.5 lower than forecasted. 1.3 1.1 Revenue Act 0.9 Revenue Act taxes consist of the sales, use, 0.7 business and occupation (B&O), utility, and 2006200820102012201420162018202020222024 tobacco products taxes along with associated Revenue Act Revenue3-Month Moving Average penalty and interest payments. The revenue January 2006 through March 2025 activity Current definition, adjusted for large payments/refunds and deferred 2020 payments collections reported here are for the April 11 – May 10, 2025collection period. These collections correspond primarily to the March 2025 economic As shown in the “Key Revenue Variables” table, activity ofmonthlyfilers, first quarter 2025 unadjusted Revenue Act receipts unadjusted Revenue Act receipts increased1.2% activity of quarterly filers, and 2024 activity of year over year.year over year. R Retail sales tax collectionsetail sales tax collections annual filers. increased 2increased 2.9% .9% year over yearyear over yearyear over yearafter after decreasing decreasing 3.03.0% last month.% last month. B&O tax collections increased Revenue Act collections for the current period 1.2% year over yearafter increasing 3.6% last came in $4.5 million (0.2%)higherthan month. forecasted inMarch. Cumulatively, however, collections are now $53.5 million (-1.4%) lower Total tax payments fromelectronic filers who also than forecasted. Since the forecast, there have filed returnsforMarch 2024 activity in the April been $12.0million in net large refunds(large 11 – May 10, 2024 period were up 3.0% year refunds minus large one-time payments) that over year (payments are mainly Revenue Act were not included in theforecast, and an taxes but include some non-Revenue Act taxes as expected $8.0 million paymentthat did not occur well). Last month payments weredown 0.2% this month but will occur later. Without these year over year. Some details: factors, cumulative collections would have been $33.6 million (0.9%) lower than forecasted. Total payments in the retail trade sector increased 4.3% year over year. Last month, Adjusted forlarge one-time payments and payments in the retail trade sector decreased refunds, Revenue Act collections increased 1.4% 1.5% year over year. year over yearafterdecreasing 0.7% annually last month (see figure). The 12-month moving Payments from the motor vehicles and parts average of adjusted year-over-year growth sector increased 8.4% year over year. Last Page 17 of 35 month, payments in the sector decreased adjusted activity for smaller, mainly residential 6.7% year over year. properties remained roughly constant. Seven out of eleven retail trade sectors had Total taxable REET activity decreased in April while residential activity held steady positive year-over-year payment growth. 16 Besides autos, the strongest sectors were 14 electronics and appliances (+24.9%) and 12 sporting goods, toys, books, and music 10 (+5.0%). 8 6 4 Payments from non-retail trade sectors 2 increased 2.4% year over year in the current 0 period. Last month, year-over-year 2006200920122015201820212024 payments increased 0.4%. Taxable ActivityWithout Sales >$10M Source: ERFC, data through April 2025 estimated activity Tax payments by businesses in the accommodation and food services sector were Property tax collections came in $5.5 million down 0.03% year over year. Last month (2.5%) higherthan forecasted.Cumulatively, receipts from the sector decreased 3.8% year collections are $4.6 million (1.5%) higher than overyear. forecasted. Payments from the manufacturing sector Liquor taxcollections came in $0.2 million (0.9%) decreased 2.1% year over year. Last month higherthan forecasted. Cumulatively, however, payments decreased 9.8% year over year. collections are $1.7 million (3.5%) lower than This month saw a moderately large decrease forecasted. in payments from the petroleum refining sector and a large increase in payments from Cigarettetax receiptscame in $1.2 million the transportation equipment sector. (6.9%)higherthan forecasted. Cumulatively, Excluding these sectors, payments from the collections are $1.6 million (5.0%) higher than remaining manufacturing sectors decreased forecasted. 2.5% year over year after decreasing 8.4% last month. Net transfersof unclaimed property intothe GF-S were $25.4 million higher than forecasted. Tax payments by businesses in the Cumulatively, net transfers of unclaimed property construction sector decreased 3.5% year over into the GF-S are $40.0 million higher than year. Last month receipts from the forecasted. construction sector decreased 3.6% year over year. All other DOR revenue came in $3.8 million (21.1%) higherthan forecasted. Cumulatively, DOR Non-Revenue Act however, this revenue is now $9.8 million (30.4%) lower than forecasted. AprilDOR non-Revenue Act collections came in $36.8 million (9.3%)higherthanforecasted. Other Revenue Cumulatively, collections are now $17.9 million (2.8%) higher than forecasted. The GF-S share of fines, fees, surcharges, and forfeituresfrom the Washington court system Real estate tax (REET) collectionscamein $0.6 was $0.4 million (8.7%) higher than forecasted. million (0.5%) higherthan forecasted. Cumulatively, this revenue is now $0.8 million Cumulatively, however, collections are now $16.9 (8.6%) higher than forecasted. million (7.6%) lower than forecasted. Seasonally adjusted estimated taxable activity decreased fromlast month’s level (see figure). Transactions of $10 million or more decreased from a revised $1.56 billion in March to $697 million (preliminary) inApril. Seasonally Page 18 of 35 0.2-0.34.12.94.83.43.82.5 2.92.83.64.0 -8.5-3.9 12.71.92.592.01 47.148.352.852.415.515.83.964.215.285.18 20232024 156.9158.9114.5116.8 102.9102.61,4201,364304.7313.7308.4319.0120.5123.5 -784.9-917.8 1,695.21,832.4 --- - 35 of 19 2025 Page -2.4---0.3- 7.86.03.41.913.77.82.72.93.02.82.42.33.33.23.33.12.82.82.52.62.62.72.3 4.24.14.04.14.24.2 -0.90.51.81.51.3 0.260.320.110.100.190.18 Nov.Dec.Jan.Feb.Mar.Apr. -13.6-2.7-1.1-3.41.9 624.2710.9839.61,146.61,307.11,048.7 -78.2-98.1-130.7-123.2-140.5- -819.8-917.8-130.7-253.8-394.3 1,3051,5261,3611,4941,324-315.5315.6317.7319.1319.8320.8321.9322.0323.8325.3325.9326.8124.4124.8125.2125.8125.7-366.886.7128.6307.0160.5-258.4 2024 rowth)48.449.250.950.349.048.7 g rowth)52.554.052.853.550.851.6 g s Index (50+ = g et Deficit ($ bil.)* g Starts (SAAR, 000) g ht Motor Vehicle Sales (SAAR, mil.)16.716.915.516.017.817.3 g Key U.S. Economic Variable Real GDP (SAAR)Industrial Production (SA, 2017 = 100)102.0103.1103.3104.2103.9-ISM ManufacturinISM Non-Manuf. Index (50+ = HousinLiCPI (1982-84 = 100)Core CPI (1982-84 = 100)IPD for Consumption (2009=100)Nonfarm Payroll Empl., e-o-p (SA, mil.)158.6158.9159.1159.2159.3159.5Unemployment Rate (SA, percent)Yield on 10-Year Treasury Note (percent)4.364.394.634.454.284.28Yield on 3-Month Treasury Bill (percent)4.624.394.344.334.344.32Broad Real USD Index** (Jan. 2006=100)119.9121.2122.6121.9120.1118.1Federal BudUS Trade Balance ($ bil.) YOY % Change YOY % Change YOY % Change YOY % Change YOY % Change YOY % Change Monthly Change FYTD sum YTD Sum *Federal Fiscal Year runs from October 1st to September 30th.**Weighted average of U.S. dollar foreign exchange values against currencies of major U.S. trading partners, Federal Reserve. End-of-period Annual Average 7.02.3 -4.8-5.9 58.442.3 80.783.084.283.3 5.8%3.6%37.536.694.196.839.639.429.732.322.622.823.024.8 7.3%5.6% 20232024 -1.8%-0.7%-4.7%2.8%-1.0%-0.6%-0.6%8.8% -0.5%6.9% 13.3%0.8%12.7%7.9% 228.2222.4275.7274.1341.2353.5138.8137.8632.3668.0611.9653.9 -24.0%-2.4% 3,615.53,649.53,027.33,069.6 - ----- -1.7%- - -2.5%--------- ---- 35 of 2025 20 Page -354.3-358.1-359.4-676.9-641.7 -2.7%-4.8%-10.0% 0.40.1-1.60.80.1-0.9-4.2-0.95.911.54.2-4.51.32.5 -0.51.1-0.5-0.30.51.0 30.20.1-2.4-0.4-0.9-1.9 34.712.50.2-3.61.71.852.734.028.8-0.3-1.80.5-0.1-0.83.2-1.6 82.983.080.680.279.377.483.283.381.782.582.681.735.840.440.227.729.8-97.799.8100.595.498.7-2.9%3.7%6.0%-0.5%2.3%37.538.739.839.940.6-33.534.835.035.035.6-9.0%11.5%10.6%11.4%11.3%23.324.525.721.124.92 6.3 1.9%3.5%11.0%-7.7%7.9%15.2%26.123.621.727.825.123.2 5.6%0.8%-3.7%23.5%7.9%11.1% Nov.Dec.Jan.Feb.Mar.Apr. 2024 -0.8%-0.5%-0.4%-1.5%-1.4%-4.5%-1.0%-1.0%-0.5%1.8% 15.5%15.8%18.1%-18.1%-37.1% 274.4274.1272.3272.7272.6271.8 221.3222.4221.8221.5222.1223.1 3,637.03,649.53,649.73,646.13,647.93,649.73,058.13,069.63,073.93,069.33,070.63,073.1 s (SA, 000) (SA) (SA, 000) Ind. (2004=100)136.4137.8137.8136.6137.4- s in Manuf. ($000) g g (SAAR, $bil.) istrations g (SA, 000) ton Economic Variable g g (1982-84=100, NSA) Permits (SAAR, 000) g . Weekly Hours in Manuf. . Hourly Earnin gg Key WashinEmployment Total Nonfarm ConstructionManufacturinAerospaceSoftwareAll Other Other Indicators Seattle CPIHousinWA Index of LeadinWA Business Cycle Ind. (Trend=50)AvAvNew Vehicle ReInitial Unemployment Claims Personal Income Median Home Price Change from Previous Month (000) Change from Previous Month Change from Previous Month Change from Previous Month Change from Previous Month Change from Previous Month*Employment data has been Kalman filtered and does not match figures released by the BLS*Percentage Change is Year-over-Year 35 of 21 Page Revenue Forecast Variance Thousands of Dollars Difference Period/SourceEstimate*ActualAmountPercent April 11 - May 10, 2025 May 10, 2025 Collections Compared to the March 2025 Forecast Department of Revenue-Total$2,396,608$2,437,925$41,3171.7% Revenue Act** (1)2,003,1202,007,6694,5490.2% Non-Revenue Act (2)393,488430,25636,7679.3% Liquor Sales/Liter24,14024,3602200.9% Cigarette17,91719,1581,2406.9% Property (State School Levy)219,483225,0185,5362.5% Real Estate Excise104,609105,1695610.5% Unclaimed Property9,15134,52725,376277.3% Other18,18922,0243,83521.1% GF-S Share of Court Fees, Fines & Forfeitures (2)4,6365,0414058.7% Total General Fund-State***$2,401,244$2,442,966$41,7221.7% Cumulative Variance Since the March 2025 Forecast (March 11 - May 10, 2025) Department of Revenue-Total$4,397,982$4,362,282($35,700)-0.8% Revenue Act** (3)3,754,2153,700,666(53,549)-1.4% Non-Revenue Act (4)643,767661,61617,8502.8% Liquor Sales/Liter49,16447,466(1,698)-3.5% Cigarette31,85833,4641,6075.0% Property (State School Levy)303,547308,1644,6171.5% Real Estate Excise222,822205,964(16,858)-7.6% Unclaimed Property4,11844,11439,996971.2% Other32,25722,444(9,814)-30.4% GF-S Share of Court Fees, Fines & Forfeitures (4)8,8749,6387648.6% Total General Fund-State***$4,406,856$4,371,920($34,936)-0.8% 1 Collections April 11 - May 10, 2025. Collections primarily reflect March 2025 taxable activity of monthly filers, first quarter 2025 activity of quarterly filers and 2024 activity of annual filers. 2 April 2025 collections. 3 Cumulative collections, estimates and variance since the March 2025 forecast (March 11 - May 10, 2025) and revisions to history. 4 Cumulative collections, estimates and variance since the March 2025 forecast (March - April 2025) and revisions to history. * Based on the March 2025 economic and revenue forecast released March 18, 2025. **The Revenue Act consists of the retail sales, B&O, use, public utility, tobacco products taxes, and penalty and interest. *** Details may not add to totals due to rounding. The General Fund-State total in this report includes only collections from the Department of Revenue and the Washington court system. Page 22 of 35 Washington State Economic and Revenue Forecast March 2025 Volume LVI, No. 1 Page 23 of 35 Figure 2.3: Washington Exports Source: US Census; data through 2024 Q4 The seasonally adjusted number of new vehicle registrations fell Seasonally by 7.7% in February to 252,700 (SAAR), following an 11% adjusted increase in January. Passenger car registrations dropped 17.4%, Washington car and truck sales while light truck registrations declined 21.3%. The recent decreased in fluctuation in auto sales may reflect consumer concerns over February potential federal trade policies. In March, the U.S. Department of Commerce, Bureau of Washington Washington Economic Analysis (BEA) released the preliminary state personal personal income personal income income estimates for the fourth quarter of 2024. Washington growth trailed growth trailed personal income increased from $669.8 billion (SAAR) in the the national the national third quarter of 2024 to $676.9 billion in the fourth quarter of average in the average in the 2024. The 4.3% increase (SAAR) in Washington personal fourth quarter of fourth quarter of th income was the 35 lowest among the states and District of 2024 2024 Columbia and trailed the 4.6% (SAAR) rate of increase for the U.S. as a whole. Growth in Washington net earnings trailed the U.S. in the fourth quarter, with Washington net earnings increasing 4.7% (SAAR) compared to 5.1% (SAAR) for the nation. Dividends, interest, and rent grew 2.9% (SAAR) in Washington compared to 2.9% (SAAR) for the nation. Growth in transfer payments was the same in both Washington and the nation, increasing 5.0% (SAAR). For the first time since late 2021, Seattle-area consumer price The annual The annual inflation fell below the national average. From February 2024 to Seattle CPI Seattle CPI February 2025, the Seattle CPI rose 2.5% compared to the 2.8% growth rate is growth rate is increase in the U.S. City average index. Inflation has come down below the below the sharply since reaching a peak in June of last year at 10.1% for national figure national figure Seattle and 9.1% for the U.S. Shelter costs in both Washington and the U.S. continue to outpace topline inflation, increasing 4.5% and 4.2% respectively. Core inflation (inflation excluding food and energy) has returned to the approximate target level for Seattle but is slightly elevated nationally. Seattle core CPI Chapter 2 Page 24 of 35 rose 2.3% in October compared to 3.1% for the U.S. City average. Washington State Forecast The Washington forecast reflects a mixed outlook compared to The Washington November, with slightly stronger job growth expected in 2025 forecast features but weaker growth from 2026 to 2028. Employment is projected stronger job to grow by 1.0% in 2024, with average annual growth of 0.8% growth in 2025, from 2025 to 2029. Aerospace employment is forecasted to rise but higher steadily following the resolution of the Boeing machinist strike in Seattle CPI 2024, though near-term growth was revised down due to Boeing layoffs in 2025. Software sector employment remains subdued after job losses in 2023, with only modest growth expected in the near-term. Construction employment continues to expand, but near-term growth was revised down significantly. Nominal personal income growth is largely unchanged from the November forecast, averaging 5.4% annually from 2025 to 2029. Housing permits are projected to total 37,000 units in 2025Ïthe lowest level in a decadeÏwith lower totals than previously expected level in a decadeÏwith lower totals than previously expected from 2026 to 2029. Seattle CPI inflatfrom 2026 to 2029. Seattle CPI inflation is forecasted to rise to ion is forecasted to rise to 3.2% in both 2025 and 2026 due 3.2% in both 2025 and 2026 due to potential tariffs, before to potential tariffs, before to potential tariffs, before easing to near-target rates through 2029. easing to near-target rates through 2029. Washington Payroll Employment Compared to the November forecast, we now anticipate weaker Job growth job growth in 2026-2028, but stronger growth in 2025 (see for 2025 is Figure 2.4). Washington employment is projected to grow by slightly 1.0% this year, a slight upgrade from the 0.9% forecast in above our November. From 2025 to 2029, we anticipate an average annual November growth rate of 0.8%, slightly below the previous November forecast projection of 0.9%. Figure 2.4: Nonfarm Payroll Employment Source: Employment Security Department, ERFC; historical data through 2024 Q4 Page 25 of 35 Chapter 2 Figure 2.5: Washington Personal Income Source: Bureau of Economic Analysis, ERFC; historical data through 2024 Q3 Washington Building Permits The Washington housing permit forecast for 2025 is close to Housing permits permits forecasted in November but was decreased from 2026 to in 2025 are 2029. The number of authorized housing units reached 56,900 in forecasted to 2021 which was the highest annual total since 1978. Permits reach their have since declined over the past few years and came in at lowest level in a 37,500 in 2024. We are forecasting 37,000 permits in 2025. decade That would mark the lowest annual building permit total in a decade. On a calendar year basis, we expect 37,000 units in 2025, 37,600 units in 2026, 39,400 units in 2027, 40,900 units in 2028 and 42,100 units in 2029. In November we forecasted 36,900 units in 2025, 39,400 units in 2026, 41,700 units in 2027, 43,100 units in 2028 and 43,800 units in 2029. Consumer Price Index We raised our Seattle CPI forecast for 2025 and 2026 in response Due to potential Due to potential to projected tariffs. The annual growth rate was increased to tariffs, the tariffs, the 3.2% in both 2025 and 2026. This is up from our forecast of Seattle CPI Seattle CPI 2.5% and 2.2% in the November. The Seattle CPI annual growth forecast was forecast was revised upward revised upward rate is forecasted to return to target in 2027. The average for 2025 and for 2025 and annual forecasted growth rate is 2.1% in 2027 and 2028, and 2026 2026 2.2% in 2029 (see Figure 2.6). Table 2.1 provides a fiscal year summary of the state economic indicators. For calendar year tables, see the appendix. Chapter 2 Page 26 of 35 online sales, caused the share to grow to 37.4% of personal income by FY 2019. The COVID-19-related collapse in late FY 2020, coupled with federal emergency income support, caused the ratio of sales to income to dip in FY 2020. In the last months of FY 2020 and continuing into FY 2021, however, the trend of increasing purchases of nontaxable services reversed due to pandemic-related shutdowns of services and stimulus payments to households. With the limited availability of services, consumers opted to buy goods. Car sales and construction activity also increased. These trends continued into FY 2022, which, coupled with a slowdown in FY 2022 income growth after the stimulus-boosted income levels of FY 2021, caused the ratio of sales to income to jump to 38.2%. While in November it appeared that the ratio increased slightly in FY 2023, the recent revision of historical personal income indicates that it decreased to 37.9%. The ratio decreased further to 35.8% in FY 2024 and is forecasted to continue its historical downward trend through FY 2029 as income once again grows faster than taxable sales. Forecasted and historical taxable retail sales by fiscal year can be found in Table 3.4. Growth in FY 2019 taxable activity was relatively strong at 7.6%. Retail sales tax Retail sales tax Taxable activity growth slowed to 1.0% in FY 2020 due to receipt growth receipt growth receipt growth pandemic-related shutdowns in the latter part of the year but forecast: forecast: then rebounded by 11.1% in FY 2021 and 11.2% in FY 2022, supported by rising inflation. Growth slowed to 5.7% in FY 2023 FY25: 2.6% FY25: 2.6% FY26: 4.0% FY26: 4.0% and 0.3% in FY 2024. Growth is forecasted to increase to 2.1% FY27: 4.5% FY27: 4.5% in FY 2025, 3.8% in FY 2026, 4.4% in FY 2027, 3.7% in FY 2028 FY28: 3.8% FY28: 3.8% and 3.6% in FY 2029. (see Table 3.4). Due to the lag between FY29: 3.6% FY29: 3.6% taxable activity and collections and the presence of tax deferrals, credits, refunds, and payments of past due taxes, the growth in actual collections differs from the growth in taxable activity. Growth in collections for FY 2020 was 1.7% and growth in FY 2021 was 10.3%. Collections increased by 12.4% in FY 2022, boosted by several large payments of past-due taxes and one large early payment of deferred taxes, and increased by 5.7% in FY 2023. Collections decreased 0.2% in FY 2024 despite the 0.2% in FY 2024 despite the slight increase in estimated taxable activity. Collections growth slight increase in estimated taxable activity. Collections growth slight increase in estimated taxable activity. Collections growth is forecasted at 2.6% in FY 2025is forecasted at 2.6% in FY 2025, 4.0% in FY 2026, 4.5% in FY , 4.0% in FY 2026, 4.5% in FY , 4.0% in FY 2026, 4.5% in FY 2027, 3.8% in FY 2028 and 3.6% in FY 2029. 2027, 3.8% in FY 2028 and 3.6% in FY 2029. The business and occupation (B&O) tax is the second largest Business and source of GF-S revenue, accounting for 20.6% of GF-S revenue Occupation in FY 2024. It is a tax on the gross receipts of all businesses taxes are the second operating in Washington. The state portion of the tax applies ten largest different rates according to various classifications of business source of activities. In FY 2024, the largest contributor to total state B&O GF-S tax was the services sector, which had a gross tax rate of 1.5% revenue and represented an estimated 45% of B&O taxes due. The next largest sector was retailing, which is taxed at 0.471% and represented an estimated 22% of taxes due, followed by the wholesaling sector, which is taxed at 0.484% and represented an estimated 18% of taxes due. Chapter 3 Page 27 of 35 weakness in spring used cars sales, collections decreased by 2.5% in FY 2024. While the dollar amount of total used car sales is expected to decline slightly in FY 2025, large purchases by the manufacturing sector and other business sectors has brought expected growth of 2.2% in FY 2025. Without these large purchases, collections are expected to decline by 1.7% in FY 2026. Growth then returns at 4.9% in FY 2027 and FY 2028 and 4.6% in FY 2029. The real estate excise tax (REET) was the fifth largest DOR REET rates source of GF-S revenue in FY 2024, accounting for 3.1% of total and revenue. The tax is applied to both residential and commercial distributions changed on real estate, including purchases of vacant land. Prior to January January 1, 1, 2020, the state portion of REET was 1.28% of the sales price 2020 and was divided between the GF-S (92.3%), a fund for local public works (2.0%), a fund for assistance of cities and counties (1.6%) and ELTA (4.1%). As of January 1, 2020 rates were 1.1% for the portion of the selling price less than or equal to $500 thousand, 1.28% for the portion greater than $500 thousand and less than or equal to $1.5 million, 2.75% for the portion greater than $1.5 million and less than or equal to $3.0 million and 3.0% for the portion greater than $3.0 million (the rate thresholds were adjusted for inflation as of January 1, 2023 and will be adjusted every fourth year thereafter; current thresholds are $525 thousand, $1.525 million and $3.025 million). The distributions of the tax are also changed: 79.4% is deposited in the GF-S, 1.7% in the Public Works Assistance Account, 1.4% in the City-County Assistance Account and the remainder (17.5%) in ELTA. Beginning July 1, 2023, distributions to the Public Works Assistance Account increased to 5.2% and distributions to the Education Legacy Trust Account decreased to 14%. The new rates and distributions were designed to result in increased collections for both the GF-S and ELTA. From FY 2013 through 2019, the recovery in the residential real GF-S REET GF-S REET estate market after the Great Recession has been accompanied growth growth growth by a boom in commercial real estate. Sales of large commercial forecast: forecast: properties began to weaken in FY 2019 while residential sales FY25: 32.2% FY25: 32.2% increased, resulting in a 0.5% increase in collections in FY 2019. FY26: -1.8% FY26: -1.8% In the first half of FY 2020, residential sales remained strong, FY27: 6.8% FY27: 6.8% and commercial sales surged in December 2019 ahead of the FY28: 8.0% FY28: 8.0% January 1, 2020 change in tax rates. The COVID-induced real FY29: 4.8% FY29: 4.8% estate market downturn that began with April 2020 collections, however, brought a total decline of 0.7% in FY 2020. Sales then began to boom in July 2020, with strength in both the residential and commercial markets, bringing and commercial markets, bringing collections growth of 34.4% in collections growth of 34.4% in FY 2021 and 35.9% in FY 2022. In FY 2023, higher mortgage FY 2021 and 35.9% in FY 2022. In FY 2023, higher mortgage FY 2021 and 35.9% in FY 2022. In FY 2023, higher mortgage rates and unaffordable high prices in many areas caused both rates and unaffordable high prices in many areas caused both rates and unaffordable high prices in many areas caused both the number of transactions and prthe number of transactions and prices to decrease, bringing a ices to decrease, bringing a decline in REET receipts of 43.8%. Receipts declined a further 13.6% in FY 2024 even though activity started to increase in February 2024. This increased activity has continued through February 2024. This increased activity has continued through February 2025. This plus several large transactions for transfers February 2025. This plus several large transactions for transfers February 2025. This plus several large transactions for transfers of controlling interest of commercial properties has brought of controlling interest of commercial properties has brought of controlling interest of commercial properties has brought expected growth of 32.2% in FY 2025. Due to the special expected growth of 32.2% in FY 2025. Due to the special Chapter 3 Page 28 of 35 circumstances of the FY 2025 increase, collections are expected ease, collections are expected to decline by 1.8% in FY 2026. to decline by 1.8% in FY 2026. to decline by 1.8% in FY 2026. Growth is then expected to Growth is then expected to Growth is then expected to continue at 6.8% in FY 2027, 8.continue at 6.8% in FY 2027, 8.continue at 6.8% in FY 2027, 8.0% in FY 2028 and 4.8% in FY 0% in FY 2028 and 4.8% in FY 2029. 2029. Public utility taxes were the sixth largest DOR source of GF-S Public utility revenue in FY 2024, bringing in 1.7% of total receipts. The tax taxes were applies to the gross income of sales to consumers by public and the sixth largest DOR privately owned utilities and is in lieu of the B&O tax. The GF-S source largest source of public utility taxes is the 3.873% tax on the in FY 2024 distribution and generation of electrical power, followed by the 3.852% tax on the distribution of natural gas. Growth Public utility tax receipts grew by 0.3% in FY 2020. The forecast: expiration of a large tax credit plus growth in natural gas and electricity use increased collections by 4.2% in FY 2021. The FY25: 7.3% resumption of business activities plus increases in utility prices FY26: 1.6% boosted growth to 16.3% in FY 2022. Further increases in utility FY27: 7.1% prices brought growth of 12.4% in FY 2023. Utility price FY28: 4.6% moderation and a slowdown in economic growth brought a FY29: 3.3% decline in receipts of 2.2% in FY 2024. Growth is forecasted to resume at 7.3% in FY 2025 due to price increases in electricity and natural gas. Growth then continues at 1.6% in FY 2026, 7.1% in FY 2027 (due to additional electricity and natural gas price increases in the national forecast), 4.6% in FY 2028 and 3.3% in FY 2029. State taxes on sales of spirits were the seventh largest DOR GF- Taxes on sales S revenue source in FY 2024 at 1.1% of total receipts. Spirits of spirits were sales are taxed by both volume and price. The total tax rate by the seventh largest DOR volume is $3.7708 per liter. Liter tax receipts are deposited GF-S source in wholly into the GF-S. The price-based spirits tax is split between FY 2024 the GF-S (65% of receipts) and the Liquor Excise Tax fund (35% of receipts). The overall tax rate on sales to consumers is 20.5% of the sales price and the overall rate on sales to restaurant licensees is 13.7%. Sprits tax Total tax collections on spirits sales grew 5.2% in FY 2019. growth During the pandemic, spirit sales increased, with total tax forecast: collections growing by 8.2% FY 2020 and 9.9% in FY 2021. FY25: 0.1% Collections increased a further 1.8% in FY 2022 and 1.5% in FY FY26: 0.8% 2023. Collections then decreased by 4.4% in FY 2024. FY27: 2.9% Collections growth is forecasted at 0.1% in FY 2025, 0.8% in FY FY28: 1.9% in FY 2026, 2.9% in FY 2027, 1.9% in FY 2028 and 1.7% in FY FY29: 1.7% 2029. The state tax on cigarettes was the eighth largest DOR GF-S The cigarette revenue source in FY 2024 at 0.8% of total receipts. Prior to FY tax was the 2010, the tax made up a much smaller portion of GF-S revenue eighth largest because much of the tax was dedicated to non-GF-S accounts. DOR GF-S In FY 2010, all of the tax except the portion dedicated to the source in FY Education Legacy Trust account was redirected to the GF-S, and 2024 in FY 2011 all of the cigarette tax was redirected to the GF-S. The current tax rate, which took effect May 1, 2010, is $3.025 per pack of 20 cigarettes. Chapter 3 Page 29 of 35 AGENDA SPOKANE VALLEY CITY COUNCIL SPECIAL MEETING WINTER WORKSHOP Tuesday, March 4, 2025 8:30 a.m. City Hall Council Chambers 10210 E. Sprague Avenue, Spokane Valley, WA 99206 NOTE: Members of the public may attend Spokane Valley Council meetings in-person at the address provided above, or via Zoom at the link below. Join the Zoom WEB Meeting ______________________________________________________________________________________ (Please Silence Your Cell Phones during the Meeting) WELCOME: Mayor Haley ROLL CALL: NON-ACTION ITEMS: 1. Introduction John Hohman, City Manager; Erik Lamb, Deputy City Manager; Chelsie Walls, Finance Director 2. TBD Fee Collection Update Chelsie Walls 3. Police Cost Update Erik Lamb 4. Law Enforcement Staffing Î Phase II Erik Lamb 5. Tax Comparison to Other Cities Erik Lamb 6. Revenue/Tax Options Erik Lamb, Chelsie Walls 7. Updating Existing Fees Gloria Mantz 8. Citywide Transportation Impact Fees Robert Blegen LUNCH BREAK at approximately 12:00 Î 12:45 (Note: Council & Staff move to the second-floor multi-purpose room for lunch) 9. School Zone Cameras Robert Blegen 10. Ballot Calendar Erik Lamb 11. Indirect Cost Study Background & Update Chelsie Walls, Gloria Mantz 12. Other Budget Considerations John Hohman 13. Closing Remarks John Hohman ADJOURN Page 30 of 35 Workshop Agenda: March 4,2025 Page 1 of 1 35 of City Budget 31 Page Actual Avg. Growth5.2% Historical Law Enforcement Costs 2004-2025 2004200520062007200820092010201120122013201420152016201720182019202020212022202320242025 $- $5,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 General Fund ÏPublic Safety 35 of 32 Page General Fund ÏPublic Safety 2 35 of 33 Page 5-YEAR HISTORY OF SV LAW ENFORCEMENT COSTS 2022 was the first year of the previous CBA, with large cost impacts.2025 is the first year of the new CBA and the first year that includes full appropriations for the Phase 1 staffing implementation. 3 35 of 34 Page 2024 TOTAL REVENUE PER CAPITA Spokane ValleyÔs annual revenue from the sources covered in this study represent 61% of the average of all cities included. 4 35 of 35 Page TOTAL REVENUE CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 10, 2025 Department Director Approval: Check all that apply: consent old business new business public hearing information admin. report pending legislation executive session AGENDA ITEM TITLE: Staffing Overview GOVERNING LEGISLATION: PREVIOUS COUNCIL ACTION TAKEN: BACKGROUND: Human Resources Director John Whitehead will provide a staffing overview. OPTIONS: Discussion RECOMMENDED ACTION OR MOTION: Discussion BUDGET/FINANCIAL IMPACTS: STAFF CONTACT: John Whitehead, Human Resources Director ATTACHMENTS: P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 3 Staffing Overview\\2025 06 10 Staffing Overview for Budget Workshop.docx BudgetBudgetfrom 2025 Page 1 of 2 000090000000000000000000 1,0981,0132,5651,1002,000900 323,194346,014362,524384,411409,04724,636 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\13000 City Manager\\CM Council budget worksheets 2025 es g roll Taxes/Benefits y lies es/Pa Council g y pp General FundCitWa CC511600 510000Wages146,574156,600156,600156,600156,6000CC511600 520001FICA/401A 9,0889,7099,7109,7099,7090CC511600 520002Medicare 2,1252,2712,2712,2712,2710CC511600 520003L&I 1,8251,9362,1183,6403,6400CC511600 520004PERS 6,4796,9768,5448,5208,037(483)CC511600 520005Med Ins 151,434162,358177,128196,894221,93425,040CC511600 520006Life Ins 5345725721,1961,1960CC511600 520008HRA 4,9005,2505,2505,2505,2500CC511600 520009WA State PFML 23534133133141079 Su CC511600 531001Office & Operating Supplies1,0981,0132,5651,1002,000900 Other Services & Char CC511600 541005Professional Services - Misc.011,5656,27630,00020,000(10,000)CC511600 541013Professional Services - Broadcasting26,33017,58336,39828,50040,00011,500CC511600 541017Advertising1, 24573102,5001,000(1,500)CC511600 541018Legal Notices352327CC511600 542001Postage58CC511600 542003Cell Phones4,0243,4983,6684,5004,000(500)CC511600 543001Travel/Mileage 0840CC511600 543010Travel/Milea ge - Federal Lobby18,12219,93015,15525,00025,0000CC511600 543011Travel/Mileage Position 12671,3176163,0003,0000CC511600 543012Travel/Mileage Position 21,9373,5084913,0003,0000CC511600 543013Travel/Mileage Position 3468850753,0003,0000CC511600 543014Travel/Mileage Position 4813001,7693,0003,0000CC511600 543015Travel/Mileage Position 52,4531,1891,3174,0004,0000CC511600 543016Travel/Mileage Position 61,1533001,6213,0003,0000CC511600 543017Travel/Mileage Position 7323005753,0003,0000CC511600 545003Equipment Rental1,7910CC511600 548002Copier Maintenance7248251,0491,0 001,0000CC511600 548031Software Licenses and Maintenance00CC511600 549001Subscriptions50284555000(500)CC511600 549002Memberships73,95682,84681,79377,60081,0003,400CC511600 549003Printing & Binding2901060150150CC511600 549006Miscellaneous Services1400CC511600 549011Registrations Position 12759001031,0001,0000CC511600 549012Registrations Position 29792,9451801,0001,0000CC511600 549013Registrations Position 31504451901,0001,0000CC511600 549014Registrations Position 42201951,3201,0001,0000CC511600 549015Registrations Position 55709001701,0001,0000 BudgetBudgetfrom 2025 Page 2 of 2 Total budget increase = (11.04%) Combined nonpayroll increase = (20.36%) 280,060299,762423,201718,600571,150(147,450) 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\13000 City Manager\\CM Council budget worksheets 2025 Total City Council604,352646,788788,2901,104,111982,197(121,914) Council y General FundCit CC511600 549016Registrations Position 69108058081,0001,0000CC511600 549017Registrations Position 7706301781,0001,0000CC511700 541028Professional Srvcs.- Fed .Lobbyist73,12578,00077,32 090,00090,0000CC511700 541029Professional Services- St. Lobbyist70,60368,74071,25780,00080,0000CC515450 541004Contract Attorney Services00120,704350,000200,000(150,000) General Fund Council - Detail CC511600 Row LabelsDetail Amount2026 Proposed Budget CC511600 - Council Legislative Activities 510000 - Salaries & Wages156,600 520001 - FICA/401A9,709 520002 - Medicare2,271 520003 - L&I3,640 520004 - PERS8,037 520005 - Med Ins221,934 520006 - Life Ins1,196 520008 - HRA5,250 520009 - WA State PFML410 531000 - Miscellaneous Supplies300 531001 - Office Supplies/Equipment paper, pens, files, folders, binders, etcCopy paper. 2,000 Meeting supplies (water, refreshments for works 531001 - Office Supplies/Equipment Total2,0002,000 541005 - Professional Services-General20,000 541013 - Broadcasting Services Granicus16,613 Twisted Pair23,387 541013 - Broadcasting Services Total40,00040,000 541017 - Advertising1,000 542003 - Cell Phone Service4,000 543010 - Emp Travel Reimb - Fed Lobby Annual trip to Washington DC with 2 or 3 staff 25,000 accompanying 3 Councilmembers @ $5000 each 543010 - Emp Travel Reimb - Fed Lobby Total25,00025,000 543011 - Pos 1 - Travel Expenses3,000 543012 - Pos 2 - Travel Expenses3,000 543013 - Pos 3 - Travel Expenses3,000 543014 - Pos 4 - Travel Expenses3,000 Page 1 of 2 General Fund Council - Detail CC511600 Row LabelsDetail Amount2026 Proposed Budget 543015 - Pos 5 - Travel Expenses4,000 543016 - Pos 6 - Travel Expenses3,000 543017 - Pos 7 - Travel Expenses3,000 548002 - Copier Service Annual cost of copies for Council1,000 548002 - Copier Service Total1,0001,000 548032 - Hosted Software as a Service450 549002 - Memberships Association of Washington Cities membership81,000 549002 - Memberships Total81,00081,000 549003 - Printing Services150 549011 - Pos 1 - Registrations1,000 549012 - Pos 2 - Registrations1,000 549013 - Pos 3 - Registrations1,000 549014 - Pos 4 - Registrations1,000 549015 - Pos 5 - Registrations1,000 549016 - Pos 6 - Registrations1,000 549017 - Pos 7 - Registrations1,000 CC511600 - Council Legislative Activities Total149,000612,947 CC511700 - Council Lobbying Activities 541028 - Federal Lobbyist Services90,000 541029 - State Lobbyist Services80,000 CC511700 - Council Lobbying Activities Total170,000 CC515450 - Council Ext Legal Claims & Lit 541004 - Contract Attorney Services200,000 CC515450 - Council Ext Legal Claims & Lit Total200,000 Grand Total149,000982,947 Page 2 of 2 BudgetBudgetfrom 2025 000000000000 Total budget increase = (0.12%) Combined nonpayroll increase = (9.82%) 4,0994,6512,1996,0005,000(1,000)4,7230 43,23258,42248,79076,00068,950(7,050) 757,421698,785695,700776,450783,4406,990 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\13000 City Manager\\CM Council budget worksheets 2025 es g Office & Operating Supplies4,0994,6512,1996,0005,000(1,000)Total Recurring Activity804,752761,859746,689858,450857,390(1,060)Total City Manager809,475761,859746,689858,450857,390(1,060) Items g er roll Taxes/Benefits gy lies es/Pa Mana g y pp General FundCit City Manager Wa CM513100 510000Wages530,388488,614485,838529,657553,68024,023CM513100 520001FICA/401A 28,68826,02326,34228,03328,638605CM513100 520002Medicare 7,5636,9746,9027,6808,028348CM513100 520003L&I 1,0149241,1322,2262,340114CM513100 520004PERS 54,63045,79145,39350,40348,475(1, 928)CM513100 520005Med Ins 90,43777,87182,102106,23786,496(19,741)CM513100 520006Life Ins 3,8703,4853,7304,0574,206149CM513100 520007HRA 35,67043,21441,99144,30148,2173,916CM513100 520008Deferred Comp4,4004,9001,4002,9002,150(750)CM513100 520009WA State PFML 7629898709561,210254 Su CM513100 531001 Other Services & Char CM513100 540001Merchant Charges (Cr Card Fees)1492,339CM513100 541005Professional Services1,1135583,73910,00010,0000CM513100 541017Advertising 0001,000500(500)CM513100 541018Legal Notices6,3736,6505,41110,00010,0000CM513100 542001Postage8642037500300(200)CM513100 542003Cell Phones1,6482,4773,5663,0001,500(1,500)CM513100 542004Web Site Services5,7902,9322,58004,0004,000CM513100 543001Travel/Mileage8,45515,92910,06620,00015,000(5,000)CM513100 548002Copier Maintenance2,1182,8942,6713,0003,0000CM513100 548031Software Licenses and Maintenance13,85916,22317,04416,50017,5001,000CM513100 549001Subscriptions6904187021,000500(500)CM513100 549002Memberships1,4251,3311,3912,5001,750(750)CM513100 549003Printing & Binding81040904,5001,000(3,500)CM513100 549004Registrations/Training6005,8421,2574,0003,500(500)CM513100 549025Professional Liscences11603270400400 Non Recurrin CM513199 535001Furniture for Project Manager4,7230 General Fund City Manager - Detail CM513100 Row LabelsDetail Amount2026 Proposed Budget CM513100 - CityMan Executive Office 510000 - Salaries & Wages553,680 520001 - FICA/401A28,638 520002 - Medicare8,028 520003 - L&I2,340 520004 - PERS48,475 520005 - Med Ins86,496 520006 - Life Ins4,206 520007 - Def Comp48,217 520008 - HRA2,150 520009 - WA State PFML1,210 531001 - Office Supplies/Equipment Office supplies, copy machine paper, office equipment, 5,000 electronic devices, digital equipment, etc 531001 - Office Supplies/Equipment Total5,0005,000 541005 - Professional Services-General Consultants, title searches, bond counsel, etc10,000 541005 - Professional Services-General Total10,00010,000 541017 - Advertising500 541018 - Legal Notices Clerk's notifications: Spokesman Review, Journal of 10,000 Business and/or The Exchange 541018 - Legal Notices Total10,00010,000 542001 - Postage300 542003 - Cell Phone Service City Manager cell phone & iPad, City Clerk laptop1,500 542003 - Cell Phone Service Total1,5001,500 542004 - Web Site Service4,000 Page 1 of 2 General Fund City Manager - Detail CM513100 Row LabelsDetail Amount2026 Proposed Budget 543001 - Employee Travel Expenses Car allowance8,400 Intl Institute of Municipal Clerks - 25002,500 Misc1,150 Olympia trip with Council - airfare, lodging, meals1,000 Travel to Olympia for Legislative bills750 WA Municipal Clerks Assoc. - City Clerk & Dep. Clerk1,200 543001 - Employee Travel Expenses Total15,00015,000 548002 - Copier Service Copy machine lease, toner, maintenance3,000 548002 - Copier Service Total3,0003,000 548031 - Desktop SW Subscript/Maint Gov QA, Granicus, Adobe17,500 548031 - Desktop SW Subscript/Maint Total17,50017,500 549001 - Subscription Services Spokesman Review annual digital subscription, etc.500 549001 - Subscription Services Total500500 549002 - Memberships Memberships for: MRSC Roster, Intl Institute of 1,750 Municipal Clerks, WA City Managers Assoc, ASCE Purch 549002 - Memberships Total1,7501,750 549003 - Printing Services Business cards, envelopes, misc. professional printing1,000 549003 - Printing Services Total1,0001,000 549004 - Registrations & Training Training, conference registration, event registration for 3,500 city manager, city clerk, deputy city cler 549004 - Registrations & Training Total3,5003,500 549025 - Professional Licenses400 CM513100 - CityMan Executive Office Total68,750857,390 Page 2 of 2 BudgetBudgetfrom 2025 Total budget increase = 3.73% Combined nonpayroll increase = 66.06% 103005005,2004,700 47,16446,75110,7618,76710,1891,422 468,133555,772597,009628,114645,76517,651 20222023202420252023Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\18000 Deputy City Manager\\DCM budget worksheets 2026 es g Total Deputy City Manager515,400602,523607,770637,381661,15423,773 er g Mana roll Taxes/Benefits y y Cit y lies es/Pa ut g ppp General FundDeWa DM513100 510000Wages350,569416,931450,292469,587482,20112,614DM513100 520001FICA/401A19,95023,51225,07926,14326,718575DM513100 520002Medicare4,9805,9206,3916,8096,992183DM513100 520003L&I5786997611,5601,5600DM513100 520004PERS35,97941,42941,76643,57842,217(1,361)DM513100 520005Med Ins52,37862,20166,92474,41579,7215,306DM513100 520006Life Ins2,7683,1863,3983,5813,67796DM5131 00 520008HRA4001,0501,5501,5501,5500DM513100 520009WA State PFML5308448498911,129238 Su DM513100 531001Office & Operating Supplies103005005,2004,700 Other Services & Char DM513100 542001Postage170252 50DM513100 542003Cell Phones1,6031,1059871,2001,2000DM513100 543001Travel/Mileage3,0811,4052,9792,5473,7251,178DM513100 548002Copier Maintenance1,3942,0691,6222,0002,0000DM513100 548031Software Licenses and Maintenance39,35539,6552,795000DM513100 549002Memberships8791,0601,5871,0651,08924DM513100 549004Registrations8511,4507921,9302,150220 General Fund Deputy City Manager - Detail DM513100 Row LabelsDetail Amount2026 Proposed Budget DM513100 - DCM Executive Office 510000 - Salaries & Wages482,201 520001 - FICA/401A26,718 520002 - Medicare6,992 520003 - L&I1,560 520004 - PERS42,217 520005 - Med Ins79,721 520006 - Life Ins3,677 520008 - HRA1,550 520009 - WA State PFML1,129 531001 - Office Supplies/Equipment Employee recognition event & safety supplies (i.e. 5,000 defibrillator). Miscellaneous office supplies200 531001 - Office Supplies/Equipment Total5,2005,200 542001 - Postage 25 542001 - Postage Total2525 542003 - Cell Phone Service Cell phone and laptop for DCM1,200 542003 - Cell Phone Service Total1,2001,200 543001 - Employee Travel Expenses Costs for attending necessary CLEs and CM 3,725 conference. Costs vary from year to year. 543001 - Employee Travel Expenses Total3,7253,725 548002 - Copier Service 2,000 548002 - Copier Service Total2,0002,000 549002 - Memberships 1,089 549002 - Memberships Total1,0891,089 Page 1 of 2 General Fund Deputy City Manager - Detail DM513100 Row LabelsDetail Amount2026 Proposed Budget 549004 - Registrations & Training Registrations for CLEs, CM conference, and training for 2,150 Administrative Analysts. 549004 - Registrations & Training Total2,1502,150 DM513100 - DCM Executive Office Total15,389661,154 Page 2 of 2 BudgetBudgetfrom 2025 Total budget increase = 5.60% Combined nonpayroll increase = 3.12% 1,6572,0472,1246,4456,51166 575,912719,096746,306824,420874,48450,064262,044379,147204,087152,224157,1114,887 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\15000 City Attorney\\City Attorney budget worksheets 2026 es g Total City Attorney839,6131,100,291952,517983,0891,038,10655,017 y roll Taxes/Benefits y lies es/Pa Attorne g y pp General FundCitWa CA515310 510000Wages409,768553,429563,219594,660622,69228,032CA515310 520001FICA/401A23,13829,13732,82434,95236,5381,586CA515310 520002Medicare5,8377,9048,0088,6239,029406CA515310 520003L&I8421,0091,2292,3712,600229CA515310 520004PERS41,99541,89552,41755,93754,517(1,420)CA515310 520005Med Ins62,89567,25679,50484,225102,71218,487CA515310 520006Life Ins3,0733,3234,2864,5434,757 214CA515310 520008HRA2,5003,1502,7502,7503,250500CA515310 520009WA State PFML6031,0461,1461,1431,544401CA515310 511000Intern Wages23,28010,04285132,39033,7501,360CA515310 521001FICA/401A Temp/Seasonal1,443623531,9262,093167CA515310 521002Medicare Temp/Seasonal3381461247548914CA515310 521003L&I Temp/Seasonal1626764254250CA515310 521009WA State PFML Temp/Seasonal3771208888 Su CA515310 531001Office Supplies1,6572,0472,1246,4456,51166 Other Services & Char CA515310 541003Spokane County GIS0005005000CA515310 541005Professional Services24,7573,0159235,8805,8800CA515310 541018Legal Notices020807507500CA515310 542001Postage3012892805005000CA515310 542003Cell Phones1,2901,1392,0002,0402,0400CA515310 543001Travel/Mileage2,8372,7586,1828,17711,7423,565CA515310 548002Copier Maintenance1,4022,1782,0551,7001,7000CA515310 548031Software Licenses & Maintenance114369640300400100CA515310 549001Subscriptions10,95810,67714,05014,96615,409443CA515310 549002Memberships1,5942,6682,2302,0562,320264CA515310 549004Registrations2,2341,0121,9582,7953,310515CA515310 549005Filing & Recording Fees8,4902,9617212,56012,5600CA515350 549005Filing & Recording Fees00926000CA515410 541004Legal208,068351,874110,207100,00025,000(75,000)CA515450 541004Contract Attorney Services0062,565075,00075,000 General Fund City Attorney - Detail CA515310 Row LabelsDetail Amount2026 Proposed Budget CA515310 - CityAtty Internal Advice 510000 - Salaries & Wages622,692 511000 - Temporary/Seasonal Wages33,750 520001 - FICA/401A36,538 520002 - Medicare9,029 520003 - L&I2,600 520004 - PERS54,517 520005 - Med Ins102,712 520006 - Life Ins4,757 520008 - HRA3,250 520009 - WA State PFML1,544 521001 - FICA/401A Temp/Seasonal2,093 521002 - Medicare Temp/Seasonal489 521003 - L&I Temp/Seasonal425 521009 - WA State PFML Temp/Seasonal88 531001 - Office Supplies/Equipment $2,000 Desk Equipment, Scanner, I-pads and 2,000 miscellaneous office tools. Miscellaneous office supplies - copy paper, file folders, 4,511 labels, desk books, thumb drives, etc. 531001 - Office Supplies/Equipment Total6,5116,511 541003 - GIS Services500 541005 - Professional Services-General Appraisals800 First American Title - Title Insurance1,000 Gopher, LLC - Process Servers3,080 Private Investigators1,000 541005 - Professional Services-General Total5,8805,880 541018 - Legal Notices750 542001 - Postage500 Page 1 of 3 General Fund City Attorney - Detail CA515310 Row LabelsDetail Amount2026 Proposed Budget 542003 - Cell Phone Service Cell phones and Wi-Fi for laptops of all three attorneys.2,040 542003 - Cell Phone Service Total2,0402,040 543001 - Employee Travel Expenses Various other conferences as as well as travel to 3,590 meetings and courthouse. WSAMA conferences (one in Vancouver, B.C. and one 8,152 in Stevenson, WA) 543001 - Employee Travel Expenses Total11,74211,742 548002 - Copier Service Yearly costs of toner, copy charges on machine and 1,700 maintenance for copier. 548002 - Copier Service Total1,7001,700 548031 - Desktop SW Subscript/Maint400 549001 - Subscription Services Legal research subscription through Westlaw.15,146 Subscription for access to CourtDocViewer.263 549001 - Subscription Services Total15,40915,409 549002 - Memberships Membership to Washington State Bar Association for 1,474 all three attorneys plus a land use endorsement. Washington State Association of Municipal Attorneys 846 and Spokane County Bar Association. 549002 - Memberships Total2,3202,320 549004 - Registrations & Training Registrations for attorneys and staff to attend 1,210 miscellaneous conferences or seminars. Spring and fall WASAMA conferences at $350 per 2,100 attorney. 549004 - Registrations & Training Total3,3103,310 549005 - Filing & Recording Fees Filing fees for new code enforcement cases and liens 10,560 and judgments with the treasurer's office. Service by Publication for code enforcement complains 2,000 where we are unable to locate property owners 549005 - Filing & Recording Fees Total12,56012,560 Page 2 of 3 General Fund City Attorney - Detail CA515310 Row LabelsDetail Amount2026 Proposed Budget CA515310 - CityAtty Internal Advice Total61,472938,106 CA515410 - CityAtty External Advice 541004 - Contract Attorney Services25,000 CA515410 - CityAtty External Advice Total25,000 CA515450 - CityAtty External Litigation 541004 - Contract Attorney Services75,000 CA515450 - CityAtty External Litigation Total75,000 Grand Total61,4721,038,106 Page 3 of 3 BudgetBudgetfrom 2025 Page 1 of 2 00000000000000000000000000000000 Total budget increase = 5.34% 2,1138,3935,206203,700200,000(3,700) 18,7702,08559900023,6360030,0000(30,000) 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease 30,118,68132,847,06434,091,41839,710,10941,878,3172,168,208 P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\16000 Public Safety\\Public Safety Budget Worksheets 2026 es g Total Recurring Expenditures30,163,19932,857,54234,097,22339,943,80942,078,3172,134,508 s y y overnmental Services lies g ital Outla ppp General FundPublic SafetSu PS521200 531001Operating Supplies8642164000PS521200 531008Repair & Maint Supplies2,0642,042435000PS521200 535001Small Tools and Minor Equipment1760PS521200 535004Non-Capital Equipment for JAG Grant16,4430 Other Services & Char PS521200 540001False Alarm Bank Fees1,0648238881,2000(1,200)PS521200 541003GIS Services06,6983,8312,5000(2,500)PS521200 541017Advertising1220PS521200 549006Miscellaneous Srvs/Contingency763818426200,000200,0000PS521200 549018Vehicle License & Registration1645561000 Inter PS512520 546060District Court Contract1,322,5251,362,4521,364,7691,742,8701,599,719(143,151)PS515350 546061Prosecutor396,534395,155369,984456,404400,000(56,404)PS515350 546066Pretrial Services181,059179,746187,482198,736210,6811 1,945PS515910 546051Public Defender840,531870,681961,802963,8371,117,207153,370PS521200 546052Law Enforcement (Sheriff) 25,620,65627,402,75529,143,21834,020,27135,912,5391,892,268PS521200 546064Law Enforcement Vehicles 0910,655PS521200 5469152015 Settle & Adjust(53,924)0PS521200 5469162016 Settle & Adjust(44,584)0PS521200 5469172017 Settle & Adjust26,4610PS521200 5469182018 Settle & Adjust(259,385)0PS523600 546063Detention Services 1,667,6931,266,4901,602,1251,841,7482,046,780205,032PS525600 546067Emergency Management90,156103,07793,954107,231201,87594,644PS 554300 541054Hearing Examiner01,643680000PS554300 546069Animal Control330,961354,410367,405379,012389,51610,504 Ca PS594210 562003Precinct Imp w/ JAG Funds 23,6360030,0000(30,000) BudgetBudgetfrom 2025 Page 2 of 2 000000000000 084,78780,50800000473,722000 79,8401,759,045606,682780,000544,000(236,000) 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\16000 Public Safety\\Public Safety Budget Worksheets 2026 (Precinct Space Study) (future vehicle replacemnt) Total Public Safety30,243,03934,616,58734,703,90540,723,80942,622,3171,898,508 Items yg General FundPublic SafetNonrecurrin PS521299 541005Professional Services PS521299 546056Law Enforcement Vehicles000780,000544,000(236,000)PS521299 564006Capital Equipment01,531,089PS594210 562002Building Improvements0020,666000PS594210 564001Capital Furniture 025,222PS594210 564005Capital Machinery & Equipment 79,840117,947PS594210 564006Capital Equipment0031,786000PS597000 500503Transfer out - #503 General Fund Public Safety - Detail PS521200 Row LabelsDetail Amount2026 Proposed Budget 10 - Recurring PS512520 - PubSaf Contracted Court 546060 - District Court Contract1,599,719 PS512520 - PubSaf Contracted Court Total1,599,719 PS515350 - PubSaf Int Legal Litigation 546061 - Prosecutor400,000 546066 - Pretrial Services210,681 PS515350 - PubSaf Int Legal Litigation Total610,681 PS515910 - PubSaf Indigent Defense 546051 - Public Defender1,117,207 PS515910 - PubSaf Indigent Defense Total1,117,207 PS521200 - PubSaf Police Operations 546052 - Law Enforcement (Sheriff)35,912,539 549006 - Miscellaneous Services200,000 PS521200 - PubSaf Police Operations Total36,112,539 PS523600 - PubSaf Prisoner Housing 546063 - Jail:Contract Confinement2,046,780 PS523600 - PubSaf Prisoner Housing Total2,046,780 PS525600 - PubSaf Disaster Prep Svcs Exp 546067 - Emergency Management201,875 PS525600 - PubSaf Disaster Prep Svcs Exp Total201,875 PS554300 - PubSaf Animal Control 546069 - Animal Control389,516 PS554300 - PubSaf Animal Control Total389,516 10 - Recurring Total42,078,317 Page 1 of 2 General Fund Public Safety - Detail PS521200 Row LabelsDetail Amount2026 Proposed Budget 99 - Non-recurring PS521299 - PubSaf Police OperationsNR 546056 - Non-Cap Vehicles for SCSD544,000 PS521299 - PubSaf Police OperationsNR Total544,000 99 - Non-recurring Total544,000 Grand Total42,622,317 Page 2 of 2 BudgetBudgetfrom 2025 Total budget increase = 1.70% Combined nonpayroll increase = (4.67%) 0564,249779,459607,892624,34216,45002,2561,7331,0006,0005,000 43,5551,59264,97394,46085,000(9,460) 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\20000 City Services\\City Services budget worksheets 2025 es g Total Communications43,555568,097846,165703,352715,34211,990 roll Taxes/Benefits y lies es/Pa g pp General FundCommunicationsWa PI557200 510000Wages0414,567595,870458,266470,43412,168PI557200 520001FICA/401A024,36034,47227,62529,1671,542PI557200 520002Medicare05,8588,4816,6456,821176PI557200 520003L&I07309912,3381,737(601)PI557200 520004PERS040,85951,73642,52741,186(1,341)PI557200 520005Med Ins070,80879,18064,04368,1654,122PI557200 520006Life Ins03,1804,3633,5013,59493PI557200 520008HRA03,0003,2502,0052,0050PI557200 520009WA State PFML08861,1169421,233291 Su PI557200 531001Office Supplies02,2561,7331,0006,0005,000 Other Services & Char PI557200 541005Professional Services01,25243,36245,00040,000(5,000)PI557200 541017Advertising/Public Information43,55521,34912,00010,000(2,000)PI557200 542001Postage00010,0005,000(5,000)PI557200 542003Cell Phones0002,7001,200( 1,500)PI557200 543001Travel/Mileage01036185,6002,000(3,600)PI557200 548031Software Licenses & Maintenance001,33812,00015,0003,000PI557200 549001Subscriptions001,230000PI557200 549002Memberships005161 ,5601,200(360)PI557200 549003Printing Services0016,06605,0005,000PI557200 549004Registrations02354955,6005,6000 General Fund Communications - Detail PI557200 Row LabelsDetail Amount2026 Proposed Budget PI557200 - PIO Community Svcs 510000 - Salaries & Wages470,434 520001 - FICA/401A29,167 520002 - Medicare6,821 520003 - L&I1,737 520004 - PERS41,186 520005 - Med Ins68,165 520006 - Life Ins3,594 520008 - HRA2,005 520009 - WA State PFML1,233 531001 - Office Supplies/Equipment Event supplies (Valleyfest, Farmers Market, Outreach 5,000.00 Events, Tree Lighting, Memorial Day) General office supplies and rolls of plotter paper for 1,000.00 display boards/large signage 531001 - Office Supplies/Equipment Total6,000.006,000 541005 - Professional Services-General Drone maintenance and repair2,000.00 On-call graphic design support6,000.00 Professional photography6,000.00 Video production26,000.00 541005 - Professional Services-General Total40,000.0040,000 541017 - Advertising Print/digital/social media advertising10,000.00 541017 - Advertising Total10,000.0010,000 542001 - Postage5,000 542003 - Cell Phone Service1,200 543001 - Employee Travel Expenses2,000 548031 - Desktop SW Subscript/Maint Annual subscriptions to Grammarly ($400), Canva 15,000.00 ($350), Adobe Creative ($1100), GovDelivery ($12,650 548031 - Desktop SW Subscript/Maint Total15,000.0015,000 Page 1 of 2 General Fund Communications - Detail PI557200 Row LabelsDetail Amount2026 Proposed Budget 549002 - Memberships Annual memberships for professional associations for 1,200.00 communications manager and communications speci 549002 - Memberships Total1,200.001,200 549003 - Printing Services5,000 549004 - Registrations & Training5,600 PI557200 - PIO Community Svcs Total72,200.00715,342 Page 2 of 2 BudgetBudgetfrom 2025 Total budget increase = 0.09% Combined nonpayroll increase = (2.28%) 101273751,3002,000700 118,179124,182132,833229,221239,97010,749144,75062,868209,055444,800433,950(10,850) 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\20000 City Services\\City Services budget worksheets 2025 es g Total Housing & Homeless Services263,029187,323341,964675,321675,920599 roll Taxes/Benefits y & Homeless Services g lies es/Pa g pp General FundHousinWa HS565400 510000Wages 90,00096,408103,251175,627183,9918,364HS565400 520001FICA/401A5,4925,8896,30610,10111,4071,306HS565400 520002Medicare1,2861,3801,4782,5462,668122HS565400 520003L&I2335321,4331,275692(583)HS565400 520004PERS9,2679,5809,50516,29816,108(190)HS565400 520005Med Ins10,2999,2289,61421,19022,7181,528HS565400 520006Life Ins6767377781,3421,40664HS565400 520008HRA7502502504984980HS565400 520009WA State PFML175180218344482138 Su HS565400 531001Office & Operating Supplies101273751,300500(800)HS565400 535001Small Tools & Minor Equipment00001,5001,500 Other Services & Char HH565400 541027Professional Services Homeless Outr97,830417125,740293,000300,0007,000HH565400 545050Shelter Space Rental31,06049,63666,88875,00080,0005,000HS565400 541005Professional Services05585,90025,00010,000(15,000)HS565400 541017Advertising4,5551,0792741,0001,0000HS565400 541019Relocation02212,74610,00010,0000HS565400 541025Encampment Cleanup Services10,1229,6081,65535,00025,000(10,000)HS565400 541026Vehicle Towing/Relocation25801,6692,0002,0000HS565400 542003Cell Phones009056001,200600HS565400 543001Travel/Mileage7641,16401,0001,0000HS5 65400 548031Software Licenses & Maintenance162172291200500300HS565400 549002Memberships001,0001,0001,0000HS565400 549003Printing Services0094901,0001,000HS565400 549004Registrations/Training0151,0401 ,0001,250250 General Fund Housing and Homeless Services - Detail HS565400 Row LabelsDetail Amount2026 Proposed Budget HH565400 - HHAA-Soc Srv-Homeless Services 541027 - Homeless Outreach Services300,000 545050 - Operating Facilities Rent80,000 HH565400 - HHAA-Soc Srv-Homeless Services Total380,000 HS565400 - Housing SS-Homeless Svcs 510000 - Salaries & Wages183,991 520001 - FICA/401A11,407 520002 - Medicare2,668 520003 - L&I692 520004 - PERS16,108 520005 - Med Ins22,718 520006 - Life Ins1,406 520008 - HRA498 520009 - WA State PFML482 531001 - Office Supplies/Equipment500 535001 - Small Tools & Minor Equipment1,500 541005 - Professional Services-General10,000 541017 - Advertising1,000 541019 - Transient Relocation/Transport bus passes, train tickets, etc10,000.00 541019 - Transient Relocation/Transport Total10,000.0010,000 541025 - Encampment Cleanup25,000 541026 - Vehicle Towing/Relocation2,000 542003 - Cell Phone Service1,200 543001 - Employee Travel Expenses1,000 548031 - Desktop SW Subscript/Maint500 Page 1 of 2 General Fund Housing and Homeless Services - Detail HS565400 Row LabelsDetail Amount2026 Proposed Budget 549002 - Memberships1,000 549003 - Printing Services1,000 549004 - Registrations & Training1,250 HS565400 - Housing SS-Homeless Svcs Total10,000.00295,920 Grand Total10,000.00675,920 Page 2 of 2 BudgetBudgetfrom 2025 Page 1 of 5 00000000 2,43616,0239,7076,0009,5003,5003,60014,07415,15241,50038,100(3,400) 260,042289,187366,172615,541637,92422,383 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\30000 Facilities\\Facilities budget worksheet 2026 es g Total Facilities Administration266,079319,283391,030663,041685,52422,483 roll Taxes/Benefits y lies es/Pa g pp General FundFacilitiesFA518300 - Facilities AdministrationWa FA518300 510000Wages179,151198,780261,425420,283434,64714,364FA518300 510900Overtime1,4042,4157,1485,0005,0000FA518300 520001FICA/401A10,6 5911,81115,67025,26926,9481,679FA518300 520002Medicare2,5072,7813,6856,0946,302208FA518300 520003L&I2,8302,9893,66310,42710,572145FA518300 520004PERS18,43119,62521,96139,00238,053(949)FA518300 520005Med Ins41,97146,32646,807102,995109,4946,499FA518300 520006Life Ins1,3241,4981,7063,2113,321110FA518300 520008HRA1,2001,9502,2002,3982,44850FA518300 520009WA State PFML2975476178621,139277FA51 8300 520901FICA/401A OT84142429000FA518300 520902Medicare OT2033101000FA518300 520903L&I OT194394000FA518300 520904PERS OT145246666000 Su FA518300 531000Miscellaneous Supplies003830500500FA518300 531001Office & Operating Supplies519611550500500FA518300 531006Safety Equipment7231,8323120500500FA518300 531008Repair & Maint. Supplies481,181144000FA518300 531010Vehicle Maintenance Supplies1332,0595,1021,0001,0000FA518300 532001Fuel1,2984,3331,5305,0002,000(3,000)FA518300 535001Small Tools & Minor Equipment1835,6572,08105,0005,000 Other Services & Char FA518300 541005Professional Services00010,0000(10,000)FA518300 541017Advertising00835001,000500FA518300 542003Cell Phones1,2531,8822,0823,0003,0000FA518300 543001Travel/Mileage0001,5001,5000FA518300 544003Taxes and Assessments7170613,0000(3,000)FA518300 545003Equipment Rental0001,5001,000(500)FA518300 545007Interfund vehicle lease5008,0008,00019,50019,5000FA518300 547003Sewer630FA518300 548001Equipment Repair & Maintenance451,216141000FA518300 548003Vehicle Repair & Maintenance004820500500FA518300 548007Grounds/Building Maintenance0106FA518300 548031Software Licenses & Maint.712,4244,15804,5004,500FA518300 549002Memberships00001,5001,500FA518300 549004Registrations385336901,0005,0004,000FA518300 549006Miscellaneous Services624805005000FA518300 549018License & Registration50462551,000100(900) BudgetBudgetfrom 2025 Page 2 of 5 00000000 32,40027,98247,27534,60045,00010,40099,717128,423163,781154,500171,66517,16577,73896,60327,61622,00030,0008,000 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\30000 Facilities\\Facilities budget worksheet 2026 eses gg Total City Hall132,116156,405211,056189,100216,66527,565 Hall y lieslies pppp General FundFacilitiesCH518300 - CitSu CH518300 531001Office & Operating Supplies3,3524,9242,8646,0007,0001,000CH518300 531006Safety Equipment2253121,0755001,5001,000CH518300 531008Repair & Maint. Supplies10,6359,72415,83710,00016,0006,000CH518300 531009Janitorial Supplies10,2638,16412,44510,00012,5002,500CH518300 532001Fuel1402702671000(100)CH518300 535001Small Tools & Minor Equipment5,2612,90211,9935,0007,0002,000CH573900 531012Holiday Decorations2,5231,6872,7943,0001,000(2,000)Other Services & Char CH518300 541005Professional Services39217,027(6)10,0000(10,000 )CH518300 541017Advertising1331,0362680500500CH518300 541021Janitorial services1,1616,8306,03010,0007,500(2,500)CH518300 543001Travel/Mileage329022000CH518300 544003Taxes and Assessments341,7681,9390 2,1002,100CH518300 545003Equipment Rental013100500500CH518300 547001Electricity46,80152,56548,82755,00050,000(5,000)CH518300 547002Water2,0772,4772,7652,6002,850250CH518300 547003Sewer8361,0811,1931, 5001,5000CH518300 547004Waste Disposal270CH518300 548001Equipment Repair & Maintenance4,54080610,1493,0008,5005,500CH518300 548007Building/Grounds Repair & Maint42,22442,42391,76670,80097,21526,415CH 518300 549002Membership12512CH518300 549006Miscellaneous Services37862982701,0001,000CH573900 549006Holiday Decoration Services7721,13801,6000(1,600)CX575500 - CenterPlaceSu CX575500 531008Repair & Maintenance Supplies43,09846,80623,16922,00025,0003,000CX575500 531009Janitorial Supplies12,35724,0034,22504,5004,500CX575500 535001Small Tools & Minor Equipment22,28325,7942230500500 Other Services & Char CX575500 541005Professional Services18,84217,12420,96510,00010,0000CX575500 541017Advertising14,12612,9244,2690500500CX575500 541021Janitorial Services99,13598,836108,881130,00 0120,000(10,000)CX575500 545003Equipment Rental 01,4381,24701,5001,500CX575500 547001Electricity112,132124,150118,149125,000115,000(10,000)CX575500 547002Water4,3666,5229,8356,50010,0003,500CX575500 547003Sewer1,2402,3472,4083,0002,500(500) BudgetBudgetfrom 2025 Page 3 of 5 60008000200050000000 8,17525,5718,96320,40018,000(2,400) 21,97163,8564,545000 257,743347,839336,110306,010306,665655 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\30000 Facilities\\Facilities budget worksheet 2026 us p Total CenterPlace335,481444,441363,726328,010336,6658,655 roll Taxes/Benefits y lies es/Pa g pp General FundFacilities CX575500 547004Waste Disposal36035890360300(60)CX575500 548001Equipment Repair & Maintenance8,22135,50558,608020,00020,000CX575500 548007Building & Grounds Maintenance046,39733 ,98831,15024,865(6,285)CX575500 549006Miscellaneous Services32,28732,2872,90402,0002,000 PM521500 - Police CamWa PM521500 510000Wages14,51639,5882,586000PM521500 510900Overtime50342416000PM521500 520001FICA/401A8492,261148000PM521500 520002Medicare19952935000PM521500 520003L&I29590959000PM521500 520004PERS1,4943,893246000PM521500 520005Med Ins4,46215,963961000PM521500 520006Life Ins9730717000PM521500 520901FICA/401A OT32024000PM521500 520902Medicare OT15PM521500 520903L&I OT17PM521500 520904PERS OT53340000PC521500 510000Overtime0017,745000PC521500 510900FICA/401A00180000PC5 21500 520001Medicare001,009000PC521500 520002L&I00236000PC521500 520003PERS00420000PC521500 520004Med Ins001,654000PC521500 520005Life Ins006,594000PC521500 520006HRA00120000PC521500 520901FICA/401A OT0010000PC521500 520902Medicare OT00PC521500 520903L&I OT00PC521500 520904PERS OT0016000 Su PM521500 531004Office & Operating Supplies0001,0001,0000PM521500 531008Repair and Maintenance Supplies5,17117,4924,34317,00010,000(7,000)PM521500 531009Janitorial Supplies2,6594,5832,1822,4004,0001,600PM521500 532001Fuel2524PM521500 535001Small Tools & Minor Equipment3201,511003,0003,000PS521500 531008Repair and Maintenance Supplies01,960198000PC521500 531008Repair and Maintenance Supplies00839000PC521500 531009Janitorial Supplies001,401000 BudgetBudgetfrom 2025 Page 4 of 5 003,54916,8000(16,800)07,8448,65966,57510,000(56,575) 137,154149,343188,094148,050162,75014,700 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\30000 Facilities\\Facilities budget worksheet 2026 y eses gg Total Precinct Building145,329174,914197,056168,450180,75012,300Total Balfour Facility07,84412,20883,37510,000(73,375) lies pp General FundFacilitiesOther Services & Char PM521500 541021Janitorial Services41,18461,35857,83072,00075,6003,600PM521500 544003Taxes and Assessments8131,9842,0488002,2001,400PM521500 545003Eqiupment Rental 01,9898201,0001,000PM521500 547001Electricity/Gas22,48223,59112,09620,00023,5003,500PM521500 547002Water1,6031,7341,5502,0002,0000PM521500 547003Sewer817822721,0001,0000PM5215 00 547004Waste Disposal0373910500500PM521500 548001Equipment Repair & Maintenance1,249067505,0005,000PM521500 548007Building & Grounds Maintenance62,55418,27141,20452,25049,950(2,300)PM521500 549006Miscellaneous Services1462581,81002,0002,000PS521500 541005Professional Services06,412225000PS521500 541017Advertising001,564000PS521500 541021Janitorial Services00363000PS521500 548001Equipment Repair & Maintenance001,064000PS521500 548007Building & Grounds Maintenance6,30732,88843,603000PC521500 541021Janitorial Services0010,056000PC521500 547001Electricity/Gas0010,728000P C521500 547002Water0099000PC521500 547003Sewer00832000PC521500 548001Equipment Repair & Maintenance001,511000PC521500 548007Building & Grounds Maintenance00290000 BM518300 - Balfour FacilitSu BM518300 531001Office & Operating Supplies0003,0000(3,000)BM518300 531006Safety Equipment0005000(500)BM518300 531008Repair & Maint. Supplies009161,2000(1,200)BM518300 531009Janitorial Supplies0003,0000(3,000)BM518300 532001Fuel0001000(100)BM518300 535001Small Tools & Minor Equipment002,6337,0000(7,000)BM573900 531012Holiday Decorations0002,0000(2,000)Other Services & Char BM518300 541002Engineering & Architectural0005,0000(5,000)BM518300 541005Professional Services00010,00010,0000BM518300 545003Equipment Rental001,1872,5000(2,500)BM518300 547001Electricity01,7 342,04915,0000(15,000)BM518300 547002Water05964902,0000(2,000)BM518300 547003Sewer04425965000(500)BM518300 548001Equipment Repair & Maintenance006505,0000(5,000)BM518300 548007Building/Grounds Repair & Maint05,0733,68726,5750(26,575) BudgetBudgetfrom 2025 Page 5 of 5 0000000000000000 Total budget increase = (0.30%) Combined nonpayroll increase = (3.09%) 1,9296701,0672,1001,500(600) 12,0670000(50,182)77,81074,706153,926572,2000(572,200) 169,77289,55453,14252,80051,250(1,550) 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\30000 Facilities\\Facilities budget worksheet 2026 n y us p es g Total Other General Facilities183,76890,22554,20854,90052,750(52,332)Total Recurring Expenditures1,062,7731,193,1121,229,2851,486,8761,482,354(54,704)Total Facilities1,140,5831,267,8181,383,2112,059, 0761,482,354(626,904) Hall y s Items y g lies ital Outla ppp General FundFacilitiesOF518300 - Other General FacilitiesSu OF518300 531001Office & Operating Supplies0001000(100)OF518300 531008Repair & Maint. Supplies1,9296701,0672,0001,500(500)Other Services & Char OF518200 549006Miscellaneous Services2,02024,0933,39705,0005,000OF518300 541002Engineering & Architectural00010,0000(10,000)OF518300 541005Professional Services33,11346,1991,86010,00 030,00020,000OF518300 544003Taxes and Assessments1,0332,4532,8271,5003,0001,500OF518300 545003Equipment Rental5,659002,5000(2,500)OF518300 547001Electricity10,41515,04415,32615,0002,500(12,500)OF5183 00 547002Water869914920600250(350)OF518300 547003Sewer94957928,2231,200500(700)OF518300 548001Equipment Repair & Maintenance6,514002,0000(2,000)OF518300 548007Building/Grounds Repair & Maint109,05127259010,00010,0000OF518300 549006Miscellaneous Services1480 Ca OF594180 564005Heavy Duty Machinery & Equip12,0670 Nonrecurrin CX575599 548007Professional Service00060,0000(60,000)CH51 8399 548001Building/Grounds Repair & Maintenance00981000CX594750 562002Building Improvements0056,708482,2000(482,200)PM521599 548007Building/Grounds Repair & Maintenance34,9655,01279,78830,0000(30,00 0)PM521599 562002Building Improvements8,16821,791PM521599 564005Machinery & Equipment34,67847,904FA594180 564005Machinery & Equipment0016,449000 FA518300 = Facilities AdmiCH518300 = CitCX575500 = CenterPlacePM521500 = Police CamBM518300 = Balfour FacilitOF518300 = Other General Facilities General Fund Facilities - Detail Various Row LabelsDetail Amount2026 Proposed Budget 30000 - Facilities Admin 510000 - Salaries & Wages434,647 510900 - Overtime5,000 520001 - FICA/401A26,948 520002 - Medicare6,302 520003 - L&I10,572 520004 - PERS38,053 520005 - Med Ins109,494 520006 - Life Ins3,321 520008 - HRA2,448 520009 - WA State PFML1,139 531000 - Miscellaneous Supplies500 531001 - Office Supplies/Equipment500 531006 - Safety Supplies500 531010 - Vehicle Supplies1,000 532001 - Vehicle Fuel2,000 535001 - Small Tools & Minor Equipment5,000 541017 - Advertising1,000 542003 - Cell Phone Service3,000 543001 - Employee Travel Expenses1,500 545003 - Equipment Rental1,000 545007 - Interfund Vehicle Lease19,500 548003 - Vehicle Service - Rep & Maint500 548031 - Desktop SW Subscript/Maint4,500 549002 - Memberships1,500 Page 1 of 6 General Fund Facilities - Detail Various Row LabelsDetail Amount2026 Proposed Budget 549004 - Registrations & Training5,000 549006 - Miscellaneous Services500 549018 - Vehicle License & Registration100 30000 - Facilities Admin Total685,524 30100 - City Hall Maint 531001 - Office Supplies/Equipment7,000 531006 - Safety Supplies1,500 531008 - Repair & Maintenance Supplies16,000 531009 - Janitorial Supplies12,500 531012 - Holiday Decorations1,000 535001 - Small Tools & Minor Equipment7,000 541017 - Advertising500 541021 - Janitorial Services7,500 544003 - Taxes and Assessments2,100 545003 - Equipment Rental500 547001 - Gas/Electric Service50,000 547002 - Water Service2,850 547003 - Sewer Service1,500 548001 - Repair & Maintenance Services Artic Electric On Call for electrical issues and generator2,000.00 McKinstry On Call HVAC repairs3,000.00 Refresh bark (every two years)3,500.00 548001 - Repair & Maintenance Services Total8,500.008,500 Page 2 of 6 General Fund Facilities - Detail Various Row LabelsDetail Amount2026 Proposed Budget 548007 - Building/Grounds Rep & Maint Carpet Cleaning10,000.00 Elevator Service (Schindler)3,965.00 Fire Sprinkler Inspection, Backflow Testing, Annual Fire 2,100.00 Alarm (Western Sates) Landscaping contract, mowing and weed control18,200.00 McKinstry HVAC Preventive Maintenance12,000.00 On Call Janitorial10,000.00 Pest Control2,200.00 Rug service, mats, wipes4,000.00 Security Monitoring1,250.00 snow plowing20,000.00 Western States Power (Generator)6,000.00 Window Cleaning7,500.00 548007 - Building/Grounds Rep & Maint Total97,215.0097,215 549006 - Miscellaneous Services Misc Permits0.00 549006 - Miscellaneous Services Total0.001,000 30100 - City Hall Maint Total105,715.00216,665 30200 - CenterPlace Maint 531008 - Repair & Maintenance Supplies25,000 531009 - Janitorial Supplies4,500 535001 - Small Tools & Minor Equipment500 541005 - Professional Services-General Clean Building Compliance10,000.00 541005 - Professional Services-General Total10,000.0010,000 541017 - Advertising500 541021 - Janitorial Services120,000 545003 - Equipment Rental1,500 547001 - Gas/Electric Service115,000 547002 - Water Service10,000 547003 - Sewer Service2,500 547004 - Waste Disposal300 Page 3 of 6 General Fund Facilities - Detail Various Row LabelsDetail Amount2026 Proposed Budget 548001 - Repair & Maintenance Services Kitchen Appliances Repairs4,000.00 Miscellaneous unforeseen HVAC, appliance, repairs12,000.00 On Call Plumber (Bulldog Rooter) kitchen drains4,000.00 548001 - Repair & Maintenance Services Total20,000.0020,000 548007 - Building/Grounds Rep & Maint Automatic Logic Contracting Services (HVAC)2,800.00 Elevator Maintenance2,400.00 Exhaust Hood Cleaning4,500.00 Fire Sprinkler inspection, back flow testing, fire alarm, 2,350.00 kitchen hood inspection (Western States) HVAC Quarterly Maintenance (Apollo)9,265.00 Pest Control3,550.00 548007 - Building/Grounds Rep & Maint Total24,865.0024,865 549006 - Miscellaneous Services Annual permits (2,000.00 549006 - Miscellaneous Services Total2,000.002,000 30200 - CenterPlace Maint Total56,865.00336,665 30300 - Precinct Maint 531004 - Operating Supplies1,000 531008 - Repair & Maintenance Supplies10,000 531009 - Janitorial Supplies4,000 535001 - Small Tools & Minor Equipment3,000 541021 - Janitorial Services75,600 544003 - Taxes and Assessments Stormwater fees2,200.00 544003 - Taxes and Assessments Total2,200.002,200 545003 - Equipment Rental1,000 547001 - Gas/Electric Service23,500 547002 - Water Service2,000 547003 - Sewer Service1,000 547004 - Waste Disposal500 Page 4 of 6 General Fund Facilities - Detail Various Row LabelsDetail Amount2026 Proposed Budget 548001 - Repair & Maintenance Services Unforeseen repairs5,000.00 548001 - Repair & Maintenance Services Total5,000.005,000 548007 - Building/Grounds Rep & Maint Carpet Cleaning4,000.00 Fire panel and ancillary building monitoring1,600.00 Fire sprinkler, backflow testing1,800.00 generator electrical2,000.00 generator service4,100.00 lawn mowing and weed control9,000.00 Pest Control2,550.00 rug service1,600.00 snow plowing20,600.00 United Technologies Corporation2,700.00 548007 - Building/Grounds Rep & Maint Total49,950.0049,950 549006 - Miscellaneous Services Misc Permits, background checks2,000.00 549006 - Miscellaneous Services Total2,000.002,000 30300 - Precinct Maint Total59,150.00180,750 30500 - Balfour Fac Maint 541005 - Professional Services-General Marketing, real estate services10,000.00 541005 - Professional Services-General Total10,000.0010,000 30500 - Balfour Fac Maint Total10,000.0010,000 30900 - Other City Facilities 531008 - Repair & Maintenance Supplies1,500 541005 - Professional Services-General30,000 544003 - Taxes and Assessments Stormwater fees3,000.00 544003 - Taxes and Assessments Total3,000.003,000 547001 - Gas/Electric Service2,500 547002 - Water Service250 547003 - Sewer Service500 Page 5 of 6 General Fund Facilities - Detail Various Row LabelsDetail Amount2026 Proposed Budget 548007 - Building/Grounds Rep & Maint10,000 549006 - Miscellaneous Services Property Management Fees5,000.00 549006 - Miscellaneous Services Total5,000.005,000 30900 - Other City Facilities Total8,000.0052,750 Grand Total239,730.001,482,354 Page 6 of 6 BudgetBudgetfrom 2025 7000000000000000 Total budget increase = 4.90% Combined nonpayroll increase = 0.00% 6,8257,7674,1955,6665,6660 15,05312,63011,49419,50019,5000 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease 1,183,1491,237,5111,402,9171,481,5181,555,37173,853 P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\14000 Finance\\Finance budget worksheets 2026 es g Total Finance1,205,0271,257,9081,418,6071,506,6841,580,53773,853 artment p roll Taxes/Benefits y lies es/Pa g pp General FundFinance DeWa FN514200 510000Wages843,969893,2221,000,9851,047,4811,092,31244,831FN514200 510900Overtime361472,017000FN514200 520001FICA/401A49,38552,29558,12562,75665,4942,738FN514200 520002Medicare11,82712,53413,96715,18815,839651FN514200 520003L&I1,9972,1022,4245,0705,0700FN514200 520004PERS86,79387,36993,13697,20795,632(1,575)FN514200 520005Med Ins175,658175,731215,931237,1792 63,41126,232FN514200 520006Life Ins6,3846,6547,3857,9978,345348FN514200 520008HRA5,7505,5006,5006,5006,5000FN514200 520009WA State PFML1,3441,9312,0992,1402,768628FN514200 520901FICA/401A OT29121000FN514200 520902 Medicare OT0229000FN514200 520903L&I OT01FN514200 520904PERS OT414192000 Su FN514200 531001Office & Operating Supplies6,8257,7674,1955,6665,6660 Other Services & Char FN514200 540001Merchant Charges (Bank Fees)0(22)94000FN514200 541001Accounting and Auditing01976000FN514200 541005Professional Services0002,5002,5000FN514200 541017Advertising00FN514200 542001Postage1,9382,3502,4442,4002,4000FN514200 543001Travel/Mileage4,3807901,4615,6005,6000FN514200 548001Equipment Repair & Maintenance0767FN514200 548002Copier Maintenance2,3882,0102,1752,2002,20 00FN514200 548031Software Licenses and Maintenance8071,0451,5721,0001,0000FN514200 549001Subscriptions275155493003000FN514200 549002Memberships1,0601,8601,3991,4001,4000FN514200 549004Registrations4, 2053,7451,7254,1004,1000FN514200 549006Miscellaneous Services050 General Fund Finance - Detail FN514200 Row LabelsDetail Projected 2026 Proposed Actual AmountBudget FN514200 - Finance Financial Services 510000 - Salaries & Wages1,092,312 520001 - FICA/401A65,494 520002 - Medicare15,839 520003 - L&I5,070 520004 - PERS95,632 520005 - Med Ins263,411 520006 - Life Ins8,345 520008 - HRA6,500 520009 - WA State PFML2,768 531001 - Office Supplies/Equipment Check Stock1,525 Copy Paper1,300 Misc. Office Supplies2,841 531001 - Office Supplies/Equipment Total5,6665,666 541005 - Professional Services-General Professional Services Contracts as Needed2,500 541005 - Professional Services-General Total2,5002,500 542001 - Postage Postage2,400 542001 - Postage Total2,4002,400 543001 - Employee Travel Expenses Governmental Finance Officers Assoc(GFOA) - 32,450 Misc Mileage (Bank runs, etc.)700 Washington Finance Officers Assoc Conference -22,450 543001 - Employee Travel Expenses Total5,6005,600 548002 - Copier Service2,200 548031 - Desktop SW Subscript/Maint1,000 549001 - Subscription Services300 549002 - Memberships1,400 Page 1 of 2 General Fund Finance - Detail FN514200 Row LabelsDetail Projected 2026 Proposed Actual AmountBudget 549004 - Registrations & Training GASB Update800 Governmental Finance Officers Assoc(GFOA) - 31,800 Washington Finance Officers Assoc conference - 31,500 549004 - Registrations & Training Total4,1004,100 FN514200 - Finance Financial Services Total20,2661,580,537 Page 2 of 2 General Fund General Government - Detail Various Row LabelsDetail Amount2026 Proposed Budget 10 - Recurring GG513100 - GenGov City Manager Activities 541005 - Professional Services-General City Manager directed for professional service 210,250 related tasks or to assist City Depts with line-item 541005 - Professional Services-General Total210,250210,250 GG513100 - GenGov City Manager Activities Total210,250210,250 GG514200 - GenGov Financial Services 541001 - Accounting And Auditing Annual audit by State Auditor & assistance with 140,000 technical issues. 541001 - Accounting And Auditing Total140,000140,000 GG514200 - GenGov Financial Services Total140,000140,000 GG514900 - GenGov Voter Registration 546068 - Voter Registration Per capita allocation by Spokane County100,000 546068 - Voter Registration Total100,000100,000 GG514900 - GenGov Voter Registration Total100,000100,000 GG518100 - GenGov Personnel Services 542001 - Postage200 GG518100 - GenGov Personnel Services Total200 GG518300 - GenGov Facilities Maintenance 531000 - Miscellaneous Supplies500 531010 - Vehicle Supplies600 GG518300 - GenGov Facilities Maintenance Total1,100 GG518800 - GenGov IT Services 545005 - Computer Leases Dell Computer Leases85,000 545005 - Computer Leases Total85,00085,000 GG518800 - GenGov IT Services Total85,00085,000 Page 1 of 6 General Fund General Government - Detail Various Row LabelsDetail Amount2026 Proposed Budget GG518850 - GenGov Gen IT Services 535001 - Small Tools & Minor Equipment IT accessories, HP Plotter Ink, Miscellaneous tools, 7,000 phone cases, UPS Batteries, patch cables, mount 535001 - Small Tools & Minor Equipment Total7,0007,000 535008 - Security Hardware Security camera (repair/replace)2,000 535008 - Security Hardware Total2,0002,000 535009 - Network Hardware network switch hardware4,000 535009 - Network Hardware Total4,0004,000 535011 - Desktop Hardware A/V equipment2,000 Battery Backup (UPS) replacements3,000 Desktop scanner replacement2,000 Mobile device replacement (iphone/ipad)3,000 PC/Conf room display replacements4,500 Phone handsets add/replace4,000 Test/Dev equipment3,000 535011 - Desktop Hardware Total21,50021,500 535014 - Non Capital Server Hardware Server disk drive replacements1,500 Server internal parts (other)1,500 Server memory upgrade/replacement2,000 535014 - Non Capital Server Hardware Total5,0005,000 541032 - Contracted IT Support A/V Maintenance5,000 Council broadcast production support (Twisted Pair)1,000 Custom Tyler (EERP/HRM) support500 Electrical work2,000 Network project support3,000 Outsource Project Temporary Labor5,000 Phone system support/changes1,000 Security systems maintenance1,500 Spokane County IS Admin Support1,000 541032 - Contracted IT Support Total20,00020,000 548031 - Desktop SW Subscript/Maint Helpdesk Software (N-Able)3,000 MS Office Licensing - M365 Subs w/ Email52,000 Zoom Licensing (16 + 2 Webinar)6,000 Page 2 of 6 General Fund General Government - Detail Various Row LabelsDetail Amount2026 Proposed Budget 548031 - Desktop SW Subscript/Maint Total61,00061,000 548032 - Hosted Software as a Service Enterprise EERP SaaS - Finance, HRM, Payroll200,000 Mobile Text Archiving - Smarsh/Telemessage4,500 Pagefreezer Social Media Archiving4,000 PrinterLogic Managed Print Services3,000 QAlert - Citizen Engagement Software35,000 Service Desk and Remote Management Software - 7,500 NAble Webpreserver Archiving for NextDoor3,900 548032 - Hosted Software as a Service Total257,900257,900 548033 - Server HW Subscript/Maint CH - Nimble SAN Support - Park Place 9,000 Technologies CP - Nimble SAN Support - Park Place 9,000 Technologies 548033 - Server HW Subscript/Maint Total18,00018,000 548034 - Server SW Subscript/Maint Inventory and Deploy Software - PDQ4,400 JOAN Room Management - Visionect200 LaserFiche Support - Cities Digital17,000 MS CoreCALBridge O365 (130 Licenses) - SHI3,500 MS Server Datacenter OS Licensing - SHI1,700 MS Server Standard OS Licensing - SHI800 MS SQL Server Licensing - SHI3,000 Rubrik Backup Solution Licensing - Datec61,000 vmWare production support subscription - Datec22,000 548034 - Server SW Subscript/Maint Total113,600113,600 548035 - Network HW Subscript/Maint APC Support plan for Symetra (City Hall UPS)2,500 Extreme Networks switch maintenance5,000 Juniper Switch Maintenance/Support - Datec18,200 Vertiv UPS Support (CenterPlace UPS)2,500 Watchguard Support Renewal - Terrace View Pool300 548035 - Network HW Subscript/Maint Total28,50028,500 548036 - Network SW Subscript/Maint Cradlepoint Modem Management - Terrace View 400 Pool Network Monitoring and Management software20,000 Server room temperature monitoring - AvTech200 548036 - Network SW Subscript/Maint Total20,60020,600 Page 3 of 6 General Fund General Government - Detail Various Row LabelsDetail Amount2026 Proposed Budget 548037 - Security HW Subscript/Maint Firewall HW Support19,800 Security Sensor Subscription - AW5,000 548037 - Security HW Subscript/Maint Total24,80024,800 548038 - Security SW Subscript/Maint Azure AD Conditional Access Licensing P11,500 Barracuda Essentials Security Service9,200 DUO Multi-Factor Authentication Software 4,500 Subscription Dynamic DNS Service200 End User Phishing Training3,200 Keeper Password Manager6,600 Lynx Standard Server Support3,000 Security Services Subscription - AW60,000 SSL Certificates2,000 548038 - Security SW Subscript/Maint Total90,20090,200 GG518850 - GenGov Gen IT Services Total674,100674,100 GG518900 - GenGov Oth Central Services 540001 - Merchant Charges (Bank Fees)1,000 542002 - Telephone Service Analog Voice Services - Comcast2,400 City Hall Hosted Voice Service (SIP Trunks) - 9,000 Intermax Fax Lines (4) - Intermax1,200 542002 - Telephone Service Total12,60012,600 542003 - Cell Phone Service Loaner MiFi - Verizon2,000 542003 - Cell Phone Service Total2,0002,000 542008 - Internet Service CH Failover Internet - Comcast3,000 CH Internet - Zayo8,400 542008 - Internet Service Total11,40011,400 542010 - Network Infrastructure Access Dark Fiber (CH to CP, CH to Precinct, CH to County)6,600 542010 - Network Infrastructure Access Total6,6006,600 542011 - Network Inf Access-SCRAPS Pass thru for County Dark Fiber SCRAPS - Zayo1,400 542011 - Network Inf Access-SCRAPS Total1,4001,400 Page 4 of 6 General Fund General Government - Detail Various Row LabelsDetail Amount2026 Proposed Budget 544003 - Taxes and Assessments Aging & Long-Term Care of Eastern Washington12,000 Stormwater Assessments for general City property.6,800 544003 - Taxes and Assessments Total18,80018,800 545003 - Equipment Rental Postage meter rental costs4,000 545003 - Equipment Rental Total4,0004,000 545007 - Interfund Vehicle Lease Future replacement of City pool vehicle.3,300 545007 - Interfund Vehicle Lease Total3,3003,300 549006 - Miscellaneous Services Bike helmets for SCOPE program.3,000 Miscellaneous services such as document shredding 2,000 charges. 549006 - Miscellaneous Services Total5,0005,000 GG518900 - GenGov Oth Central Services Total65,10066,100 GG519000 - GenGov Risk Management 531001 - Office Supplies/Equipment Kitchen supplies, calendar, copy paper, letterhead, 1,000 toner, etc. 531001 - Office Supplies/Equipment Total1,0001,000 GG519000 - GenGov Risk Management Total1,0001,000 GG553700 - GenGov Pollution Control 546058 - Spokane County Air Poll Auth Spokane Regional Clean Air Agency dues.237,200 546058 - Spokane County Air Poll Auth Total237,200237,200 GG553700 - GenGov Pollution Control Total237,200237,200 GG566000 - GenGov Chem Dependancy Svcs 541033 - Liquor Excise Tax15,000 541034 - Liquor Profits16,500 GG566000 - GenGov Chem Dependancy Svcs Total31,500 GG592180 - Gen Gov DebtSvcCost-GG 582001 - Debt Service - Other700 Page 5 of 6 General Fund General Government - Detail Various Row LabelsDetail Amount2026 Proposed Budget GG592180 - Gen Gov DebtSvcCost-GG Total700 GG594180 - GenGov Capital-GenGov 564011 - Capital Computer Hardware Hardware Contingency15,000 564011 - Capital Computer Hardware Total15,00015,000 GG594180 - GenGov Capital-GenGov Total15,00015,000 GG597000 - Gen Gov Transfer Out 500204 - IF Transfer to 204 Transfer for City Hall bond payment.398,750 500204 - IF Transfer to 204 Total398,750398,750 500501 - IF Transfer to 501 Transfer for reserve for replacement of IT capital 92,500 equipment. 500501 - IF Transfer to 501 Total92,50092,500 500502 - IF Transfer to 502 Transfer for City insurance premium.950,000 500502 - IF Transfer to 502 Total950,000950,000 GG597000 - Gen Gov Transfer Out Total1,441,2501,441,250 10 - Recurring Total2,968,9003,003,400 99 - Non-recurring GG594189 - GenGov Capital-GenGovNR 564000 - Capital IT Equipment Copier Replacement - Qty 2 every year, cycling 20,000 every 7 Physical Server Replacement10,000 Software Contingency10,000 564000 - Capital IT Equipment Total40,00040,000 GG594189 - GenGov Capital-GenGovNR Total40,00040,000 99 - Non-recurring Total40,00040,000 Grand Total3,008,9003,043,400 Page 6 of 6 BudgetBudgetfrom 2025 Total budget increase = 7.62% Combined nonpayroll increase = 0.00% 273205316506500 5,2785,5095,15313,00013,0000 390,153380,822358,961432,003465,96933,966 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\17000 Information Technology\\IT budget worksheets 2026 Division es g gy Total Information Technology395,704386,536364,145445,653479,61933,966 roll Taxes/Benefits y lies es/Pa g pp General FundInformation TechnoloWa IT518800 510000Wages281,883276,232262,333301,560328,56027,000IT518800 520001FICA/401A16,99516,60615,69118,69720,3711,674IT518800 520002Medicare3,9913,9023,6804,3734 ,764391IT518800 520003L&I6216747031,5601,5600IT518800 520004PERS29,02527,54724,42027,98528,765780IT518800 520005Med Ins53,29150,66547,77873,13676,8283,692IT518800 520006Life Ins2,1442,0932,0522,3042, 510206IT518800 520008HRA1,7502,5001,7501,7501,7500IT518800 520009WA State PFML453602555638861223 Su IT518800 531001Office & Operating Supplies270205313003000IT518800 532001Fuel30050500IT518800 535001Small Tools & Minor Equipment0003003000 Other Services & Char IT518800 542001Postage17151692002000IT518800 542003Cell Phones1,4951,5021,9403,0003,0000IT518800 543001Travel/Mileage1,1332,9651,7 382,5002,5000IT518800 548002Copier Maintenance8465402002000IT518800 548031Software Licenses and Maint.10101421001000IT518800 549002Memberships75752251,0001,0000IT518800 549004Registrations2,372888900 6,0006,0000 General Fund Information Technology - Detail IT518800 Row LabelsDetail Amount2026 Proposed Budget IT518800 - IT IT Services 510000 - Salaries & Wages328,560 520001 - FICA/401A20,371 520002 - Medicare4,764 520003 - L&I1,560 520004 - PERS28,765 520005 - Med Ins76,828 520006 - Life Ins2,510 520008 - HRA1,750 520009 - WA State PFML861 531001 - Office Supplies/Equipment300 532001 - Vehicle Fuel50 535001 - Small Tools & Minor Equipment300 542001 - Postage200 542003 - Cell Phone Service Cell phones and hotspot for after hours support3,000 542003 - Cell Phone Service Total3,0003,000 543001 - Employee Travel Expenses ACCIS conference travel2,200 Misc mileage (parts pickup, etc)300 543001 - Employee Travel Expenses Total2,5002,500 548002 - Co pier Service200 548031 - Desktop SW Subscript/Maint100 549002 - Memberships ACCIS membership1,000 549002 - Memberships Total1,0001,000 549004 - Registrations & Training ACCIS/MS-ISAC conferences6,000 549004 - Registrations & Training Total6,0006,000 IT518800 - IT IT Services Total12,500479,619 BudgetBudgetfrom 2025 0000 Total budget increase =4.66% Nonpayroll budget increase =15.75% 1,0372,2241,9151,7002,200500 36,16661,01688,11427,44031,5304,090 307,004323,305342,365373,140387,31614,176 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\19000 Human Resources\\HR budget worksheets 2026 es g Total Human Resources 344,208386,544432,394402,280421,04618,766 roll Taxes/Benefits y lies es/Pa g pp General FundHuman Resources DivisionWa HR518100 510000Wages223,518239,565250,023269,537279,4929,955HR518100 520001FICA/401A13,02414,09614,52015,39916,112713HR518100 520002Medicare3,1753,4093,5303,908 4,053145HR518100 520003L&I4454225091,0401,0400HR518100 520004PERS22,82922,55423,26625,01324,470(543)HR518100 520005Med Ins40,50039,54046,66954,16757,8333,666HR518100 520006Life Ins1,6701,7161,8982,05 12,13584HR518100 520008HRA1,5001,5001,5001,5001,5000HR518100 520009WA State PFML343505451525681156 Su HR518100 531001Office & Operating Supplies4971,3851,4741,0001,500500HR518100 532001Fuel100HR51810 0 535013Employee Health & Wellness Supplies5308394427007000 Other Services & Char HR515410 541004Legal18,1231,62950,5713,0004,0001,000HR518100 541005Professional Services8,67625,12520,3758,4008,68028 0HR518100 541017Advertising3,28720,2393,9572,0003,5001,500HR518100 542001Postage434411400(40)HR518100 543001Travel/Mileage9921,4041,3191,5001,5000HR518100 548002Copier Maintenance7367266371000(100)HR 518100 548031Software Licenses & Maintenance0187404000HR518100 549002Memberships838462200900850(50)HR518100 549004Registrations9152,3594551,0002,5001,500HR518100 549010Employee Education Reimbursement2,2408,00010,00010,00010,0000HR518100 549050Employee Health & Wellness3188411845005000 General Fund Human Resources - Detail HR518100 Row LabelsDetail Amount2026 Proposed Budget HR515410 - HumRes External Legal Advice 541004 - Contract Attorney Services4,000 HR515410 - HumRes External Legal Advice Total4,000 HR518100 - HumRes Personnel Services 510000 - Salaries & Wages279,492 520001 - FICA/401A16,112 520002 - Medicare4,053 520003 - L&I1,040 520004 - PERS24,470 520005 - Med Ins57,833 520006 - Life Ins2,135 520008 - HRA1,500 520009 - WA State PFML681 531001 - Office Supplies/Equipment1,500 535013 - Emp Health & Wellness Supplies700 541005 - Professional Services-General Employee Health Reimbursement Account monthly 4,800 administrative fee. Employee Pre-employment physical exams2,400 Perspective employee criminal history checks1,480 541005 - Professional Services-General Total8,6808,680 541017 - Advertising3,500 543001 - Employee Travel Expenses Travel cost for HR Director to attend the Labor 750 Relations Institute annual training Travel for HR Tech to attend required Wellness 750 Summit. 543001 - Employee Travel Expenses Total1,5001,500 549002 - Memberships850 Page 1 of 2 General Fund Human Resources - Detail HR518100 Row LabelsDetail Amount2026 Proposed Budget 549004 - Registrations & Training2,500 549010 - Education Reimbursement10,000 549050 - Emp Health/Welln Events - Serv500 HR518100 - HumRes Personnel Services Total10,180417,046 Grand Total10,180421,046 Page 2 of 2 Page 1 of 3 BudgetBudgetfrom 2025 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease 1,948,1901,720,7201,715,1382,131,0001,981,634(149,366) P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\41000 Engineering\\Engineering budget worksheet 2026 roll Taxes/Benefits g y es/Pa ineerin g g General FundPublic WorksEnWa EG543100 510000Wages862,102816,489912,532887,736883,915(3,821)EG543100 510900Overtime8341,0911,263000EG543100 520001FICA/401A51,23748,40854,90355,04052,567(2,473)EG543100 520002Medicare12,22311,57112,93912,87112,817(54)EG543100 520003L&I7,1956,2597,06113,02110,608(2,413)EG543100 520004PERS88,78680,76881,66582,38277,387(4,995)EG543100 520005Med Ins149,310143,043164,03 4160,990190,89329,903EG543100 520006Life Ins6,8366,3776,9526,7796,749(30)EG543100 520008HRA10,08111,20312,1654,5934,893300EG543100 520009WA State PFML2,4313,6683,8281,8762,221345EG543100 520901FICA/401A OT506676000EG543100 520902Medicare OT121618000EG543100 520903L&I OT121517000EG543100 520904PERS OT85111120000EG543100 511000Intern - Wages0008,7399,000261EG543100 521001FICA/401A Temp/Seasonal00054255816EG543100 521002Medicare Temp/Seasonal0001271314EG543100 521003L&I Temp/Seasonal0001,8701,700(170)EG543100 521009WA State PFML Temp/Seasonal00018246EG558500 510000Wages525,204 407,589312,705629,847505,333(124,514)EG558500 510900Overtime23,46726,77825,80525,00037,50012,500EG558500 520001FICA/401A31,60324,73018,61742,16231,331(10,831)EG558500 520002Medicare7,4355,8424,3999,6 417,327(2,314)EG558500 520003L&I6,7935,0374,22813,2669,360(3,906)EG558500 520004PERS54,06940,72929,21862,89144,242(18,649)EG558500 520005Med Ins94,76569,10352,680102,00285,636(16,366)EG558500 520006Life Ins3,9583,0612,3675,0123,855(1,157)EG558500 520008HRA4,1502,7002,0132,9832,263(720)EG558500 520009WA State PFML1,0291,0287991,6121,324(288)EG558500 520901FICA/401A OT1,4261,6291,575000EG5 58500 520902Medicare OT336384371000EG558500 520903L&I OT350387381000EG558500 520904PERS OT2,4102,6382,406000 Page 2 of 3 BudgetBudgetfrom 2025 000000000000 23,72736,15323,53643,45042,450(1,000) 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\41000 Engineering\\Engineering budget worksheet 2026 es g g lies ineerin gpp General FundPublic WorksEnSu EG543100 531001Office Supplies6,0255,2924,03410,00010,0000EG543100 531006Safety Equipment6011,6911,2225001,5001,000EG543100 531008Repair & Maintenance Supplies26870359250 05000EG543100 531010Vehicle Maintenance Supplies1,5645,3832,3873,0003,0000EG543100 532001Fuel4,3428,3056,7568,5008,5000EG543100 535001Small Tools & Minor Equipment1,5315,1829662,0002,0000EG543100 535011Non Capital PC software/Hardware0001,3501,3500EG558500 531001Office Supplies1,3539468612,1003,1001,000EG558500 531006Safety Equipment00775005000EG558500 531008Repair & Maintenance Supplies4854524165005000EG558500 531010Vehicle Maintenance Supplies1,1251,4644111,5002,000500EG558500 532001Fuel6,2446,4255,56411,5009,000(2,500)EG558500 535001Small Tools & Minor Equipment188311252 1,500500(1,000)Other Services & Char EG543100 541003ESRI ARC/GIS5,43115,76321,88618,00021,6603,660EG543100 541005Professional Services28,618135,435187,142115,000115,0000EG543100 541017Advertising3252 ,5261725,0005,0000EG543100 542001Postage3516174705005000EG543100 542003Cell Phones5,9257,3027,0507,2117,316105EG543100 543001Travel/Mileage2,3451,9781895,5005,5000EG543100 545007Interfund Vehicle Lease6,00011,60014,45015,70015,7000EG543100 548001Equipment Repair & Maintenance8855,1383005005000EG543100 548002Copier Maintenance4,2754,1314,2125,2805,2800EG543100 548003Vehicle Service002,1542,0002,0000EG543100 548031Software Licenses & Maintenance19,29423,03628,33633,59234,8221,230EG543100 548034Server Software Licenses & Maintenance0403129000EG543100 549002Memberships / Professional Licenses1,4541,3111,2951,8861,796(90)EG543100 549003Printing & Binding1,8901,6361,3061,3651,470105EG543100 549004Registrations5,3014,4525,0866,0256,525500EG543100 549005Filing & Recording Fees00EG543100 549006Miscellaneous Services9160EG543100 549018Vehicle License & Registration62032000EG543100 549025Professional Licenses23223287000EG558500 541003ESRI ARC/GIS3,69311,8211 6,41413,50016,2452,745EG558500 541005Professional Services37,71934,22732,562115,00070,000(45,000)EG558500 541017Advertising2390EG558500 541024Inland Empire Utility - 8110005,2505,500250EG558500 542001Postage313061001000EG558500 542003Cell Phones2,2072,1202,0383,3963,154(242)EG558500 543001Travel/Mileage1281595241,5001,5000EG558500 545007Interfund Vehicle Lease3,00011,0005,0008,5008,5000 Page 3 of 3 BudgetBudgetfrom 2025 000000000000 136,499287,183342,721385,249346,749(38,500) 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\41000 Engineering\\Engineering budget worksheet 2026 Total Engineering2,108,4162,044,0562,081,3952,559,6992,370,833(188,866) g EG543100= General EngineeringTotal budget increase = (7.38%)EG558500= Development EngineeringCombined nonpayroll increase = (9.21%) ineerin g General FundPublic WorksEn EG558500 548001Equipment Repair & Maintenance9741,2551185005000EG558500 548002Copier Maintenance1,4251,3771,4041,3201,3200EG558500 548003Vehicle Service003951,5001,5000EG55 8500 548031Software Licenses & Maintenance1,7178,1677,73511,85811,690(168)EG558500 548034Server Software Licenses & Maintenance013437000EG558500 549001Subscriptions0249249000EG558500 549002Memberships / Professional Licenses7994597861,371976(395)EG558500 549003Printing & Binding1305913170700EG558500 549004Registrations1,0172951,0273,8252,625(1,200)EG558500 549005Filing & Recording Fees00EG558500 549006Miscellaneous Services0272EG558500 549025Professional Licenses1160 General Fund Engineering - Detail EG543100/EG558500 Row LabelsDetail Amount2026 Proposed Budget EG543100 - Eng Street OH Management 510000 - Salaries & Wages883,915 511000 - Temporary/Seasonal Wages9,000 520001 - FICA/401A52,567 520002 - Medicare12,817 520003 - L&I10,608 520004 - PERS77,387 520005 - Med Ins190,893 520006 - Life Ins6,749 520008 - HRA4,893 520009 - WA State PFML2,221 521001 - FICA/401A Temp/Seasonal558 521002 - Medicare Temp/Seasonal131 521003 - L&I Temp/Seasonal1,700 521009 - WA State PFML Temp/Seasonal24 531001 - Office Supplies/Equipment Office chair replacement2,000.00 Office Supplies / Equipment8,000.00 531001 - Office Supplies/Equipment Total10,000.0010,000 531006 - Safety Supplies Safety Equipment1,500.00 531006 - Safety Supplies Total1,500.001,500 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies500.00 531008 - Repair & Maintenance Supplies Total500.00500 531010 - Vehicle Supplies Vehicle Maintenance Supplies3,000.00 531010 - Vehicle Supplies Total3,000.003,000 532001 - Vehicle Fuel Fuel8,500.00 Page 1 of 6 General Fund Engineering - Detail EG543100/EG558500 Row LabelsDetail Amount2026 Proposed Budget 532001 - Vehicle Fuel Total8,500.008,500 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment2,000.00 535001 - Small Tools & Minor Equipment Total2,000.002,000 535011 - Desktop Hardware Non Capital PC Software/Hardware1,350.00 535011 - Desktop Hardware Total1,350.001,350 541003 - GIS Services Arc GIS Use $90,300 for the split (2026 - 2028)18,060.00 Pictometry Use $18,000 for the split3,600.00 541003 - GIS Services Total21,660.0021,660 541005 - Professional Services-General Grant application Professional Support35,000.00 Pre-design work / Project not assigned30,000.00 Special Projects50,000.00 541005 - Professional Services-General Total115,000.00115,000 541017 - Advertising Federal A/E Roster2,000.00 Non project items, job ads (Indeed È)3,000.00 541017 - Advertising Total5,000.005,000 542001 - Postage Postage500.00 542001 - Postage Total500.00500 542003 - Cell Phone Service Laptop (2)1,010.00 Laptop (3.5)1,768.00 Msg Archiving $100/pp x (7.5)750.00 Phones (3.5)1,768.00 Phones (4)-Avg price $42.10/mo, $505/yr2,020.00 542003 - Cell Phone Service Total7,316.007,316 543001 - Employee Travel Expenses Travel/Mileage5,500.00 543001 - Employee Travel Expenses Total5,500.005,500 545007 - Interfund Vehicle Lease Interfund Vehicle Lease15,700.00 545007 - Interfund Vehicle Lease Total15,700.0015,700 548001 - Repair & Maintenance Services Equipment Repair & Maintenance500.00 Page 2 of 6 General Fund Engineering - Detail EG543100/EG558500 Row LabelsDetail Amount2026 Proposed Budget 548001 - Repair & Maintenance Services Total500.00500 548002 - Copier Service Copier4,800.00 Plotter repair480.00 548002 - Copier Service Total5,280.005,280 548003 - Vehicle Service - Rep & Maint Vehicle Service - Repair & Maint2,000.00 548003 - Vehicle Service - Rep & Maint Total2,000.002,000 548031 - Desktop SW Subscript/Maint Adobe Acrobat Pro (1) @ $225/ea550.00 AutoCAD (DLT Solutions)10,369.00 AutoCAD (DLT Solutions) - Prices good to 2028 (any 8,820.00 add ons = AEC $3,900, C3d $3000) Blue Beam - (215) seats- 200yr4,300.00 Blue Beam - New seat ($400 seat, then $400/yr)400.00 Eagleweb Access - online search for county easements170.00 Equipment Watch5,175.00 New software seats3,500.00 Synchro plus SimTraffic $3,075 (50% Gen/50% Devl)1,538.00 548031 - Desktop SW Subscript/Maint Total34,822.0034,822 549002 - Memberships American Public Works Association (1 x $270)270.00 ASCE300.00 ITE $232 (50% Gen, 50% Devl)116.00 Professional Engineer ($120/ea)480.00 Various500.00 WTS130.00 549002 - Memberships Total1,796.001,796 549003 - Printing Services Printing & Binding1,470.00 549003 - Printing Services Total1,470.001,470 549004 - Registrations & Training BNSF525.00 Class Registration, Webinar fees & Training5,500.00 Flagging300.00 UPPR200.00 549004 - Registrations & Training Total6,525.006,525 EG543100 - Eng Street OH Management Total249,919.001,503,382 Page 3 of 6 General Fund Engineering - Detail EG543100/EG558500 Row LabelsDetail Amount2026 Proposed Budget EG558500 - Eng BldgPermits & Plan Reviews 510000 - Salaries & Wages505,333 510900 - Overtime37,500 520001 - FICA/401A31,331 520002 - Medicare7,327 520003 - L&I9,360 520004 - PERS44,242 520005 - Med Ins85,636 520006 - Life Ins3,855 520008 - HRA2,263 520009 - WA State PFML1,324 531001 - Office Supplies/Equipment Meeting supplies100.00 Office chair replacement1,000.00 Office Supplies2,000.00 531001 - Office Supplies/Equipment Total3,100.003,100 531006 - Safety Supplies Safety Equipment500.00 531006 - Safety Supplies Total500.00500 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies500.00 531008 - Repair & Maintenance Supplies Total500.00500 531010 - Vehicle Supplies Vehicle Maintenance Supplies2,000.00 531010 - Vehicle Supplies Total2,000.002,000 532001 - Vehicle Fuel FuelFor 3.0 vehicles9,000.00 532001 - Vehicle Fuel Total9,000.009,000 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment500.00 535001 - Small Tools & Minor Equipment Total500.00500 Page 4 of 6 General Fund Engineering - Detail EG543100/EG558500 Row LabelsDetail Amount2026 Proposed Budget 541003 - GIS Services Arc GIS Use $90,300 for the split (2026 - 2028)13,545.00 Pictometry Use $18,000 for the split2,700.00 541003 - GIS Services Total16,245.0016,245 541005 - Professional Services-General Inspection Contract30,000.00 Survey Contract (Zadlands)40,000.00 541005 - Professional Services-General Total70,000.0070,000 541024 - 811 Service Inland Empire Utility - 8115,500.00 541024 - 811 Service Total5,500.005,500 542001 - Postage Postage100.00 542001 - Postage Total100.00100 542003 - Cell Phone Service Cell Phones (1)Avg price $42.10/mo, $505/yr505.00 Laptop (1)505.00 Laptop (1.5)758.00 Msg Archiving $100/pp x (2.5)250.00 Phones (2.25)1,136.00 542003 - Cell Phone Service Total3,154.003,154 543001 - Employee Travel Expenses Travel/ Mileage1,500.00 543001 - Employee Travel Expenses Total1,500.001,500 545007 - Interfund Vehicle Lease Interfund Vehicle Lease8,500.00 545007 - Interfund Vehicle Lease Total8,500.008,500 548001 - Repair & Maintenance Services Equipment Repair & Maintenance500.00 548001 - Repair & Maintenance Services Total500.00500 548002 - Copier Service Copier1,200.00 Plotter repair120.00 548002 - Copier Service Total1,320.001,320 548003 - Vehicle Service - Rep & Maint Vehicle Service - Repair & Maint1,500.00 548003 - Vehicle Service - Rep & Maint Total1,500.001,500 Page 5 of 6 General Fund Engineering - Detail EG543100/EG558500 Row LabelsDetail Amount2026 Proposed Budget 548031 - Desktop SW Subscript/Maint Adobe Acrobat (3.25) @ $225/ea732.00 AutoCAD (DLT Solutions)420.00 SmartGov (Granicus)9,000.00 Synchro plus SimTraffic $3,075 (50% Gen/50% Devl)1,538.00 548031 - Desktop SW Subscript/Maint Total11,690.0011,690 549002 - Memberships American Society of Civil Engineers (ASCE)560.00 ITE $232 (50% Gen, 50% Devl)116.00 Professional Engineer ($120/ea)0.00 Various300.00 549002 - Memberships Total976.00976 549003 - Printing Services Printing & Binding70.00 549003 - Printing Services Total70.0070 549004 - Registrations & Training BNSF (3) @ $25150.00 Flagging100.00 Registrations2,375.00 549004 - Registrations & Training Total2,625.002,625 EG558500 - Eng BldgPermits & Plan Reviews Total139,280.00867,451 Grand Total389,199.002,370,833 Page 6 of 6 )))))))))))) 68 ( 416161631549128300 (((((( 8,8581,9766,3738,272 (((( 10,000 ( from 2025 t e g Bud t e g mendedProposedDecrease Bud Page 1 of 2 A 00000000000000005000100000009000 ctual A ctual A 02533602,0002,0000 931478137507500642901755005000 8,7049,41410,52011,38211,9505682,5002,2501,5001,5001,50007,1508,4006,6505,9005,6001,8913,6413,4707,0007,0000 57,43659,85461,12666,10665,55720,58530,79421,46444,45044,950500 ctual 20222023202420252026Increase/ A 1,557,1841,638,7641,674,8771,787,3151,779,043 P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\43000 Building\\Building budget worksheet 2026 s s Supplies9135904581,2001,2000 Supplies4,29911,3083,6167,0007,0000 gg tt AA Equipmen Equipmen yy es147,713160,859179,109183,576192,7449,168es958,7741,000,7101,021,2001,066,2271,057,369 gg AA Repair & Maintenance Supplies277177705005000Vehicle Maintenance Supplies1,6192,3836765,0005,0000 roll Taxes/Benefits y g lies es/Pa g pp General FundBuildinWa BD524600 510000WaBD524600 510900Overtime101779001,0001,000BD524600 520001FICA/401BD524600 520002Medicare2,0452,2132,4722,6622,795133BD524600 520003L&I2,4462,6833,0234,5764,160BD 524600 520004PERS15,10315,59116,65617,03616,875BD524600 520005Med Ins36,11644,31445,65951,70851,077BD524600 520006Life Ins1,1321,2271,3421,4031,47370BD524600 520008HRBD524600 520009WA State PFML238355378388505117BD524600 520901FICA/401A OT646BD524600 520902Medicare OT111BD524600 520903L&I OT113BD524600 520904PERS OT1180BD558500 510000WaBD558500 510900Overtime1791669420,00010,000B D558500 520001FICA/401BD558500 520002Medicare13,48414,05614,36115,46015,332BD558500 520003L&I10,08610,55511,07418,61616,640BD558500 520004PERS98,36498,58993,86198,94692,573BD558500 520005Med Ins186,765196,836195,939211,436221,0529,616BD558500 520006Life Ins7,2567,5687,7428,1398,071BD558500 520008HRBD558500 520009WA State PFML1,5382,1672,1552,2542,770516BD558500 520901FICA/401A OT1110BD558500 520902Medicare OT22BD558500 520903L&I OT10BD558500 520904PERS OT1817 Su BD524600 531001Office & OperatinBD524600 531006SafetBD524600 531008BD524600 531010BD524600 532001Fuel3,3313,762 3,1787,0007,500500BD558500 531001Office & OperatinBD558500 531006SafetBD558500 531008Repair & Maintenance SupplieBD558500 531010Vehicle Maintenance SupplieBD558500 532001Fuel7,5687,2707,98510,00010,0 000BD558500 535001Small Tools & Minor Equipment5309746633,5003,5000 ))) 500 ( 5,0008,000 (( from 2025 t e g 0.25%4.05% Bud t e g mendedProposedDecrease Bud Page 2 of 2 A 0000 Total budget increase = ctual A Combined nonpayroll increase = ctual A 0050605,0005,000002,43308,0008,000026992000 ctual 340,190200,223126,874293,720306,91013,190 20222023202420252026Increase/ A 1,917,9581,869,7801,823,2152,125,4852,130,9035,418 P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\43000 Building\\Building budget worksheet 2026 t ee istration019istration06262000 gg Fees00001,0001,000 Fees0000600600 gg e0002,0002,0000e257431,2815,0005,0000 gg g Services0015,418010,00010,000 e485487444700800100e3221454137007000 g gg & Recordin & Recordin istrations01004501,5001,5000gistrations1,0222,0904,5708,0008,0000g al Notices0001,000500al Notices041103003000 gg gg es g Total Building BD524600= Code EnforcementBD558500= Buildin g General FundBuildinOther Services & Char BD524600 541005Professional Services01022,580000BD524600 541018LeBD524600 542001PostaBD524600 542003Cell Phones1,7072,0601,9742,2202,360140BD524600 543001Travel/MileaBD524600 545007Interfund Vehicle Lease3,8008,5001,0001,0001,0000BD524600 548001Equipment Repair and Maintenance307906685,0000BD524600 548003Vehicle Repair and MaintenancBD524600 548031Software Licenses & Maintenance03,4633,4025,0005,500500BD524600 549002Memberships55007507500BD524600 549004ReBD524600 549005FilinBD524600 549008Code Enforcement Abatement219,39765,949891100,00 0100,0000BD524600 549018Vehicle License & ReBD558500 540001Credit Card & Bankcard Fees65,04767,56471,809100,000100,0000BD558500 541005Professional Services0005,0005,0000BD558500 541018LeBD558500 542001PostaBD558500 542003Cell Phones4,3574,4434,5255,1505,700550BD558500 543001Travel/MileaBD558500 545007Interfund Vehicle Lease11,50011,5009,00012,50012,5000BD558500 548001Equipment Repair & Maintenance601,0222038,0000BD558500 548002Copier Maintenance2,3002,0382,6933,5003,5000BD558500 548003Vehicle Repair and MaintenancBD558500 548031Software Licenses & Maintenance29,33827,7541 ,54425,00025,800800BD558500 548034Server Software Licenses & MainBD558500 549002Memberships7457126679009000BD558500 549003PrintinBD558500 549004ReBD558500 549005FilinBD558500 549006Miscellaneous Services002505005000BD558500 549018Vehicle License & Re General Fund Building - Detail BD524600/BD558500 2026 Proposed Row LabelsBudget Detail Amount BD524600 - Bldg Code Enforcement 510000 - Salaries & Wages192,744 510900 - Overtime 1,000 520001 - FICA/401A11,950 520002 - Medicare 2,795 520003 - L&I4,160 520004 - PERS 16,875 520005 - Med Ins51,077 520006 - Life Ins 1,473 520008 - HRA1,500 520009 - WA State PFML 505 531001 - Office Supplies/Equipment Materials For Door Hangers, Copy Paper, Business Cards, Name Plaques, Tools (Hammers, Posts, Ladder) 1,200 531001 - Office Supplies/Equipment Total 1,2001,200 531006 - Safety Supplies Safety Vests, Hard Hats, Safety Glasses, Breathing Equipment, Clothing, Boots, PPE for Abatements 2,000 531006 - Safety Supplies Total2,0002,000 531008 - Repair & Maintenance Supplies Non-Vehicle Repairs & Maintenance 500 531008 - Repair & Maintenance Supplies Total500500 531010 - Vehicle Supplies 2 CE Vehicles - INTERNAL Repair Work 5,000 531010 - Vehicle Supplies Total5,0005,000 532001 - Vehicle Fuel 2 Code Enforcement Vehicles - Fuel 7,500 532001 - Vehicle Fuel Total7,5007,500 541018 - Legal Notices Legal Notices 500 541018 - Legal Notices Total500500 Page 1 of 5 General Fund Building - Detail BD524600/BD558500 2026 Proposed Row LabelsBudget Detail Amount 542001 - Postage Postage800 542001 - Postage Total 800800 542003 - Cell Phone Service 2 CE Cell PhonesApprox $45/mth - $1080/yr1,080 r 2 CE iPadsApprox $45/mth - $1080/y1,080 Message Archiving $100 /pp x 2 200 542003 - Cell Phone Service Total 2,3602,360 543001 - Employee Travel Expenses Parking & Mileage for various Code Enforcement training and conferences. 2,000 543001 - Employee Travel Expenses Total2,0002,000 545007 - Interfund Vehicle Lease 1,000 t 548003 - Vehicle Service - Rep & Main Repairs To CE Vehicles To Be Done At An OUTSIDE facility 5,000 548003 - Vehicle Service - Rep & Maint Total 5,0005,000 548031 - Desktop SW Subscript/Maint Smartgov Licensing, Adobe Pro $205/pp 4,500 Software Licenses & Maintenance 1,000 548031 - Desktop SW Subscript/Maint Total5,5005,500 549002 - Memberships Memberships 750 549002 - Memberships Total750750 549004 - Registrations & Training Registrations 1,500 549004 - Registrations & Training Total1,5001,500 549005 - Filing & Recording Fees Filing & Recording Fees 1,000 549005 - Filing & Recording Fees Total1,0001,000 549008 - Code Enforcement Abatement Svc Code Enforcement Abatement 100,000 549008 - Code Enforcement Abatement Svc Total100,000100,000 BD524600 - Bldg Code Enforcement Total 135,610420,689 BD558500 - Bldg Permits & Plan Review 510000 - Salaries & Wages 1,057,369 510900 - Overtime 10,000 Page 2 of 5 General Fund Building - Detail BD524600/BD558500 2026 Proposed Row LabelsBudget Detail Amount 520001 - FICA/401A 65,557 520002 - Medicare 15,332 520003 - L&I16,640 520004 - PERS 92,573 520005 - Med Ins221,052 520006 - Life Ins 8,071 520008 - HRA5,600 520009 - WA State PFML 2,770 531001 - Office Supplies/Equipment Copy Paper, Envelopes, Business Cards, Name Plates, Minor Office Equipment, Brochures, Inspection Ta 7,000 531001 - Office Supplies/Equipment Total 7,0007,000 531006 - Safety Supplies Safety Equipment 750 531006 - Safety Supplies Total 750750 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies 500 531008 - Repair & Maintenance Supplies Total 500500 531010 - Vehicle Supplies (4) Building Inspector Vehicles - INTERNAL Repairs By City Staff 7,000 531010 - Vehicle Supplies Total7,0007,000 532001 - Vehicle Fuel (4) Building Inspector Vehicles $2,500 per vehicle/per year - Fuel10,000 532001 - Vehicle Fuel Total 10,00010,000 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment3,500 535001 - Small Tools & Minor Equipment Total 3,5003,500 540001 - Merchant Charges (Bank Fees) Credit card fees charged by banks100,000 540001 - Merchant Charges (Bank Fees) Total 100,000100,000 Page 3 of 5 General Fund Building - Detail BD524600/BD558500 2026 Proposed Row LabelsBudget Detail Amount 541005 - Professional Services-General Professional Services5,000 541005 - Professional Services-General Total 5,0005,000 541018 - Legal Notices Legal Notices300 541018 - Legal Notices Total 300300 542001 - Postage Postage700 542001 - Postage Total 700700 542003 - Cell Phone Service (3) Building Inspectors - Message Archiving $100/yr per person300 (3) Cell Phones - Building Inspectors$45/mth - $1620/yr 1,620 (3) HP Laptops - Building Officials/CD Coordinator$45/mth - $1620/yr1,620 (4) Ipads - Building Inspectors/Officials$45/mth - $2160/yr 2,160 542003 - Cell Phone Service Total 5,7005,700 543001 - Employee Travel Expenses Travel/Mileage 5,000 543001 - Employee Travel Expenses Total 5,0005,000 545007 - Interfund Vehicle Lease 12,500 548002 - Copier Service Copier Maintenance3,500 548002 - Copier Service Total 3,5003,500 548003 - Vehicle Service - Rep & Maint Repairs To Inspector & Pool Vehicles Taken To An OUTSIDE Repair Facility 8,000 548003 - Vehicle Service - Rep & Maint Total 8,0008,000 548031 - Desktop SW Subscript/Maint Adobe Software Licenses 3,300 Blue Beam Software Licenses 1,500 SmartGov (Granicus) 21,000 548031 - Desktop SW Subscript/Maint Total25,80025,800 549002 - Memberships Memberships 900 549002 - Memberships Total900900 Page 4 of 5 General Fund Building - Detail BD524600/BD558500 2026 Proposed Row LabelsBudget Detail Amount 549003 - Printing Services Code Book Printing for 10 employees due to new code updates. 10,000 549003 - Printing Services Total 10,00010,000 549004 - Registrations & Training Registrations8,000 549004 - Registrations & Training Total 8,0008,000 549005 - Filing & Recording Fees Filing & Recording Fees600 549005 - Filing & Recording Fees Total 600600 549006 - Miscellaneous Services Miscellaneous Services500 549006 - Miscellaneous Services Total 500500 BD558500 - Bldg Permits & Plan Review Total202,7501,710,214 Grand Total 338,3602,130,903 Page 5 of 5 General Fund Planning - Detail PL558600 2026 Proposed Budget Row LabelsDetail Amount PL558600 - Planning CP/ED Planning 510000 - Salaries & Wages600,216 520001 - FICA/401A37,213 520002 - Medicare8,703 520003 - L&I3,120 520004 - PERS52,549 520005 - Med Ins136,865 520006 - Life Ins4,586 520008 - HRA3,100 520009 - WA State PFML1,573 531001 - Office Supplies/Equipment Office Supplies4,300 531001 - Office Supplies/Equipment Total4,3004,300 541003 - GIS Services ESRI/ARC GIS23,000 Pictomerty Tiles4,250 541003 - GIS Services Total27,25027,250 541005 - Professional Services-General Planning related studies50,000 541005 - Professional Services-General Total50,00050,000 541017 - Advertising Advertising1,000 541017 - Advertising Total1,0001,000 541018 - Legal Notices Legal Notice25,000 541018 - Legal Notices Total25,00025,000 541054 - Hearing Examiner Services Hearing Examiner Interlocal Agreement40,000 541054 - Hearing Examiner Services Total40,00040,000 542001 - Postage Postage2,000 542001 - Postage Total2,0002,000 Page 1 of 2 General Fund Planning - Detail PL558600 2026 Proposed Budget Row LabelsDetail Amount 543001 - Employee Travel Expenses Employee Travel Reimbursement5,000 543001 - Employee Travel Expenses Total5,0005,000 548002 - Copier Service Copier Services1,740 548002 - Copier Service Total1,7401,740 t 548034 - Server SW Subscript/Main SmartGov (Granicus)11,000 Software licenses and maintenance3,575 548034 - Server SW Subscript/Maint Total14,57514,575 549001 - Subscription Services Subscriptions1,230 549001 - Subscription Services Total1,2301,230 549002 - Memberships Memberships3,855 549002 - Memberships Total3,8553,855 549003 - Printing Services Printing Services1,000 549003 - Printing Services Total1,0001,000 549004 - Registrations & Training Registration and Training4,000 549004 - Registrations & Training Total4,0004,000 549005 - Filing & Recording Fees Filing and recording fees35,000 549005 - Filing & Recording Fees Total35,00035,000 549006 - Miscellaneous Services Misc items500 549006 - Miscellaneous Services Total500500 PL558600 - Planning CP/ED Planning Total216,4501,064,375 PL558699 - Planning NR 541005 - Professional Services-General Comprehensive Plan Update425,000 541005 - Professional Services-General Total425,000425,000 PL558699 - Planning NR Total425,000425,000 Grand Total641,4501,489,375 Page 2 of 2 heet 2026 from 2025 t e g Bud t e g mendedProposedDecrease Bud A et increase = 5.71% roll increase = 0.00% g y 000000000000000000000000 Total bud ctual A Combined nonpa ctual A 0165,195 3,0782,8282,8282,8283,2284002,5511,2873,3545,4005,40002,5691,2873,3545,4005,4000 31,23430,29132,93635,14836,8981,75043,5550 ctual 712,814683,308731,476800,090871,58171,491128,476174,681105,482000316,323413,127291,238446,790446,7900 20222023202420252026Increase/ A 1,031,7061,097,7221,026,0671,252,2801,323,77171,491 t (No longer here) P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\46000 Economic Development\\Economic Development budget works e2,2691,6541,5563,3003,3000 es8717,604017,46417,976512 g g A e10,577382551,5001,5000 g es519,765502,380546,970583,592624,79841,206 istrations2,6023,8424,5456,0006,0000 Economic Developmen al Notices2,4978391,6723,0003,0000 g A g y g es g Public Information Total Recurring ExpendituresTotal Economic Development1,042,1521,262,9171,026,0671,252,2801,323,77171,491 ment p items g roll Taxes/Benefits y lies es/Pa g pp General FundEconomic DeveloWa ED558700 510000WaED558700 511000Intern - WaED558700 520001FICA/401ED558700 520002Medicare7,3467,1287,7518,4629,060598ED558700 520003L&I1,2061,1221,2242,4802,4800ED558700 520004PERS52,77049,88850,88354,15754,701544ED558700 520005Med Ins91,75176,47483,61288,737114,49425,757ED558700 520006Life Ins3,8823,8404,1174,4504,764314ED558700 520008HRED558700 520009WA State PFML8361,0951,1561,1991,559360ED558700 521001FICA/401A Temp/Seasonal5447101,0831,11532ED558700 521002Medicare Temp/Seasonal1311002532618ED558700 521003L&I Temp/Seasonal76002002000ED558700 521009WA State PFML Temp/Seasonal1170374710 Su ED558700 531001Office Supplies/EquipmentED558700 532001Fuel180 Other Services & Char ED558700 541003ESRI / ARC GIS616024,01025,00025,0000ED558700 541005Professional Services35,600124,43963,737305,000305,0000ED558700 541009Contracted Economic Development79,00079,00075,52579,00079,0000ED558700 541017CitED558700 541018LeED558700 542001PostaED558700 542003Cell Phones1,4641,013822,0002,0000ED558700 543001Travel/MileaED558700 548001Repair & Maintenace Services086ED558700 548002Copier Maintenance4166368199409400ED558700 548031Software Licenses & Maintenance8,31722,90031,20516,50016,5000ED558700 549001Subscriptions00551,0501,0500ED558700 549002Memberships1,4902,9432,4973,5003,5000ED558700 549004ReED558700 549006Miscellaneous Services0110 Nonrecurrin ED594570 564001Office Furniture & Equipment10,4460ED558799 541005Consulting Services General Fund Economic Development - Detail ED558700 2026 Proposed Budget Row LabelsDetail Amount v ED558700 - EcoDev CP/ED Economic De 510000 - Salaries & Wages624,798 511000 - Temporary/Seasonal Wages17,976 520001 - FICA/401A36,898 520002 - Medicare9,060 520003 - L&I2,480 520004 - PERS54,701 520005 - Med Ins114,494 520006 - Life Ins4,764 520008 - HRA3,228 520009 - WA State PFML1,559 521001 - FICA/401A Temp/Seasonal1,115 521002 - Medicare Temp/Seasonal261 521003 - L&I Temp/Seasonal200 521009 - WA State PFML Temp/Seasonal47 531001 - Office Supplies/Equipment Office Supplies5,400 531001 - Office Supplies/Equipment Total5,4005,400 541003 - GIS Services ESRI/ARC GIS Contract20,000 Pictometry Tiles5,000 541003 - GIS Services Total25,00025,000 541005 - Professional Services-General This fund is used for economic impact analysis, strategic planning, business retention and expansion 305,000 541005 - Professional Services-General Total305,000305,000 541009 - Contracted ED Services GSI Contract44,000 Spokane Valley Chamber Contract35,000 541009 - Contracted ED Services Total79,00079,000 Page 1 of 2 General Fund Economic Development - Detail ED558700 2026 Proposed Budget Row LabelsDetail Amount 541018 - Legal Notices Legal Notices3,000 541018 - Legal Notices Total3,0003,000 542001 - Postage Postage1,500 542001 - Postage Total1,5001,500 542003 - Cell Phone Service Cell Phone2,000 542003 - Cell Phone Service Total2,0002,000 543001 - Employee Travel Expenses Employee Travel Reimbursement3,300 543001 - Employee Travel Expenses Total3,3003,300 548002 - Copier Service Copier Services940 548002 - Copier Service Total940940 548031 - Desktop SW Subscript/Maint Adobe suite5,500 CoStar6,500 File Camp2,100 Inland NW Economic Alliance1,700 SW Subscriptions700 548031 - Desktop SW Subscript/Maint Total16,50016,500 549001 - Subscription Services Subscriptions1,050 549001 - Subscription Services Total1,0501,050 549002 - Memberships Memberships3,500 549002 - Memberships Total3,5003,500 549004 - Registrations & Training Registration and Training6,000 549004 - Registrations & Training Total6,0006,000 ED558700 - EcoDev CP/ED Economic Dev Total452,1901,323,771 Page 2 of 2 BudgetBudgetfrom 2025 Page 1 of 2 00000000000000000000 3,3363,98610,2122,8006,8004,000 274,893288,862320,784311,603317,0445,441 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\76000 Parks & Recreation\\P&R budget worksheet 2026 es g roll Taxes/Benefits y lies es/Pa g pp General FundParks & RecreationAdministration DivisionWa PR576800 510000Wages200,039211,631231,376216,144218,7242,580PR576800 510900Overtime1900PR576800 511000Temp/Seasonal - Wages006,59410,93211,2593 27PR576800 520001FICA/401A11,95312,65313,88913,40113,561160PR576800 520002Medicare2,8102,9783,2663,1343,17137PR576800 520003L&I4764886731,0401,0400PR576800 520004PERS20,60120,92620,60520,05819,149(90 9)PR576800 520005Med Ins35,42136,64039,09741,98745,1063,119PR576800 520006Life Ins1,5471,5871,7171,6511,67120PR576800 520008HRA1,5001,5002,2501,5001,5000PR576800 520009WA State PFML320460486457573116 PR576800 520901FICA/401A OT110PR576800 520902Medicare OT30PR576800 520903L&I OT10PR576800 520904PERS OT200PR576800 521001FICA/401A Temp/Seasonal0040967769821PR576800 521002Medicare Temp/Seasonal00961 591634PR576800 521003L&I Temp/Seasonal00313440400(40)PR576800 521009WA State PFML Temp/Seasonal001323296 Su PR576800 531000Miscellaneous Supplies001,183000PR576800 531001Office & Operating Supplies5041,5892,0711,5001,5000PR576800 531004Clothing & Uniforms0121,5811001,000900PR576800 531008Repair & Maintenance Supplies482175800200200PR576800 531010Vehicle Maintenance Supplies6221,0942,7 724002,5002,100PR576800 532001Fuel2,1621,0742,0258001,600800 Other Services & Char PR576800 541005Professional Services33,94243,01328,100100,00090,000(10,000)PR576800 541017Advertising1,4881,3331,033 5005000PR576800 541018Legal Notices0005005000PR576800 542001Postage3084414591,000500(500)PR576800 542002Telephone Services1,1598131,6627251,9921,267PR576800 542003Cell Phones5055059761,010755(255)PR5 76800 542008Internet Services001,93401,3801,380PR576800 543001Travel/Mileage3,0722,1464,3192,7503,211461PR576800 544003Taxes and Assessments11,34026,01828,81826,01828,0001,982PR576800 545007Interfund vehicle lease6,0006,0006,00019,00019,0000PR576800 548001Equipment Repair & Maintenance451,033178000PR576800 548002Copier Maintenance6745845256006000PR576800 548003Vehicle Repairs & Maintenance003580500500PR576800 548031Software Licenses and Maintenance1,4695,4221,7115001,9261,426 20252026 BudgetBudgetfrom 2025 4,692,5894,973,259280,6703,429,5073,666,548237,041 Page 2 of 2 Total budget increase = 1.55% Total Recurring for All DivisionsAdministration469,981477,2507,269Maintenance2,424,0432,683,243259,200Recreation361,235362,3061,071Aquatics677,500680,5603,060Senior Center35,20230,254(4,948)CenterPla ce724,628739,64615,018NonPayrollAdministration158,378160,2061,828Maintenance2,293,4322,550,132256,700Recreation100,25399,285(968)Aquatics677,500680,5603,060Senior Center6,2382,409(3,829)CenterPlace19 3,706173,956(19,750) Combined nonpayroll increase = 1.15% Combined increase for all divisions = 5.98% Combined nonpayroll increase for all divisions = 6.91% 62,37091,27581,863155,578153,406(2,172) 340,599384,123412,859469,981477,2507,269 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\76000 Parks & Recreation\\P&R budget worksheet 2026 Total P&R Admin Division General FundParks & RecreationAdministration Division PR576800 548034Server Licenses and Maintenance0201920100100PR576800 549001Subscriptions156479587250587337PR576800 549002Memberships1,0481,4661,80 265069646PR576800 549003Printing & Binding0002002000PR576800 549006Miscellaneous Services002,2510904904PR576800 549004Conference Registrations1,1641,8201,0581,8752,055180 General Fund Parks and Rec Administration - Detail PR576800 Row LabelsDetail Amount2026 Proposed Budget PR576800 - P&Radm Park Fac-Gen Parks 510000 - Salaries & Wages218,724 511000 - Temporary/Seasonal Wages11,259 520001 - FICA/401A13,561 520002 - Medicare3,171 520003 - L&I1,040 520004 - PERS19,149 520005 - Med Ins45,106 520006 - Life Ins1,671 520008 - HRA1,500 520009 - WA State PFML573 521001 - FICA/401A Temp/Seasonal698 521002 - Medicare Temp/Seasonal163 521003 - L&I Temp/Seasonal400 521009 - WA State PFML Temp/Seasonal29 531001 - Office Supplies/Equipment Office Supplies / Equipment1,500 531001 - Office Supplies/Equipment Total1,5001,500 531004 - Operating Supplies Operating Supplies1,000 531004 - Operating Supplies Total1,0001,000 531008 - Repair & Maintenance Supplies 200 531008 - Repair & Maintenance Supplies Total200200 531010 - Vehicle Supplies Vehicle Maintenance Supplies2,500 531010 - Vehicle Supplies Total2,5002,500 Page 1 of 3 General Fund Parks and Rec Administration - Detail PR576800 Row LabelsDetail Amount2026 Proposed Budget 532001 - Vehicle Fuel Fuel1,600 532001 - Vehicle Fuel Total1,6001,600 541005 - Professional Services-General Miscellaneous Other Services22,000 Park Security Services18,000 Parks Master Plan - 6 year update50,000 541005 - Professional Services-General Total90,00090,000 541017 - Advertising 500 541017 - Advertising Total500500 541018 - Legal Notices 500 541018 - Legal Notices Total500500 542001 - Postage 500 542001 - Postage Total500500 542002 - Telephone Service Telephone and data lines1,992 542002 - Telephone Service Total1,9921,992 542003 - Cell Phone Service Parks and Recreation DirectorPark 755 Ambassador/Shared 542003 - Cell Phone Service Total755755 542008 - Internet Service Internet Service1,380 542008 - Internet Service Total1,3801,380 543001 - Employee Travel Expenses NRPA Conference1,750 WRPA Conference1,461 543001 - Employee Travel Expenses Total3,2113,211 544003 - Taxes and Assessments Taxes and Assessments - Park Properties28,000 544003 - Taxes and Assessments Total28,00028,000 545007 - Interfund Vehicle Lease Interfund Vehicle Lease19,000 545007 - Interfund Vehicle Lease Total19,00019,000 Page 2 of 3 General Fund Parks and Rec Administration - Detail PR576800 Row LabelsDetail Amount2026 Proposed Budget 548002 - Copier Service 600 548002 - Copier Service Total600600 548003 - Vehicle Service - Rep & Maint 500 548003 - Vehicle Service - Rep & Maint Total500500 548031 - Desktop SW Subscript/Maint Software licenses and maintenance1,926 548031 - Desktop SW Subscript/Maint Total1,9261,926 548034 - Server SW Subscript/Maint 100 548034 - Server SW Subscript/Maint Total100100 549001 - Subscription Services Survey Software587 549001 - Subscription Services Total587587 549002 - Memberships WRPA/NRPA696 549002 - Memberships Total696696 549003 - Printing Services 200 549003 - Printing Services Total200200 549004 - Registrations & Training NRPA775 SV Chamber of Commerce400 WRPA880 549004 - Registrations & Training Total2,0552,055 549006 - Miscellaneous Services Park after-hours answering service904 549006 - Miscellaneous Services Total904904 PR576800 - P&Radm Park Fac-Gen Parks Total160,206477,250 Page 3 of 3 BudgetBudgetfrom 2025 40005000000000000000 Total budget increase = 10.69% Combined nonpayroll increase = 11.19% 030,94447,125130,611133,1112,500 4,43027,51616,07559,50056,500(3,000) 18,74137330,00030,0000(30,000) 998,5071,091,2771,960,1142,233,9322,493,632239,700 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease 1,021,6781,150,1102,053,3132,454,0432,683,243209,200 P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\76000 Parks & Recreation\\P&R budget worksheet 2026 es g Total Recurring Expenditures1,002,9371,149,7372,023,3132,424,0432,683,243239,200 Total Maintenance enditure p Ex g roll Taxes/Benefits y lies es/Pa g pp General FundParks & RecreationMaintenanceWa PX576800 510000Wages020,21734,61383,712102,49218,780PX576800 510900Overtime01,272248000PX576800 520001FICA/401A01,1952,0915,1906,3551,165PX576800 520002Medicare02804901,2141,486272PX576800 520003L&I03585755202,0801,560PX576800 520004PERS02,0213,2147,7688,9731,205PX576800 520005Med Ins05,2175,33930,64010,473(20,167)PX576800 520006Life Ins0140215640783143PX576800 520008HRA00250750200(550)PX576800 520009WA State PFML004217726992PX576800 520901FICA/401A OT07515000PX576800 520902Medicare OT018PX576800 520903L&I OT021PX576800 520904PERS OT012924000 Su PX576800 531001Office Supplies & Equipment075700500500PX576800 531008Repair & Maintenance Supplies1,02210,99512,44536,00036,0000PX576800 535001Small Tools & Minor Equipment3,40815,7653,62915,50015,000(500)PX576800 532001Fuel0008,0005,000(3,000)Other Services & Char PX576800 541031Parks Maintenance Contracts889,266923,5651,796,2452,094,7222,351,672256, 950PX576900 541031Centennial Trail Maintenance20,00020,00020,00020,00020,0000PX576900 542003Cell Phones0001,010760(250)PX576800 545003Equipment Rental1,1847,2482,89403,0003,000PX576800 547001Electricity17,34020,09418,83124,00022,000(2,000)PX576800 547002Water42,99745,73363,60348,00054,0006,000PX576800 547003Sewer6,5986,9857,1878,2008,2000PX576800 548001Equipment R&M17922,909842020 ,0000PX576800 549006Miscellaneous Services6,86544,74250,51138,00014,000(24,000)PX594760 563006Park Structures - Capital14,0780 Nonrecurrin PR576899 541005Windstorm Cleanup6,1860PR576899 549006Repaint Gateway Sign1,8830PX594769 563006Sculpture Installation10,67237330,00030,0000(30,000) General Fund Parks and Rec Maintenance - Detail PX576800 Row LabelsDetail Amount2026 Proposed Budget PX576800 - ParksMnt Park Fac-Gen Parks 510000 - Salaries & Wages102,492 520001 - FICA/401A6,355 520002 - Medicare1,486 520003 - L&I2,080 520004 - PERS8,973 520005 - Med Ins10,473 520006 - Life Ins783 520008 - HRA200 520009 - WA State PFML269 531001 - Office Supplies/Equipment 500 531001 - Office Supplies/Equipment Total500500 531008 - Repair & Maintenance Supplies Items not covered under maintenance contract.36,000 531008 - Repair & Maintenance Supplies Total36,00036,000 532001 - Vehicle Fuel Fuel5,000 532001 - Vehicle Fuel Total5,0005,000 535001 - Small Tools & Minor Equipment Tools and Equipment for in-house maintenance15,000 535001 - Small Tools & Minor Equipment Total15,00015,000 541031 - Contracted Park Maint 23-240 Signature Parks769,875 23-241 Linear Parks and Roadways354,381 23-242 Designated Parks690,059 FLORA: Add Irrig &Turf Maint105,317 FLORA: Add janitorial, garbage, snow removal88,790 Senske Janitorial and Event Services343,250 541031 - Contracted Park Maint Total2,351,6722,351,672 545003 - Equipment Rental Chipper, Pressure-Washer, Trailer, Bobcat, etc.3,000 545003 - Equipment Rental Total3,0003,000 Page 1 of 2 General Fund Parks and Rec Maintenance - Detail PX576800 Row LabelsDetail Amount2026 Proposed Budget 547001 - Gas/Electric Service Electricity22,000 547001 - Gas/Electric Service Total22,00022,000 547002 - Water Service Water54,000 547002 - Water Service Total54,00054,000 547003 - Sewer Service Sewer8,200 547003 - Sewer Service Total8,2008,200 548001 - Repair & Maintenance Services Playground and other repairs20,000 548001 - Repair & Maintenance Services Total20,00020,000 549006 - Miscellaneous Services Misc. other services5,800 Portable Restroom Discovery Playground1,000 Portable Restroom Mirabeau Springs TH7,200 549006 - Miscellaneous Services Total14,00014,000 PX576800 - ParksMnt Park Fac-Gen Parks Total2,529,3722,662,483 PX576900 - ParksMnt Park Fac-Other 541031 - Contracted Park Maint Centennial Trail Maintenance Fund20,000 541031 - Contracted Park Maint Total20,00020,000 542003 - Cell Phone Service Park Operations & Maintenance CoordinatorPark 760 Ambassador/Shared 542003 - Cell Phone Service Total760760 PX576900 - ParksMnt Park Fac-Other Total20,76020,760 Grand Total2,550,1322,683,243 Page 2 of 2 BudgetBudgetfrom 2025 Page 1 of 2 30003000000000006000 9,5288,50710,05519,00013,450(5,550) 247,832206,665207,910260,982263,0212,039 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\76000 Parks & Recreation\\P&R budget worksheet 2026 roll Taxes/Benefits y lies es/Pa g pp General FundParks & RecreationRecreationWa RC571000 510000Wages81,562103,685103,355109,116108,643(473)RC571000 510900Overtime180200000RC571000 511000Temp/Seasonal - Wages118,52063,54764,866101,856104 ,9123,056RC571000 511900Temporary/Seasonal OT115133408000RC571000 520001FICA/401A4,8966,3406,4766,7656,736(29)RC571000 520002Medicare1,1501,4841,5161,5821,575(7)RC571000 520003L&I1,4932,3072,4653,661 3,328(333)RC571000 520004PERS8,39310,3279,54810,1269,512(614)RC571000 520005Med Ins15,1839,7109,95911,13011,899769RC571000 520006Life Ins615783737834830(4)RC571000 520008HRA9002502502502500RC571000 520009WA State PFML13122621923128554RC571000 520901FICA/401A OT1012000RC571000 520902Medicare OT00RC571000 520903L&I OT10RC571000 520904PERS OT2018000RC571000 520909WA State PFML OT420RC571000 521001FICA/401A Temp/Seasonal7,3483,9373,8586,3146,505191RC571000 521002Medicare Temp/Seasonal1,7199219021,4771,52144RC571000 521003L&I Temp/Seasonal5,5462,8682,9297,4256,750(675)RC571000 521006Life Ins Temp/Seasonal(6)0RC571000 521009WA State PFML Temp/Seasonal18913113521527560RC571000 521901FICA/401A Temp/Seasonal OT7825000RC571000 521902Medicare Temp/Seasonal OT22RC571000 521903L&I Temp/Seasonal OT5619000 Su RC571000 531001Office & Operating Supplies7,4107,5703,30817,3002,000(15,300)RC571000 531004Clothing & Uniforms2,1189376,5971,20011,1009,900RC571000 531006Safety Equipment00150500350(150) BudgetBudgetfrom 2025 Page 2 of 2 0000 Total budget increase = 0.30% Combined nonpayroll increase = (0.97%) 62,48458,47382,51881,25385,8354,582 319,843273,645300,483361,235362,3061,071 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\76000 Parks & Recreation\\P&R budget worksheet 2026 es g Total Recreation General FundParks & RecreationRecreationOther Services & Char RC571000 541005Professional Services31,74328,77042,48829,60036,4006,800RC571000 541017Advertising1311831,8023,0001,500(1,500)RC571000 542001Postage7947679305001,000500RC571000 542003Cell Phones8121,1351,0561,3502,064714RC571000 543001Travel/Mileage1382,1736,5732,4252,724299RC571000 545003Equipment Rental750RC571000 548002Copier Maintenance6746295257007000RC571000 548031Software Licenses & Maintenance1,7841,1631,4831,3908,8007,410RC571000 548032Hosted Software as a Service00325000RC571000 549001Scholarship expense1,1211,6302,8582,000500(1,500)RC571000 549002Memberships451256974884880RC571000 549003Printing and Binding5,52901,9437,5007,000(500)RC571000 549004Conference Registrations4392958841,3001,3595 9RC571000 549006Miscellaneous Services19,20021,60320,95531,00021,300(9,700)RC571000 549023Discounts & Scholarships00002,0002,000 General Fund Parks and Rec Recreation - Detail RC571000 Row LabelsDetail Amount2026 Proposed Budget RC571000 - Rec Educ/Rec Activities 510000 - Salaries & Wages108,643 511000 - Temporary/Seasonal Wages104,912 520001 - FICA/401A6,736 520002 - Medicare1,575 520003 - L&I3,328 520004 - PERS9,512 520005 - Med Ins11,899 520006 - Life Ins830 520008 - HRA250 520009 - WA State PFML285 521001 - FICA/401A Temp/Seasonal6,505 521002 - Medicare Temp/Seasonal1,521 521003 - L&I Temp/Seasonal6,750 521009 - WA State PFML Temp/Seasonal275 531001 - Office Supplies/Equipment 2,000 531001 - Office Supplies/Equipment Total2,0002,000 531004 - Operating Supplies Camp Program Supplies5,000 Camp T-shirts1,500 Misc. Program Supplies3,000 Special Event Supplies600 Staff Shirts1,000 531004 - Operating Supplies Total11,10011,100 531006 - Safety Supplies 350 531006 - Safety Supplies Total350350 Page 1 of 3 General Fund Parks and Rec Recreation - Detail RC571000 Row LabelsDetail Amount2026 Proposed Budget 541005 - Professional Services-General Breakfast with Santa3,000 Bus Transportation for camps - Harlow's Bus Services10,000 FunFlicks Screen Rentals7,000 Instructor Fees15,000 Outdoor Movie Licenses - Swank Motion Pictures1,400 541005 - Professional Services-General Total36,40036,400 541017 - Advertising Program Signage and Online Advertising750 Winter Market Advertising750 541017 - Advertising Total1,5001,500 542001 - Postage Postage for recreation guides, flyers, refunds, etc1,000 542001 - Postage Total1,0001,000 542003 - Cell Phone Service Staff and program phones2,064 542003 - Cell Phone Service Total2,0642,064 543001 - Employee Travel Expenses National Parks and Rec Conference1,750 WA Rec and Parks Conference974 543001 - Employee Travel Expenses Total2,7242,724 548002 - Copier Service 700 548002 - Copier Service Total700700 548031 - Desktop SW Subscript/Maint Adobe and other subscriptions800 Registration Software8,000 548031 - Desktop SW Subscript/Maint Total8,8008,800 549001 - Subscription Services Design and Survey Software Subscriptions500 549001 - Subscription Services Total500500 549002 - Memberships NRPA175 WRPA313 549002 - Memberships Total488488 549003 - Printing Services Recreation Guide (2 times per year)7,000 549003 - Printing Services Total7,0007,000 Page 2 of 3 General Fund Parks and Rec Recreation - Detail RC571000 Row LabelsDetail Amount2026 Proposed Budget 549004 - Registrations & Training NRPA Conference and Trainings775 WRPA Conference and Trainings584 549004 - Registrations & Training Total1,3591,359 549006 - Miscellaneous Services Camp Field Trips15,000 CPR/First Aid Training for seasonal staff1,000 Other Recreational Services5,300 549006 - Miscellaneous Services Total21,30021,300 549023 - Discounts & Scholarships Summer camp scholarships2,000 549023 - Discounts & Scholarships Total2,0002,000 RC571000 - Rec Educ/Rec Activities Total99,285362,306 Page 3 of 3 BudgetBudgetfrom 2025 00000000000000000000 Total budget increase = 0.45% Combined nonpayroll increase = 0.45% 1,1536602,1525005000 442,104604,007666,004677,000680,0603,060443,258604,667668,156677,500680,5603,060 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\76000 Parks & Recreation\\P&R budget worksheet 2026 uatics q es g Total A lies uatics pp q General FundParks & RecreationASu AQ576200 531001Office & Operating Supplies8056602,1525005000AQ576200 531008Repair & Maintenance Supplies3490 Other Services & Char AQ576200 540001Merchant Charges (Bankcard Fees)1,6892,2282,0221,7502,250500AQ576200 541005Professional Services320,690542,068602,813612,650612,6500AQ576200 541017Advertising00AQ576200 542002Telephone Service5,4006,0946,815 6,0002,000(4,000)AQ576200 542003Cell Phones9329609600960960AQ576200 544003Taxes and Assessments0002,5000(2,500)AQ576200 545003Equipment Rental1,6010AQ576200 547001Electricity17,36525,43731,90320,0003 2,00012,000AQ576200 547002Water13,43511,77111,66713,50013,5000AQ576200 547003Sewer5,0295,1085,27210,0005,500(4,500)AQ576200 548001Equipment Repair & Maintenance69,9705,35105005000AQ576200 548031Software Licenses & Maint.50805050600600AQ576200 549003Printing & Binding00AQ576200 549004Registrations3250AQ576200 549006Miscellaneous Services5,0994,9904,0484,1004,1000AQ576200 549023Scholarship Expense60006,0006,0000 General Fund Parks and Rec Aquatics - Detail AQ576200 Row LabelsDetail Amount2026 Proposed Budget AQ576200 - Aqua Park Fac-Pools 531001 - Office Supplies/Equipment 500 531001 - Office Supplies/Equipment Total500500 540001 - Merchant Charges (Bank Fees) Transaction Fees2,250 540001 - Merchant Charges (Bank Fees) Total2,2502,250 541005 - Professional Services-General YMCA Outdoor Pools Contract612,650 541005 - Professional Services-General Total612,650612,650 542002 - Telephone Service Change phone service to VOIP2,000 542002 - Telephone Service Total2,0002,000 542003 - Cell Phone Service Verizon Wireless Service for POS Sytstem960 542003 - Cell Phone Service Total960960 547001 - Gas/Electric Service 32,000 547001 - Gas/Electric Service Total32,00032,000 547002 - Water Service 13,500 547002 - Water Service Total13,50013,500 547003 - Sewer Service 5,500 547003 - Sewer Service Total5,5005,500 548001 - Repair & Maintenance Services 500 548001 - Repair & Maintenance Services Total500500 548031 - Desktop SW Subscript/Maint POS / Registration Sys600 548031 - Desktop SW Subscript/Maint Total600600 549006 - Miscellaneous Services SRHD Permits for pools2,700 SRHD Permits for Splashpads1,400 549006 - Miscellaneous Services Total4,1004,100 Page 1 of 2 General Fund Parks and Rec Aquatics - Detail AQ576200 Row LabelsDetail Amount2026 Proposed Budget 549023 - Discounts & Scholarships Scholarships funded by grants from Spokane Parks 6,000 Foundation and Corporate Sponsorships 549023 - Discounts & Scholarships Total6,0006,000 AQ576200 - Aqua Park Fac-Pools Total680,560680,560 Page 2 of 2 BudgetBudgetfrom 2025 0000800020002000 Total budget increase = (14.06%) Combined nonpayroll increase = (61.38%) 6001,11401,600850(750) 9,69318,66925,49728,96427,845(1,119)2,5261,1009904,6381,559(3,079) 12,81820,88326,48735,20230,254(4,948) 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\76000 Parks & Recreation\\P&R budget worksheet 2026 es g Total Senior Center r roll Taxes/Benefits y lies es/Pa g pp General FundParks & RecreationSenior CenteWa SC575500 510000Wages7,52315,19620,82023,54422,757(787)SC575500 510900Overtime00134000SC575500 520001FICA/401A4619421,2911,4601,411(49)SC575500 520002Medicare109220302341330(11)SC575500 520003L&I276471601915832(83)SC575500 520004PERS7741,4811,9132,1851,992(193)SC575500 520005Med Ins3812072302892890SC575500 520006Life Ins58119138180174(6)SC5 75500 520008HRA1000SC575500 520009WA State PFML123344506010SC575500 520901FICA/401A OT00SC575500 520902Medicare OT00SC575500 520903L&I OT00SC575500 520904PERS OT0012000 Su SC575500 531001Office & Operating Supplies23070500200(300)SC575500 531004Clothing & Uniforms01200250250SC575500 535001Small Tools & Minor Equipment3701,09501,100400(700)Other Services & Char SC575500 541017Advertising860 3525050(200)SC575500 542001Postage370050500SC575500 543001Travel/Mileage7200005050SC575500 548001Equipment Repair & Maintenance0001,500100(1,400)SC575500 548002Copier Maintenance6746295251,000500(500 )SC575500 548031Software Licenses & Maintenance57000500100(400)SC575500 549002Memberships1493212801631630SC575500 549004Conference Registrations289150150675296(379)SC575500 549006Miscellaneous Services000500250(250) General Fund Parks and Rec Senior Center - Detail SC575500 Row LabelsDetail Amount2026 Proposed Budget SC575500 - SenCtr Cult/Rec Fac MP/CCtr 510000 - Salaries & Wages22,757 520001 - FICA/401A1,411 520002 - Medicare330 520003 - L&I832 520004 - PERS1,992 520005 - Med Ins289 520006 - Life Ins174 520009 - WA State PFML60 531001 - Office Supplies/Equipment 200 531001 - Office Supplies/Equipment Total200200 531004 - Operating Supplies 250 531004 - Operating Supplies Total250250 535001 - Small Tools & Minor Equipment 400 535001 - Small Tools & Minor Equipment Total400400 541017 - Advertising 50 541017 - Advertising Total5050 542001 - Postage 50 542001 - Postage Total5050 543001 - Employee Travel Expenses 50 543001 - Employee Travel Expenses Total5050 548001 - Repair & Maintenance Services 100 548001 - Repair & Maintenance Services Total100100 Page 1 of 2 General Fund Parks and Rec Senior Center - Detail SC575500 Row LabelsDetail Amount2026 Proposed Budget 548002 - Copier Service 500 548002 - Copier Service Total500500 548031 - Desktop SW Subscript/Maint Canva100 548031 - Desktop SW Subscript/Maint Total100100 549002 - Memberships WRPA/NRPA163 549002 - Memberships Total163163 549004 - Registrations & Training 296 549004 - Registrations & Training Total296296 549006 - Miscellaneous Services 250 549006 - Miscellaneous Services Total250250 SC575500 - SenCtr Cult/Rec Fac MP/CCtr Total2,40930,254 Page 2 of 2 BudgetBudgetfrom 2025 Page 1 of 2 0037,56750,06330,863(19,200) 412,098531,770555,829530,922565,69034,768 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\76000 Parks & Recreation\\P&R budget worksheet 2026 roll Taxes/Benefits y lies es/Pa g pp General FundParks & RecreationCenterPlaceWa CP571200 510000Wages0011,225279,480285,2225,742CP571200 510900Overtime0002,0002,0000CP571200 511000Temporary/Seasonal Wages071,04287,364121,591125,2393,648 CP571200 520001FICA/401A0084017,32917,684355CP571200 520002Medicare001974,0524,13684CP571200 520003L&I002423,8064,680874CP571200 520004PERS001,02326,67524,971(1,704)CP571200 520005Med Ins004,57956,17781,42325,246CP571200 520006Life Ins001762,1352,17944CP571200 520008HRA0001,2501,750500CP571200 520009WA State PFML0029543747204CP571200 521001FICA/401A Temp/Seasonal04,4055,2487,5397 ,765226CP571200 521002Medicare Temp/Seasonal01,0301,2281,7631,81653CP571200 521003L&I Temp/Seasonal03,3394,0916,3255,750(575)CP571200 521009WA State PFML Temp/Seasonal016217925732871CX575500 510000Wages289,982316,555320,448000CX575500 510900Overtime1,3511,6411,410000CX575500 520001FICA/401A17,36618,91219,281000CX575500 520002Medicare4,0744,4424,517000CX575500 520003L&I3,0954,0434,548000 CX575500 520004PERS25,68530,86028,654000CX575500 520005Med Ins64,71970,03156,038000CX575500 520006Life Ins1,9322,5412,158000CX575500 520008HRA3,1501,7501,400000CX575500 520009WA State PFML487696677000CX575500 520901FICA/401A OT829984000CX575500 520902Medicare OT192320000CX575500 520903L&I OT173943000CX575500 520904PERS OT139160131000 Su CP571200 531001Office & Operating Supplies005,5926,2263,326(2,900)CP571200 531004Linens,Clothing & Uniforms0012,6871,1374,0372,900CP571200 531006Safety Equipment003095005000CP571200 531008Repair & Maintenance Supplies002123,0003,000 0CP571200 531009Janitorial Supplies0015,37026,00018,000(8,000)CP571200 535001Small Tools & Minor Equipment003,32613,2002,000(11,200)CP571200 531000Non Capital Signage & Marquees0070000 BudgetBudgetfrom 2025 Page 2 of 2 0000000000000000 Total budget increase = 2.07% Combined nonpayroll increase = (10.20%) 0(493)115,493143,643143,093(550) 412,098531,277708,889724,628739,64615,018 20222023202420252026Increase/ ActualActualActualAmendedProposedDecrease P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\76000 Parks & Recreation\\P&R budget worksheet 2026 es g Total CenterPlace General FundParks & RecreationCenterPlaceOther Services & Char CP571200 540001Merchant Charges (Bankcard Fees)0(493)15,58614,00016,0002,000CP571200 541005Professional Services009729,060870(8,190)CP57 1200 541017Advertising0040,45460,00060,0000CP571200 541021Janitorial Services008,3163,0001,000(2,000)CP571200 542001Postage001641501500CP571200 542002Telephone Service008012,1001,080(1,020)CP571200 542003Cell Phones002,1201,3081,33224CP571200 542008Internet Service0002,7001,380(1,320)CP571200 543001Travel/Mileage005,5263,7003,7000CP571200 545003Equipment Rental00CP571200 547001Electricity00CP5 71200 547002Water00CP571200 547003Sewer00CP571200 547004Waste Disposal00270000CP571200 548001Equipment Repair & Maintenance003272,0001,000(1,000)CP571200 548002Copier Maintenance00449800500(300)CP571 200 548007Grounds Maintenance00006,7006,700CP571200 548032Software Licenses and Maintenance002,8946,6006,6000CP571200 549002Memberships002,5513,2423,391149CP571200 549003Printing & Binding0006006000C P571200 549004Registrations003503,5003,5000CP571200 549006Miscellaneous Services0034,71330,88335,2904,407 General Fund Parks and Rec CenterPlace - Detail CP571200 Row LabelsDetail Amount2026 Proposed Budget CP571200 - CenterPlace Activities-Ed/Rec 510000 - Salaries & Wages285,222 510900 - Overtime2,000 511000 - Temporary/Seasonal Wages125,239 520001 - FICA/401A17,684 520002 - Medicare4,136 520003 - L&I4,680 520004 - PERS24,971 520005 - Med Ins81,423 520006 - Life Ins2,179 520008 - HRA1,750 520009 - WA State PFML747 521001 - FICA/401A Temp/Seasonal7,765 521002 - Medicare Temp/Seasonal1,816 521003 - L&I Temp/Seasonal5,750 521009 - WA State PFML Temp/Seasonal328 531001 - Office Supplies/Equipment Office and Operating Supplies3,326 531001 - Office Supplies/Equipment Total3,3263,326 531004 - Operating Supplies Clothing and uniforms1,137 Kitchenware (pumper pots, water pitchers, dish 1,700 replacement) Misc. Operating Supplies1,200 531004 - Operating Supplies Total4,0374,037 Page 1 of 4 General Fund Parks and Rec CenterPlace - Detail CP571200 Row LabelsDetail Amount2026 Proposed Budget 531006 - Safety Supplies Safety Supplies500 531006 - Safety Supplies Total500500 531008 - Repair & Maintenance Supplies Repair and maintenance3,000 531008 - Repair & Maintenance Supplies Total3,0003,000 531009 - Janitorial Supplies Supplies for janitorial services18,000 531009 - Janitorial Supplies Total18,00018,000 535001 - Small Tools & Minor Equipment Misc. Equipment2,000 535001 - Small Tools & Minor Equipment Total2,0002,000 540001 - Merchant Charges (Bank Fees) Bankcard fees16,000 540001 - Merchant Charges (Bank Fees) Total16,00016,000 541005 - Professional Services-General Alarm monitoring service870 541005 - Professional Services-General Total870870 541017 - Advertising 60,000 541017 - Advertising Total60,00060,000 541021 - Janitorial Services Additional room setups1,000 541021 - Janitorial Services Total1,0001,000 542001 - Postage Brochures, flyers, reservation quotes, refunds, etc.150 542001 - Postage Total150150 542002 - Telephone Service Five analog phone lines for alarms, fire, 911,elevator & 1,080 credit card machine 542002 - Telephone Service Total1,0801,080 542003 - Cell Phone Service 1,332 542003 - Cell Phone Service Total1,3321,332 Page 2 of 4 General Fund Parks and Rec CenterPlace - Detail CP571200 Row LabelsDetail Amount2026 Proposed Budget 542008 - Internet Service Internet1,380 542008 - Internet Service Total1,3801,380 543001 - Employee Travel Expenses Conference & Trainings3,700 543001 - Employee Travel Expenses Total3,7003,700 548001 - Repair & Maintenance Services Misc. A/V repair & maintenance1,000 548001 - Repair & Maintenance Services Total1,0001,000 548002 - Copier Service 500 548002 - Copier Service Total500500 548007 - Building/Grounds Rep & Maint Window Washing and Misc. Repairs6,700 548007 - Building/Grounds Rep & Maint Total6,7006,700 548032 - Hosted Software as a Service Sportsman Replacement reservation system - e.g. 6,600 Planning Pod 548032 - Hosted Software as a Service Total6,6006,600 549002 - Memberships Greater Spokane Incorporated825 National Park & Recreation Association280 Spokane Hotel Motel Association350 Spokane Valley Chamber of Commerce499 Visit Spokane350 Washington Recreation & Park Association417 WEFA125 WHA (WA Hospitality Assoc)545 549002 - Memberships Total3,3913,391 549003 - Printing Services Printing600 549003 - Printing Services Total600600 549004 - Registrations & Training Hospitality Conference & Trainings3,500 549004 - Registrations & Training Total3,5003,500 Page 3 of 4 General Fund Parks and Rec CenterPlace - Detail CP571200 Row LabelsDetail Amount2026 Proposed Budget 549006 - Miscellaneous Services Broadcast Music License1,008 Miscellaneous1,000 Motion Picture License782 Table Linens (Blue Ribbon)32,500 549006 - Miscellaneous Services Total35,29035,290 CP571200 - CenterPlace Activities-Ed/Rec Total173,956739,646 Page 4 of 4 )) 10,00038,975 (( from 2025 t e g Bud t e g mendedProposedDecrease Bud A Page 1 of 5 ctual A ctual A 005,7346,0006,00000604148000 1446529,466100,000130,00030,000110596570700 98,69084,13194,687000 ctual 700,381440,9250000442,698465,09238,831000 20222023202420252026Increase/ A 4,711,6084,546,3733,465,468 3,002,698 2,963,723 t ) t ss P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\41000 Engineering\\Street Fund budget worksheet 2026 e g Gas/Elec Service ( e 3,9152,1161,1684,0008,5004,500 g g htin g & Bindin Street Maintenanc e651019000 g y g artment p artment p Public Works DeFund #101 - Street Fund RECURRING ACTIVITY Street De SD542100 510000Wages 770,681877,3921,070,280551,214544,874(6,340)SD542100 510900Overtime20,53518,67024,85015,00018,0003,000SD542100 511000Temporary/Seasonal Wages04081,736000SD542100 520001FICA/401A46,34552,87964,47734,17533,782(393)SD542100 520002Medicare10,87112,41415,1557,9937,901(92)SD542100 520003L&I9,57110,50412,52612,3851 1,087(1,298)SD542100 520004PERS78,93686,87098,73651,15347,704(3,449)SD542100 520005Med Ins139,801151,132183,350152,460143,064(9,396)SD542100 520006Life Ins5,5596,5917,7834,2004,158(42)SD542100 520008HRA5,2446,8907,4783,4162,986(430)SD542100 520009WA State PFML1,6822,9183,3801,1651,428263SD542100 520901FICA/401A OT1,2181,1201,485000SD542100 520902Medicare OT285263348000SD542100 520903L&I OT319266370000SD542100 520904PERS OT2,1101,8342,354000SD542100 521001FICA/401A Temp/Seasonal0250000SD542100 521002Medicare Temp/Seasonal060000SD542100 521003L&I Temp/Seasonal090000SD542100 521009WA State PFML Temp/Seasonal0460000SD542100 531001Office Supplies0005005000SD542100 531004Operating Supplies3,75512,85613,7086,0000(6,000)SD542100 531006Safety Equipment1,1784,0552,4581,0002,00 01,000SD542100 531008Repair & Maintenance SupplieSD542100 531010Vehicle Maintenance Supplies5,82312,4174,70810,0006,000(4,000)SD542100 532001Fuel17,39419,29117,39220,00020,0000SD542100 535001Small Tools & Minor Equipment15,84112,9434,22315,00015,0000SD542100 541002Engineering & Architectural219,791145,59039,66980,0000(80,000)SD542100 541017Advertising002505005000SD542100 542001PostaSD542100 542003Cell Phones6,2048,4047,5326,2046,2040SD542100 543001Travel/MileaSD542100 545003Equipment Rental10,95010,05221,80417,30023,5006,200SD542100 547004Waste Disposal15,45426,0412 0,32816,50024,0007,500SD542100 548001Equipment Repair & Maintenance9,5218,6271,2752,0002,0000SD542100 548002Copier Maintenance7874621501500SD542100 548003Vehicle Service - Repair & MainSD542100 548031Software Licenses & Maintenance26,38316,81312,16618,2258,225SD542100 548034Server Software Licenses & MainSD542300 531001Office Supplies01,012676000SD542300 531008Repair & Maintenance SupplieSD542300 535001Small Tools & Minor Equipment0022000SD542300 541005Professional Services03220000SD542300 541011Contract street maintenance1,805,5561,843,4251,625,0261,731,0881,761,09030,002SD5 42300 546059CountSD542300 546065WSDOT Street Maintenance233,935200,63749,743135,000135,0000SD542300 549003PrintinSD542630 547001Street Li )))) 2321 (( 150 ( 25,000 ( from 2025 t e g Bud t e g mendedProposedDecrease Bud A Page 2 of 5 ctual A ctual A 000592571 2852893054504500 565865413000 4,3614,6495,0275,2505,5002503,1644,3162,0572,5002,50002,6232,6462,4462,7003,0003007,8628,38617,4478,5008,5000 4,8596,0098,4635,9166,4635471,1682,4411,9085,0005,0000 10,25027,75041,95071,20071,200093,099141,85296,977 136,272 115,297 -20,975 87,858112,914115,596100,000105,0005,00044,64620,06317,50740,00040,0000 ctual 543,447469,249246,523350,000350,0000 20222023202420252026Increase/ A w w )es38,61345,06934,38445,43848,2052,767 Euclid g P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\41000 Engineering\\Street Fund budget worksheet 2026 w non-plow ( t istrations012496000 g y es82,678102,841136,12795,413104,2498,836 t g w ment Claims6228900000 Facilities Ren Supplies - Sno A y gg y Equipment - Euclid5333465415005000 Equipmen r yy istrations2,0495,1934,1053,7404,690950 A g artment p erations p Public Works DeFund #101 - Street Fund Street Administration ST517700 546070UnemploST542900 541024Inland Empire UtilitST542900 543001Travel00764000ST542900 545007Interfund Vehicle Lease ST542900 549001Subscriptions3,0203,8462,539000ST542900 549002Memberships & Professional Licenses49,59167,4502,0917607600ST542900 549004ReST543300 549018Vehicle Licenses & ReST543500 531001Office Supplies01,7590000ST543500 531006SafetST543500 531008Repair & Maintenance Supplies - ST543500 531009Janitorial Supplies - Euclid201074501,0001,000ST543500 535001Small Tools & Minor Equip - Euclid5221,69570201,0001,000ST543500 541021Janitorial Services3,1085,8586,1476,7226,7220ST543500 544003Taxes and Assessments4121,1241,1541,2501,500250ST543500 545003Equipment Rental2711,21305005000ST543500 545050OperatinST543500 547001ElectricitST543500 547003SeweST543500 547005Television Services496840000ST543500 548001Repairs & Maintenance - Euclid2,9862,7437,8406,3506 ,450100ST543500 549006Miscellaneous Services7451,4911,0218501,025175ST597000 500303Transfers out - #30300025,0000 Winter O WT542660 510000Snow Plow - WaWT542660 510900Snow Plow - Overtime41,83326,431 31,42225,00040,00015,000WT542660 511000Snow Plow - Temp/Seasonal WaWT542660 520001FICA/401WT542660 520002Medicare1,1391,4091,9841,3831,512129WT542660 520003L&I1,2961,6822,6392,1442,121WT542660 520004PERS7,98810,26612,6998,8549,127273WT542660 520005Med Ins28,80729,09135,00726,39027,372982WT542660 520006Life Ins8327511,13772779669WT542660 520008HRWT542660 520009WA State PFML002920227371WT54 2660 520901FICA/401A OT2,5241,5781,871000WT542660 520902Medicare OT591370439000WT542660 520903L&I OT648436536000WT542660 520904PERS OT3,5612,2852,909000WT542660 521001FICA/401A Temp/Seasonal2,3942,79 41,7462,8172,989172WT542660 521002Medicare Temp/Seasonal56065440865969940WT542660 521003L&I Temp/Seasonal9481,1887561,6501,500WT542660 521009WA State PFML Temp/Seasonal83105609612630WT542660 531004OperatinWT542660 531006SafetWT542660 531008Repair & Maintenance Supplies - SnoWT542660 531010Vehicle Maintenance Supplies - SnoWT542660 532001Fuel - SnoWT542660 535001Small Tools & Minor Equipment - Snow8,1502,1293,6907,5007,5000 )))))))) 5 ( 421062 ((( 673241250 ((( 4,249 ( from 2025 t e g Bud t e g mendedProposedDecrease Bud A Page 3 of 5 ctual A ctual A 0042,41246,80046,80000120120120120000446,122485,000490,0005,00004,74716,24433,69945,12311,42402509502,7002,450 490057850050006762,8942,3382,1562,114 4,2862,3524,57610,00010,0000 83,95431,26023,40040,00040,0000 43,774117,37966,316 92,297 117,047 24,750 ctual 275,000275,000300,000300,000300,0000 20222023202420252026Increase/ A 2,257,7771,592,0291,559,072 1,705,580 1,736,053 30,473 a e759254881,0001,0000 geg t P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\41000 Engineering\\Street Fund budget worksheet 2026 ) plow ( istration252153137000 g g es11,21148,05138,81434,77634,103 es079,447271,661543,530727,794184,264 g g g htin AA g e - Wae - Overtime02,2472,404000 gg AA dvertisin A artment p erations p Public Works DeFund #101 - Street Fund WT542660 541005Professional Services9791,2192,0392,0002,0000WT542660 541011Contract Street Maint/Sidewalk snow removWT542660 541012Winter Snow Services801,116276,914331,524425,000425,0000WT542660 541015WSDOT Winter Snow Maintenance113,95878,636160,937135,000135,0000WT542660 541017WT542660 545003Equipment Rental 25,58625,30821,58724,00024,0 000WT542660 545007Interfund Vehicle Lease WT542660 548001Equipment Repair & Maintenance47,85657,0297,6425005000WT542660 548003Vehicle Service - Repair & MainWT542660 548031Software Licenses & Maintenance01,6252,9621,6502,6501,000WT542660 549001Subscriptions2,8753,5816,64910,3496,100WT542660 549002Memberships385685950000WT542660 549018Vehicle License & ReWT542660 549025Professional Licenses13600000 Bridge BR542100 510000BridBR542100 510900BridBR542100 520001FICA/401BR542100 520002Medicare159682551504494BR542100 520003L&I141597444686624BR542100 520004PERS1,1554,7893,6423,2272,9 86BR542100 520005Med Ins1,5539,9377,6497,4888,006518BR542100 520006Life Ins56363290266261BR542100 520008HRBR542100 520009WA State PFML07476748915BR542100 520901FICA/401A OT0136146000BR542100 520902Medicare OT03234000BR542100 520903L&I OT02830000BR542100 520904PERS OT0224227000BR542500 531008Repair & Maintenance Supplies - BridBR542500 535001Small Tools & Minor Equipment - BridBR542500 541002Engineering & Architectural00030,00030,0000BR542500 543001Travel/Mileage 1,11008491,5001,5000BR542500 545003Equipment Rental13422333000BR542500 548001Bridge Maintenance22,53644, 4583,053025,00025,000BR542500 549004Registrations0350250500750250 Traffic O TR542630 547001Street LiTR542640 510000Traffic WaTR542640 510900Traffic - Overtime01,1001,93515,00015,0000TR542640 520001FICA/401TR542640 520002Medicare01,1113,8087,88110,5532,672TR542640 520003L&I01,2804,12610,52512,4801,955TR542640 520004PERS07,81124,43950,44063,71813,278TR542640 520005Med Ins021,21961,073106, 805111,1624,357TR542640 520006Life Ins06252,0234,1425,5541,412TR542640 520008HRTR542640 520009WA State PFML01965911,1491,907758TR542640 520901FICA/401A OT066115000 )))))) 232175 (( 2,000 ( 18,00030,00050,000 ((( from 2025 t e g Bud t e g 56,5006,500 mendedProposedDecrease Bud A Page 4 of 5 ) 1,071 ( ctual A ctual A 0001,5001,500000338,534405,000375,0000017,5897,0009,0002,00002,212,1831,537,709 0 0 0 1552,5791,363025,00025,000 ctual 146,836320,5971,766,528 2,428,238 2,645,101 216,863 20222023202420252026Increase/ A 7,253,0938,930,4138,492,069 7,365,085 7,577,221 212,136 t s P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\41000 Engineering\\Street Fund budget worksheet 2026 y y e Materials003,362030,00030,000 istration00111000 g g y Activit g nal Maintenance00101,51375,00075,0000 g e 001,5953,0003,500500 g & Architectural0087,734183,000183,500500 g Supplies - Traffic009,59820,60020,6000 g e001990750750 Equpment - Traffic002301,6001,6000 g y istrations001,8615,4755,300 ineerin g g Total Recurrin s artment p Public Works DeFund #101 - Street Fund TR542640 520902Medicare OT01527000TR542640 520903L&I OT01731000TR542640 520904PERS OT0104182000TR542640 531001Office Supplies0073000TR542640 531004OperatinTR542 640 531006SafetTR542640 531008Repair & Maintenance SupplieTR542640 531010Vehicle Maintenance Supplies - Traffic002,7373,0003,0000TR542640 532001Fuel - Traffic005,16638,00020,000TR542640 535001Small Tools & Minor Equip - Traffic6,60240,02495,77476,50095,00018,500TR542640 539007TCD - Accident DamaTR542640 541002EnTR542640 541014Contracted SiTR542640 541024Inland Empire UtilitTR542640 542001PostaTR542640 542003Cell Phones002,2505,5505,5500TR542640 543001Travel/MileaTR542640 545003Equipment Rental0011917,00015,000TR542640 545007Interfund Vehicle Lease - Traffic 0005,0005,0000TR542640 546059Street Maintenance-CountTR542640 546065WSDOT Traffic Maintenance0066,34570,00070,0000TR542640 547004Waste Disposal00394000TR542640 548001Traffic Control Devices- Repair & Maint053,867TR542640 548003Vehicle Service - Repair & MainTR542640 548031Software Licenses & Maintenance2,4252,42514,66335,43235,200TR542640 549001Subscriptions 002,1962,5002,5000TR542640 549002Memberships & Professional Licenses0047,52055,71055,860150TR542640 549004ReTR542640 549018Vehicle License & ReTR594440 563003Traffic Control Improvements137,65493,64 9124,487100,000115,00015,000TR595640 563003Capital Traffic Control Equipment010,0658,857000 Local Access Street LS542100 531006Safety Equipment - Local Streets000000LS542100 531008Repair & Maint Supplies - Local Streets08771000LS542100 535001Small Tools & Minor Equip - Local Streets0270000LS542100 541002Engineering & Architect - Local Streets008,405000LS542100 541011Contract St Maint - Local Streets00159,099000LS542100 541017Advertising - Local Streets01,2871,653000LS542100 542003Cell Phones - Local Streets000000LS542100 543001Travel/Mileage - Local Streets09781,615000L S542100 545003Equipment Rental - Local Streets000000LS542100 548032Software Licenses - Local Streets003,438000LS542100 549003Printing & Binding - Local Streets00323000LS542100 549004Registrations - Local Streets0283700000LS542300 541011Contract St Maint - Local Streets0265,711344,651000LS595300 563000Construction 01,910,8261,017,755000LS595610 563000Construction - Sidewalks032,9850000 ))) 1,750,0001,750,0001,537,864 ((( from 2025 ) t e g 16.63% ( Bud t e g mendedProposedDecrease Bud A increase = 2.88% y et increase = Page 5 of 5 g Activit g ctual A ctual A 0037,184000070,568100,280000 48,55396,26555,760135,000135,000052,9091,565,359440,6981,885,000135,000 ctual 20222023202420252026Increase/ A 7,306,00210,495,7718,932,7679,250,0857,712,221 t s P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\41000 Engineering\\Street Fund budget worksheet 2026 y & Equipmen y (Truck) Activit ram g g ram0001,750,0000 g ments for Service Machiner y y Dut y Total NonrecurrinTotal Street Fund artment p s and Interfund Pa y LS542100= Local Street Pro ST543500= Street AdministrationTotal Recurrin TR542640 = Traffic SD542100= Street DepartmentTotal budBR542500= Bridge WT542660= Snow Operations ital Outla p Public Works DeFund #101 - Street Fund NONRECURRING ACTIVITY Ca LS597000 500310Transfers out - #31001,372,7610000LS595309 563000Local Street ProSD542399 548001Repairs & Maintenance08,1680000ST594449 564005HeavTR542649 531008Repair & Maintenance SupplieTR542649 535001Small Tools & Minor Equipment4,35617,59734,913000TR594449 563003Traffic control improvements00201,888000TR594440 564001Furniture & Equipment0010,672000TR597000 500501Transfers out - #501 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount 10 - Recurring BR542100 - Bridges Street Maint-Eng 510000 - Salaries & Wages34,103 520001 - FICA/401A2,114 520002 - Medicare494 520003 - L&I624 520004 - PERS2,986 520005 - Med Ins8,006 520006 - Life Ins261 520008 - HRA120 520009 - WA State PFML89 BR542100 - Bridges Street Maint-Eng Total48,797 BR542500 - Bridges Street Maint-Strct 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies - Bridge 10,000 531008 - Repair & Maintenance Supplies Total10,00010,000 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment - Bridge 1,000 535001 - Small Tools & Minor Equipment Total1,0001,000 541002 - Engineering & Architectural Engineering & Architectural 30,000 541002 - Engineering & Architectural Total30,00030,000 543001 - Employee Travel Expenses Travel/Mileage - Bridge 1,500 543001 - Employee Travel Expenses Total1,5001,500 Page 1 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount 548001 - Repair & Maintenance Services Bridge Maintenance 25,000 548001 - Repair & Maintenance Services Total25,00025,000 549004 - Registrations & Training Registrations - Bridge 750 549004 - Registrations & Training Total750750 BR542500 - Bridges Street Maint-Strct Total68,25068,250 SD542100 - Streets Street Maint-Eng 510000 - Salaries & Wages544,874 510900 - Overtime18,000 520001 - FICA/401A33,782 520002 - Medicare7,901 520003 - L&I11,087 520004 - PERS47,704 520005 - Med Ins143,064 520006 - Life Ins4,158 520008 - HRA2,986 520009 - WA State PFML1,428 531001 - Office Supplies/Equipment Office Supplies 500 531001 - Office Supplies/Equipment Total500500 531006 - Safety Supplies Safety Equipment 2,000 531006 - Safety Supplies Total2,0002,000 Page 2 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies 130,000 531008 - Repair & Maintenance Supplies Total130,000130,000 531010 - Vehicle Supplies Vehicle Maintenance Supplies 6,000 531010 - Vehicle Supplies Total6,0006,000 532001 - Vehicle Fuel FuelFuel for (7) vehicles 20,000 532001 - Vehicle Fuel Total20,00020,000 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment - Streets 15,000 535001 - Small Tools & Minor Equipment Total15,00015,000 541017 - Advertising Advertising 500 541017 - Advertising Total500500 542003 - Cell Phone Service Cell PhonesAvg price $42.10/mo, $505/yr 1,515 Ipad (1) 505 Laptop (3.5) 1,767 Msg Archiving $100/pp x (6.5) 650 Phones (3.5) 1,767 542003 - Cell Phone Service Total6,2046,204 543001 - Employee Travel Expenses Mileage, Meals, Airfare, Car rental, Lodging 4,000 Snow conference x 3 4,500 543001 - Employee Travel Expenses Total8,5008,500 545003 - Equipment Rental Equipment Rental 23,500 545003 - Equipment Rental Total23,50023,500 Page 3 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount 547004 - Waste Disposal Waste DisposalSunshine 22,500 Waste DisposalWM 1,500 547004 - Waste Disposal Total24,00024,000 548001 - Repair & Maintenance Services BNSF RR signal / gate repair 50% = COSV 1,000 Power tools 1,000 548001 - Repair & Maintenance Services Total2,0002,000 548002 - Copier Service Copier Maintenance 150 548002 - Copier Service Total150150 548003 - Vehicle Service - Rep & Maint Mister Carwash 1,000 Vehicle Service - Repair & Maint 5,000 548003 - Vehicle Service - Rep & Maint Total6,0006,000 548031 - Desktop SW Subscript/Maint Adobe Acrobat Pro x (1) @ 225/yr 225 Streetscan / CityLogix / Asset Management $40,000 8,000 548031 - Desktop SW Subscript/Maint Total8,2258,225 SD542100 - Streets Street Maint-Eng Total252,5791,067,563 SD542300 - Streets Street Maint-Rdwy 541011 - Contracted Street Maintenance Swale projects (ROW Landscaping x 5%)Other - Amts not included in 4% increase25% St / 75% Storm 2,182 Traffic Control Emergency (Spokane Traffic Control)50% St / 50% Storm 5,000 Yearly 4% increase (allows for same amt of service) 67,503 Added landscape areas from projects $10,000Other - Amts not included in 4% increase25% St / 75% Stor 2,500 Additional work N. Barker (2026 only) ($5,336)Other - Amts not included in 4% increase25% St / 75% 1,334 Dead Animal Removal (Richard Losh)100% Street 20,000 Page 4 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount Dignified Work Day $150,000 1 of 3 renewal50% St / 50% Storm 75,000 Emergency Cleanup - Asbestos100% Street 1,000 Emergency Cleanup / On Call (Geiger) - $70,000 - 22-039, effective thru 9/302650% St / 50% Storm 35,000 Emergency Services / On Call (Senske)$20,000 - Year to year contract50% St / 50% Storm 10,000 Emergency Spills / On Call (Able Cleanup)$5,000 - Year to year contract25% St / 75% Storm 1,250 Revival $150,000 24-061 3 of 3 renewals50% St / 50% Storm 75,000 $174,500 - Contract ROW: Landscaping (Senske) shared with Parks25% St / 75% Storm 43,625 ROW: Weed spraying (Clearwater)$46,781 - 24-042 3 of 3 renewals25% St / 75% Storm 11,696 $1,500,000. Street Repair & Maint (Inland Asphalt) 24-212 1 of 3 renewals90% St / 10% Storm 1,350,000 Street Sweeping (AAA Sweeping)$750,000. 24-188 1 of 4 renewals4% St / 96% Storm 30,000 Vegetation Management (Tree trimmng) $60,000 - (A1 = $45k / Trailhead Tree Srv = $15k) 50% St / 50% 30,000 541011 - Contracted Street Maintenance Total1,761,0901,761,090 546065 - WSDOT Maintenance Contract WSDOT Maintenance - StreetRoadway Maint 135,000 546065 - WSDOT Maintenance Contract Total135,000135,000 549003 - Printing Services Printing & Binding 70 549003 - Printing Services Total7070 SD542300 - Streets Street Maint-Rdwy Total1,896,1601,896,160 ST542900 - StrAdm Maint-Admin&OH 541024 - 811 Service Inland Empire Utility - 81150% St / 50% Gen Devl 5,500 541024 - 811 Service Total5,5005,500 545007 - Interfund Vehicle Lease Interfund Vehicle Lease (non-plow) 71,200 545007 - Interfund Vehicle Lease Total71,20071,200 Page 5 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount 549002 - Memberships APWA 260 Memberships - Professional Licenses 500 549002 - Memberships Total760760 549004 - Registrations & Training BNSF 250 Registrations 2,540 Flagging 300 Snow Conference x3 1,500 UPRR 100 549004 - Registrations & Training Total4,6904,690 ST542900 - StrAdm Maint-Admin&OH Total82,15082,150 ST543500 - StrAdm Admin-Facilities 531006 - Safety Supplies Safety Equipment50% St / 50% Storm 500 531006 - Safety Supplies Total500500 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies - Euclid50% St / 50% Storm 2,500 531008 - Repair & Maintenance Supplies Total2,5002,500 531009 - Janitorial Supplies Janitorial Supplies50% St / 50% Storm 1,000 531009 - Janitorial Supplies Total1,0001,000 535001 - Small Tools & Minor Equipment Smal Tools & Minor Equipment50% St / 50% Storm 1,000 535001 - Small Tools & Minor Equipment Total1,0001,000 541021 - Janitorial Services Janitorial Services50% St / 50% Storm 6,722 541021 - Janitorial Services Total6,7226,722 Page 6 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount 544003 - Taxes and Assessments Taxes & Assessments50% St / 50% Storm 1,500 544003 - Taxes and Assessments Total1,5001,500 545003 - Equipment Rental Equipment Rental50% St / 50% Storm 500 545003 - Equipment Rental Total500500 545050 - Operating Facilities Rent Operating Facilities Rent 100% Street 3,000 545050 - Operating Facilities Rent Total3,0003,000 547001 - Gas/Electric Service Electricity - Euclid Facility50% St / 50% Storm 8,500 547001 - Gas/Electric Service Total8,5008,500 547003 - Sewer Service Sewer 450 547003 - Sewer Service Total450450 548001 - Repair & Maintenance Services Backflow50% St / 50% Storm 100 Building Maintenance50% St / 50% Storm 2,000 Generator (fuel and load bank test) - $4,,100/yr50% St / 50% Storm 2,050 Yearly Furnace Cleaned50% St / 50% Storm 500 Industrial Park Dues - Park Spokane (300/mo), plus yearly recocilliations and extra work50% St / 50% 1,800 548001 - Repair & Maintenance Services Total6,4506,450 549006 - Miscellaneous Services Misc Services50% St / 50% Storm 1,025 549006 - Miscellaneous Services Total1,0251,025 ST543500 - StrAdm Admin-Facilities Total33,14733,147 Page 7 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount TR542630 - Traffic Street Maint-Lights 547001 - Gas/Electric Service Street Lighting 490,000 547001 - Gas/Electric Service Total490,000490,000 TR542630 - Traffic Street Maint-Lights Total490,000490,000 TR542640 - Traffic Street Maint-TCD 510000 - Salaries & Wages727,794 510900 - Overtime15,000 520001 - FICA/401A45,123 520002 - Medicare10,553 520003 - L&I12,480 520004 - PERS63,718 520005 - Med Ins111,162 520006 - Life Ins5,554 520008 - HRA2,450 520009 - WA State PFML1,907 531004 - Operating Supplies Paint and Cleaning Supplies 2,000 Signal Consumables 18,600 531004 - Operating Supplies Total20,60020,600 531006 - Safety Supplies Safety Equpment - Traffic 1,600 531006 - Safety Supplies Total1,6001,600 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies 25,000 531008 - Repair & Maintenance Supplies Total25,00025,000 Page 8 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount 531010 - Vehicle Supplies Vehicle Maintenance Supplies - Traffic 3,000 531010 - Vehicle Supplies Total3,0003,000 532001 - Vehicle Fuel Fuel - Traffic (4) vehicles 20,000 532001 - Vehicle Fuel Total20,00020,000 535001 - Small Tools & Minor Equipment Signal tech tools, minor signal equipment 95,000 535001 - Small Tools & Minor Equipment Total95,00095,000 539007 - TCD-Accident Damage Materials TCD - Accidents 30,000 539007 - TCD-Accident Damage Materials Total30,00030,000 541002 - Engineering & Architectural Consultant Analysis Services 70,000 Traffic Engineering Services (DEA) 10,000 Traffic Engineering Services (JUB) 85,000 Traffic Intersection count processing internal 5,000 Urban Logiq 13,500 541002 - Engineering & Architectural Total183,500183,500 541014 - Contract Signal Maintenance Contracted Signal Maintenance 75,000 541014 - Contract Signal Maintenance Total75,00075,000 541024 - 811 Service Inland Empire Utility 1,500 541024 - 811 Service Total1,5001,500 542001 - Postage Postage 750 542001 - Postage Total750750 Page 9 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount 542003 - Cell Phone Service Laptop (5) 2,525 Msg Archiving $100/pp x (5) 500 Phones (5)Avg price $42.10/mo, $505/yr 2,525 542003 - Cell Phone Service Total5,5505,550 543001 - Employee Travel Expenses Travel/Mileage 3,500 543001 - Employee Travel Expenses Total3,5003,500 545003 - Equipment Rental Equipment Rental 15,000 545003 - Equipment Rental Total15,00015,000 545007 - Interfund Vehicle Lease Interfund Vehicle Lease - Traffic 5,000 545007 - Interfund Vehicle Lease Total5,0005,000 546059 - Street Maintenance-County Legends 105,000 Signals 35,000 Signs 70,000 Striping 125,000 TraffAll 40,000 546059 - Street Maintenance-County Total375,000375,000 546065 - WSDOT Maintenance Contract Contingency 10,000 Signal / Illumination 60,000 546065 - WSDOT Maintenance Contract Total70,00070,000 548001 - Repair & Maintenance Services Equipment testing, calibrating, repair 1,500 Failure 5,000 548001 - Repair & Maintenance Services Total6,5006,500 Page 10 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount 548003 - Vehicle Service - Rep & Maint Bucket truck - tire replacement 1,500 Bucket truck certification & inspection 1,500 External vehicle repairs (4) 6,000 548003 - Vehicle Service - Rep & Maint Total9,0009,000 548031 - Desktop SW Subscript/Maint Autocad 900 Bluebeam - renewal $189/yr x 1 800 Bluebeam - renewal $189/yr x 4 1,600 FMX Management 4,000 Generic 500 Kinetic (Mobility signals)- traffic signal mgmt per year 17,000 Miovision (renewals in 2025) 10,000 Sidra - Roundabout analysis 400 Synchro plus SimTraffic (upgrade 2027 or 2028) 0 548031 - Desktop SW Subscript/Maint Total35,20035,200 549001 - Subscription Services Highway Capacity Manual (recheck 2027) 0 Manual renewals 1,000 Manual: ITE Trip Generation (every 3-4 yrs) 1,500 549001 - Subscription Services Total2,5002,500 549002 - Memberships ASCE 270 Fiber Recertification 200 IMSA 400 IMSA Signal Tech Certification - $100/3yrs 100 ITE 660 PE Licenses $130 (2 yr renewal) 130 SRTC - VISUM membership 3,800 SRTC Membership (based on City's population) 35,000 SRTMC Management Fees 15,000 Transportation Professional Cert Board PTOE 0 TRB (Transportation Research Board) 300 549002 - Memberships Total55,86055,860 Page 11 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount 549004 - Registrations & Training BNSF 0 Fiber Optic Training next yr 2027 0 Flagging 300 ITS America or similar 2,000 Registrations5 staff @ $600 3,000 549004 - Registrations & Training Total5,3005,300 TR542640 - Traffic Street Maint-TCD Total1,044,3602,040,101 TR594440 - Traffic Capital-Street Ops 563003 - Capital Traffic Control Equip Traffic Control Improvements 115,000 563003 - Capital Traffic Control Equip Total115,000115,000 TR594440 - Traffic Capital-Street Ops Total115,000115,000 WT542660 - WinterOps Maint-Snow/IceCtrl 510000 - Salaries & Wages104,249 510900 - Overtime40,000 511000 - Temporary/Seasonal Wages48,205 520001 - FICA/401A6,463 520002 - Medicare1,512 520003 - L&I2,121 520004 - PERS9,127 520005 - Med Ins27,372 520006 - Life Ins796 520008 - HRA571 520009 - WA State PFML273 521001 - FICA/401A Temp/Seasonal2,989 Page 12 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount 521002 - Medicare Temp/Seasonal699 521003 - L&I Temp/Seasonal1,500 521009 - WA State PFML Temp/Seasonal126 531004 - Operating Supplies Operating Supplies - Snow Removal 350,000 531004 - Operating Supplies Total350,000350,000 531008 - Repair & Maintenance Supplies Repair & Maintenance - Snow Removal 5,000 531008 - Repair & Maintenance Supplies Total5,0005,000 531010 - Vehicle Supplies Vehicle Maintenance Supplies 105,000 531010 - Vehicle Supplies Total105,000105,000 532001 - Vehicle Fuel Fuel - Snow Removal 40,000 532001 - Vehicle Fuel Total40,00040,000 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment - Snow Removal 7,500 535001 - Small Tools & Minor Equipment Total7,5007,500 541005 - Professional Services-General Professional Services - Snow Removal 2,000 541005 - Professional Services-General Total2,0002,000 541011 - Contracted Street Maintenance Contract St Maint/Sidewalk snow removal 40,000 541011 - Contracted Street Maintenance Total40,00040,000 541012 - Contracted Snow/Ice Removal Winter Snow Services - Arterial/Hillside 250,000 Winter Snow Services - Residential 175,000 541012 - Contracted Snow/Ice Removal Total425,000425,000 541015 - WSDOT Snow/Ice Removal Page 13 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount WSDOT Maintenance Contract - Snow 135,000 541015 - WSDOT Snow/Ice Removal Total135,000135,000 541017 - Advertising Advertising 500 541017 - Advertising Total500500 545003 - Equipment Rental Equipment Rental 24,000 545003 - Equipment Rental Total24,00024,000 545007 - Interfund Vehicle Lease Interfund Vehicle Lease (plow)Finance calculates - USING 2025 as Placeholder 300,000 545007 - Interfund Vehicle Lease Total300,000300,000 548001 - Repair & Maintenance Services Equipment Repair & Maintenance - Snow Removal 500 548001 - Repair & Maintenance Services Total500500 548003 - Vehicle Service - Rep & Maint DOT Inspections (Northwest Trailer Center) 1,800 Outside vehicle repairs 45,000 548003 - Vehicle Service - Rep & Maint Total46,80046,800 548031 - Desktop SW Subscript/Maint Insite (Cummins engines) 850 Ron Turley 1,800 548031 - Desktop SW Subscript/Maint Total2,6502,650 549001 - Subscription Services Precise 3,600 Weathernet (Narwhal) 2,500 549001 - Subscription Services Total6,1006,100 WT542660 - WinterOps Maint-Snow/IceCtrl Total1,490,0501,736,053 10 - Recurring Total5,471,6967,577,221 99 - Non-recurring ST594449 - StrAdm Capital-Street OpsNR 564005 - Capital Machinery & Equipment Page 14 of 15 Street Fund #101 Details 2026 Proposed Budget Row LabelsDetail Amount Capital Equipment Replacement Programs - traffic lights, etc.135,000 564005 - Capital Machinery & Equipment Total135,000135,000 ST594449 - StrAdm Capital-Street OpsNR Total135,000135,000 99 - Non-recurring Total135,000135,000 Grand Total5,606,6967,712,221 Page 15 of 15 )))) 374500 (( 2,5004,000 (( from 2025 t e g Bud t e g 102,598106,7644,166 mendedProposedDecrease Bud A ) 000000000000000000000000 30,014 ctual ( A Page 1 of 2 ) 34,385 ctual ( A ) 6487336881,5001,50001921,06502,5002,5000 7,6181,6982,7603,0485,5006,1636635,3745,5284,1297,5005,0009,62610,30110,98411,00011,500500 ( 15,58127,32238,35068,54775,6077,06011,11377,45911,00912,70034,50021,80032,301100,27830,79337,20058,00020,800 ctual 356,858597,594826,2031,578,8151,747,214168,399 20222023202420252025Increase/ A s P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\41000 Engineering\\Stormwater budget worksheet 2026 s es01,088 e00010,00010,0000 Service 8114,3614,6495,02710,0006,000 g g y t Usa y e/Meals752,6621,6634,0004,0000 g Supplies7311,6358615000g ement Fund A g y g Equipmen y es261,795458,019642,9631,105,5851,219,465113,880 al Notices760 g A g es dvertisin g A artment p roll Taxes / Benefits y lies es / Pa g pp Public Works DeFund #402 - Stormwater Mana RECURRING ACTIVITY Wa SW531000 510000WaSW531000 510900Overtime03,6677,175000SW531000 511000Temp/Seasonal WaSW531000 520001FICA/401SW531000 520002Medicare3,6556,4129,00816,03117,6821,651SW531000 520003L&I3,0605,0017,72319,68219,308SW531000 520004PERSSW531000 520005Med Ins63,966105,335140,410250,106289,72639,620SW531000 520006Life Ins1,9873,5674,8348,4299,304875SW531000 520008HRSW531000 520009WA State PFML4451,0041,2622,3373,195858SW531000 520901FICA/401A OT0220423000SW531000 520902Medicare OT05299000SW531000 520903L&I OT059124000SW531000 520904PERS OT0331676000SW531000 511111Compensated Absences12,28917,039121000SW531000 521001FICA/401A Temp/Seasonal067SW531000 521002Medicare Temp/Seasonal016SW531000 521003L&I Temp/Seasonal021 Su SW531000 531004OperatinSW531000 531006SafetSW531000 531008Repair & Maintenance SupplieSW531000 531009Janitorial Supplies201072901,0001,000SW531000 531010Vehicle Maintenance SupplieSW531000 532001Fuel8,4908,9768,29510,00010,0000SW531000 535001Small Tools & Minor Equipment5,7455,9465,0835,0006,0001,000 Other Services & Char SW531000 541003ESRI ARC / GIS5,36719,17229,62424,00028,1604,160SW531000 541005Professional Services22,79112,41813,096100,000150,00050,000SW531000 541017SW531000 541018LeSW531000 541020Decant FacilitSW531000 541021Janitorial Services3,1085,8586,1476,7226,977255SW531000 541024Inland Empire UtilitSW531000 541047Private stormwater maintenance1,137,0901,208,1951,890,2421,894,9951,931,34536,350SW531000 542002Telephone Service00SW531000 542003Cell Phones2,3132,8634,0235,5756,7371,162SW531000 543001Travel/MileaSW531000 544003Taxes and Assessments4541,2391,1611,2501,500250SW531000 545003Equipment Rental2,6002,516453,0005,1002,100SW531000 545007Interfund Vehicle Lease6,7506,75013,00016,50016,5000SW531000 547001ElectricitSW531000 547002Water & Sprinkler48,41564,07854,12564,00064,0000 ))) 13,06950,00050,000 ((( from 2025 t e g Bud t e g mendedProposedDecrease Bud A increase = 7.02% y 000000000000000000000000000000000000 Activit g Total budget increase = 47.08% ctual A Page 2 of 2 Total Recurrin ctual A 004,5143,0003,500500088,4410134,938311,5641,500,0004,000,0002,500,0000717,41113000000897,318000 2852903054504500 43,14945,64068,08388,00091,3103,31043,14945,64068,08388,00091,3103,31013,14434,969 ctual 464,3441,427,8522,487,1891,700,0004,100,0002,400,000 20222023202420252025Increase/ A 1,297,7411,471,3082,218,5712,288,8062,376,69387,8871,730,0492,214,8193,143,6513,992,8214,273,217280,3962,194,3933,642,6715,630,8405,692,8218,373,2172,680,396 k ys t (1/2 cost) n t P:\\1. General Governance\\Budget\\2026 Budget\\2026 Budget Worksheets\\41000 Engineering\\Stormwater budget worksheet 2026 e Improvements6,696393 y g y istration252111 & Equipmen e / Capital Outla y g g Activit g 11097687510,59010,5900 I90 Preservatio g Activit y g t ue Ave. Preservation102,2982,124 g Machineremont00246,221000 y g ement Fund g Permi & Bindin g Dut rgy y istrations4231,60310,0806,8957,020125 g Total Recurrin Construction - Draina Total NonrecurrinTotal Stormwater Fund artment p s y 36359510#363 - Rid overnmental Services g ital Outla p Public Works DeFund #402 - Stormwater Mana SW531000 547003SeweSW531000 547004Waste Disposal32,73434,23770,76141,00041,0000SW531000 547005Television Services49684SW531000 548001Repair & Maintenance Services11,03080,28994,78313,85021,9508,100SW531000 548002Copier Maintenance7874621501500SW531000 548003Vehicle Service - Repair & MainSW531000 548031Software Licenses & Maintenance5,5596,4882,43556,05642,987SW531000 549001Subscription2,4623,5173,975000SW531000 549002Memberships3126064212,4233,7021,279SW531000 549003PrintinSW531000 549004ReSW531000 549006Miscellaneous Services7451,2691,0218501,025175SW531000 549018Vehicle License & ReSW531000 549025Professional Licenses380203000 Inter SW531000 546071EcoloNONRECURRING ACTIVITY Ca SW531000 541040Watershed Studies69,16223,04427,949150,000100,000SW531099 541005Professional Services272,7310050,0000SW594310 561000Land Acquisition0252,835SW594310 564005HeavSW594319 564005Generator for Maintenance Shop 3005951W #300 - Pines & Mission Intersection Improvement855,200141,4720003095954W #309 - Barker Homes Local Access Streets22803145954W #314 - Balfour Park Fronta3345954W #334 - Spra3405954A #340 - 8th Ave Sidewalk - Coleman to Par34159540#341 - Broadwa40004020 #345 - Park Rd Sidewalk - Nora to Baldwin0161,9703465951W #346 - Bowdish Sidewalk - 12th to 22nd06,527862,536000 Stormwater Fund #402 Detail 2026 Proposed Budget Row LabelsDetail Amount SW531000 - StmWater Storm Drainage Ut 510000 - Salaries & Wages1,219,465 520001 - FICA/401A75,607 520002 - Medicare17,682 520003 - L&I19,308 520004 - PERS106,764 520005 - Med Ins289,726 520006 - Life Ins9,304 520008 - HRA6,163 520009 - WA State PFML3,195 531006 - Safety Supplies Safety Equipment500 Vests, glasses, hardhats ..1,000 531006 - Safety Supplies Total1,5001,500 531008 - Repair & Maintenance Supplies Lids, grates10,000 Oil spill cleanup supplies50% St / 50% Storm500 Paint, marking for 811 500 Proprietary product (CDS, SILVA) 20,000 Repair and Maintenance Supplies2,500 Vegetation Supplies 50% St / 50% Storm1,000 531008 - Repair & Maintenance Supplies Total34,50034,500 531009 - Janitorial Supplies Janitorial Supplies1,000 531009 - Janitorial Supplies Total1,0001,000 531010 - Vehicle Supplies Vehicle Maintenance Supplies5,000 531010 - Vehicle Supplies Total5,0005,000 532001 - Vehicle Fuel FuelFuel for (5) vehicles10,000 532001 - Vehicle Fuel Total10,00010,000 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment 6,000 535001 - Small Tools & Minor Equipment Total6,0006,000 Page 1 of 6 Stormwater Fund #402 Detail 2026 Proposed Budget Row LabelsDetail Amount 541003 - GIS Services ESRI / ARC GIS Arc GIS Use $90,300 for the split (2026 - 2028) 18,060 Pictometry Tiles (every even year) Use $18,000 for the split3,600 Skywatch - $6,500 for each request6,500 541003 - GIS Services Total28,16028,160 541005 - Professional Services-General Material Testing20,000 Planning and Pre-design, geotech 80,000 Professional ServicesSurveying 50,000 541005 - Professional Services-General Total150,000150,000 541017 - Advertising Advertising 2,500 541017 - Advertising Total2,5002,500 541020 - Decant Facility Usage Decant Facility Usage 10,000 541020 - Decant Facility Usage Total10,00010,000 541021 - Janitorial Services Janitorial Services - Euclid Facility50% St / 50% Storm6,977 541021 - Janitorial Services Total6,9776,977 541024 - 811 Service Inland Empire Utility - 8116,000 541024 - 811 Service Total6,0006,000 541047 - Contracted SW Maintenance Added landscape areas from projects - $10,000Other - Amts not included in 4% increase25% St / 75% St 7,500 Emergency Cleanup / On Call (Geiger)50% St / 50% Storm - $70,000 - 22-039, effective thru 9/202635,000 Emergency Services / On Call (Senske)50% St / 50% Storm - $20,000 - Year to year contract 10,000 Emergency Spills / On Call (Able Cleanup)25% St / 75% Storm - $5,000 - Year to year contract3,750 N. BArker (2026 only) - adtl worksOther - Amts not included in 4% increase25% St / 75% Storm 4,002 ROW Maintenance 50% St / 50% Storm Dignified Work Day $150,000 1 of 3 renewal75,000 ROW Maintenance 50% St / 50% Storm Revival $150,000 24-061 3 of 3 renewals 75,000 Page 2 of 6 Stormwater Fund #402 Detail 2026 Proposed Budget Row LabelsDetail Amount ROW: Landscaping (Senske)25% St / 75% Storm - $174,500 Contract shared with Parks130,875 ROW: Weed spraying (Clearwater)25% St / 75% Storm - $46,781 - 24-042 3 of 3 renewals 35,086 Stormwater Improvements100% Storm - $350,000 - 4 of 4 renewals, rebid fall 2026350,000 Street Repair & Maint (Inland Asphalt)90% St / 10% Storm - $1,500,000. 24-212 1 of 3 renewals 150,000 Street Sweeping (AAA Sweeping)4% St / 96% Storm - $750,000. 24-188 1 of 4 renewals720,000 Swale projects (ROW Landscaping x 5%)Other - Amts not included in 4% increase25% St / 75% Storm 6,544 Traffic Control Emergency (Spokane Traffic Control)50% St / 50% Storm5,000 Vactoring (AAA Sweeping) 100% Storm - $219,549.50 - 4 of 4 renewals, rebid fall 2026 220,000 Vegetation Management (Tree trimmng)50% St / 50% Storm - $60,000 - (A1 = $45k / Trailhead Tree Srv 30,000 Yearly 4% increase (allows for same amt of service) 73,588 541047 - Contracted SW Maintenance Total1,931,3451,931,345 542003 - Cell Phone Service Cell Phones-Avg price $42.10/mo, $505/yr2,904 I-pads / Laptops3,283 Msg Archiving $100/pp x (5.5)550 542003 - Cell Phone Service Total6,7376,737 543001 - Employee Travel Expenses Travel/Mileage/Meals4,000 543001 - Employee Travel Expenses Total4,0004,000 544003 - Taxes and Assessments Taxes and Assessments50% St / 50% Storm1,500 544003 - Taxes and Assessments Total1,5001,500 545003 - Equipment Rental Equipment RentalMaint Shop (Lift)50% St / 50% Storm 500 Port a potty- Decant Facility, behind Wallaroo's (Sweeping)2,600 r Storm othe1,500 Vegetatiion: wood chipper, mini excavator50% St / 50% Storm 500 545003 - Equipment Rental Total5,1005,100 Page 3 of 6 Stormwater Fund #402 Detail 2026 Proposed Budget Row LabelsDetail Amount 545007 - Interfund Vehicle Lease Interfund Vehicle Lease16,500 545007 - Interfund Vehicle Lease Total16,50016,500 546071 - Ecology Permit Annual SAM Contribution40,000 Ecology Permit51,310 546071 - Ecology Permit Total91,31091,310 547001 - Gas/Electric Service Electricity 50% St / 50% Storm Maint Shop8,500 Irrigation 3,000 547001 - Gas/Electric Service Total11,50011,500 547002 - Water Service Water & Sprinkler 64,000 547002 - Water Service Total64,00064,000 547003 - Sewer Service Sewer (Euclid Facility)50% St / 50% Storm Sewer $70- 75 / mo 450 547003 - Sewer Service Total450450 547004 - Waste Disposal Waste DisposalSpecial eductor waste to Grahm Rd (chemicals)100% Storm1,000 WM Street Sweeping waste 4% St / 96% Storm40,000 547004 - Waste Disposal Total41,00041,000 548001 - Repair & Maintenance Services Backflow50% St / 50% Storm100 Building Maintenance50% St / 50% Storm 2,000 Generator (fuel and load bank test) - $4,,100/yr50% St / 50% Storm2,050 Industrial Park Dues 50% St / 50% Storm- Park Spokane (300/mo)- Yearly reconciliations, extra work 1,800 Pumps, fences, gatesStorm - 100%7,500 Repair & Maintenance ServicesProprietory product servicingStorm - 100% 7,500 Vegetation equipment repair50% St / 50% Storm 500 Yearly Furnace Cleaned50% St / 50% Storm500 548001 - Repair & Maintenance Services Total21,95021,950 548002 - Copier Service Copier Maintenance150 548002 - Copier Service Total150150 Page 4 of 6 Stormwater Fund #402 Detail 2026 Proposed Budget Row LabelsDetail Amount 548003 - Vehicle Service - Rep & Maint Mister Carwash500 Vehicle Service - Repair & MaintExternal vehicle repairs (5) 3,000 548003 - Vehicle Service - Rep & Maint Total3,5003,500 548031 - Desktop SW Subscript/Maint Adobe Acrobat Pro x 2 @ $225/ea 450 AutoCad C3D - C3D: (2) @ $1475 (thru 2026) 2,950 AutoCad C3D - New seat (1) @ $38873,887 Bluebeam - New seats1,600 Bluebeam (4) x $400 - old seats 1,600 Eagle Web Access (Spokane County) 150 Software Licenses & MaintenanceHydrocad Software350 Streetscan / CityLogix / Asset Management $40,00020% St / 80% Storm 32,000 548031 - Desktop SW Subscript/Maint Total42,98742,987 549002 - Memberships American Water Resources Assoc (AWRA) 180 APWA - $220220 Association of State Floodplain Managers (ASFPM) 100 Fututre new membershjips 1,000 IWAC - ID / WA Aquifer Collaborative 1,500 License 125 / each, every other year even/odd375 Memberships / Professional LicensesDept of Ecology 225 Pesticide 60 Waterworks42 549002 - Memberships Total3,7023,702 549003 - Printing Services Printing and BindingSmall Works projects450 Public education outreach, View5,000 Training publications / materials 5,000 WSDOT Specs - every even year in Jan (2 X $70) 140 549003 - Printing Services Total10,59010,590 549004 - Registrations & Training BNSF 150 CESL (1,500 annual)1,500 Flagging (majority not due until 2027)120 Registrations 5,250 549004 - Registrations & Training Total7,0207,020 Page 5 of 6 Stormwater Fund #402 Detail 2026 Proposed Budget Row LabelsDetail Amount 549006 - Miscellaneous Services Misc Services50% St / 50% Storm US Linen & Uniform1,025 549006 - Miscellaneous Services Total1,0251,025 SW531000 - StmWater Storm Drainage Ut Total2,526,0034,273,217 SW531099 - StmWater Storm Drainage UtNR 541040 - Watershed Studies Watershed / Floodplain Studies100,000 541040 - Watershed Studies Total100,000100,000 SW531099 - StmWater Storm Drainage UtNR Total100,000100,000 SW595400 - StmWater Cap Projects 563000 - Construction NON RECURRING EXPENDITURESConstruction - Drainage / Capital Outlays4,000,000 563000 - Construction Total4,000,0004,000,000 SW595400 - StmWater Cap Projects Total4,000,0004,000,000 Grand Total6,626,0038,373,217 Page 6 of 6 P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 23 City Fees and Other Revenues\\Property Tax Estimates 2025 02 21 SPOKANE VALLEY, WA 2/21/2025 1% Property Tax Increase Calculations Assessed Value for 2025 Levy17,928,330,743 (1) 2025 Levy14,109,817.60 Levy Rate per $1,0000.7870 Tax on $439,000 Home345.50 Increase of 1%141,098.18 % Increase1.00% Increase in Levy Rate per $1,0000.0079 Increase in Tax on $439,000 Home3.45 Total Levy Rate per $1,0000.7949 Total Tax on $439,000 Home348.95 (1)Based on email from 1/17/25 from Spokane County. 1% Increase P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 23 City Fees and Other Revenues\\Property Tax Estimates 2025 02 21 SPOKANE VALLEY, WA 2/14/2024 Banked Capacity Calculations 2/21/2025 Assessed Value for 2025 Levy17,928,330,743 (1) Statutory Max Levy @ $1.60/$1,000 Assessed Value28,685,329.19 2025 Levy14,109,817.60 Levy Rate per $1,0000.7870 Tax on $439,000 Home345.50 Increase of Banked Capacity1,304,820.13 % Increase9.25% Increase in Levy Rate per $1,0000.0728 Increase in Tax on $439,000 Home31.95 Total Levy Rate per $1,0000.8598 Total Tax on $439,000 Home377.45 (1)Based on email from 1/17/25 from Spokane County. Banked Capacity P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 23 City Fees and Other Revenues\\Property Tax Estimates 2025 02 21 SPOKANE VALLEY, WA 2/21/2025 Levy Lid Lift Calculations Assessed Value for 2025 Levy17,928,330,743 (1) Statutory Max Levy @ $1.60/$1,000 Assessed Value28,685,329.19 2025 Levy14,109,817.60 Levy Rate per $1,0000.7870 Tax on $439,000 Home345.50 Total Possible Increase14,575,511.59 % Increase103.30% Increase in Levy Rate per $1,0000.8130 Increase in Tax on $439,000 Home356.90 Total Levy Rate per $1,0001.600 Total Tax on $439,000 Home702.40 $1,000,000 Increase1,000,000.00 % Increase7.09% Increase in Levy Rate per $1,0000.0558 Increase in Tax on $439,000 Home24.49 Total Levy Rate per $1,0000.843 Total Tax on $439,000 Home369.98 $3,000,000 Increase3,000,000.00 % Increase21.26% Increase in Levy Rate per $1,0000.1673 Increase in Tax on $439,000 Home73.46 Total Levy Rate per $1,0000.954 Total Tax on $439,000 Home418.96 $4,337,304 Increase4,000,000.00 % Increase28.35% Increase in Levy Rate per $1,0000.2231 Increase in Tax on $439,000 Home97.95 Total Levy Rate per $1,0001.010 Total Tax on $439,000 Home443.44 (1)Based on email from 1/17/25 from Spokane County. Levy Lid Lift P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 23 City Fees and Other Revenues\\Property Tax Estimates 2025 02 21 SPOKANE VALLEY, WA 2/25/2025 Increase of $0.50 per $1,000 Assessed Value for 2025 Levy17,928,330,743 (1) 2025 Levy14,109,817.60 Levy Rate per $1,0000.7870 Tax on $439,000 Home345.50 Increase of $0.50 per $1,0008,964,165.37 % Increase63.53% Increase in Levy Rate per $1,0000.5000 Increase in Tax on $439,000 Home219.50 Total Levy Rate per $1,0001.2870 Total Tax on $439,000 Home565.00 (1)Based on email from 1/17/25 from Spokane County. Increase $0.50 per $1,000 2/21/2025 Tax 6% Utility Tax 5% Utility Tax 4% Utility Tax 3% Utility Tax 2% Utility Tax 1% Utility $1,404,896$2,809,792$4,214,687$5,619,582$7,024,478$8,429,375 CITY OF SPOKANE VALLEY, WAAnnual Utility Tax RevenueEstimates for the City Electric Services$881,369$1,762,738$2,644,107$3,525,475$4,406,844$5,288,213Natural Gas Services264,293528,585792,8781,057,1701,321,4631,585,756Sewer Services152,073304,146456,218608,291760,364912,437 Solid Waste Disposal Services107,161214,323321,484428,646535,807642,969 CITY OF SPOKANE VALLEY, WA 2/21/2025 Calculation of Gross Sales 2024 & Estimated TBD Sales Tax Collections Calendar Year 2024 Sales Tax Collections32,239,527$ COSV Sales Tax Rate0.85% Estimated Gross 2024 Sales3,792,885,529$ 2024 Estimated Gross Taxable Sales in the City3,792,885,529$ Multiplied by: TBD Sales Tax Rate0.10% $ 3,792,886 Estimate at Historic Low Sales Tax Collections: Calendar Year 2010 Sales Tax Collections14,097,299$ COSV Sales Tax Rate0.85% Gross 2010 Sales1,658,505,821$ Gross 2010 Sales1,658,505,821$ Max TBD Sales Rate0.10% $ 1,658,506 P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 23 City Fees and Other Revenues\\Police Funding Revenue Estimates 2025 02 21 SPOKANE VALLEY, WA 2/21/2025 Estimated Potential Public Safety Sales Tax Revenue estimate for a Public Safety Sales Tax under RCW 82.14.450. Estimate at 2024 actual sales tax collection levels: 2023/2024 Spokane Valley Taxable Sales3,612,013,320 2022 Auto Dealership Taxable Sales COSV(484,497,076) (1) 3,127,516,244 Public Safely Sales Tax 0.1%0.10%3,127,516 Spokane Valley's 85%2,658,389 Estimate at 2024 estimated sales tax collection levels: 2024 sales tax collections 32,239,527 Divided by City portion (0.85%)0.85% 2023 Estimated Spokane Valley Taxable Sales3,792,885,529 2023 Estimated Auto Dealership Taxable Sales COSV(484,497,076) (1) 3,308,388,453 Public Safely Sales Tax 0.1%0.10%3,308,388 Spokane Valley's 85%2,812,130 (1)Pulled from Washington DOR website Taxable Retail Sales for 2023 Quarters 3 and 4 and 2024 Quarters 1 and 2 to approximate 2024 amounts. NAICS codes limited to auto sales 4 Public Safety Sales Tax Ballot Measure ÏAugust ElectionAdjustments to the Master Fee ScheduleImpact FeesFee Structure for the Cross CountryCourseFee Structure for CenterPlaceIndirect Cost Rate PlanSchool Zone Speed Cameras?? Options Currently Being Worked On: P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 22 Supplemental Budget Requests\\supplemental requests 2026 CITY OF SPOKANE VALLEY, WA 6/10/2025 2026 Budget Supplemental Requests Account NumberAccount TitleDescriptionAmount #001 - General Fund Facilities nFA594180 564005Capital Machinery & Equipment 4 Portable Heating/AC Units 18,000 PCB boards to have on hand in case of nCH518399 548001Building Repair & Maint.compressor failure in City Hall HVAC.10,000 Replace carpeting and paint two rooms at CenterPlace. nCX575599 548007Building Repair & Maint.30,000 58,000 Parks & Recreation nCP571299 564005Capital Machinery & Equipment CenterPlace Great Room audio refresh 80,000 80,000 Total General Fund138,000 r0 recurring nonrecurringn138,000 138,000 #402 - Stormwater Fund Temp/Seasonal Wages, Taxes & SW531000-511000/52100X rBenefits Two interns to assist Stormwater program.56,450 Total Stormwater Fund56,450 #501 - Equipment Rental & Replacement Fund FM594420 564006Snow Plow Replace one snow plow 270,000 6Vehicle Replace one vehicle in Engineering 50,000 FM594480 56400 Total Equipment Rental & Replacement Fund320,000 Page 1 of 8 BUD-2CAPITAL OUTLAY REQUEST Department Name:ProgramFund No. FacilitiesAdministration001 Description Buy 4 Portable heating/ACunits ($4,500 each). Units are needed in case of HVAC failures at any facility. Section 1: Capital Equipment Request Circle One ReplacementAddition Unit Cost4,500$ X Quantity4=Total Cost 18,000.00$ Impact on Operating Budget 202620272028202920302031 TOTALS Equipment Cost - Personnel Cost - Materials & Svcs 18,000 18,000 TOTALS 18,000 - - - - - 18,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost Impact on Operating Budget 202620272028202920302031 TOTALS Equipment Cost Personnel Cost Materials & Svcs TOTALS - Page 2 of 8 BUD-2CAPITAL OUTLAY REQUEST Department Name:ProgramFund No. FacilitiesCity Hall Maintenance001 Description Buy 4 PCB Boards ($2,500 each)for Daikin HVAC. In case of compressor failure, PCB Boards need to be replaced. Compressors are covered by warranty by boards are not. They are long lead materials. Section 1: Capital Equipment Request Circle One ReplacementAddition Unit CostX Quantity=Total Cost Impact on Operating Budget 202620272028202920302031 TOTALS Equipment Cost - Personnel Cost - Materials & Svcs - TOTALS - - - - - - - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost 10,000.00$ Impact on Operating Budget 202620272028202920302031 TOTALS Equipment Cost - Personnel Cost - Materials & Svcs 10,000 10,000 TOTALS 10,000 - - - - - 10,000 Page 3 of 8 BUD-2CAPITAL OUTLAY REQUEST Department Name:ProgramFund No. FacilitiesCenterplace Maintenance001 Description CarpetReplacement & Paint of Rooms 207 and 216 at CenterPlace. Section 1: Capital Equipment Request Circle One ReplacementAddition Unit CostX Quantity=Total Cost Impact on Operating Budget 202620272028202920302031 TOTALS Equipment Cost - Personnel Cost - Materials & Svcs - TOTALS - - - - - - - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost 30,000.00$ Impact on Operating Budget 202620272028202920302031 TOTALS Equipment Cost - Personnel Cost - Materials & Svcs 30,000 30,000 TOTALS 30,000 - - - - - 30,000 Page 4 of 8 BUD-2CAPITAL OUTLAY REQUEST Department NameProgramFund No. Parks & RecreationCenterPlace ActivitiesCP571200 Description TheCenterPlace Operations Review and Strategic Recommendations from Johnson Consulting submitted in April 2025 highlighted, among other things, the recommendation to establish an Equipment Repair & Replacement Fund for ongoing equipment needs to support ongoing and increased revenue-generating events and activities in the facility. TheCreston presentation system in the Great Room is older and outdated and does not have certain functionality requested by customers, such as remote-meeting access and audio output for media and recording. Additionally, the existing system frequently requires troubleshooting by IT to re-connect presentation graphics to the video wall and/or audio system to maintain and/or restore functionality. Audio upgrades in the Great Room have also been requested by customers and city staff. Last year a request for $80,000 to address these issues was not able to be funded through the 2025 budget process. IT is concerned that a complete system failure could leave the presentation system unable to be brought back online by city staff. The A/V equipment needs to be refreshed and expanded to not only accommodate requested functionality, but also to bring the equipment to a current, more easily supported system. If we are unable to service and support the equipment, we run the risk of not having the system available to provide presentations. Staff proposes establishing a CenterPlace Equipment Repair and Replacement fund (ER&R) with an initial amount of $80,000 and has identified $20,000 in proposed 2026 CenterPlace operating budget cuts to re-allocated towards the new fund. This request is for an additional $60,000. Section 1: Capital Equipment Request Circle One ReplacementAddition Unit CostX Quantity=Total Cost Impact on Operating Budget 202620272028202920302031 TOTALS Equipment Cost - Personnel Cost - Materials & Svcs - TOTALS - - - - - - - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost 80,000.00$ Impact on Operating Budget 202620272028202920302031 TOTALS Equipment Cost50,000.00$ $ 50,000.00 Personnel Cost Materials & Svcs30,000.00$ $ 30,000.00 TOTALS$ 80,000.00$ 80,000.00 Page 5 of 8 BUD-1JUSTIFICATION FOR PERSONNEL OR WORK PROGRAM CHANGES Department NameProgramFund No. Public WorksStormwater Utility402 Reason for changes in personnel or work program Seasonal Interns (2):The newly adopted "enhanced" stormwater program requires additional assistance for field documenting the City's storm system as well as inspecting facilities. The City, under the current National Pollution Discharge Elimination Permit (NPDES) and Underground Injection Control (UIC) program, is responsible for documenting and inspecting all stormwater facilities, public and private, within its jurisdiction. Within the City, there are over 20,000 public stormwater facility elements (swales, drywells, inlets, culverts etc.), as well as approximately 12,000 private structures (swales, drywells and inlets). There are no associated material or equipment needs for the proposed interns. Costs for the interns will be borne 100% by the Storwater Utility, Fund 402. Historically, the Stormwater Utility employed 2 interns every year until 2020 (COVID). Total Cost of Change(Itemize by line-item detail only) Budget Personnel Services BARS Number Year Estimated Cost Stormwater Interns (2)51100052100X2026$ 56,450 SW531000 2027$ 58,708 2028$ 61,056 2029$ 63,499 (Costs escalated by 4% per year)2030$ 66,039 TOTAL$ 305,751 Materials and Services 2026 2027 2028 2029 2030 TOTAL0 Equipment 2026 2027 2028 2029 2030 TOTAL0 Other 2026 2027 2028 2029 2030 TOTAL0 Revenue Offset Budget Year 2026Total Cost$ 305,751.41 2027 $ - 2028Less Revenue Offset 2029 2030Net Cost$ 305,751.41 TOTAL0 Page 6 of 8 BUD-2CAPITAL OUTLAY REQUEST Department Name:Program: Fund No. Public Works - StreetsGeneral Government501 Description Snowplow Truck #211 -Replacement !ƭ ƦğƩƷ ƚŅ ƷŷĻ /źƷǤ͸ƭ {ƓƚǞ tƌƚǞ CƌĻĻƷ tƩƚŭƩğƒͲ {ƓƚǞ tƌƚǞ ƩǒĭƉ ϔЋЊЊΓğ ЋЉЉЉ ƒƚķĻƌ ğĭƨǒźƩĻķ źƓ ЋЉЊЋΓźƭ scheduled for replacement in 2026. The Fleet Manager has determined that this vehicle has exceeded its useful life and should be replaced. The ƩĻƦƌğĭĻƒĻƓƷ Ǟźƌƌ ĬĻ ğ ƭźƓŭƌĻ ƩĻğƩ ğǣƌĻ ǒƓźƷͲ Ǟŷźĭŷ źƭ ĬĻƷƷĻƩ ƭǒźƷĻķ ŅƚƩ ǒƭĻ ƚƓ ƷŷĻ ǝğƌƌĻǤ ŅƌƚƚƩ͸ƭ ĭƚƌƌĻĭƷƚƩ ğƓķ ƌƚĭğƌ roads due to its improved maneuverability. The Fleet Manager also emphasizes the need for ongoing annual replacements, as the current fleet is significantly aged. This Snow Plow Replacement ProgƩğƒ źƭ źƓĭƌǒķĻķ źƓ ƷŷĻ /źƷǤ͸ƭ ğķƚƦƷĻķ ЋЉЋЎ ĬǒķŭĻƷ ǒƓķĻƩ Fund 501. Since the purchase is a direct replacement, it will not result in any increase to maintenance or fuel costs. Section 1: Capital Equipment Request Circle One ReplacementAddition Unit Cost270,000.00 X Quantity1Total Cost 270,000.00$ Impact on Operating Budget 202620272028202920302031 TOTALS Equipment Cost245,000 - - - - - 245,000 Personnel Cost - - - - - - - Materials & Svcs 25,000 25,000 TOTALS 270,000 - - - - - 270,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost $ - Impact on Operating Budget 202620272028202920302031 TOTALS Equipment Cost0 Personnel Cost0 Materials & Svcs0 0000000 TOTALS Page 7 of 8 BUD-2CAPITAL OUTLAY REQUEST Department Name:Program: Fund No. Public WorksGeneral Gov't501 Description Replace Fleet # 2-300 -2003 Ford Explorer Existing vehicle is 22 years old with 70,000 miles and currently being used as a pool vehicle by the City's CIP and IT divisions. With purchase of a new vehicle, this vehicle will be surplussed. This vehicle has required a significant amount of maintenance work due to its age . At this time, only the required maintenance to keep it operating safely has been completed. Replacement at this time will curtail the need to make additional major repairs in the coming coming year and forseeable future. Replacement Vehicle Thereplacement vehicle will be consistent with the ongoing standardization of fleet vehicles. There is no increase to maintenance and fuel costs as this is a replacement vehicle. Circle One ReplacementAddition Section 1: Capital Equipment Request Unit Cost50,000.00 X Quantity1Total Cost 50,000.00$ Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost45,000 - - - - 45,000 Personnel Cost - - - - - - - Materials & Svcs - 5,000 - - - - 5,000 TOTALS 50,000- - - - - 50,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost $ - Impact on Operating Budget 202520262027202820292030 TOTALS Equipment Cost0 Personnel Cost0 Materials & Svcs0 TOTALS 0000000 Page 8 of 8 Fiscal Policies: The Fiscal Policies adopted by the City Council are important for the long-range fiscal strength of Spokane Valley. These policies set a framework that the City will follow to responsibly manage resources and if necessary, the circumstances under which we will utilize reserves to sustain operations during economic downturns. Financial Management The City will strive to: 1. Maintain basic service levels with minimal resources to achieve success. 2. Minimize personnel costs and overhead by continuing to contract for services when it makes financial and operational sense to do so. 3. Work to incorporate the business plan process into the budget process. 4. Leverage City funds with grant opportunities. 5. Minimize City debt with a pay as you go philosophy. o The State of Washington sets the maximum level of allowable debt for cities based on assessed value of property. The City of Spokane Valley carries an exceptionally low debt burden and currently utilizes only 0.63% of its total debt capacity, and more importantly, only 3.15% of non-voted bond capacity. 6. Strive to prioritize spending in the annual budget process and minimize the mid-year addition of projects and appropriations. Financial Objectives The CityÓs financial objectives are: 1. Adopt a General Fund Budget with recurring revenues equal to, or greater than recurring expenditures. 2. Maintain a minimum General Fund Ending Fund Balance of at least 50% of the recurring expenditure budget. This is adequate to meet cash flow needs and is the equivalent of six months of general fund operations. 3. Increase the Service Level Stabilization Reserve Fund #121 to approximately 14% of the General Fund or $8 million. The increase will be funded over a number of years to limit the impact on City operations. Interest income will continue to accrue to support the growth of this Fund over time. 4. If necessary, utilize a portion of the Service Level Stabilization Reserve Fund #121 ($8 million) to maintain ending fund balance minimum. 5. Commit to the strategy that the Service Level Stabilization Reserve Fund #121 will not be reduced below $4.8 million (60% of $8 million) without City Council approval. If Council should deem this necessary, the City will then first replenish Fund #121 to at least $4.8 million before any annual General Fund transfers are made to Capital Reserve Fund #312. 6. Maintain the 2026 property tax assessment at a level to support ongoing City operations. For the 2026 levy, we anticipate this will result in a levy of $14,109,800 plus estimated new construction of $200,000 for a total levy of $14,309,800. Any allowable potential increase not taken will be banked for future use as provided by law. 7. Grow our economy so the existing tax base can support basic programs. P:\\Finance\\Budgets\\2026 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2025 06 10 Budget Workshop\\Tab 25 Fiscal Policies\\2026 fiscal policies for 2025 06 10 Budget Workshop.docx