HomeMy WebLinkAboutOrdinance 25-017 Adopting the 2026 Budget
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Table of Contents
City of Spokane Valley, Spokane County, Washington
Council Budget Goals and Fiscal Policies ................................................................................. 1-2
City ManagerÓs Budget Message ............................................................................................. 3-10
Finance DirectorÓs Message - About the 2026 Budget and Budget Development Process ... 11-14
Funds and Revenues ............................................................................................................. 15-30
City Overview ......................................................................................................................... 31-36
Department and Division Descriptions ................................................................................... 37-78
Budget Summary ................................................................................................................... 79-86
Revenues by Fund and Type ............................................................................................... 93-101
Expenditures by Fund and Department ............................................................................. 102-105
General Fund Department Changes from 2025 to 2026 .................................................... 106-108
#001- General Fund- Expenditures by Department by Type
City Council ......................................................................................................................... 109
City Manager ....................................................................................................................... 109
City Attorney........................................................................................................................ 110
Communication ................................................................................................................... 111
Housing & Homeless Services ............................................................................................ 111
Public Safety ................................................................................................................ 112-114
Deputy City Manager .......................................................................................................... 115
Finance ............................................................................................................................... 116
Information Technology ....................................................................................................... 117
Human Resources .............................................................................................................. 117
Facilities .............................................................................................................................. 118
Public Works ....................................................................................................................... 119
Building ............................................................................................................................... 120
Economic Development ...................................................................................................... 121
Planning Division................................................................................................................. 122
Parks and Recreation ................................................................................................... 123-126
General Government .................................................................................................... 127-129
Special Revenue Funds
#101 - Street Fund ....................................................................................................... 130-131
#103 - Paths & Trails Fund ................................................................................................. 132
#104 - Hotel / Motel Tax ÎTourism Facilities Fund .............................................................. 133
#105 - Hotel / Motel Tax Fund ............................................................................................. 133
#106 - Solid Waste Fund ..................................................................................................... 134
Table of Contents Continued
#107 - PEG Fund ................................................................................................................ 135
#108 - Affordable & Supportive Housing Sales Tax ............................................................ 135
#109 - Tourism Promotion Fund ......................................................................................... 136
#110 - Homeless Housing Program Fund ........................................................................... 136
#111 - Transportation Benefit District Fund ........................................................................ 137
#120 - CenterPlace Operating Reserve Fund ..................................................................... 137
#121 - Service Level Stabilization Reserve Fund ............................................................... 138
#122 - Winter Weather Reserve Fund ................................................................................ 138
Debt Service Funds
#204 - Limited Tax General Obligation (LTGO) Fund ......................................................... 139
Capital Projects Funds
#301 - REET 1 Capital Projects Fund ................................................................................. 140
#302 - REET 2 Capital Projects Fund ................................................................................. 141
#303 - Street Capital Projects Fund .................................................................................... 142
#309 - Parks Capital Projects Fund .................................................................................... 143
#310 - Civic Facilities Capital Projects Fund ....................................................................... 144
#311 - Pavement Preservation Fund ........................................................................... 145-146
#312 - Capital Reserve Fund .............................................................................................. 147
#314 - Railroad Grade Separation Projects Fund ............................................................... 148
#315 - Transportation Impact Fees Fund ............................................................................ 149
#316 - Economic Development Capital Projects Fund ........................................................ 149
Enterprise Funds
#402 - Stormwater Management Fund ........................................................................ 150-151
#403 - Aquifer Protection Area Fund ................................................................................... 152
Internal Service Funds
#501 - Equipment Rental & Replacement Fund ........................................................... 153-154
#502 - Risk Management Fund ........................................................................................... 154
#503 - Public Safety Equipment Replacement Fund .......................................................... 155
#632 - Passthrough Fees & Taxes Fund ............................................................................ 155
Capital Expenditures for 2026 ................................................................................................... 156
FTE Count by Year Î 2016 through 2026 ................................................................................. 157
Appendix A, Employee Position Classification and Salary Schedule ....................................... 158
Glossary of Budget Terms ................................................................................................. 159-161
Ordinance Adopting the 2026 Budget ................................................................................ 162-164
Council Budget Goals and
Fiscal Policies
Council 2026 Budget Goals
1. Increase public safety response to ensure everyone feels safe in Spokane Valley.
2. Prioritize infrastructure maintenance and preservation and advance strategic capital projects
through grant awards.
3. Continue economic development efforts to maximize business growth and develop tourism
destinations.
4. Maintain our strong financial position.
5. Utilize strategic partnerships to aggressively reduce and prevent homelessness in Spokane
Valley.
6. Expand homeownership opportunities so more local people own homes.
Fiscal Policies
The Fiscal Policies adopted by the City Council are important for the long-range fiscal strength of
Spokane Valley. These policies set a framework that the City will follow to responsibly manage
resources and, if necessary, the circumstances under which we will utilize reserves to sustain
operations during economic downturns.
Financial Management
The City will strive to:
1. Maintain basic service levels with minimal resources to achieve success.
2. Minimize personnel costs and overhead by continuing to contract for services when it makes
financial and operational sense to do so.
3. Work to incorporate the business plan process into the budget process.
4. Leverage city funds with grant opportunities.
5. Minimize city debt with a pay-as-you-go philosophy.
o The State of Washington sets the maximum level of allowable debt for cities based on the
assessed value of the property. The City of Spokane Valley carries an exceptionally low
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debt burden and currently utilizes only 0.57% of its total debt capacity, and more
importantly, only 2.86% 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 the ending fund balance minimum.
5.Commit to the strategy that the Service Level Stabilization Reserve Fund #121 will not be
reduced below $4.8 million (60% of $8 million) without City Council approval. If the Council
should deem this necessary, the City will then first replenish Fund #121 to at least $4.8 million
before any annual General Fund transfers are made to Capital Reserve Fund #312.
6.Maintain the 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 an 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.
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Message from
the City Manager
Dear Spokane Valley Citizens, Mayor and City Council,
IÓm honored to present the 2026 annual budget message. The 2026 Budget continues to follow
the sound financial path that was collectively developed by current and previous City Councils
and City Managers.
This has been another challenging year of inflation, continued increased energy and food prices,
ongoing world conflicts and uncertainty about where the economy is headed. However, the City
has a long history of making prudent financial decisions dating back to our 2003 incorporation.
We have consistently engaged in responsible budgeting, including realistic revenue projections,
controlled spending, limited the growth of city programs and have adhered to key conservative
fiscal policies.
We are delivering a budget that will allow the City to continue to deliver status quo levels of service
throughout 2026, while at the same time providing for material increases in law enforcement
services and financing our aggressive Capital Improvement Program. Providing essential
services and allocating sufficient resources to the Council priorities are significant parts of the
effort that both the Council and staff put into developing our annual Operating and Capital
Budgets.
2026 Budget Highlights
Moderate Growth in Recurring General Fund Expenditures
Investing in the essential core services identified by the Council and community is the foundation
of the programs and related expenditures included in this budget. Similar to the trend experienced
in most jurisdictions, we find that the cost of providing these services often increases at a faster
rate than the moderate growth we see in the underlying tax revenues that support them. With that
said, however, city staff and the Council collectively strive to meet the challenge of continuing to
provide historic levels of service, and we will again meet this challenge in 2026.
Increases at the point of budget adoption over the past nine years have been:
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The years coming out of the COVID-19 pandemic saw unprecedented increases in revenues,
particularly sales tax revenues, due primarily to federal stimulus dollars, as well as high inflation
combined with strong consumer spending. However, 2024 saw a cooling in revenues as stimulus
savings have dried up, and consumers have started pulling back on spending as they are faced
with continuing high inflation. In 2025 and 2026, the City is seeing and anticipates recurring
revenue growth is struggling to keep pace with the growth in ongoing costs.
Staffing Levels
The funded full-time equivalent employee (FTE) count will remain at 118.25 in 2026. The FTE
count allocated among city funds is as follows:
Difference
20252026Between
Budget asReallocatedNewUnfundedFunded2025 and
AmendedPositionsPositionsPositionsPositions2026
General Fund #00185.37(1.750)0.00(4.00)79.620(5.75)
Street O&M Fund #10110.251.4000.000.0011.6501.40
Solid Waste Fund #1060.250.7500.000.001.0000.75
Street Capital Projects Fund #30314.400.5000.000.0014.9000.50
Stormwater Fund #4029.83(0.200)0.000.009.630(0.20)
Stormwater Capital Projects #402/#4032.15(0.700)0.000.001.450(0.70)
122.250.000.00(4.00)118.25(4.00)
The personnel costs for the 79.62 FTEs charged to the General Fund represent just 19.4% of
recurring expenditures.
Considering the City contracts for police services and are served by Fire and Water Districts, as
well as a Library District, for a city of our size, we operate substantially below the normal employee
count and consequently at a significantly reduced payroll cost relative to many cities across the
country. Spokane Valley staff levels average about one employee for every 932 citizens (=
population of 110,200 per the Office of Financial Management population estimate / 118.25
FTEs), while comparably sized cities in the State of Washington have a much higher ratio of
employees to citizens.
Since incorporation, the City has taken a conservative approach to adding new staff and continues
to have the lowest per capita employee count of any Washington state city with a population of
50,000 or greater. By all comparisons, the City of Spokane Valley continues to be a lean,
productive city government.
Public Safety Costs
Over the years, the Council has consistently committed to the maintenance and, at times,
enhancement of public safety service levels and this is again reflected in the 2026 Budget. Public
safety costs, including law enforcement, courts, prosecution, public defense and jail-related
services, represent the cityÓs primary operating expenditure and total $44,678,317, an 11.85%
increase over the 2025 Amended Budget. The following observations are noteworthy about the
public safety budget:
Represents 65.25% of the 2026 General Fund recurring expenditure budget ($44,678,317 /
$68,467,487).
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Is equivalent to 133% of anticipated 2026 general sales tax collections ($44,678,317 /
$33,541,200). In other words, Spokane ValleyÓs public safety commitment equates to nearly
one and a half times what the City collects in general sales taxes.
The 2026 budget is notable for completing a nearly 22% increase in dedicated police officer
staffing over a two-year period. This includes 10 dedicated officers and 12 total positions added
in 2025 that was made possible through cuts in non-law enforcement areas of 5.46% and
elimination of the General Fund subsidy to the CityÓs street maintenance program. The additional
officers were added in 2025 without any increases in taxes.
In order to add the remaining additional positions and complete the majority of the positions
recommended through its 2023 police staffing study, City Council authorized a ballot measure for,
and voters approved, a 0.1% public safety sales tax that is dedicated to public safety funding.
That tax will become effective January 1, 2026, and will fund 10 new dedicated positions, 1 new
shared position, and will fund an existing position that was previously grant funded. This
represents a major increase and investment in police and is part of the approximately $11 million
invested by City Council in public safety improvements since 2023. These improvements include
$2.3 million for the new police positions in 2025, investment of approximately $4.7 million in direct
vehicle purchases since 2023 and through the 2026 budget (actuals of $3.3 million in 2023 and
2024 and budgets of $2.6 million in 2025 and 2026), approximately $1.124 million for the Spokane
Valley Police Precinct remodel project to house the new officers, approximately $818,000 in
ARPA-related funding to automated license plate reader camera and park security camera pilot
projects, and the $2.24 million for new police positions beginning in 2026.
These investments highlight CouncilÓs work and investment in law enforcement as part of its focus
on its top budget priority. I believe 2026 will require focus in other areas of public safety, such as
courts, jails, and prosecution, to ensure that the recent investments in law enforcement have long-
term and permanent beneficial impacts in creating a safer community.
Pavement Preservation
Some may question paving roads that ÐdonÓt look so bad.Ñ However, the best time to repave is
before a road deteriorates to the point that full reconstruction is necessary. Full reconstruction
costs substantially more than pavement preservation treatments, such as crack sealing or
grinding and repaving, which is why the City has committed critical financial resources to preserve
our transportation infrastructure. WeÓre proud of our fine road system and will endeavor to
continue to maintain it in the best manner possible with available financial resources.
In 2012, the City initiated a program of expending general fund, special revenue fund and capital
project fund revenues and reserves to finance our street preservation efforts. In 2026, our
community will again see an aggressive program of caring for roadways, including the
continuation of a pilot surface treatment program new to Spokane Valley in 2024.
For 2026, we project total revenues in the Pavement Preservation Fund #311 of $13,520,845,
which will be applied against $13,915,875 in projected expenditures. Sources of revenue in
2026 are anticipated to include $9,734,124 in grant proceeds as well as $3,786,721 in transfers
from other city funds consisting of:
$1,372,150 from REET 1 Capital Projects Fund #301
$1,372,150 from REET 2 Capital Projects Fund #302
$1,042,421 from the Capital Reserve Fund #312
While Pavement Preservation is one of our critical service and budget priorities, we are not
sustaining adequate levels of funding for this program. Funding levels were further exacerbated
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in 2025 and 2026 due to budget constraints in the General Fund and Street Fund, which
necessitated the elimination of the General Fund subsidy both to street maintenance and
pavement preservation programs and the elimination of the cityÓs local access street program.
The Council provided one-time funding to fund these shortfalls and continue these programs;
however, this option may not be available in future years. This is discussed further in the
ÐChallengesÑ portion of this budget message.
Transportation and Infrastructure
The 2026 Budget includes $47,901,618 of capital expenditures anticipated to be in part offset with
$34,130,366 in grant revenues, which results in 71.25% of capital projects financed with state and
federal dollars. Both the capital expenditures and grant revenues are higher than average due to
estimated amounts related to the Pines Road Grade Separation Project.
The capital expenditures in 2026 partially include:
$153,000 from the General Fund for Information Technology equipment acquisitions and
improvements to city facilities
$1.9 million for capital equipment replacements and local street improvements in Street Fund
#101
$8.8 million in Street Capital Projects Fund #303
$13.9 million in Pavement Preservation Fund #311
$18.3 million in Railroad Grade Separation Projects Fund #314
$4.5 million in Stormwater Fund #402 and Aquifer Protection Area Fund #403
$320,000 from Equipment Rental and Replacement Fund #501 for the replacement of an
existing snowplow and vehicle
Economic Development
To the best of our ability, the City focuses on business retention, expansion of existing businesses
and recruitment of new businesses. This focus on growing the CityÓs economy provides
opportunities for increased city revenues, while keeping taxes and fees as low as possible. In late
2016, the City updated its Comprehensive Plan and included an economic development element.
Contained within this element are a summary of the local economy, an assessment of strengths
and weaknesses, and policies, programs and projects to foster economic growth. The plan also
included implementation strategies to improve retail, enhance tourism and grow businesses in the
City. The plan also streamlined land use by consolidating many zones and reducing development
requirements. Additionally, the plan was designed to provide flexibility to encourage market-driven
growth. The City will complete the 10-year update to its Comprehensive Plan during the 2026
fiscal year.
Another key project that will create economic growth include the completion of The Course, a
national-caliber cross country venue that hosted its first collegiate events in fall of 2025. Major
events are already lined up for 2026 and depending on the total number of events, the total
economic impact may be upwards of over $10 million within the local economy.
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Challenges
Beyond the annual challenge of balancing the General Fund budget, the City of Spokane Valley
has several ongoing financial challenges.
1. Revenue growth is not keeping pace with growth in recurring costs, particularly in the General
Fund. Revenue collections have moderated after the record-high collections seen after the
COVID-19 pandemic. Growth in General Fund recurring revenues is estimated to be
approximately 7.05% in 2026, which is not keeping pace with the increase in inflation-driven
recurring expenditures of 7.93%. These increases both include a one-time increase of $2.6
million, reflecting the CityÓs new public safety sales tax that was passed by the voters at the
August 5, 2025, election and the corresponding increase in public safety expenditures.
2. Although part of the general challenge with expenditures exceeding revenue growth, it is
important to highlight that public safety, and especially law enforcement services, are a major
driver of the expense increases. As public safety services are provided by outside agencies,
managing those contracts will be critical to try to address the annual increases that have been
seen in recent years. Given the nature of the services and limited ability of the City to manage
costs directly, the City may need to review the contracts for possible amendments to help
address the funding challenges.
3. Since incorporation, the City has struggled to develop a fully funded comprehensive pavement
management program. Both the Street Fund #101 and the Pavement Preservation Fund #311
have historically relied on subsidies from the General Fund to fund historic levels of service.
The General Fund has provided about $16 million to the Street Fund since 2017 due to
revenue declines in that fund. A new Transportation Benefit District was established in 2023,
along with a vehicle license tab fee, estimated to generate $1.8 million in revenues in 2026.
This new revenue made it possible to eliminate the General Fund subsidy to the Street Fund,
which allowed the Council to afford increases in law enforcement staffing.
However, the City continues to underfund proper preservation of local access streets, which
do not have grant programs available to assist with those types of improvements. In total,
recurring General Fund subsidies to street maintenance and pavement preservation of $2.5
million were eliminated in the 2025 Budget in order to afford increases in public safety costs.
For 2025 and 2026, the Council authorized to backfill these eliminated amounts through a
one-time transfer from the Capital Reserve Fund #312. However, these one-time funds may
not be available to support these programs in future years.
Deferring pavement preservation work will be more expensive in the future, as every dollar
spent today saves an estimated $8 in future repair costs. Adequately funding pavement
management programs is a challenge faced by many communities, and this will continue to
be a discussion point for Spokane Valley.
4. Over the past several years, the City has investigated many options for increasing housing
supply among all affordability levels. Staff has engaged several affordable housing agencies
and developers to locate suitable properties for these projects. This has been challenging
since large (10+ acres) of undeveloped land is not readily available. The City is working on
redevelopment ideas while also studying the possibility of annexing additional areas to provide
room for this necessary growth. In 2025, the City awarded vacant land, through a competitive
process, to Habitat for Humanity for the development of up to 24 housing units to expand
homeownership opportunities for households at or below 80 percent of the average median
income. In 2025, the City also partnered with the Spokane Housing Authority by applying for
a Connecting Housing to Infrastructure Program (CHIP) that paid $1.1M for their 240 unit
affordable housing development in Spokane Valley. In 2025, the City also applied for the
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CHIP program that would pay for utility infrastructure of affordable housing projects for
Spokane Neighborhood Action Partners and Habita for Humanity.
5. Homeless services remain a challenge as well. The City adopted its first Homeless Action
Plan and has worked diligently with regional partners to manage and provide homeless
services. In 2022, the City initiated outreach services for unsheltered individuals. While this
has been successful, the City realizes that additional resources are needed to provide these
individuals with connections to available services. To that end, the City elected to directly
receive the local portion of recording fees, which are designated for this purpose. These are
estimated to generate about $365,000 in 2026. Unfortunately, the needs of the community
exceed these revenues, and new revenue sources will need to be explored to fund programs
and services. Another challenge in this area is that the City is dependent on the City of
Spokane and Spokane County to disperse regional federal funds to address the problems
within our jurisdiction.
The 2026 Budget
Strong but Guarded
Recognizing that fiscal health is at the core of providing good public services, one of the most
important tests of fiscal management is the ability of a municipal enterprise to maintain basic
services during an economic downturn. The creation and ongoing maintenance of financial
reserves since incorporation has served the intended purpose of providing Spokane Valley the
means to sustain critical public services during turbulent economic conditions, including those
experienced during the Great Recession that began in 2008, the COVID-19 Pandemic, and the
turbulent economic times that we are currently experiencing. The 2026 Budget again reflects a
prudent and guarded continuation of service delivery capabilities.
We will in the future, as we have in the past, continue to remain vigilant in our observance of local,
state and national events and economic trends that may impact our own community and work
towards capitalizing on our strengths, minimizing our weaknesses, and being ever watchful
towards both threats and opportunities.
Balanced Budget
A balanced budget means recurring General Fund operating expenses and the programs they
support have been balanced with known or reasonably predictable recurring revenues with no
increase in property tax besides new construction and only a voter-approved sales tax to support
improvements in public safety for the City. The budget is designed to maintain a healthy, positive
fund balance at year-end, which provides for the cityÓs cash flow needs without costly borrowing.
In pursuit of fiscal responsibility, special attention is given to limiting the growth of new programs
and financial commitments. This approach allows available resources to be put toward sustaining
services consistent with the City CouncilÓs priorities for 2026 and beyond.
Acknowledgments
I want to acknowledge the community, City Council and staff for a long history of financially
responsible spending and sensible fiscal planning. By saving and conserving the taxpayersÓ
money and adopting and adhering to prudent long-term fiscal policies, the City will continue to
provide levels of service in 2026 on par with those provided in past years.
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The City Council continues to set a path to ensure the city's long-term financial sustainability. The
management, staff and employees have worked together to develop the 2026 Budget
recommendations to achieve the CouncilÓs ongoing goal of sustainability.
I hope the citizens of Spokane Valley are proud of the programs and strong financial condition of
their city.
Respectfully,
John Hohman
City Manager
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Message from
the Finance Director
TO: City Manager and Members of the City Council
FROM: Chelsie Walls, Finance Director
SUBJECT: 2026 Budget and Budget Development Process
The following 2026 City Budget provides significant policy direction by the City Council to the staff
and community. The City of Spokane Valley budget, established with input from the City Council,
staff and the public, includes the financial planning and legal authority to obligate public funds,
and serves four functions:
1. Policy Document
The budget functions as a policy document in that the decisions made within it reflect the general
principles or plans that guide future actions. As a policy document, the budget makes specific
attempts to link desired goals and policy direction to the actual day-to-day activities of the city
staff.
2. Operational Guide
The budget of the City reflects its operation. Activities of each city function and organization have
been planned, debated, formalized and described in the following sections. This process will help
maintain an understanding of the various operations of the City and how they relate to each other
and to the attainment of the policy issues and goals of the City Council.
3. Link with the General Public
The budget provides a unique opportunity to allow and encourage public review of city operations.
It describes the city's activities, the reason or cause for those activities, future implications and
the direct relationship to the citizenry.
4. Legally Required Financial Planning Tool
The budget is a financial planning tool, which has been its most traditional use. In this light,
preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of
the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget and
must be in place prior to the beginning of the cityÓs fiscal year. The budget is the legal authority to
expend public monies and controls those expenditures by limiting the amount of the appropriation
at the fund level. The revenues of the City are estimated, along with available cash carry-forward,
to indicate funds available. The budget considers unforeseen contingencies and provides for the
need for periodic adjustments.
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2026 Budget Development Process
Historically the City has utilized a budgeting approach that assumed for most functions of
government that the current yearÓs budget was indicative of the base required for the following
year. However, with the volatility that was seen in the economy with the Great Recession and
again with the COVID-19 pandemic and subsequent inflation, the City moved to a budget
development process that consciously reviews service levels in each department and determines
the appropriate level of funding that meets Council goals relative to available resources.
The 2026 budget process began in March 2025, with initial budget preparations shared with the
City Council at a Budget Workshop on June 10, 2025. By the time the 2026 Budget is scheduled
to be adopted on December 9, 2025, the Council will have had an opportunity to discuss it on
eight separate occasions, including three public hearings to gather input from community
members:
Once adopted, the final operating budget is published, distributed and made available to the
public, and then enters a budget implementation and monitoring stage. Throughout the year,
expenditures are monitored by the Finance Department and department directors to ensure that
actual expenditures comply with the approved budget. The Finance Department provides the City
Manager and City Council with monthly reports to keep them abreast of the cityÓs financial
condition and individual department compliance with approved appropriation levels. Any budget
amendments made during the year are adopted by the City Council ordinance following a public
hearing.
The City Manager is authorized to transfer budgeted amounts within a fund; however, any
revisions that alter the total expenditures of a fund, or that affect the number of authorized
employee positions, salary ranges or other conditions of employment must be approved by the
City Council.
When the City Council determines that it is in the best interest of the City to increase or decrease
the appropriation for a particular fund, it may do so by ordinance adopted by the Council after
holding one public hearing.
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Budget Principles
The budget was prepared using the following budget principles:
Department directors have primary responsibility for formulating budget proposals in line with
City Council and City Manager priority direction, and for implementing them once approved.
The Finance Department is responsible for coordinating the overall preparation and
administration of the city's budget. This function is fulfilled in compliance with applicable State
of Washington statutes governing local government budgeting practices.
The Finance Department assists department staff in identifying budget problems, formulating
solutions and alternatives and implementing any necessary corrective actions.
Interfund charges will be based on recovery of costs associated with providing those services.
Budget amendments requiring City Council approval will occur through the ordinance process
at the fund level prior to fiscal year-end.
The city's budget presentation will be directed at displaying the city's services plan in a
Council/constituent-friendly format.
No long-term debt will be incurred without the identification of a revenue source to repay the
debt. Long-term debt will be incurred for capital purposes only.
The City will strive to maintain equipment replacement funds in an amount necessary to
replace the equipment at the end of its useful life. Life cycle assumptions and required
contributions will be reviewed annually as part of the budget process. New operations in
difficult economic times may make it difficult to fund this principle in some years.
The City will pursue an ending general fund balance at a level of no less than 50% of recurring
expenditures. This figure is based on an evaluation of both cash flow and operating needs.
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Funds and Revenues
BASIS OF ACCOUNTING & BUDGETING
Basis of accounting refers to when revenues and expenditures are recognized, recorded in
the accounting system and ultimately reported in the financial statements. The city budget is
based on two types of Basis of Accounting:
Modified Accrual Basis of Accounting is used for all governmental funds. Modified
accrual recognizes revenues when they become both measurable and available to finance
expenditures of the current period.
Accrual Basis of Accounting is used for enterprise, internal service and fiduciary funds.
Under this system revenues and expenses are recognized in the period incurred rather
than when cash is either received or disbursed.
Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a
modified cash basis of accounting for budget purposes and Proprietary and Fiduciary Funds
utilizing a working capital approach.
Budgets are adopted at the fund level that constitutes the legal authority for expenditures, and
annual appropriations for all funds lapse at the end of the fiscal period.
TYPES OF FUNDS
The cityÓs accounting records are maintained in accordance with methods prescribed by the
State Auditor under the authority of the Revised Code of Washington (RCW), Chapter
43.09.20, and in compliance with generally accepted accounting principles as set forth by the
Governmental Accounting Standards Board.
The accounts of the City of Spokane Valley are organized on the basis of funds, each of which
is considered a separate accounting entity. Each fund is accounted for with a separate set of
double-entry accounts that comprise its assets, liabilities, fund equity, revenues and
expenditures or expenses, as appropriate. The city's resources are allocated to and
accounted for in individual funds depending on their intended purpose. Details on the types
of funds and revenues are outlined within the budget document.
Governmental Fund Types
Governmental funds are used to account for activities typically associated with state and local
government operations. All governmental fund types are accounted for on a spending or "financial
flows" measurement focus, which means that typically only current assets and current liabilities
are included on related balance sheets. The operating statements of governmental funds
measure changes in financial position, rather than net income. They present increases (revenues
and other financing sources) and decreases (expenditures and other financing uses) in net current
assets.
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1. General Fund
Primary fund that accounts for all financial resources except those required or elected to be
accounted for in another fund.
2. Special Revenue Funds
Revenues that are legally restricted or designated to finance particular activities.
#101 Î Street Fund
#103 Î Paths & Trails Fund
#104 Î Hotel / Motel Tax Î Tourism Facilities Fund
#105 Î Hotel / Motel Tax Fund
#106 Î Solid Waste Fund
#107 Î PEG Fund
#108 Î Affordable & Supportive Housing Sales Tax Fund
#109 Î Tourism Promotion Area Fund
#110 Î Homeless Housing Program Fund
#111 Î Transportation Benefit District Fund
#120 Î CenterPlace Operating Reserve Fund
#121 Î Service Level Stabilization Reserve Fund
#122 Î Winter Weather Reserve Fund
3. Debt Service Funds
Resources designated for the retirement of debt.
#204 Î LTGO Debt Service Fund
4. Capital Project Funds
Designated for the acquisition or construction of general government capital projects.
#301 Î REET 1 Capital Projects Fund
#302 Î REET 2 Capital Projects Fund
#303 Î Streets Capital Projects Fund
#309 Î Parks Capital Projects Fund
#310 Î Civic Facilities Capital Projects Fund
#311 Î Pavement Preservation Fund
#312 Î Capital Reserve Fund
#314 Î Railroad Grade Separation Projects Fund
#315 Î Transportation Impact Fees Fund
#316 Î Economic Development Capital Projects Fund
Proprietary Fund Types
A second type of fund classification is the proprietary funds that are used to account for
activities similar to those found in the private sector, where the intent of the governing body is
to finance the full cost of providing services based on the commercial model which uses a
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flow of economic resources approach. Under this approach, the operating statements for the
proprietary funds focus on a measurement of net income (revenues and expenses) and both
current and non-current assets and liabilities are reported on related balance sheets. Their
reported fund equity (total net position) is segregated into restricted, unrestricted, and invested
in capital assets classifications.
1. Enterprise Funds
Operations that provide goods or services to the general public and are supported
primarily by user charges.
#402 Î Stormwater Management Fund
#403 Î Aquifer Protection Area Fund
2. Internal Service Funds
Operations that provide goods or services to other departments or funds of the City.
#501 Î Equipment Rental and Replacement Fund
#502 Î Risk Management Fund
#503 Î Public Safety Equipment Replacement Reserve
Fiduciary Fund Types
A third type of fund classification is the fiduciary funds that are used to account for activities
conducted for the benefit of those outside the City. Fiduciary funds have the same
measurement focus and basis of accounting as proprietary funds. Under this approach, the
operating statements for the fiduciary funds focus on a measurement of net income (revenues
and expenses) and both current and non-current assets and liabilities are reported on related
balance sheets. Net position is always classified as restricted.
1. Custodial Funds
Fees and taxes collected by the City on behalf of other governments, such as Washington
State and Spokane County.
#632 Î Passthrough Fees and Taxes Fund
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MAJOR REVENUE SOURCES
General Fund #001
Property Tax
Property taxes play an essential role in the finances of the municipal budget. State law limits
the City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of up to
$1.50 by the Spokane County Fire Districts #1 and #8, along with deducting up to $0.50 for
the Library District, which leaves the City with the authority to levy up to $1.60 for its own
purposes. The levy amount must be established by ordinance by November 30 prior to the
levy year.
Retail Sales and Use Tax
The sales tax rate for retail sales transacted within the boundaries of the City of Spokane
Valley is 9%. The tax that is paid by a purchaser at the point of sale is remitted by the vendor
to the Washington State Department of Revenue who then remits the taxes back to the various
agencies that have imposed the tax. The City receives less than one percent of sales tax, with
allocation of the 9% tax rate to agencies as follows:
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Criminal Justice Sales Tax
Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes,
such as the CityÓs law enforcement contract. This tax is authorized at 1/10 of 1% of retail sales
transacted in the County. Of the total amount collected, the State distributes 10% of the
receipts to Spokane County, with the remainder allocated on a per capita basis to the County
and cities within the County.
Public Safety Sales Tax - County
Beginning in 2005, an additional 0.1% voter-approved increase in sales tax was devoted to
public safety purposes. This 0.1% was approved by the voters again in August 2009. Of the
total amount collected, the State distributes 60% of the receipts to Spokane County, with the
remainder allocated on a per capita basis to the cities within the County.
Public Safety Sales Tax - City
Beginning in 2026, an additional 0.1% voter-approved increase in sales tax was devoted to
public safety purposes. This 0.1% was approved by the voters in August 2025. Of the total
amount collected, the State distributes 85% of the receipts to the City, with the remaining 15%
distributed to Spokane County.
Gambling Tax
Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to
gambling. Funds remaining after necessary expenditures for such enforcement purposes may
be used for any general government purpose. Gambling taxes are to be paid quarterly to the
City, no later than the last day of January, April, July and October. The City imposes a tax on
the following forms of gambling at the following rates: Bingo (5% gross, less prizes); raffles
(5% gross, less prizes); punchboards and pull tabs (5% gross, less prizes); amusement
games (2% gross, less prizes); card playing (6% gross).
Leasehold Excise Tax
Taxes on property owned by state or local governments and leased to private parties (cityÓs
share).
Franchise Fees
Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This is
a fee levied on private utilities for the right to use city streets, alleys and other public properties.
State-Shared Revenues
State-shared revenues are received from liquor sales, marijuana revenues and motor vehicle
excise taxes. These taxes are collected by the State of Washington and shared with local
governments based on population. State-shared revenues are distributed on either a monthly
or quarterly basis, although not all quarterly revenues are distributed in the same month of the
quarter. The 2025 population figure used in the 2026 Budget is 110,200 as reported by the
Office of Financial Management (OFM) for Washington State on April 1, 2025. This figure is
important when determining the distribution of state-shared revenues on a per capita basis.
Fines and Forfeitures / Public Safety
Fines and penalties are collected as a result of Municipal Court rulings, false alarm fees and
other miscellaneous rule infractions. All court fines and penalties are shared with the State,
with the City, on average, retaining less than 50% of the amount collected.
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Community Development
Community Development revenues are largely composed of fees for building permits, plan
reviews and right-of-way permits.
Recreation Program Fees
The Parks and Recreation Department charges fees for selected recreation programs. These
fees offset direct costs related to providing the program.
CenterPlace Fees
The Parks and Recreation Department charges fees for the use of CenterPlace. Uses include
regional meetings, weddings, receptions and banquets. Rental rooms include classrooms, the
great room and dining rooms.
Investment Interest
The City earns investment interest on sales tax money held by the State of Washington prior
to the distribution of the taxes to the City, as well as on city-initiated investments.
Street Fund #101
Motor Vehicle Fuel Excise Tax (gas tax)
The State of Washington collects a $0.554 per gallon motor vehicle fuel tax at the pump. Of
this amount, the State remits a portion of the tax back to cities on a per capita basis. For 2026
the Municipal Research and Services Center estimates the distribution back to cities will be
$18.33 per person. Based upon a City of Spokane Valley population of 110,200 (per the
Washington State Office of Financial Management on April 1, 2025) we anticipate the City will
collect $2,020,000 in 2026. RCW 47.30.050 specifies that 0.42% of this tax must be expended
for paths and trails activities and based upon the 2026 revenue estimate, this computes to
$8,500. The balance of $2,011,500 will be credited to Fund #101 for street maintenance and
operations.
Telephone Utility Tax
The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with
collections beginning in 2009. Telephone companies providing this service pay the tax to the
City monthly. Telephone tax has been estimated at $960,000 for 2026.
Solid Waste Road Wear Fee
The road wear fee is collected as part of the CityÓs contract for solid waste collection services
with Waste Management of Washington, Inc. See the explanation under Fund #106 below.
Paths & Trails Fund #103
Cities are required to spend 0.42% of the motor vehicle fuel tax receipts on paths and trails (please
see the explanation for Street Fund #101), which we anticipate will be $8,500 in 2026. Because
the amount collected in any given year is relatively small, it is typical to accumulate State
distributions for several years until adequate dollars are available for a project.
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Hotel / Motel Tax Î Tourism Facilities Fund #104
The City imposes a 1.3% tax under RCW 67.28.181 on all charges made for the furnishing of
lodging at hotels, motels and similar establishments (including bed and breakfasts and RV parks)
for a continuous period of less than one month. The revenues generated by this tax may only be
used for capital expenditures for acquiring, constructing, improving or making other related capital
expenditures for large sporting venues or venues for tourism-related facilities. This tax is
estimated to generate $590,000 in 2026.
Hotel / Motel Tax Fund #105
The City imposes a 2% tax under RCW 67.28.180 on all charges made for the furnishing of
lodging at hotels, motels and similar establishments (including bed and breakfasts and RV parks)
for a continuous period of less than one month. The tax is taken as a credit against the 6.5% state
sales tax so that the total tax that a patron pays in retail sales tax and hotel/motel tax combined
is equal to the retail sales tax in the jurisdiction. The revenues generated by this tax may be used
solely for paying for tourism promotion and for the acquisition and/or operation of tourism-related
facilities. This tax is estimated to generate $900,000 in 2026.
Solid Waste Fund #106
Under the city's contract for solid waste transfer, transport and disposal services with Sunshine
Recyclers, Inc., Sunshine pays an annual contract administrative fee to the City. Also, under the
cityÓs contract for solid waste collection services with Waste Management of Washington, Inc.,
Waste Management pays an administrative fee of 12.5% of gross receipts. This fee shall be used
by the City for costs related to solid waste services, including costs for contract administration,
solid waste planning and management, and a portion of the cityÓs Street Preservation and
Maintenance Programs. Of the amounts collected under the fee, no more than 1% of gross
receipts may be used for contract administration while the remainder is recorded in the Street
Fund #101 for use on pavement management and maintenance.
PEG Fund #107
Under the city's cable franchise, the franchise grantee remits to the City in a capital contribution
in support of Public Education Government (PEG) capital requirements, an amount equal to $0.35
per subscriber per month to be paid to the City on a quarterly basis for the life of the franchise.
Capital contributions collected under this agreement are allocated to PEG capital uses
exclusively. PEG capital uses include, in part, the set-up of equipment in the City Council
Chambers that allows Spokane Valley to broadcast Council meetings both live and through
subsequent reviews via digital recordings available on the City's website.
Affordable and Supportive Housing Sales Tax Fund #108
In 2020, the Council authorized the City to collect the affordable and supportive sales tax, which
is a rebate of the State sales tax to cities and counties. The amount received by the City is up to
0.0146% of the taxable retail sales within the City capped at the 2019 fiscal year taxable retail
sales. The Department of Revenue has estimated this capped distribution to be $200,000 for the
City. The City will receive these revenues for 20 years, and the revenues may only be used to
support affordable housing within the City or for rental assistance as outlined in RCW 82.14.540.
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Tourism Promotion Area Fund #109
In 2022, a qualified lodging business (40 or more lodging units) within the City of Spokane Valley
submitted a petition to form a tourism promotion area (TPA). The Council adopted resolution 22-
017 to establish and operate pursuant to chapter 35.101 RCW, a Tourism Promotion Area fund.
The City estimates that the annual revenue from the lodging charges collected from the operators
of lodging businesses within the Spokane Valley TPA is expected to be $1,300,000. This
estimated amount is based on a daily lodging charge of $4.00 per room night and will vary from
year to year depending upon fluctuating occupancy rates of lodging businesses in the Spokane
Valley TPA and based upon program review.
Homeless Housing Program Fund #110
In 2023, the Council passed Resolution #23-009 to declare the Council's intent to operate a local
homeless and housing program and assume collection of available document recording fees for
this purpose. As part of operating a homeless and housing program, the City first needed to form
a Homeless Housing Task Force and adopt a five-year Homeless Housing Action Plan that
identifies how the City will work to eliminate homelessness consistent with the State's adopted
strategic plan. Document recording fees are collected by Spokane County and passed through to
the City based on the City's proportionate share of real estate excise tax (REET) collected on a
monthly basis.
Transportation Benefit District Fund #111
In 2023, Council adopted Ordinances 23-018 and 23-022 forming and assuming the powers of a
Transportation Benefit District in the City. The Council also adopted Ordinance 23-024,
establishing a $20 vehicle license tab fee. The fee was effective July 2024 and is anticipated to
generate $1,800,000 in revenues in the 2026 Budget. These funds are used in the Street Fund
#101 for use on pavement management and maintenance
LTGO Debt Service Fund #204
This fund is used to account for the accumulation of resources for and the payment of limited tax
general obligation (LTGO) bonds, also referred to as councilmanic or non-voted bonds. When
LTGO bonds are issued, the City irrevocably pledges the full faith, credit and resources necessary
to make timely payments of principal and interest, within constitutional and statutory limitations
pertaining to non-voted general obligations.
In 2003, the City issued $9,430,000 in limited tax general obligation (LTGO) bonds the proceeds
of which were used to finance both the construction of CenterPlace and road and street
improvements surrounding the facility. In 2014, the City refunded the LTGO bonds in order to take
advantage of lower interest rates which resulted in a reduction in subsequent annual bond
repayment (much like refinancing a home mortgage). At the completion of the bond refunding
there remained $7,035,000 of LTGO bonds. Of this total:
$5,650,000 remained on the original debt used towards the construction of CenterPlace.
These bonds will be paid off in annual installments over the 20-year period ending December
1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public
Facilities District. On January 1, 2025, the outstanding balance on this portion of the bond
issue will be $2,145,000.
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$1,385,000 remained on the original debt used towards the road and street improvements.
These bonds matured in December 2023 and were completely paid off at that time.
In 2016, the City issued $7,275,000 in LTGO bonds, the proceeds of which were used to finance
the construction of a new City Hall, along with $6.3 million of city cash that had been set aside for
this purpose. These bonds will be paid off in annual installments over the 30-year period ending
December 1, 2045. Annual debt service payments on these bonds are provided by transfers in
from the General Fund. On January 1, 2025, the outstanding balance on the bond issue will be
$5,665,000.
REET 1 Capital Projects Fund #301
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on
each sale of real property at the rate of one-quarter of one percent of the selling price. The
revenue generated is used for financing capital projects as specified in the capital facilities plan
under the Growth Management Act.
REET 2 Capital Projects Fund #302
Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional excise
tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The
revenue generated is used for financing public works capital projects as specified in the capital
facilities plan under the Growth Management Act.
Stormwater Management Fund #402
A stormwater fee is imposed upon every developed parcel within the City, which is an annual
charge of $60 for each single-family unit and $60 per 3,160 square feet of impervious surface for
all other properties. These charges are uniform for the same class of customers and service
facilities. These fees are estimated to generate $6,170,000 in 2026.
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Interfund Transfers
Many funds receive a portion of their revenues from other funds in the form of an interfund
transfer. These transfers typically represent payments for either services rendered by one fund
for another or a concentration of revenues for a specific project or purpose. The following interfund
transfers are planned for 2026:
Out:
001105110111301302312315Total In
0010287,000380,00000000667,000
1010001,800,000254,300254,3001,750,00004,058,600
204398,7500000000398,750
3030000474,6831,941,147050,0002,465,830
31100001,372,1501,372,1501,042,42103,786,721
In:
3140000289,3800361,857258,800910,037
50192,500000000092,500
5021,100,00000000001,100,000
503652,8310000000652,831
14,132,269Total in
Total Out2,244,081287,000380,0001,800,0002,390,5133,567,5973,154,278308,80014,132,269Total out
0
#001 Î General Fund is budgeted to transfer out $2,244,081 including:
$398,750 to Fund #204 Î LTGO Debt Service Fund for bond payments on the 2016 LTGO
Bonds for the City Hall construction.
$92,500 to Fund #501 Î Equipment Rental and Replacement Fund for an IT equipment
reserve.
$1,100,000 to Fund #502 Î Risk Management Fund for the 2024 property and liability
insurance premium.
$652,831 to Fund #503 Î Public Safety Equipment Replacement Fund to build a reserve to
replace police vehicles and other public safety equipment.
#105 Î Hotel / Motel Tax Fund is budgeted to transfer $287,000 to Fund #001 Î General Fund
with $30,000 for the purpose of financing advertising at CenterPlace and $257,000 for an
operating grant to The Course Spokane Valley.
#110 Î Homeless Housing Program Fund is budgeted to transfer $380,000 to Fund #001 Î
General Fund for the purpose of partially funding the CityÓs homeless outreach team and reserved
shelter beds.
#111 Î Transportation Benefit District Fund is budgeted to transfer $1,800,000 to Fund #101 Î
Street Fund for the purpose of funding street maintenance operations.
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#301 Î REET 1 Capital Projects Fund is budgeted to transfer out $2,390,513 including:
$254,300 to Fund #101 Î Street Fund to support street maintenance activities.
$474,683 to Fund #303 Î Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
$1,372,150 to Fund #311 Î Pavement Preservation Fund for pavement preservation projects.
$289,380 to Fund #314 Î Railroad Grade Separation Projects Fund for the Sullivan Road
Interchange project.
#302 Î REET 2 Capital Projects Fund is budgeted to transfer out $3,567,597 including:
$254,300 to Fund #101 Î Street Fund to support street maintenance activities.
$1,941,147 to Fund #303 Î Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
$1,372,150 to Fund #311 Î Pavement Preservation Fund for pavement preservation projects.
#312 Î Capital Reserve Fund is budgeted to transfer out $3,154,278 including:
$1,750,000 to Fund #101 Î Street Fund to fund local access street improvements.
$1,042,421 to Fund #311 Î Pavement Preservation Fund for pavement preservation projects.
$361,857 to Fund #314 Î Railroad Grade Separation Projects Fund that will be applied to the
grade separation project at Pines Road.
#315 Î Transportation Impact Fee Fund is budgeted to transfer out $308,800 including:
$50,000 to Fund #303 Î Street Capital Projects Fund that will be applied towards grant
matches for street construction projects.
$258,800 to Fund #314 Î Railroad Grade Separation Projects Fund that will be applied to the
grade separation project at Pines Road.
SIGNIFICANT ASSUMPTIONS
Budget Summary for All Funds
Based upon funding levels anticipated in the 2026 budget, city staff will strive to maintain
adequate levels of service.
Appropriations for all city funds will total $148.4 million including $47.9 million in capital
expenditures, comprised in part of:
o $1.9 million in Fund #101 Î Street Fund
o $8.8 million in Fund #303 Î Street Capital Projects
o $13.9 million in Fund #311 Î Pavement Preservation Projects
o $18.3 million in Fund #314 Î Railroad Grade Separation Projects
o $4.5 million in Fund #402 Î Stormwater Management Projects
o $320,000 in Fund #501 Î Equipment Rental and Replacement
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To partially offset the $47.9 million in capital costs, we anticipate $34.1 million in grant
revenues which results in about 71.25% of capital expenditures being covered with state and
federal money.
Budgets will be adopted across 31 separate funds.
The funded full-time equivalent employee (FTE) count will remain the same in 2026 at 118.25.
The 2026 Budget reflects the twelfth consecutive year the City will set aside city monies in an
amount equivalent to 6% of General Fund recurring expenditures for pavement preservation
in Fund #311 Î Pavement Preservation. However, approximately $1 million of this that has
historically come from a recurring transfer from the General Fund is now being provided as a
nonrecurring transfer from the Capital Reserve Fund #312 due to budget constraints in the
General Fund.
Positions and salary ranges are based on the cityÓs compensation and classification plan.
Payroll tax and benefit amounts are based on staff benefit plans.
Contract costs for public safety, park maintenance, aquatics and street maintenance are
based on estimates by city staff.
The City sets money aside in Fund #501 Î Equipment Rental and Replacement for the
eventual replacement of its vehicles as well as a reserve to replace equipment in the kitchen
at CenterPlace and major IT equipment.
The City sets money aside in Fund #503 Î Public Safety Equipment Replacement for the
eventual replacement of police vehicles and other public safety equipment.
2026 General Fund Revenues
Total recurring 2026 revenues are estimated at $68.6 million as compared to $64.1 million in
2025, which is an increase of $4.5 million or 7.05%.
The two largest sources of revenue continue to be Sales Tax and Property Tax which are
collectively estimated to account for 80.24% of 2026 General Fund recurring revenues.
The 2026 general sales tax estimate (excluding criminal justice and public safety sales taxes)
is currently estimated at $33.5 million which reflects an increase of $541,200 or 1.64% over
the 2025 estimate.
The Property Tax levy does not include the potential annual increase allowed by State law.
o The 2026 levy is estimated at $14,309,800.
o The levy assumes we start with the 2025 levy of $14,109,800, forgo the potential annual
increase allowed by State law, and finally add taxes related to new construction which we
estimate to be $200,000.
Franchise fees and business registrations are primarily based on projected receipts in 2025.
State shared revenues are based upon a combination of historical collections including 2025
collections through July, and per capita distribution figures reported by the Municipal
Research and Services Center.
Fines and forfeitures are estimated by Spokane Valley and based on historical collections.
Building permit and land use fees are estimated by Spokane Valley and based on historic
collections.
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2026 General Fund Expenditures
Total 2026 recurring expenditures are budgeted at $68.5 million as compared to $63.4 million
in 2025. This is an increase of $5 million or 7.93%.
o The increase of 7.93% consists of an increase of 11.85% in Public Safety costs and an
increase of 1.27% in all other General Fund Departments.
The City commitment of 6% of recurring General Fund expenditures to pavement preservation
equals $3.8 million and is computed by multiplying total recurring expenditures prior to adding
the pavement preservation element ($3.8 million / $68.5 million = 6%). The $3.8 million that
is transferred to Pavement Preservation Fund #311 is comprised of the following:
$0 from General Fund #001 Î Could not be afforded in the General Fund for 2026 due to
budget constraints in that fund
$1.4 million from REET 1 Capital Projects Fund #301
$1.4 million from REET 2 Capital Projects Fund #302
$1 million from Capital Reserve Fund #312 Î One-time transfer that will be evaluated
annually
Nonrecurring expenditures total $2.1 million and include:
o $40,000 for Information Technology expenditures including:
$20,000 to replace outdated copiers
$10,000 to replace physical server equipment
$10,000 for a software contingency
o $544,000 for the replacement of police vehicles
This was originally part of the recurring expenditures but is now being done as a
nonrecurring item as funding is available due to budget constraints in the General
Fund.
o $307,000 for police vehicles for new law enforcement officers being added in 2026
o $58,000 for various Facilities items including:
$30,000 to replace carpeting and paint at CenterPlace
$18,000 for four portable heating/AC units
$10,000 for PCB boards in case of HVAC failures at City Hall
o $425,000 in professional services for the CityÓs update of the Comprehensive Plan
o $80,000 to refresh the audio/visual equipment in the Great Room at CenterPlace
o $652,831 transfer out to the Public Safety Equipment Replacement Fund #503 for future
replacement costs of police vehicles already purchased in prior years
This was originally part of the recurring expenditures but is now being done as a
nonrecurring item as funding is available due to budget constraints in the General
Fund.
General Fund Revenues Over (Under) Expenditures and Fund Balance
2026 recurring revenues are anticipated to exceed recurring expenditures by $118,813.
Total 2026 expenditures are anticipated to exceed total revenues by $1,563,018. These
excess expenditures represent a planned spend down of fund balance for one-time items.
The total unrestricted General Fund ending fund balance is anticipated to be $36.6 million at
the end of 2026 which is 53.44% of total recurring expenditures of $68.5 million. Our goal is
to maintain an ending fund balance of at least 50.0%.
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Highlights of Other Funds
Revenues
Motor vehicle fuel tax (MVFT) revenue that is collected by the State and remitted to the City
is estimated to be $2 million according to per capita estimates provided by the Municipal
Research and Services Center. Of this amount, $2 million will be credited to the Street O&M
Fund #101 and 0.42% or $8,500 to the Paths and Trails Fund #103.
Telephone taxes that are remitted to the City and support Street Fund operations and
maintenance are anticipated to be $960,000.
Real estate excise tax (REET) revenue is computed by the City and is primarily used to match
grant funded street projects as well as pay a portion of the annual payment on the 2014
general obligation bonds. In 2026 we estimate these revenues to be $1,500,000 per each
¼% for a total of $3,000,000.
Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of
visitors and tourism. In 2026 we estimate the tax will generate $1,490,000, which includes
$900,000 in Fund #105 Hotel / Motel Tax Fund from the 2% tax and $590,000 in Fund #104
Hotel / Motel Tax Î Tourism Facilities Fund from the 1.3% tax.
The City began receiving the affordable and supportive housing sales tax in 2020 and will
receive these revenues as a rebate of the StateÓs sales taxes for 20 years. The amount
received by the City is capped at 0.0146% of the taxable retail sales within the City for fiscal
year 2019, and the revenues may only be used to support affordable housing or rental
assistance within the City as outlined in RCW 82.14.540. These revenues are estimated at
$193,000 in 2026 in the Affordable and Supportive Housing Sales Tax Fund #108.
The Tourism Promotion Fees in the Tourism Promotion Area Fund #109 is estimated to be
$1,300,000 in 2025. This estimated amount is based on a daily lodging charge of $4.00 per
room night assessed on qualified lodging businesses (40 or more lodging units) within the City
of Spokane Valley.
Vehicle License Fees in the Transportation Benefit District Fund #111 are estimated to be
$1,800,000 in 2026. This estimate is based on vehicle counts in the City of Spokane Valley
from the Washington Department of Licensing multiplied by the $20 license fee.
The Stormwater Management Fee is based on an equivalent residential unit (ERU) that is
equal to 3,160 square feet of impervious surface that is billed at a rate of $60 per single family
residence and $60 per ERU for commercial properties (an ERU for a commercial property is
computed as total square feet of impervious surface divided by 3,160). In 2026 we estimate
this fee will generate $6,170,000.
Grant revenues that will be applied to a variety of construction projects are estimated at $34.1
million in 2026. By fund, we anticipate grant revenues as follows:
o Fund #001 Î General Fund - $861,500
o Fund #303 Î Street Capital Projects - $6.2 million
o Fund #311 Î Pavement Preservation - $9.7 million
o Fund #314 Î Railroad Grade Separation Projects Fund - $17.4 million
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Expenditures
Fund #101 Î Street Fund appropriations include:
o $7.6 million for maintenance of city streets, including $1.7 million in snow operations and
$2.7 million in traffic related services.
Fund #105 Î Hotel/Motel Tax Fund appropriations include:
o $960,000 for tourism promotion activities.
Fund #106 Î Solid Waste Fund appropriations include:
o $230,201 for Education/Contract Administration.
Fund #109 Î Tourism Promotion Area Fund appropriations include:
o $1.8 million for Professional Services.
Fund #303 Î Street Capital Projects Fund includes an appropriation of $8.8 million for a variety
of street construction projects.
Fund #309 Î Parks Capital Projects includes a $83,634 appropriation to cover Greenacres
Park improvements.
Fund #311 Î Pavement Preservation includes $13.9 million of pavement preservation projects
that will be financed through transfers from other City funds as outlined above under the
heading of General Fund Recurring Expenditures.
Fund #314 Î Railroad Grade Separation Projects includes appropriations in the amount of
$18.3 million towards the Pines Road Grade Separation project and the Sullivan Road
Interchange project.
Fund #402 Î Stormwater Fund includes $8.8 million in expenditures, including:
o $4.2 million for the maintenance of the cityÓs stormwater facilities
o $4.5 million for various capital projects
o $100,000 for the studies related to the cityÓs Stormwater permit and the watershed
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City Overview
CityÓs Foundation and Mission
Spokane Valley's foundation is based on the cityÓs primary objective to be responsive, focused
on customer service, open to the public, progressive, efficient, lean and fair while providing a high
quality of life. Citizen involvement, along with guidance from the City Council, established the
cityÓs vision, core beliefs and customer service standards. These foundations influence the
development of the City Council goals for each year as well as the goals of the individual
departments.
Spokane Valley Vision Statement
A city of opportunities where people thrive and businesses prosper.
Core Beliefs
Supporting this vision are the core beliefs of Spokane Valley that were established through the
December 2007 adoption of Resolution 07-019, which in part reads:
We believe Spokane Valley should be a visionary city encouraging its citizens and their
government to look to the future beyond the present generation and to bring such ideas
to public discussion and to enhance a sense of community identity.
We believe that elected body decision-making is the only lawful and effective way to
conduct the publicÓs legislative business and that careful observance of a clear set of
Governance Coordination Rules of Procedure can best enhance public participation and
decision-making.
We believe in the City Council as policy leaders of the City. One or more City
Councilmembers are encouraged to take the lead, where practical, in sponsoring
ordinances or resolutions excepting quasi-judicial or other public hearings and the
statutory duties of the City Manager as set forth in RCW 35A.13.020.
We believe in hearing the public view. We affirm that members of the public should be
encouraged to speak and be heard through reasonable rules of procedure when the public
business is being considered, thus giving elected officials the broadest perspectives from
which to make decisions.
We believe that the City of Spokane ValleyÓs governance should be known as Ðuser
friendly,Ñ and that governance practices and general operations should consider how
citizens will be served in the most responsive, effective and courteous manner.
We believe that the economic and commercial job base of the community should be
preserved and encouraged to grow as an alternative to increasing property taxes. We
believe itÓs imperative to have an expanded and diverse economic base.
We believe that Councilmembers set the tone for civic discussion and should set an
example by:
a) Setting high standards of decorum and civility
b) Encouraging open and productive conversation amongst themselves and with the
community about legislative matters
c) Demonstrating respect for divergent points of view expressed by citizens, fellow
Councilmembers and the staff
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d) Honoring each other and the public by debating issues within City Hall and the
community without casting aspersions on members of Council, the staff or the
public
e) Accepting the principle of majority rule and working to advance the success of
ÐcorporateÑ decisions
We solicit the City ManagerÓs support in conducting the affairs of the City with due regard
for:
a) Promoting mutual respect between the citizens, City staff and the City Council by
creating the organizational teamwork necessary for effective, responsive and open
government
b) Providing the City Council and the public reasonable advance notice when issues
are to be brought forward for discussion
c) Establishing and maintaining a formal citywide customer service program with
an emphasis on timely response, a user-friendly atmosphere and an attitude of
facilitation and accommodation within the bounds of responsibility, integrity and
financial capability of the City, including organizational and job description
documents while pursuing Ðbest practicesÑ in customer service
d) Seeking creative ways to contain or impede the rising cost of governmental
services, including examination of private sector alternatives in lieu of
governmentally provided services
e) Providing a database of future projects and dreams for the new City of Spokane
Valley so that good ideas from its citizens and leaders are not lost and the status
of projects can be readily determined
Customer Service Standards
The commitment to provide excellent customer service for our citizens, businesses and visitors
resulted in the development of customer service standards. The cityÓs goal is to deliver service
that is complete, consistent and equitable to all our customers and is based on the principles of
integrity, respect and responsiveness. Regardless of the reason for, the method, or frequency of
contact, our customers will be treated with courtesy, respect and professionalism.
Customer service standards are divided into three categories:
Be Respectful
o Demonstrating courtesy and professionalism
o Listening effectively
o Responding in a timely manner
o Exemplifying a no-surprise atmosphere
Be Knowledgeable
o Fostering a team-oriented approach
o Providing alternatives
o Anticipating questions
o Having and/or knowing your resources
o Being organized
Be Welcoming
o Acknowledging customers when they enter
o Steering customers in the right direction
o Promoting an enjoyable work environment
o Maintaining a clean and uncluttered work environment
o Treating people as individuals
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Financial Projection
This budget document is the tool we use to guide the City forward in accomplishing the
CouncilÓs goals while remaining squarely within the current budget and forecasted projections.
Over time, this provides the City with a good indicator of the progress the City is making to
provide high-quality services in a cost-effective way while remaining within budget
and forecasted projections. Based on the Financial Projection, department budgets have been
thoroughly reviewed to keep 2026 expenditures in line with projected revenues.
The City views the changes in the economy as an opportunity to reevaluate goals and strategies
to meet the challenges set before us. As an open, collaborative government, we continue to
encourage our citizens to provide the necessary feedback as we endeavor to plan our cityÓs
future together. The Financial Forecast is limited to five years as it becomes increasingly difficult
to forecast economic indicators beyond a five-year horizon. It is important to note that the
Financial Projection is an imperfect tool, which is why it is updated on an ongoing basis.
The following General Fund financial projection is being created following a period of relatively
robust tax collections that have continued due to economic stimulus provided during the COVID-
19 pandemic, as well as high inflation. The high levels of inflation kept sales tax collections at
high levels through 2023 while also increasing city costs. However, sales tax collections began
flattening throughout 2024, causing challenges with balancing revenues and expenditures for the
2025 budget and beyond.
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20262027202820292030
ProposedProjectionProjectionProjectionProjection
Budget
RECURRING ACTIVITY
Revenues
Property Tax 1 14,309,80014,509,80014,709,80014,909,80015,109,800
Sales Tax 2 33,541,20035,084,10035,820,90037,038,80038,298,100
3
Sales Tax - Public Safety 4,274,9004,471,5004,565,4004,720,6004,881,100
Sales Tax - Criminal Justice 4 2,906,4003,040,1003,103,9003,209,4003,318,500
5
Gambling Tax and Leasehold Excise Tax516,700532,200548,200564,600581,500
Franchise Fees/Business Registration 6 1,330,0001,343,3001,370,2001,397,6001,425,600
7
State Shared Revenues2,644,1002,670,5002,697,2002,724,2002,751,400
Fines and Forfeitures/Public Safety 8 481,400486,200491,100496,000501,000
9
Community and Public Works4,057,1004,178,8004,304,2004,433,3004,566,300
Recreation Program Revenues 10 716,700752,500775,100798,400822,400
11
Grant Proceeds436,500436,50020,00020,00020,000
Miscellaneous Department Revenue 12 79,50080,30081,10081,90082,700
13
Miscellaneous & Investment Interest2,625,0002,651,3002,677,8002,704,6002,731,600
Transfers in - #105 (h/m tax-CP advertising)14 287,00030,00030,00030,00030,000
15
Transfers in - #110 (recording fees H&H Services)380,000380,000380,000380,000380,000
Total Recurring Revenues68,586,30070,647,10071,574,90073,509,20075,500,000
Expenditures
City Council 16 981,6531,011,1001,041,4001,072,6001,104,800
17
City Manager849,583875,100901,400928,400956,300
City Attorney 18 1,029,3261,060,2001,092,0001,124,8001,158,500
Communications 19 708,709730,000751,900774,500797,700
Housing & Homeless Services 20 673,326693,500714,300735,700757,800
Public Safety 21 44,678,31746,912,20049,257,80051,720,70054,306,700
Deputy City Manager 22 654,355674,000694,200715,000736,500
Finance 23 1,565,1351,612,1001,660,5001,710,3001,761,600
Human Resources 24 417,105429,600442,500455,800469,500
Information Technology 25 474,987489,200503,900519,000534,600
Facilities 26 1,477,3261,521,6001,567,2001,614,2001,662,600
Engineering 27 2,353,2602,423,9002,496,6002,571,5002,648,600
Building 28 2,117,2762,180,8002,246,2002,313,6002,383,000
Economic Development 29 1,314,9611,354,4001,395,0001,436,9001,480,000
Planning 30 1,055,9121,087,6001,120,2001,153,8001,188,400
Parks & Rec - Administration 31 474,166488,400503,100518,200533,700
Parks & Rec - Maintenance 32 2,681,7982,762,3002,845,2002,930,6003,018,500
Parks & Rec - Recreation 33 360,774371,600382,700394,200406,000
Parks & Rec - Aquatics 34 680,560701,000722,000743,700766,000
Parks & Rec - Senior Center 35 29,93330,80031,70032,70033,700
Parks & Rec - CenterPlace 36 735,625757,700780,400803,800827,900
General Government 37 1,562,1501,609,0001,657,3001,707,0001,758,200
Transfers out - #204 38 398,750397,750401,600400,150400,150
(2016 LTGO debt service)
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Transfers out - #309 (park capital projects)00000
Transfers out - #311 40 00000
(pavement preservation)
41
Transfers out - #501 (IT equip reserve)92,50092,50092,50092,50092,500
Transfers out - #502 42 1,100,0001,232,0001,379,8001,545,4001,730,800
(insurance premium)
43
Transfers out - #503 (public safety equipment)00000
Total Recurring Expenditures68,467,48771,498,35074,681,40078,015,05081,514,050
Recurring Revenues Over (Under)
Recurring Expenditures118,813(851,250)(3,106,500)(4,505,850)(6,014,050)
NONRECURRING ACTIVITY
Revenues
Grant Proceeds425,0000000
Total Nonrecurring Revenues425,0000000
Expenditures
General Government - IT capital replacements40,0000000
Public Safety 544,0000000
(police vehicle replacements)
Public Safety (vehicles for new officers)307,0000000
Facilities30,0000000
(CenterPlace repairs & improvements)
Facilities (portable heating/AC units)18,0000000
Facilities 10,0000000
(PCB boards for City Hall HVAC)
Planning (Comp Plan Update)425,0000000
Parks & Rec (audio/visual refresh for Great Room)80,0000000
Transfers out - #503 (public safety equipment)652,8310000
Total Nonrecurring Expenditures2,106,8310000
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures(1,681,831)0000
EXCESS (DEFICIT) OF TOTAL REVENUES
OVER (UNDER) TOTAL EXPENDITURES(1,563,018)(851,250)(3,106,500)(4,505,850)(6,014,050)
ESTIMATED BEGINNING UNRESTRICTEDFUND BAL.38,149,42836,586,41035,735,16032,628,66028,122,810
ESTIMATED ENDING UNRESTRICTED FUND BAL.36,586,41035,735,16032,628,66028,122,81022,108,760
Ending fund balance as a % or recurring expenditures53.44%49.98%43.69%36.05%27.12%
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Projection Assumptions
2027202820292030
ProjectionProjectionProjectionProjection
Projection assumes:
1 An increase of0.00%plus new construction o
f $200,000per year through 2030
2 An increase of 4.60%in 2027,2.10%in 2028,3.40%in 2029, and3.40%in 2030
3 An increase of 4.60%in 2027,2.10%in 2028,3.40%in 2029, and3.40%in 2030
4 An increase of 4.60%in 2027,2.10%in 2028,3.40%in 2029, and3.40%in 2030
5 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
6 An increase of 1.00%in 2027,2.00%in 2028,2.00%in 2029, and2.00%in 2030
7 An increase of 1.00%in 2027,1.00%in 2028,1.00%in 2029, and1.00%in 2030
8 An increase of 1.00%in 2027,1.00%in 2028,1.00%in 2029, and1.00%in 2030
9 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
10 An increase of 5.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
11 An increase of 0.00%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030
12
An increase of 1.00%in 2027,1.00%in 2028,1.00%in 2029, and1.00%in 2030
13 An increase of 1.00%in 2027,1.00%in 2028,1.00%in 2029, and1.00%in 2030
14
An increase of -89.55%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030
15 An increase of 0.00%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030
16 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
17
An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
18 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
19
An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
20 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
21 An increase of 5.00%in 2027,5.00%in 2028,5.00%in 2029, and5.00%in 2030
22 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
23 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
24 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
25 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
26
An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
27 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
28
An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
29 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
30 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
31 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
32 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
33 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
34 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
35 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
36 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
37 An increase of 3.00%in 2027,3.00%in 2028,3.00%in 2029, and3.00%in 2030
38 An increase of -0.25%in 2027,0.97%in 2028,-0.36%in 2029, and0.00%in 2030
39
An increase of 0.00%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030
40 An increase of 0.00%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030
41
An increase of 0.00%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030
42 An increase of 12.00%in 2027,12.00%in 2028,12.00%in 2029, and12.00%in 2030
43
An increase of 0.00%in 2027,0.00%in 2028,0.00%in 2029, and0.00%in 2030
Table 1.2 Financial Forecast and Program Impact Summary
The General Fund forecast for the years 2027 through 2030 uses the adopted 2026 Budget as a beginning point and
currently assumes levels of service that are identical to those provided by the City in 2026. Rather than a hard and
fast prediction of the City's future finances, this is a planning tool that allows us to determine how best to match
existing and proposed programs and levels of service with anticipated financial resources and make adjustments if
necessary.
It is noteworthy that the Estimated Beginning Unrestricted Fund Balance figure listed in 2026 is as of October 14, 2025,
and is based upon preliminary and unaudited figures. As we progress through the process of "closing the 2025 books"
we anticipate this figure will change due to the fact we will continue to record both 2025 revenues and expenses as we
begin the 2026 fiscal year.
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External Input
As representatives of the citizens of the City of Spokane Valley, the City Council strives to form
policy that fairly represents all segments of our community, including residents, businesses and
those visiting our City. To maintain balance in serving the different needs that exist in the City of
Spokane Valley, it is necessary to receive feedback from customers and constituents.
Previously, the City utilized citizen surveys to obtain feedback on various contract services
including solid waste and the cable franchising process. Community meetings are used to inform
citizens of upcoming planning and infrastructure changes. Citizen input was sought during the
development of the original Comprehensive Plan, the most recent Comprehensive Plan Update
that was completed in the latter part of 2016 and will continue to be sought on subsequent
Comprehensive Plan updates. The City Council utilizes public comment during Council meetings
to assist the Councilmembers in decision-making.
City staff recognizes the importance of citizen concerns and the role citizens play in the health of
our City. THE SV Express System allows citizens to share their concerns and report issues
affecting the City. Staff are then able to respond in a timely manner and have a conversation with
the citizen to work to resolve the reported concern.
The public can also choose to take a more active role in participation through public forums such
as public hearings and open house functions as well as through service on advisory committees.
In the future, focus groups may be utilized to allow for more focused feedback on a particular
subject so Council and staff can get a better feel for how a particular subject is received in the
community, thereby allowing citizens to play active roles in guiding the way services are delivered.
Internal Input
The City of Spokane Valley city staff is comprised of knowledgeable professionals who provide
the Council with specialized knowledge to assist them in making informed decisions. From
demand analysis, which determines when the workload is heaviest and how to best accommodate
it, to staff reports that consider alternative methods of service delivery or other cost-saving
measures, employees are invaluable in providing reports that present complex information in a
manner that makes it understandable and approachable. In addition, performance measure
results are analyzed, summarizing multi-year performances linked to targets and making
comparisons to other entities. Employees are often the information conduit from the citizens to
the Council, relaying resident concerns and/or changing trends. Staff often bring forward
innovative ways of providing efficient service delivery.
Strategic planning through several long-range plans allows staff to look at current trends to make
future forecasts and continually update plans as necessary. While much public input goes into
these documents, the forecasting and planning are done by skilled staffers who strive to create
innovative ways of achieving our future vision while meeting current needs, complying with the
law, and operating within financial constraints. These include the Comprehensive Plan, Six-Year
Transportation Improvement Program (TIP), Five-Year Financial Forecast, CenterPlace
Marketing Plan, Parks Master Plan and Streets Master Plan.
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City Departments and Divisions
Strategic and Responsive Government
Managing our cityÓs operations and budget carefully and openly
City Council
City Manager
Deputy City Manager
Office of the City Attorney
Finance Department
City Services Department
City Facilities Division
Information Technology (IT) Division
Human Resources Department
Safe and Accountable Community
Maintaining public safety and upholding services, enforcement and codes that keep
our community safe
Public Safety
Building and Code Enforcement Division
Connected and Maintained Network
Building and maintaining roads and systems that safely and efficiently move people
and goods and protect the environment
Public Works: Administration Division
Public Works: Engineering Division
Public Works: Street Maintenance Division
Public Works: Stormwater Utility
Strong and Diverse Economy
Generating revenue to fund city services through the many places to live, eat, shop,
work, play and access services
Economic Development Department
Planning Division
Exceptional Quality of Life
Creating opportunities for people to connect, have fun and improve their physical and
mental health
Parks and Recreation Department
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City Council
The City of Spokane Valley was incorporated on March 31, 2003, as a non-charter code city
and operates under a Council-Manager form of government. It is governed under the optional
municipal code of RCW Chapter 35A. Under this form of government, legislative authority is
concentrated in the elected City Council, which hires a professional administrator to implement
its policies.
There are seven positions on the City Council, all of which are at-large positions. At-large
means all Councilmembers represent all the citizens of the City versus each Councilmember
representing a specified area within the City. Councilmembers are generally elected to four-year
terms, with elections held every two years. For continuity, position terms are staggered by two
years so that all positions are not open for election at the same time.
Pursuant to RCW 35A.13.030, biennially the members choose a chair of the Council who
receives the title of Mayor. The Mayor presides over all meetings and is recognized as the head
of the City for ceremonial purposes.
In addition to the position of Mayor, pursuant to RCW 35A.13.035, a Mayor pro tempore or
Deputy Mayor is chosen by the Council. This position runs in concert with the position of Mayor
and fulfills the duties of the Mayor during any absence or disability of the Mayor.
Deputy Mayor Tim Hattenburg
Mayor Pam Haley
Position 6
Position 5
Councilmember Rod Higgins
Councilmember Jessica Yaeger Councilmember Al Merkel
Position 1
Position 2 Position 3
Councilmember Ben Wick Councilmember Laura Padden
Position 4 Position 7
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2025 Accomplishments
Updated and adopted a 2026 State Legislative Agenda and 2026 Federal Legislative
Agenda
Authorized a ballot measure for a new public safety sales tax that will provide funding for
the city to hire additional police personnel in the 2026 budget
Collaborated with state and federal legislators and lobbyists to further the city's interests
Continued to participate in regional homelessness discussions to investigate options to
address this issue
Adopted a balanced 2026 budget that met the city's goal of having recurring revenue
exceed recurring expenditures
2026 Goals
1. Increase public safety response to ensure everyone feels safe in Spokane Valley
2. Prioritize infrastructure maintenance, preservation and advance strategic capital projects
through grant awards
3. Continue economic development efforts to maximize business growth and develop
tourism destinations
4. Maintain our strong financial position
5. Utilize strategic partnerships to aggressively reduce and prevent people experiencing
homelessness in Spokane Valley
6. Expand homeownership opportunities so more local people own homes
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City Manager
The City Manager Department is accountable to the City Council for the operation of the
organization, effective support of elected officials in achieving their goals, fulfillment of the
statutory requirements of the City Manager, implementation of City Council policies and the
provision of a communication linkage among citizens, the City Council, city departments and
other government agencies. The department includes the City Clerk and oversight of Human
Resources and the Office of the City Attorney.
As the cityÓs Chief Executive Officer, the City Manager has overall responsibility for policy
development, program planning, fiscal management, administration, and operation of all city
functions, programs and activities. The City ManagerÓs administrative direction is provided by
the City Council. The City Manager assesses community and citizen needs to ensure objectives
and priorities are focused to meet those needs in an effective, cost-efficient manner; directs
development and implementation of initiatives for service quality improvement; provides daily
leadership and works with the cityÓs management team to ensure a high-performance, service-
oriented work environment consistent with sound management principles. All city employees
report directly or indirectly to the City Manager. Police services are contracted through the
Spokane County SheriffÓs Department with the Spokane Valley Police Chief reporting to the City
Manager.
Essential Services
Directs the implementation of the City CouncilÓs annual goals
Develops and directs the implementation of policies, procedures and work standards for
the City
Prepares and recommends long-range plans for city services and programs
Monitors the status of contracts
Develops and recommends adoption of the annual budget
Coordinates the preparation of reports or presentations to the City Council or outside
agencies
Develops specific proposals for action on current and future city needs
Acts as the Emergency Management Coordinator for the City
Monitors staff performance on qualitative and quantitative measures
Participates with local, regional, state and national jurisdictions to represent
Spokane ValleyÓs interests
Maintains good working relationships with community constituents
City Clerk
The City ClerkÓs Office consists of the City Clerk and Deputy City Clerk. The ClerkÓs office
manages the cityÓs official records and public disclosure, supports the City Council, including
agenda development and preparation of the official minutes, provides legal notices to the public
regarding city business and supports all city departments. As the custodian of all city records,
the City ClerkÓs office oversees record archival and all document imaging for state compliance.
40
Essential Services
Prepares City Council agendas and packets
Certifies official city documents and custodian of city seal
Supervises cityÓs official file record maintenance
Administers the cityÓs Municipal Code and any insurance claims
Serves as Public Records Officer and handles public record requests
Ensures proper format for and processes resolutions and ordinances
Administers City Council, City Manager, Finance Director and Police Chief oath of office
Monitors contracts and other documents for signature, recording and posting
Coordinates volunteer opportunities for City and regional boards, committees and
commissions
Attends all Council meetings and transcribes minutes and presides at bid openings
Responsible for publication of all legal notices
Serves as official Parliamentarian at Council meetings and the cityÓs election official
2025 Accomplishments
Focused staff efforts on the city's budget priorities of public safety, pavement
preservation, transportation and infrastructure, economic development, housing and
homelessness and communications
Worked to support City CouncilÓs 2025 goals as referenced under the Legislative Branch
budget
Presented Council with a balanced 2026 budget, which includes General Fund recurring
revenues exceeding recurring expenditures and an ending fund balance of at least 50%
of recurring expenditures
Collaborated with federal and state legislators and lobbyists to further city interests
Developed the 2026 State and Federal Legislative Agendas for Council consideration
2026 Goals
Provide direction and oversight on staffÓs work toward accomplishing budget priorities in
public safety, pavement preservation, transportation and infrastructure and economic
development
Work to support the City Council's 2026 goals as referenced under the Legislative
Branch budget
Present Council with a balanced 2027 budget that includes General Fund recurring
revenues exceeding recurring expenditures and an ending fund balance of at least 50%
of recurring expenditures
Collaborate with federal and state legislators and lobbyists on behalf of the interests of
Spokane Valley
Prepare the 2027 State and Federal Legislative Agendas for Council consideration
41
Deputy City Manager
The Deputy City Manager works under the general direction of the City Manager and with the
cityÓs management team to coordinate efforts toward the achievement of departmental and city
government. The Deputy City Manager participates in and makes suggestions to the City
Manager in the formulation of strategy and city policy involving organization, procedures and
services. Duties also include advising the City Manager in determining the needs of various
departments, preparing and presenting services for approval by the City Manager and City
Council, and coordinating the implementation of approved services. The Deputy City Manager
performs operations oversight for contract administration, with a primary focus on the cityÓs
Public Safety operations and the IT Division and oversees the Parks and Recreation and
Finance Departments through department directors for each of those departments.
Essential Services
Works with the City Manager, department and division heads in planning, organizing,
coordinating and implementing services affecting assigned areas of responsibility
Briefs the City Manager on issues of concern in the divisions and departments and
functions in assigned area of responsibility to ensure proper action
Coordinates with Spokane Valley Police Chief on various operational issues to ensure
Law Enforcement services meet requirements of the Interlocal Agreement and
expectations of City Council and City Manager
Coordinates with Spokane County representatives, including presiding District Court
Judge, Spokane County Prosecutor and others to address operational, budgetary and
other ongoing issues with Public Safety agreements
Meets and corresponds with various citizens, professionals, businesses and other
groups to answer questions and secure their assistance in carrying out various services
Coordinates the preparation of the annual budget for departments within assigned areas
Reviews results of major studies and coordinates the preparation of reports and
recommendations
Attends Council meetings and reports on activities for which he is responsible as
requested by the City Manager; confers with officials of city, county, state and federal
agencies regarding plans and priorities for existing and planned services
Demonstrates continuous effort to improve operations, decrease turnaround times,
streamline work processes and work cooperatively and jointly to provide quality
seamless customer service
Contract Administration
Under the direction of the Deputy City Manager, Contract Administration works with contractors
and agencies to help ensure that the city government remains small and lean while delivering
services efficiently and effectively. This idea was incorporated early in the City of Spokane
ValleyÓs existence to maintain the original concept of a Ðcontract cityÑ that is not focused on
growing government but instead utilizes the best possible options to provide services to citizens
and businesses, whether that is the private sector or other government agencies. Contract
Administration regularly evaluates service delivery, examining cost trends, performance and
value compared to other liked-sized cities. Additionally, a primary focus is ensuring that local tax
42
revenues generated from the City are invested in the community and are not used to subsidize
other jurisdictions. Contract Administration evaluates current service deliverables based on
current and anticipated demand while employing the best business practices and sound fiscal
policy to ensure that staffing levels match demand and all efficiencies are incorporated while
interacting with customers to answer questions and provide information on contract services.
Current contracts include:
Public Safety
Contract Administration is responsible under the Deputy City Manager for negotiating and
administering all public safety contracts, which total over 65% of the General Fund recurring
expenditures budget. All public safety contracts are provided by Spokane County. Contract
Administration reviews cost estimates, final cost reconciliations and performance measures.
Periodically, Contract Administration will review the contracts and renegotiate the terms. Public
Safety Service contracts administered include:
Animal Control Law Enforcement - SheriffÓs Pretrial Services
Detention Community Oriented Prosecutor Services
Services Policing Effort (SCOPE) Public Defender
District Court and Spokane Regional
Emergency Emergency
Management Communications (SREC)
Cable Television Franchise
Cable television services that utilize the cityÓs rights-of-way to run lines to connect to customers
must operate by authority of a city franchise. Contract Administration negotiates the terms of the
franchise agreements and administers the terms of the agreement, such as customer service
standards, use of the right-of-way and payment of the franchise fees and Public, Education and
Government (PEG) Funds.
Solid Waste
Contract Administration is an active participant on the negotiation and evaluation team for solid
waste disposal and collection, as well as the development of the CityÓs Solid Waste Plan.
2025 Accomplishments
Supported the 2025 goals of the Legislative and Executive Branch
Worked with the City Manager and staff to develop the 2026 budget
Worked with City Council, City Manager, staff and Spokane Valley Police Department to
implement updated levels of service and staffing for Police, including submission and
passage of a voted public safety sales tax
Constructed improvements at Spokane Valley Police Department Precinct to
accommodate new officers
Assisted with Solid Waste Management plan update
43
2026 Goals
Support the 2026 goals of the legislative and executive branch
Work with City Manager and staff to develop the 2027 budget
Work with City Council, City Manager, staff and Spokane Valley Police Department to
identify and develop options for managing costs within law enforcement contract to help
address structural deficiency that exists between annual law enforcement cost increases
and available revenues
Review and provide options for enhancing and improving non-law enforcement
components of criminal justice system to meet City Council priorities to improve public
safety. These components are necessary to allow the increased police staffing to make
a meaningful impact on public safety.
44
Office of the City Attorney
The Office of the City Attorney represents the cityÓs legal interests. The Office of the City
Attorney is responsible for providing legal advice and support to the City Council and city
employees, representing the City in civil legal actions, and oversee outside legal counsel
handling complex litigation and advise City Council and city employees regarding the same.
Essential Services
Negotiate and draft and/or review all contracts
Negotiate and draft franchise agreements with utility providers
Meet and negotiate with Spokane County on service contracts
Meet and negotiate with other jurisdictions on a variety of matters, including interlocal
agreements
Defend City in litigation and administrative hearings
Represent City in code enforcement litigation and collections
Advise on labor relations and employment law
Advise on numerous miscellaneous issues of general governance on a daily basis
Draft, or review and revise, ordinances, resolutions and policies as appropriate
Draft legal memoranda on a full range of municipal issues
Review and compile responses to public record requests when necessary
Provide training to staff on legal issues with broad application, such as public records,
the Open Public Meeting Act, public disclosure rules, ethics, administrative and land-use
regulations, contracts and purchasing and ordinance drafting
Attend all City Council and Planning Commission meetings
Review and advise on all real property transfers (easements, deeds, acquisitions, etc.)
Participate in the Governance Manual Committee
Maintain office and document organization necessary to successfully complete all tasks
Provide guidance to staff on solid waste issues
2025 Accomplishments
Provided a full range of legal services to the City and all departments
Drafted ordinances and resolutions for Council's consideration and adoption
Provided updates to the City Manager, Council and staff on legal matters impacting the
City, such as opioid class action settlements, intersection between Federal immigration
laws and the Keep Washington Working Act, public defender caseload standards, etc.
Assisted City Council and departments in analyzing existing processes and developing
new processes for legal compliance on multiple topics including, among others, the
following:
o Trespass policy for City buildings and tracking procedure
o Conduct standards for Councilmembers and the process to enforce violations
thereof
o Reviewed and revised existing administrative policies and procedures as
appropriate
Provided continuous and ongoing legal support to departments and to the City Council to
develop, adopt, revise and enforce city code provisions and regulations
45
Provided legal services in connection with development and operation of ÐThe Course at
Spokane ValleyÑ, including negotiating venue agreement with the NCAA for
championship cross country event
Provided ongoing legal advice regarding compliance with the Washington Public
Records Act and assisted with responding to several public records requests throughout
the year, including reviewing thousands of records to assess and complete necessary
redactions
Provided legal support for the continued development and implementation of the city's
homelessness services program
Represented the City in hearings before the City Hearing Examiner regarding land use
and code enforcement decisions
Provided constant support for code enforcement in requiring non-compliant properties to
adhere to the city code
Worked with SVPD, code enforcement and the licensed massage industry to develop
new business licensing requirements for massage businesses to combat illicit massage
businesses
Collaborated with multiple departments to develop and process procurement contracts
for securing cameras for use in city parks
Provided legal advice to staff in developing a Flock camera system to enhance public
safety alongside the County
Reviewed and negotiated grant agreements with Washington state and federal agencies
for city projects
Managed, monitored and assigned outside legal counsel to represent the City in pending
litigation, including but not limited to securing a favorable global settlement in litigation to
recover damages for defects in the construction of City Hall , and protecting the City from
financial liability under the Washington Public Records Act
Negotiated and drafted utility franchise agreements with utility providers
Provided extensive and ongoing legal advice critical to completing transportation
infrastructure projects, including but limited to the Pines Grade Separation Project using
RAISE funds administered by the Federal Railroad Administration
Advised the City on risk and legal liability mitigation/avoidance
Drafted amendments to the Revised Code of Washington pertaining to Public Records
Act exemptions and the document recording fees for homelessness programs. Worked
with state representatives and other stakeholders to successfully cause the Washington
Legislature to adopt said law changes
2026 Goals
Continue to provide the City with a full range of legal services consistent with the City
Attorney Office business plan, including but in no way limited to:
o Provide legal advice to Council, City Manager and all city departments
o Update Council, City Manager and staff on legal matters of city interest
o Develop processes and/or revise existing processes to attain and maintain legal
compliance
o Draft and review ordinances and resolutions for Council consideration
o Coordinate, monitor and facilitate outside counsel representing the City in
litigation
o Risk mitigation
o Code enforcement
46
Develop comprehensive updates to the city's sign regulations for Council consideration
and approval
Assist the City to develop and implement measures to enhance public safety
Provide continued legal support to facilitate the completion of the Pines Grade
Separation Project
Assist the city's efforts to update the Comprehensive Plan
Negotiate franchise agreements with those water purveyors currently operating within
the City without a franchise agreement and present the same to the Council for
consideration and adoption
47
Finance Department
The Finance Department provides financial management services for all city departments.
Responsibilities include accounting and financial reporting, payroll, accounts payable,
purchasing, budgeting and financial planning, treasury and investments. The department is also
responsible for generating and analyzing financial data related to the cityÓs operations. Finance
is responsible for the administration, coordination, supervision and control of the cityÓs financial
activities engaged in by the City. These functions are performed through a combination of
interrelated activities including financial management, general accounting and information
technology. The department prepares Finance Activity Reports and the Annual Comprehensive
Financial Report (ACFR), which is subject to an annual audit by the Washington State Auditor's
Office.
Essential Services
Financial management responsibilities include:
Budget development and monitoring
Preparation of periodic budget amendments
Treasury control and management of the cityÓs cash and investment portfolio
Debt financing and management
Collaboration with Economic Development, Public Works and Parks staff on financing
options for capital projects
General accounting responsibilities include:
Internal and external financial reporting, including preparation of the Annual Financial
Report
Coordination with the Washington State AuditorÓs Office for the cityÓs annual audit which
on average represents approximately 800 auditor hours each year
General ledger accounting
Cash receipting, including preparation of daily deposits for city departments
Tracking and receipting telephone utility tax payments
Tracking and receipting quarterly gambling tax payments
Processing payroll and accounts payable for 118.25 full-time equivalent employees, as
well as seasonal and temporary employees
Process approximately 4,000 accounts payable checks
Project accounting, including grant accounting and processing reimbursement requests
Advertise and call for applications for grants
Advertise and call for applications for lodging tax grants
2025 Accomplishments
Completed the implementation of the Payroll Modules in the Enterprise ERP financial
system
Maintained a consistent level of service in payroll, accounts payable, budget development
and periodic and annual financial report preparation and information technology services
48
Continued to provide adequate training opportunities to allow staff members to remain
current with changes in pronouncements by the Governmental Accounting Standards
Board (GASB)
Completed the 2024 Annual Financial Report by May 30, 2025, and received a "clean
audit opinion" from the Washington State Auditor's Office
Continued to work with Public Works to evaluate available funding for capital projects, as
well as the city's pavement management program
Worked with other city departments to support the implementation of the city's Housing
and Homeless programs
Worked with other city departments to file a voted public safety sales tax ballot measure
with Spokane County for the August 5, 2025, election, and upon passage of the ballot
measure, submitted documentation to the Department of Revenue so that revenue
collection for the new public safety sales tax is effective January 1, 2026
2026 Goals
Maintain a consistent level of service in payroll, accounts payable, budget development,
periodic and annual financial report preparation and information technology services
Continue to provide adequate training opportunities to allow staff members to remain
current with changes in pronouncements by the Governmental Accounting Standards
Board (GASB)
Complete the 2025 Annual Financial Report by May 30, 2026, and receive a "clean audit
opinion" from the Washington State Auditor's Office
Continue to work with Public Works to evaluate available funding for capital projects, as
well as the city's pavement management program
Continue to work with other city departments to support the implementation of the city's
Housing and Homeless programs
Work toward the development and implementation of a paperless accounts payable
process
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City Services Department
The City Services Department advances City Council goals and priorities by advancing the city,
state and federal legislative initiatives, collaborating with community stakeholders, sharing
information about services and programs and administering key city services.
Essential Services
Administration
Assists in the development and implementation of city goals, work plans and
performance measures
Legislative Services
In concert with City Council priorities, leads the cityÓs effort to advance the city, state and
federal legislative initiatives and priorities
Monitors and analyzes regional, state and federal legislation, ordinances and policy
changes
Establishes and oversees the implementation of programs that support or advance
economic development, transportation initiatives, community-based services or other city
priorities
Communications and Community Engagement
Serves as a liaison to various civic and/or governmental organizations and committees,
taskforces, boards and commissions; confers regularly with other municipalities,
chamber of commerce, authorities and commissions
Provide regular, timely, clear and accurate information to the community
Provide opportunities where community members can get involved, share their thoughts
and inform city decision-making
Housing and Homelessness
Provides first point of contact for residents seeking information or assistance with issues
related to housing and homelessness
Oversees the development and management of contracts with service providers for
homeless outreach and other services
Advance the cityÓs priorities in regional collaborative efforts focused on housing and
homelessness
Serves as the liaison for the cityÓs Homeless and Housing Task Force
Real Estate and City Facilities
Conducts studies to determine the best use of assets and develops plans to enhance
the use of city property
Coordinates and oversees the acquisition of various properties that advance city council
goals and/or support programs
Oversees the planning of new facilities and expansion, renovation and maintenance of
existing facilities
50
2025 Accomplishments
Managed and implemented a Homeless and Housing Program
Participated in key regional homeless and housing committees
Coordinated the Spokane Valley Homeless and Housing Task Force meetings
Developed and assisted with the implementation of the city's state and federal
legislative agenda
Developed a Continuity of Operations Plan (COOP) for Council consideration
Continued to establish strong relationships with regional stakeholders to advance
city priorities and goals
Provided regular, timely, clear and accurate information to the community through the
enews, social media, news releases, website, etc.
Created and executed factual, creative, non-biased messaging to educate voters about
Proposition 1 Public Safety Sales Tax Ballot Measure, which voters passed by 58.32%
Rebranded and launched the You Rock! Community Engagement Program to
recognize individuals making a difference in the community
Hosted opportunities for the community to engage with Councilmembers, staff and each
other and for the City to share information and hear from community members, through:
o New monthly Community Conversations networking receptions
o Events like the new Cops and Kids Car Show and Greenacres Park re-opening
o Community meetings and tabling opportunities like the Wellesley Avenue
Pavement Preservation project meeting
o Tabling events like the Farmers Market
o Youth field trips at City Hall
2026 Goals
Continue to manage and implement a Homeless and Housing Program
Continue to participate in key regional homeless and housing committees
Coordinate the Spokane Valley Homeless and Housing Task Force meetings
Develop and assist with the implementation of the city's state and federal legislative
agenda
Update the Strategic City Communications Plan
Provide regular, timely, clear and accurate information to the community
Engage community members and provide opportunities to get involved, share their
thoughts and inform city decision-making
51
City Facilities Division
The City Services Administrator provides management and oversight of the city's Facilities
Division, which is responsible for the overall operations and maintenance of the City Hall facility,
SVPD Police Precinct building, CenterPlace Regional Events Center and the Street
Maintenance Shop, as well as any other city facilities that are acquired. The Facilities Division is
responsible for grounds maintenance, janitorial services, lighting and maintenance of the HVAC
and other building systems.
Essential Services
Manages the maintenance and development of city facilities, including the Precinct
Building, which houses the Spokane Valley Police Department, District Court courtroom
and ticket counter
Implements facility operational changes
Oversees service contracts, including janitorial, groundkeeping and snow removal
Plans maintenance and emergency work, performs routine safety inspections and
ensures facilities are well-maintained
Ensures facilities comply with state regulations, health and security standards, and
energy efficiency requirements
Ensures the safety and functionality of all facilities, including fire safety, elevators
and security monitoring
Oversees facility renovations and upgrades
2025 Accomplishments
Coordinated all maintenance, repairs and capital replacement activities for all city-owned
facilities
Continued to assist with City Hall repairs
Coordinate maintenance and operation of new city facilities
Began the implementation of the Clean Building requirements
Pursued grant opportunities to address Clean Building requirements
Addressed maintenance requests for all City facilities timely and efficiently
Managed snow plowing, janitorial, landscaping and other miscellaneous contracts
2026 Goals
Continue to coordinate all maintenance, repairs and capital replacement activities for all
city-owned facilities
Continue to assist with City Hall repairs
Continue to pursue grant opportunities to address clean building requirements
Develop an Operation and Maintenance Program for CenterPlace, City Hall and the SVPD
Precinct
Continue to implement the Clean Building requirements
Continue to address maintenance requests for all city facilities timely and efficiently
Continue to manage snow plowing, janitorial, landscaping and other miscellaneous
contracts
52
Information Technology Division
The cityÓs Information Technology Division seeks to provide and support technology to best
serve internal and external IT users. The IT Division is responsible for the design, maintenance
and support of the city's data network, and maintains all primary computer applications,
including the financial management and permitting systems.
Essential Services
Design, support and maintenance of the cityÓs data and voice network
Manage, procure and support cellular phones and mobile devices
Research, order, deliver, repair and maintain all desktop, tablet, laptop
and peripheral equipment
Maintain and support primary computer applications
Provide technical support of open public meetings, including the operation of live video
conferencing applications and work with vendors involved with broadcast production of
City Council meetings
Secure and maintain the cityÓs data and voice network and related equipment to allow
staff to provide services to the public
Ensure public meetings are presented online in real-time
Support design, development, and inclusion of IT systems within capital projects
Assist with cameras and security systems
Ensure network security
Fulfill public records
Provide tech solutions to allow staff and City to provide services more effectively
and efficiently
2025 Accomplishments
Assisted with onboarding of Human Capital Management and Payroll system
Managed cybersecurity training program for city staff
Managed network infrastructure to ensure minimum downtime for computers and
phones
Completed Ransomware Resiliency cybersecurity performance audit
Replaced end-of-life network infrastructure to maintain network availability
Began parks security camera project installation
2026 Goals
Continue maintaining cybersecurity training program for city staff
Implement policies to continue improving the cityÓs cybersecurity posture
Continue parks security camera deployment project
Provide software application support to staff
Maintain network infrastructure to minimize downtime for computer systems and
phones
Work through staff PC replacement efficiently to ensure minimal downtime
Collaborate with staff to provide effective solutions while meeting budget goals
53
Human Resources Department
The Human Resources (HR) Department is responsible for providing personnel consultation and
employee services to the management of the City of Spokane Valley and its employees,
supporting a motivated workforce to deliver quality services to the community. HR provides
services in compensation, benefits, training and organizational development, staffing, employee
relations, communications and risk management.
Essential Services
Employee recruitment
Labor relations
Risk management
ADA coordination and consultation
Employee training
Employee law compliance
Compensation administration
Policy development and administration
Employee Wellness Program
Performance management
Benefit administration
Employee onboarding
Title VI coordination and response
Human Resources is a key partner with city departments to ensure the organization has the
talent to reach its many goals. With the support of the Wellness Committee, the City continues
to achieve the WellCity Award by developing a qualified Wellness Program, which has reduced
employee healthcare expenses by more than $35,000 per year.
The Human Resources office also provides Risk Management services to the City in the
identification, assessment and prioritization of risks followed by coordinated and economical
application of resources to minimize, monitor and control the probability and/or impact of such
risks. Further, the Human Resources Manager functions as the Americans with Disabilities Act
(ADA) coordinator, guiding the cityÓs efforts to promote access to its citizens. As the cityÓs
designated contact for people requesting accommodation, the Human Resource Manager works
with the public to provide reasonable access to city services.
Human Resources prepares the City for the many changes in the external business
environment, including increased governmental mandates and legislation, recruitment needs as
the pool of skilled workers decreases, the increasing cost of labor and changing workforce
demographics.
54
2025 Accomplishments
Implemented personnel changes related to 2024 collective bargaining
Opted into a low-risk Employee Long-Term Disability Plan saving the City more than
$30,000 in premiums per year
Deployed the new personnel/payroll system and resolved issues as needed
Continued to implement systems and policies that enhance employee security within city
facilities
Attained the AWC WellCity Award for 2025
Entered into a long-term contract to lower employee investment expense and increase
returns for 401a and 457 participation
2026 Goals
Successfully negotiate employee compensation for 2027
Support employee wellness by attaining the AWC WellCity Award for 2026
Revaluation of city vehicles to reduce insurance expense
Organize and offer anti-harassment training for employees
Support city initiatives in meeting budget cost reductions
Implement changes due to new employee recruitment and performance systems
55
Public Safety
=
Public safety is the highest priority for the Spokane Valley City Council. The City meets its
obligations to provide superior public safety for its citizens through contracts with Spokane
County. Contract Administration is responsible for negotiating and administering all public safety
contracts under the supervision and guidance of the Deputy City Manager. Contract
Administration reviews cost estimates, final cost reconciliations and performance measures.
Periodically, Contract Administration will review the contracts and renegotiate the terms.
Public Safety Service Contracts Administered Include:
Animal Control
Detention Services
District Court
Emergency Management
Law Enforcement
SheriffÓs Community Oriented Policing Effort (SCOPE)
Spokane Regional Emergency Communications (SREC)
Pretrial Services
Prosecutor Services
Public Defender
In 2026, public safety services will account for 65% of the cityÓs recurring expenditures. The
majority of public safety funding is directed to law enforcement services. Given the amount of
funding directed towards public safety and particularly law enforcement, details regarding
services are important to include in the budget to provide information regarding the Spokane
Valley Police DepartmentÓs structure, the costs for various service units and the performance
received. Details of the law enforcement services provided under the interlocal agreement are
included on the following pages.
56
Table 1. Spokane Valley Police Department Staffing (pursuant to Interlocal Agreement)
20222023202420252026*Change +/-
Dedicated
Administrative33333
Patrol6161616669+3
Traffic77789+1
Community Services11111
1
Behaviorial Health22222
Homeless Services11122
Domestic Violence11111
School Resource Officer44445+1
SVIU (Property and Drug Investigations)1212121519+4
Total Dedicated929292102111
Shared (Split with County)
Investigations 33344
Major Crimes99999
Sex Crimes88889+1
Investigative Task Force11112+1
Regional Intelligence Group11222
Joint Terrorism Task Force11111
Safe Streets (Drugs and Gangs)55555
Emergency Operations Team22222
Administration (Technical and PIO)22222
Professional Standards11122
Training44444
Total Shared3737384042
*2026 numbers are anticipated as City Council approval for additional officers has not been
completed as of the date of preparing this document.
1. Historically the City has received services from two behavioral health (ÐBHUÑ) deputies under a
state grant. The cityÓs contract has only included one BHU deputy in the event grant funding was
removed. In 2025, grant funding was changed and no longer pays for the BHU deputies. The City
Council will include two BHU deputies in the contract with the SheriffÓs Office and this addition is
reflected as an additional dedicated officer in the ÐChangeÑ column to identify the additional
contracted position and costs to the City in 2026.
57
Table 2. City Costs by Spokane Valley Police Department Service Unit
Service Unit2020202120222023
Dedicated
Patrol$ 10,785,411$ 10,503,521$ 11,730,825$ 12,717,929
SV Investigative Unit$ 1,751,103$ 1,714,873$ 2,177,236$ 2,672,316
Traffic$ 714,769$ 1,170,709$ 1,443,510$ 1,515,058
Valley Command Staff$ 668,062$ 804,125$ 929,569$ 1,009,611
K-9$ 546,625$ 622,221$ 709,610$ 655,551
School Resource Officers$ 298,432$ 467,988$ 573,662$ 529,666
Domestic Violence$ 229,887$ 212,965$ 323,082$ 290,235
Community Services / Crime Prevention159,022$ $ 154,733$ 188,721$ 296,220
Subtotal$ 15,153,311$ 15,651,135$ 18,076,215$ 19,686,586
Shared
Investigations$ 1,879,288$ 2,431,354$ 2,672,649$ 2,794,799
RAVEN (Gangs and Drugs)$ 688,845$ 862,361$ 959,892$ 833,985
Regional Intelligence Group$ 383,337$ 465,742$ 550,126$ 835,518
Emergency Ops / Marine / Search & Rescue154,225$ $ 153,992$ 150,084$ 182,938
Subtotal$ 3,105,695$ 3,913,449$ 4,332,751$ 4,647,240
Special Units
SWAT$ 153,705$ 214,107$ 258,635$ 325,847
Tactical Team / Crowd Control$ 25,533$ 71,773$ 52,402$ 53,922
Helicopter$ 69,366$ 51,276$ 37,219$ 114,018
Explosives Disposal$ 41,163$ 38,910$ 39,189$ 74,351
Extra Duty$ 18,754$ 21,404$ -$ -
Subtotal$ 308,521$ 397,470$ 387,445$ 568,138
Support
Dispatch$ 1,337,117$ 1,215,768$ 1,224,430$ 1,245,113
Records$ 507,779$ 521,813$ 670,314$ 748,239
Forensics$ 385,643$ 479,905$ 486,059$ 331,796
SCOPE$ 120,461$ 157,023$ 177,585$ 187,209
Property Room$ 148,636$ 151,778$ 333,579$ 376,280
CAD/RMS Maintenance$ 93,257$ 108,254$ 82,314$ 90,083
Reservists / Explorers$ 1,783$ 3,577$ 6,534$ 2,637
Contract/Grant Management$ 13,329$ 5,508$ 4,835$ 3,022
Subtotal$ 2,608,005$ 2,643,626$ 2,985,650$ 2,984,379
Total$ 21,175,532$ 22,605,680$ 25,782,061$ 27,886,343
Direct Costs$ 15,542,840$ 16,569,963$ 19,852,187$ 21,667,689
Indirect Costs$ 5,632,692$ 6,035,717$ 5,929,874$ 6,218,654
- Training, PIO and Fleet costs are included in units above.
58
Table 3. Workload indicators and Performance Measures (pursuant to Interlocal Agreement)
2021202220232024Average
Workload indicators
Citizen Calls for Service51,03851,19353,19149,76451,297
Calls with Deputy Response28,94029,21729,32226,27828,439
Deputy-Initiated Incidents11,13312,93518,35716,80014,806
Incidents Requiring Documentation10,51111,88514,90713,65712,740
Total Deputy Involved Incidents40,07342,15247,67943,07843,246
Traffic Stops5,6585,7919,0277,6397,029
Arrests1,8412,3032,3961,9862,132
Collisions Responded To1,7711,7671,6991,5971,709
Traffic Infractions2,2182,1954,0223,0812,879
Traffic Stops with Criminal Charges1,2511,4111,5831,3401,396
Property Crimes5,8556,3065,3415,1915,673
Person Crimes1,1751,3051,2581,1741,228
Cases Investigated2,0962,3832,8431,2242,137
Charges Filed412735735612624
Cases Reviewed6,1076,3215,9856,3636,194
Performance Measures
Collisions Response Rate59%57%62%59%59%
Collisions Per 1,000 population27.5226.8525.7125.0526.28
Property Crimes Per 1,00059.1461.5251.6847.7155.01
Person Crimes Per 1,00011.8612.8012.0510.7911.87
$ Value of Recovered Items$1,275,416$447,728$ 1 ,572,475$ 570,894$ 966,628
% of reviewed cases investigated (Property)34%38%36%19%32%
Citizen Complaints/1,000 Incidents *0.330.400.731.1666%
% of Complaints Sustained29.00%25.00%15.00%18.00%22%
% Use of Force Within Policy100%100%99%100%100%
Avg. Response Time Priority 10:04:510:09:550:06:190:06:500%
Avg. Response Time Priority 20:23:240:28:450:20:420:20:592%
Avg. Response Time Priority 30:48:160:55:330:44:210:43:383%
% of Incidents Deputy-Initiated28%31%39%39%34%
Average Day/Night Platoon Staffing6.136.306.606.446.45
59
Building & Code Enforcement Division
The Building and Code Enforcement Division within the Community and Economic Development
Department is responsible for implementing and enforcing the city and state building codes, as
well as city development and property regulations. The division is divided into two sections -
Building and Code Enforcement.
Building
The purpose of building codes, as adopted by the State and the City of Spokane Valley, is to
promote the health, safety and welfare of the occupants or users of the building and structures
and the public by requiring minimum performance standards for structural strength, exit
systems, stability, sanitation, light, ventilation, energy conservation and fire safety through the
following codes.
International Building Code
International Residential Code
International Mechanical Code
International Fuel Gas Code
Uniform Plumbing Code
International Fire Code
International Existing Building Code
International Wildland Urban Interface Code
ICC A117.1 Standard for Accessible and Usable Buildings and Facilities
Washington State Energy Code
Implementation of these regulations through plan review and inspection of building construction
projects ensures that citizens can correctly assume that the buildings and structures in which
they occupy are safe.
Essential Services
Commercial construction plan review
Residential construction plan review
Accessibility (handicap) plan review
Commercial and residential construction inspection
Permit intake, processing and issuance
Permit coordination
Code Enforcement
Code Enforcement is responsible for enforcing city codes related to private properties. This
work includes investigating cases and conditions regarding junk vehicles, garbage, unsafe
structures, various zoning violations, traffic safety hazards and sign code violations, while
maintaining a proactive enforcement model as directed by the administration. Code
Enforcement personnel work with residents and business owners, helping to maintain both
60
residential and commercial properties in a safe and clean condition. Work regularly requires
coordination with law enforcement and fire prevention personnel to mitigate life and fire safety
hazards, as well as working with the Spokane Regional Health Department and Housing and
Homeless Coordinator staff on issues related to homeless individuals, senior citizens and
families in distress. In addition, Code Enforcement acts as a community resource, directing
citizens to other service agencies for assistance as appropriate.
2025 Accomplishments
Enhanced customer support by creating self-help guides and making them available via
the online permit portal and SVexpress
Built successful communication network of regional building official staff to further
improve consistency in code enforcement throughout region
Continued collaboration with police, fire, homeless and housing, WA Labor & Industries,
and utility purveyors towards addressing nuisance properties holistically
Implemented initial improvements to Permit Center/front counter security protocols
Maintained high level of Permit Center customer service to permittees and other
agencies
2026 Goals
Implement improvements to permit software to automate reporting of data related to staff
time dedicated to reinspection, rereview and reinvestigation of permits and Code
Enforcement cases
Maintain awareness of Washington State Building Code Council actions on state
building code update, adoption, and amendments, including Washington State Energy
Code
Continue to work with ClerkÓs Office staff towards determining a process for scanning
commercial address files and cataloging archived documents
Continue coordination with police, fire, homeless and housing, and other agencies to
address nuisance conditions on and emanating from chronic nuisance properties.
Collaborate with safety committee towards completing front desk safety and security
updates
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Public Works: Engineering Division
The Public Works Department is comprised of the Engineering Division and Streets
Maintenance Division. Additionally, the Public Works Department includes Surface and
Stormwater Utility Management and Solid Waste Program Management.
The Engineering Division is comprised of four programs, including the Capital Improvement
Program, Development Engineering, Traffic Management and Operations, and the Surface and
Stormwater Utility.
Capital Improvement Program
The Capital Improvement Program (CIP) plans, designs and constructs new facilities and
preserves and reconstructs existing facilities owned by the City of Spokane Valley. These
projects include roads, bridges, trails, parks and civic and community buildings. This requires
careful prioritized long-range planning, acquisition and management of state and federal grant
funding, coordination with stakeholder groups, acquisition of real estate, and proficient project
management in the design and construction administration phases.
Essential Services
Provide transportation infrastructure to facilitate safe and efficient mobility for citizens
and commerce
Prioritize and coordinate submittals of grant requests for federal and state funding
sources
Implement the Pavement Management Program
Develop the annual Six-Year Transportation Improvement Program (TIP) and the update
of the current year TIP
Manage capital projects in accordance with city, state and federal requirements
Conduct public involvement activities to inform project design and construction phasing
decisions
Coordinate with local utility companies
Administer the bid and award process
Provide construction administration, including inspection, documentation and contract
management for projects
Ensure proper project closeout
Ensure compliance with grant agency requirements
Coordinate with Spokane Regional Transportation Council (SRTC) and other local,
regional and state jurisdictions on the metropolitan transportation plan and regional
transportation policies and projects
Collaborate with other city departments and divisions, such as Street Maintenance,
Stormwater, Traffic, Parks and Recreation, Development Engineering and Economic
Development
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Development Engineering
Development Engineering (DE) ensures that land actions and commercial building site permits
comply with adopted codes and standards for private infrastructure development through plan
review and construction inspections. Development Engineering periodically updates the cityÓs
development code and design standards pertaining to construction activities, ensuring
adherence to federal and state requirements, as well as the cityÓs adopted Comprehensive Plan.
As the City does not have surveyors, a surveying consultant reviews all surveying information
provided in plats, binding site plans (BSPs), easements and right-of-way dedications to ensure
accuracy and compliance with state law.
Essential Services
Provide engineering plan reviews in association with land use actions, property development
and building permits
Identify, develop and institute city code amendments as regulatory guidelines change
Identify, develop and institute city design standard changes as regulatory standards change
Provide construction oversight for various development and capital projects
Review, issue and monitor grading permits
Review, issue and monitor right-of-way permits
Provide right-of-way inspections for various development and capital projects
Traffic Management and Operations
Traffic Engineering (TE) provides traffic engineering services for safe and efficient multi-modal
transportation systems throughout the city. Traffic Engineering oversees the operation of traffic
signals, the installation and maintenance of roadway signs and roadway channelization
(striping). Traffic Engineering is also responsible for transportation planning and design in
support of capital improvement projects, private development projects and regional
transportation efforts.
Essential Services
Optimize and coordinate traffic signal installation, maintenance and operation
Oversee, monitor and develop mitigation measures for traffic congestion citywide
Identify and schedule the collection of annual traffic data for the cityÓs principal roadway
network
Prepare traffic control, signal, signing and channelization plans and specifications in
cooperation with capital projects
Scope and review traffic studies for private development that utilizes the services of the
cityÓs street network
Identify projects that mitigate transportation impacts or correct deficiencies caused by the
increased traffic volumes associated with new development
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Identify capital improvement projects that improve the transportation system throughout the
city
Develop Transportation Management Plans and studies that identify school zone safety and
pedestrian and bike facilities
Assist the DE and CIP sections in preparing grant applications for various projects that
impact the cityÓs transportation network
Monitor motorized and non-motorized crashes to address safety concerns on the citywide
street network
Review Traffic Control Plans for compliance with the Manual on Uniform Traffic Control
Devices Handbook (MUTCD)
Provide review of Traffic Control Plans and permits for oversized loads, special events and
transportation network access control
Partner with the Washington State Department of Transportation (WSDOT), the Spokane
Regional Transportation Council (SRTC), Spokane County and neighboring jurisdictions to
coordinate regional transportation needs
Coordinate with Spokane Regional Transportation Management Center (SRTMC) on
transportation management within the city and region
Implement, monitor and maintain the cityÓs Intelligent Transportation Systems (ITS) and
Traffic Operations Center
Approve or deny oversized, overweight and super load routes, which include bridge
crossings
2025 Accomplishments
Implemented approved capital projects
Administered state and federal funds received for capital projects
Successfully acquired $13.1M grant funds for 5 capital projects, with additional grant
applications pending for winter 2025
Completed the majority of utility relocation efforts, initiated the Phase 1 BNSF
construction phase and advanced the Phase 2 Pines Road Grade Separation Project to
the construction phase
Advanced the preliminary engineering phase of the Sullivan/Trent Interchange Project,
including alternative selection
Obtained additional grant funding and pursued additional opportunities to fund the
construction of the Sullivan/Trent Interchange Project
Initiated the design phase of the Argonne Bridge Project and pursued additional
opportunities to fund the construction
Continued to coordinate regional transportation issues with SRTC, WSDOT and other
agencies
Completed a speed limit evaluation pilot study for presentation to Council aimed at
moving to a citywide setting of safer speed limits
Continued implementation of the enhanced Underground Injection Control (UIC) and
National Pollution Discharge Elimination System (NPDES) programs
Completed the Solid Waste Management Plan update
Extended the curbside and roll off solids waste contracts through March 2030
Processed a record number of right-of-way permits and processed approach permits,
engineering permits, and land use applications in a professional and timely manner and
ensured consistency with city codes
2026 Goals
Enhance the employee professional development program
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Focus on staff retention to protect investment made in highly skilled workforce
Continue to recruit/hire the highest caliber candidates into city staff
Implement approved capital projects
Administer state and federal funds received for capital projects
Prepare and apply for grant applications for capital projects
Reach 60% completion of the construction phase of the Pines Road Grade Separation
Project
Pursue additional opportunities to fund the construction of the Sullivan/Trent Interchange
Project, reach 60% design on the preferred alternative
Reach 30% design on Argonne Bridge/I90 Replacement Project
Improve coordination for regional transportation issues with SRTC, WSDOT and other
agencies
Start planning and scoping efforts on the I90/Barker Interchange
expansion/reconstruction
Implement traffic impact fees citywide
Process engineering permits and land use applications in a professional and timely
manner and ensure consistency with city codes
Utilize Automated Traffic Signal Performance Measures (ATSPMs) to improve
operations on primary corridors through travel time and delay reductions
Implement citywide speed limit evaluations to set safe speed limits based on roadway
and roadside context and user comfort
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Public Works: Street Maintenance Division
The Public Works Department is comprised of the Engineering Division and Streets
Maintenance Division. Additionally, the Public Works Department includes Surface and
Stormwater Utility Management and Solid Waste Program Management.
The Street Maintenance Division is comprised of five sections, including Street System
Maintenance, Winter Roadway Operations, Traffic Control System Maintenance, Bridge
Maintenance and Fleet Management Program. The division provides responsive maintenance
and repairs for approximately 464 centerline miles of city streets, accounts for the efficient and
safe movement of both motorized and non-motorized users within the limits of the City, and
coordinates interconnection to the regional transportation system. Maintenance work includes
snow and ice control, street pavement repairs, traffic signals and signs, landscaping and
vegetation control, and many other street maintenance and repair activities.
Street System Maintenance
The Street Maintenance Division provides responsive maintenance and repairs for
approximately 464 center line miles of city streets. Most street maintenance services provided
are contracted services, under the oversight of city staff. Street and stormwater maintenance
and repair account for over three million dollars annually to provide asphalt patching, crack
sealing, gravel shoulder repairs, curb and sidewalk repairs, gravel road grading and stormwater
repairs.
The street sweeping contract provides routine monthly maintenance along with a dedicated full
spring sweep and partial fall sweep, performed in conjunction with the stormwater management
program. The contract for storm drain cleaning is responsible for cleaning drywells, catch
basins, culverts, swale inlets and bridge drains.
The City contracts for services that provide litter and trash control on arterial streets, mowing,
and maintaining all city dry land grass and snow removal from sidewalks on city-owned bridges
and along critical roadways. Additionally, the City contracts for roadway landscaping services to
maintain all city-owned rights-of-way and provide weed control on all major arterials including
sidewalks.
Essential Services
Monitor the cityÓs street system network for immediate and ongoing repair and
maintenance issues
Provide Public Works emergency response to assist with natural disaster debris and
hazardous spills
Coordinate and monitor street sweeping and storm drain cleaning activities
Coordinate and monitor right-of-way landscape maintenance and litter control
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Winter Roadway Operations
During the winter months, the Street Maintenance Division provides winter roadway operations
using city forces and equipment, as well as contracted equipment and labor. The City maintains
a fleet of snowplows, sanding trucks and liquid deicer trucks, which are available at momentÓs
notice when winter storms appear. The city-owned snowplows are responsible for clearing of
the Priority 1 and 2 streets, along with selected residential hillsides. In addition to city staff, the
City contracts with outside labor forces to use city equipment to maintain 24-hour a day service.
If residential plowing is necessary, the City has on-call contracts for road grader and operator
services.
Essential Services
Monitor winter weather events to respond in accordance with the COSV Snow and Ice
Plan which includes:
o Provide round-the-clock maintenance response
o Apply deicer to hills, bridges and intersections as winter conditions dictate
o Remove snow and ice from arterial roadways continually during winter events
o Provide sidewalk snow removal, ice control, and storm inlet maintenance
o Organize and monitor contractors assigned to winter snow removal
Traffic Control System Maintenance
Traffic control system maintenance includes ongoing planning, preventative maintenance and
emergency repairs of the cityÓs traffic management systems. The system includes a citywide
Intelligent Traffic System (ITS), including 91 signalized intersections or crosswalks, 182 street
light luminaires, 58 school zone flashing beacon installations, 53 rectangular rapid flashing
beacons crosswalk installations at 20 crosswalks, 20 miles of fiber optic cabling, 19 traffic
observation cameras and all associated computer and software components. Additionally, the
traffic control system includes roadway markings, streetlight systems, enhanced pedestrian
crossings and over 25,000 street signs.
Essential Services
Provide 24-hour standby and emergency repair
Conduct routine, including weekly, monthly and annual system assessments and
preventive maintenance
Provide coordination with school districts for school zone beacons updates
Provide traffic control system inspection for ITS and other capital projects
Monitor, evaluate and coordinate the integrated traffic control system with the Spokane
Regional Transportation Management Center (SRTMC)
Coordinate the cityÓs major arterial traffic control systems for maintaining efficient traffic
movements
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Bridge Maintenance Program
The City of Spokane ValleyÓs Bridge Maintenance Program combines cost effective actions and
strategies to maximize the useful life of the ValleyÓs bridges. There are two types of
maintenance; normal annual maintenance and maintenance work that is noted during bridge
inspections. The objective of the program is to ensure public safety through inspection,
maintenance, rehabilitation and replacement of the 15 city-owned bridges. Additionally, the City
provides safety inspections on two bridges owned by the Union Pacific Railroad and one owned
by Burlington Northern Railroad.
Essential Services
Conduct required bridge inspections and reporting
Develop maintenance and repair programs for individual bridges
Assist city maintenance staff and contracted workforces in necessary bridge
maintenance efforts
Develop and manage bridge load ratings and guidelines for all city bridges
Develop, monitor and maintain a bridge capital project program
Conduct bridge repairs and capital bridge projects
Approve or deny oversized, overweight and superload routes which include bridge
crossings
Fleet Management Program
The Fleet Management Program oversees the maintenance and operation of the CityÓs vehicles,
snowplows, and construction equipment. Its primary goal is to ensure the fleet remains safe,
reliable, and compliant with all vehicle laws and regulations; while supporting staff with the
equipment they need to perform essential services.
Essential Services
Monitor and maintain the entire City fleet.
Maintain an inventory of all City-owned vehicles, snowplows and construction equipment
Develop and implement a fleet assessment and replacement plan to ensure safety and
reliability.
Conduct diagnostic services and preventative maintenance
Provide real-time response for emergency repairs
Research and recommend asset replacements in line with the established plan, or as
needed in emergencies
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2025 Accomplishments
Utilized Automated Traffic Signal Performance Measures (ASTPMs) for Argonne Road,
Pines Road and Sullivan Road corridors to monitor and improve operations
Continued annual roadway maintenance and repair projects, including resurfacing
several local and collector streets
Continued winter roadway operations, including capability for full-city plows during
significant snow events
Continued identifying funding opportunities for the entire Pavement Management
Program
Continued the implementation of the snowplow replacement program and brought online
two new snow plows, secured via 2024 and 2025 budget years
Finalized implementation of a city-provided Traffic Signal Maintenance Shop due to the
decrease in county-provided signal maintenance services
2026 Goals
Continue ongoing roadway and bridge maintenance and repairs
Develop bridge repair funding pro-rated to the standards for $Ós of inventory owned
Implement ATSPMs across a wider range of the signal network using existing software
Continue winter operations capabilities
Continue the implementation of the snowplow replacement program, putting into service
one new snow plow each year until 2030
Continue seeking funding opportunities for the entire Pavement Management Program
Work with other departments in developing a citywide, comprehensive Asset
Management Program, which will include transportation maintenance and operations
facilities
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Public Works: Stormwater Utility
and Solid Waste
The Public Works Department oversees the cityÓs Surface and Stormwater Utility, the cityÓs
floodplain management services and manages the cityÓs contracts for solid waste collection and
disposal.
The cityÓs Surface and Stormwater Utility manages the cityÓs efforts to collect, treat, store and
discharge stormwater while managing the risks to public safety, health and property from flooding
and erosion. It also monitors and implements the Clean Water Act requirements for stormwater
discharges, including the implementation of the cityÓs National Pollutant Discharge Elimination
System (NPSES) permit, Underground Injection Control (UIC) rules and monitoring regulations
for discharges in Aquifer Protection Areas and Total Maximum Daily Load (TMDL) requirements
for the Spokane River and provides required annual reporting to the Washington State
Department of Ecology. Finally, the Surface and Stormwater Utility is also responsible for
administering the National Flood Insurance Program (NFIP) within the city as required by the
Federal Emergency Management Agency (FEMA). As part of these efforts, staff enforces local
floodplain ordinances, assists homeowners and developers, and works with FEMA on determining
local flood elevations.
Spokane ValleyÓs Solid Waste program manages the collection, transfer, transport and disposal
of the cityÓs solid waste primarily through four contracts with private solid waste haulers. Solid
waste includes garbage, recyclables, organics (like yard debris and food scraps), construction
debris and household hazardous waste. Spokane Valley is one of the few cities in the state that
has opted to solely manage the solid waste generated within the city. The overall objectives of
the program include providing reliable and affordable solid waste services while protecting the
environment and informing the citizens of solid waste services and best practices. The
programÓs guiding document is the Solid Waste and Moderate-Risk Waste Management Plan,
which is required to be kept current, reviewed and revised at least every five years to keep it
current.
Essential Services
Provide inventory, inspection and investigations for all city stormwater facilities
Provide Geographic Information System (GIS) mapping related to stormwater facilities,
both public and private, throughout the city
Maintain the cityÓs compliance with all environmental and utility laws, codes and
regulations
Provide floodplain management services on behalf of the City
Provide floodplain management services to other agencies and private entities
Assist in the planning, design and construction of capital improvements throughout the
city, focusing on project utility requirements
Manage city street sweeping and storm draining cleaning planning and operations
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Manage the operations and maintenance of all city storm drainage structures
Represent the City in Stormwater Public Education and Outreach efforts
Represent the City on regional aquifer protection committees
Represent the City in regional solid waste and recycling efforts
Provide management, implementation and oversight of the cityÓs Solid Waste
Management Program
Manage the cityÓs solid waste and recycling collection services contracts
Respond to citizen inquiries, implement solid waste legislation, monitor hauler
compliance with contract requirements, process annual rate changes
Represent the City on regional solid waste and recycling committees
2025 Accomplishments
Finalized the hydraulic and mapping evaluation for the Glenrose and Central Park
Floodplain and submitted its final concurrence package to FEMA for approval
Continued collaboration efforts with local, state and federal stormwater regulatory bodies
Inventory and mapping of all city stormwater facilities continued
Continued ongoing stormwater maintenance and repairs utilizing in-house and
contracted services
Incorporated stormwater system improvements with other capital projects for efficiency
Continued implementation of the enhanced Underground Injection Control (UIC) and
National Pollution Discharge Elimination System (NPDES) programs
Developed and implemented a new Solid Waste Management Plan
Contracted with consultant to assist with current and future solid waste contracts
Began process to hire a full-time solid waste program manager
Extended curbside collection and roll off solid waste contracts through March 2030
2026 Goals
Finalize the Glenrose and Central Floodplain mapping for FEMA
Continue collaboration efforts with local, state and federal stormwater regulatory bodies
Continue the inventory and mapping of all city stormwater facilities
Continue ongoing stormwater maintenance and repairs utilizing in-house and contracted
services
Implement stormwater system improvements, integrating with other capital
projects for efficiency
Continue implementation of the UIC and NPDES programs
Work with other departments in developing a citywide comprehensive Asset
Management Program, which will include stormwater facilities
Hire a full-time solid waste program manager
Implement and educate citizens on incremental changes to Solid Waste program due to
recent state legislation
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Community and Economic
Development Department
The Community and Economic Development (CED) Department is comprised of three divisions
- Building and Code Enforcement, Planning and Economic Development.
The CED Department strengthens and builds community identity by administering business
retention, expansion and recruitment; promoting tourism through destination marketing and
youth sports recruitment; developing strategic initiatives and studies; coordinating with regional
partners; managing Geographical Information Systems (GIS); implementing and enforcing the
city and state building codes; and ensuring that city plans are consistent with state land use
laws. The sections below provide additional information for the CED Department programs.
Essential Services
Encourage a diverse and stable business environment
Promote and facilitate the implementation of the cityÓs economic development strategies
Provide information and make connections for businesses
Collaborate with regional partners to further CED programs
Conduct special studies and reports related to CED priorities and projects
Develop and implement strategies for business retention, expansion and recruitment
Maintain the WA state business license database and review home business permits
Maintain the community's vision for growth in the city's Comprehensive Plan
Review and revise the laws that regulate the use of property
Maintain the safety and functionality of both residential and commercial structures
Ensure compliance with local codes, such as building and zoning regulations
Provide GIS technology to inform and engage citizens and business owners
Coordinate destination marketing to promote tourism and increase overnight stays
2025 Accomplishments
Pursued grant opportunities to enhance economic development and tourism strategies
Facilitated and managed the development of the cross country course at Flora Park
Collaborated with partners to host business-focused webinars and workshops
Continued to connect business owners in a variety of sectors with technical assistance
Implemented marketing campaigns to recruit skilled labor and new businesses
Managed retail recruiter to acquire new, interesting, and unique retail businesses
Administered the Tourism Promotion Area (TPA) Program
Implemented year three of the city's Five-Year Destination Marketing Plan
Managed the implementation of destination marketing campaigns and sports recruitment
Promoted existing signature events that create city identity and a desirable place to live
Co-managed marketing initiatives and campaigns at CenterPlace Regional Event Center
Completed the development of an outward-facing GIS application for the general public
2026 Goals
Continue to develop the cross country course at Flora Park to championship events
Improve retail sales in Spokane Valley to provide general fund revenues for city services
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Secure grant funding for the cross country course in collaboration with Spokane Sports
Provide direct technical assistance to Spokane Valley businesses
Host business-focused webinars or workshops for small business owners
Develop campaigns for workforce, shop local and youth entrepreneurship
Foster collaboration between event venues and city hotels to grow events
Identify tools for measuring the economic impact of TPA-funded programs and initiatives
Explore opportunities for destination events with a focus on youth sports
Complete the land use permit processes for the Flora Road cross country complex
Complete the draft update to the comprehensive plan and development regulations
Continue to process land use applications and permits in a timely and efficient manner
Market Spokane Valley as an ideal location for business growth
Administer the tourism program and implement the Destination Marketing Plan
Manage the TPA Hotel Commission, including workplan and budget
Implement destination marketing and sports recruitment campaigns
Promote signature events to identity and a sense of place
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Planning Division
The Planning Division within the Community and Economic Development Department oversees
both long-range and current planning for the City. The division oversees the development and
implementation of the Comprehensive Plan, Shoreline Master Program and Housing Action Plan,
including developing and processing amendments to the Comprehensive Plan, zoning, subdivision
regulations and related procedural requirements. The division handles land use permit processing
such as subdivisions, shoreline permits, conditional use permits, boundary line adjustments and
zoning letters. The division also ensures the City maintains consistency with state laws like the
Growth Management Act (GMA), Shoreline Management Act (SMA), State Environmental Policy
Act (SEPA), subdivisions and other related land use laws.
Essential Services
Ensure that the cityÓs plans are consistent with the GMA (RCW 36.70A)
Ensure and document that the cityÓs plans are consistent with the SMA (RCW 90.58)
Maintain the cityÓs compliance with the SEPA (RCW 43.21C)
Evaluate and process amendments to the Comprehensive Plan
Evaluate and process amendments to the Spokane Valley Municipal Code
Coordinate, evaluate and process short subdivisions, subdivisions, binding site plans,
street vacations, conditional use permits and other land use permit applications
Prepare and conduct required public hearings related to land use issues, code text
amendments and city plan adoptions
Maintain and provide city information, including demographics, planning data and
comprehensive plan statistics to the US Census Bureau
2025 Accomplishments
Collaborated with regional partners in long-range planning efforts related to the periodic
update
Obtained $1.025M in grants to support city planning initiatives and fulfill requirements of
the periodic update to the Comprehensive Plan
Developed and implemented a GMA-required public engagement plan for the periodic
update
Developed and conducted analysis for greenhouse gas and resiliency sub-elements, as
required by the GMA
Completed the assessment phase of the Comprehensive Plan, development regulations
and critical areas for the periodic update as required by the GMA due in 2026
Reviewed and updated land use processes to ensure they were efficient and streamlined
Continued to process land use development applications in a timely and efficient manner
2026 Goals
Complete the required Comprehensive Plan periodic update
Continue to process land use development applications in a timely and efficient manner
Review and update land use processes to ensure they are efficient and streamlined
Collaborate with regional partners in long-range planning efforts
Continue to seek and obtain grants to support city planning initiatives and fulfill mandated
requirements
Complete shoreline permitting for Flora Park warm-up loop along Spokane River
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Parks and Recreation Department
With offices located in the CenterPlace Regional Event Center, the Parks and Recreation
Department consists of six divisions, including Parks Administration, Parks Maintenance,
Recreation, Aquatics, Senior Center and CenterPlace. The department is comprised of nine
FTEs with a Park Maintenance Worker position that will remain vacant in 2025. Parks
Maintenance and Aquatics services are contracted with external businesses or agencies. The
Parks and Recreation Department also provides various recreation programs, contracts with
private recreation program providers, and maintains a database of local recreation programs
and services to help match citizens with existing services.
Parks Administration and Maintenance
Manages and sustains eleven high-quality parks, each offering a diverse array of experiences
within a safe and aesthetically pleasing environment. These parks provide enjoyable, restorative
and memorable spaces, along with physical amenities that promote active living and foster
opportunities for social interaction.
Essential Services
Implements the goals and objectives of the City Council
Develops policies and procedures
Facilitates the upkeep and use of parks, baseball fields, sand volleyball courts,
basketball, tennis and pickleball courts and other public recreation areas, including the
Appleway Trail and Centennial Trail
Manages the park maintenance, aquatic operation and janitorial and event services
contracts
Works to acquire and develop new park facilities
Coordinates facility maintenance at CenterPlace
Issues and administers park reservations and city special event permits
Recreation
Delivers diversified recreational and educational experiences for all ages, while fostering
vigorous community partnerships and advocating health, wellness and physical activity.
Essential Services
Provides summer day camp, winter break camp, summer park program and outdoor
movies
Informs and engages the community to participate in available recreational programs
through a variety of methods, including publication of seasonal recreation guides, social
media posts and collaboration with the cityÓs e-newsletter
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Coordinates and offers over 20 additional recreation programs year-round
Works to actively engage partnerships to provide, enhance and offer additional
recreational program opportunities for all community members. Partnerships include
Spokane County Library District, YMCA, Spokane Parks Foundation, local school
districts, City of Spokane Parks and Recreation, Evergreen Regional Volleyball
Association, Spokane Indians Youth Baseball, Coyle Outside, Skyhawks and Supertots,
Spokane Dance Class, Western Dance Association and more
Maintains a database of local recreation programs and services to help match citizens
with existing providers
Aquatics
The City of Spokane Valley owns three outdoor swimming pools that offer public open swim
opportunities, drowning prevention through swim lessons, adult exercise programs, swim team
and private facility rentals. The daily operation and maintenance of the cityÓs pools is provided
through a contract with YMCA of the Inland Northwest with programming facilitated through the
Recreation Division. In addition, the City leases a portion of Valley Mission Park to Splash
Down, a privately-operated family water park.
CenterPlace Regional Event Center
Promotes corporate and private events that help stimulate our local economy through travel and
tourism, produces customized, high-quality events to provide an experience that showcases
Spokane Valley values.
Essential Services
Regional focal point for Northeastern Washington, Northern Idaho and Western Montana
54,000 square foot facility located in Mirabeau Point Park
Open seven days a week, the facility is also the home of the Parks and Recreation
Department and the Spokane Valley Senior Center
Reserves and rents to over 1,000 educational, corporate and social events annually
Manages food services and marketing contracts
Partners with Spokane Community College, Central Valley School District and Spokane
Valley Farmers Market
Manages outdoor venues and interior rooms including North Meadow, West Lawn Plaza,
Great Room, Fireside Lounge, Auditorium, numerous large and small meeting rooms
and commercial kitchen
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Spokane Valley Senior Center
Empowers adults 50+ for personal independence, healthy aging, social connection and life-long
learning experiences, serves as a hub and focal point, complements existing services, provides
programs, activities and opportunities for the aging population and operates as a multi-purpose
senior center to provide health, social, educational, referral and recreational services.
Support Services
Supports the Spokane Valley Senior Center at CenterPlace from 8 a.m. to 4 p.m.
Monday through Friday
Coordinates activities and programming schedules within the building
Coordinates needed senior center maintenance with the cityÓs Facilities Division
Facilitates Meals on Wheels program and supports the SVSCA with an active
membership of over 1,000
Attends SVSCA Board Meetings and acts as liaison between SVSCA and City
2025 Accomplishments
Recruited and trained new parks maintenance and operations coordinator to manage
Park Maintenance contracts for designated parks, signature parks, trails and janitorial
and event services
Initiated the required six-year update to Parks and Recreation Master Plan
Worked with Public Works to complete Phase 2 improvements to Greenacres Park,
including new tennis and pickleball courts, basketball courts, community garden, walking
paths and an expanded playground, splashpad and parking facilities
Implemented a donation agreement with RAVE Foundation for a new Seattle Reign FC
soccer mini-pitch at Greenacres Park
Awarded $2.5 million in federal and state grant funding through RCO for the Balfour Park
Playground and Spray Park
Awarded a $415,000 Washington State legislative appropriation for the Balfour Park
Sport Courts
Worked with Economic Development and Public Works to construct the $7 million Flora
Property cross country course
Executed an Interagency Agreement with DNR for public access to the 100-acre
Pinecroft Natural Area Preserve at Mirabeau Park
Executed a Venue Lease Agreement with NCAA for the 2027 MenÓs and WomenÓs West
Regional Cross Country Championships
Established an MOU for bringing the Nike Bob Firman Invitational and Nike XR Western
Regionals to The Course Spokane Valley in 2026 ,2027, 2028 and 2029
2026 Goals
Establish Maintenance and Operations at The Course Spokane Valley at Flora Park
Complete the required six-year update to the Parks and Recreation Master Plan
Implement a Park Sponsorship and Fundraising Services Agreement with Spokane
Parks Foundation
Initiate a Capital Fundraising Campaign for Balfour Park
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Develop the Sport Courts at Balour Park with state funding
Complete design and construction documents for 2027 construction of the Balfour
Playground and Spray Park
Continue to work with Economic Development to market and program CenterPlace and
The Course Spokane Valley at Flora Park
Develop basic public access infrastructure at Summerfield and Ponderosa properties
Establish a new Food Services Catering Contract at CenterPalce
Install and implement park security cameras throughout the CityÓs park system
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CITY OF SPOKANE VALLEY, WA
2026 Budget Summary
EstimatedEstimated
BeginningEnding
FundFundTotalFund
Annual Appropriation FundsNo.BalanceRevenuesSourcesAppropriationsBalance
General Fund00138,149,42869,011,30070,574,31870,574,31836,586,410
Street Fund1014,522,9379,317,90013,840,8379,452,7474,388,090
Paths & Trails Fund10369,39310,50079,893079,893
Hotel/Motel Tax - Tourism Facilities Fund104963,211655,0001,618,21101,618,211
Hotel/Motel Tax Fund105268,610925,0001,193,610960,000233,610
Solid Waste1061,587,992306,0001,893,992230,2011,663,791
PEG Fund107278,24958,000336,24973,000263,249
Affordable & Supportive Housing Sales Tax Fund1081,249,516223,0001,472,51601,472,516
Tourism Promotion Area Fund109778,4471,330,0002,108,4471,775,000333,447
Homeless Housing Program Fund110239,063372,000611,063380,000231,063
Transportation Benefit District Fund1112,0301,800,0001,802,0301,800,0002,030
CenterPlace Operating Reserve Fund120300,0000300,0000300,000
Service Level Stabilization Fund1216,638,129285,4006,923,52906,923,529
Winter Weather Reserve Fund122588,93224,800613,732500,000113,732
LTGO Bond Debt Service Fund2040989,550989,550989,5500
REET 1 Capital Projects Fund3016,368,7991,775,0008,143,7992,390,5135,753,286
REET 2 Capital Projects Fund3025,853,9601,775,0007,628,9603,567,5974,061,363
Street Capital Projects3032,132,3918,795,85510,928,2468,795,8552,132,391
Park Capital Projects Fund309503,4590503,45983,634419,825
Civic Facilities Capital Projects Fund31013,559,16720,00013,579,167013,579,167
Pavement Preservation Fund3115,834,94213,520,84519,355,78713,915,8755,439,912
Capital Reserve Fund31212,117,774700,00012,817,7743,154,2789,663,496
Railroad Grade Separation Projects Fund31435,72318,264,75418,300,47718,264,75435,723
Transportation Impact Fees Fund3151,712,934442,0002,154,934308,8001,846,134
Economic Development Capital Projects Fund31600000
103,755,086130,601,904197,770,580137,216,12297,140,868
EstimatedEstimated
BeginningEnding
FundWorkingTotalWorking
Working Capital FundsNo.CapitalRevenuesSourcesAppropriationsCapital
Stormwater Management Fund4026,238,4316,343,00012,581,4318,796,4123,785,019
Aquifer Protection Area Fund403869,210450,0001,319,21001,319,210
Equipment Rental & Replacement Fund5011,186,112626,0501,812,162330,0001,482,162
Risk Management Fund502383,7281,106,0001,489,7281,100,000389,728
Public Safety Equipment Replacement Fund5031,297,444652,8311,950,275350,0001,600,275
Passthrough Fees & Taxes6320620,000620,000620,0000
9,974,9259,797,88119,772,80611,196,4128,576,394
Total of all Funds113,730,011140,399,785217,543,386148,412,534105,717,262
79
CITY OF SPOKANE VALLEY, WA 1//2025
2026 Budget
20252026Difference Between
As As2025 and 2026
AdoptedAmendmentAmendedBudget$%
#001 - GENERAL FUND
RECURRING ACTIVITY
Revenues
Property Tax14,081,000014,081,00014,309,800228,8001.62%
Sales Tax33,000,000033,000,00033,541,200541,2001.64%
Sales Tax - Public Safety 1,609,40001,609,4004,274,9002,665,500165.62%
Sales Tax - Criminal Justice2,833,70002,833,7002,906,40072,7002.57%
Gambling Tax and Leasehold Excise Tax523,0000523,000516,700(6,300)(1.20%)
Franchise Fees/Business Registration1,320,00001,320,0001,330,00010,0000.76%
State Shared Revenues2,527,40002,527,4002,644,100116,7004.62%
Fines and Forfeitures/Public Safety482,1000482,100481,400(700)(0.15%)
Community and Public Works3,616,900187,0003,803,9004,057,100253,2006.66%
Recreation Program Revenues658,1000658,100716,70058,6008.90%
Grant Proceeds437,000227,486664,486436,500(227,986)(34.31%)
Miscellaneous Department Revenue87,000087,00079,500(7,500)(8.62%)
Miscellaneous & Investment Interest2,105,70002,105,7002,625,000519,30024.66%
(h/m tax-CP advertising)
Transfers in - #105 30,000030,000287,000257,000856.67%
Transfers in - #110 (recording fees H&H Services)344,0000344,000380,00036,00010.47%
Total Recurring Revenues63,655,300414,48664,069,78668,586,3004,516,5147.05%
Expenditures
City Council754,111350,0001,104,111981,653(122,458)(11.09%)
City Manager858,4500858,450849,583(8,867)(1.03%)
City Attorney983,0890983,0891,029,32646,2374.70%
Communications703,3520703,352708,7095,3570.76%
Housing & Homeless Services657,32118,000675,321673,326(1,995)(0.30%)
Public Safety40,167,009(223,200)39,943,80944,678,3174,734,50811.85%
Deputy City Manager637,3810637,381654,35516,9742.66%
Finance1,506,68401,506,6841,565,13558,4513.88%
Human Resources402,2800402,280417,10514,8253.69%
Information Technology445,6530445,653474,98729,3346.58%
Facilities1,486,87601,486,8761,477,326(9,550)(0.64%)
Engineering2,401,735158,0642,559,7992,353,260(206,539)(8.07%)
Building2,125,48502,125,4852,117,276(8,209)(0.39%)
Economic Development1,252,28001,252,2801,314,96162,6815.01%
Planning1,112,227(162,500)949,7271,055,912106,18511.18%
Parks & Rec - Administration469,9810469,981474,1664,1850.89%
Parks & Rec - Maintenance2,424,04350,0002,474,0432,681,798207,7558.40%
Parks & Rec - Recreation 361,2350361,235360,774(461)(0.13%)
Parks & Rec - Aquatics677,5000677,500680,5603,0600.45%
Parks & Rec - Senior Center35,202035,20229,933(5,269)(14.97%)
Parks & Rec - CenterPlace724,6280724,628735,62510,9971.52%
General Government1,663,45001,663,4501,562,150(101,300)(6.09%)
(2016 LTGO debt service)
Transfers out - #204 401,5500401,550398,750(2,800)(0.70%)
Transfers out - #309 (park capital projects)000000.00%
(pavement preservation)
Transfers out - #311 000000.00%
Transfers out - #501 (IT equip reserve)92,500092,50092,50000.00%
(insurance premium)
Transfers out - #502 900,0000900,0001,100,000200,00022.22%
Transfers out - #503 (public safety equipment)000000.00%
Total Recurring Expenditures63,244,022190,36463,434,38668,467,4875,033,1017.93%
Recurring Revenues Over (Under)
Recurring Expenditures411,278224,122635,400118,813
80
CITY OF SPOKANE VALLEY, WA 1//2025
2026 Budget
20252026Difference Between
As As2025 and 2026
AdoptedAmendmentAmendedBudget$%
#001 - GENERAL FUND - continued
NONRECURRING ACTIVITY
Revenues
Grant Proceeds (Energy Efficiency Grants)
0482,200482,2000(482,200)(100.00%)
Grant Proceeds (Comp Plan update)0620,000620,000425,000(195,000)(31.45%)
Donation030,00030,0000(30,000)(100.00%)
Transfers in - #310 (City Hall repairs)0400,000400,0000(400,000)(100.00%)
(public safety space planning)
Transfers in - #312 01,420,0001,420,0000(1,420,000)(100.00%)
Total Nonrecurring Revenues02,952,2002,952,200425,000(2,527,200)(85.60%)
Expenditures
General Government - IT capital replacements50,000050,00040,000(10,000)(20.00%)
Public Safety (police vehicle replacements)
910,000(14,000)896,000544,000(352,000)(39.29%)
(vehicles for new officers)
Public Safety 000307,000307,0000.00%
Public Safety (Precinct remodel)01,420,0001,420,0000(1,420,000)(100.00%)
Public Safety (public safety sales tax ballot)0167,000167,0000(167,000)(100.00%)
Facilities (Precinct repairs & improvements)
30,000030,0000(30,000)(100.00%)
(CenterPlace repairs & improvements)
Facilities0482,200482,20030,000(452,200)(93.78%)
Facilities (energy retrofits)60,000060,0000(60,000)(100.00%)
(portable heating/AC units)
Facilities 00018,00018,0000.00%
Facilities (PCB boards for City Hall HVAC)00010,00010,0000.00%
(Comp Plan update)
Planning 0620,000620,000425,000(195,000)(31.45%)
Parks & Rec (audio/visual refresh for Great Room)00080,00080,0000.00%
Sculpture Placement Costs030,00030,0000(30,000)(100.00%)
City Hall Repairs0400,000400,0000(400,000)(100.00%)
CLFR Related Project Expenditures01,185,3001,185,3000(1,185,300)(100.00%)
Financial Software Capital Costs0304,700304,7000(304,700)(100.00%)
Transfers out - #31002,126,5002,126,5000(2,126,500)(100.00%)
Transfers out - #312 (2023 fund bal >50%)05,562,6855,562,6850(5,562,685)(100.00%)
(Public Safety Equip Replc)
Transfers out - #503 473,7220473,722652,831179,10937.81%
Total Nonrecurring Expenditures1,523,72212,284,38513,808,1072,106,831(11,701,276)(84.74%)
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures(1,523,722)(9,332,185)(10,855,907)(1,681,831)
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures(1,112,444)(9,108,063)(10,220,507)(1,563,018)
Beginning unrestricted fund balance48,369,93548,369,93538,149,428
Ending unrestricted fund balance47,257,49138,149,42836,586,410
Fund balance as a percent of recurring expenditures74.72%60.14%53.44%
General Fund Summary
Total revenues63,655,3003,366,68667,021,98669,011,300
Total expenditures64,767,74412,474,74977,242,49370,574,318
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures(1,112,444)(9,108,063)(10,220,507)(1,563,018)
Beginning unrestricted fund balance48,369,93548,369,93538,149,428
Ending unrestricted fund balance47,257,49138,149,42836,586,410
81
CITY OF SPOKANE VALLEY, WA 1//2025
2026 Budget
20252026Difference Between
As As2025 and 2026
AdoptedAmendmentAmendedBudget$%
SPECIAL REVENUE FUNDS
#101 - STREET FUND
RECURRING ACTIVITY
Revenues
Utility Tax900,0000900,000960,00060,0006.67%
Motor Vehicle Fuel (Gas) Tax1,969,70001,969,7002,011,50041,8002.12%
Multimodal Transportation Revenue138,2000138,200137,800(400)(0.29%)
Right-of-Way Maintenance Fee100,0000100,000110,00010,00010.00%
Solid Waste Road Wear Fee 1,700,00001,700,0001,900,000200,00011.76%
Investment Interest10,000010,000120,000110,0001100.00%
Miscellaneous10,00069,00079,00020,000(59,000)(74.68%)
Transfer in - #1112,785,000(985,000)1,800,0001,800,00000.00%
Transfer in - #301000254,300254,3000.00%
Transfer in - #302000254,300254,3000.00%
Total Recurring Revenues7,612,900(916,000)6,696,9007,567,900871,00013.01%
Expenditures
Street Department3,002,69803,002,6982,956,040(46,658)(1.55%)
Street Administration111,2720111,27282,672(28,600)(25.70%)
Winter Operations1,705,58001,705,5801,734,58329,0031.70%
Bridge Program117,297(25,000)92,297126,55334,25637.11%
Traffic Program2,428,23869,0002,497,2382,667,899170,6616.83%
(Thorpe Bridge Project)
Transfer out - #303 025,00025,0000(25,000)(100.00%)
Total Recurring Expenditures7,365,08569,0007,434,0857,567,747133,6621.80%
Recurring Revenues Over (Under)
Recurring Expenditures247,815(985,000)(737,185)153
NONRECURRING ACTIVITY
Revenues
Transfers in - #3121,750,00001,750,0001,750,00000.00%
Total Nonrecurring Revenues1,750,00001,750,0001,750,00000.00%
Expenditures
Capital Equipment Replacement Programs135,0000135,000135,00000.00%
Local Street Program1,750,00001,750,0001,750,00000.00%
Bridge Repairs0100,000100,0000(100,000)(100.00%)
Total Nonrecurring Expenditures1,885,000100,0001,985,0001,885,000(100,000)(5.04%)
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures(135,000)(100,000)(235,000)(135,000)
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures112,815(1,085,000)(972,185)(134,847)
Beginning fund balance5,495,1225,495,1224,522,937
Ending fund balance5,607,9374,522,9374,388,090
Street Fund Summary
Total revenues9,362,900(916,000)8,446,9009,317,900
Total expenditures9,250,085169,0009,419,0859,452,747
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures112,815(1,085,000)(972,185)(134,847)
Beginning unrestricted fund balance5,495,1225,495,1224,522,937
Ending unrestricted fund balance5,607,9374,522,9374,388,090
82
CITY OF SPOKANE VALLEY, WA 1//2025
2026 Budget
20252026Difference Between
As As2025 and 2026
AdoptedAmendmentAmendedBudget$%
SPECIAL REVENUE FUNDS - continued
#103 - PATHS & TRAILS FUND
Revenues
Motor Vehicle Fuel (Gas) Tax8,30008,3008,5002002.41%
Investment Interest2,00002,0002,00000.00%
Total revenues10,300010,30010,5002001.94%
Expenditures
Transfers out 000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures10,30010,30010,500
Beginning fund balance59,09359,09369,393
Ending fund balance69,39369,39379,893
#104 - HOTEL / MOTEL TAX - TOURISM FACILITIES FUND
Revenues
Hotel/Motel Tax590,0000590,000590,00000.00%
Investment Interest 200,0000200,00065,000(135,000)(67.50%)
Transfers in - #1050500,000500,0000(500,000)(100.00%)
Total revenues790,000500,0001,290,000655,000(635,000)(49.22%)
Expenditures
Transfer out - #316 (cross country course)
02,500,0002,500,0000(2,500,000)(100.00%)
Total expenditures02,500,0002,500,0000(2,500,000)(100.00%)
Revenues over (under) expenditures790,000(1,210,000)655,000
Beginning fund balance2,173,2112,173,211963,211
Ending fund balance2,963,211963,2111,618,211
#105 - HOTEL / MOTEL TAX FUND
Revenues
Hotel/Motel Tax900,0000900,000900,00000.00%
Investment Interest 20,000020,00025,0005,00025.00%
Total revenues920,0000920,000925,0005,0000.54%
Expenditures
Transfers out - #00130,000030,000287,000257,000856.67%
Transfers out - #1040500,000500,0000(500,000)(100.00%)
Tourism Promotion893,000(500,000)393,000673,000280,00071.25%
Total expenditures923,0000923,000960,00037,0004.01%
Revenues over (under) expenditures(3,000)(3,000)(35,000)
Beginning fund balance271,610271,610268,610
Ending fund balance268,610268,610233,610
#106 - SOLID WASTE FUND
Revenues
Solid Waste Administrative Fee250,0000250,000250,00000.00%
Grant Proceeds0158,600158,6000(158,600)(100.00%)
Investment Interest70,000070,00056,000(14,000)(20.00%)
Total revenues320,000158,600478,600306,000(172,600)(36.06%)
Expenditures
Wages / Benefits / Payroll Taxes49,289049,289160,201110,912225.02%
Education & Contract Administration70,000158,600228,60070,000(158,600)(69.38%)
Total expenditures119,289158,600277,889230,201(47,688)(17.16%)
Revenues over (under) expenditures0200,71175,799
Beginning fund balance1,387,2811,387,2811,587,992
Ending fund balance1,387,2811,587,9921,663,791
83
CITY OF SPOKANE VALLEY, WA 1//2025
2026 Budget
20252026Difference Between
As As2025 and 2026
AdoptedAmendmentAmendedBudget$%
SPECIAL REVENUE FUNDS - continued
#107 - PEG FUND
Revenues
Comcast PEG Contribution55,000055,00050,000(5,000)(9.09%)
Investment Interest 5,00005,0008,0003,00060.00%
Total revenues60,000060,00058,000(2,000)(3.33%)
Expenditures
PEG Reimbursement - CMTV39,500039,50039,50000.00%
Capital Outlay33,500033,50033,50000.00%
Total expenditures73,000073,00073,00000.00%
Revenues over (under) expenditures(13,000)(13,000)(15,000)
Beginning fund balance291,249291,249278,249
Ending fund balance278,249278,249263,249
#108 - AFFORDABLE & SUPPORTIVE HOUSING SALES TAX
Revenues
Affordable & Supportive Housing Sales Tax200,0000200,000193,000(7,000)(3.50%)
Grant Proceeds (CHIP Grant)01,000,0001,000,0000(1,000,000)(100.00%)
Investment Interest15,000015,00030,00015,000100.00%
Total revenues215,0001,000,0001,215,000223,000(992,000)(81.65%)
Expenditures
Spokane Housing Authority Passthrough01,000,0001,000,0000(1,000,000)(100.00%)
Total expenditures01,000,0001,000,0000(1,000,000)(100.00%)
Revenues over (under) expenditures215,000215,000223,000
Beginning fund balance1,034,5161,034,5161,249,516
Ending fund balance1,249,5161,249,5161,472,516
#109 - TOURISM PROMOTION AREA FUND
Revenues
Tourism Promotion Area Fee1,300,00001,300,0001,300,00000.00%
Investment Interest00030,00030,0000.00%
Total revenues1,300,00001,300,0001,330,00030,0002.31%
Expenditures
Professional Services1,275,00025,0001,300,0001,775,000475,00036.54%
Total expenditures1,275,00025,0001,300,0001,775,000475,00036.54%
Revenues over (under) expenditures25,0000(445,000)
Beginning fund balance778,447778,447778,447
Ending fund balance803,447778,447333,447
#110 - HOMELESS HOUSING PROGRAM FUND
Revenues
Recording Fees290,0000290,000365,00075,00025.86%
Investment Interest0007,000
Total revenues290,0000290,000372,00075,00028.28%
Expenditures
Transfer out - #001344,0000344,000380,00036,00010.47%
Total expenditures344,0000344,000380,00036,00010.47%
Revenues over (under) expenditures(54,000)(54,000)(8,000)
Beginning fund balance293,063293,063239,063
Ending fund balance239,063239,063231,063
84
CITY OF SPOKANE VALLEY, WA 1//2025
2026 Budget
20252026Difference Between
As As2025 and 2026
AdoptedAmendmentAmendedBudget$%
SPECIAL REVENUE FUNDS - continued
#111- TRANSPORTATION BENEFIT DISTRICT FUND
Revenues
Vehicle License Fees2,785,000(985,000)1,800,0001,800,00000.00%
Total revenues2,785,000(985,000)1,800,0001,800,00000.00%
Expenditures
Transfer out - #1012,785,000(985,000)1,800,0001,800,00000.00%
Total expenditures2,785,000(985,000)1,800,0001,800,00000.00%
Revenues over (under) expenditures000
Beginning fund balance2,0302,0302,030
Ending fund balance2,0302,0302,030
#120 - CENTER PLACE OPERATING RESERVE FUND
Revenues
Investment Interest000000.00%
Miscellaneous000000.00%
Total revenues000000.00%
Expenditures
Operations000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures000
Beginning fund balance300,000300,000300,000
Ending fund balance300,000300,000300,000
#121 - SERVICE LEVEL STABILIZATION RESERVE FUND
Revenues
Investment Interest288,0000288,000285,400(2,600)(0.90%)
Total revenues288,0000288,000285,400(2,600)(0.90%)
Expenditures
Operations000000.00%
Total expenditures000000.00%
Revenues over (under) expenditures288,000288,000285,400
Beginning fund balance6,350,1296,350,1296,638,129
Ending fund balance6,638,1296,638,1296,923,529
#122 - WINTER WEATHER RESERVE FUND
Revenues
Investment Interest15,000015,00024,8009,80065.33%
Transfers in - #001000000.00%
Subtotal revenues15,000015,00024,8009,80065.33%
Expenditures
Street maintenance expenditures500,0000500,000500,00000.00%
Total expenditures500,0000500,000500,00000.00%
Revenues over (under) expenditures(485,000)(485,000)(475,200)
Beginning fund balance573,932573,932588,932
Ending fund balance88,93288,932113,732
85
CITY OF SPOKANE VALLEY, WA 1//2025
2026 Budget
20252026Difference Between
As As2025 and 2026
AdoptedAmendmentAmendedBudget$%
DEBT SERVICE FUNDS
#204 - LTGO BOND DEBT SERVICE FUND
Revenues
Spokane Public Facilities District569,4000569,400590,80021,4003.76%
Transfers in - #001401,5500401,550398,750(2,800)(0.70%)
Total revenues970,9500970,950989,55018,6001.92%
Expenditures
Debt Service Payments - CenterPlace569,4000569,400590,80021,4003.76%
Debt Service Payments - City Hall401,5500401,550398,750(2,800)(0.70%)
Total expenditures970,9500970,950989,55018,6001.92%
Revenues over (under) expenditures000
Beginning fund balance000
Ending fund balance000
CAPITAL PROJECTS FUNDS
#301 - REET 1 CAPITAL PROJECTS FUND
Revenues
REET 1 - Taxes1,500,000500,0002,000,0001,500,000(500,000)(25.00%)
Investment Interest200,0000200,000275,00075,00037.50%
Total revenues1,700,000500,0002,200,0001,775,000(425,000)(19.32%)
Expenditures
Transfers out - #101000254,300254,3000.00%
Transfers out - #303356,000250,346606,346474,683(131,663)(21.71%)
(pavement preservation)
Transfers out - #311 1,372,15001,372,1501,372,15000.00%
Transfers out - #3140114,545114,545289,380174,835152.63%
Total expenditures1,728,150364,8912,093,0412,390,513297,47214.21%
Revenues over (under) expenditures(28,150)106,959(615,513)
Beginning fund balance6,261,8406,261,8406,368,799
Ending fund balance6,233,6906,368,7995,753,286
#302 - REET 2 CAPITAL PROJECTS FUND
Revenues
REET 2 - Taxes1,500,000500,0002,000,0001,500,000(500,000)(25.00%)
Investment Interest275,0000275,000275,00000.00%
Total revenues1,775,000500,0002,275,0001,775,000(500,000)(21.98%)
Expenditures
Transfers out - #101000254,300254,3000.00%
Transfers out - #303483,300163,801647,1011,941,1471,294,046199.98%
(pavement preservation)
Transfers out - #311 1,372,15001,372,1501,372,15000.00%
Transfers out - #31436,500(36,500)0000.00%
Total expenditures1,891,950127,3012,019,2513,567,5971,548,34676.68%
Revenues over (under) expenditures(116,950)255,749(1,792,597)
Beginning fund balance5,598,2115,598,2115,853,960
Ending fund balance5,481,2615,853,9604,061,363
86
CITY OF SPOKANE VALLEY, WA 1//2025
2026 Budget
20252026Difference Between
As As2025 and 2026
AdoptedAmendmentAmendedBudget$%
CAPITAL PROJECTS FUNDS - continued
#303 - STREET CAPITAL PROJECTS FUND
Revenues
Grant Proceeds4,480,512(273,938)4,206,5746,180,0251,973,45146.91%
Developer968,833(841,708)127,125150,00022,87517.99%
Transfers in - #101025,00025,0000(25,000)(100.00%)
Transfers in - #301356,000250,346606,346474,683(131,663)(21.71%)
Transfers in - #302483,300163,801647,1011,941,1471,294,046199.98%
Transfers in - #312200,0000200,0000(200,000)(100.00%)
Transfers in - #3150128,200128,20050,000(78,200)(61.00%)
Total revenues6,488,645(548,299)5,940,3468,795,8552,855,50948.07%
Expenditures
Street Construction /Reconstruction6,488,645(548,299)5,940,3468,795,8552,855,50948.07%
Total expenditures6,488,645(548,299)5,940,3468,795,8552,855,50948.07%
Revenues over (under) expenditures000
Beginning fund balance2,132,3912,132,3912,132,391
Ending fund balance2,132,3912,132,3912,132,391
#309 - PARK CAPITAL PROJECTS FUND
Revenues
Grant Proceeds1,561,76164,3391,626,1000(1,626,100)(100.00%)
Developer Contributions0749,400749,4000(749,400)(100.00%)
Transfers in - #312300,0001,006,8581,306,8580(1,306,858)(100.00%)
Total revenues1,861,7611,820,5973,682,3580(3,682,358)(100.00%)
Expenditures
Park Capital Projects1,861,7611,820,5973,682,35883,634(3,598,724)(97.73%)
Total expenditures1,861,7611,820,5973,682,35883,634(3,598,724)(97.73%)
Revenues over (under) expenditures00(83,634)
Beginning fund balance503,459503,459503,459
Ending fund balance503,459503,459419,825
#310 - CIVIC FACILITIES CAPITAL PROJECTS FUND
Revenues
Judgments & Settlement011,810,00011,810,0000(11,810,000)(100.00%)
Transfers in - #00102,126,5002,126,5000(2,126,500)(100.00%)
Investment Interest 1,20001,20020,00018,8001566.67%
Total revenues1,20013,936,50013,937,70020,000(13,917,700)(99.86%)
Expenditures
Transfer out - #0010400,000400,0000(400,000)(100.00%)
Total expenditures0400,000400,0000(400,000)(100.00%)
Revenues over (under) expenditures1,20013,537,70020,000
Beginning fund balance21,46721,46713,559,167
Ending fund balance22,66713,559,16713,579,167
87
CITY OF SPOKANE VALLEY, WA 1//2025
2026 Budget
20252026Difference Between
As As2025 and 2026
AdoptedAmendmentAmendedBudget$%
CAPITAL PROJECTS FUNDS - continued
#311 - PAVEMENT PRESERVATION
Revenues
Transfers in - #001000000.00%
Transfers in - #3011,372,15001,372,1501,372,15000.00%
Transfers in - #3021,372,15001,372,1501,372,15000.00%
Transfers in - #3121,032,10001,032,1001,042,42110,3211.00%
Grant Proceeds112,0110112,0119,734,1249,622,1138590.33%
Total revenues3,888,41103,888,41113,520,8459,632,434247.72%
Expenditures
Pavement preservation2,000,00002,000,00013,865,87511,865,875593.29%
Pre-project GeoTech50,000050,00050,00000.00%
Total expenditures2,050,00002,050,00013,915,87511,865,875578.82%
Revenues over (under) expenditures1,838,4111,838,411(395,030)
Beginning fund balance3,996,5313,996,5315,834,942
Ending fund balance5,834,9425,834,9425,439,912
#312 - CAPITAL RESERVE FUND
Revenues
Investment Interest 650,0000650,000700,00050,0007.69%
Transfers in - #001 ('23 fund bal >50%)05,562,6855,562,6850(5,562,685)(100.00%)
Total revenues650,0005,562,6856,212,685700,000(5,512,685)(88.73%)
Expenditures
Transfers out - #001 (pub safety space planning)
01,420,0001,420,0000(1,420,000)(100.00%)
Transfers out - #101 (Local Street Program)1,750,00001,750,0001,750,00000.00%
(Subarea Transportation Plan)
Transfers out - #303 200,0000200,0000(200,000)(100.00%)
Transfers out - #309 (Sullivan Park water line)0925,200925,2000(925,200)(100.00%)
(Greenacres Park Ph2)
Transfers out - #309 300,00081,658381,6580(381,658)(100.00%)
Transfers out - #311 (Pavement Preservation)1,032,10001,032,1001,042,42110,3211.00%
(Pines Rd Underpass)
Transfers out - #314 1,708,023211,3891,919,412361,857(1,557,555)(81.15%)
WSDOT Sullivan Park Property Acquisition0759,600759,6000(759,600)(100.00%)
Total expenditures4,990,1233,397,8478,387,9703,154,278(5,233,692)(62.40%)
Revenues over (under) expenditures(4,340,123)(2,175,285)(2,454,278)
Beginning fund balance14,293,05914,293,05912,117,774
Ending fund balance9,952,93612,117,7749,663,496
#314 - RAILROAD GRADE SEPARATION PROJECTS FUND
Revenues
Grant Proceeds39,496,674(30,455,631)9,041,04317,354,7178,313,67491.95%
Transfers in - #3010114,545114,545289,380174,835152.63%
Transfers in - #30236,500(36,500)0000.00%
Transfers in - #312 1,708,023211,3891,919,412361,857(1,557,555)(81.15%)
Transfers in - #315000258,800258,8000.00%
Total revenues41,241,197(30,166,197)11,075,00018,264,7547,189,75464.92%
Expenditures
Railroad Grade Separation Projects41,241,197(30,166,197)11,075,00018,264,7547,189,75464.92%
Total expenditures41,241,197(30,166,197)11,075,00018,264,7547,189,75464.92%
Revenues over (under) expenditures000
Beginning fund balance35,72335,72335,723
Ending fund balance35,72335,72335,723
88
CITY OF SPOKANE VALLEY, WA 1//2025
2026 Budget
20252026Difference Between
As As2025 and 2026
AdoptedAmendmentAmendedBudget$%
CAPITAL PROJECTS FUNDS - continued
#315 - TRANSPORTATION IMPACT FEES FUND
Revenues
Transportation Impact Fees400,0000400,000400,00000.00%
Investment Interest 30,000030,00042,00012,00040.00%
Total revenues430,0000430,000442,00012,0002.79%
Expenditures
Transfers out - #3030128,200128,20050,000(78,200)(61.00%)
Transfers out - #315000258,800258,8000.00%
Total expenditures0128,200128,200308,800180,600140.87%
Revenues over (under) expenditures430,000301,800133,200
Beginning fund balance1,411,1341,411,1341,712,934
Ending fund balance1,841,1341,712,9341,846,134
#316 - ECONOMIC DEVELOPMENT CAPITAL PROJECTS FUND
Revenues
Transfers in - #10402,500,0002,500,0000(2,500,000)(100.00%)
Total revenues02,500,0002,500,0000(2,500,000)(100.00%)
Expenditures
Cross Country Course Project04,696,5204,696,5200(4,696,520)(100.00%)
Total expenditures04,696,5204,696,5200(4,696,520)(100.00%)
Revenues over (under) expenditures0(2,196,520)0
Beginning fund balance2,196,5202,196,5200
Ending fund balance2,196,52000
89
CITY OF SPOKANE VALLEY, WA 1//2025
2026 Budget
20252026Difference Between
As As2025 and 2026
AdoptedAmendmentAmendedBudget$%
ENTERPRISE FUNDS
#402 - STORMWATER FUND
RECURRING ACTIVITY
Revenues
Stormwater Management Fees6,170,00006,170,0006,170,00000.00%
Investment Interest90,000090,000173,00083,00092.22%
Total Recurring Revenues6,260,00006,260,0006,343,00083,0001.33%
Expenditures
Wages / Benefits / Payroll Taxes1,578,81501,578,8151,662,78483,9695.32%
Supplies37,200037,20058,00020,80055.91%
Services & Charges2,272,30602,272,3062,360,19387,8873.87%
Intergovernmental Payments88,000088,00091,3103,3103.76%
Vehicle rentals - #50116,500016,50024,1257,62546.21%
Total Recurring Expenditures3,992,82103,992,8214,196,412203,5915.10%
Recurring Revenues Over (Under)
Recurring Expenditures2,267,17902,267,1792,146,588
NONRECURRING ACTIVITY
Revenues
Grant Proceeds000000.00%
Total Nonrecurring Revenues000000.00%
Expenditures
Capital - various projects1,500,00001,500,0004,500,0003,000,000200.00%
Watershed studies150,0000150,000100,000(50,000)(33.33%)
Asset management software system50,000050,0000(50,000)(100.00%)
Total Nonrecurring Expenditures1,700,00001,700,0004,600,0002,900,000170.59%
Nonrecurring Revenues Over (Under)
Nonrecurring Expenditures(1,700,000)0(1,700,000)(4,600,000)
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures567,1790567,179(2,453,412)
Beginning working capital5,671,2525,671,2526,238,431
Ending working capital6,238,4316,238,4313,785,019
Stormwater Fund Summary
Total revenues6,260,00006,260,0006,343,000
Total expenditures5,692,82105,692,8218,796,412
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures567,1790567,179(2,453,412)
Beginning unrestricted fund balance5,671,2525,671,2526,238,431
Ending unrestricted fund balance6,238,4316,238,4313,785,019
#403 - AQUIFER PROTECTION AREA
Revenues
Spokane County0420,000420,000420,00000.00%
Investment Interest20,000020,00030,00010,00050.00%
Total revenues20,000420,000440,000450,00010,0002.27%
Expenditures
Capital - various projects1,000,00001,000,0000(1,000,000)(100.00%)
Effectiveness study000000.00%
Total expenditures1,000,00001,000,0000(1,000,000)(100.00%)
Revenues over (under) expenditures(980,000)(560,000)450,000
Beginning working capital1,429,2101,429,210869,210
Ending working capital449,210869,2101,319,210
90
CITY OF SPOKANE VALLEY, WA 1//2025
2026 Budget
20252026Difference Between
As As2025 and 2026
AdoptedAmendmentAmendedBudget$%
INTERNAL SERVICE FUNDS
#501 - ER&R FUND
Revenues
Vehicle rentals - #00179,500079,50083,8504,3505.47%
Vehicle rentals - #10171,200071,20078,5757,37510.36%
Vehicle rentals - #101 (plow replace.)300,0000300,000300,00000.00%
Vehicle rentals - #40216,500016,50024,1257,62546.21%
Transfers in - #001 (IT equipment reserve)92,500092,50092,50000.00%
Investment Interest20,000020,00047,00027,000135.00%
Total revenues579,7000579,700626,05046,3508.00%
Expenditures
Small tools & minor equipment10,000010,00010,00000.00%
Vehicle purchase020,00020,00050,00030,000150.00%
Snow plow purchase175,00010,000185,000270,00085,00045.95%
Total expenditures185,00030,000215,000330,000115,00053.49%
Revenues over (under) expenditures394,700364,700296,050
Beginning working capital821,412821,4121,186,112
Ending working capital1,216,1121,186,1121,482,162
#502 - RISK MANAGEMENT FUND
Revenues
Investment Interest4,80004,8006,0001,20025.00%
Transfers in - #001900,0000900,0001,100,000200,00022.22%
Total revenues904,8000904,8001,106,000201,20022.24%
Expenditures
Auto & Property Insurance900,0000900,0001,100,000200,00022.22%
Total expenditures900,0000900,0001,100,000200,00022.22%
Revenues over (under) expenditures4,8004,8006,000
Beginning fund balance378,928378,928383,728
Ending fund balance383,728383,728389,728
#503 - PUBLIC SAFETY EQUIPMENT REPLACEMENT FUND
Revenues
Transfers in - #001 (replacement amts)473,7220473,722652,831179,10937.81%
Total revenues473,7220473,722652,831179,10937.81%
Expenditures
Equipment Purchases 0650,000650,000350,000(300,000)(46.15%)
Total expenditures0650,000650,000350,000(300,000)(46.15%)
Revenues over (under) expenditures473,722(176,278)302,831
Beginning fund balance1,473,7221,473,7221,297,444
Ending fund balance1,947,4441,297,4441,600,275
91
CITY OF SPOKANE VALLEY, WA 1//2025
2026 Budget
20252026Difference Between
As As2025 and 2026
AdoptedAmendmentAmendedBudget$%
FIDUCIARY FUNDS
#632 - PASSTHROUGH FEES & TAXES FUND
Revenues
Fees & taxes collected for other governments600,00020,000620,000620,00000.00%
Total revenues600,00020,000620,000620,00000.00%
Expenditures
Fees & taxes remitted to other governments600,00020,000620,000620,00000.00%
Total expenditures600,00020,000620,000620,00000.00%
Revenues over (under) expenditures000
Beginning fund balance000
Ending fund balance000
TOTAL OF ALL FUNDS
Total of Revenues for all Funds147,856,886(2,330,428)145,526,458140,399,785
Total of Expenditures for all Funds149,637,715(3,736,791)145,900,924148,412,534
Total grant revenues (included in total
revenues)46,087,958(28,176,944)17,911,01434,130,366
Total Capital expenditures (included in
total expenditures)56,300,103(21,653,079)34,647,02447,901,618
92
CITY OF SPOKANE VALLEY, WA
2026 Budget
Revenues by Fund
General Fund
Property Tax
$14,309,800
Sales Tax33,541,200
Sales Tax - Public Safety4,274,900
Sales Tax - Criminal Justice2,906,400
Gambling and Leasehold Excise Tax 516,700
Franchise Fees/Business Registration1,330,000
State Shared Revenues2,644,100
Service Revenues4,057,100
Fines and Forfeitures481,400
Recreation Program Fees716,700
Miscellaneous, Investment Int., Transfers4,233,000
Total General Fund
$69,011,300
Other Funds
$9,317,900
101Street Fund
10,500
103Paths & Trails Fund
655,000
104Hotel/Motel Tax Tourism Facilities Fund
925,000
105Hotel/Motel Tax Fund
306,000
106Solid Waste Fund
58,000
107PEG Fund
223,000
108Affordable & Supportive Housing Sales Tax
1,330,000
109Tourism Promotion Area Fund
372,000
110Homeless Housing Program Fund
111Transportation Benefit District Fund1,800,000
121Service Level Stabilization Reserve Fund285,400
24,800
122Winter Weather Reserve Fund
989,550
204LTGO Bond Debt Service Fund
1,775,000
301REET 1 Capital Projects Fund
1,775,000
302REET 2 Capital Projects Fund
8,795,855
303Street Capital Projects Fund
20,000
310Civic Facilities Capital Projects Fund
13,520,845
311Pavement Preservation Fund
700,000
312Capital Reserve Fund
18,264,754
314Railroad Grade Separation Projects Fund
442,000
315Transportation Impact Fees Fund
6,343,000
402Stormwater Management Fund
450,000
403Aquifer Protection Area Fund
626,050
501Equipment Rental & Replacement Fund
1,106,000
502Risk Management Fund
652,831
503Public Safety Equipment Replacement Fund
620,000
632Passthrough Fees & Taxes Fund
$71,388,485
Total Other Funds
Total All Funds$140,399,785
93
94
48%
Sales Tax
21%
Property Tax
6%
$69,011,300
Miscellaneous
2026 General Fund Revenues
CITY OF SPOKANE VALLEY, WA
1%
4%
Recreation Program Fees
6%
6%
1%
4%
Service Revenues
1%
Criminal Justice Sales Tax
2%
Gambling Tax
Public Safety Sales Tax
Registrations
Fines & Forfeitures
State Shared Revenues
Franchise Fees/Business
95
0%
2%
APA Fund
0%
5%
Fund
Passthrough
Internal Service Funds
Stormwater Management
49%
General Fund
32%
Capital Projects Funds
$140,399,785
2026 City Wide Revenues
CITY OF SPOKANE VALLEY, WA
1%
Debt Service Fund
4%7%
Street Fund
Other Special Revenue Funds
CITY OF SPOKANE VALLEY, WA
2026 Budget
Detail Revenues by Type
20222023202420252026
Amended Proposed
ActualActualActualBudgetBudget
Property Tax
Property Tax12,993,48713,312,95313,526,56114,081,00014,309,800
Property Tax - Delinquent156,971146,960170,19900
13,150,45813,459,91313,696,76014,081,00014,309,800
Sales Taxes
Sales Tax32,347,04632,522,92032,239,52833,000,00033,541,200
Sales Tax - Public Safety1,529,9411,583,9621,684,9461,609,4004,274,900
Sales Tax - Criminal Justice2,685,5032,774,8602,678,1482,833,7002,906,400
36,562,49036,881,74236,602,62237,443,10040,722,500
Gambling and Leasehold Excise Tax
Amusement Games16,661113,50317,06415,00015,000
Card Games453,1582,476411,119400,000400,000
Bingo & Raffles98219,0212,3991,0001,500
Punch Boards & Pull Tabs109,535409,21997,423100,00092,000
Leasehold Excise Tax5,41212,22012,1527,0008,200
585,748556,439540,157523,000516,700
Licenses & Permits
General Business Licenses231,082238,732241,949220,000230,000
Franchise Fees1,169,3261,098,089949,3271,100,0001,100,000
1,400,4081,336,8211,191,2761,320,0001,330,000
State Shared Revenues
Payment in Lieu of Taxes - DNR
3,09602,2504,0002,500
CJ - High Crime
335,772343,866357,623344,000350,000
MVET Criminal Justice - Population
36,57939,28141,75443,50046,300
CJ Contracted Services
217,671231,199245,532231,000240,000
CJ Special Programs
129,552138,480146,546152,300163,100
Marijuana Excise Tax Distribution
271,849271,857270,900224,000254,100
DUI - Cities
7,73010,8209,22313,00010,000
Liquor Board Excise Tax
740,373754,305731,842713,700770,300
Liquor Board Profits
810,471818,871810,757801,900807,800
2,553,0932,608,6792,616,4272,527,4002,644,100
Community and Public Works
Accessory Dwelling2,0233,6463,7682,0003,000
Building & Planning Fees 438,338367,401345,970291,800596,900
Building Permits2,015,6461,924,1911,623,6771,850,0001,624,000
Code Enforcement44,69422,74642,95220,00025,000
Demolition Permits5,0203,3304,5735,0004,500
Entertainment License1,575001,6000
Grading Permits42,07942,08542,30233,00037,000
Home Profession Fee3,5365,6125,8773,0003,700
Mechanical Permits173,337163,929159,017160,000160,000
Misc. Permits & Fees33,083137,845102,93283,000213,000
Planning Fees 944,967870,0681,021,429870,000900,000
Plumbing Permits70,71965,82265,56580,00065,000
Right of Way Permits253,579255,997313,405397,000414,000
Street Vacation Permits13,8241,4773,0467,00010,500
Temporary Use Permit Fees1,0400558500500
4,043,4603,864,1493,735,0713,803,9004,057,100
96
CITY OF SPOKANE VALLEY, WA
2026 Budget
Detail Revenues by Type
20222023202420252026
Amended Proposed
ActualActualActualBudgetBudget
Fines and Forfeitures
Public Safety False Alarm Services63,91455,73854,16455,00055,000
Public Safety Grants50,792070,86850,00050,000
Fines & Forfeits - Traffic279,392374,655330,506347,500339,600
Other Criminal- Non Traffic Fines29,40873,39960,49129,60036,800
423,506503,792516,029482,100481,400
Recreation Program Revenues
Activity Fees (To use a recreational facility)437,640645,077686,835467,300512,600
Program Fees (To participate in a program)177,846232,453265,674220,800204,100
615,486877,530952,509688,100716,700
Grant Proceeds
COVID-19 Stimulus Funding5,713,8039,464,426157,37200
OPD Public Defender Improvement19,50019,50019,50020,00019,500
Homeless Services97,83000227,4860
FEMA4,4780000
COPS Hiring Grants0036,794417,000417,000
RCO Grants0011,45200
Energy Efficiency Grants000482,2000
Comprehensive Plan Update000620,000425,000
Miscellaneous Grants048,647000
5,835,6119,532,573225,1181,766,686861,500
Miscellaneous
AWC Health & Wellness 0001,0001,000
Investment Earnings1,135,5473,262,3262,972,5752,000,0002,500,000
Sales Tax Interest38,136103,311116,77940,00059,000
Leases48,494178,531137,81085,00078,000
Interest on Gambling Tax1900100100
Police Precinct Rent 42,27645,65941,85442,00042,000
Police Precinct Maintenance36,80920,81623,49421,00021,000
Judgments and Settlements173,6083,565,2982,216,97000
Miscellaneous Revenue29,9234,596503,7341,0001,000
Copy Charges1,067318681,000500
Pass-Through Services1,6291,5302,0231,6001,900
1,507,5087,182,3856,015,3072,192,7002,704,500
Transfers
Transfers in - #105 (h/m tax-CP advertising)12,98214,15530,00030,000287,000
Transfers in - #11000192,628344,000380,000
Transfers in - #3120000400,0000
Transfers in - #312 606,5374,801,3971,541,5191,420,0000
619,5194,815,5521,764,1472,194,000667,000
Total General Fund Revenue67,297,28781,619,57567,855,42367,021,98669,011,300
97
CITY OF SPOKANE VALLEY, WA
2026 Budget - Other Funds
Detail Revenues by Type
20222023202420252026
Amended Proposed
ActualActualActualBudgetBudget
101 - Street Fund
Motor Vehicle Fuel (Gas) Tax1,951,4371,969,1141,900,8201,969,7002,011,500
Multimodal Transportation Revenue137,638139,065137,687138,200137,800
Right-of-Way Maintenance Fee101,652112,552124,680100,000110,000
Solid Waste Road Wear Fee02,163,4892,474,8901,700,0001,900,000
Utility tax1,003,537960,872969,131900,000960,000
Investment Interest12,416122,690282,53710,000120,000
Other Miscellaneous Revenues & Grants425,16131,45774,92479,00020,000
Transfer in - #11100709,2741,800,0001,800,000
Nonrecurring Transfer in - #0013,084,9193,530,0483,200,42300
Nonrecurring Transfer in - #106271,0001,862,929000
Nonrecurring Transfer in - #122500,0000000
Transfer in - #3010000254,300
Transfer in - #3020000254,300
Nonrecurring Transfer in - #31102,677,099000
Nonrecurring Transfer in - #312 0250,00001,750,0001,750,000
7,487,76013,819,3159,874,3668,446,9009,317,900
103 - Paths & Trails Fund
Motor Vehicle Fuel (Gas) Tax8,2318,3058,0178,3008,500
Investment interest5791,9462,4562,0002,000
8,81010,25110,47310,30010,500
104 - Hotel/Motel Tax - Tourism Facilities Fund
Hotel/Motel Tax591,849588,684578,559590,000590,000
Investment interest82,662234,243243,247200,00065,000
Transfers in - #105273,000515,198793,575500,0000
947,5111,338,1251,615,3811,290,000655,000
105 - Hotel/Motel Tax Fund
Hotel/Motel Tax901,685905,678905,894900,000900,000
Investment Interest11,32026,18947,44920,00025,000
913,005931,867953,343920,000925,000
106 - Solid Waste
Solid Waste Administrative fee268,611276,172252,216250,000250,000
Grant Proceeds 1,987,35000158,6000
Investment Interest43,19191,69655,80370,00056,000
2,299,152367,868308,019478,600306,000
107 - PEG Fund
Comcast PEG contribution64,64056,29550,29555,00050,000
Investment Interest3,24610,24910,4485,0008,000
67,88666,54460,74360,00058,000
108 - Affordable & Supportive Housing Sales Tax
Affordable & Supportive Sales Tax202,181193,105192,959200,000193,000
Grant Proceeds (CHIP Grant)0001,000,0000
Investment Interest8,06129,95840,92515,00030,000
210,242223,063233,8841,215,000223,000
109 - Tourism Promotion Area
Tourism Promotion Area Fee01,309,5061,403,6431,300,0001,300,000
Investment Interest024,54856,798030,000
Tourism Interest03,6444,56300
01,337,6981,465,0041,300,0001,330,000
110 - Homeless Housing Program
Recording Fees0125,527350,030290,000365,000
Investment Interest01,0209,11407,000
0126,547359,144290,000372,000
111 - Transportation Benefit District
Vehicle License Fees00703,5961,800,0001,800,000
Investment Interest007,70800
00711,3041,800,0001,800,000
98
CITY OF SPOKANE VALLEY, WA
2026 Budget - Other Funds
Detail Revenues by Type
20222023202420252026
Amended Proposed
ActualActualActualBudgetBudget
121 - Service Level Stabilization Reserve
Investment Interest0151,854298,276288,000285,400
Transfer in - #00100400,00000
0151,854698,276288,000285,400
122 - Winter Weather Reserve Fund
Investment Interest7,08816,78825,36415,00024,800
Transfer in - #00189,805500,000000
96,893516,78825,36415,00024,800
204 - Debt Service - LTGO 03 Fund
Facilities District Revenue501,200527,200551,600569,400590,800
Transfers in - #001401,400401,150398,950401,550398,750
Transfers in - #30181,10080,600000
Transfers in - #30281,10080,600000
1,064,8001,089,550950,550970,950989,550
301 - REET 1 Capital Projects Fund
REET 1 - 1st Quarter Percent2,790,0201,678,8601,782,3542,000,0001,500,000
Investment Interest96,965274,630299,363200,000275,000
2,886,9851,953,4902,081,7172,200,0001,775,000
302 - REET 2 Capital Projects Fund
REET 2 - 2nd Quarter Percent2,790,0201,678,8601,782,3542,000,0001,500,000
Investment Interest117,019305,242275,934275,000275,000
2,907,0391,984,1022,058,2882,275,0001,775,000
303 - Street Capital Projects Fund
Grant Proceeds4,235,8145,340,1385,256,7034,206,5746,180,025
Developer Contributions853,467934,884237,804127,125150,000
Investment Interest11,65250,21925,91000
Transfers in - #001051,372000
Transfers in - #101006,30525,0000
Transfers in - #106110,7460000
Transfers in - #301899,463499,948510,117606,346474,683
Transfers in - #302 226,7012,583,768568,356647,1011,941,147
Transfers in - #312 113,78643,24076,935200,0000
Transfers in - #315000128,20050,000
6,451,6299,503,5696,682,1305,940,3468,795,855
309 - Parks Capital Projects Fund
Grant Proceeds0158,65842,1311,626,1000
Developer Contribution000749,4000
Donations0022,43000
Investment Interest01,158000
Transfers in - #001160,145515,939303,04300
Transfers in - #302124,0205,000000
Transfers in - #310040,192000
Transfers in - #312332,2674,312,623528,5441,306,8580
616,4325,033,570896,1483,682,3580
310 - Civic Facilities Capital Projects Fund
Judgments & Settlement00011,810,0000
Transfers in - #0010002,126,5000
Investment Interest13,6524,8512,1931,20020,000
13,6524,8512,19313,937,70020,000
99
CITY OF SPOKANE VALLEY, WA
2026 Budget - Other Funds
Detail Revenues by Type
20222023202420252026
Amended Proposed
ActualActualActualBudgetBudget
311 - Pavement Preservation Fund
Grants2,052,1752,614,2161,115,001112,0119,734,124
Developer Contribution029,700000
Investment Interest73,150138,45946,47000
Transfers in - #0011,001,8001,011,8001,021,90000
Transfers in - #101 (local streets)01,372,761000
Transfers in - #1063,1930000
Transfers in - #301550,241827,2781,170,3501,372,1501,372,150
Transfers in - #302914,900827,2791,170,3501,372,1501,372,150
Transfers in - #3120001,032,1001,042,421
4,595,4596,821,4934,524,0713,888,41113,520,845
312 - Capital Reserve Fund
Investment Interest236,054803,378738,664650,000700,000
Transfers in - #001 3,593,0005,358,0545,397,8325,562,6850
3,829,0546,161,4326,136,4966,212,685700,000
314 - Railroad Grade Separation Projects Fund
Grant Proceeds677,412799,9673,105,5119,041,04317,354,717
Investment Interest00000
Developer Contribution518144,686000
Rental Income10,5000000
Transfers in - #3010079,773114,545289,380
Transfers in - #30200000
Transfers in - #312633,818625,1481,212,9251,919,412361,857
Transfers in - #3150000258,800
1,322,2481,569,8014,398,20911,075,00018,264,754
315 - Transportation Impact Fees Fund
Transportation Impact Fees361,614429,485218,139400,000400,000
Investment Interest9,68342,40455,20230,00042,000
371,297471,889273,341430,000442,000
316 - Economic Development Capital Projects Fund
Transfer in - #104 (cross course)013,0154,386,9852,500,0000
Transfer in - #312 (fairgrounds building)7,0100000
7,01013,0154,386,9852,500,0000
402 - Stormwater Management Fund
Stormwater Management Fee2,031,0005,585,3866,164,6876,170,0006,170,000
Grant Proceeds - Nonrecurring0306,666696,91800
Investment Interest40,038172,947247,16390,000173,000
Miscellaneous Revenues0021,39600
2,071,0386,064,9997,130,1646,260,0006,343,000
403 - Aquifer Protection Area Fund
Spokane County514,576515,898419,456420,000420,000
Grant Proceeds236,685621,476157,51100
Investment Interest20,42157,69244,02420,00030,000
Transfers in - #001001,376,38600
771,6821,195,0661,997,377440,000450,000
501 - Equipment Rental & Replacement Fund
Vehicle rentals - #00131,30059,60046,75079,50083,850
Vehicle rentals - #10110,25027,75041,95071,20078,575
Vehicle rentals - #101 (plow replace.)275,000275,000300,000300,000300,000
Vehicle rentals - #4026,7506,75013,00016,50024,125
Transfers in - #00100171,50000
Transfers in - #101 (Additional vehicle)070,568100,28092,50092,500
Miscellaneous revenues32597648,80000
Investment Interest20,44852,63947,27620,00047,000
344,073493,283769,556579,700626,050
502 - Risk Management Fund
Transfers in - #001450,000600,000700,000900,0001,100,000
Investment Interest4,8894,80317,3694,8006,000
454,889604,803717,369904,8001,106,000
100
CITY OF SPOKANE VALLEY, WA
2026 Budget - Other Funds
Detail Revenues by Type
20222023202420252026
Amended Proposed
ActualActualActualBudgetBudget
503 - Public Safety Equipment Replacment
Transfers in - #001001,473,722473,722652,831
001,473,722473,722652,831
632 - Passthrough Fees & Taxes Fund
Fees & Taxes collected for other governments433,410601,526612,403620,000620,000
433,410601,526612,403620,000620,000
Total of "Other Fund" Revenues40,171,95662,456,35961,406,02078,504,47271,388,485
General Fund Revenues67,297,28781,619,57567,855,42367,021,98669,011,300
Total Revenues107,469,243144,075,934129,261,443145,526,458140,399,785
101
CITY OF SPOKANE VALLEY, WA
2026 Budget
Expenditures by Fund and Department
General Fund
$ 981,653
Council
City Manager849,583
City Attorney1,029,326
Communications708,709
Housing & Homeless Services673,326
Public Safety45,529,317
Operations & Administrative
Deputy City Manager654,355
Finance1,565,135
Human Resources417,105
Information Technology474,987
Facilities1,535,326
Public Works
Engineering2,353,260
Building2,117,276
Economic Development1,314,961
Planning1,480,912
Parks & Recreation
Administration 474,166
Maintenance2,681,798
Recreation360,774
Aquatics680,560
Senior Center29,933
CenterPlace815,625
General Government3,846,231
Total General Fund
$ 70,574,318
Other Funds
$ 9,452,747
101Street Fund
105Hotel/Motel Tax Fund960,000
106Solid Waste Fund230,201
107Tourism Promotion Area Fund73,000
109PEG Fund1,775,000
110Homeless Housing Program Fund380,000
111Transportation Benefit District Fund1,800,000
122Winter Weather Reserve Fund500,000
204LTGO Bond Debt Service Fund989,550
301REET 1 Capital Projects Fund2,390,513
302REET 2 Capital Projects Fund3,567,597
303Street Capital Projects Fund8,795,855
309Parks Capital Projects Fund83,634
311Pavement Preservation Fund13,915,875
312Capital Reserve Fund3,154,278
314Railroad Grade Separation Projects18,264,754
315Transportation Impact Fees Fund308,800
402Stormwater Management Fund8,796,412
501Equipment Rental & Replacement (ER&R)330,000
502Risk Management Fund1,100,000
503Public Safety Equipment Replacement Fund350,000
632Passthrough Fees & Taxes Fund620,000
$ 77,838,216
Total Other Funds
Total All Funds148,412,534$
102
103
65%
Public Safety
7%
Parks & Recreation
6%
$70,574,318
General Government
CITY OF SPOKANE VALLEY, WA
2026 General Fund Expenditures
6%
2%
Planning
Council & Executive
2%
2%
Facilities
6%
4%
Public Works
Economic Development
Operations & Administrative
104
4%
0%
6%
Passthrough Activities
1%
Other Special Revenue Funds
1%
Debt Service
Stormwater & APA Funds
Risk Management
31%
3%
Public Safety
General Government
5%
$148,412,534
Admin
Council / Executive/ Ops &
2026 City Wide Expenditures
CITY OF SPOKANE VALLEY, WA
34%
3%
1%
Capital Projects Funds
Facilities
Public Works
1%
Planning
6%
1%
3%
Street Fund
1%
Tourism Promotion
Parks & Recreation
Economic Development
105
29,933
981,653849,583708,709673,326654,355417,105474,987474,166360,774680,560815,625
70,574,318
$
$
0
001,029,32600045,529,317001,565,1350002,353,26002,117,27601,314,96101,480,912002,681,798000
28,0001,535,32680,00055,0003,846,231
163,000
Capital
$
$
0
00000000000000000000
2,244,081
$
$
0
0000000000000000000
356,0002,244,081
45,685,317
$
$
1,559
68,95085,00010,18919,50032,23013,00085,835
571,600157,111433,950200,00045,329,317771,530345,999310,910446,791637,151153,404680,060143,094
8,811,046
ChargesIntergovernmentalInterfundExpendituresTotal
Services &
$
$
2026 Budget
0
650500850
2,3005,0006,5116,0002,0005,2005,6661,5005,4004,3006,800
42,45044,95056,5002,493,63313,45030,86341,6001,149,550
CITY OF SPOKANE VALLEY, WA
104,000386,490
$
$
General Fund Expenditures by Department and Type
0
00
27,524
407,753775,633865,704617,709237,376638,966383,375461,337631,796862,770839,461313,962131,665261,489561,668
1,539,9691,964,8111,761,416
13,284,384
& Payroll TaxesSupplies
$
Wages, Benefits
$
Deputy City ManagerFinanceHuman ResourcesInformation TechnologyAdministrationMaintenanceCenterPlaceTotal
RecreationAquaticsSenior Center
City CouncilCity AttorneyCommunicationHousing & Homeless ServicesPublic SafetyOperations & AdministrativeBuildingEconomic DevelopmentPlanningParks & Recreation
City ManagerFacilitiesEngineeringGeneral Government
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 & Benefits384,411407,75323,3426.07%
Supplies1,1002,3001,200109.09%
Services & Charges718,600571,600(147,000)(20.46%)
Total1,104,111981,653(122,458)(11.09%)
City Manager
Wages, Payroll Taxes & Benefits776,450775,633(817)(0.11%)
Supplies6,0005,000(1,000)(16.67%)
Services & Charges76,00068,950(7,050)(9.28%)
Total858,450849,583(8,867)(1.03%)
City Attorney
Wages, Payroll Taxes & Benefits824,420865,70441,2845.01%
Supplies6,4456,511661.02%
Services & Charges152,224157,1114,8873.21%
Total983,0891,029,32646,2374.70%
Communication
Wages, Payroll Taxes & Benefits607,892617,7099,8171.61%
Supplies1,0006,0005,000500.00%
Services & Charges94,46085,000(9,460)(10.01%)
Total703,352708,7095,3570.76%
Housing & Homeless Services
Wages, Payroll Taxes & Benefits229,221237,3768,1553.56%
Supplies1,3002,00070053.85%
Services & Charges444,800433,950(10,850)(2.44%)
Total675,321673,326(1,995)(0.30%)
Public Safety
Wages/Payroll Taxes/Benefits0000.00%
Supplies30,0000(30,000)(100.00%)
Other Services and Charges203,700200,000(3,700)(1.82%)
Intergovernmental Services39,710,10944,478,3174,768,20812.01%
Total39,943,80944,678,3174,734,50811.85%
Deputy City Manager
Wages, Payroll Taxes & Benefits628,114638,96610,8521.73%
Supplies5005,2004,700940.00%
Services & Charges8,76710,1891,42216.22%
Total637,381654,35516,9742.66%
Finance
Wages, Payroll Taxes & Benefits1,481,5181,539,96958,4513.95%
Supplies5,6665,66600.00%
Services & Charges19,50019,50000.00%
Total1,506,6841,565,13558,4513.88%
Human Resources
Wages, Payroll Taxes & Benefits373,140383,37510,2352.74%
Supplies1,7002,20050029.41%
Services & Charges27,44031,5304,09014.91%
Total402,280417,10514,8253.69%
Information Technology
Wages, Payroll Taxes & Benefits432,003461,33729,3346.79%
Supplies65065000.00%
Services & Charges13,00013,00000.00%
Total445,653474,98729,3346.58%
(Continued to next page)
106
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)
Facilities
Wages, Payroll Taxes & Benefits615,541631,79616,2552.64%
Supplies101,900104,0002,1002.06%
Services & Charges769,435741,530(27,905)(3.63%)
Total1,486,8761,477,326(9,550)(0.64%)
Engineering
Wages, Payroll Taxes & Benefits2,131,0001,964,811(166,189)(7.80%)
Supplies43,45042,450(1,000)(2.30%)
Services & Charges385,349345,999(39,350)(10.21%)
Total2,559,7992,353,260(206,539)(8.07%)
Building
Wages, Payroll Taxes & Benefits1,787,3151,761,416(25,899)(1.45%)
Supplies44,45044,9505001.12%
Services & Charges293,720310,91017,1905.85%
Total2,125,4852,117,276(8,209)(0.39%)
Economic Development
Wages, Payroll Taxes & Benefits800,090862,77162,6817.83%
Supplies5,4005,40000.00%
Services & Charges446,790446,79000.00%
Total1,252,2801,314,96162,6815.01%
Planning
Wages, Payroll Taxes & Benefits738,027839,462101,43513.74%
Supplies4,3004,30000.00%
Services & Charges207,400212,1504,7502.29%
Total949,7271,055,912106,18511.18%
Parks & Rec- Admin
Wages, Payroll Taxes & Benefits311,603313,9602,3570.76%
Supplies2,8006,8004,000142.86%
Services & Charges155,578153,406(2,172)(1.40%)
Total469,981474,1664,1850.89%
Parks & Rec- Maintenance
Wages, Payroll Taxes & Benefits130,611131,6661,0550.81%
Supplies84,50056,500(28,000)(33.14%)
Services & Charges2,258,9322,493,632234,70010.39%
Total2,474,0432,681,798207,7558.40%
Parks & Rec- Recreation
Wages, Payroll Taxes & Benefits260,982261,4895070.19%
Supplies19,00013,450(5,550)(29.21%)
Services & Charges81,25385,8354,5825.64%
Total361,235360,774(461)(0.13%)
Parks & Rec- Aquatics
Supplies50050000.00%
Services & Charges677,000680,0603,0600.45%
Total677,500680,5603,0600.45%
Parks & Rec- Senior Center
Wages, Payroll Taxes & Benefits28,96427,524(1,440)(4.97%)
Supplies1,600850(750)(46.88%)
Services & Charges4,6381,559(3,079)(66.39%)
Total35,20229,933(5,269)(14.97%)
(Continued to next page)
107
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)
Parks & Rec- CenterPlace
Wages, Payroll Taxes & Benefits530,922561,66930,7475.79%
Supplies50,06330,863(19,200)(38.35%)
Services & Charges143,643143,093(550)(0.38%)
Total724,628735,62510,9971.52%
General Government
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 - #204401,550398,750(2,800)(0.70%)
Transfers out - #309 0000.00%
Transfers out - #311
Pavement Preservation0000.00%
Transfers out - #50192,50092,50000.00%
Transfers out - #502900,0001,100,000200,00022.22%
Transfers out - #5030000.00%
Total recurring expenditures63,434,38668,467,4875,033,1017.93%
Summary by Category
Wages, Payroll Taxes & Benefits 13,072,224 13,284,386212,1621.62%
Supplies 484,824 387,190(97,634)(20.14%)
Services & Charges 8,273,379 8,342,64469,2650.84%
Transfers out - #204401,550398,750(2,800)(0.70%)
Transfers out - #309 0000.00%
Transfers out - #3110000.00%
Transfers out - #50192,50092,50000.00%
Transfers out - #502900,0001,100,000200,00022.22%
Transfers out - #5030000.00%
Intergovernmental Svc (public safety)39,710,10944,478,3174,768,20812.01%
Intergovernmental Svc484,800368,700(116,100)(23.95%)
Capital outlay15,00015,00000.00%
63,434,38668,467,4875,033,1017.93%
108
Fund: 001General FundSpokane Valley
Cost
Center:
11000
2026 Budget
Legislative Branch
This department accounts for the cost of providing effective elected representation of the citizenry in the governing body.
The Council makes policy decisions for the City and is accountable to Spokane Valley citizens by making decisions regarding
how resources are allocated, the appropriate levels of service, and establishing goals and policies for the organization.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Mayor 1.01.01.01.01.0
Council 6.06.06.06.06.0
Total FTEs 7.07.07.07.07.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 346,014323,194$ 362,524$ 384,411$ 407,753$
Supplies 1,0131,098 2,565 1,100 2,300
Services & Charges 299,761280,060 423,201 718,600 571,600
Total Legislative Branch$ 646,788604,352$ 788,290$ 1,104,111$ 981,653$
Fund: 001General FundSpokane Valley
Cost
Center:
13000
Executive Branch2026 Budget
City Manager Division
This department is accountable to the City Council for the operational results of the organization, effective support of
elected officials in achieving their goals, fulfillment of the statutory requirements of the City Manager, implementation of
City Council policies, and provision of a communication linkage between citizens, the City Council, City departments,
and other government agencies.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
City Manager 1.01.01.01.01.0
City Clerk 1.01.01.01.01.0
Deputy City Clerk 1.01.01.01.01.0
Executive Assistant (CM)1.01.01.01.01.0
Office Assistant I 0.50.50.50.50.5
Legislative Coordinator 1.00.00.00.00.0
Total FTEs 5.54.54.54.54.5
Budget Detail
Wages, Payroll Taxes & Benefits$ 757,420$ 698,786$ 695,700$ 776,450$ 775,633
Supplies 4,6514,099 2,199 6,000 5,000
Services & Charges 58,97943,233 48,790 76,000 68,950
Nonrecurring expenditures 04,723 0 0 0
Total City Manager Division$ 809,475$ 762,416$ 746,689$ 858,450$ 849,583
109
Fund: 001General FundSpokane Valley
Cost
Center:
15000
2026 Budget
Executive Branch
City Attorney Division
The Office of the City Attorney represents the cityÓs legal interests, including oversight of claims and litigation. The Office of
the City Attorney is responsible for providing legal advice and support to the City Council and city employees, as well as
prosecuting and defending all civil matters, including through the use of outside counsel.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
City Attorney 1.01.01.01.01.0
Senior Deputy City Attorney 1.01.01.01.01.0
Deputy City Attorney 1.01.01.01.01.0
Paralegal 0.01.01.01.01.0
Administrative Assistant - Legal 1.01.01.01.01.0
Total FTEs 4.05.05.05.05.0
Interns 2.02.02.02.02.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 575,912$ 719,096$ 746,306$ 824,420$ 865,704
Supplies 2,0471,657 2,124 6,445 6,511
Services & Charges 262,044379,148 204,087 152,224 157,111
Total City Attorney Division$ 839,613$ 1,100,291$ 952,517$ 983,089$ 1,029,326
110
Fund: 001General FundSpokane Valley
Cost
Center:
12000
2026 Budget
City Administrative Services
Communication
Serves as a liaison to various civic and/or governmental organizations and committees, taskforces, boards and commissions;
confers regularly with other municipalities, chamber of commerce, authorities and commissions. Provides regular, timely, clear
an accurate information to the community and provide opportunities where community members can get involved, share their
thoughts and inform city decision-making. In concert with City Council priorities, leads the cityÓs effort to advance the city, state
and federal legislative initiatives and priorities. Monitors and analyzes regional, state and federal legislation, ordinances and
policy changes.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
City Services Administrator 0.00.340.340.340.34
Legislative Coordinator 0.01.01.01.01.0
Communications Manager 0.01.01.01.01.0
Communications Specialist 0.01.01.01.01.0
Total FTEs 0.03.343.343.343.34
Budget Detail
Wages, Payroll Taxes & Benefits$ 180,7670$ 351,127$ 607,892$ 617,709$
Supplies 010,408 2,123 1,000 6,000
Services & Charges 27,57058,786 64,735 94,460 85,000
Total Communications Division$ 218,74558,786$ 417,985$ 703,352$ 708,709$
Fund: 001General FundSpokane Valley
Cost
Center:
45000
2026 Budget
City Administrative Services
Housing & Homeless Services
Provides first point of contact for residents seeking information or assistance with issues related to housing and home-
lessness. Oversees the development and management of contracts with service providers for homeless outreach and other
services. Advance the cityÓs priorities in regional collaborative efforts focused on housing and homelessness. Serves as the
liaison for the City's Homeless and Housing Task Force.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
City Services Administrator 0.00.330.330.330.33
Housing & Homeless Services Coordinator 0.01.01.01.01.0
Total FTEs 0.01.331.331.331.33
Budget Detail
Wages, Payroll Taxes & Benefits$ 124,182118,177$ 132,833$ 229,221$ 237,376$
Supplies 101273751,3002,000
Services & Charges 144,75162,868209,056444,800433,950
Nonrecurring Expenditures 3,80901,19600
Total H&H Services Division$ 266,838$ 187,323$ 343,160$ 675,321$ 673,326
111
Fund: 001Spokane Valley
General Fund
Cost
Center:
16000
2026 Budget
Public Safety
The Public Safety department budget provides funds for the protection of persons and property in the city.
The City contracts with Spokane County for law enforcement, district court, prosecutor services, public defender services,
probation services, jail and animal control services. See following page for detail information on each budgeted section.
Recurring Expenditures:
Judicial System - The Spokane County District Court is contracted
$ 3,327,607
to provide municipal court services. The contract provides for
the services of judge and court commissioner with related support
staff. Budgeted amount also includes jury management fees.
Law Enforcement - The Spokane County Sheriff's Office is
38,914,414
responsible for maintaining law and order and providing police
services to the community under the direction of the Police Chief.
The office provides for the preservation of life, protection of
property, and reduction of crime.
Jail System - Spokane County provides jail and probation
2,046,780
services for persons sentenced by any City of Spokane Valley
Municipal Court Judge for violating laws of the city or state.
Animal Control - Spokane County will provide animal control
389,516
services to include licensing, care and treatment of lost
or stray animals, and response to potentially dangerous animal
confrontations.
Non-Departmental
Grant expenditures0
Total Recurring Expenditures44,678,317
Nonrecurring Expenditures:
Public Safety (police vehicle replacements)851,000
Total Nonrecurring Expenditures851,000
Total Recurring and Nonrecurring Expenditures$ 45,529,317
112
City of Spokane Valley
2026 Budget
Public Safety
20222023202420252026
Amended
ActualActualActualBudgetBudget
Recurring:
Judicial System:
District Court Contract$ 1,322,524$ 1,372,934$ 1,364,769$ 1,742,870$ 1,599,719
Public Defender Contract840,530920,165961,802963,8371,117,207
Prosecutor Contract396,534329,993369,984456,404400,000
Pretrial Services Contract181,059183,168187,482198,736210,681
Subtotal Judicial System2,740,6472,806,2602,884,0373,361,8473,327,607
Law Enforcement System:
Sheriff Contract25,620,65627,079,30829,143,21834,020,27138,512,539
Law Enforcement Vehicles0910,655000
Emergency Management 90,156103,51793,954107,231201,875
Operating Supplies864216400
Repair & Maint Supplies2,0642,04243500
Small Tools and Minor Equipment1760000
Non-Capital Equipment for JAG Grant16,4430000
Repair & Maint Supplies01,960000
Fuel2525000
Law Enf. Repair & Maintenance Supplies5,17117,492000
Janitorial Supplies2,6594,583000
Small Tools and Minor Equipment3201,511000
Wages & Benefits21,97163,855000
Advertising1220000
GIS Services06,6983,8312,5000
Miscellaneous Srvs/Contingency763818426200,000200,000
Vehicle License & Registration164556000
False Alarm Bank Fees1,0648238881,2000
Law Enforcement Building R&M6,3076,412000
Building & Grounds R&M02,156000
Prior Years' Settle & Adjust(331,433)0000
Electricity/Gas22,48223,591000
Water1,6031,734000
Sewer817822000
Janitorial Services41,18461,358000
Taxes and Assessments8131,984000
Law Enforcement Building R&M1,2490000
Miscellaneous Services146295000
Building & Grounds R&M62,55420,260030,0000
Subtotal Law Enforcement System25,567,56228,311,99629,242,97634,361,20238,914,414
Jail System:
Jail Contract1,667,6932,460,2671,602,1251,841,7482,046,780
Subtotal Jail System1,667,6932,460,2671,602,1251,841,7482,046,780
Other:
Animal Control Contract330,961354,410367,405379,012389,516
Hearing Examiner01,64368000
Subtotal Other330,961356,053368,085379,012389,516
Subtotal Recurring 30,306,86333,934,57634,097,22339,943,80944,678,317
Professional Services (Precinct Space Study)084,78780,5081,420,0000
Building R&M34,9650000
Improvements to Buildings8,16852,52220,66600
Precinct Improvements w/ JAG Funds23,6350000
Heavy Duty Machinery & Equipment34,678117,947000
Capital Equipment79,84073,12631,78600
Law Enforcement Vehicles01,531,0890896,000851,000
Public Safety Sales Tax Ballot Measure000167,0000
Subtotal Nonrecurring181,2861,859,471132,9602,483,000851,000
Total Public Safety$ 30,488,149$ 35,794,047$ 34,230,183$ 42,426,809$ 45,529,317
113
114
Animal
Control
369,881
Contract,
Jail
Contract,
1,908,258
109,230
Contract,
Emergency
Management
Bldg
2,500
Law Enf.
Contract,
Maintenance
Sheriff
Contract,
28,731,847
City of Spokane Valley
400,000
Contract,
Prosecutor
2026 Budgeted Contract Expenditures
Public
938,568
DefenderContract,
Contract,
1,505,901
District Court
0
5,000,000
35,000,00030,000,00025,000,00020,000,00015,000,00010,000,000
Fund: 001General FundSpokane Valley
Cost
Center:
18000
2026 Budget
Operation & Administrative Services
The Operations & Administrative Services Department is composed of three divisions, the Deputy City Manager Division, the
Finance Division, the Human Resources Division, and the Information Technology Division.
Deputy City Manager Division
The Deputy City Manager (DCM) supervises the Parks & Recreation Department, Office of the City Attorney,
Finance Department, IT Department, and oversees the City's Public Safety contracts. In 2023, the Deputy City Manager
supervised the Facilities division until it was assumed by the City Services Administrator. The Deputy City Manager assists
the City Manager in organizing and directing the other operations of the City, and assumes the duties of City Manager in
his/her absence.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Deputy City Manager 1.01.01.01.01.0
Senior Admin Analyst 1.01.01.01.01.0
Administrative Analyst 1.01.01.01.01.0
Total FTEs 3.03.03.03.03.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 468,133$ 555,772$ 597,009$ 628,114$ 638,966
Supplies 103005005,200
Services & Charges 46,75147,164 10,761 8,767 10,189
Total Deputy City Manager Division$ 515,400$ 602,523$ 607,770$ 637,381$ 654,355
115
Fund: 001General FundSpokane Valley
Cost
Center:
14000
Operation & Administrative Services2026 Budget
Finance Division
The Finance Division provides financial management services for all City departments. Programs include accounting and
financial reporting, payroll, accounts payable, purchasing, budgeting and financial planning, treasury, and investments.
The division is also responsible for generating and analyzing financial data related to the City's operations.
The department prepares Finance Activity Reports for review by the City Manager and City Council as well as the Annual
Comprehensive Financial Report (ACFR) that is subject to an annual audit by the Washington State Auditor's Office.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Finance Director 1.01.01.01.01.0
Accounting Manager 1.01.01.01.01.0
Accounting & Finance Program Manager 0.01.01.01.01.0
Accountant/Budget Analyst 3.752.752.752.752.75
Accountant I 0.01.01.01.01.0
Accounting Technician 2.02.02.02.02.0
Administrative Assistant 1.01.01.01.01.0
Database Administrator 1.00.00.00.00.0
Total FTEs 9.759.759.759.759.75
Budget Detail
Wages, Payroll Taxes & Benefits$ 1,237,5111,183,149$ 1,402,917$ 1,481,518$ 1,539,969$
Supplies 7,7676,825 4,195 5,666 5,666
Services & Charges 12,63015,053 11,490 19,500 19,500
Total Finance Division$ 1,257,9081,205,027$ 1,418,602$ 1,506,684$ 1,565,135$
116
General Fund
Fund: 001Spokane Valley
Cost
Center:
17000
Operation & Administrative Services2026 Budget
Information Technology Division
IT Division is responsible for the design, maintenance and support of the City's data network. This division maintain all primary
computer applications including the financial management and permitting systems.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
IT Manager 1.01.01.01.01.0
IT Specialist 2.02.02.02.02.0
Total FTEs 3.03.03.03.03.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 390,153$ 380,822$ 358,961$ 432,003$ 461,337
Supplies 205273 31 650 650
Services & Charges 5,5095,278 5,153 13,000 13,000
Total Finance Division$ 395,704$ 386,536$ 364,145$ 445,653$ 474,987
Fund: 001General FundSpokane Valley
Cost
Center:
19000
Operation & Administrative Services2026 Budget
Human Resources Division
Human Resources (HR) is administered through the City Manager. The HR operation provides services in compensation,
benefits, training and organizational development, staffing, employee relations, and communications. The Human
Resources Office also provides Risk Management services as well as Website and Mobile App design and maintenance
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Human Resource Manager 1.01.01.01.01.0
Human Resource Technician 1.01.01.01.01.0
Total FTEs 2.02.02.02.02.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 307,005$ 323,305$ 342,365$ 373,140$ 383,375
Supplies 2,2241,037 1,474 1,000 1,500
Services & Charges 61,01536,166 88,555 28,140 32,230
Total Human Resources Division$ 344,208$ 386,544$ 432,394$ 402,280$ 417,105
117
Fund: 001General FundSpokane Valley
Cost
Center:
30000
Facilities2026 Budget
Facilities
The City Services Administrator provides management and oversight of the City's facilities. This department is
responsible for the overall operations and maintenance of the City Hall facility, the City's Valley Precinct facility,
CenterPlace and the Street Maintenance Shop. The Facilities Department is responsible for, among other things, grounds
maintenance, janitorial services, lighting, and maintenance of the HVAC and other building systems.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
City Services Administrator 0.00.330.330.330.33
Facilities Manager 0.00.01.01.01.0
Lead Maint Worker-Facilities 0.80.81.01.01.0
Maint Worker-Facilities 1.01.02.02.002.00
Custodian 1.01.01.01.01.0
Total FTEs 2.803.135.335.335.33
Budget Detail
Wages, Payroll Taxes & Benefits$ 260,042$ 288,174$ 848,855$ 615,541$ 631,796
Supplies 43,89636,765 101,094 101,900 104,000
Services & Charges 400,487316,302 976,638 769,435 741,530
Nonrecurring expenditures 107,25467,046 153,926 572,200 58,000
Total Administrative Division$ 764,340$ 755,626$ 2,080,513$ 2,059,076$ 1,535,326
118
Fund: 001General FundSpokane Valley
Cost
Center:
41000
Public Works2026 Budget
Engineering Division
The Engineering Division includes the following functions:
Capital Improvement Program (CIP) plans, designs, and constructs new facilities and maintains, preserves, and reconstructs
existing facilities owned by the City of Spokane Valley.
Development Engineering (DE) ensures that land actions and commercial building permits comply with the adopted codes for
private infrastructure development through plan review and construction inspection.
Traffic Management and Operations provides traffic engineering for safe and efficient multi-faceted transportation systems
throughout the City (included in the Street Fund #101).
Utilities oversees the City's surface and Stormwater Utility and coordinates other utility issues on behalf of the City as assigned
(included in the Stormwater Management Fund #402 ).
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
General
Administrative Assistant 1.00.900.900.901.4*
Assistant Engineer 1.50.750.750.750.0*
CAD Manager 0.50.00.00.00.0*
City Engineer 1.01.000.00.00.0
CPW Liaison 0.00.200.200.200.20*
Engineer 0.50.00.30.250.50*
Engineering Manager - CIP 1.01.00.50.51.0*
Engineering Manager - Utility 0.00.00.50.50.0
Engineering Tech I 1.50.750.750.750.75*
Engineering Tech II 0.750.60.60.60.5*
Engineering Tech Supervisor 0.00.50.50.50.5*
Main/Construction Inspector 2.00.00.00.00.0
Planning & Grants Engineer 0.00.50.50.50.5*
Project Manager 0.00.00.00.00.1
Public Works Director 0.00.00.00.01.0
Senior Dev Engineer 1.00.00.00.00.0
Senior Engineer-Proj Mgmt.1.70.90.90.90.7*
Senior Planning Grants Engineer 0.3750.00.00.00.0
Water Resource Sr. Engineer 1.00.00.00.00.0
Development
Senior Dev Engineer 0.00.750.750.750.00
Assistant Engineer 0.01.251.251.250.75
Engineering Manager - Development 0.00.00.750.00.75
Maint/Construction Inspector 0.01.751.01.01.0
ROW Inspector 0.00.00.00.01.0
Water Resource Sr. Engineer 0.01.01.01.01.0
Total FTEs 13.82511.85011.1010.3511.65
Interns 0.00.00.00.00.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 1,399,4711,655,389$ 1,715,138$ 2,131,000$ 1,964,811$
Supplies 23,13034,86523,53643,45042,450
Services & Charges 135,390264,904342,721385,349345,999
Total Engineering Division$ 1,699,2401,813,909$ 2,081,395$ 2,559,799$ 2,353,260$
These positions are budgeted partially to the Engineering Division in the General Fund with the balance budgeted as a part of
*
Capital Projects Funds, the Street Fund #101, and the Stormwater Fund #402.
119
Fund: 001General FundSpokane Valley
Cost
Center:
43000
Building2026 Budget
Building Division
The Building and Code Enforcement Division is responsible for implementing and enforcing the State Building Code and
Spokane Valley Municipal Code as required by state law. The purpose of the Building Codes, as adopted by the State of
Washington and City of Spokane Valley, is to promote the health, safety, and welfare of the occupants or users of the building
and structures and the general public by requiring minimum performance standard for structural strength, exit systems, stability
sanitation, light, ventilation, energy conservation, and fire safety to ensure the City's comply with various codes. The Code
Enforcement arm of the division is responsible for enforcing SVMC throughout the City, primarily on private property. The Code
Enforcement Team works directly with property owners in maintaining property to City-adopted standards relating to vegetation,
camping, vehicles, trash and rubbish, and structure conditions.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Building Official 1.01.01.01.01.0
Assistant Building Official 1.01.01.01.01.0
Development Service Coordinator 1.01.01.01.01.0
Senior Permit Specialist 0.00.00.01.01.0
Engineering Tech 1.01.01.00.00.0
Permit Facilitator 2.02.02.02.02.0
Plans Examiner 1.01.01.01.01.0
Building Inspector II 3.03.03.03.03.0
Office Assistant II 1.01.01.00.00.0
Office Assistant I 2.02.02.02.01.0
Administrative Assistant 0.00.00.01.01.0
Senior Planner 0.00.00.00.00.0
Planner 0.00.00.00.00.0
Code Enforcement Officer 2.02.02.02.02.0
Total FTEs 15.015.015.015.014.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 1,636,7371,557,184$ 1,674,877$ 1,787,315$ 1,761,416$
Supplies 29,23720,584 21,464 44,450 44,950
Services & Charges 340,190199,624 126,911 293,720 310,910
Total Building Division$ 1,865,5981,917,958$ 1,823,252$ 2,125,485$ 2,117,276$
120
Fund: 001General FundSpokane Valley
Cost
Center:
46000
Economic Development2026 Budget
Economic Development Division
The Economic Development Department oversees Geographical Information Systems, Marketing and Communications,
Tourism, Business Licensing, and Business Development. The Department works to build relationships with businesses, the
community, and economic development partners to pursue strategies that ensure long-term fiscal strength of the City.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Community & Economic Development Director 1.01.01.01.01.0
Economic Development Specialist 0.01.01.01.01.0
Tourism & Marketing Officer 0.00.01.01.01.0
Public Information Officer 1.00.00.00.00.0
Senior Transportation Planner 1.01.00.00.00.0
GIS Analyst 0.770.770.770.770.77*
Housing & Homeless Services Coordinator 1.00.00.00.00.0
Business License Specialist 1.01.01.01.01.0
Total FTEs 5.774.774.774.774.77
Interns 1.01.01.01.01.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 712,814$ 683,308$ 731,476$ 800,090$ 862,770
Supplies 2,5691,2873,3545,4005,400
Services & Charges 316,323413,127301,097446,790446,791
Nonrecurring Expenditures 25,677165,195000
Total Engineering Division$ 1,262,9171,057,383$ 1,035,927$ 1,252,280$ 1,314,961$
*This position is budgeted partially to the Economic Development Division in the General Fund with the balance budgeted
as a part of the Stormwater Fund #402.
121
Fund: 001General FundSpokane Valley
Cost
Center:
44000
2026 Budget
Planning
Planning Division
The Planning Division oversees both long-range and current planning for the City. The Division oversees the development
and implementation of the Comprehensive Plan, Shoreline Master Program, and Housing Action Plan, including developing
and processing amendments to the comprehensive plan, zoning, subdivision regulations, and related procedural
requirements. The Division handles land use permit processing such as subdivisions, shoreline permits, conditional use
permits, boundary line adjustments, and zoning letters. The Division also ensures the City maintains consistency with
state laws like the Growth Management Act, the Shoreline Management Act, the State Environmental Policy Act,
Subdivisions, and other related land use laws.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Planning Manager 1.01.01.01.01.0
Senior Planner 1.01.01.01.01.0
Associate Planner 0.00.00.02.02.0
Planner 3.03.03.01.01.0
Total FTEs 5.05.05.05.05.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 665,222627,005$ 679,354$ 738,027$ 839,461$
Supplies 1,3042,724 2,057 4,300 4,300
Services & Charges 165,442105,422 185,534 207,400 212,151
Nonrecurring expenditures 000620,000425,000
Total Planning Division$ 831,968735,151$ 866,945$ 1,569,727$ 1,480,912$
122
Fund: 001General FundSpokane Valley
Cost
Center:
76000
2026 Budget
Parks & Recreation
The Parks and Recreation Department is composed of six divisions including Administration, Maintenance,
Recreation, Aquatics, Senior Center, and CenterPlace. The overall goal of the department is to provide quality
recreation programs and acquisition, renovation, development, operation and maintenance of parks and maintenance
of parks and recreation facilities.
Parks Administration Division
The Administration Division provides direction and leadership for the Parks and Recreation Department in implementing
the goals and objectives of the City Council and facilitates the general upkeep of parks and public areas of the City.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Parks & Recreation Director 1.01.01.01.01.0
Administrative Assistant 1.01.01.01.01.0
Total FTEs 2.02.02.02.02.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 287,849274,893$ 320,784$ 311,603$ 313,962$
Supplies 3,2073,336 10,212 2,800 6,800
Services & Charges 90,90862,370 81,863 155,578 153,404
Total Parks Administration Division$ 381,964340,599$ 412,859$ 469,981$ 474,166$
123
Fund: 001General FundSpokane Valley
Cost
Center:
76000
2026 Budget
Parks & Recreation
Maintenance Division
The Parks Maintenance Division is responsible for the contracted maintenance and upkeep of our parks and public areas
including the Centennial Trail.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Parks & Rec - Maintenance 0.02.01.01.01.0
Recreation Coordinator 0.00.00.01.01.0
Budget Detail
Wages, Payroll Taxes & Benefits$ 30,9440$ 47,125$ 130,611$ 131,665$
Supplies 27,5174,430 16,075 59,500 56,500
Services & Charges 998,5071,091,276 1,960,113 2,233,932 2,493,633
Nonrecurring expenditures 37318,741 30,000 30,000 0
Total Maintenance Division$ 1,150,1101,021,678$ 2,053,313$ 2,454,043$ 2,681,798$
Recreation Division
The Recreation Division coordinates and facilitates the delivery of recreation programs and service throughout the
City and the City's Park system.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Recreation Coordinator 1.01.01.01.01.0
Recreation Specialist 0.60.60.60.60.6
Recreation Coordinator 1.61.61.61.61.6
Budget Detail
Wages, Payroll Taxes & Benefits$ 206,665190,939$ 207,910$ 260,982$ 261,489$
Supplies 8,5079,527 10,055 19,000 13,450
Services & Charges 58,47362,484 82,580 81,253 85,835
Total Recreation Division$ 273,645262,950$ 300,545$ 361,235$ 360,774$
124
Fund: 001General FundSpokane Valley
Cost
Center:
76000
2026 Budget
Parks & Recreation
Aquatics Division
The City of Spokane Valley owns three pools: Park Road Pool, Terrace View Pool, and Valley Mission Pool.
Services include open swim, swim lessons, swim team and facility rentals. In addition, the City leases a portion of
Valley Mission Park to Splashdown Inc. for a water park. The City currently is contracting with the YMCA for all aquatic
activities within the City. The YMCA provides the lifeguards and maintains the pools during the season.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Budget Detail
Supplies$ 6601,154$ 2,152$ 500$ 500$
Services & Charges 567,200442,104 666,004 677,000 680,060
Total Aquatics Division
$ 567,860443,258$ 668,156$ 677,500$ 680,560$
Senior Center Division
The City of Spokane Valley Parks and Recreation Department assumed operational control of the Valley Senior Center
in 2003.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Senior Center Specialist 0.40.40.40.40.4
Total FTEs 0.40.40.40.40.4
Budget Detail
Wages, Payroll Taxes & Benefits$ 18,6709,693$ 25,497$ 28,964$ 27,524$
Supplies 6001,11401,600850
Services & Charges 1,1002,525 990 4,638 1,559
Total Senior Center Division
$ 20,88412,818$ 26,487$ 35,202$ 29,933$
125
Fund: 001General FundSpokane Valley
Cost
Center:
76000
Parks & Recreation2026 Budget
CenterPlace Division
Construction of Mirabeau Point CenterPlace began in late 2003 and was completed mid-year 2005. The project
represented the culmination of eight years of planning and fundraising by Mirabeau Point Inc. and the joint involvement
of the City and Spokane County. The approximately 54,000 square foot facility houses the City of Spokane Valley
Senior Center, a great room/banquet facility, numerous meeting rooms, multi-purpose rooms and a high tech lecture hall.
The facility combines with Mirabeau Meadows Parks and Mirabeau Springs to form a regional focal point for Northeastern
Washington and Northern Idaho.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Centerplace Coordinator 1.01.01.01.01.0
Administrative Assistant 0.00.00.00.00.0
Office Assistant I 1.01.01.01.01.0
Office Assistant II 1.01.01.01.01.0
Part Time Office Assistant 0.00.00.00.00.0
Maintenance Worker-Facilities 1.841.840.00.00.0
Total FTEs 4.84.843.003.003.00
Budget Detail
Wages, Payroll Taxes & Benefits$ 468,991$ 531,770$ 116,420$ 530,922$ 561,668
Supplies 109,87588,339 149,511 50,063 30,863
Services & Charges 317,167370,188 115,809 143,643 143,094
Nonrecurring Expenditures 075,5380080,000
Total CenterPlace Division$ 874,497$ 1,087,371$ 381,740$ 724,628$ 815,625
126
Fund: 001 General FundSpokane Valley
Cost
Center:
90000
General Government2026 Budget
The General Government Department accounts for those activities that are not specific to the functions of any particular General
Fund Department or operation. Expenditures recorded here are composed of City Hall bond payments; information
technology equipment and services; capital costs that benefit more than one department; support of agencies external to the City
that provide social service programs and economic development services; and transfers to other City funds for property/casualty
insurance premiums (Fund #502), city hall bond payment (Fund #204) and capital equipments (Fund #501).
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Supplies
Employee Recognition-Operating Supplies
$ 3,1021,694$ 4,144$ 3,500$ 0$
Desktop Hardware-Non Capital
3,66425,8807,90021,50021,500
Desktop Software Licensing-Non Capital
12,052429000
Miscellaneous S
2,6602,8421,6442,500500
Fuel
0518000
Network Hardware-Non Capital
10,8944,59911,5899,0004,000
Server Hardware
3,0447782,0675,0005,000
Office & Operating Supplies
4,9073,55014,8131,0001,000
Security Hardware
13,5623,9301,36622,0002,000
Small Tools & M
5,5049,9424,8417,0007,000
Vehicle Supplie
9086135381,000600
Network Software Licensing
5720000
Security Software Licensing
22,1974,558000
Server Software Licensing
4,0381,62637100
85,69662,367 49,273 72,500 41,600
Other Services & Charges
Accounting & Auditing
77,459138,580134,563130,000140,000
Alcohol Treatment: Liquor Excise Tax
14,77715,01914,77915,00015,000
Alcohol Treatment: Liquor Profits
16,20916,37716,21516,50016,500
County Data Sharing Passthrough Costs
5,8097,5285,5937,6006,600
Desktop Software/Subscription Maint
055,84755,60861,00061,000
Equip Repair & Maint-Hardware Support
15553600
Equip Repair & Maint-Hardware Support
5,3030000
Equipment Rental
3,8693,8693,8694,0004,000
Hosted Software as a Service
0156,471226,931254,000257,900
Interest
4590000
Internet Service
1,5582,45827100
Internet Service
8,3197,92610,39611,10011,400
IT Support
1,5922,99968,30385,00020,000
Merchant Charges (Bankcard Fees)
1,134552791,0001,000
Miscellaneous Services
2,2645,6316,6745,0005,000
Network Hardware Subscription/Maint
019,07126,74823,50028,500
Network Infrastructure Access - SCRAPS
1,2181,1331,1331,2001,400
Network Software Subscription/Maint
8,2485,41387360020,600
Outside Agencies - Social Svc & Econ. Dev.
140,552193,2386,60600
Postage
71418531,000200
Printing & Binding
0005000
Professional Services
0250000
Professional Services
014,344000
Professional Services - Misc Studies
94,00022,25063,256210,250210,250
Registrations
001,50000
Security Hardware Subscription/Maint
012,0286,01419,80024,800
Security Software Subscription/Maint
15424,55739,82430,20090,200
Server Hardware Subscription/Maint
05,3035,83718,00018,000
Server Software Subscription/Maint
0671800
Server Software Subscription/Maint
146,094110,245143,338110,800113,600
(continued to next page)
127
Fund: 001 General FundSpokane Valley
Cost
Center:
90000
General Government2026 Budget
(continued from previous page)
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Sewer
50443236400
Telephone
31,2822,04221800
Telephone
6,4747,72110,18512,60012,600
Vehicle Repair & Maintenance
006100
$ 591,460$ 836,352$ 861,270$ 1,108,950$ 1,148,850
Intergovernmental Services
Election Costs
$ 122,5540$ 81,396$ 123,000$ 0$
Voter Registration
97,03391,7320100,000100,000
Taxes and assessments
12,02012,95118,60013,00018,800
Spokane County Air Pollution Authority
148,194193,276217,440230,300237,200
257,247420,513 317,436 466,300 356,000
Capital Outlays
Computer Hardware - Capital
50,495022,48215,00015,000
Lease Asset
48,49488,27172,49700
98,98988,27194,97915,00015,000
Debt Service: Principal
Lease Principal
43,82070,85473,27400
Lease Interest
4,0027,7868,34700
Interest and Other Debt Service Costs
1,200700700700700
49,022 79,340 82,321 700 700
Interfund Payments for Service
Transfer out - #204 (City Hall bond payment)
401,400401,150398,950401,550398,750
Transfer out - #309 (park capital projects)
160,000160,000160,00000
Transfer out - #311 (pavement preservation)
1,001,8001,011,8001,021,90000
Transfer out - #501 (IT Capital equip reserve)
0086,50092,50092,500
Transfer out - #502 (risk management)
450,000600,000700,000900,0001,100,000
2,172,9502,013,200 2,367,350 1,394,050 1,591,250
Subtotal Recurring Expenditures
$ 3,659,7933,095,614$ 3,772,629$ 3,057,500$ 3,153,400$
Nonrecurring
Capital Outlays
Land Acquisition
186,0000663,31000
Building Improvements
00195,95800
IT capital replacement
7,90633,83068,79250,00040,000
Capital Office
0024,54200
Computer Hardware- Capital
86,53212,992000
Computer Software- Capital
30,425417,329245,308304,7000
310,863 464,151 1,197,910 354,700 40,000
Operating
Professional Services
0128,57456,37000
Professional Services - Econ Dev Grants
0785,714344,47700
Professional Services - Social Services
04,000,0001,753,70000
Professional Services - H&H Grants
0947,728415,50300
Professional Services - Children Services
0157,38173,26800
Professional Services - Aging Services
02,4472,50000
CLFR Expenditures
43,514110,37542,7001,185,3000
43,514 6,132,219 2,688,5181,185,3000
(continued to next page)
128
Fund: 001 General FundSpokane Valley
Cost
Center:
90000
General Government2026 Budget
(continued from previous page)
Interfund Payments for Service
Transfer out - #101
3,084,9193,530,0483,200,42300
Transfer out - #122
89,8050000
Transfer out - #303
051,372000
Transfer out - #309
145360,358143,04300
Transfer out - #310
0002,125,0000
Transfer out - #312 (Capital Reserve)
3,593,0005,358,0544,397,8335,564,1850
Transfer out - #501 (ER&R - Parks Vehicles)
0085,00000
Transfer out - #503 (Pub Safety Equip Replace)
001,473,722473,722652,831
6,767,8699,299,8329,300,0218,162,907652,831
Total Nonrecurring Expenditures
7,122,24615,896,20213,186,4499,702,907692,831
Total Governmental Division
$ 19,555,99510,217,860$ 16,959,078$ 12,760,407$ 3,846,231$
129
Fund: 101Street FundSpokane Valley
2026 Budget
The Street Maintenance Division, funded by Street Fund #101 was established to account for the activities associated with the
provision of efficient and safe movement of both motorized and non-motorized vehicles, as well as pedestrians within the limits
of the City, and coordinate convenient interconnect to the regional transportation system. Maintenance work includes snow
and ice control, street pavement repairs, traffic signals and signs, landscaping and vegetation control, and many other street
maintenance and repair activities.
The Street Maintenance Division provides responsive maintenance and repairs for approximately 461 center line miles of
City streets. Many of the services overseen by street maintenance staff are contracted services, including street and
stormwater maintenance, roadway landscape maintenance, and street sweeping. Additionally, during winter months,
city maintenance staff manage snow and ice services utilizing both City-owned and operated equipment, as well as
contracted equipment and labor services.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Assistant Engineer 0.00.00.00.00.0
Construction Inspector 1.51.51.51.51.5*
Engineering Tech II 0.250.250.900.900.90*
Maintenance/Construction Inspector 0.500.502.02.02.0*
Mechanic 0.750.750.750.750.75*
Planning Grants Engineer 0.3750.250.00.00.0*
Public Works Superintendent 1.01.01.01.01.0
Stormwater Foreman 0.10.10.10.10.1*
Streets Foreman 1.01.01.01.01.0
Traffic Signal Technician 0.01.01.01.01.0
Traffic Engineer 1.01.01.01.01.0
Traffic Engineering Manager 1.01.01.01.01.0
Total FTEs 7.4758.35010.2510.2510.25
(continued to next page)
These positions are budgeted partially to the Street Fund with the balance budgeted as a part of the General Fund,
*
Capital Projects Funds, and the Stormwater Fund #402.
130
Fund: 101Street FundSpokane Valley
2026 Budget
(continued from previous page)
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Utility Tax$ 960,8721,003,537$ 969,131$ 900,000$ 960,000$
Motor Vehicle Fuel Tax 1,951,4371,969,1141,900,8201,969,7002,011,500
Multimodal Transportation Revenue 137,638139,065137,687138,200137,800
Right-of-Way Maintenance Fee 101,652112,552124,680100,000110,000
Solid Waste Road Wear Fee (local streets)02,163,4892,474,8901,700,0001,900,000
Investment Earnings 12,416122,690282,53710,000120,000
Miscellaneous 425,16213,21274,92479,00020,000
Transfer in - #111 00709,2741,800,0001,800,000
Transfer in - #301 0000254,300
Transfer in - #302 0000254,300
Total revenues 3,631,8425,480,9946,673,9436,696,9007,567,900
Nonrecurring Revenues
Utility Tax Recovery 00000
Insurance proceeds 018,245000
Transfers in - #001 3,084,9193,530,0483,200,42300
Transfers in - #106 271,0001,862,929000
Transfers in - #122 500,0000000
Transfers in - #311 02,677,099000
Transfers in - #312 0250,00001,750,0001,750,000
Total Nonrecurring Revenues 3,855,9198,338,3213,200,4231,750,0001,750,000
Expenditures
Street Department 4,711,6094,546,3733,465,4693,002,6982,956,040
Street Administration 92,796140,96196,976111,27282,672
Winter Operations 2,258,3991,593,7251,559,2941,705,5801,734,583
Bridge Program 62,308138,12285,15192,297126,553
Local Street Program 02,212,1831,544,01300
Traffic Program 146,835216,8831,777,2002,497,2382,667,899
Transfer out - #303 (Thorpe Bridge Project)
00025,0000
Total Recurring Activity
7,271,9478,848,2478,528,1037,434,0857,567,747
Nonrecurring Expenditures
Small Tools & Minor Equipment 4,35617,597000
Repairs & Maintenance 08,168000
Traffic Control Improvements 00201,88800
Heavy Duty Machinery & Equipment 48,55315,69355,76000
Capital Equipment (Repl. Programs)096,2650135,000135,000
Bridge Repairs 000100,0000
Traffic Signal Program Tools & Equipment 0103,71472,09800
Transfers out - #311 01,372,761000
Transfers out - #501 (Bucket Truck/Vehicles signal p
070,568100,28000
Local Street Program 0001,750,0001,750,000
Total Nonrecurring expenditures 52,9091,684,766430,0261,985,0001,885,000
Revenues over (under) expenditures 162,9053,286,302916,237(972,185)(134,847)
Beginning fund balance 1,156,3011,319,2064,605,5085,521,7454,522,937
Less restriced balances 000(26,623)0
Ending fund balance$ 4,605,5081,319,206$ 5,521,745$ 4,522,937$ 4,388,090$
131
Fund: 103Paths & Trails FundSpokane Valley
2026 Budget
The State of Washington collects a $0.554 per gallon motor vehicle fuel tax at the pump. Of this amount, the State remits
a portion of the tax back to cities on a per capita basis. For 2026 the Municipal Research and Services Center estimates the
distribution back to cities will be $18.33 per person. Based upon a City of Spokane Valley population of 110,200 (per the
Washington State Office of Financial Management on April 1, 2025) we anticipate the City will collect $2,020,000 in 2026.
RCW 47.030.050 specifies that 0.42% of this tax must be expended for the construction of paths and trails and based upon
the 2026 revenue estimate this computes to $8,500. The balance or $2,011,500 will be credited to Fund #101 for Street
maintenance and operations.
The portion of the motor vehicle tax allocated to the Paths and Trails Fund is by State Law restricted for the construction
and/or improvement of paths and trails within the City. Because the cost of such projects is typically much greater
than the funds generated in a single year, we typically leave the fund balance untouched until an adequate fund balance
is available. The City transferred $50,000 in 2014 and $9,300 in 2016 and $50,000 in 2018 to Parks Capital Projects
Fund #309 to be applied towards the Appleway Trail projects.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Motor Vehicle Fuel (Gas) Tax$ 8,3058,230$ 8,017$ 8,300$ 8,500$
Investment Interest 5801,9472,4562,0002,000
Total revenues 8,81010,25210,47310,30010,500
Expenditures
Transfers out 00000
Total expenditures 00000
Revenues over (under) expenditures 8,81010,25210,47310,30010,500
Beginning fund balance 29,55838,36848,62059,09369,393
Ending fund balance$ 48,62038,368$ 59,093$ 69,393$ 79,893$
132
Fund: 104Hotel/Motel Tax - Tourism Facilities FundSpokane Valley
2026 Budget
The Hotel/Motel Tax - Tourism Facilities Fund accounts for the receipt and expenditure of a special excise tax of 1.3% on
the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for capital
expenditures for acquiring, constructing, making improvements to or other related capital expenditures for large sporting
venues, or venues for tourism-related facilities, which facilities generate overnight guests at lodging facilities
subject to the taxes imposed.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Hotel/Motel Tax$ 588,685591,849$ 578,559$ 590,000$ 590,000$
Investment Interest 82,662234,242243,247200,00065,000
Transfers in - #105 273,000515,198793,575500,0000
Total revenues 947,5111,338,1251,615,3811,290,000655,000
Expenditures
Transfers out - #316 (Cross Country Course)
013,0154,386,9852,500,0000
Tourism Promotion 02,000,000000
Total expenditures 02,013,0154,386,9852,500,0000
Revenues over (under) expenditures 947,511(674,890)(2,771,604)(1,210,000)655,000
Beginning fund balance 4,672,1945,619,7054,944,8152,173,211963,211
Ending fund balance$ 4,944,8155,619,705$ 2,173,211$ 963,211$ 1,618,211$
Hotel/Motel Tax Fund
Fund: 105Spokane Valley
2026 Budget
The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of 2% on the sale or charge made for
the furnishing of lodging under RCW 82.08. These funds will be used solely for the purpose of paying all or any part of the
cost of tourism promotion, acquisition or operation of tourism-related facilities, and marketing of special events and festivals
designed to attract tourists.
Budget Summary
20212023202420252026
ActualActualActualBudgetBudget
Revenues
Hotel/Motel Tax$ 905,678901,685$ 905,894$ 900,000$ 900,000$
Investment Interest 11,32026,18947,44820,00025,000
Total revenues 913,005931,867953,342920,000925,000
Expenditures
Tourism Promotion 284,604309,702458,388393,000673,000
Transfers out - #001 12,98214,15530,00030,000287,000
Transfers out - #104 273,000515,198793,575500,0000
Total expenditures 570,586839,0551,281,963923,000960,000
Revenues over (under) expenditures 342,41992,812(328,621)(3,000)(35,000)
Beginning fund balance 165,000507,419600,231271,610268,610
Ending fund balance$ 507,419$ 600,231$ 271,610$ 268,610$ 233,610
133
Fund: 106Solid Waste FundSpokane Valley
2026 Budget
In 2003, the City of Spokane Valley entered into an interlocal agreement with the City of Spokane and Spokane County
to join the existing Spokane Regional Solid Waste Management System for a period of eight years. In 2011, that
agreement was extended through November 16, 2014.
Committed to ensuring Spokane Valley citizens are provided with solid waste services that are affordable, sustainable,
and environmentally responsible, in June 2014 the City of Spokane Valley opted to contract for solid waste transfer,
transport and disposal services with Sunshine Recyclers, Inc. Services provided under the contract were effective
November 17, 2014, and continue for a period of ten years with options for two three-year extensions. Terms of the
contract require Sunshine to pay the City an annual administrative fee of $125,000 that will be used by the City to offset
contract administrative costs and solid waste management within the city, including solid waste public educational
efforts. The contract also provides that a road maintenance fee will be paid by Sunshine at the rate of $1 per ton for
each ton in excess of 45,500 tons in a single contract year. Payments will be made to the City by March 31 of the year
following the calendar year being measured.
In June 2017, the City entered a contract with Waste Management for the collection of garbage, recyclables, and
compostables for the period of April 1, 2018 through March 31, 2028 with the option of two additional two-year extensions.
Terms of the contract required Waste Management to pay the City a one-time fee of $47,500 upon contract execution to
reimburse the City for the costs of procuring the contract. Waste Management is also required to pay the City an
monthly administrative fee of 12.5% of gross receipts.
During the years of 2013 and 2014, the General Fund #001 funded various studies and fees related to the solid waste
program and transferred $60,000 to the Solid Waste Fund #106 for the purpose of providing information materials
and marketing necessary to inform residents and businesses of the change in solid waste transfer, transport and
disposal. The total amount paid out of the General Fund for these expenditures was $202,121. Beginning in 2015 the
Solid Waste Fund will reimburse the General Fund for these costs over a 5-year period, which equated to an annual
payment of $40,425 in the years 2015 through 2018, and a final payment of $40,422 in 2019.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Solid Waste Administrative fees$ 276,172268,611$ 252,216$ 250,000$ 250,000$
Grant Proceeds 1,987,35000158,6000
Investment interest 43,19191,69655,80470,00056,000
Total revenues 2,299,152367,868308,020478,600306,000
Expenditures
Wages / Benefits / Payroll Taxes 00049,289160,201
Education & Contract Administration 62,757301,877115,375228,60070,000
Transfers out - #101 271,0001,862,929000
Transfers out - #303 110,7460000
Transfers out - #311 3,1940000
Total expenditures 447,6972,164,806115,375277,889230,201
Revenues over (under) expenditures 1,851,455(1,796,938)192,645200,71175,799
Beginning fund balance 1,140,1192,991,5741,194,6361,387,2811,587,992
Ending fund balance$ 1,194,6362,991,574$ 1,387,281$ 1,587,992$ 1,663,791$
134
Fund: 107Spokane Valley
PEG Fund
2026 Budget
Under the City's cable franchise, the franchise grantee remits to the City as a capital contribution in support of Public
Education Government (PEG) capital requirements an amount equal to $0.35 per subscriber per month to be paid to
the City on a quarterly basis for the life of the franchise. Capital contributions collected under this agreement are allocated
to PEG capital uses exclusively. PEG capital uses include in part the set up of equipment in the City Council Chambers
that allows Spokane Valley to broadcast Council meetings both live and through subsequent reviews via digital recordings
available on the City's website.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Comcast PEG contribution$ 56,29464,640$ 50,295$ 55,000$ 50,000$
Investment interest 3,24710,24910,4495,0008,000
Total revenues 67,88766,54360,74460,00058,000
Expenditures
PEG Reimbursement - CMTV 038,964039,50039,500
Capital Outlay 023,4507,40633,50033,500
Total expenditures 062,4147,40673,00073,000
Revenues over (under) expenditures 67,8874,12953,338(13,000)(15,000)
Beginning fund balance 165,895233,782237,911291,249278,249
Ending fund balance$ 237,911233,782$ 291,249$ 278,249$ 263,249$
Fund: 108Affordable & Supportive Housing Sales TaxSpokane Valley
2026 Budget
In the year 2020, the Council authorized the City to collect the affordable and supportive sales tax, which is a rebate of the State
sales tax to cities and counties. The amount received by the City is up to 0.0146% of the taxable retail sales within the City
capped at the 2019 fiscal year taxable retail sales. The Department of Revenue has estimated this capped distribution to be
$200,000 for the City. The City will receive these revenues for 20 years, and the revenues may only be used to support
affordable housing within the City or for rental assistance as outlined in RCW 82.14.540.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Affordable & Supportive Housing Sales Tax$ 193,105202,181$ 192,959$ 200,000$ 193,000$
Grant Proceeds (CHIP Grant)0001,000,0000
Investment Interest 8,06129,95840,92515,00030,000
Total revenues 210,242223,063233,8841,215,000223,000
Expenditures
Spokane Housing Authority Passthrough 0001,000,0000
Total expenditures 0001,000,0000
Revenues over (under) expenditures 210,242223,063233,884215,000223,000
Beginning fund balance 367,327577,569800,6321,034,5161,249,516
Ending fund balance$ 800,632577,569$ 1,034,516$ 1,249,516$ 1,472,516$
135
Fund: 109Spokane Valley
Tourism Promotion Fund
2026 Budget
In the year 2022, qualified lodging businesses (40 or more lodging units) within the City of Spokane Valley submitted a
petition to form a tourism promotion area (TPA). The Council adopted resolution 22-017 to establish and operate pursuant to
chapter 35.101 RCW, a Tourism Promotion Area fund. The City estimates that the annual revenue from the lodging charges
Promotion Area fund. Revenues are calculated based on a daily lodging charge of $4.00.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Tourism Promotion Area Fee$ 1,309,5050$ 1,403,642$ 1,300,000$ 1,300,000$
Investment interest 028,19261,362030,000
Total revenues 01,337,6971,465,0041,300,0001,330,000
Expenditures
Professional Services 0655,9571,368,2971,300,0001,775,000
Total expenditures 0655,9571,368,2971,300,0001,775,000
Revenues over (under) expenditures 0681,74096,7070(445,000)
Beginning fund balance 00681,740778,447778,447
Ending fund balance$ 681,7400$ 778,447$ 778,447$ 333,447$
Homeless Housing Program Fund
Fund: 110Spokane Valley
2026 Budget
In 2023 Council passed Resolution #23-009 to declare Council's intent to operate a local homeless and housing program, and
assume collection of available document recording fees for this purpose. As part of operating a homeless and housing program,
the City first needed to form a Homeless Housing Task Force and adopt a five-year homeless housing action plan that identifies
how the City will work to eliminate homelessness consistent with the State's adopted strategic plan. Document recording fees
are collected by Spokane County and passed through to the City based on the City's proportionate share of real estate excise
tax (REET) collected on a monthly basis.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Recording Fees$ 125,5270$ 350,030$ 290,000$ 365,000$
Investment Interest 01,0209,11407,000
Total revenues 0126,547359,144290,000372,000
Expenditures
Transfers out - #001 00192,628344,000380,000
Professional Services 00000
Total expenditures 00192,628344,000380,000
00
Revenues over (under) expenditures 0126,547166,516(54,000)(8,000)
Beginning fund balance 00126,547293,063239,063
Ending fund balance$ 126,5470$ 293,063$ 239,063$ 231,063$
136
Fund: 111Transportation Benefit District FundSpokane Valley
2026 Budget
In 2023 Council adopted Ordinances 23-018 and 23-022 forming and assuming the powers of a Transportation Benefit District
in the City in accordance with Chapter 36.73 RCW. Council also adopted Ordinance 23-024 establishing a $20 vehicle license
tab fee. The fee was effective July 2024 and is anticipated to generate $1,800,000 in revenues in the 2026 Budget. These funds
are used in the Street Fund #101 for use on pavement management and maintenance.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Vehicle License Fees$ 00$ 703,596$ 1,800,000$ 1,800,000$
Investment Interest 007,7080
Total revenues 00711,3041,800,0001,800,000
Expenditures
Transfer out -#101 00709,2741,800,0001,800,000
Total expenditures 00709,2741,800,0001,800,000
Revenues over (under) expenditures 002,03000
Beginning fund balance 0002,0302,030
Ending fund balance$ 00$ 2,030$ 2,030$ 2,030$
Fund: 120CenterPlace Operating Reserve FundSpokane Valley
2026 Budget
The CenterPlace Operating Reserve Fund was established as a result of a covenant related to the issuance of limited
tax general obligation bonds initially issued in 2003 and refunded in 2014. The bonds were issued for the purpose of
constructing the CenterPlace facility. As a part of the bond issuance the City agreed to establish a $300,000 operating
reserve account that could be used to make debt service payments on the bonds and/or pay for operating expenses of
CenterPlace. If at any time the City were to draw on these reserves it would have to prepare and follow a plan for
reinstatement of those funds drawn. This reserve is required to be in place for the life of the bonds which run through
December 1, 2033.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Investment Interest$ 00$ 0$ 0$ 0$
Transfers in 00000
Total revenues 00000
Expenditures
Operations 00000
Total expenditures 00000
Revenues over (under) expenditures 00000
Beginning fund balance 300,000300,000300,000300,000300,000
Ending fund balance$ 300,000300,000$ 300,000$ 300,000$ 300,000$
137
Fund: 121Service Level Stabilization Reserve FundSpokane Valley
2026 Budget
The City has committed to maintaining an ending fund balance in the General Fund of at least 50% of recurring expenditures
which is equivalent to 6-months of operations. The Service Level Stabilization Reserve Fund serves as an emergency source
of temporary financing to the General Fund in the event a downturn in the local economy resulted in a reduction of revenues
that would otherwise compromise either the General Fund's minimum 50% reserve balance or historical levels of service.
If an event such as a downturn in the economy resulted in the General Fund reserves dropping below 50% of recurring
expenditures, then the Service Level Stabilization Reserve Fund could be drawn against to maintain the fund balance
minimum. The use of this reserve balance is outlined in the Fiscal Policies at the beginning of this budget document.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Investment Interest$ 151,8540$ 298,275$ 288,000$ 285,400$
Transfers in #31200400,00000
Total revenues0151,854698,275288,000285,400
Expenditures
Operations00000
Total expenditures00000
Revenues over (under) expenditures0151,854698,275288,000285,400
Beginning fund balance5,500,0005,500,0005,651,8546,350,1296,638,129
Ending fund balance$ 5,651,8545,500,000$ 6,350,129$ 6,638,129$ 6,923,529$
Fund: 122Winter Weather Reserve FundSpokane Valley
2026 Budget
The Winter Weather Reserve Fund was established through Ordinance No. 05-018 to provide an emergency reserve for use
during unusually harsh winters and storms where the Street Fund #101 budget and fund balance are inadequate to
accommodate the amount of related street maintenance, including but not limited to snow plowing, sanding, and deicing, that
may be necessary. In the event the City draws against this fund in any given winter, we will strive to replenish the balance back
to approximately $500,000 through subsequent years' transfers. Due to the uncertainty of when this fund might be drawn
upon we actually budget the same $500,000 in both 2025 and 2026 even though we recognize there exists only $500,000
to address this issue if it should arise.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Investment Interest$ 16,7887,088$ 25,364$ 15,000$ 24,800$
Transfers in - #00189,805500,000000
Total revenues96,893516,78825,36415,00024,800
Expenditures
Transfer out - #101500,0000000
Street Maintenance Expenditures000500,000500,000
Total expenditures500,00000500,000500,000
Revenues over (under) expenditures(403,107)516,78825,364(485,000)(475,200)
Beginning fund balance434,88731,780548,568573,932588,932
Ending fund balance$ 548,56831,780$ 573,932$ 88,932$ 113,732$
138
Fund: 204Limited Tax General Obligation (LTGO) Bond - Debt Service FundSpokane Valley
2026 Budget
This fund is used to account for the accumulation of resources for, and the payment of limited tax general obligation (LTGO)
bonds also referred to as councilmanic or non-voted bonds. When LTGO bonds are issued the City irrevocably pledges
the full faith, credit and resources necessary to make timely payments of principal and interest, within constitutional and
statutory limitations pertaining to non-voted general obligations.
In 2003 the City issued $9,430,000 in LTGO bonds, the proceeds of which were used to finance both the construction of
CenterPlace and road and street improvements surrounding the facility. In 2014 the City refunded the LTGO bonds in order
to take advantage of lower interest rates which resulted in a reduction in subsequent annual bond payments (much like
refinancing a home mortgage). At the completion of the bond refunding there remained $7,035,000 of LTGO bonds. Of this
total:
$5,650,000 remained on the original debt used towards the construction of CenterPlace. These bonds will be paid
off in annual installments over the 20-year period ending December 1, 2033. Annual debt service payments on these
bonds are provided by the Spokane Public Facilities District. At January 1, 2026, the outstanding balance on this
portion of the bond issue will be $2,145,000.
$1,385,000 remained on the original debt used towards the road and street improvements. These bonds will be paid
off in annual installments over the 10-year period ending December 1, 2023. Annual debt service payments on these
bonds were provided by equal distributions from the 1st and 2nd quarter percent real estate excise tax (Funds #301
and #302). This debt was completely liquidated during 2023.
In 2016 the City issued $7,275,000 in LTGO bonds, the proceeds of which will be used to finance the construction of a new
City Hall building along with $6.3 million of City cash that has been set aside for this purpose. These bonds will be paid off
in annual installments over the 30-year period ending December 1, 2045. Annual debt service payments on these bonds are
provided by transfers in from the General Fund. At January 1, 2026, the outstanding balance on the bond issue will be
$5,665,000.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Spokane Public Facilities District$ 527,200501,200$ 551,600$ 569,400$ 590,800$
Transfers in - #001 401,400401,150398,950401,550398,750
Transfers in - #301 81,10080,600000
Transfers in - #302 81,10080,600000
Total revenues 1,064,8001,089,550950,550970,950989,550
Expenditures
Debt Service Payment - CenterPlace 500,000527,200551,600569,400590,800
Debt Service Payment - Roads 163,400161,200000
Debt Service Payments - City Hall/LTGO'16 401,400401,150398,950401,550398,750
Total expenditures 1,064,8001,089,550950,550970,950989,550
Revenues over (under) expenditures 00000
Beginning fund balance 00000
Ending fund balance$ 00$ 0$ 0$ 0$
139
Fund: 301REET 1 Capital Projects FundSpokane Valley
2026 Budget
This fund is used to account for the collection and expenditures of the first one-quarter of one-percent real estate excise tax
(REET 1) that is authorized through RCW 82.46. This quarter percent must be expended for purposes identified in the capital
facilities plan element of our comprehensive plan. RCW 82.46.010(6), defines "capital projects" as:
those public works projects of a local government for planning, acquisition, construction, reconstruction, repair,
replacement, rehabilitation, or improvement of streets; roads; highways; sidewalks; street and road lighting systems;
traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; parks; recreational facilities; law
enforcement facilities; fire protection facilities; trails; libraries; administrative and judicial facilities.
Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted
for in Street Capital Projects Fund #303 and the Pavement Preservation Fund #311.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
REET 1 - Taxes$ 2,790,020$ 1,678,860$ 1,782,354$ 2,000,000$ 1,500,000
Investment Interest 96,965274,630299,363200,000275,000
Total revenues 2,886,9851,953,4902,081,7172,200,0001,775,000
Expenditures
Transfers out - #101 0000254,300
Transfers out - #204 81,10080,600000
Transfers out - #303 899,463499,950510,117606,346474,683
Transfers out - #311 (pavement preservation)
550,242827,2781,170,3501,372,1501,372,150
Transfers out - #314 000114,545289,380
Total expenditures 1,530,8051,407,8281,680,4672,093,0412,390,513
Revenues over (under) expenditures 1,356,180545,662401,250106,959(615,513)
Beginning fund balance 3,958,7485,314,9285,860,5906,261,8406,368,799
Ending fund balance$ 5,860,5905,314,928$ 6,261,840$ 6,368,799$ 5,753,286$
140
Fund: 302REET 2 Capital Projects FundSpokane Valley
2026 Budget
This fund is used to account for the collection and expenditures of the second one-quarter of one-percent real estate excise
tax (REET 2) that is authorized through RCW 82.46. This quarter percent may only be levied by cities that are planning under
the Growth Management Act and may only be expended for purposes identified in the capital facilities plan element of their
comprehensive plan. RCW 82.46.035(5) defines "capital projects" as:
public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement,
rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems, traffic signals,
bridges, domestic water systems, storm and sanitary sewer systems, and planning, construction, reconstruction,
repair, rehabilitation, or improvement of parks.
Noteworthy here is that acquisition of land for parks is not a permitted use of REET 2 receipts, although it is a permitted use for
street, water and sewer projects.
Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted
for in Street Capital Projects Fund #303 and the Pavement Preservation Fund #311.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
REET 2 - Taxes$ 2,790,020$ 1,678,860$ 1,782,354$ 2,000,000$ 1,500,000
Investment Interest 117,020305,243275,933275,000275,000
Total revenues 2,907,0401,984,1032,058,2872,275,0001,775,000
Expenditures
Transfers out - #101 0000254,300
Transfers out - #204 81,10080,600000
Transfers out - #303 226,7012,583,769568,356647,1011,941,147
Transfers out - #309 124,0205,000000
Transfers out - #311 (pavement preservation)914,900827,2791,170,3501,372,1501,372,150
Transfers out - #314 00000
Total expenditures 1,346,7213,496,6481,738,7062,019,2513,567,597
Revenues over (under) expenditures 1,560,319(1,512,545)319,581255,749(1,792,597)
Beginning fund balance 5,230,8566,791,1755,278,6305,598,2115,853,960
Ending fund balance$ 5,278,6306,791,175$ 5,598,211$ 5,853,960$ 4,061,363$
141
Fund: 303Spokane Valley
2026 Budget
The Street Capital Projects Fund accounts for monies used to finance street construction and reconstruction projects adopted in
the City's 6-year Transportation Improvement Plan (TIP). Revenues to finance the projects comes from a combination of State
and Federal Grants, which typically cover upwards of 80% of projects costs, with the City match portion coming from transfers
from the REET 1 Capital Projects Fund #301, REET 2 Capital Projects Fund #302, and sometimes Stormwater Management
Fund #402.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Grant Proceeds$ 4,235,813$ 6,038,450$ 5,256,703$ 4,206,574$ 6,180,025
Developer Contribution 000127,125150,000
Miscellaneous 11,652107,46925,91000
Voluntary Traffic Mitigation Fees 853,467179,320237,80400
Transfers in - #001 051,372000
Transfers in - #101 006,30525,0000
Transfers in - #106 110,7460000
Transfers in - #301 899,463499,950510,117606,346474,683
Transfers in - #302 226,7012,061,340568,356647,1011,941,147
Transfers in - #312 113,787565,66976,935200,0000
Transfers in - #315 000128,20050,000
Total revenues 6,451,6299,503,5706,682,1305,940,3468,795,855
Expenditures
Street Construction/Reconstruction 5,701,0939,477,3666,519,0945,940,3468,795,855
Total expenditures 5,701,0939,477,3666,519,0945,940,3468,795,855
Revenues over (under) expenditures 750,53626,204163,03600
Beginning fund balance 1,192,6151,943,1511,969,3552,132,3912,132,391
Ending fund balance$ 1,969,3551,943,151$ 2,132,391$ 2,132,391$ 2,132,391$
142
Fund: 309Spokane Valley
2026 Budget
The Park Capital Projects Fund was created to account for park related capital improvements. The source of financing
typically consists of an annual transfer from the General Fund #001; however, in some years the City will utilize money
set aside for capital projects in other funds. This has occurred with transfers in from the Paths and Trails Fund #103 and
the Capital Reserve Fund #312, which have been applied towards various sections of the Appleway Trail project and
improvements at Balfour Park.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Grant Proceeds$ 158,6580$ 42,132$ 1,626,100$ 0$
Donations 0022,430749,4000
Transfers in - #001
160,145515,939303,04300
Transfers in - #302 124,0205,000000
Transfers in - #310 040,192000
Transfers in - #312 332,2674,312,623528,5431,306,8580
Investment Interest 01,158000
Total revenues 616,4325,033,570896,1483,682,3580
Expenditures
Parks Capital Projects 457,3854,872,412731,1483,682,35883,634
Total expenditures 457,3854,872,412731,1483,682,35883,634
Revenues over (under) expenditures 159,047161,158165,0000(83,634)
Beginning fund balance 18,254177,301338,459503,459503,459
Ending fund balance$ 338,459177,301$ 503,459$ 503,459$ 419,825$
143
Fund: 310Civic Facility Capital Projects FundSpokane Valley
2026 Budget
The Civic Building Capital Projects Fund was initially set-up to accumulate resources to ultimately acquire or construct a
City Hall building. The initial sources of revenue to set-up the fund reserves were transfers from the General Fund during
2005 through 2007, and as recently as December 31, 2009, this fund had a fund balance of $5,828,600. During 2010 and
2011 the City determined that street repairs and reconstruction represented a more immediate City need and opted to
expend nearly $2,000,000 of the fund balance for these projects. The projects themselves were part of a septic tank
elimination program (STEP) initiated by Spokane County that resulted in the installation of sewer lines down many City
streets. At that time the City decided to completely reconstruct the effected streets rather than patch them.
In 2012 the City used this fund to finance a variety street related capital projects as well as the $2.5 million acquisition
of an 8.4 acre parcel of land on Sprague Avenue that is adjacent to Balfour Park. Partially offsetting the cost of the land
acquisition was the subsequent sale of 2.82 acres of this parcel to the Spokane County Library District who had planned to
construct a library building consisting of no less than 30,000 square feet. In order for the Library District to actually construct
a new building on this site they first had to have a successful voted bond issue to provide the necessary financing. In the
event the Library District is unable to pass a bond, they may sell the 2.82 acres parcel back to the City for
the original purchase price of $839,285.
An amendment was made to the interlocal agreement in October 2017 which extended the agreement through October 2022
with the option to extend through October 2024. Through this amendments, the City also agreed to contribute $1.3 million, of
which the $839,285 would be part, in frontage and/or joint site improvements on the Library site. Construction on the frontage
improvements occurred in 2021 and 2022 and the construction of the new library began in 2022. The remaining improvements
were made during 2023 during Balfour Park construction activities.
In 2015 the General Fund began to make two annual transfers to this fund that were each related to the eventual
construction of a new City Hall facility. These transfers ended after 2016:
The first transfer in the amount of $72,500, when added to the City's $434,600 annual lease payment for space in its
current space totals $507,100 which was the amount we anticipated our annual bond repayment would be if we were
to issue approximately $8,000,000 of limited tax general obligation bonds with a 2% issue cost over 30-years at 4.50%.
The second transfer was our estimate of the annual operating costs of a City Hall facility including utilities, janitorial,
grounds maintenance and snow removal, and operating and maintenance supplies.
The purpose behind making these transfers beginning in 2015 was to "create" this appropriation capacity within the General
Fund. These amounts were transferred out to the General Fund in 2016 and 2017 in order to cover lease payments for the
prior City Hall location in years in which the City had both a lease payment and a bond payment for the new City Hall building.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Judgments & Settlement$ 00$ 0$ 11,810,000$ 0$
Transfers in - #001 0002,126,5000
Investment Interest 13,6534,8502,1931,20020,000
Total revenues 13,6534,8502,19313,937,70020,000
Expenditures
Transfers out - #001 000400,0000
Transfers out - #309 (Balfour Park)
040,192000
Payment to Library District 0799,093000
Total expenditures 0839,2850400,0000
Revenues over (under) expenditures 13,653(834,435)2,19313,537,70020,000
Beginning fund balance 840,056853,70919,27421,46713,559,167
Ending fund balance$ 19,274853,709$ 21,467$ 13,559,167$ 13,579,167$
144
Fund: 311Pavement Preservation FundSpokane Valley
2026 Budget
This fund was created during the 2011 Budget development process for the purpose of setting money aside for
yet to be determined street capital improvement projects. Since inception, the pavement preservation program has
been funded through a series of transfers from other City funds as well as grant proceeds. Below is a table summarizing
the funding sources for Fund #311, including actuals for 2011 through 2024 and budgeted amounts for 2025 and 2026:
Fund
001101106123301/302310312
StreetCivic Fac.Civic Fac.Capital
GeneralStreet O&MWear FeeReplace.REET 1&2CapitalReserveGrantsTotal
Actual
2011584,6810000500,000001,084,681
20122,045,20300000002,045,203
20130282,0000616,284300,0000035,9451,234,229
2014888,823282,0000616,284368,944002,042,6654,198,716
2015920,000206,6180616,284502,09800835,2243,080,224
2016943,80067,3420559,808730,572001,654,6983,956,220
2017953,20067,342001,320,9580089,2082,430,708
2018962,70067,3421,000,00001,370,658001,422,4044,823,104
2019972,30001,608,02801,468,600002,398,3306,447,258
2020982,02301,513,53201,545,2770098,2814,139,113
2021991,84301,537,77601,654,5570004,184,176
20221,001,80003,19401,465,141002,052,1754,522,310
20231,011,8001,372,761001,654,557002,643,9156,683,033
202400001,170,3500001,170,350
Budget
202500002,744,30001,032,10003,776,400
202600002,744,30001,042,42103,786,721
12,258,1732,345,4055,662,5302,408,66019,040,312500,00013,272,84557,562,446
Beginning in 2013, the City committed to finance pavement preservation at a level equivalent to 6% of General Fund
recurring expenditures, which has continued from that year through the 2024 budget development. Because this is a
Capital Project Fund whose sole purpose is to provide for Pavement Preservation projects, any money not expended
in a given year will remain in the fund and will be available for re-appropriation in subsequent years. The fund balance of
Fund #123 was exhausted with the 2016 transfer of $559,808 as a consequence of following this funding strategy.
During the 2025 budget development, it was determined that the General Fund could not support a recurring transfer to the
Fund #311 due to budget constraints. Going forward, a nonrecurring transfer will be made at the discretion of Council and as
funds are available. In 2026 the Pavement preservation will be funded by Transfers of $2,744,300 from the REET 1 Capital
Projects Fund #301, REET 2 Capital Projects Fund #302, and $1,042,421 from fund #312. The City will take advantage of
grant programs directed at pavement preservation as they become available.
(continued to next page)
145
Fund: 311Pavement Preservation FundSpokane Valley
2026 Budget
(continued from previous page)
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Transfers in - #001$ 1,011,8001,001,800$ 1,021,900$ 0$ 0$
Transfers in - #101 01,372,761000
Transfers in - #106 3,1940000
Transfers in - #301 550,242754,6681,170,3501,372,1501,372,150
Transfers in - #302 914,900899,8891,170,3501,372,1501,372,150
Transfers in - #312 0001,032,1001,042,421
Investment Interest 73,149138,46047,50800
Grant Proceeds 2,052,1752,643,9161,113,963112,0119,734,124
Total revenues 4,595,4606,821,4944,524,0713,888,41113,520,845
Expenditures
Pavement preservation 3,523,8476,632,7474,654,8882,000,00013,865,875
Pre-project GeoTech 00050,00050,000
Transfer out - #101 (local streets)02,677,099000
Total expenditures 3,523,8479,309,8464,654,8882,050,00013,915,875
Revenues over (under) expenditures 1,071,613(2,488,352)(130,817)1,838,411(395,030)
Beginning fund balance 5,544,0876,615,7004,127,3483,996,5315,834,942
Ending fund balance$ 4,127,3486,615,700$ 3,996,531$ 5,834,942$ 5,439,912$
146
Fund: 312Spokane Valley
Capital Reserve Fund
2026 Budget
This fund was created in 2013 to be used to account for the accumulation of resources for yet to be determined
capital projects. The source of funds consists primarily of General Fund reserves in excess of the City's 50% fund balance
minimum. Since 2023, $52,265,836 has been transferred from the General Fund.
Projects approved by City Council from this fund include in part:
$1,421,321 towards a Barker Road / BNSF Grade Separation project.
$3,485,417 towards a Pines Road / BNSF Grade Separation project.
$500,000 towards Sullivan Road / BNSF Interchange project.
$2,567,741 towards Barker Road corridor improvements.
$6,531,714 towards Balfour Park construction and improvements.
$1,400,000 towards the replacement of police vehicles.
$250,000 towards a surface treatment pilot program.
$1,048,900 for the installation of a new water line at Sullivan Park.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Transfers in - #001$ 3,593,000$ 5,358,054$ 4,397,832$ 5,562,685$ 0
Grant Proceeds 001,000,00000
Investment Interest 236,054803,376738,664650,000700,000
Total revenues 3,829,0546,161,4306,136,4966,212,685700,000
Expenditures
Transfers out - #001 -City Hall Repairs
606,5374,801,3971,461,01100
Transfers out - #001 -Precinct Space Planning 0080,5081,420,0000
Transfers out - #101 - Local Street Program
0250,00001,750,0001,750,000
Transfers out - #121 00400,00000
Transfers out - #303 - School Beacons
113,78643,240000
Transfers out - #303 - Subarea Transportation Plan 0076,935200,0000
Transfers out - #309 - Balfour Park improvements
332,2674,223,646362,11900
Transfers out - #309 - Sullivan Park water line 040,4996,717925,2000
Transfers out - #309 - Spokane Valley River Loop Tr
048,478000
Transfers out - #309 - Greenacres Park Ph2 00159,708381,6580
Transfers out - #311 - Pavement Preservation
0001,032,1001,042,421
Transfers out - #314 - Pines Grade Separation 0253,344448,0871,919,412361,857
Transfers out - #314 - Barker Rd Overpass
633,819269,085726,33000
Transfers out - #314 - Sullivan Rd Interchange
0102,720118,28100
Transfers out - #316 - Fairground Building
7,0100000
WSDOT Sullivan Park Property Acquisition 000759,6000
Sprague Ave. Property Acquisition 0790,783000
Total expenditures 1,693,41910,823,1923,839,6968,387,9703,154,278
Revenues over (under) expenditures 2,135,635(4,661,762)2,296,800(2,175,285)(2,454,278)
Beginning fund balance 14,522,38616,658,02111,996,25914,293,05912,117,774
Ending fund balance$ 11,996,25916,658,021$ 14,293,059$ 12,117,774$ 9,663,496$
147
Fund: 314Railroad Grade Separation Projects FundSpokane Valley
2026 Budget
This fund was created to account for the design and construction costs of various railroad grade separation projects that
are included in the Bridging the Valley concept. Due to the anticipated size, scope, and duration of these projects, managing
them in a separate fund allows for the necessary monitoring without being obscured by the variety and quantity of the
other projects in the Street Capital Projects Fund #303 as well as keeping these projects from skewing the average volume
of activity in Fund #303. Revenues for this fund consist of grant proceeds and transfers in from other City funds, such as
the General Fund #001, the REET 1 Capital Project Fund #301 and the Capital Reserve Fund #312. Expenditures in the
years of 2025 and 2026 are primarily related to the Pines Road Underpass project.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Grant Proceeds$ 944,651677,412$ 3,105,511$ 9,041,043$ 17,354,717$
Investment Interest 5180000
Rental Income 10,5000000
Transfers in - #301 0079,773114,545289,380
Transfers in - #302 00000
Transfers in - #312 633,819625,1491,212,9251,919,412361,857
Transfers in - #315 0000258,800
Total revenues 1,322,2491,569,8004,398,20911,075,00018,264,754
Expenditures
Railroad Grade Separation Projects 1,644,5811,719,8004,479,94611,075,00018,264,754
Total expenditures 1,644,5811,719,8004,479,94611,075,00018,264,754
Revenues over (under) expenditures(322,332)(150,000)(81,737)00
Beginning fund balance 589,792267,460117,46035,72335,723
Ending fund balance$ 117,460267,460$ 35,723$ 35,723$ 35,723$
148
Fund: 315Transportation Impact Fees FundSpokane Valley
2026 Budget
Beginning in 2021, the City began collecting transportation impact fees allowed pursuant to RCW 82.02.050-82.02.110 and
SVMC 22.100. These are fees specifically allowed to address impacts from new development and they may be imposed on
all developments within a designated area. The City has performed several studies to determine the impact areas on which
the fees are being imposed. All fees collected must be applied to transportation system improvements identified in the
corresponding study.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Transportation Impact Fees$ 429,485361,613$ 218,139$ 400,000$ 400,000$
Investment Earnings 9,68442,40455,20230,00042,000
Total revenues 371,297471,889273,341430,000442,000
Expenditures
Transfers out - #303 000128,20050,000
Transfers out - #314 0000258,800
Total expenditures 000128,200308,800
Revenues over (under) expenditures 371,297471,889273,341301,800133,200
Beginning fund balance 294,607665,9041,137,7931,411,1341,712,934
Ending fund balance$ 1,137,793665,904$ 1,411,134$ 1,712,934$ 1,846,134$
Fund: 316Economic Development Capital Projects FundSpokane Valley
2026 Budget
The Economic Development Capital Projects Fund #316 accounts for capital projects that will have a positive impact on
tourism in Spokane Valley through the development of assets in the community that will increase retail, overnight lodging,
and dining. These projects will primarilty be funded through lodging taxes from the Hotel/Motel Tax - Tourism Facilities
Fund #104.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Transfers in - #312$ 046,642$ 0$ 0$ 0$
Transfers in - #104 013,0154,386,9852,500,0000
Total revenues 46,64213,0154,386,9852,500,0000
Expenditures
Fairgrounds Building 46,6420000
Cross Country Course 013,0152,190,4654,696,5200
Total expenditures 46,64213,0152,190,4654,696,5200
Revenues over (under) expenditures 002,196,520(2,196,520)0
Beginning fund balance 0002,196,5200
Ending fund balance$ 00$ 2,196,520$ 0$ 0$
149
Fund: 402Stormwater Management FundSpokane Valley
2026 Budget
The purpose of the Stormwater Management Fund is to account for the funds related to the cleaning, maintenance,
and improvement of the City's storm drainage system. The revenue for this fund originates from a stormwater fee collected
by Spokane County on behalf of the City. The annual fee is $61 for each single family unit, and for other property types a fee
of $61 per each 3,160 square feet of parcel impervious surfacing is collected.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Personnel - FTE Equivalents
Operating
0.00.00.100.100.10
Administrative Assistant
Assistant Engineer 0.00.01.351.351.35
0.00.20.00.00.0
Communication & Marketing Officer
Engineer 1.01.01.01.01.0
0.00.51.01.01.0
Engineering Manager - Utility
Engineering Technician I 0.50.50.30.30.3
1.01.01.31.31.3
Engineering Technician II
GIS Analyst 0.230.001.231.231.23
0.00.00.250.250.25
Maintenance/Construction Inspector
Mechanic 0.250.250.250.250.25
0.00.00.250.250.25
Senior Development Engineer
Senior Engineer-Proj Mgmt 0.00.00.60.60.6
0.250.000.00.00.0
Senior Planning Grants Engineer
Stormwater Forman 0.90.90.90.90.9
Capital
0.00.00.30.30.3
Maintenance/Construction Inspector
Construction Inspector 0.00.00.450.450.45
0.00.02.12.12.1
Senior Engineer-Proj Mgmt
4.134.388.5311.3811.38
Interns
2.02.00.00.02.0
(continued to next page)
150
Fund: 402Stormwater Management FundSpokane Valley
2026 Budget
(continued from previous page)
Budget Summary
Recurring Activity
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Stormwater Management Fees$ 2,031,000$ 5,585,386$ 6,164,687$ 6,170,000$ 6,170,000
Miscellaneous Revenues 0021,39600
Investment Interest 40,038172,947247,16390,000173,000
Total revenues 2,071,0385,758,3336,433,2466,260,0006,343,000
Expenditures
Wages, Payroll Taxes & Benefits 379,033660,155826,2031,578,8151,662,784
Supplies 32,301104,04030,79337,20058,000
Services & Charges 1,290,7991,464,8942,205,6632,272,3062,360,193
Intergovernmental Services 43,14945,64068,08388,00091,310
Vehicle rentals - #501 6,7506,75013,00016,50024,125
Total expenditures 1,752,0322,281,4793,143,7423,992,8214,196,412
Recurring revenues over (under)
Recurring Expenditures 319,0063,476,8543,289,5042,267,1792,146,588
Nonrecurring Activity
Revenues
Grant Proceeds 0306,665696,91800
Total Nonrecurring revenues 0306,665696,91800
Expenditures
Capital - Various Projects 109,3071,551,2422,459,2411,500,0004,500,000
Stormwater Comprehensive Plan 272,9230000
Watershed studies 69,16223,04427,949150,000100,000
Asset management software system 00050,0000
Generator for Maintenance Shop 13,1440000
Total Nonrecurring expenditures 464,5361,574,2862,487,1901,700,0004,600,000
Nonrecurring revenues over (under)
(464,536)(1,267,621)(1,790,272)(1,700,000)(4,600,000)
Nonrecurring Expenditures
Excess (Deficit) of Total Revenues
Over (Under) Total Expenditures(145,530)2,209,2331,499,232567,179(2,453,412)
Beginning working capital 2,401,7192,278,3634,388,8465,671,2526,238,431
Ending working capital$ 4,487,5962,256,189$ 5,888,078$ 6,238,431$ 3,785,019$
151
Fund: 403Aquifer Protection Area FundSpokane Valley
2026 Budget
In 1985 voters of Spokane County approved a ballot proposition to create the Spokane Aquifer Protection Area (APA)
as well as corresponding aquifer protection area fees with both sunsetting December 31, 2005. Boundaries of the
APA included portions of unincorporated areas (including what is now Spokane Valley) and the cities of Liberty Lake,
Millwood and Spokane. In 2004 the City of Spokane Valley approved a resolution authorizing the inclusion of its municipal
boundaries within the APA. The APA program was subsequently reauthorized through 2025 with voter approval.
All fees are collected by Spokane County and include:
An annual fee of $15 per household for the withdrawal of water from properties within the APA.
An annual fee of $15 per household for on-site sewage disposal within the APA.
For commercial properties an annual fee ranging from $15 to $960 depending upon water meter size.
In 2004 the City of Spokane Valley (City) entered into an interlocal agreement with Spokane County (County) that
authorized the County to collect and retain APA fees through 2010 for a variety of projects including:
up to $100,000 annually through 2010 to the Spokane Regional Health District to provide for data base
management related to monitoring of septic tanks and their potential impact on water quality in the Spokane
Valley Rathdrum Prairie Aquifer.
a septic tank elimination program (STEP) designed to replace septic tanks with sanitary sewer systems.
In the 2004 interlocal agreement the City and County also agreed that for the years 2011 through 2025 the APA fees
remaining after the payment of reasonable administration and billing fees incurred by the County would be distributed
annually between the County, City and City of Spokane on a proportional basis relative to the amount generated in
unincorporated areas, the City and City of Spokane.
The fees collected on the City's behalf by Spokane County are expended entirely on stormwater related projects that are
designed to protect the aquifer. These fees plus grant monies received from a number of granting agencies finance a
variety of capital projects.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Spokane County $ 515,898514,576$ 419,456$ 420,000$ 420,000$
Grant Proceeds 236,685621,476157,51100
Investment Interest 20,42157,69144,02320,00030,000
Transfer in - #001 001,376,38600
Total Revenues 771,6821,195,0651,997,376440,000450,000
Expenditures
Capital - Various projects 370,9991,125,3392,158,4141,000,0000
Total Expenditures 370,9991,125,3392,158,4141,000,0000
Revenues over (under) expenditures 400,68369,726(161,038)(560,000)450,000
Beginning working capital 1,119,8391,520,5221,590,2481,429,210869,210
Ending working capital$ 1,590,2481,520,522$ 1,429,210$ 869,210$ 1,319,210$
152
Fund: 501Equipment Rental & Replacement FundSpokane Valley
2026 Budget
The Equipment Rental & Replacement Fund (ER&R) is an Internal Service Fund that is designed to provide the funds
necessary to purchase new vehicles and equipment at predetermined life cycles. This fund operates by charging each City
department a monthly rental rate for the vehicles they use. The fee is based upon the estimated useful life of the vehicle
and its replacement cost. The theory behind this program is that it allows City departments to budget vehicle replacement
costs as a reoccurring expense over an extended period of time rather than as an intermittent capital expense that may be
difficult to afford in any single year. In the event a City department requires an additional vehicle that actually adds to the
fleet rather than simply replaces an existing vehicle, then that department must budget for the initial purchase price and
transfer the necessary funds to the ER&R Fund to make the acquisition. In subsequent years the department will then
begin paying a replacement fee spread out over the estimated useful life of the new vehicle.
Beginning in 2017 a CenterPlace Kitchen Reserve was established through a transfer in from the General Fund in the
amount of $36,600 per year for 5 years to build a total reserve of $183,000, which is the estimated replacement cost of the
significant kitchen appliances and equipment at CenterPlace.
Snow Plow Replacement Program
The snow plow fleet currently consists of nine plow trucks. Six of the trucks are equipped with sanders and three of the
trucks are equipped with 1,000-gallon tanks for placement of liquid deicer. Over the past five years the City has
continued to improve the snow removal operations and has updated the snow plan accordingly. These improvements in
snow operations have dictated that operating nine plows is a very efficient way to remove snow from the arterial and hillside
roadways. Operating nine plows allows the performance of a full city arterial and designated hillsides plow in approximately
12 hours. In the future new plows will be purchased to replace the aging fleet as noted below and older plows will serve
as backups and eventually be retired from the fleet beginning in 2022. The recommended snow plow fleet consists of eleven
plows with two serving as backup plows. The two backup plows ensure that arterial roadways and hillside priority roadways
can be cleared of snow per the snow plan. Having backup plows provides the City with additional plows that can be deployed
in case of a mechanical breakdown or an accident during a winter storm event.
Snowplow Fleet
Model YR RetiremenReplacem
Notes
Truck #
YearAcquiredt Ageent Yr
* 207 was surplused in 2024 and 205 in 2025
20919982011272025
* 203 is being kept as a parts vehicle.
21120002012262026
* Minimum 11 operational each winter plus 1 reserve.
20619962009312027
20819972009312028
20419952009342029
21020102011202030
21820162016
21920202020
22520252024
Surplused truck 207
23020252024
Surplused truck 205
23120252024 Surplused truck 203 - Used for parts
23220252025 209 to be surplused in spring 2026
23320262026This truck will replace 211
23420272027This truck will replace 206
23520282028This truck will replace 208
23620292029This truck will replace 204
23720302030This truck will replace 210
238203220322 year replacement cycle - actual truck # tbd
(continued to next page)
153
Fund: 501Equipment Rental & Replacement FundSpokane Valley
2026 Budget
(continued from previous page)
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Vehicle rentals - #001$ 59,60031,300$ 46,750$ 79,500$ 83,850$
Vehicle rentals - #101 10,25027,75041,95071,20078,575
Vehicle rentals - #101 (plow replace.)
275,000275,000300,000300,000300,000
Vehicle rentals - #402 6,7506,75013,00016,50024,125
Miscellaneous Revenues 32597628,80000
Transfers in - #001 (CenterPlace kitchen reserve)00100,28092,50092,500
Transfers in - #101 (IT equipment reserve)070,568000
Transfers in - #101 (New signal maint vehicles)00171,50000
Investment Interest 20,44952,63947,27620,00047,000
Total Revenues 344,074493,283749,556579,700626,050
Expenditures
Small tools & minor equipment 0649010,00010,000
Vehicle Purchase 248,500220,150527,44610,00050,000
Snow plow purchase 103,926332,881777,420195,000270,000
Heavy Duty Machinery & Equipment 00000
Total Expenditures 352,426553,6801,304,866215,000330,000
Revenues over (under) expenditures(8,352)(60,397)(555,310)364,700296,050
Beginning working capital 1,425,4711,417,1191,356,722821,4121,186,112
Ending working capital$ 1,356,7221,417,119$ 801,412$ 1,186,112$ 1,482,162$
Fund: 502Risk Management FundSpokane Valley
2026 Budget
The City of Spokane Valley is exposed to risks of loss related to a number of sources including tort; theft of, damage to, and
destruction of assets; errors and omissions; injuries to employees; natural disasters; and unemployment claims filed by
former employees through the State of Washington. The Risk Management Fund was established to account for all such
related revenues and expenses. Revenues for this fund are comprised almost entirely from an annual transfer of money
from the General Fund and the single largest expense is typically the insurance premium the City pays to our insurance
provider, the Washington Cities Insurance Authority (WCIA).
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Transfers in - #001$ 600,000450,000$ 700,000$ 900,000$ 1,100,000$
Investment Interest 4,8894,80317,3694,8006,000
Total Revenues454,889604,803717,369904,8001,106,000
Expenditures
Auto & Property insurance 417,837572,251732,152900,0001,100,000
Unemployment Claims 1,8504921,81400
Judgments and Settlements 0045,00000
Total Expenditures 419,687572,300798,966900,0001,100,000
Revenues over (under) expenditures 35,20232,503(81,597)4,8006,000
Beginning working capital 392,820428,022460,525378,928383,728
Ending working capital$ 460,525428,022$ 378,928$ 383,728$ 389,728$
154
Fund: 503Public Safety Equipment Replacment FundSpokane Valley
2026 Budget
The Public Safety Equipment Replacement Fund is an Internal Service Fund that is designed to provide the funds necessary to
purchase new vehicles and equipment at predetermined life cycles. This fund operates by transfers from the General Fund
for equipment replacement.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Transfers in - #001 (replacment amounts)$ 00$ 473,722$ 473,722$ 652,831$
Transfers in - #001 (transfer for equipment for
future additional officers)001,000,00000
Total Revenues001,473,722473,722652,831
Expenditures
Equipment Purchases 000650,000350,000
Total Expenditures 000650,000350,000
Revenues over (under) expenditures 001,473,722(176,278)302,831
Beginning working capital 0001,473,7221,297,444
Ending working capital$ 00$ 1,473,722$ 1,297,444$ 1,600,275$
Fund: 632Passthrough Fees & Taxes FundSpokane Valley
2026 Budget
This fund was created during the 2022 Budget development process to account for State assessed District Court fees
collected by Spokane County and remitted to the City as well as passthrough tax revenues such as leasehold excise and
sales taxes. The City then remits the funds to the State Treasurer and County Prosecutor. These are fuduciary activities
according to GASB accounting pronouncements.
Budget Summary
20222023202420252026
ActualActualActualBudgetBudget
Revenues
Fees & Taxes collected for other governments$ 601,526433,410$ 612,403$ 600,000$ 620,000$
Total Revenues433,410601,526612,403600,000620,000
Expenditures
Fees & Taxes remitted to other governments 433,410601,526612,403600,000620,000
Total Expenditures 433,410601,526612,403600,000620,000
Revenues over (under) expenditures 00000
Beginning working capital 00000
Ending working capital$ 00$ 0$ 0$ 0$
155
156
150,000
Developer
00
50,00026,00033,50090,835
865,000120,000800,000
GrantsContributions
1,430,025
2,855,500
t
06,180,025150,000000
50,000
270,000320,000
Equipment
0
4,500,000
4,500,000
50,00050,000
0
1,750,0001,750,000000001,042,4219,734,124
0
345,030
SOURCE OF FUNDS
0
83,6340000000
48,15935,475
40,00094,500
1,706,647
0000000000
2026 Budget
16,500
223,183135,000100,000100,000
CapitalCapitalCapitalPavementCapitalTransportationStormwaterRental &
REET 1REET 2Parks
00000000000000000474,6831,941,147
CITY OF SPOKANE VALLEY, WA
33,50033,500
0
135,000135,000
Street
0000000000000000000000000
55,00018,00080,000
#001101#107#301#302#309#311#312#315#402#501
153,000
GeneralO&MPEGProjectsProjectsProjectsPreservReserveImpact FeesManagementReplacemen
000000000000000
55,00018,00080,00033,50033,5000040,00050,00050,00026,00050,00048,15935,47583,63490,83550,000
153,000135,000120,000150,000270,000320,000
2026
Budget
1,653,2082,950,0004,500,000
1,750,0001,885,00001,000,0001,706,6471,000,0008,795,8552,610,000233,200258,8002,118,0004,500,000
13,865,8750001,372,1501,372,1500345,0301,042,4210009,734,1240
13,865,8751,372,1501,372,15015,563,91956,180361,85715,145,88218,264,754000289,380000361,857258,8000017,354,717047,901,618153,000135,00033,5002,136,2133,313,29783,634345,0303,154,278308,8004,500,00032
0,00033,268,866150,000
Expenditure
d
font are paid from a combination of existing fund balance and fund revenue that is not attributable to a single project.
Capital Outlay Description
Italicized Bold
SubtotalSubtotalSubtotalSubtotalSubtotalSubtotalSubtotalSubtotalSubtotal
rgonne Corridor Improvements North of Knox to E In
IT capital replacementsPortable AC/Heating UnitesGreat Room Audio/Visual System at CenterPlaceCaptial equipment replacement programLocal Street ProgramPEG Capital outlayAContingencyPavement
preservationCapital - various projectsCapital - various projectsSnow plow purchaseVehicle purchases Total Capital Expenditures and Related Financing
--------
---
321348Barker Road I-90 to Appleway351Barker Road Appleway to Sprague373Balfour Park Sports Court374Balfour Park Playground143Barker Rd/BNSF Grade Separation223Pines Road Underpass @
BNSF & Trent311Sulilvan/Trent Interchange
329Barker Road Appleway to City Limits356Argonne Bridge/I-90 Bridge366Sullivan Preservation-8th to 25th371Barker & 8th RAB380Arterial School Crossings (32nd, Pines, Broadway)381Pines
and 16th Intersection382Mansfield Crossings383Appleway Trail - Dishman Mica to Farr
Contingency amount is to cover unforseen overruns, costs related to projects that were expected to complete in the prior year and the costs of projects that have not yet had funding
sources identified.
-Dollar figures in
1
#303 Street Capital Projects Fund#311 Pavement Preservation Fund#314 Grade Separation Fund#403 Aquifer Protection Area Fund
#001 General Fund#101 Street Fund#107 PEG Fund#309 Parks Capital Projects Fund#402 Stormwater Management Fund#501 Equipment Rental and Replacement Fund
157
(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
3.343.340.0001.331.330.0000.2510.750
AmendedProposed
2.852.852.151.45(0.700)
4445555
Adopted
Full Time Equivalent Employees
CITY OF SPOKANE VALLEY, WA
00000000000000000000000000000000
000000055000000000000000000006631113333322222222222000000333330000002220000000055556210000000000000000000000000000000222222222220000000022211111.61.61.61.61.61.61.611110.40.40.40.40.40.40.45555554.84
4.843330.0000000000000000000000000000(4)(4)
5576.57.57.55.54.54.54.54.50.00000182021201515151514(1.000)006.375665.776.774.774.774.774.770.000
3.53.558.17.67.69.811.511.92514.414.90.5004.44.44.43.93.94.134.136.538.539.839.63(0.200)
87.487.7589.2593.7595.2596.25103.25112.25118.25122.25122.250.00087.487.7589.2593.7595.2596.25103.25112.25118.25118.25118.25
20162017201820192020202120222023202420252026
Various reallocations of existing staff to reflect actual workload.
(1)
City Manager / City ClerkCity Attorney333.53.5City ServicesCommunicationsHousing & Homeless ServicesPublic Safety0000.120.120.120.360.360110.000Deputy City ManagerFinance11.7511.7511.7511.7511.7511.7
59.759.759.759.759.750.000Human ResourcesInformation TechnologyPublic Works7.3756.3750Facilities0110.880.881.882.82.855.335.330.000PW - AdministrationEngineering0012.513.27513.02514.02513.82510.8511.
113.3511.6(1.750)BuildingEconomic DevelopmentPlanningCED - AdministrationCED - Economic Development2.6540CED - Development Services11100CED - EngineeringCED - PlanningCED - Building14150Parks
& Rec - AdminParks & Rec - MaintenanceParks & Rec - RecreationParks & Rec - Senior CenterParks & Rec - CenterPlace Total General Fund73.77574.12574.12574.02576.27577.04581.84581.87084.12085.37083.
620(1.750) Total Authorized FTEsLess Unfunded PositionsTotal Funded FTES
#001 - General Fund#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
Appendix A
EMPLOYEE POSITION CLASSIFICATION
MONTHLY SALARY SCHEDULE
Effective January 1, 2026
2026 Range
Position TitleGrade
City ManagerUnclassified
Deputy City Manager2213,286.28 - 20,134.16
City Attorney2111,969.62 - 18,120.88
Finance Director2111,969.62 - 18,120.88
Public Works Director2111,969.62 - 18,120.88
City Services Administrator2111,969.62 - 18,120.88
Community & Economic Development Director2111,969.62 - 18,120.88
Parks and Recreation Director2010,772.52 - 16,309.99
City Engineer2010,772.52 - 16,309.99
Human Resources Director2010,772.52 - 16,309.99
Public Safety Coordinator2010,772.52 - 16,309.99
Senior Deputy City Attorney199,695.10 - 14,679.16
Building Official199,695.10 - 14,679.16
Engineering Manager199,695.10 - 14,679.16
IT Manager199,695.10 - 14,679.16
Planning Manager188,726.72 - 13,210.58
Senior Engineer 188,726.72 - 13,210.58
Public Works Superintendent188,726.72 - 13,210.58
Communications Manager188,726.72 - 13,210.58
Accounting Manager188,726.72 - 13,210.58
Marketing Manager188,726.72 - 13,210.58
Economic Development Manager188,726.72 - 13,210.58
Right-of-Way Agent188,726.72 - 13,210.58
Assistant Building Official177,853.59 - 11,889.04
Senior Administrative Analyst177,853.59 - 11,889.04
Legislative Coordinator177,853.59 - 11,889.04
Accounting and Finance Program Manager177,853.59 - 11,889.04
Deputy City Attorney167,067.51 - 10,699.44
City Clerk167,067.51 - 10,699.44
Engineer 167,067.51 - 10,699.44
Senior Planner167,067.51 - 10,699.44
Development Services Coordinator167,067.51 - 10,699.44
Accountant/Budget Analyst167,067.51 - 10,699.44
Housing and Homeless Services Coordinator167,067.51 - 10,699.44
- 10,699.44
Project Manager167,067.51
CAD Manager167,067.51 - 10,699.44
Code Enforcement Supervisor167,067.51 - 10,699.44
Chief Signal Technician167,067.51 - 10,699.44
Associate Planner156,361.65 - 9,630.17
Assistant Engineer156,361.65 - 9,630.17
IT Specialist156,361.65 - 9,630.17
Engineering Technician II156,361.65 - 9,630.17
Economic Development Project Specialist156,361.65 - 9,630.17
Senior Plans Examiner156,361.65 - 9,630.17
Communications Specialist156,361.65 - 9,630.17
Administrative Analyst156,361.65 - 9,630.17
Maintenance/Construction Foreman156,361.65 - 9,630.17
GIS Analyst156,361.65 - 9,630.17
CPW Liaison156,361.65 - 9,630.17
Signal Technician II156,361.65 - 9,630.17
Facilities Manager145,725.83 - 8,667.82
Mechanic145,725.83 - 8,667.82
Human Resource Analyst 145,725.83 - 8,667.82
CenterPlace Coordinator145,725.83 - 8,667.82
Planner145,725.83 - 8,667.82
Building Inspector II145,725.83 - 8,667.82
Plans Examiner145,725.83 - 8,667.82
Engineering Technician I145,725.83 - 8,667.82
Senior Permit Specialist145,725.83 - 8,667.82
Code Enforcement Officer145,725.83 - 8,667.82
Maintenance/Construction Inspector 145,725.83 - 8,667.82
Business License Specialist145,725.83 - 8,667.82
Park Operations and Maintenance Coordinator145,725.83 - 8,667.82
Accountant I145,725.83 - 8,667.82
Signal Technician I145,725.83 - 8,667.82
Recreation Coordinator135,152.83 - 7,800.74
Deputy City Clerk135,152.83 - 7,800.74
Customer Relations/Facilities Coordinator135,152.83 - 7,800.74
135,152.83 - 7,800.74
Building Inspector I
Executive Assistant135,152.83 - 7,800.74
Planning Technician135,152.83 - 7,800.74
Human Resources Technician135,152.83 - 7,800.74
Maintenance Lead135,152.83 - 7,800.74
Senior Center Specialist124,639.24 - 7,020.48
Permit Facilitator124,639.24 - 7,020.48
Help Desk Technician124,639.24 - 7,020.48
Accounting Technician124,639.24 - 7,020.48
Administrative Assistant124,639.24 - 7,020.48
Recreation Specialist124,639.24 - 7,020.48
Paralegal124,639.24 - 7,020.48
Maintenance Worker II124,639.24 - 7,020.48
Maintenance Worker I114,174.05 - 6,318.75
Permit Specialist 114,174.05 - 6,318.75
Office Assistant II10-113,756.38 - 6,318.75
Custodian103,756.38 - 5,685.54
Office Assistant I93,381.18 - 5,118.28
: Slight rounding differences may exist between the figures reflected on this page and
Note
the actual payroll rates computed by the Payroll System.
158
Glossary of Budget Terms
Accrual Basis Î A basis of accounting in Capital Improvement Î Expenditures
which revenues and expenditures are related to the acquisition, expansion or
recorded at the time they occur as rehabilitation of an element of the
opposed to when cash is actually governmentÓs physical plant; sometimes
received or spent. referred to as infrastructure.
Appropriation Î A legal authorization Capital Outlay Î Fixed assets that have
granted by the City Council to make a general value of $5,000 or more and
expenditures and to incur obligations for have a useful economic lifetime of more
a specific purpose. than one year.
Assessed Valuation Î The valuation set Capital Project Î Major construction,
upon real estate and certain personal acquisition or renovation activities that
property by the County Assessor as a add value to governmentÓs physical
basis for levying property taxes. assets or significantly increase their
useful life, also called capital
Authorized Positions Î Employee
improvements.
positions, which are authorized in the
adopted budget, to be filled during the Capital Projects Fund Î A fund created
year. to account for all resources and
expenditures used for the acquisition of
Bond Î A long-term promise to repay a
fixed assets except those financed by
specified amount (the face amount of the
enterprise funds.
bond) on a particular date (the maturity
date). The most common types of bonds Contingency Î A budgetary reserve set
are general obligation revenue bonds. aside for emergencies or unforeseen
Bonds are primarily used to finance expenditures not otherwise budgeted.
capital projects.
Contractual Services Î Services
Budget Î A plan of financial activity for a rendered to a government by private
specified period of time (fiscal year or firms, individuals, or other governmental
biennium) indicating all planned agencies.
revenues and expenses for the budget
Debt Service Î Payment of interest and
period.
principal on borrowed money according
Budget Message Î The opening section to a predetermined payment schedule.
of the budget that provides the City
Department Î The basic unit of service
Council and the public with a general
responsibility, encompassing a broad
summary of the most important aspects of
mandate of related service
the budget, changes from the current and
responsibilities.
previous years, and the views and
recommendations of the Mayor.
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Division Î Can be a subunit of a GASB Î The Governmental Accounting
department that encompasses a Standards Board, established in 1985, is
substantial portion of the duties assigned the current standard-setting board for
to a department. governmental GAAP.
Encumbrance Î The commitment of General Fund Î The principal operating
appropriated funds to purchase an item or fund of the City used for general
service. To encumber funds means to set governmental operations. Taxes and fees
aside or commit funds for a specified that generally have no restriction on their
future expenditure. use support it.
Expense Î Charges incurred (whether General Obligation (G.O.) Bonds Î This
paid immediately or unpaid) for type of bond is backed by the full faith,
operations, maintenance, interest or credit and taxing power of the government
other charges. issuing it.
Face Value Î The amount of principal Indirect Cost Î A cost necessary for the
that must be paid at maturity for a bond functioning of the organization as a whole,
issue. but which cannot be identified with a
specific product, function or activity.
Fiscal Year Î A twelve-month period
designated as the operating year for Infrastructure Î The physical assets of a
accounting and budgeting purposes in an government (e.g. streets, water, sewer,
organization. public buildings, and parks).
Full-time Equivalent Position (FTE) Î A Interfund Transfers Î The movement of
full-time or part-time position converted monies between funds of the same
to the decimal equivalent of a full-time governmental entity.
position based on 2,080 hours per year.
Levy Î To impose taxes for the support of
For example, a part-time person working
governmental activities.
20 hours per week would be equivalent
to 0.5 of a full-time position.
Long-Term Debt Î Debt with a maturity of
more than one year after the date of
Fund Î A fiscal entity with revenues and
issuance.
expenses that are segregated for the
purpose of carrying out a specific purpose
Mission Statement Î A broad statement
or activity.
of the intended accomplishment or basic
purpose of a program.
GAAP Î Generally Accepted Accounting
Principles. Uniform minimum standards
for financial accounting and recording,
encompassing the conventions, rules and
procedures that define accepted
accounting principles.
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Modified Accrual Accounting Î A basis Taxes Î Compulsory charges levied by a
of accounting in which expenditures are government for the purpose of financing
accrued but revenues are accounted for services performed for the common
when they become measurable and benefit. This term does not include
available. Since this type of accounting specific charges made against particular
basis is a conservative financial persons or property for current or
approach, it is recommended as the permanent benefits such as special
standard for most governmental funds. assessments. Neither does the term
include charges for services rendered
Operating Budget Î The portion of the
only to those who pay, for example,
budget that pertains to daily operations
sewer service charges.
that provide basic governmental services.
Unreserved Fund Balance Î The portion
Ordinance Î A formal legislative
of a fundÓs balance that is not restricted
enactment by the City Council. If it is not in
for a specific purpose and is available for
conflict with any higher form of law, such
general appropriation.
as a statute or constitutional provision, it
has the full force and effect of law within User Charges Î The payment of a fee for
the boundaries of the municipality to which direct receipt of a public service by the
it applies. party who benefits from the service.
Program Î The smallest organization that Vision Statement Î A short statement
delivers a specific set of services. A that conveys the big picture of the
program may be an entire department, or organization. It is general in scope, not
if a department encompasses significantly restricting. It answers the question
diverse responsibilities or large ÐWhy?Ñ
workforces, a single department may be
divided into two or more programs.
Reserve Î An account used to either set
aside budgeted revenues that are not
required for expenditure in the current
budget year or to earmark revenues for a
specific future purpose.
Resolution Î A special or temporary order
of a legislative bodyÏan order of a
legislative body requiring less legal
formality than an ordinance or statute.
Resources Î Total amounts available for
appropriation including estimated
revenues, fund transfers and beginning
balances.
Revenue Î Sources of income financing
the operations of government.
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