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Home My WebLink About2026, 06-09 Budget Workshop Meeting Packet AGENDA SPOKANE VALLEY CITY COUNCIL SPECIAL MEETING Budget Workshop Tuesday, June 9, 2026 8:30 a.m. City of Spokane Valley, Council Chambers 10210 E Sprague Ave, Spokane Valley, Washington _________________________________________________________________________________ NOTE: Members of the public may attend Spokane Valley Council meetings in-person at the address provided above, or via Zoom at the link below. Public comments will only be taken on the two action items. Sign up to Provide Verbal Public Comment at the Meeting via Calling-In Submit Written Public Comment Prior to the Meeting Join the Zoom WEB Meeting ---------------------------------------------------------------------------------------------------------------------------------------- CALL TO ORDER WELCOME: Mayor Laura Padden ROLL CALL PLEDGE OF ALLEGIANCE ACTION ITEMS: 1. Motion Consideration: Model Irrigation Waterline Interlocal Agreement Robert Blegen \[public comment opportunity\] 2. Motion Consideration: 32nd Avenue, Pines to SR27 Preservation Bid Award Robert Blegen \[public comment opportunity\] WORKSHOP OVERVIEW: John Hohman / Chelsie Walls NON-ACTION ITEMS: 3. Economic Forecast, Projections Chelsie Walls (15 min) 4. Council Goals John Hohman (10 min) 5. Staffing Overview John Whitehead (10 min) 6. City Council John Hohman / Council (10 min) 7. City Manager John Hohman (10 min) 8. Deputy City Manager Erik Lamb (10 min) 9. City Attorney Kelly Konkright (10 min) 10. Public Safety (45 min) a) Spokane Valley Police Department Dave Ellis / Morgan Koudelka / Erik Lamb b) Court, Jail & Other Public Safety Contracts Morgan Koudelka / Erik Lamb 11. Communications Gloria Mantz (10 min) 12. Housing and Homeless Services Gloria Mantz (10 min) 13. Facilities Gloria Mantz (10 min) 14. Finance Chelsie Walls (10 min) 15. General Government Chelsie Walls / Chad Knodel (10 min) 16. Information Technology Chad Knodel (10 min) Lunch Break - approximately 12:00 1:00 (Council and Staff will move to the multipurpose room for lunch, and reconvene to the Chambers at 1:00 pm) 17. Human Resources John Whitehead (10 min) 18. Engineering Robert Blegen (10 min) 19. Building Mike Basinger (10 min) 20. Planning Mike Basinger (10 min) 21. Economic Development Mike Basinger (10 min) 22. Parks & Recreation John Bottelli (15 min) 23. Street Operations & Maintenance Fund Robert Blegen (30 min) 24. Stormwater Fund Robert Blegen (10 min) 25. Supplemental Budget Requests Chelsie Walls / John Hohman (25 min) 26. Equipment Replacement Programs Chelsie Walls (10 min) 27. Revenue Options Chelsie Walls (20 min) 28. Fiscal Policies John Hohman 29. Safe and Healthy Task Force Update Erik Lamb (10 min) Adjourn P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\2027 calendar CITY OF SPOKANE VALLEY, WA 1/6/2026202620252024 R BudgetBudgetBudget 2027 BUDGET CALENDA timelinetimelinetimeline WhenWhat February 24Council Workshop -Winter Workshop - Budget topics discussedMarch 4 April 3-Request from departments their detailed expense estimates for 2027.April 22April 2April 4 Apr 27 - May 8-Department Directors review Preliminary Budget requests with City ManagerMay 7 - May 16Apr 29 - May 3Apr 23 - 27 and Finance Director. May 15-Departments submit 2027 complete expenditure worksheets.May 27May 14May 11 May 26-City Manager, Finance Director review budget proposals.May 27May 21May 15 June 5-2027 Budget worksheets to Council.June 6June 6June 7 June 9Council Workshop June 10June 11June 12 -2027 Budget workshop with Council. July 7Council Meeting -Admin Report - Council goals & priorities for use of lodging taxJuly 8July 30July 24 July 21Council Meeting -Motion on Council goals & priorities for use of lodging taxJuly 22August 20August 1 July 31-Departments submit to Finance Department updates for 2027 BudgetJuly 31July 19July 20 document narratives including 2026 accomplishments and 2027 goals. July 31-Review capital project status with Public Works.July 31July 19July 20 August 25Council Meeting -Admin Report: 2027 Budget - Estimated revenues and expendituresAugust 26August 27August 28 September 15Council Meeting -Public Hearing #1 on 2027 revenues including Property Taxes****September 23September 17September 18 -City Council Motion Consideration - set 2027 Budget hearing for October 14September 23September 10September 18 September 22Council Meeting -Admin Report: Proposed ordinance adopting 2027 property taxesOctober 21September 24September 25 -Outside Agency presentations (5 min max each) - if included in Budget------------------------------------September 25 October 6Council Meeting -City Manager presentation of 2027 Preliminary Budget.****October 14October 8October 2 -First reading of the Property Tax Ordinance.November 5October 8October 9 October 13Council Meeting -Public Hearing #2 on 2027 Budget.****October 21October 15October 9 -Admin Report - 2026 Budget AmendmentOctober 21October 15October 9 October 20Council Meeting -Second reading of the Property Tax Ordinance.November 18October 22October 23 October 27Council Meeting -Public Hearing on 2026 Budget Amendment****October 28October 29October 23 -First reading of the 2026 Budget Amendment Ordinance.October 28October 29October 23 -First reading of the 2027 Budget Ordinance.October 28October 29October 23 November 17Council Meeting -Public Hearing #3 on final 2027 Budget.****November 25November 19November 6 -Second reading of the 2026 Budget Amendment Ordinance.December 9November 19November 6 -Second reading of the 2027 Budget Ordinance.December 9November 19November 6 -Admin Report - LTAC recommendations to CouncilNovember 18November 19November 6 -Admin Report - 2027 Fee ResolutionDecember 9November 26December 4 November 27-Deliver property tax ordinance to County.November 26November 21November 22 December 15Council Meeting -City Council Motion Consideration: Award Lodging Tax for 2027December 16January 7December 12 -2027 Fee Resolution adoption if changes are needed.December 23December 17December 18 December -2027 Budget submitted to County.December '25December '24December '23 ****City Clerk will post appropriate notice in newspaper. Page 1 of 10 2026 01 06 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Front Overview\\budget summary 2026 06 09 CITY OF SPOKANE VALLEY, WA 6/9/2026 General Fund #001 2027 Budget 2027 2026 AmendedEstimated$% BudgetBudgetInc (Dec)Inc (Dec) RECURRING ACTIVITY Revenues Property Tax14,309,80014,537,200227,4001.59% Sales Tax33,541,20036,768,9003,227,7009.62% Sales Tax - Public Safety 4,274,9004,668,200393,3009.20% Sales Tax - Criminal Justice2,906,4003,094,400188,0006.47% x516,700543,00026,3005.09% Gambling Tax and Leasehold Excise Ta Franchise Fees/Business Registration1,330,0001,140,000(190,000)-14.29% State Shared Revenues2,644,1002,654,70010,6000.40% Fines and Forfeitures/Public Safety481,400464,400(17,000)-3.53% Community and Public Works4,057,1004,482,600425,50010.49% Recreation Program Revenues716,700840,100123,40017.22% Grant Proceeds519,800519,80000.00% Miscellaneous Department Revenue79,5001,500(78,000)-98.11% Miscellaneous & Investment Interest2,625,0002,150,900(474,100)-18.06% (h/m tax-CP advertising) Transfers in - #105 287,00030,000(257,000)-89.55% Transfers in - #110 (recording fees H&H Services) 36,00036,00000.00% Total Recurring Revenues68,325,60071,931,7003,606,1005.28% Expenditures City Council981,6531,011,60229,9493.05% City Manager849,583898,79149,2085.79% City Attorney1,029,3261,080,51051,1844.97% Communications728,709771,53942,8305.88% Housing & Homeless Services373,326303,463(69,863)-18.71% Public Safety44,678,317???????????#VALUE!#VALUE! Deputy City Manager654,355674,73620,3813.11% Finance1,565,1351,665,467100,3326.41% Human Resources417,105433,23816,1333.87% Information Technology474,9871,375,419900,432189.57% Facilities1,477,3261,487,1529,8260.67% Engineering2,353,2602,448,53695,2764.05% Building2,117,2762,167,14949,8732.36% Economic Development1,314,9611,338,16823,2071.76% Planning1,055,9121,084,55328,6412.71% Parks & Rec - Administration469,066518,47749,41110.53% Parks & Rec - Maintenance2,392,5922,590,085197,4938.25% Parks & Rec - Recreation 360,774412,32151,54714.29%523,290 Parks & Rec - Aquatics680,560770,04089,48013.15%10.54% Parks & Rec - Senior Center29,93336,0776,14420.53% Parks & Rec - CenterPlace735,625856,550120,92516.44% Parks & Rec - The Course294,306302,5968,2902.82% General Government1,579,850903,050(676,800)-42.84% Transfers out - #204 (2016 LTGO debt service)398,750397,750(1,000)-0.25% Transfers out - #309 (park capital projects) 0000.00%(445,300) Transfers out - #311 (pavement preservation)0000.00%-14.04% Transfers out - #501 (IT equip reserve) 92,500125,00032,50035.14% Transfers out - #502 (insurance premium)1,100,0001,300,000200,00018.18% Transfers out - #503 (public safety equipment) 0000.00% Total Recurring Expenditures68,205,187???????????#VALUE!#VALUE! Recurring Revenues Over (Under) Recurring Expenditures120,413#VALUE! Page 2 of 10 001 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Front Overview\\budget summary 2026 06 09 CITY OF SPOKANE VALLEY, WA 6/9/2026 General Fund #001 2027 Budget 20262027 AmendedEstimated$% BudgetBudgetInc (Dec)Inc (Dec) NONRECURRING ACTIVITY Revenues Grant Proceeds (Comp Plan Update)425,000425,00000.00% Total Nonrecurring Revenues425,000425,00000.00% Expenditures IT capital replacements40,00040,00000.00% Communications (supplies for City events)26,5000(26,500)-100.00% Public Safety (police vehicle replacements) 544,000700,000156,00028.68% Public Safety (vehicles for new officers)307,0000(307,000)-100.00% Engineering (Parking Analysis) 100,0000(100,000)-100.00% Facilities (CenterPlace repairs & improvements) 30,0000(30,000)-100.00% Facilities (portable heating/AC units)18,0000(18,000)-100.00% Facilities (PCB boards for City Hall HVAC)10,0000(10,000)-100.00% Planning (Comp Plan Update) 500,0000(500,000)-100.00% Parks & Rec (audio/visual refresh for Great Room)80,0000(80,000)-100.00% IT Software Capital Costs95,0000(95,000)-100.00% CLFR Related Project Expenditures670,4000(670,400)-100.00% (drone) Capital Equipment 35,0000(35,000)-100.00% Transfers out - #501 47,0000(47,000)-100.00% (Public Safety Equip Replc) Transfers out - #503 652,8310(652,831)-100.00% Total Nonrecurring Expenditures3,155,731740,000(2,415,731)-76.55% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(2,730,731)(315,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(2,610,318)#VALUE! Beginning unrestricted fund balance45,235,66142,625,343 Ending unrestricted fund balance42,625,343#VALUE! Ending fund balance as a percent of recurring expenditures =#VALUE! Page 3 of 10 001 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Front Overview\\budget summary 2026 06 09 CITY OF SPOKANE VALLEY, WA 6/9/2026 Street Fund #101 2027 Budget 2027 2026 AmendedEstimated$% BudgetBudgetInc (Dec)Inc (Dec) RECURRING ACTIVITY Revenues Utility Tax960,000980,00020,0002.08% Motor Vehicle Fuel (Gas) Tax2,011,5002,014,8003,3000.16% Multimodal Transportation Revenue137,800137,80000.00% Right-of-Way Maintenance Fee110,000100,000(10,000)-9.09% Solid Waste Road Wear Fee 1,900,0002,000,000100,0005.26% Traffic Infractions500,0001,500,0001,000,000200.00% Investment Interest120,000120,00000.00% Miscellaneous20,00030,00010,00050.00% Transfer in - #1111,800,0001,800,00000.00% Transfer in - #301254,3000(254,300)-100.00% Transfer in - #302254,3000(254,300)-100.00% Total Recurring Revenues8,067,9008,682,600614,7007.62% Expenditures Street Department2,956,0402,992,38936,3491.23% Street Administration82,67287,6334,9616.00% Winter Operations1,734,5831,806,23471,6514.13% Bridge Program126,553126,050(503)-0.40% Traffic Program2,721,9213,027,103305,18211.21% Traffic Safety Camera Program500,0001,500,0001,000,000200.00% Total Recurring Expenditures8,121,7699,539,4091,417,64017.45% Recurring Revenues Over (Under) Recurring Expenditures(53,869)(856,809) NONRECURRING ACTIVITY Revenues Transfers in - #312 1,750,0000(1,750,000)-100.00% Total Nonrecurring Revenues1,750,0000(1,750,000)-100.00% Expenditures Capital Equipment Replacement Programs135,000135,00000.00% Local Street Program1,750,0000(1,750,000)-100.00% Total Nonrecurring Expenditures1,885,000135,000(1,750,000)-92.84% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(135,000)(135,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(188,869)(991,809) Beginning fund balance6,227,7236,038,854 e6,038,8545,047,045 Unrestricted ending fund balanc Ending fund balance as a percent of recurring expenditures =52.91% Page 4 of 10 101 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Front Overview\\budget summary 2026 06 09 CITY OF SPOKANE VALLEY, WA 6/9/2026 Stormwater Fund #402 2027 Budget 2027 2026 AmendedProposed$% BudgetBudgetInc (Dec)Inc (Dec) RECURRING ACTIVITY Revenues Stormwater Management Fees6,170,0006,200,00030,0000.49% Investment Interest173,000200,00027,00015.61% Total Recurring Revenues6,343,0006,400,00057,0000.90% Expenditures Wages / Benefits / Payroll Taxes1,662,7841,782,828120,0447.22% Supplies58,000130,00072,000124.14% Services & Charges2,360,1933,097,844737,65131.25% Intergovernmental Payments91,31093,2351,9252.11% Vehicle Rentals #50124,12524,12500.00% Total Recurring Expenditures4,196,4125,128,032931,62022.20% Recurring Revenues Over (Under) Recurring Expenditures2,146,5881,271,968 NONRECURRING ACTIVITY Revenues Grant Proceeds0000.00% Total Nonrecurring Revenues0000.00% Expenditures Capital - various projects4,500,0004,500,00000.00% Watershed studies100,000100,00000.00% Total Nonrecurring Expenditures4,600,0004,600,00000.00% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures(4,600,000)(4,600,000) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures(2,453,412)(3,328,032) Beginning working capital8,659,1076,205,695 Ending working capital6,205,6952,877,663 Ending working capital as a percent of recurring expenditures =56.12% Page 5 of 10 402 CITY OF SPOKANE VALLEY, WA 2027 Budget General Fund Department Changes from 2026 to 2027 Difference Between 202620272026 and 2027 AmendedProposedIncrease (Decrease) BudgetBudget$% City Council Wages, Payroll Taxes & Benefits407,753426,60718,8544.62% Supplies2,3002,5002008.70% Services & Charges571,600582,49510,8951.91% Total981,6531,011,60229,9493.05% City Manager Wages, Payroll Taxes & Benefits775,633825,21649,5836.39% Supplies5,0004,500(500)(10.00%) Services & Charges68,95069,0751250.18% Total849,583898,79149,2085.79% City Attorney Wages, Payroll Taxes & Benefits865,704914,99449,2905.69% Supplies6,5116,576651.00% Services & Charges157,111158,9401,8291.16% Total1,029,3261,080,51051,1844.97% Communications Wages, Payroll Taxes & Benefits617,709663,33945,6307.39% Supplies26,00017,100(8,900)(34.23%) Services & Charges85,00091,1006,1007.18% Total728,709771,53942,8305.88% Housing & Homeless Services Wages, Payroll Taxes & Benefits237,376249,01311,6374.90% Supplies2,0001,750(250)(12.50%) Services & Charges133,95052,700(81,250)(60.66%) Total373,326303,463(69,863)(18.71%) Public Safety Wages/Payroll Taxes/Benefits0226,436226,4360.00% Supplies0000.00% Other Services and Charges200,000204,7004,7002.35% Intergovernmental Services44,478,317?????????#VALUE!#VALUE! Total44,678,317?????????#VALUE!#VALUE! Deputy City Manager Wages, Payroll Taxes & Benefits638,966660,97122,0053.44% Supplies5,2005,20000.00% Services & Charges10,1898,565(1,624)(15.94%) Total654,355674,73620,3813.11% (Continued to next page) Page 6 of 10 CITY OF SPOKANE VALLEY, WA 2027 Budget General Fund Department Changes from 2026 to 2027 Difference Between 202620272026 and 2027 AmendedProposedIncrease (Decrease) BudgetBudget$% (Continued from previous page) Finance Wages, Payroll Taxes & Benefits1,539,9691,641,667101,6986.60% Supplies5,6664,500(1,166)(20.58%) Services & Charges19,50019,300(200)(1.03%) Total1,565,1351,665,467100,3326.41% Human Resources Wages, Payroll Taxes & Benefits383,375396,40813,0333.40% Supplies2,2004,4002,200100.00% Services & Charges31,53032,4309002.85% Total417,105433,23816,1333.87% Information Technology Wages, Payroll Taxes & Benefits461,337460,469(868)(0.19%) Supplies65060,80060,1509253.85% Services & Charges13,000839,150826,1506355.00% Capital Outlay015,00015,0000.00% Total474,9871,375,419900,432189.57% Facilities Wages, Payroll Taxes & Benefits631,796627,652(4,144)(0.66%) Supplies104,000104,8008000.77% Services & Charges741,530754,70013,1701.78% Total1,477,3261,487,1529,8260.67% Engineering Wages, Payroll Taxes & Benefits1,964,8112,050,79585,9844.38% Supplies42,45044,4502,0004.71% Services & Charges345,999353,2917,2922.11% Total2,353,2602,448,53695,2764.05% Building Wages, Payroll Taxes & Benefits1,761,4161,800,48939,0732.22% Supplies44,95044,95000.00% Services & Charges310,910321,71010,8003.47% Total2,117,2762,167,14949,8732.36% Economic Development Wages, Payroll Taxes & Benefits862,771885,97823,2072.69% Supplies5,4005,40000.00% Services & Charges446,790446,79000.00% Total1,314,9611,338,16823,2071.76% (Continued to next page) Page 7 of 10 CITY OF SPOKANE VALLEY, WA 2027 Budget General Fund Department Changes from 2026 to 2027 Difference Between 202620272026 and 2027 AmendedProposedIncrease (Decrease) BudgetBudget$% (Continued from previous page) Planning Wages, Payroll Taxes & Benefits839,462868,10328,6413.41% Supplies4,3004,30000.00% Services & Charges212,150212,15000.00% Total1,055,9121,084,55328,6412.71% Parks & Rec- Admin Wages, Payroll Taxes & Benefits313,960341,77327,8138.86% Supplies6,8006,80000.00% Services & Charges148,306169,90421,59814.56% Total469,066518,47749,41110.53% Parks & Rec- Maintenance Wages, Payroll Taxes & Benefits131,666160,87729,21122.19% Supplies56,50054,000(2,500)(4.42%) Services & Charges2,204,4262,375,208170,7827.75% Total2,392,5922,590,085197,4938.25% Parks & Rec- Recreation Wages, Payroll Taxes & Benefits261,489299,31037,82114.46% Supplies13,45015,4502,00014.87% Services & Charges85,83597,56111,72613.66% Total360,774412,32151,54714.29% Parks & Rec- Aquatics Wages, Payroll Taxes & Benefits0000.00% Supplies50050000.00% Services & Charges680,060769,54089,48013.16% Total680,560770,04089,48013.15% Parks & Rec- Senior Center Wages, Payroll Taxes & Benefits27,52433,6686,14422.32% Supplies850750(100)(11.76%) Services & Charges1,5591,6591006.41% Total29,93336,0776,14420.53% Parks & Rec- CenterPlace Wages, Payroll Taxes & Benefits561,669668,164106,49518.96% Supplies30,86336,0375,17416.76% Services & Charges143,093152,3499,2566.47% Total735,625856,550120,92516.44% (Continued to next page) Page 8 of 10 CITY OF SPOKANE VALLEY, WA 2027 Budget General Fund Department Changes from 2026 to 2027 Difference Between 202620272026 and 2027 AmendedProposedIncrease (Decrease) BudgetBudget$% (Continued from previous page) Parks & Rec- The Course Wages, Payroll Taxes & Benefits0000.00% Supplies05005000.00% Services & Charges294,306302,0967,7902.65% Total294,306302,5968,2902.82% General Government Wages, Payroll Taxes & Benefits0000.00% Supplies41,6005,600(36,000)(86.54%) Services & Charges1,154,550418,750(735,800)(63.73%) Intergovernmental Services368,700478,700110,00029.83% Capital outlays15,0000(15,000)(100.00%) Total1,579,850903,050(676,800)(42.84%) Transfers out - #204 debt service398,750397,750(1,000)(0.25%) Transfers out - #309 park capital proj0000.00% Transfers out - #311 Pavement Preservation0000.00% 92,500125,00032,50035.14% Transfers out - #501 1,100,0001,300,000200,00018.18% Transfers out - #502 0000.00% Transfers out - #503 Total recurring expenditures67,910,881#VALUE!#VALUE!#VALUE! Summary by Category Wages, Payroll Taxes & Benefits13,284,38614,201,929917,5436.91% Supplies407,190430,36323,1735.69% Services & Charges7,766,0388,132,067366,0294.71% Transfers out - #204398,750397,750(1,000)(0.25%) Transfers out - #3090000.00% v0000.00% Transfers out - #311 - Pavement Preser Transfers out - #50192,500125,00032,50035.14% Transfers out - #5021,100,0001,300,000200,00018.18% Transfers out - #5030000.00% Intergovernmental Svc (public safety)44,478,317?????????#VALUE!#VALUE! Intergovernmental Svc368,700478,700110,00029.83% Capital outlay15,00015,00000.00% 67,910,881?????????#VALUE!#VALUE! Page 9 of 10 Page 10 of 10 (1)(1) +(-) 0.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.0000.000 2025 to 2026 Difference from AmendedProposed 1.331.331.330.0000.25110.000 3.343.343.340.000 4.844.8433330.000 Adopted Full Time Equivalent Employees CITY OF SPOKANE VALLEY, WA 44455555000000000000000000000000 576.57.57.55.54.54.54.54.54.50.00033.53.5000000550000000000000000000000.120.120.120.360.3601110.000631113333332222222222200000333333110.880.881.882.82.855.335.335.330.00000000222000012.513.27513.0251 4.02513.82510.8511.113.3511.611.60.0000182021201515151514140.00006.375665.776.774.774.774.774.774.770.000000005555661000000000040000000000000000000000000000000022222222222000000022221111.61.61.61.61. 61.61.61.60.0001110.40.40.40.40.40.40.40.40.00055555000000000000002.852.852.151.451.450.00000000000(4)(4)(3) 10001500 3.558.17.67.69.811.511.92514.414.914.8(0.100) 4.44.43.93.94.134.136.538.539.839.639.730.100 11.7511.7511.7511.7511.759.759.759.759.759.759.750.0006.375005.7255.7257.7257.4757.4757.4759.510.82510.2512.6512.650.000 87.7589.2593.7595.2596.25103.25112.25118.25118.25119.25120.25 74.12574.12574.02576.27577.04581.84581.87084.12085.37083.62083.6200.000 20172018201920202021202220232024202520262027 Various reallocations of existing staff to reflect actual workload. (1) City Manager / City ClerkCity AttorneyCity ServicesCommunicationsHousing & Homeless ServicesPublic SafetyDeputy City ManagerFinanceHuman ResourcesInformation TechnologyPublic WorksFacilitiesPW - AdministrationEngineeringBuildingEconomic DevelopmentPlanningCED - AdministrationCED - Economic DevelopmentCED - Development ServicesCED - EngineeringCED - PlanningCED - BuildingParks & Rec - AdminParks & Rec - MaintenanceParks & Rec - RecreationParks & Rec - Senior CenterParks & Rec - CenterPlace Total General Fund Total Authorized FTEs87.7589.2593.7595.2596.25103.25112.2511 8.25122.25123.25123.250.000Less Unfunded PositionsTotal Funded FTES #001 - General Fund#101 - Street Fund#106 - Solid Waste Fund#303 - Street Capital Project Fund#402 - Stormwater Fund#402/403 - Stormwater Capital Projects CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 9, 2026 Department Director Approval: Check all that apply: consent old business new business public hearing informationadmin. reportpending legislationexecutive session nd AGENDA ITEM TITLE: Interlocal Agreement with Model Irrigation District No. 18 for the 32 Avenue Preservation, CIP #355. GOVERNING LEGISLATION: SVMC 3.35.10 – Contract Authority PREVIOUS COUNCIL ACTION TAKEN: 4/2/2024-Council authorization for a right-of-way services consultant agreement to acquire the additional right-of-way needed for this project. 6/18/2024-Council passed Resolution 24-011 adopting the 2025-2030 TIP, which included this project. 2/18/2025-Administrative Report on the 2025 Capital Improvement Projects, which included this project. 6/17/2025: Council passed Resolution 25-012 adopting the 2026-2031 TIP, which included this project. 2/10/2026-Administrative Report discussing the 2026 construction projects. 5/26/2026-Admin Report discussing upcoming bid award and waterline ILA. 6/2/2026-Information Report discussing upcoming bid award and waterline ILA. nd BACKGROUND: The project replaces the deteriorating pavement on 32 Avenue from Pines Road to State Route 27. The project includes stormwater improvements, ADA upgrades, ITS and an additive alternate for waterline installation. Model Irrigation District No. 18 (District) needs to install a new 18” water main within the limits of the project and requested that the water main be included as part of the City’s project to minimize the impact on the traveling public. Their work is identified as Alternate 1 (Schedule C) in the bid proposal and construction documents. To pay for the water main, an Interlocal Agreement executed by the District and City is needed. According to the Interlocal Agreement, the District will pay for the costs of the water plus a portion of traffic control, construction management and material testing costs of the project. OPTIONS: 1) Authorize the City Manager to execute the Interlocal Agreement with the District or, 2) take other appropriate action. RECOMMENDED ACTION OR MOTION: Move to authorize the City Manager to finalize and nd execute the Interlocal Agreement between Model Irrigation District No. 18 and the City for 32 Avenue Preservation project. BUDGET/FINANCIAL IMPACTS: As per the Interlocal Agreement, the City will be responsible for the total construction contract costs. The Interlocal Agreement requires the District to reimburse the City for the main construction costs, plus a portion of traffic control, the construction management and material testing costs of the project. The overall impact on the City is negligible as costs incurred on behalf of the water district will be reimbursed by the water district. STAFF CONTACT: Robert Lochmiller, PE-CIP Engineering Manager ATTACHMENTS: Interlocal Agreement with Model Irrigation No. 18 Qbhf!2!pg!7 7 Qbhf!3!pg! Qbhf!4!pg!7 Qbhf!5!pg!7 fs Szbo!Ofbm-!Ejtusjdu!Nbobh )61:*!:37.686: Se 2535!T!Qjfsdf! 17 Tqplbof!Wbmmfz!XB!::3 bhf!6!pg!7 Q Qbhf!7!pg!7 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 9, 2026 Department Director Approval: Check all that apply: consent old business new business public hearing information admin. report pending legislation executive session nd AGENDA ITEM TITLE: Bid award for the 32 Avenue Preservation, CIP #355. GOVERNING LEGISLATION: SVMC 3.35.10 – Contract Authority PREVIOUS COUNCIL ACTION TAKEN: 4/2/2024-Council authorization for a right-of-way services consultant agreement to acquire the additional right-of-way needed for this project. 6/18/2024-Council passed Resolution 24-011 adopting the 2025-2030 TIP, which included this project. 2/18/2025-Administrative Report on the 2025 Capital Improvement Projects, which included this project. 6/17/2025-Council passed Resolution 25-012 adopting the 2026-2031 TIP, which included this project. 2/10/2026-Administrative Report discussing the 2026 construction projects. 5/26/2026-Admin Report discussing upcoming bid award and waterline ILA. 6/2/2026-Information Report discussing upcoming bid award and waterline ILA. nd BACKGROUND: The project replaces the deteriorating pavement on 32 Avenue from Pines Road to State Route 27. The project includes stormwater improvements, ADA upgrades and ITS. Model Irrigation District No. 18 (District) needs to install a new 18” water main within the limits of the project and requested that the water main be included as part of the City’s project to minimize the impact on the traveling public. Their work will be identified as separate bid schedule, as an additive alternate, in the construction bid documents. To pay for the water main, an Interlocal Agreement has been prepared, signed by the District, and will need to be executed between the City and the District. The expenditure and budget for the project are shown below: Project Budget Project Costs 311 Funds $ 674,000.00 Preliminary Engineering $ 190,500.00 402/403 Funds $ 620,500.00 Rights-of-Way $ 35,000.00 Fed Grant (NHS) $ 2,300,000.00 *Construction $ 5,235,000.00 Water District $ 1,866,000.00 Total funds available $ 5,460,500.00 Total est. expenditures $ 5,460,500.00 *Current Construction Budget Allocations Construction Contract, plus ~10% Contingency Roadwork $ 2,810,000.00 Stormwater Improvements $ 590,000.00 Water Improvements $ 1,600,000.00 Construction Management $ 120,000.00 Material Testing $ 85,000.00 Survey $ 20,000.00 Publishing/Printing/Mailing $ 10,000.00 Total Construction $ 5,235,000.00 th The project was advertised on May 20in the Spokesman Review, as well as on the City Website and rd hosted plan room. The city received and opened two bids on June 3. The Engineer’s Estimate for total construction was $4,503,546.00. The lowest, responsive and responsible bidder is Red Diamond Construction, Inc. with a bid of $3,386,257.63 approx. 25% less than the engineer’s estimate. The project’s bid tabulation is attached. OPTIONS: 1) Move to award the contract to the lowest responsive and responsible bidder, or 2) take other appropriate action. nd RECOMMENDED ACTION OR MOTION: Move to award the 32 Avenue Preservation project to Red Diamond Construction, Inc. for the Base Bid and Alternate 1 Bid in the amount of $3,386,257.63 and authorize the City Manager to finalize and execute the construction contract. BUDGET/FINANCIAL IMPACTS: There are sufficient funds to cover the construction costs for the construction contract. STAFF CONTACT: Robert Lochmiller, PE-CIP Engineering Manager nd Avenue Preservation ATTACHMENTS: Bid Tabulation-32 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 3 Economic Forecast\\2026 06 09 RCA Economic Forecast and Projections.docx CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 9, 2026 Department Director Approval: Check all that apply: consent old business new business public hearing information admin. report pending legislation executive session AGENDA ITEM TITLE: Economic Forecast and Projections GOVERNING LEGISLATION: Economic conditions are evaluated as part of the 2027 Budget development process. PREVIOUS COUNCIL ACTION TAKEN: N/A BACKGROUND: City staff monitor economic conditions throughout the year for impacts to the CityÓs operations and budget. During the budget development process, these conditions and forecasted conditions are reviewed extensively to estimate revenue and expenditure streams in the upcoming budget periods. As well as reviewing reports on general economic conditions from state and federal sources, City staff watch property tax collections, sales tax receipts, telephone utility taxes, motor vehicle fuel taxes, lodging taxes, real estate excise taxes (REET), and permitting revenues as primary indicators of the CityÓs economy. Property Taxes Property tax collections in 2025 were $14,026,579 which is a 2.41% increase over 2024. This increase is attributable to new construction in the City as the City has not increased the property tax levy by the 1% allowed increase since 2009. Due to not taking the 1% increase, banked capacity for 2026 is $1,379,441. Growth in property taxes has been fairly flat since the only increases are due to new construction. Page 1 of 36 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 3 Economic Forecast\\2026 06 09 RCA Economic Forecast and Projections.docx The property tax estimate for 2027 assumes that we begin with the 2026 actual levy, do not add the 1% increase, and add estimated new construction. Sales Taxes In 2025, sales tax collections increased by 4.44% as compared to 2024 which is encouraging since we saw an increase of only 0.54% in 2023 and a decrease of 0.87% in 2024. The highest percentage change seen in collections historically was in 2021 by a wide margin when sales tax collections grew by 24.81%. For the months of January through April 2026, sales tax collections have increased by about 6.77% compared to the same period in 2025. As of now, estimated 2026 general sales tax collections are $35 million, which is $2 million more than the 2026 budget (see page 9). If this trend continues later into the year, I expect to come forward with a future budget amendment to increase the 2026 budgeted sales tax revenues. As stated above, the City saw dramatic increases in sales tax collections in 2021 when collections increased by about 25% from 2020 collections. The cause for this increase was the stimulus money provided by the Federal government in response to the COVID-19 pandemic as well as ongoing construction of large facilities in the Northeast Industrial Area. Sales taxes continued to remain strong into 2022 with inflationary prices adding to the increases. See the graphs below depicting historical sales tax collections and percentage changes in collections. The red circles on the graphs highlight the large increases seen in 2021. Beginning in 2023 and continuing into the first four months of 2026, the City is seeing a trend of sales tax revenues flattening. Page 2 of 36 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 3 Economic Forecast\\2026 06 09 RCA Economic Forecast and Projections.docx In the February 2026 Washington State Economic and Revenue Forecast and in the May 2026 Economic & Revenue Update from the State Economic and Revenue Forecast Council (ERFC), they forecast that retail sales taxes are projected to grow (7.2% in 2026 and 4.5% in 2027) after a decrease of 0.2% in 2024 and increase of 2.0% in 2025, and the May update shows month to month changes ranging from 1.8% to 8.1% throughout the last 12 months (see pages 27 and 34). Inflation in Washington (as measured by the Seattle CPI) was up 4.9% year over year in April 2026 as compared to the US average of 3.8%. Inflation rates in 2026 are being driven up due to increases in energy prices with the war in Iran, however, core inflation (excluding energy and food) is still outpacing the national average (see pages 21-22, 30-31). Both CPI and personal income are expected to increase in the future (see page 19, 31). Locally, sales taxes for the City are primarily from auto sales, construction and retail sales at big box stores. Taxable sales from auto sales and construction saw increases in quarter 3 of 2025 as compared to the same quarter in 2024, and general merchandising stores saw a slight decline. It is important to note that construction sales are highly dependent on economic conditions. See the EWU Economics Trend Report from March 31, 2026 (excerpts pages 14-19). In response to the fact patterns being seen and reports from the ERFC, the sales tax estimates included in the 2027 Budget are estimated by taking the 2025 actual collections and adding a 5% estimated increase for 2026 and another 4% increase for 2027. Staff will continue to monitor collections and make updates in estimates as needed for future versions of the budget. Page 3 of 36 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 3 Economic Forecast\\2026 06 09 RCA Economic Forecast and Projections.docx Telephone Utility Taxes In 2025, telephone utility tax collections increased by 0.8% as compared to 2024. For the months of January through April of 2026, telephone tax collections have increased by 20.53% as compared to the same period in 2025. Trends in these collections indicate that this revenue stream has stabilized. (see page 10) For the 2027 Budget, the revenue estimate is $980,000, which is an increase of $20,000 as compared to the 2026 Budget. However, this amount will need to be reevaluated later in the year to verify this is still an appropriate amount, and if the current trends continue, we will increase the estimate. Page 4 of 36 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 3 Economic Forecast\\2026 06 09 RCA Economic Forecast and Projections.docx Motor Vehicle Fuel Taxes Motor vehicle fuel taxes were impacted by the COVID-19 pandemic, and we saw a decrease in collections of these taxes of 13.89% in 2020. By 2022, these taxes had recovered to levels we would expect pre-pandemic, and there was a decrease of about .085% in 2025 as compared to 2024. In the months of January through April of 2026, fuel taxes have increased by 45.03% as compared to the same period in 2025 (see page 11). However, there were errors in reporting of these revenues by the Department of Revenue throughout the first half of 2025, which makes comparisons of year-to-date amounts at this time unhelpful. I would expect the year-to-date comparisons to be more realistic by August or September of 2026. The CityÓs fuel tax revenues are based on the number of gallons of gasoline sold rather than the dollar amount of the sales, which means that a reduction in the number of gallons will reduce the CityÓs collections of fuel taxes. This being the case, higher fuel prices and the number of electric vehicles will likely cause decreases in revenue collections. Revenue estimates currently included in the 2027 Budget are based on per capita rates published by the Municipal Research and Services Center (MRSC) from 2025. These rates were released last summer, and we anticipate updated rates to be released by MRSC later this summer. Lodging Taxes Lodging taxes were heavily impacted by the COVID-19 pandemic, and we saw a decrease in collections of these taxes of 40.41% in 2020. However, these revenues bounced back to pre- pandemic levels in 2021 and reached a historical high in 2024. The 2025 collections were down by 5.34% as compared to 2024. In the months of January through April 2026, lodging taxes increased by 2.76% as compared to the same period in 2025 (see page 12). We do not currently have 2027 Budget estimates for lodging taxes, but we expect the estimate to be around 2026 budget of about $900,000 if the current trend continues. However, if inflationary pressures cause consumers to reduce travel, we may see lower revenues later in the year. Lodging tax estimates will be available later this summer. Page 5 of 36 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 3 Economic Forecast\\2026 06 09 RCA Economic Forecast and Projections.docx Real Estate Excise Taxes The City had record collections of real estate excise taxes (REET) in 2021, which increased by nearly 70% from 2020. This increase was primarily due to several months of unusually large collections later in the year and that are related to development that was ongoing in the Northeast Industrial Area. There was a decrease in 2022, with collections coming in at 10.26% lower the previous year, and again in 2023, with collections coming in at nearly 40% lower than 2022, but 2024 collections came in about 6.2% higher than 2023 collections. The 2025 collections increased by 21.54% as compared to 2024. For the months of January through April 2026, REET decreased by 14.47% as compared to the same period in 2025 (see page 13) which seems to be due to unusually high activity in February 2025. Overall trends indicate that this revenue is stabilizing at around pre-pandemic amounts; however, as can be seen by the significant swings from year to year, this revenue source can be highly volatile. In the February 2026 Washington State Economic and Revenue Forecast report, the ERFC expects that REET receipts will increase in 2026 by 5.6% and will decrease by 0.6% in 2027 (see page 36). Page 6 of 36 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 3 Economic Forecast\\2026 06 09 RCA Economic Forecast and Projections.docx We do not currently have 2026 Budget estimates for REET, but we would expect collections to be similar to pre-pandemic levels of around $3 million to $4 million range rather than the high collections seen in 2021. REET estimates will be available later this summer. Permitting Revenues The City has seen record highs for permitting and development activity in the last several years with 2021 being the highest revenues seen to date for the City. Revenues came in lower in 2022 and lower again in 2023 and 2024, but increased in 2025 primarily than higher than expected amounts in building permits and an increase in Right of Way permit fees that were implanted during 2025. Going into 2026, the City is continuing to see a high number of permits year-to-date. However, the number of permits alone does not completely drive revenue numbers due to some projects not following through after the initial permit application process. Also the valuations of recent permits are exceeding the last couple of years at this time due to a few large projects. In 2020 and 2021, valuations and permitting revenues were inflated by several large developments occurring in the Northeast Industrial Area. Revenues are expected to increase going into 2027 as compared to 2026 due to increases approved through the Fee Resolution process in late 2026. For the 2027 Budget, estimates of permitting revenues were developed by looking at average revenue collections over the past six years and making estimates for increases related to fee increases that were implemented in 2026 through the Fee Resolution. OPTIONS: Discussion only RECOMMENDED ACTION OR MOTION: Discussion only BUDGET/FINANCIAL IMPACTS: This is one of the multitude of components that are part of the budget development process that will conclude with Council's scheduled November 17, 2026 adoption of the 2027 Budget. STAFF CONTACT: John Hohman, City Manager; Chelsie Walls, Finance Director Page 7 of 36 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 3 Economic Forecast\\2026 06 09 RCA Economic Forecast and Projections.docx ATTACHMENTS: Finance Tax Collections History for Sales Taxes, Telephone Utility Taxes, Motor Vehicle Fuel Taxes, Lodging Taxes, and Real Estate Excise Taxes. Excerpts from March 31, 2026 EWU Economic Trends Report May 14, 2026 Economic and Revenue Update from the Economic and Revenue Forecast Council. Excerpts from the February 2026 Washington State Economic and Revenue Forecast from the Economic and Revenue Forecast Council. Page 8 of 36 % 5/27/2026 Difference 8730.04% AprilMarchFebruaryJanuary 2025 to 2026 $ 00000000 2023202420252026 of 36 2022 9 Page April l P:\\Finance\\Finance Activity Reports\\Tax Revenue\\Sales Tax\\2026\\sales tax collections 2026 6.04%7.37%6.90%4.27%24.81%2.69%0.54%(0.87%)4.44%n/a A 6 32.69%34.03%32.27%33.72%40.27%33.48%33.84%31.44%31.85%33.46%30.77%31.38%30.55%29.11%32.22%31.05%31.79%31.72%31.21%n/a 2017201820192020202120222023202420252026 1,564,1191,762,1191,946,1121,651,9372,768,7432,695,7172,645,6562,653,5452,649,4311,751,9361,871,0772,067,9872,291,8422,795,9202,658,9882,838,4682,752,7822,973,5371,935,0282,053,9612,232,3422,368,4952 ,804,9302,848,6182,982,4622,868,9732,995,8731,877,8991,980,9402,121,0512,393,5972,623,9342,777,8892,797,7912,814,7482,946,5861,946,6892,019,1982,223,5762,258,4892,627,9972,908,3222,780,3942,748,5512, 895,4681,898,0672,005,8362,134,9852,431,9202,648,7483,027,3412,885,9822,849,1242,986,3371,768,8171,925,8172,064,5042,317,6852,504,8842,818,2232,703,2272,764,8702,892,0981,856,9891,918,4112,019,8952,1 78,8152,576,4152,568,7832,549,7052,560,7932,821,697 1,992,2732,078,4122,240,9082,253,8522,615,3262,834,6862,938,6992,881,7873,027,7523,247,392219,6407.25%1,369,7401,536,2521,648,6571,776,8982,185,8762,161,4982,360,3562,205,3232,419,0612,419,9341,389,6 441,564,2821,549,2751,687,3552,317,6712,256,3142,299,0852,376,8272,290,3232,537,345247,02210.79%1,737,9331,926,5511,955,4701,627,5963,029,0902,790,6672,741,0952,762,2042,772,9843,017,371244,3878.81% April - 20172018201920202021 collected collected 0 budgetactual total 8,000,0006,000,0004,000,0002,000,000 12,000,00010,000,000 CITY OF SPOKANE VALLEY, WSales Tax Collections For the years 2017 through 202 JanuaryFebruaryMarchApril Collected to date6,489,5907,105,4977,394,3107,345,70110,147,96310,043,16510,339,23510,226,1411 0,510,12011,222,042711,9226.77%MayJuneJulyAugustSeptemberOctoberNovemberDecember Total Collections21,089,13422,642,85624,204,76225,238,48131,499,53432,347,04632,522,92032,239,52733,671,14711,222,042 Budget Estimate19,852,10020,881,90022,917,00021,784,00025,200,00030,000,00030,555,00032,526,60033,000,00033,541,200Actual over (under) budg1,237,0341,760,9561,287,7623,454,4816,299,5342,347,0461,96 7,920(287,073)671,147(22,319,158)Total actual collections as a % of total budget106.23%108.43%105.62%115.86%125.00%107.82%106.44%99.12%102.03%n/a% change in annual total collected% of through April% of through April Chart Reflecting History of Collections through the Month of Apri 6/2/2026 Difference AprilMarchFebruaryJanuary 2025 to 2026 00000 36 of 10 April Page l P:\\Finance\\Finance Activity Reports\\Tax Revenue\\Telephone Tax\\2026\\telephone utility tax collections 2026 April - A 2017201820192020202120222023202420252026$% 6 150,644148,158127,303112,35185,25182,14675,91259,72482,964155,977141,290128,01891,86687,39190,11486,66396,56482,726153,075142,925127,21490,27286,94185,68378,64555,85350,978151,208139,209125,02788,2 1282,79781,06580,059115,141115,052161,115140,102126,22692,24284,63583,83581,26180,44281,939 1,892,9051,758,3701,564,1521,318,6301,033,9151,003,639960,871969,131976,433390,0082,000,0001,900,0001,600,0001,521,0001,000,000932,000857,000900,000900,000960,000 2017201820192020202120222023202420252026 collected 0 collected t 700,000600,000500,000400,000300,000200,000100,000 budgeactual total ugustctual over (under) budg(107,095)(141,630)(35,848)(202,370)33,91571,639103,87169,13176,433(569,992) CITY OF SPOKANE VALLEY, WTelephone Utility Tax Collections For the years 2017 through 202 ASeptemberOctoberNovemberDecember Total Collections Budget EstimateA through April32.29%31.54%33.40%32.01% 33.93%34.85%37.18%35.06%35.95%40.63%% of through April34.12%34.08%34.16%36.92%32.81%32.36%33.16%32.56%33.14%n/a Chart Reflecting History of Collections through the Month of Apri January162,734130,196136,615123,292(333)81,43979,23979,35678,442109,59231,15039.71%February163,300164,060132,538121,596155,91180,73080,39968,39782,348109,43227,08432.89%March162,536158,416138,727121, 938100,56681,03827,40773,91656,54977,24820,69936.60%April157,285146,519126,455120,01683,10981,613131,60293,839106,23293,736(12,496)(11.76%) Collected to date645,855599,191534,335486,842339,253324,82 0318,647315,508323,571390,00866,43720.53%May161,506149,434135,704118,01894,86485,28579,12884,86182,5960June156,023150,780129,602117,90585,94963,09481,16381,40277,3530July157,502147,281130,723120,9228 6,834107,59779,39379,63679,2540Total actual collections as a % of total budget94.65%92.55%97.76%86.69%103.39%107.69%112.12%107.68%108.49%n/a% change in annual total collected(8.52%)(7.11%)(11.05%)( 15.70%)(21.59%)(2.93%)(4.26%)0.86%0.75%n/a% of % 5/27/2026 Difference 2025 to 2026 AprilMarchFebruaryJanuary $ 00000000 2026 2025 2024 2023 36 2022 of 11 April Page 2021 2020 2019 P:\\Finance\\Finance Activity Reports\\Tax Revenue\\MVFT\\2026\\motor vehicle fuel tax collections 2026 April 1.31%1.54%(2.19%)(13.89%)9.44%2.60%0.91%(3.47%)(0.85%)n/a 30.34%31.39%29.69%32.65%30.59%32.25%29.07%29.76%20.78%29.52%30.46%31.22%29.87%32.09%28.97%31.33%30.45%30.54%21.63%n/a A 2018 174,211193,986185,669130,168175,706181,782181,926181,177327,121195,780205,438195,107136,633185,516192,966198,265180,778166,369184,342180,874180,605195,550178,022173,143172,055160,797183,843163,780158 ,062162,187160,272161,171142,054152,743159,280129,052194,814199,282196,240175,980187,269155,426183,442174,790156,270154,298148,960155,728119,282149,169147,059141,391149,212194,706 150,654162,359148,530152,686143,576162,156138,984143,223138,666144,6635,9974.32%164,807175,936181,823170,461150,882156,245168,137158,021101,217152,54551,32850.71%138,205139,826131,009146,280117,78413 5,183133,038133,07082,074150,72468,65083.64%168,000168,796144,08090,589141,080160,396161,889148,62887,414145,77958,36566.77%621,666646,917605,442560,016553,322613,980602,048582,942409,371593,711184,3 4045.03%174,838144,308175,985128,359156,670162,670165,476149,39199,854177,019194,267169,733138,932163,103190,587180,072170,469226,120 2017201820192020202120222023202420252026 2,040,7482,072,0942,026,6961,745,1921,909,9481,959,6671,977,4181,908,8361,892,706593,7112,048,9002,061,1002,039,5001,715,0001,808,7001,904,0002,071,3001,958,9001,969,7002,011,500 collected 2017 collected 0 budgetactual total 700,000600,000500,000400,000300,000200,000100,000 CITY OF SPOKANE VALLEY, WMotor Fuel (Gas) Tax Collections -For the years 2017 through 2026 JanuaryFebruaryMarchApril Collected to dateMayJuneJulyAugustSeptemberOctoberNovemberDecember Total Collections Budget EstimateActual over (under) budg(8,152)10,994(12,804)30,192101,24855,667(93,882)(50,064)(76,994)(1,417,789)Total actual collections as a % of total budget99.60%100.53%99. 37%101.76%105.60%102.92%95.47%97.44%96.09%n/a% change in annual total collected% of through April% of through April Chart Reflecting History of Collections through the Month of April 5/27/2026 AprilMarchFebruaryJanuary Difference 2025 to 2026 36 of 12 Page April P:\\Finance\\Finance Activity Reports\\Tax Revenue\\Lodging Tax\\2026\\105 hotel motel tax 2026 April 2017201820192020202120222023202420252026$% 2017201820192020202120222023202420252026 collected collected 0 budgetactual total 50,000 250,000200,000150,000100,000 ctual over (under) budg35,98066,976143,85197,243(5,563)301,6865,6785,895(42,483)(677,023) CITY OF SPOKANE VALLEY, WAHotel/Motel Tax Receipts through -Actual for the years 2017 through 2026 January27,21028,75231,86536,20326,00648,75936,96540,06242,73140,208(2,523)(5.90%)February26,79528,87 832,82131,03531,04138,36945,97240,81438,01433,691(4,323)(11.37%)March31,60131,90640,07637,39530,53644,48348,87052,04648,13438,253(9,881)(20.53%)April52,24257,66459,11724,95944,47687,56185,97890,63788 ,114110,82522,71125.77% Total Collections137,848147,200163,879129,592132,059219,172217,785223,559216,993222,9775,9842.76%May50,11251,77753,59616,90649,00274,61373,19469,16673,0660June60,63762,04873, 72128,91066,26286,75888,783108,00582,5310July69,33771,86584,62841,83694,49597,413100,30394,96591,9290August76,97279,36891,63749,772101,171113,078107,070102,187103,0840September80,17379,66197,53159,11 6104,494106,013109,540107,51394,6280October56,63161,82677,93250,84492,92478,04884,64385,40974,2490November47,09052,86859,25239,69462,32277,87177,18865,87166,7920December37,18040,36341,67526,57341,708 48,72047,17249,22054,2450 Total Collections615,980646,976743,851443,243744,437901,686905,678905,895857,517222,977 Budget Estimate580,000580,000600,000346,000750,000600,000900,000900,000900,000900,0 00ATotal actual collections as a % of total budget106.20%111.55%123.98%128.10%99.26%150.28%100.63%100.66%95.28%n/a% change in annual total collected3.29%5.03%14.97%(40.41%)67.95%21.12%0.44%0.02%(5. 34%)n/a% of through April23.77%25.38%27.31%37.45%17.61%36.53%24.20%24.84%24.11%24.78%% of through April22.38%22.75%22.03%29.24%17.74%24.31%24.05%24.68%25.30%n/a Chart Reflecting History of Collections through the Month of April ) 14.47% ( 6/2/2026 AprilMarchFebruaryJanuary ) Difference 2025 to 2026 190,959 ( ) 5 00000000 1,129,091,870,905 ( 4 332,412 1,320,05 56 6.20%21.54%n/a ) 39.85% 925,912950,09356,451564,70 ( ) 28 10.26% ( 1,583,981,580,03 36 of 77 13 April Page 2,218,22 6 9.73%69.99% 857,1411,529,74 1,658,02 ) 99 12.28% 861,45 ( P:\\Finance\\Finance Activity Reports\\Tax Revenue\\REET\\2026\\301 and 302 REET for 2026 3 915,73800,432533,54 April 3 9 36.50%30.52%30.77%42.86%38.24%39.60%30.86%31.67%33.00%37.64%24.27%24.10%25.84%23.43%24.60%28.39%27.59%26.65%30.47%n/a 729,95150.38%126.68%119.06%182.90%155.46%139.50%111.88%118.82%108.31%n/a 202,734646,397263,171258,784380,346521,957371,459340,728338,988248,768277,424465,044329,801426,592564,764397,559325,565439,500449,654302,941327,636234,040408,246397,408422,444414,944583,436472,420261 ,626300,312365,838666,6451,059,352248,668317,508505,594187,348259,492335,824381,224471,991218,701288,331398,254253,142207,895584,792225,216381,163440,971386,071253,482362,992243,852229,800263,115319, 161370,4491,208,216389,073177,278210,564329,242278,995288,912235,726479,586685,473458,730271,318244,056318,604 2017201820192020202120222023202420252026$% 2,000,0003,000,0002,800,0002,000,0004,000,0004,000,0003,000,0003,000,0004,000,0003,000,0001,007,57 2017201820192020202120222023202420252026 t e g t e g bud ) collected 0 e under collected ( 800,000600,000400,000200,000 1,800,0001,600,0001,400,0001,200,0001,000,000 h Aprilh April gg budgetactual total ctual over CITY OF SPOKANE VALLEY, WA1st and 2nd 1/4% REET Collections throughActual for the years 2017 through 2026 January153,661239,437120,809212,512277,311420,393169,780168,126307,502366,79659,29419.28%Febr uary124,514146,892199,209242,927283,644239,226198,135183,920414,880176,768(238,112)(57.39%)March282,724310,562193,913203,774497,974543,267278,083262,590257,868330,91073,04228.33%April169,060218,84234 7,528197,928470,818381,096279,914335,459339,804254,621(85,183)(25.07%) Collected to datMayJuneJulyAugustSeptemberOctoberNovemberDecember Total distributed by Spokane County3,007,5733,800,4323,333,5 493,658,0266,218,2275,580,0383,356,4513,564,7064,332,4121,129,095 Budget estimateATotal actual collections as a % of total bud% change in annual total collected27.77%26.36%% of throu% of throu Chart Reflecting History of Collections through the Month of April economy subject to retail sales tax in Q3 largest sectors or industries outperformed overall 5 CoSV continues to outpace CoSV Sales/capita in nPage Economic & Revenue Update May 14, 2026 Economic and Revenue Forecast Council Summary U.S. employment increased by 115,000jobs in April; the unemployment rate was unchanged at 4.3%. The advance estimate of U.S. real GDPindicated the economy expanded by 2.0% (SAAR) in the first quarter of2026, up from 0.5% growth in the fourth quarter. In April, U.S. consumer prices increasedcompared with March and were up 3.8% over the year. Washington job growth has been weaker than expected and revisions have lowered the level of employment. Washington housing construction has increased recently. Seattle-area inflation has surged. Major General Fund-State (GF-S) revenue collections for the April 11 - May 10, 2026 collection period were $85.2 million (3.2%) higher than forecasted. Cumulatively, they are $31.8 million (0.5%) lower than forecasted. Revenue Act collections were $38.9 million (1.7%) higher than forecasted. Cumulatively, they are $78.1 million (1.3%) lower than forecasted. All other tracked revenues were $46.3 million (10.9%) higher than forecasted. United States Employment increased in April, but prior months combined 16,000 jobs. Sectors with the largest were revised down. Unemployment was job gains in April included health care (+37,300), unchanged, but layoff announcements and initial transportation and warehousing (+30,300), and claims increased. The advance estimate of first retail trade (+21,800). Sectors with declining quarter real GDP indicated the economy employment in April included federal government expanded at a faster rate than the prior quarter. (-9,000), information (-13,000) and financial Inflation increased, residential construction activities (-11,000). activity was mixed and residential sales activity increased. Consumer confidence measures were Initial claims for unemployment insurance mixed reflecting less optimistic views of business increased by 12,000 to 211,000 (SA) in the week conditions but modestly more optimistic views of ending May 9th. The four-week moving average labor markets and income prospects. of initial claims was 203,750, up 750 from the prior week. Layoff announcements in April, as National employment in April increased by tracked by outplacement firm Challenger, Gray, 115,000 net jobs but employment levels for and Christmas, totaled 83,387, a 38% increase February and March were revised down due to compared to the 60,620 job cuts announced in additional data and updated seasonal factors by a Economic and Revenue Forecast Council Page 1 Page 20 of 36 March. Layoff announcements in April were 21% capital goods (i.e., durables excluding aircraft lower than those announced in April 2025. and military), which is a proxy for business investment, increased by 3.3% (SA) in March Average hourly earnings for all private sector following a 1.6% increase in February according employees increased by $0.06 in April. Over the to U.S. Census Bureau data. New orders for core past 12 months, average hourly earnings have capital goods were 6.7% above their March 2025 increased by 3.6%. The average workweek in level. April was 34.3 hours, up 0.1 hours from the prior month. The unemployment rate in April was Light motor vehicle (autos and light trucks) sales unchanged from March at 4.3%. in April decreased to 15.9 million units (SAAR) from 16.2 million units in March, a 1.5% The advance estimate of real U.S. gross domestic decrease. April sales were 7.1% below their April product for the first quarter of 2026 indicated an 2025 level. increase of 2.0% (SAAR). The increase was primarily due to increases in investment, exports, Residential construction activity was mixed in consumer spending and government spending March compared with February, and new and partially offset by an increase in imports (which existing home sales increased. March housing are a subtraction in the calculation of GDP). In starts increased by 10.8% (SA) compared to the fourth quarter of 2025, real U.S. GDP February and were 10.8% above their March increased by 0.5%. 2025 level. Housing units authorized by building permits in March were 11.4% (SA) below their Consumer prices increaseConsumer prices increaseConsumer prices increased 0.6% (SA) in April d 0.6% (SA) in April d 0.6% (SA) in April February level and 8.0% below their year-ago following a 0.9% increase in March. Compared to following a 0.9% increase in March. Compared to following a 0.9% increase in March. Compared to level. New home sales in March increased by April 2025, prices are up 3.8% (see figure). Core April 2025, prices are up 3.8% (see figure). Core April 2025, prices are up 3.8% (see figure). Core 7.4% (SA) compared to February and were 3.3% prices, which exclude food and energy, rose by prices, which exclude food and energy, rose by prices, which exclude food and energy, rose by above their year-ago level. Existing home sales 2.8% compared to April 2025. 2.8% compared to April 2025. in April increased by 0.2% (SA) compared to March and were unchanged compared to April 2025. The seasonally adjusted Case-Shiller Inflation increased in April national home price index for February was 0.1% 10 above its January level and 0.7% above its year- 9 ago level. 8 7 Two key measures of consumer confidence were 6 mixed in April. The University of Michigan (UM) 5 consumer sentiment survey decreased by 3.5 4 points to 49.8 after decreasing by 3.3 points in 3 March. The Conference Board index of consumer 2 confidence increased by 0.6 points in April to 1 92.8. Survey results indicated less optimism 0 about business conditions but modestly more 20172019202120232025 optimistic views of employment and income prospects. The Institute for Supply ManagementÓs For the week ending May 8th, U.S. benchmark Manufacturing Purchasing ManagerÓs Index West Texas Intermediate was $102 per barrel, (PMI®) for April was 52.7, unchanged from its down $3 from a month earlier. European March level (50 or above indicates expansion). benchmark Brent was $106 per barrel, down $19 This marked the fourth month in a row of from a month earlier. Gasoline prices increased expansion. The services PMI® for April was $0.38 between April 13th and May 11th, 53.6, down 0.4 points from the March level. The increasing to $4.50 per gallon (regular, all index indicated expansion for the 22nd month in formulations). a row. The American Trucking AssociationÓs truck Industrial production decreased by 0.5% in tonnage index increased 0.3% (SA) in March March following a 0.7% increase in February. following an increase in February. The index is Industrial production was up 0.7% compared 3.0% above its March 2025 level. with its March 2025 level. New orders for core Economic and Revenue Forecast Council Page 2 Page 21 of 36 whole, consisting of 16,700 single-family units and 16,600 multi-family units. The S&P CoreLogic Case-Shiller Seattle home Washington price index fell 1.2% in February, the largest Washington job growth has been weaker than decline in over three years. Home prices in expected since the February forecast, and Seattle are down 2.0% since last year. In historical revisions have significantly lowered the comparison, the composite-20 index had no level of employment. Total seasonally adjusted growth in February. The composite-20 index nonfarm payroll employment fell 6,500 in remains up 0.9% year-over-year in February. February, March, and April compared to a 2,500 job gain expected in the forecast. The Seattle-area consumer price inflation surged this Seattle-area consumer price inflation surged this construction sector declined by 1,100 jobs, led by past month. From April 2024 to April 2025, the past month. From April 2024 to April 2025, the past month. From April 2024 to April 2025, the large declines in residential home building Seattle CPI rose 4.9% compared to the 3.8% Seattle CPI rose 4.9% compared to the 3.8% Seattle CPI rose 4.9% compared to the 3.8% employment. Manufacturing employment increase in the U.S. City average index (see increase in the U.S. City average index (see increased by 3,600 in the three-month period figure). Energy prices are up sharply, increasing fueled primarily from gains in aerospace 23.7% over the year. The war in Iran and the employment. Computer systems design had the closure of the Strait of Hormuz, a key oil shipping largest increase in the private service sector, route, have caused oil prices to spike. Shelter gaining 2,700 jobs in February, March, and April. costs in both Washington and the U.S. have The largest decline was in accommodation and moderated, increasing 2.4% and 3.3% food services with a loss of 4,500 jobs. respectively in April. Core inflation (excluding Government employment declined by 1,400, due food and energy) is elevated and has been to a 2,500 job loss in local government trending up in recent months. Core inflation was trending up in recent months. Core inflation was trending up in recent months. Core inflation was education. Large downward revisions to historical up 3.8% in April for Seaup 3.8% in April for Seaup 3.8% in April for Seattle and up 2.8% for the ttle and up 2.8% for the data, combined with weaker than expected job U.S. City average. U.S. City average. growth, have resulted in the level of employment Inflation is increasing being 23,500 lower than expected in the February forecast. 12 10 WashingtonÓs unemployment rate has been 8 trending up, but remained steady in March. The unemployment rate was unchanged at 5.1% in 6 March, but is up from 4.5% a year ago. The 4 labor force participation rate continues to trend down. In March, the labor force participation 2 rate declined to 62.5% in April from 62.6% the 0 month before and is down from the recent peak 202120222023202420252026 of 64.2% in May 2023. Seattle CPIU.S. City Average Washington initial claims for unemployment Washington exports have grown rapidly in recent insurance increased in the most recent week. The quarters. Exports were up 17.2% year over year seasonally adjusted number of initial claims th in the first quarter of 2026 after increasing increased to 5,878 in the week ending May 9 15.5% in the fourth quarter of last year. from 5,519 in the prior week. The four-week Transportation equipment exports were once moving average declined from 6,259 to 6,014 again strong, increasing 25.1% since last year. and is down from 6,150 at this time last year. Petroleum and coal products were up 83.5% while agricultural exports increased 14.6% over Washington housing construction has increased the year. in the past two quarters. A total of 37,700 units (SAAR) were permitted in first quarter of 2026, Washington car and truck sales increased in April up from 36,200 units (SAAR) in the fourth after consistently trending down for the past quarter of 2025 and 34,300 (SAAR) in the third year. The seasonally adjusted number of new quarter. Permits in the first quarter consisted of vehicle registrations increased 12.9% in April to 17,000 (SAAR) single-family units and 20,700 268,100 (SAAR). Passenger car registrations (SAAR) multi-family units. The February forecast increased 15.3% while light truck registrations expected 33,300 units for the first quarter as a Economic and Revenue Forecast Council Page 3 Page 22 of 36 declined 3.4%. The number of total registrations Revenue Act collections* (year-over-year percent change) remains down 14.3% over the year in April. 45 35 Revenue 25 15 Overview 5 Major General Fund-State (GF-S) revenue collections for the April 11 - May 10, 2026 -5 collection period were $85.2 million (3.2%) -15 higher than forecasted in February. -25 Cumulatively, they are $31.8 million (0.5%) 2008201120142017202020232026 lower than forecasted. Revenue Act collections YOY % ChangeAverage Growth (12-mo. ma) were $38.9 million (1.7%) higher than *Current definition, adjusted for large payments/refunds and deferred 2020 payments forecasted. Cumulatively, they are $78.1 million (1.3%) lower than forecasted. All other tracked Seasonally adjusted Revenue Act receipts revenues were $46.3 million (10.9%) higher than forecasted. 2.1 1.9 Revenue Act 1.7 Revenue Act taxes consist of the sales, use, 1.5 business and occupation (B&O), utility, and 1.3 tobacco products taxes along with associated 1.1 penalty and interest payments. The revenue 0.9 collections reported here are for the April 11 - 0.7 May 10, 2026, collection period. These 2008201020122014201620182020202220242026 collections correspond primarily to the March Revenue Act Revenue3-Month Moving Average 2026 economic activity of monthly filers, first March 2008 through March 2026 activity quarter 2026 activity of quarterly filers and 2025 Current definition, adjusted for large payments/refunds and deferred 2020 payments activity of annual filers. As shown in the ÐKey Revenue VariablesÑ table, Revenue Act collections for the current period unadjusted Revenue Act receipts increased were $38.9 million (1.7%) higher than forecasted 14.5% year over year. Retail sales tax in February. Cumulatively, they are $78.1 million collections increased 6.2% year over year after (1.3%) lower than forecasted. Adjusted for large increasing 8.1% last month. B&O tax collections one-time payments and refunds, Revenue Act increased 19.9% year over year after increasing collections increased 13.4% year over year after 6.6% last month. increasing 6.5% annually last month (see figure). The 12-month moving average of adjusted year- The table below summarizes the YOY changes for The table below summarizes the YOY changes for The table below summarizes the YOY changes for over-year growth increased to 6.6% from last total tax payments from electronic filers who filed total tax payments from electronic filers who filed total tax payments from electronic filers who filed monthÓs average of 5.7%. Seasonally adjusted returns both for March 2025 activity, and in the returns both for March 2025 activity, and in the returns both for March 2025 activity, and in the collections increased from last monthÓs level (see March 2026 period. March 2026 period. figure). Current Last Two Months Period Month Ago Total, All Industries 10.7% 9.7% 7.7% Retail Trade 3.9% 8.6% 6.3% Motor Vehicles & Parts -6.6%7.2% 2.8% Construction5.4% 1.0%-4.8% Accommodation and 0.0% 5.0% 3.4% Food Services Manufacturing16.9% 18.1% 10.9% Manufacturing excluding petroleum refining and 5.4% 7.7% 3.5% transportation equipment Economic and Revenue Forecast Council Page 4 Page 23 of 36 Additionally, eight out of eleven retail trade forecasted. Cumulatively, they are now $30.6 sectors had positive YOY payment growth . The million higher than forecasted. sectors showing the strongest growth were: (1) Electronics & Appliances 12.5%; (2) All other DOR revenues were $42.5 million (253.9%) higher than forecasted. Cumulatively, Miscellaneous Retailers 12.3%; and (3) Sporting Goods, Toys, Books, & Music 11.1%. The March they are $25.8 million (22.1%) higher than forecast of adjusted YOY growth in Revenue Act forecasted. receipts for the current period was 8.2%. Since the February forecast, there have been DOR Non-Revenue Act $40.2 million in net large refunds (large refunds minus large one-time payments) that were not March DOR non-Revenue Act collections were included in the forecast. Without these factors, $46.4 million (11.1%) higher than forecasted. cumulative collections would be $8.5 million Cumulatively, they are $46.0 million (5.3%) (0.1%) higher than forecasted. higher than forecasted. Other Revenue Real estate tax (REET) collections were $18.4 million (16.2%) lower than forecasted. The GF-S share of fines, fees, surcharges, and forfeitures from the Washington court system Cumulatively, they are $7.4 million (2.6%) lower than forecasted. Seasonally adjusted estimated was $0.1 million (2.9%) lower than forecasted. taxable activity decreased from last monthÓs level Cumulatively, they are $0.3 million (2.5%) higher than forecasted. (see figure). Transactions of $10 million or more decreased from a revised $1,011 million in March to $828 million (preliminary) in April. Both residential and commercial taxable REET activity decreasedin April 16 14 12 10 8 6 4 Activity, $billions SA 2 0 2008201120142017202020232026 Taxable ActivityWithout Sales >$10M Source: ERFC, data through April 2026 estimated activity Property tax collections were $7.2 million (3.1%) higher than forecasted. Cumulatively, they are $2.0 million (0.6%) lower than forecasted. Liquor tax collections were $2.6 million (10.2%) lower than forecasted. Cumulatively, they are $2.3 million (3.2%) lower than forecasted. Cigarette tax receipts were $1.0 million (6.8%) higher than forecasted. Cumulatively, they are $1.4 million (3.1%) higher than forecasted after a downward revision to last monthsÓ collections associated with February 2026 activity. Net transfers of unclaimed property into the GF- S were $16.7 million higher than Economic and Revenue Forecast Council Page 5 Page 24 of 36 2.22.42.92.63.42.82.62.6 2.82.14.04.3 -0.71.1-3.7-0.8 1.460.12 48.348.952.451.715.916.24.214.295.184.21 20242025 158.3158.4116.5116.7 100.1101.21,3671,356313.7321.9319.0328.0123.7126.9 -903.5-911.7 1,816.81,775.4 --- - 36 of 25 2026 Page -0.5--2.0- 1.81.31.51.20.72.2-9.32.9-9.010.82.72.72.42.43.33.82.62.62.52.52.62.82.82.92.92.83.5 4.54.44.34.44.34.3 -4.6-4.9-5.7-2.9-9.6-7.1 0.04-0.020.16-0.160.190.12 15.716.014.615.516.215.9 Nov.Dec.Jan.Feb.Mar.Apr. 457.6602.4697.01,004.51,168.6953.6 -56.0-72.9-54.7-57.8-60.3- -838.8-911.7-54.7-112.5-172.8 1,3241,3731,3981,3561,502-324.1324.1325.3326.8330.2333.0330.4330.5332.0333.2334.4335.8128.2128.6129.0129.5130.3-173.3144.894.6307.5164.1-215.0 2025 rowth)48.047.952.652.452.752.7 g rowth)52.453.853.856.154.053.6 g s Index (50+ = g et Deficit ($ bil.)* g Starts (SAAR, 000) g ht Motor Vehicle Sales (SAAR, mil.) g Key U.S. Economic Variable Real GDP (SAAR)Industrial Production (SA, 2017 = 100)101.1101.6101.6102.3101.8-ISM ManufacturinISM Non-Manuf. Index (50+ = HousinLiCPI (1982-84 = 100)Core CPI (1982-84 = 100)IPD for Consumption (2017=100)Nonfarm Payroll Empl., e-o-p (SA, mil.)158.4158.4158.6158.4158.6158.7Unemployment Rate (SA, percent)Yield on 10-Year Treasury Note (percent)4.094.144.214.134.254.32Yield on 3-Month Treasury Bill (percent)3.943.683.673.693.723.70Broad Real USD Index** (Jan. 2006=100)115.5114.5113.7112.5114.7113.7Federal BudUS Trade Balance ($ bil.) YOY % Change YOY % Change YOY % Change YOY % Change YOY % Change YOY % Change Monthly Change FYTD sum YTD Sum*Federal Fiscal Year runs from October 1st to September 30th.**Weighted average of U.S. dollar foreign exchange values against currencies of major U.S. trading partners, Federal Reserve. 36 of 26 Page 36 of 27 Page Revenue Forecast Variance Thousands of Dollars Difference Period/SourceEstimate*ActualAmountPercent A pril 11 - May 10, 2026 May 10, 2026 Collections Compared to the February 2026 Forecast Department of Revenue-Total$2,679,635$2,765,023$85,3893.2% Revenue Act** (1)2,259,4102,298,34938,9401.7% Non-Revenue Act (2)420,225466,67446,44911.1% Liquor Sales/Liter25,07622,524(2,552)-10.2% Cigarette15,05316,0771,0246.8% Property(State School Levy)230,062237,3027,2413.1% Real Estate Excise113,62795,197(18,430)-16.2% Unclaimed Property19,67736,35916,681NA Other16,73059,21542,485253.9% GF-S Share of Court Fees, Fines & Forfeitures (2)5,0384,890(148)-2.9% Total General Fund-State***$2,684,672$2,769,913$85,2413.2% Cumulative Variance Since the February 2026 Forecast (February 11, 2026 - May 10, 2026) Department of Revenue-Total$6,982,527$6,950,436($32,091)-0.5% Revenue Act** (3)6,122,4796,044,390(78,089)-1.3% Non-Revenue Act (4)860,048906,04645,9995.3% Liquor Sales/Liter71,36669,079(2,287)-3.2% Cigarette43,80845,1671,3593.1% Property (State School Levy)323,810321,771(2,039)-0.6% Real Estate Excise288,718281,271(7,447)-2.6% Unclaimed Property15,57046,17430,604NA Other116,776142,58525,80922.1% (4)13,41513,7543392.5% GF-S Share of Court Fees, Fines & Forfeitures ($31,751)-0.5% Total General Fund-State***$6,995,941$6,964,190 1 Collections April 11 - May 10, 2026. Collections primarily reflect March 2026 taxable activity of monthly filers. 2 April 2026 collections. 3 Cumulative collections, estimates and variance since the February 2026 forecast (February 11 - May 10, 2026) and revisions to history. 4 Cumulative collections, estimates and variance since the February forecast (February 2026) and revisions to history. *Based on the February 2026 economic and revenue forecast released February 16, 2026. **The Revenue Act consists of the retail sales, B&O, use, public utility, tobacco products taxes, and penalty and interest. *** Details may not add to totals due to rounding. The General Fund-State total in this report includes only collections from the Department of Revenue and the Washington court system. Page 28 of 36 Washington State Economic and Revenue Forecast Pages are presented from this document. The entirety of the document can be found at https:// erfc.wa.gov/ publications February 2026 Volume LX, No. 1 Page 29 of 36 Figure 2.3: Washington Exports Source: US Census; data through 2025 Q3 Washington car and truck sales declined in November after Washington car declining in October. The seasonally adjusted number of new and truck sales vehicle registrations fell 7.9% in November to 238,600 (SAAR). are on a This was the lowest number of new vehicle registrations since downward trend September 2022. Passenger car registrations fell 6.0% while light truck registrations decreased 20.4%. The number of total registrations was down 14.7% over the year in November. In January, the U.S. Department of Commerce, Bureau of Washington Washington Economic Analysis (BEA) released state personal income personal income personal income estimates for the third quarter of 2025. Washington personal growth trailed growth trailed income increased from $710.3 billion (SAAR) in the second the national the national quarter of 2025 to $713.9 billion in the third quarter. The 2.1% average in the average in the increase (SAAR) in Washington personal income was the 8th third quarter of third quarter of lowest among the states and trailed the 3.3% rate of increase for 2025 2025 the U.S. as a whole. Washington net earnings increased 2.9% (SAAR) compared to a 3.6% increase for the national average rate. Transfer receipts increased at a 0.8% annual rate in Washington compared to a 5.1% increase for the nation. Property income (dividends, interest, and rent) increased 0.7% (SAAR) in Washington and 0.6% (SAAR) in the U.S. Seattle-area consumer price inflation increased in December Seattle consumer Seattle consumer 2025. From December 2024 to December 2025, the Seattle CPI price inflation price inflation rose 3.1% after increasing 2.8% in August. Due to the federal outpaced the outpaced the government shutdown in 2025, October inflation data was not national average national average calculated. The U.S. city average year over year increase in the in December in December CPI was 2.7% in December. Seattle inflation has increased since 2025 2025 reaching a trough of 1.7% in April. Shelter cost inflation in Washington has declined, increasing 1.7% in December year- over-year. The increase in energy prices has slowed but remains high, rising 7.2% year over year in December. Core Chapter 2 Page 30 of 36 inflation (excluding food and energy), has also increased in recent months. Seattle core CPI rose 2.7% in December compared to 2.6% for the U.S. City average. Washington State Forecast The Washington forecast features a higher level of nominal The Washington forecast features a higher level of nominal The Washington forecast features a higher level of nominal The Washington personal income throughout the forecast, although the growth personal income throughout the forecast, although the growth personal income throughout the forecast, although the growth forecast features remains unchanged in the out-years compared to the November remains unchanged in the out-years compared to the November remains unchanged in the out-years compared to the November a higher level of forecast. We expect a 5.1% inforecast. We expect a 5.1% inforecast. We expect a 5.1% increase in nominal Washington crease in nominal Washington crease in nominal Washington nominal personal income in 2025 (when final data arrives), up from 4.7% personal income in 2025 (when final data arrives), up from 4.7% personal income in 2025 (when final data arrives), up from 4.7% personal income in the November forecast. This in the November forecast. This year, we expect a 4.7% increase year, we expect a 4.7% increase year, we expect a 4.7% increase throughout the in nominal Washington personal income, up from 4.5% in the in nominal Washington personal income, up from 4.5% in the in nominal Washington personal income, up from 4.5% in the forecast November forecast. Annual growth rates for 2027 Î 2029 November forecast. Annual growth rates for 2027 Î 2029 November forecast. Annual growth rates for 2027 Î 2029 average 5.1%, unchanged from November. We expect a 0.4% average 5.1%, unchanged from November. We expect a 0.4% average 5.1%, unchanged from November. We expect a 0.4% increase in Washington employment this year, up from the 0.0% increase in Washington employment this year, up from the 0.0% increase in Washington employment this year, up from the 0.0% growth rate expected in the November forecast. We expect growth rate expected in the November forecast. We expect growth rate expected in the November forecast. We expect employment growth to average 0.7% per year in 2027 through employment growth to average 0.7% per year in 2027 through employment growth to average 0.7% per year in 2027 through 2029, down from 0.9% in the November forecast although 2029, down from 0.9% in the November forecast although 2029, down from 0.9% in the November forecast although starting at a higher base. Employstarting at a higher base. Employstarting at a higher base. Employment growth is expected to be ment growth is expected to be ment growth is expected to be 0.8% in 2030 and 0.6% in 2031. 0.8% in 2030 and 0.6% in 2031. We expect housing permits to We expect housing permits to We expect housing permits to total 34,000 units this year, down slightly from the November total 34,000 units this year, down slightly from the November total 34,000 units this year, down slightly from the November forecast, and we expect permits to average 37,000 units in 2027 forecast, and we expect permits to average 37,000 units in 2027 forecast, and we expect permits to average 37,000 units in 2027 through 2029, down from the through 2029, down from the through 2029, down from the 37,800 units in the November 37,800 units in the November 37,800 units in the November forecast. We expect the Seattle headline inflation to be 2.9% forecast. We expect the Seattle headline inflation to be 2.9% forecast. We expect the Seattle headline inflation to be 2.9% this year, down from 3.1% in the November forecast. We expect this year, down from 3.1% in the November forecast. We expect this year, down from 3.1% in the November forecast. We expect Seattle headline inflation to average 2.3% per year in 2027 Seattle headline inflation to average 2.3% per year in 2027 Seattle headline inflation to average 2.3% per year in 2027 through 2029, unchanged from the November forecast. through 2029, unchanged from the November forecast. Washington Payroll Employment We expect slightly stronger job growth than in the November Job growth is forecast, despite the growth rate for the first quarter of 2026 slightly being a bit slower (see figure). We expect a 0.4% increase in stronger than Washington employment this year, up from no growth expected in November in the November forecast. We expect slower growth in comparison to the previous forecast during the remainder of the forecast as the U.S economy slows. We expect employment On growth to average 0.7% per year from 2027 through 2029. an annual basis, we expect growth of 0.5% in 2027, 0.7% in 2028 and 0.8% in 2029. The initial forecast for 2030 and 2031 expects 0.8% growth in 2030 and 0.6% growth in 2031. Chapter 2 Page 31 of 36 quarter of 2025. Adjusted collections for fourth quarter 2025 activity (November 11, 2025 - February 10, 2026) were up 7.5% year over year. Adjusted collections for third quarter 2025 activity (August 11 - November 10, 2025 collections) were up 4.8% year over year. Adjusted collections for second quarter 2025 activity were up 4.5% year over year and adjusted collections for first quarter activity were up 3.0% year over year. Adjusted collections for December 2025 activity were up 9.8% year over year and collections for November 2025 activity were up 4.3% year over year. Taxable real estate activity has been higher than forecasted in Taxable real estate activity has been higher than forecasted in Taxable real estate activity has been higher than forecasted in Taxable real Taxable real November. Much of the upside November. Much of the upside November. Much of the upside has come from large commercial has come from large commercial has come from large commercial estate activity estate activity estate activity sales (sales greater than $10 million), which averaged $0.8 sales (sales greater than $10 million), which averaged $0.8 sales (sales greater than $10 million), which averaged $0.8 has been has been higher than higher than higher than billion per month over the last three months. Sales of property billion per month over the last three months. Sales of property billion per month over the last three months. Sales of property forecasted in forecasted in valued below $10 million were valued below $10 million were valued below $10 million were also higher than forecasted, also higher than forecasted, also higher than forecasted, November November leveling off somewhat from the leveling off somewhat from the leveling off somewhat from the declining trend that began in declining trend that began in February (see Figure 3.3). February (see Figure 3.3). Figure 3.3: Taxable Real Estate Excise Activity, SA Residential sales activity started to increase in late 2025 Source: ERFC estimates through January 2026 General Fund-State Revenue Forecast by Source The General Fund-State (GF-S) is the largest of the funds subject The GF-S is to the budget outlook, consisting of most of the commonly paid the largest of the funds state taxes. The history and forecast of nominal and real GF-S subject to revenue by biennium can be found in Table 3.3. GF-S forecast the budget changes by agency and major revenue classification for the outlook 2025-27 biennium can be found in Table 3.5 (cash) and Table 3.6 (GAAP). Forecast changes for the 2027-29 biennium can be found in Table 3.7 (cash) and Table 3.8 (GAAP). The GF-S forecast by fiscal year and major source category through FY 2031 can be found in Table 3.9. Chapter 3 Page 32 of 36 Department of Revenue The Department of Revenue (DOR) collects and administers most Taxes of WashingtonÓs GF-S revenue, accounting for 94.3% of total GF- collected by S revenue in FY 2025. The largest tax sources administered by DOR make up most of the DOR are the retail sales tax, business and occupation tax, GF-S property tax, use tax, cigarette tax and real estate excise tax. revenue The revenue forecasts discussed below can be found in Tables 3.5-3.8. The retail sales tax is the largest source of GF-S revenue, Retail sales accounting for 48.5% of GF-S revenue in FY 2025. The stateÓs taxes are the share of the tax is 6.5% of the sales price. While construction largest source of GF-S revenue labor, repair services, and some other services are taxed, the tax does not apply to most services. As can be seen in Figure 3.4, taxable sales as a share of personal Figure 3.4 income has long been on a declining trend. The share fell even shows the historical more sharply than the previous trend from the 2008 recession ratio of through FY 2012. In that year, 35.8% of personal income was taxable sales spent on taxable items and services, the lowest percentage on to state record. Increased spending on construction and autos, along personal with legislative changes to services and companies deemed income taxable, including online sales, caused the share to grow to 39.2% of personal income by FY 2019. The COVID-19-related collapse in late FY 2020, coupled with federal emergency income support, caused the ratio of sales to income to dip in FY 2020. In the last months of FY 2020 and continuing into FY 2021, however, the trend of increasing purchases of nontaxable services reversed due to pandemic-related shutdowns of services and stimulus payments to households. With the limited availability of services, consumers opted to buy goods. Car sales and construction activity also increased. These trends continued into FY 2022, which, coupled with a slowdown in FY 2022 income growth after the stimulus-boosted income levels of FY 2021, growth after the stimulus-boosted income levels of FY 2021, caused the ratio of sales to income to jump to 39.8%. The ratio me to jump to 39.8%. The ratio me to jump to 39.8%. The ratio then began to decline again, rethen began to decline again, rethen began to decline again, reaching 35.7% in FY 2025, and is aching 35.7% in FY 2025, and is aching 35.7% in FY 2025, and is forecasted to continue to decforecasted to continue to decline through FY 2031 as income line through FY 2031 as income line through FY 2031 as income once again grows faster than taxable sales. Forecasted and once again grows faster than taxable sales. Forecasted and historical taxable retail sales by fiscal year can be found in Table 3.4. Chapter 3 Page 33 of 36 Figure 3.4: Taxable Sales* as a Percentage of State Personal Income The ratio of taxable sales to state personal income has been on a declining trend historically *Past tax base adjusted to represent current base, including 2025 legislation. Gray shaded area indicates recession, blue shaded area indicates forecast. Source: ERFC; Data through FY25, forecast through FY31 Taxable retail sales activity grew at 0.2% in FY 2024 but Retail sales tax Retail sales tax increased to 2.2% in FY 2025. Legislative changes described in receipt growth receipt growth receipt growth the June 2025 publication, which included extending the retail forecast: forecast: sales tax to several services, are expected to cause growth in FY26: 7.2% FY26: 7.2% taxable activity to increase to 4.6% in FY 2026 and 4.7% in FY FY27: 4.5% FY27: 4.5% 2027. Growth then slows to 3.8% in FY 2028, increases to 3.9% FY28: 2.2% FY28: 2.2% in FY 2029 and FY 2030 before decreasing to 3.8% in FY 2031 FY29: 3.8% FY29: 3.8% (see Table 3.4). Due to the lag between taxable activity and FY30: 4.7% FY30: 4.7% collections and the presence of tax deferrals, credits, refunds, FY31: 4.0% FY31: 4.0% and payments of past due taxes, the growth in actual collections the growth in actual collections differs from the growth in taxabldiffers from the growth in taxable activity. Collections decreased e activity. Collections decreased e activity. Collections decreased 0.2% in FY 2024 despite 0.2% in FY 2024 despite 0.2% in FY 2024 despite the slight increase in estimated taxable the slight increase in estimated taxable the slight increase in estimated taxable activity and increased 2.0% inactivity and increased 2.0% in FY 2025. Collections are FY 2025. Collections are forecasted to increase by 7.2% in FY 2026 due to both an increase in taxable activity and the accelerated payment of some deferred taxes. Growth then slows to 4.5% in FY 2027. The legislated transfer of 0.1% of sales taxes to transportation accounts, which begins July 1, 2027, slows collections growth to 2.2% in FY 2028, increasing to 3.8% in FY 2029. Collections are expected to increase to 4.7% in FY 2030 and decrease to 4.0% in FY 2031. The business and occupation (B&O) tax is the second largest Business and source of GF-S revenue, accounting for 20.8% of GF-S revenue Occupation in FY 2025. It is a tax on the gross receipts of all businesses taxes are the second operating in Washington. The state portion of the tax applies ten largest different rates according to various classifications of business source of activities. In FY 2025, the largest contributor to total state B&O GF-S tax was the services sector, which had a gross tax rate of 1.5% revenue and represented an estimated 45% of B&O taxes due. The next largest sector was retailing, which is taxed at 0.471% and represented an estimated 22% of taxes due, followed by the wholesaling sector, which is taxed at 0.484% and represented an estimated 18% of taxes due. Chapter 3 Page 34 of 36 Despite a second quarter collapse in activity, FY 2020 growth B&O tax remained positive at 3.6% followed by growth of 7.9% in FY growth 2021. Collections grew 14.5% in FY 2022 due to both strong forecast: activity and the receipt of several large one-time payments of FY26: 11.2% past-due taxes. Strong activity continued in FY 2023, bringing FY27: 13.2% collections growth of 9.8%. Collections growth slowed to 2.9% FY28: 6.0% in FY 2024 and slowed further to 0.9% in FY 2025. Increased FY29: 4.9% revenue from legislative changes discussed in the June 2025 FY30: 0.9% publication, including increased tax rates in several sectors, FY31: 1.3% boosts forecasted growth to 11.2% in FY 2026 and 13.2% in FY 2027 before growth settles down to 6.0% in FY 2028 and 4.9% in FY 2029. Growth declines to 0.9% and 1.3% in FY 2030 and FY 2031 respectively due to the expiration of a 0.5% surtax on large service-providing businesses on December 31, 2029. The state property tax levy is the third largest source of GF-S State property revenue, accounting for 15.1% of total revenue in FY 2025. taxes are the Although the tax goes into the GF-S, it is dedicated to the third largest source of funding of basic education. As discussed in the September 2017 GF-S revenue forecast publication, the total amount of the state levy was increased by new legislation in June 2017, with the increases beginning in FY 2018. Constrained by prior law to a levy growth rate of one percent on Property tax existing property (or the rate of inflation if less than one growth percent), property tax collections grew by 1.9% in FY 2017. The forecast: first payments of the additional state levy began to arrive in the FY26: 2.1% latter half of FY 2018, bringing total GF-S property tax growth of FY27: 2.2% 31.4% for the fiscal year. Collections fell by 12.4% in FY 2019 FY28: 2.2% due to a temporary reduction in the levy rate for calendar year FY29: 2.2% 2019 and a $936 million transfer of collections from the levy to FY30: 2.2% the Education Legacy Trust Account (ELTA). Collections FY31: 2.2% rebounded by 44.2% in FY 2020 due to a smaller $83.8 million transfer to ELTA and the end of the temporary levy reduction in the second half of the year. FY 2021 collections grew by 27.3% due to a full year of collections at the unreduced levy rate along with the collection of some taxes that would have been collected in FY 2020 but were instead deferred due to the pandemic. Absent the extra payments from deferrals, growth slowed to 0.5% in FY 2022. Growth then increased to 1.4% in FY 2023. and 2.2% in FY 2024, slowing to 2.1% in FY 2025. Growth is forecasted at 2.1% in FY 2026 before increasing to 2.2% in FY 2027 and stabilizing at that rate through FY 2031. Growth in property tax levies excluding new construction is restricted to the lesser of one percent per year or the rate of inflation beginning with the calendar year 2022 levy. The real estate excise tax (REET) was the fourth largest DOR REET was the source of GF-S revenue in FY 2025, accounting for 3.9% of total fourth largest revenue. The tax is applied to both residential and commercial DOR source of GF-S revenue real estate, including purchases of vacant land. Prior to January in FY 2025 1, 2020, the state portion of REET was 1.28% of the sales price and was divided between the GF-S (92.3%), a fund for local public works (2.0%), a fund for assistance of cities and counties (1.6%) and ELTA (4.1%). As of January 1, 2020 rates were 1.1% for the portion of the selling price less than or equal to Chapter 3 Page 35 of 36 $500 thousand, 1.28% for the portion greater than $500 thousand and less than or equal to $1.5 million, 2.75% for the portion greater than $1.5 million and less than or equal to $3.0 million and 3.0% for the portion greater than $3.0 million (the rate thresholds were adjusted for inflation as of January 1, 2023 and will be adjusted every fourth year thereafter; current thresholds are $525 thousand, $1.525 million and $3.025 million). The distributions of the tax are also changed: 79.4% is deposited in the GF-S, 1.7% in the Public Works Assistance Account, 1.4% in the City-County Assistance Account and the remainder (17.5%) in ELTA. Beginning July 1, 2023, distributions to the Public Works Assistance Account increased to 5.2% and distributions to the Education Legacy Trust Account decreased to 14%. The new rates and distributions were designed to result in increased collections for both the GF-S and ELTA. From FY 2013 through 2019, the recovery in the residential real GF-S REET GF-S REET estate market after the Great Recession was accompanied by a growth growth growth boom in commercial real estate. Sales of large commercial forecast: forecast: properties began to weaken in FY 2019 while residential sales FY26: 5.6% FY26: 5.6% increased, resulting in a 0.5% increase in collections in FY 2019. FY27: -0.6% FY27: -0.6% In the first half of FY 2020, residential sales remained strong, FY28: 9.8% FY28: 9.8% and commercial sales surged in December 2019 ahead of the FY29: 9.6% FY29: 9.6% January 1, 2020 change in tax rates. The COVID-induced real FY30: 7.1% FY30: 7.1% estate market downturn that began with April 2020 collections, FY31:FY31:7.0%7.0% however, brought a total decline of 0.7% in FY 2020. Sales then began to boom in July 2020, with strength in both the residential and commercial markets, bringing and commercial markets, bringing collections growth of 34.4% in collections growth of 34.4% in FY 2021 and 35.9% in FY 2022. In FY 2023, higher mortgage FY 2021 and 35.9% in FY 2022. In FY 2023, higher mortgage FY 2021 and 35.9% in FY 2022. In FY 2023, higher mortgage rates and high prices in many rates and high prices in many rates and high prices in many areas caused both the number of areas caused both the number of transactions and prices to decreatransactions and prices to decreatransactions and prices to decrease, bringing a decline in REET se, bringing a decline in REET se, bringing a decline in REET receipts of 43.8%. Receipts dereceipts of 43.8%. Receipts dereceipts of 43.8%. Receipts declined a further 13.6% in FY 2024 clined a further 13.6% in FY 2024 even though activity started to increase in February 2024. This even though activity started to increase in February 2024. This even though activity started to increase in February 2024. This increased activity, which continincreased activity, which continincreased activity, which continued through most of FY 2025, ued through most of FY 2025, ued through most of FY 2025, plus several large transactions for plus several large transactions for plus several large transactions for transfers of controlling interest transfers of controlling interest transfers of controlling interest of commercial properties, boosted FY 2025 growth to 26.0%. of commercial properties, boosted FY 2025 growth to 26.0%. of commercial properties, boosted FY 2025 growth to 26.0%. Growth continued into FY 2026, buGrowth continued into FY 2026, buGrowth continued into FY 2026, but at a lower level, bringing t at a lower level, bringing t at a lower level, bringing forecasted growth of 5.6%. Due to the relatively high level of FY forecasted growth of 5.6%. Due to the relatively high level of FY forecasted growth of 5.6%. Due to the relatively high level of FY 2026 activity, collections are expect2026 activity, collections are expect2026 activity, collections are expected to decline by 0.6% in FY ed to decline by 0.6% in FY 2027. Growth then accelerates to2027. Growth then accelerates to 9.8% in FY 2028 and 9.6% in FY 2029 as forecasted mortgage rates ease and housing construction increases. Growth is then forecasted to decline to 7.1% and 7.0% in FY 2030 and FY 2031 respectively. The state use tax was the fifth largest DOR GF-S revenue source Use tax was in FY 2025 at 3.4% of total receipts. The state portion of the tax the fifth largest DOR is 6.5% of the purchase price for items used in the state that GF-S source were not subject to the state retail sales tax. Examples of items in FY 2025 subject to the state use tax are goods purchased out-of-state; online and mail-order purchases, where sales tax was not collected; or purchases of used vehicles from private individuals. Chapter 3 Page 36 of 36 and advance reduce and prevent so more local people own homes. & preservation . efforts to maximize business growth and to ensure everyone feels safe in e thrive and businesses prosper. in Spokane Valley. strong financial position economic development infrastructure maintenance public safety response homeownership opportunities Increase Spokane Valley. Prioritize strategic capital projects through grant awards.Continue develop tourism destinations. Maintain our Utilize strategic partnershipsto aggressively homelessness Expand A city of opportunities where peopl COUNCIL VISION AND BUDGET PRIORITIES CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 9, 2026 Department Director Approval: Check all that apply: consent old business new business public hearing information admin. report pending legislation executive session AGENDA ITEM TITLE: Staffing Overview GOVERNING LEGISLATION: PREVIOUS COUNCIL ACTION TAKEN: BACKGROUND: Human Resources Director John Whitehead will provide a staffing overview. OPTIONS: Discussion RECOMMENDED ACTION OR MOTION: Discussion BUDGET/FINANCIAL IMPACTS: STAFF CONTACT: John Whitehead, Human Resources Director ATTACHMENTS: P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 5 Staffing Overview\\2026 06 09 Staffing Overview for Budget Workshop.docx General Fund Council - Detail CC511600 Row LabelsDetail Amount2027 Proposed Budget CC511600 - Council Legislative Activities 510000 - Salaries & Wages156,600 520001 - FICA/401A9,709 520002 - Medicare2,271 520003 - L&I3,931 520004 - PERS4,755 520005 - Med Ins242,389 520006 - Life Ins1,196 520008 - HRA5,250 520009 - WA State PFML506 531000 - Miscellaneous Supplies1,000 531001 - Office Supplies/Equipment paper, pens, files, folders, binders, etcCopy paper. 2,000 Meeting supplies (water, refreshments for works 531001 - Office Supplies/Equipment Total2,0001,500 541005 - Professional Services-General20,000 541013 - Broadcasting Services Granicus16,613 Twisted Pair23,387 541013 - Broadcasting Services Total40,00050,000 542001 - Postage20 542003 - Cell Phone Service4,000 543001 - Employee Travel Expenses175 543010 - Emp Travel Reimb - Fed Lobby Annual trip to Washington DC with 2 or 3 staff 25,000 accompanying 3 Councilmembers @ $5000 each 543010 - Emp Travel Reimb - Fed Lobby Total25,00025,000 543011 - Pos 1 - Travel Expenses3,000 543012 - Pos 2 - Travel Expenses3,000 Page 1 of 3 General Fund Council - Detail CC511600 Row LabelsDetail Amount2027 Proposed Budget 543013 - Pos 3 - Travel Expenses3,000 543014 - Pos 4 - Travel Expenses3,000 543015 - Pos 5 - Travel Expenses3,000 543016 - Pos 6 - Travel Expenses3,000 543017 - Pos 7 - Travel Expenses4,000 548002 - Copier Service Annual cost of copies for Council1,000 548002 - Copier Service Total1,0001,200 548032 - Hosted Software as a Service450 549002 - Memberships Association of Washington Cities membership81,000 549002 - Memberships Total81,00082,500 549003 - Printing Services150 549011 - Pos 1 - Registrations1,000 549012 - Pos 2 - Registrations1,000 549013 - Pos 3 - Registrations1,000 549014 - Pos 4 - Registrations1,000 549015 - Pos 5 - Registrations1,000 549016 - Pos 6 - Registrations1,000 549017 - Pos 7 - Registrations1,000 CC511600 - Council Legislative Activities Total149,000641,602 CC511700 - Council Lobbying Activities 541028 - Federal Lobbyist Services90,000 541029 - State Lobbyist Services80,000 CC511700 - Council Lobbying Activities Total170,000 Page 2 of 3 General Fund Council - Detail CC511600 Row LabelsDetail Amount2027 Proposed Budget CC515450 - Council Ext Legal Claims & Lit 541004 - Contract Attorney Services200,000 CC515450 - Council Ext Legal Claims & Lit Total200,000 Grand Total149,0001,011,602 Page 3 of 3 General Fund City Manager - Detail CM513100 Row LabelsDetail Amount2027 Proposed Budget yMan Executive Office CM513100 - Cit 510000 - Salaries & Wages596,832 520001 - FICA/401A30,500 520002 - Medicare8,654 520003 - L&I2,527 520004 - PERS30,916 520005 - Med Ins95,426 520006 - Life Ins4,533 520007 - Def Comp52,090 520008 - HRA2,150 520009 - WA State PFML1,588 531001 - Office Supplies/Equipment Office supplies, copy machine paper, office equipment, 4,500 electronic devices, digital equipment, etc pplies/Equipment Total4,5004,500 531001 - Office Su 541005 - Professional Services-General Consultants, title searches, bond counsel, etc9,000 541005 - Professional Services-General Total9,0009,500 541018 - Le gal Notices Clerk's notifications: Spokesman Review, Journal of 10,000 Business and/or The Exchange 541018 - Legal Notices Total10,00010,000 542001 - Postage75 542003 - Cell Phone Service City Manager cell phone & iPad, City Clerk laptop1,500 542003 - Cell Phone Service Total1,5001,500 542004 - Web Site Service5,000 543001 - Employee Travel Expenses Car allowance8,400 Page 1 of 2 General Fund City Manager - Detail CM513100 Row LabelsDetail Amount2027 Proposed Budget Intl Institute of Municipal Clerks - 25002,500 MIsc1,150 Olympia trip with Council - airfare, lodging, meals1,000 Travel to Olympia for Legislative bills750 WA Municipal Clerks Assoc. - City Clerk & Dep. Clerk1,200 543001 - Employee Travel Expenses Total15,00015,000 548002 - Copier Service Copy machine lease, toner, maintenance3,000 548002 - Copier Service Total3,0003,000 548031 - Desktop SW Subscript/Maint Gov QA, Granicus, Adobe17,500 548031 - Desktop SW Subscript/Maint Total17,50017,500 549001 - Subscription Services Spokesman Review annual digital subscription, etc.500 549001 - Subscription Services Total500500 549002 - Memberships Memberships for: MRSC Roster, Intl Institute of 3,400 Municipal Clerks, WA City Managers Assoc, ASCE Purch 549002 - Memberships Total3,4003,400 549003 - Printing Services Business cards, envelopes, misc. professional printing200 549003 - Printing Services Total200200 549004 - Registrations & Training Training, conference registration, event registration for 3,000 city manager, city clerk, deputy city cler 549004 - Registrations & Training Total3,0003,000 549025 - Professional Licenses400 CM513100 - CityMan Executive Office Total67,600898,791 Page 2 of 2 eets\\DCM budget worksheets 2027 BudgetBudgetfrom 2026 Total budget increase = 3.11% Combined nonpayroll increase = (10.55%) 0005,2005,2000 46,75110,76123,55610,1898,565(1,624) 555,772597,009616,128638,966660,97122,005 20232024202520262027Increase/ ActualActualActualAmendedProposedDecrease P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Department Worksh es g Total Deputy City Manager602,523607,770639,684654,355674,73620,381 er g Mana roll Taxes/Benefits y y Cit y lies es/Pa ut g ppp General FundDeWa DM513100 510000Wages416,931450,292471,658482,201509,64727,446DM513100 520001FICA/401A23,51225,07926,16726,71827,9541,236DM513100 520002Medicare5,9206,3916,6866,9927,390398DM513100 520003L&I6997617481,5601,685125DM513100 520004PERS41,42941,76634,55135,41826,400(9,018)DM513100 520005Med Ins62,20166,92469,66379,72181,5021,781DM513100 520006Life Ins3,1863,3983,2263,6773,887210DM5 13100 520008HRA1,0501,5502,3001,5501,050(500)DM513100 520009WA State PFML8448491,1301,1291,456327 Su DM513100 531001Office & Operating Supplies0005,2005,2000 Other Services & Char DM513100 542001Postage701250(25)DM513100 542003Cell Phones1,1059878861,2001,2000DM513100 543001Travel/Mileage1,4052,9791,8153,7252,280(1,445)DM513100 548002Copier Maintenance2,0691,6221,2892,0002,0000DM51310 0 548031Software Licenses and Maintenance39,6552,79513,935000DM513100 549002Memberships1,0601,5871,1961,0891,13546DM513100 549004Registrations1,4507924,4332,1501,950(200) General Fund Deputy City Manager - Detail DM513100 Row LabelsDetail Amount2027 Proposed Budget DM513100 - DCM Executive Office 510000 - Salaries & Wages509,647 520001 - FICA/401A27,954 520002 - Medicare7,390 520003 - L&I1,685 520004 - PERS26,400 520005 - Med Ins81,502 520006 - Life Ins3,887 520008 - HRA1,050 520009 - WA State PFML1,456 531001 - Office Supplies/Equipment Employee recognition event & safety supplies (i.e. 5,000.00 defibrillator). Miscellaneous office supplies200.00 531001 - Office Supplies/Equipment Total5,200.005,200 542003 - Cell Phone Service Cell phone and laptop for DCM1,200.00 542003 - Cell Phone Service Total1,200.001,200 543001 - Employee Travel Expenses Costs for attending necessary CLEs, CM conference, 2,280.00 and State lobbying trip. Costs vary from year to 543001 - Employee Travel Expenses Total2,280.002,280 548002 - Copier Service 2,000.00 548002 - Copier Service Total2,000.002,000 549002 - Memberships Memberships to professional organizations1,135.00 549002 - Memberships Total1,135.001,135 549004 - Registrations & Training Registrations for CLEs, CM conference, and training 1,950.00 for Administrative Analysts. gistrations & Training Total1,950.001,950 549004 - Re DM513100 - DCM Executive Office Total13,765.00674,736 Page 1 of 1 eets\\City Attorney budget worksheets 2027 BudgetBudgetfrom 2026 0000 Total budget increase = 4.97% Combined nonpayroll increase = 1.16% 2,0472,1241,8046,5116,57665 719,096746,306769,981865,704914,99449,290379,147204,08798,679157,111158,9401,829 20232024202520262027Increase/ ActualActualActualAmendedProposedDecrease es P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Department Worksh g Total City Attorney1,100,291952,517870,4641,029,3261,080,51051,184 y roll Taxes/Benefits y lies es/Pa Attorne g y pp General FundCitWa CA515310 510000Wages553,429563,219577,952622,692659,37636,684CA515310 520001FICA/401A29,13732,82434,20936,53838,5011,963CA515310 520002Medicare7,9048,0088,3459,0299,561532CA515310 520003L&I1,0091,2291,2962,6002,808208CA515310 520004PERS41,89552,41742,64645,73734,156(11,581)CA515310 520005Med Ins67,25679,50485,865102,712122,36119,649CA515310 520006Life Ins3,3234,2863,9934,7575 ,038281CA515310 520008HRA3,1502,7503,2503,2503,200(50)CA515310 520009WA State PFML1,0461,1461,4831,5442,005461CA515310 511000Intern Wages10,04285110,94433,75034,7581,008CA515310 521001FICA/401A Temp/Seasonal6235302,0932,15562CA515310 521002Medicare Temp/Seasonal14612048950415CA515310 521003L&I Temp/Seasonal676042545934CA515310 521009WA State PFML Temp/Seasonal71208811224 Su CA515310 531001Office Supplies2,0472,1241,8046,5116,57665 Other Services & Char CA515310 541003Spokane County GIS0005005000CA515310 541005Professional Services3,01592314,2495,8805,8800CA515310 541018Legal Notices2080117507500CA515310 542001Postage2892804935005000CA515310 542003Cell Phones1,1392,0001,9772,0402,400360CA515310 543001Travel/Mileage2,7586,1824,42611,7429,750(1,992)CA515310 548002Copier Maintenance2,1782,0551,7591,7001,7000CA515310 548031Software Licenses & Maintenance3696402034004000CA515310 549001Subscriptions10,67714,05016,00115,40918,8703,461CA515310 549002Memberships2,6682,2302,4822,3202,3200CA515310 549004Registrations1,0121,9582,9943,3103,3100CA515310 549005Filing & Recording Fees2,961725,04412,56012,5600CA515350 549005Filing & Recording Fees0926CA515410 541004Legal351,874110,20715,96125,00025,0000CA515450 541004Contract Attorney Services062,56533,07975,00075,0000 General Fund City Attorney - Detail CA515310 Row LabelsDetail Amount2027 Proposed Budget CA515310 - CityAtty Internal Advice 510000 - Salaries & Wages659,376 511000 - Temporary/Seasonal Wages34,758 520001 - FICA/401A38,501 520002 - Medicare9,561 520003 - L&I2,808 520004 - PERS34,156 520005 - Med Ins122,361 520006 - Life Ins5,038 520008 - HRA3,200 520009 - WA State PFML2,005 521001 - FICA/401A Temp/Seasonal2,155 521002 - Medicare Temp/Seasonal504 521003 - L&I Temp/Seasonal459 521009 - WA State PFML Temp/Seasonal112 531001 - Office Supplies/Equipment $2,000 Desk Equipment, Scanner, I-pads and 0 miscellaneous office tools. Miscellaneous office supplies - copy paper, file folders, 6,576 labels, desk books, thumb drives, etc. 531001 - Office Supplies/Equipment Total6,5766,576 541003 - GIS Services500 541005 - Professional Services-General Appraisals800 First American Title - Title Insurance1,000 Gopher, LLC - Process Servers3,080 Private Investigators1,000 541005 - Professional Services-General Total5,8805,880 541018 - Legal Notices750 542001 - Postage500 Page 1 of 3 General Fund City Attorney - Detail CA515310 Row LabelsDetail Amount2027 Proposed Budget 542003 - Cell Phone Service Cell phones and Wi-Fi for laptops of all three attorneys.2,400 542003 - Cell Phone Service Total2,4002,400 543001 - Employee Travel Expenses Various other conferences as as well as travel to 3,590 meetings and courthouse. WSAMA conferences (one in Vancouver, B.C. and one 6,160 in Stevenson, WA) 543001 - Employee Travel Expenses Total9,7509,750 548002 - Copier Service Yearly costs of toner, copy charges on machine and 1,700 maintenance for copier. 548002 - Copier Service Total1,7001,700 548031 - Desktop SW Subscript/Maint400 549001 - Subscription Services Legal research subscription through Westlaw.15,574 Subscription for access to CourtDocViewer.3,296 549001 - Subscription Services Total18,87018,870 549002 - Memberships Membership to Washington State Bar Association for 1,474 all three attorneys plus a land use endorsement. Washington State Association of Municipal Attorneys 846 and Spokane County Bar Association. 549002 - Memberships Total2,3202,320 549004 - Registrations & Training Registrations for attorneys and staff to attend 1,210 miscellaneous conferences or seminars. Spring and fall WASAMA conferences at $350 per 2,100 attorney. 549004 - Registrations & Training Total3,3103,310 549005 - Filing & Recording Fees Filing fees for new code enforcement cases and liens 10,560 and judgments with the treasurer's office. Service by Publication for code enforcement complains 2,000 where we are unable to locate property owners 549005 - Filing & Recording Fees Total12,56012,560 Page 2 of 3 General Fund City Attorney - Detail CA515310 Row LabelsDetail Amount2027 Proposed Budget CA515310 - CityAtty Internal Advice Total63,366980,510 CA515410 - CityAtty External Advice 541004 - Contract Attorney Services25,000 CA515410 - CityAtty External Advice Total25,000 CA515450 - CityAtty External Litigation 541004 - Contract Attorney Services75,000 CA515450 - CityAtty External Litigation Total75,000 Grand Total63,3661,080,510 Page 3 of 3 pokane leaving (not direct, but paid through FCS review ongoing p Helicopter purchase and costsTraining Center Îcapital costsRMS purchase/processReal Time Crime Center Îfuture costsRecent Settle and Adjust issuesSREC facility costs; budget impacts from SSheriffÓs Agreement)2025 SheriffÓs Office Budget Îstatus? RECENT/UPCOMING ISSUES eets\\City Services budget worksheets 2027 BudgetBudgetfrom 2026 0000 Total budget increase = 5.88% Combined nonpayroll increase = (2.52%) 2,2561,7333,05626,00017,100(8,900)1,59266,66450,05085,00091,1006,100 564,249779,459658,300617,709663,33945,630 20232024202520262027Increase/ ActualActualActualAmendedProposedDecrease es P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Department Worksh g Total Communications568,097847,856711,405728,709771,53942,830 roll Taxes/Benefits y lies es/Pa g pp General FundCommunicationsWa PI557200 510000Wages414,567595,870507,906470,434490,17819,744PI557200 510900Overtime00003,0003,000PI557200 520001FICA/401A24,36034,47230,11629,16730,3911,224PI557200 520002Medicare5,8588,4817,2256,8217,108287PI557200 520003L&I7309919101,7371,876139PI557200 520004PERS40,85951,73638,17834,55325,391(9,162)PI557200 520005Med Ins70,80879,18066,69968,16597,56329,398PI 557200 520006Life Ins3,1804,3633,4643,5943,745151PI557200 520008HRA3,0003,2502,5002,0052,505500PI557200 520009WA State PFML8861,1161,3021,2331,582349 Su PI557200 531001Office Supplies2,2561,7332,8636 ,0001,500(4,500)PI557200 531004Operating Supplies0019320,00015,600(4,400)Other Services & Char PI557200 541005Professional Services1,25243,36242,60840,00049,0009,000PI557200 541017Advertising/Public Information264110010,0005,000(5,000)PI557200 541018Legal Notices0707PI557200 542001Postage0005,0002,500(2,500)PI557200 542003Cell Phones008921,2001,2000PI557200 543001Travel/Mileage1036181,9402,0004 ,0002,000PI557200 545003Equipment Rental01,691005,0005,000PI557200 548031Software Licenses & Maintenance01,33871915,00015,200200PI557200 549001Subscriptions01,230540000PI557200 549002Memberships05164 001,2001,2000PI557200 549003Printing Services016,0661,6845,0005,0000PI557200 549004Registrations2354951,1685,6003,000(2,600) General Fund Communications - Detail PI557200 Row LabelsDetail Amount2027 Proposed Budget PI557200 - PIO Community Svcs 510000 - Salaries & Wages490,178 510900 - Overtime3,000 520001 - FICA/401A30,391 520002 - Medicare7,108 520003 - L&I1,876 520004 - PERS25,391 520005 - Med Ins97,563 520006 - Life Ins3,745 520008 - HRA2,505 520009 - WA State PFML1,582 531001 - Office Supplies/Equipment General office supplies and rolls of plotter paper for 1,500.00 display boards/large signage 531001 - Office Supplies/Equipment Total1,500.001,500 531004 - Operating Supplies Event Expenses (Tree lighting, Cops and Kids Car 15,600.00 Show, Valleyfest, open houses, community meetings) 531004 - Operating Supplies Total15,600.0015,600 541005 - Professional Services-General On-call graphic design support20,000.00 Professional photography4,000.00 Video production25,000.00 541005 - Professional Services-General Total49,000.0049,000 541017 - Advertising Print/digital/social media advertising5,000.00 541017 - Advertising Total5,000.005,000 542001 - Postage 2,500.00 542001 - Postage Total2,500.002,500 542003 - Cell Phone Service 1,200.00 Page 1 of 2 General Fund Communications - Detail PI557200 Row LabelsDetail Amount2027 Proposed Budget 542003 - Cell Phone Service Total1,200.001,200 543001 - Employee Travel Expenses Travel for conference x 2Olympia trip4,000.00 543001 - Employee Travel Expenses Total4,000.004,000 545003 - Equipment Rental Event rentals - Porta potties, stage5,000.00 545003 - Equipment Rental Total5,000.005,000 548031 - Desktop SW Subscript/Maint Adobe Creative Suite2,350.00 Canva400.00 Filecamp (photo storage). Split annual fee with 1,100.00 EconDev GovDelivery/Granicus Communications (mass email)10,000.00 Grammarly500.00 Survey Monkey850.00 548031 - Desktop SW Subscript/Maint Total15,200.0015,200 549002 - Memberships Annual memberships for professional associations for 1,200.00 communications manager and communications speci 549002 - Memberships Total1,200.001,200 549003 - Printing Services 5,000.00 549003 - Printing Services Total5,000.005,000 549004 - Registrations & Training 3CMA Conference Registration 3,000.00 $750x2AWC/GIS/Chamber Events $750x2 549004 - Registrations & Training Total3,000.003,000 PI557200 - PIO Community Svcs Total108,200.00771,539 Grand Total108,200.00771,539 Page 2 of 2 eets\\City Services budget worksheets 2027 BudgetBudgetfrom 2026 Total budget increase = (18.71%) Combined nonpayroll increase = (59.95%) 27375182,0001,750(250) 62,868209,055285,689133,95052,700(81,250) 124,182132,833188,931237,376249,01311,637 20232024202520262027Increase/ ActualActualActualAmendedProposedDecrease es P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Department Worksh g Total Housing & Homeless Services187,323341,964474,638373,326303,463(69,863) roll Taxes/Benefits y & Homeless Services g lies es/Pa g pp General FundHousinWa HS565400 510000Wages 96,408103,251148,527183,991195,44311,452HS565400 520001FICA/401A5,8896,3068,46011,40712,117710HS565400 520002Medicare1,3801,4782,1202,6682,834166HS565400 520003L&I5321,4331,39869274755HS565400 520004PERS9,5809,50510,49813,51410,124(3,390)HS565400 520005Med Ins9,2289,61416,26822,71825,1262,408HS565400 520006Life Ins7377781,0491,4061,49387HS565400 520008HRA2502502504984980HS565400 520009WA State PFML180218362482631149 Su HS565400 531001Office & Operating Supplies2737518500250(250)HS565400 535001Small Tools & Minor Equipment0001,5001,5000 Other Services & Char HH565400 541027Homeless Outreach Services417125,740237,836000HH565400 545050Shelter Bed Rentals49,63666,88838,40580,0000(80,000)HS565400 541005Professional Services5585,9004,22 710,00010,0000HS565400 541017Advertising1,07927401,0000(1,000)HS565400 541019Relocation2212,7462,56610,00010,0000HS565400 541025Encampment Cleanup Services9,6081,6551,29125,00025,0000HS565400 541026Vehicle Towing/Relocation01,66902,0002,0000HS565400 542003Cell Phones09058821,2001,2000HS565400 543001Travel/Mileage1,164001,0001,0000HS565400 543002External Board Stipend002500500500HS565400 548031Software Licenses & Maintenance172291181500250(250)HS565400 549002Memberships01,00001,0001,0000HS565400 549003Printing Services094901,000500(500)HS565400 549004Registrations/Training151,040501 ,2501,2500 General Fund Housing and Homeless Services - Detail HS565400 Row LabelsDetail Amount2027 Proposed Budget HS565400 - Housing SS-Homeless Svcs 510000 - Salaries & Wages195,443 520001 - FICA/401A12,117 520002 - Medicare2,834 520003 - L&I747 520004 - PERS10,124 520005 - Med Ins25,126 520006 - Life Ins1,493 520008 - HRA498 520009 - WA State PFML631 531001 - Office Supplies/Equipment250 535001 - Small Tools & Minor Equipment1,500 541005 - Professional Services-General10,000 541019 - Transient Relocation/Transport bus passes, train tickets, etc10,000.00 541019 - Transient Relocation/Transport Total10,000.0010,000 541025 - Encampment Cleanup25,000 541026 - Vehicle Towing/Relocation2,000 542003 - Cell Phone Service1,200 543001 - Employee Travel Expenses1,000 543002 - External Board Stipend500 548031 - Desktop SW Subscript/Maint250 549002 - Memberships1,000 549003 - Printing Services500 549004 - Registrations & Training1,250 HS565400 - Housing SS-Homeless Svcs Total10,000.00303,463 General Fund Facilities - Detail Various Row LabelsDetail Amount2027 Proposed Budget 30000 - Facilities Admin 510000 - Salaries & Wages441,989 510900 - Overtime5,000 520001 - FICA/401A27,403 520002 - Medicare6,409 520003 - L&I11,105 520004 - PERS22,895 520005 - Med Ins105,999 520006 - Life Ins3,377 520008 - HRA2,048 520009 - WA State PFML1,427 531000 - Miscellaneous Supplies500 531001 - Office Supplies/Equipment500 531006 - Safety Supplies500 531010 - Vehicle Supplies1,000 532001 - Vehicle Fuel5,000 535001 - Small Tools & Minor Equipment5,000 541017 - Advertising1,000 542003 - Cell Phone Service3,000 543001 - Employee Travel Expenses1,500 545003 - Equipment Rental1,000 545007 - Interfund Vehicle Lease20,600 548003 - Vehicle Service - Rep & Maint1,000 548031 - Desktop SW Subscript/Maint4,500 549002 - Memberships1,500 Page 1 of 5 General Fund Facilities - Detail Various Row LabelsDetail Amount2027 Proposed Budget 549004 - Registrations & Training4,000 549006 - Miscellaneous Services500 30000 - Facilities Admin Total678,752 30100 - City Hall Maint 531001 - Office Supplies/Equipment2,000 531006 - Safety Supplies1,500 531008 - Repair & Maintenance Supplies16,000 531009 - Janitorial Supplies 12,500.00 531009 - Janitorial Supplies Total12,500.0012,500 531012 - Holiday Decorations1,000 532001 - Vehicle Fuel300 535001 - Small Tools & Minor Equipment10,000 541005 - Professional Services-General10,000 541021 - Janitorial Services 7,500.00 541021 - Janitorial Services Total7,500.007,500 544003 - Taxes and Assessments2,200 545003 - Equipment Rental1,000 547001 - Gas/Electric Service55,000 547002 - Water Service3,000 547003 - Sewer Service1,500 548001 - Repair & Maintenance Services McKinstry On Call HVAC repairs6,000.00 Unforseen repair4,000.00 548001 - Repair & Maintenance Services Total10,000.0010,000 Page 2 of 5 General Fund Facilities - Detail Various Row LabelsDetail Amount2027 Proposed Budget 548007 - Building/Grounds Rep & Maint Carpet Cleaning12,000.00 Elevator Service (Schindler)add 5% for 2027 Inflation2,500.00 Fire Sprinkler Inspection, Backflow Testing, Annual Fire 2,300.00 Alarm (Western Sates) Landscaping contract, mowing and weed control19,500.00 McKinstry HVAC Preventive Maintenance14,000.00 Misc10,000.00 Pest Control2,200.00 Rug service, mats, wipes4,000.00 Security Monitoring1,250.00 Snow Plowing20,000.00 Western States Power (Generator)3,500.00 Window Cleaning7,500.00 548007 - Building/Grounds Rep & Maint Total98,750.0098,750 549006 - Miscellaneous Services Misc Permits0.00 549006 - Miscellaneous Services Total0.001,000 30100 - City Hall Maint Total128,750.00233,250 30200 - CenterPlace Maint 531006 - Safety Supplies500 531008 - Repair & Maintenance Supplies25,000 535001 - Small Tools & Minor Equipment500 541005 - Professional Services-General Clean Building Compliance10,000.00 541005 - Professional Services-General Total10,000.0010,000 541021 - Janitorial Services125,000 545003 - Equipment Rental1,500 547001 - Gas/Electric Service115,000 547002 - Water Service12,000 547003 - Sewer Service3,000 547004 - Waste Disposal300 548001 - Repair & Maintenance Services CP Kitchen appliance repair10,000.00 On Call Plumber (Bulldog Rooter) kitchen drains11,000.00 Page 3 of 5 General Fund Facilities - Detail Various Row LabelsDetail Amount2027 Proposed Budget 548001 - Repair & Maintenance Services Total21,000.0021,000 548007 - Building/Grounds Rep & Maint Automatic Logic Contracting Services (HVAC)2,800.00 Elevator Maintenance2,400.00 Exhaust Hood Cleaning4,500.00 Fire Sprinkler inspection, back flow testing, fire alarm, 2,350.00 kitchen hood inspection (Western States) HVAC Quarterly Maintenance (Apollo)13,000.00 Pest Control3,600.00 548007 - Building/Grounds Rep & Maint Total28,650.0028,650 549006 - Miscellaneous Services Annual permits (2,000.00 549006 - Miscellaneous Services Total2,000.002,000 30200 - CenterPlace Maint Total61,650.00344,450 30300 - Precinct Maint 531004 - Operating Supplies1,000 531008 - Repair & Maintenance Supplies10,000 531009 - Janitorial Supplies7,500 535001 - Small Tools & Minor Equipment3,000 541021 - Janitorial Services78,000 544003 - Taxes and Assessments Stormwater fees2,200.00 544003 - Taxes and Assessments Total2,200.002,200 545003 - Equipment Rental1,000 547001 - Gas/Electric Service23,500 547002 - Water Service2,000 547003 - Sewer Service1,300 547004 - Waste Disposal500 548001 - Repair & Maintenance Services Unforeseen repairsAdd 10% for inflation and fuel surchar6,000.00 548001 - Repair & Maintenance Services Total6,000.006,000 Page 4 of 5 General Fund Facilities - Detail Various Row LabelsDetail Amount2027 Proposed Budget 548007 - Building/Grounds Rep & Maint Carpet Cleaning4,000.00 Fire panel and ancillary building monitoring1,700.00 Fire sprinkler, backflow testing2,000.00 generator service3,500.00 lawn mowing and weed control10,000.00 pest controladded 3% inflation of 2027 budget3,000.00 rug service1,600.00 Snow Plowing15,000.00 United Technologies Corporation2,700.00 548007 - Building/Grounds Rep & Maint Total43,500.0043,500 549006 - Miscellaneous Services Misc Permits, background checks2,000.00 549006 - Miscellaneous Services Total2,000.002,000 30300 - Precinct Maint Total53,700.00181,500 30900 - Other City Facilities 531008 - Repair & Maintenance Supplies1,500 541005 - Professional Services-General25,000 544003 - Taxes and Assessments Stormwater fees3,000.00 544003 - Taxes and Assessments Total3,000.003,000 547001 - Gas/Electric Service3,500 547003 - Sewer Service1,200 548001 - Repair & Maintenance Services5,000 548007 - Building/Grounds Rep & Maint5,000 549006 - Miscellaneous Services Property Management Fees5,000.00 549006 - Miscellaneous Services Total5,000.005,000 30900 - Other City Facilities Total8,000.0049,200 Grand Total252,100.001,487,152 Page 5 of 5 eets\\Finance budget worksheets 2027 BudgetBudgetfrom 2026 000000000000000000000000000000000000 Total budget increase = 6.41% Combined nonpayroll increase = (5.43%) 7,7674,1952,5665,6664,500(1,166) 12,63011,49020,74219,50019,300(200) 20232024202520262027Increase/ ActualActualActualAmendedProposedDecrease 1,237,5111,402,9171,463,1391,539,9691,641,667101,698 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Department Worksh es g Total Finance1,257,9081,418,6021,486,4481,565,1351,665,467100,332 artment p roll Taxes/Benefits y lies es/Pa g pp General FundFinance DeWa FN514200 510000Wages893,2221,000,9851,060,5201,092,3121,157,94965,637FN514200 510900Overtime1472,017FN514200 520001FICA/401A52,29558,12561,49665,49469,4143,920FN514200 520002Medicare12,53413,96714,77215,83916,790951FN514200 520003L&I2,1022,4242,3705,0705,476406FN514200 520004PERS87,36993,13676,89780,23059,982(20,248)FN514200 520005Med Ins175,731215,931230,809263,4 11312,59549,184FN514200 520006Life Ins6,6547,3857,0648,3458,847502FN514200 520008HRA5,5006,5006,5006,5007,000500FN514200 520009WA State PFML1,9312,0992,7112,7683,614846FN514200 520901FICA/401A OT9121FN514200 520902Medicare OT229FN514200 520903L&I OT17FN514200 520904PERS OT14192 Su FN514200 531001Office & Operating Supplies7,7674,1952,5665,6664,500(1,166)Other Services & Char FN514200 540001Merchant Charges (Bank Fees)(22)9435000FN514200 541001Accounting and Auditing1976FN514200 541005Professional Services0002,5002,5000FN514200 542001Postage2,3502,4442,5392,4002,4000FN51 4200 543001Travel/Mileage7901,4618,5905,6005,6000FN514200 548001Equipment Repair & Maintenance7670FN514200 548002Copier Maintenance2,0102,1751,7162,2002,000(200)FN514200 548031Software Licenses and Maintenance1,0451,5725331,0001,0000FN514200 549001Subscriptions1554903000(300)FN514200 549002Memberships1,8601,3991,3701,4001,4000FN514200 549004Registrations3,7451,7255,9594,1004,40030 0FN514200 549005Filing and Recording Fees0(5)FN514200 549006Miscellaneous Services500 General Fund Finance - Detail FN514200 Row LabelsDetail Amount2027 Proposed Budget 14000 - Financial Services 510000 - Salaries & Wages1,157,949 520001 - FICA/401A69,414 520002 - Medicare16,790 520003 - L&I5,476 520004 - PERS59,982 520005 - Med Ins312,595 520006 - Life Ins8,847 520008 - HRA7,000 520009 - WA State PFML3,614 531001 - Office Supplies/Equipment Check Stock1,000.00 Copy Paper1,200.00 Misc. Office Supplies2,300.00 531001 - Office Supplies/Equipment Total4,500.004,500 541005 - Professional Services-General2,500 542001 - Postage Postage2,400.00 542001 - Postage Total2,400.002,400 543001 - Employee Travel Expenses Governmental Finance Officers Assoc(GFOA) - 32,450.00 Misc Mileage (Bank runs, etc.)700.00 Washington Finance Officers Assoc Conference -22,450.00 543001 - Employee Travel Expenses Total5,600.005,600 548002 - Copier Service2,000 548031 - Desktop SW Subscript/Maint1,000 549002 - Memberships1,400 Page 1 of 2 General Fund Finance - Detail FN514200 Row LabelsDetail Amount2027 Proposed Budget 549004 - Registrations & Training GASB Update900.00 Governmental Finance Officers Assoc(GFOA) - 31,800.00 Washington Finance Officers Assoc conference - 31,700.00 549004 - Registrations & Training Total4,400.004,400 14000 - Financial Services Total16,900.001,665,467 Grand Total16,900.001,665,467 Page 2 of 2 General Fund General Government - Detail Various Row LabelsDetail Amount2027 Proposed Budget GG513100 - GenGov City Manager Activities 541005 - Professional Services-General City Manager directed for professional service related 210,250 tasks or to assist City Depts with line-item 541005 - Professional Services-General Total210,250210,250.00 GG513100 - GenGov City Manager Activities Total210,250210,250.00 GG514200 - GenGov Financial Services 541001 - Accounting And Auditing Annual audit by State Auditor & assistance with 145,000 technical issues. 541001 - Accounting And Auditing Total145,000145,000.00 GG514200 - GenGov Financial Services Total145,000145,000.00 GG514400 - GenGov Election Services 546057 - Election Costs Per ballot issue/per capita allocation by Spokane 100,000 County every odd year. 546057 - Election Costs Total100,000100,000.00 GG514400 - GenGov Election Services Total100,000100,000.00 GG514900 - GenGov Voter Registration 546068 - Voter Registration Per capita allocation by Spokane County110,000 546068 - Voter Registration Total110,000110,000.00 GG514900 - GenGov Voter Registration Total110,000110,000.00 GG518100 - GenGov Personnel Services 542001 - Postage200.00 GG518100 - GenGov Personnel Services Total200.00 GG518300 - GenGov Facilities Maintenance 531000 - Miscellaneous Supplies500.00 531010 - Vehicle Supplies600.00 GG518300 - GenGov Facilities Maintenance Total1,100.00 GG518900 - GenGov Oth Central Services 531001 - Office Supplies/Equipment Bike helmets for SCOPE program.3,000 Miscellaneous supplies such as envelopes1,000 531001 - Office Supplies/Equipment Total4,0004,000.00 Page 1 of 3 General Fund General Government - Detail Various Row LabelsDetail Amount2027 Proposed Budget 540001 - Merchant Charges (Bank Fees)500.00 542002 - Telephone Service Analog Voice Services - Comcast2,400 City Hall Hosted Voice Service (SIP Trunks) - Intermax9,000 Fax Lines (4) - Intermax1,200 542002 - Telephone Service Total12,60012,600.00 542003 - Cell Phone Service Loaner MiFi - Verizon2,000 542003 - Cell Phone Service Total2,0002,000.00 542008 - Internet Service CH Failover Internet - Comcast3,000 CH Internet - Zayo8,400 542008 - Internet Service Total11,40011,400.00 542010 - Network Infrastructure Access Dark Fiber (CH to CP, CH to Precinct, CH to County)6,600 542010 - Network Infrastructure Access Total6,6006,600.00 542011 - Network Inf Access-SCRAPS Pass thru for County Dark Fiber SCRAPS - Zayo1,400 542011 - Network Inf Access-SCRAPS Total1,4001,400.00 544003 - Taxes and Assessments Aging & Long-Term Care of Eastern Washington12,000 Stormwater Assessments for general City property.6,800 544003 - Taxes and Assessments Total18,80018,800.00 545003 - Equipment Rental Postage meter rental costs4,000 545003 - Equipment Rental Total4,0004,000.00 545007 - Interfund Vehicle Lease Future replacement of City pool vehicle.3,300 545007 - Interfund Vehicle Lease Total3,3003,300.00 549006 - Miscellaneous Services Miscellaneous services such as document shredding 2,000 charges. 549006 - Miscellaneous Services Total2,0002,000.00 GG518900 - GenGov Oth Central Services Total66,10066,600.00 Page 2 of 3 General Fund General Government - Detail Various Row LabelsDetail Amount2027 Proposed Budget GG519000 - GenGov Risk Management 531001 - Office Supplies/Equipment Kitchen supplies, calendar, copy paper, letterhead, 500 toner, etc. 531001 - Office Supplies/Equipment Total500500.00 GG519000 - GenGov Risk Management Total500500.00 GG553700 - GenGov Pollution Control 546058 - Spokane County Air Poll Auth Spokane Regional Clean Air Agency dues.237,200 546058 - Spokane County Air Poll Auth Total237,200237,200.00 GG553700 - GenGov Pollution Control Total237,200237,200.00 GG566000 - GenGov Chem Dependency Svcs 541033 - Liquor Excise Tax15,000.00 541034 - Liquor Profits16,500.00 GG566000 - GenGov Chem Dependency Svcs Total31,500.00 GG592180 - Gen Gov DebtSvcCost-GG 582001 - Debt Service - Other700.00 GG592180 - Gen Gov DebtSvcCost-GG Total700.00 GG597000 - Gen Gov Transfer Out 500204 - IF Transfer to 204 Transfer for City Hall bond payment.397,750 500204 - IF Transfer to 204 Total397,750397,750.00 500501 - IF Transfer to 501 Transfer for reserve for replacement of IT capital 125,000 equipment. 500501 - IF Transfer to 501 Total125,000125,000.00 500502 - IF Transfer to 502 Transfer for City insurance premium.1,300,000 500502 - IF Transfer to 502 Total1,300,0001,300,000.00 GG597000 - Gen Gov Transfer Out Total1,822,7501,822,750.00 Grand Total2,691,8002,725,800.00 Page 3 of 3 General Fund Information Technology - Detail IT518800 Row LabelsDetail Amount2027 Proposed Budget IT518800 - IT IT Services 510000 - Salaries & Wages333,480 520001 - FICA/401A20,676 520002 - Medicare4,835 520003 - L&I1,685 520004 - PERS17,274 520005 - Med Ins77,494 520006 - Life Ins2,548 520008 - HRA1,400 520009 - WA State PFML1,077 531001 - Office Supplies/Equipment300 532001 - Vehicle Fuel1,000 535001 - Small Tools & Minor Equipment IT accessories, plotter ink, misc tools, cases, batteries, p7,000.00 535001 - Small Tools & Minor Equipment Total7,000.007,000 535008 - Security Hardware Security camera (repair/replace)2,000.00 535008 - Security Hardware Total2,000.002,000 535009 - Network Hardware network switch hardware4,000.00 535009 - Network Hardware Total4,000.004,000 535011 - Desktop Hardware A/V equipment2,000.00 Backup battery (UPS) replacements3,000.00 Desk phone handsets (add/replace)4,000.00 Desktop scanner replacement2,000.00 mobile device replacement (iPad/iPhone)3,000.00 PC/Conf room display replacements4,500.00 Test/Dev equipment3,000.00 535011 - Desktop Hardware Total21,500.0021,500 Page 1 of 4 General Fund Information Technology - Detail IT518800 Row LabelsDetail Amount2027 Proposed Budget 535014 - Non Capital Server Hardware Server disk replacements1,500.00 Server internal parts (other)1,500.00 Server memory upgrade/replacement2,000.00 535014 - Non Capital Server Hardware Total5,000.005,000 541032 - Contracted IT Support A/V Maintenance5,000.00 Broadcast production support (Twisted Pair)1,000.00 Custom EERP/HRM support500.00 Electrical work2,000.00 Network project support3,000.00 Outsource Project Temp Labor5,000.00 phone system support (add/move/change)1,000.00 Security systems maintenance1,500.00 Spokane County IS Admin Support1,000.00 541032 - Contracted IT Support Total20,000.0020,000 542001 - Postage200 542003 - Cell Phone Service Cell phones and hotspot for after hours support3,000.00 542003 - Cell Phone Service Total3,000.003,000 543001 - Employee Travel Expenses ACCIS conference travel2,200.00 Misc mileage (parts pickup, etc)300.00 MS ISAC conference2,000.00 543001 - Employee Travel Expenses Total4,500.004,500 545005 - Computer Leases85,000 548002 - Copier Service200 548003 - Vehicle Service - Rep & Maint2,500 548031 - Desktop SW Subscript/Maint Helpdesk Software (N-Able)3,000.00 MS Copilot License (90 licenses)45,000.00 MS Office Licensing - M365 subscriptions w/ email55,000.00 Zoom Licensing (16+2 webinar)6,000.00 548031 - Desktop SW Subscript/Maint Total109,000.00109,000 Page 2 of 4 General Fund Information Technology - Detail IT518800 Row LabelsDetail Amount2027 Proposed Budget 548032 - Hosted Software as a Service Enterprise EERP SaaS - Finance, HR, Payroll200,000.00 Mobile Text Archiving - Smarsh/Telemessage6,300.00 Pagefreezer Social Media Archiving4,500.00 QAlert - Citizen engagement portal35,000.00 Service desk and Remote management software7,500.00 Vasion/PrinterLogic managed print services3,200.00 Webpreserver Archiving for NextDoor4,000.00 Website ADA Accessibility Software25,000.00 Website hosting - City website (CivicPlus)17,850.00 548032 - Hosted Software as a Service Total303,350.00303,350 548033 - Server HW Subscript/Maint CenterPlace - Cisco blade server maintenance2,500.00 CenterPlace - Nimble SAN storage support9,500.00 City Hall - Cisco Blade Server maintenance2,500.00 City Hall - Nimble SAN hardware support9,500.00 548033 - Server HW Subscript/Maint Total24,000.0024,000 548034 - Server SW Subscript/Maint Commvault backup solution - Replaced Rubrik in 202632,000.00 Inventory and Deploy Software - PDQ4,600.00 JOAN room management300.00 LaserFiche Support - Cities Digital19,200.00 MS Core CAL Bridge O365 - SHI4,500.00 MS Exchange Server Subscription1,200.00 MS Server Datacenter licensing4,000.00 MS Server Standard licening8,000.00 MS SQL Server licensing3,500.00 VMware production support subscription37,000.00 548034 - Server SW Subscript/Maint Total114,300.00114,300 548035 - Network HW Subscript/Maint Access switch maintenance/support19,000.00 APC Support plan for City Hall UPS2,500.00 Core Switch maintenance and renewal15,000.00 VERTIV UPS support - CenterPlace2,500.00 548035 - Network HW Subscript/Maint Total39,000.0039,000 548036 - Network SW Subscript/Maint Cellular modem management400.00 Network monitoring/management21,000.00 server room temperature monitoring200.00 548036 - Network SW Subscript/Maint Total21,600.0021,600 Page 3 of 4 General Fund Information Technology - Detail IT518800 Row LabelsDetail Amount2027 Proposed Budget 548037 - Security HW Subscript/Maint AW security sensor subscription5,500.00 Firewall HW Support19,800.00 Terrace View Firewall support300.00 548037 - Security HW Subscript/Maint Total25,600.0025,600 548038 - Security SW Subscript/Maint Dynamic DNS Service250.00 Email security and archiving17,000.00 End user phishing training solution3,200.00 Lynx Duress server support3,000.00 Managed Security Services Subcription - AW60,000.00 MS Entra AD Conditional access licensing1,750.00 Multi-Factor authentication software5,500.00 Password manager7,200.00 SSL Certificates2,000.00 548038 - Security SW Subscript/Maint Total99,900.0099,900 549002 - Memberships ACCIS membership1,000.00 549002 - Memberships Total1,000.001,000 549004 - Registrations & Training ACCIS/MS-ISAC conferences6,000.00 549004 - Registrations & Training Total6,000.006,000 IT518800 - IT IT Services Total810,750.001,360,419 IT594180 - IT Capital 564011 - Capital Computer Hardware Hardware Contingency15,000.00 564011 - Capital Computer Hardware Total15,000.0015,000 IT594180 - IT Capital Total15,000.0015,000 IT594189 - IT Capital NR 564000 - Capital IT Equipment Copier Replacement - Qty 2 every year, cycling every 720,000.00 Physical Server Replacement10,000.00 Software Contingency10,000.00 564000 - Capital IT Equipment Total40,000.0040,000 IT594189 - IT Capital NR Total40,000.0040,000 Grand Total1,415,4191,415,419 Page 4 of 4 eets\\HR budget worksheets 2027 BudgetBudgetfrom 2026 0000 Total budget increase =3.87% Nonpayroll budget increase =9.19% 2,2241,9158892,2004,4001,700 61,01688,11420,52131,53032,430400 323,305342,365367,274383,375396,40813,033 20232024202520262027Increase/ ActualActualActualAmendedProposedDecrease P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Department Worksh es g Total Human Resources 386,544432,394388,684417,105433,23815,133 roll Taxes/Benefits y lies es/Pa g pp General FundHuman Resources DivisionWa HR518100 510000Wages239,565250,023272,341279,492291,12011,628HR518100 520001FICA/401A14,09614,52015,61616,11217,050938HR518100 520002Medicare3,4093,5303,8364,05 34,221168HR518100 520003L&I4225095101,0401,12383HR518100 520004PERS22,55423,26620,12420,52915,080(5,449)HR518100 520005Med Ins39,54046,66950,80357,83363,2025,369HR518100 520006Life Ins1,7161,8981,866 2,1352,22489HR518100 520008HRA1,5001,5001,5001,5001,5000HR518100 520009WA State PFML505451678681888207 Su HR518100 531001Office & Operating Supplies1,3851,4744861,5003,2001,700HR518100 532001Fuel00HR518100 535013Employee Health & Wellness Supplies8394424037007000HR518100 535023Safety Committee Supplies0000500500 Other Services & Char HR515410 541004Legal1,62950,5714564,0004,0000HR 518100 541005Professional Services25,12520,37510,1398,6808,6800HR518100 541017Advertising20,2393,9571,7603,5003,5000HR518100 542001Postage441121000HR518100 543001Travel/Mileage1,4041,3191,3611,5001,5 000HR518100 548002Copier Maintenance726637578000HR518100 548031Software Licenses & Maintenance1874041270400400HR518100 549002Memberships4622008938508500HR518100 549004Registrations2,3594555382,5002,5 000HR518100 549010Employee Education Reimbursement8,00010,0004,48510,00010,0000HR518100 549050Employee Health & Wellness8411841645005000HR518100 549051Safety Committee Services0000500500 General Fund Human Resources - Detail HR518100 Row LabelsDetail Amount2027 Proposed Budget 19000 - Human Resources 510000 - Salaries & Wages291,120 520001 - FICA/401A17,050 520002 - Medicare4,221 520003 - L&I1,123 520004 - PERS15,080 520005 - Med Ins63,202 520006 - Life Ins2,224 520008 - HRA1,500 520009 - WA State PFML888 531001 - Office Supplies/Equipment General Office Supplies1,500.00 Office Chair1,700.00 531001 - Office Supplies/Equipment Total3,200.003,200 535013 - Emp Health & Wellness Supplies700 535023 - Safety Committee Supplies500 541004 - Contract Attorney Services4,000 541005 - Professional Services-General Employee Health Reimbursement Account monthly 4,800.00 administrative fee. Employee Pre-employment physical exams2,400.00 Perspective employee criminal history checks1,480.00 541005 - Professional Services-General Total8,680.008,680 541017 - Advertising3,500 543001 - Employee Travel Expenses Travel cost for HR Director to attend the Labor 750.00 Relations Institute annual training Travel for HR Tech to attend required Wellness 750.00 Summit. 543001 - Employee Travel Expenses Total1,500.001,500 548031 - Desktop SW Subscript/Maint400 Page 1 of 2 General Fund Human Resources - Detail HR518100 Row LabelsDetail Amount2027 Proposed Budget 549002 - Memberships850 549004 - Registrations & Training2,500 549010 - Education Reimbursement10,000 549050 - Emp Health/Welln Events - Serv500 549051 - Safety Committee Services500 19000 - Human Resources Total13,380.00433,238 Grand Total13,380.00433,238 Page 2 of 2 General Fund Engineering - Detail EG543100/EG558500 Row LabelsDetail Amount2027 Proposed Budget EG543100 - Eng Street OH Management 510000 - Salaries & Wages942,630 511000 - Temporary/Seasonal Wages9,269 520001 - FICA/401A56,064 520002 - Medicare13,668 520003 - L&I11,004 520004 - PERS48,828 520005 - Med Ins206,198 520006 - Life Ins7,198 520008 - HRA4,808 520009 - WA State PFML2,919 521001 - FICA/401A Temp/Seasonal575 521002 - Medicare Temp/Seasonal134 521003 - L&I Temp/Seasonal1,785 521009 - WA State PFML Temp/Seasonal30 531001 - Office Supplies/Equipment Office chair replacement2,000.00 Office Supplies / Equipment8,000.00 531001 - Office Supplies/Equipment Total10,000.0010,000 531006 - Safety Supplies Safety Equipment1,500.00 531006 - Safety Supplies Total1,500.001,500 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies500.00 531008 - Repair & Maintenance Supplies Total500.00500 531010 - Vehicle Supplies Vehicle Maintenance Supplies3,000.00 531010 - Vehicle Supplies Total3,000.003,000 532001 - Vehicle Fuel Fuel8,500.00 Page 1 of 6 General Fund Engineering - Detail EG543100/EG558500 Row LabelsDetail Amount2027 Proposed Budget 532001 - Vehicle Fuel Total8,500.008,500 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment2,000.00 535001 - Small Tools & Minor Equipment Total2,000.002,000 535011 - Desktop Hardware Non Capital PC Software/Hardware1,350.00 535011 - Desktop Hardware Total1,350.001,350 541003 - GIS Services Arc GIS Use $90,300 for the split (2026 - 2028)18,060.00 Pictometry Use $18,000 for the split3,600.00 541003 - GIS Services Total21,660.0021,660 541005 - Professional Services-General Grant application Professional Support35,000.00 Pre-design work / Project not assigned30,000.00 Special Projects50,000.00 541005 - Professional Services-General Total115,000.00115,000 541017 - Advertising Federal A/E Roster2,000.00 Non project items, job ads (Indeed È)3,000.00 541017 - Advertising Total5,000.005,000 542001 - Postage Postage500.00 542001 - Postage Total500.00500 542003 - Cell Phone Service Laptop (3)1,332.00 Laptop (3.5)1,554.00 Msg Archiving $100/pp x (8.5)850.00 Phones (3.5)1,554.00 Phones (5)-Avg price $37.00/mo, $444yr2,220.00 542003 - Cell Phone Service Total7,510.007,510 543001 - Employee Travel Expenses Travel/Mileage5,500.00 543001 - Employee Travel Expenses Total5,500.005,500 545007 - Interfund Vehicle Lease Interfund Vehicle Lease14,950.00 545007 - Interfund Vehicle Lease Total14,950.0014,950 548001 - Repair & Maintenance Services Equipment Repair & Maintenance500.00 Page 2 of 6 General Fund Engineering - Detail EG543100/EG558500 Row LabelsDetail Amount2027 Proposed Budget 548001 - Repair & Maintenance Services Total500.00500 548002 - Copier Service Copier3,200.00 Plotter repair480.00 548002 - Copier Service Total3,680.003,680 548003 - Vehicle Service - Rep & Maint Vehicle Service - Repair & Maint2,000.00 548003 - Vehicle Service - Rep & Maint Total2,000.002,000 548031 - Desktop SW Subscript/Maint Adobe Acrobat Pro $225/ea550.00 AutoCAD - C3D (DLT Solutions)1,475.00 AutoCAD - New Seats (DLT Solutions)7,800.00 AutoCAD - Old Seats (DLT Solutions) - Prices good to 2010,500.00 AutoCAD - Projected New Seat (DLT Solutions)3,887.00 Blue Beam - New seats2,000.00 Blue Beam - Old Seats4,300.00 Eagleweb Access - online search for county easements170.00 Equipment Watch5,175.00 New software seats3,500.00 548031 - Desktop SW Subscript/Maint Total39,357.0039,357 549002 - Memberships American Public Works Association270.00 ASCE300.00 Professional Engineer - Even Year0.00 Professional Engineer - Odd Year768.00 Various500.00 WTS390.00 549002 - Memberships Total2,228.002,228 549003 - Printing Services Printing & Binding1,680.00 549003 - Printing Services Total1,680.001,680 549004 - Registrations & Training BNSF525.00 Class Registration, Webinar fees & Training5,500.00 Flagging1,550.00 UPPR200.00 549004 - Registrations & Training Total7,775.007,775 EG543100 - Eng Street OH Management Total254,190.001,559,300 Page 3 of 6 General Fund Engineering - Detail EG543100/EG558500 Row LabelsDetail Amount2027 Proposed Budget EG558500 - Eng BldgPermits & Plan Reviews 510000 - Salaries & Wages513,587 510900 - Overtime50,000 520001 - FICA/401A31,842 520002 - Medicare7,447 520003 - L&I9,828 520004 - PERS26,604 520005 - Med Ins98,538 520006 - Life Ins3,918 520008 - HRA2,263 520009 - WA State PFML1,658 531001 - Office Supplies/Equipment Meeting supplies100.00 Office chair replacement1,000.00 Office Supplies2,000.00 531001 - Office Supplies/Equipment Total3,100.003,100 531006 - Safety Supplies Safety Equipment500.00 531006 - Safety Supplies Total500.00500 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies500.00 531008 - Repair & Maintenance Supplies Total500.00500 531010 - Vehicle Supplies Vehicle Maintenance Supplies2,000.00 531010 - Vehicle Supplies Total2,000.002,000 532001 - Vehicle Fuel FuelFor 3.0 vehicles11,000.00 532001 - Vehicle Fuel Total11,000.0011,000 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment500.00 535001 - Small Tools & Minor Equipment Total500.00500 Page 4 of 6 General Fund Engineering - Detail EG543100/EG558500 Row LabelsDetail Amount2027 Proposed Budget 541003 - GIS Services Arc GIS Use $90,300 for the split (2026 - 2028)13,545.00 Pictometry Use $18,000 for the split2,700.00 541003 - GIS Services Total16,245.0016,245 541005 - Professional Services-General Inspection Contract30,000.00 Survey Contract (Zadlands)40,000.00 541005 - Professional Services-General Total70,000.0070,000 541024 - 811 Service Inland Empire Utility - 8117,000.00 541024 - 811 Service Total7,000.007,000 542001 - Postage Postage100.00 542001 - Postage Total100.00100 542003 - Cell Phone Service Cell Phones1,776.00 Laptop1,332.00 Msg Archiving $100/pp x (2.5)300.00 542003 - Cell Phone Service Total3,408.003,408 543001 - Employee Travel Expenses Travel/ Mileage1,500.00 543001 - Employee Travel Expenses Total1,500.001,500 545007 - Interfund Vehicle Lease Interfund Vehicle Lease8,500.00 545007 - Interfund Vehicle Lease Total8,500.008,500 548001 - Repair & Maintenance Services Equipment Repair & Maintenance500.00 548001 - Repair & Maintenance Services Total500.00500 548002 - Copier Service Copier800.00 Plotter repair120.00 548002 - Copier Service Total920.00920 548003 - Vehicle Service - Rep & Maint Vehicle Service - Repair & Maint1,500.00 548003 - Vehicle Service - Rep & Maint Total1,500.001,500 548031 - Desktop SW Subscript/Maint Page 5 of 6 General Fund Engineering - Detail EG543100/EG558500 Row LabelsDetail Amount2027 Proposed Budget Adobe Acrobat675.00 Blue Beam - New seats400.00 Blue Beam - Old Seats200.00 SmartGov (Granicus)10,800.00 548031 - Desktop SW Subscript/Maint Total12,075.0012,075 549002 - Memberships American Society of Civil Engineers (ASCE)650.00 Professional Engineer - Odd Year128.00 Various300.00 549002 - Memberships Total1,078.001,078 549003 - Printing Services Printing & Binding70.00 549003 - Printing Services Total70.0070 549004 - Registrations & Training BNSF (3) @ $2575.00 Flagging480.00 Registrations2,500.00 549004 - Registrations & Training Total3,055.003,055 EG558500 - Eng BldgPermits & Plan Reviews Total143,551.00889,236 Grand Total397,741.002,448,536 Page 6 of 6 General Fund Building - Detail BD524600/BD558500 2027 Proposed Row LabelsBudget Detail Amount BD524600 - Bldg Code Enforcement 510000 - Salaries & Wages 206,340 510900 - Overtime 1,000 520001 - FICA/401A 12,793 520002 - Medicare 2,992 520003 - L&I 4,368 520004 - PERS 10,688 520005 - Med Ins 66,392 520006 - Life Ins 1,576 520008 - HRA 1,500 520009 - WA State PFML 666 531001 - Office Supplies/Equipment Materials For Door Hangers, Copy Paper, Business Cards, Name Plaques, Tools (Hammers, Posts, Ladder)1,200 531001 - Office Supplies/Equipment Total 1,2001,200 531006 - Safety Supplies Safety Vests, Hard Hats, Safety Glasses, Breathing Equipment, Clothing, Boots, PPE for Abatements 2,000 531006 - Safety Supplies Total 2,0002,000 531008 - Repair & Maintenance Supplies Non-Vehicle Repairs & Maintenance 500 531008 - Repair & Maintenance Supplies Total 500500 531010 - Vehicle Supplies 2 CE Vehicles - INTERNAL Repair Work 5,000 531010 - Vehicle Supplies Total 5,0005,000 532001 - Vehicle Fuel 2 Code Enforcement Vehicles - Fuel 7,500 532001 - Vehicle Fuel Total 7,5007,500 541018 - Legal Notices Legal Notices 500 541018 - Legal Notices Total 500500 Page 1 of 5 General Fund Building - Detail BD524600/BD558500 2027 Proposed Row LabelsBudget Detail Amount 542001 - Postage Postage 800 542001 - Postage Total800800 542003 - Cell Phone Service 2 CE Cell PhonesApprox $45/mth - $1080/yr 1,080 2 CE iPadsApprox $45/mth - $1080/yr1,080 Message Archiving $100 /pp x 2200 542003 - Cell Phone Service Total 2,3602,360 543001 - Employee Travel Expenses Parking & Mileage for various Code Enforcement training and conferences. 2,000 543001 - Employee Travel Expenses Total 2,0002,000 545007 - Interfund Vehicle Lease 1,000 548003 - Vehicle Service - Rep & Maint Repairs To CE Vehicles To Be Done At An OUTSIDE facility5,000 548003 - Vehicle Service - Rep & Maint Total 5,0005,000 548031 - Desktop SW Subscript/Maint Smartgov Licensing, Adobe Pro $205/pp5,200 Software Licenses & Maintenance 1,500 548031 - Desktop SW Subscript/Maint Total 6,7006,700 549002 - Memberships Memberships 750 549002 - Memberships Total 750750 549004 - Registrations & Training Registrations 1,500 549004 - Registrations & Training Total 1,5001,500 549005 - Filing & Recording Fees Filing & Recording Fees 1,000 549005 - Filing & Recording Fees Total 1,0001,000 549008 - Code Enforcement Abatement Svc Code Enforcement Abatement 100,000 549008 - Code Enforcement Abatement Svc Total 100,000100,000 BD524600 - Bldg Code Enforcement Total 136,810446,125 BD558500 - Bldg Permits & Plan Review 510000 - Salaries & Wages1,067,283 510900 - Overtime 10,000 Page 2 of 5 General Fund Building - Detail BD524600/BD558500 2027 Proposed Row LabelsBudget Detail Amount 520001 - FICA/401A 66,172 520002 - Medicare 15,476 520003 - L&I 17,534 520004 - PERS 55,285 520005 - Med Ins 243,182 520006 - Life Ins 8,146 520008 - HRA 5,650 520009 - WA State PFML 3,446 531001 - Office Supplies/Equipment Copy Paper, Envelopes, Business Cards, Name Plates, Minor Office Equipment, Brochures, Inspection Ta7,000 531001 - Office Supplies/Equipment Total 7,0007,000 531006 - Safety Supplies Safety Equipment750 531006 - Safety Supplies Total 750750 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies500 531008 - Repair & Maintenance Supplies Total 500500 531010 - Vehicle Supplies (4) Building Inspector Vehicles - INTERNAL Repairs By City Staff 7,000 531010 - Vehicle Supplies Total 7,0007,000 532001 - Vehicle Fuel (4) Building Inspector Vehicles $2,500 per vehicle/per year - Fuel 10,000 532001 - Vehicle Fuel Total10,00010,000 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment 3,500 535001 - Small Tools & Minor Equipment Total3,5003,500 540001 - Merchant Charges (Bank Fees) Credit card fees charged by banks 100,000 540001 - Merchant Charges (Bank Fees) Total100,000100,000 Page 3 of 5 General Fund Building - Detail BD524600/BD558500 2027 Proposed Row LabelsBudget Detail Amount 541005 - Professional Services-General Professional Services 5,000 541005 - Professional Services-General Total5,0005,000 541018 - Legal Notices Legal Notices 300 541018 - Legal Notices Total300300 542001 - Postage Postage 700 542001 - Postage Total700700 542003 - Cell Phone Service (3) Building Inspectors - Message Archiving $100/yr per person300 (3) Cell Phones - Building Inspectors$45/mth - $1620/yr1,620 (3) HP Laptops - Building Officials/CD Coordinator$45/mth - $1620/yr 1,620 (4) Ipads - Building Inspectors/Officials$45/mth - $2160/yr2,160 542003 - Cell Phone Service Total 5,7005,700 543001 - Employee Travel Expenses Travel/Mileage5,000 543001 - Employee Travel Expenses Total 5,0005,000 545007 - Interfund Vehicle Lease16,500 548002 - Copier Service Copier Maintenance 3,500 548002 - Copier Service Total3,5003,500 548003 - Vehicle Service - Rep & Maint Repairs To Inspector & Pool Vehicles Taken To An OUTSIDE Repair Facility8,000 548003 - Vehicle Service - Rep & Maint Total 8,0008,000 548031 - Desktop SW Subscript/Maint Adobe Software Licenses3,300 Blue Beam Software Licenses1,500 SmartGov (Granicus) 30,600 548031 - Desktop SW Subscript/Maint Total 35,40035,400 549002 - Memberships Memberships 900 549002 - Memberships Total 900900 Page 4 of 5 General Fund Building - Detail BD524600/BD558500 2027 Proposed Row LabelsBudget Detail Amount 549003 - Printing Services Code Book Printing for 10 employees due to new code updates.10,000 549003 - Printing Services Total 10,00010,000 549004 - Registrations & Training Registrations8,000 549004 - Registrations & Training Total 8,0008,000 549005 - Filing & Recording Fees Filing & Recording Fees600 549005 - Filing & Recording Fees Total 600600 549006 - Miscellaneous Services Miscellaneous Services500 549006 - Miscellaneous Services Total 500500 BD558500 - Bldg Permits & Plan Review Total 212,3501,721,024 Grand Total 349,1602,167,149 Page 5 of 5 General Fund Planning - Detail PL558600 2027 Proposed Budget Row LabelsDetail Amount PL558600 - Planning CP/ED Planning 510000 - Salaries & Wages608,028 520001 - FICA/401A37,698 520002 - Medicare8,816 520003 - L&I3,370 520004 - PERS31,496 520005 - Med Ins168,487 520006 - Life Ins4,645 520008 - HRA3,600 520009 - WA State PFML1,963 531001 - Office Supplies/Equipment Office Supplies4,300 531001 - Office Supplies/Equipment Total4,3004,300 541003 - GIS Services ESRI/ARC GIS23,000 Pictomerty Tiles4,250 541003 - GIS Services Total27,25027,250 541005 - Professional Services-General Planning related studies50,000 541005 - Professional Services-General Total50,00050,000 541017 - Advertising Advertising1,000 541017 - Advertising Total1,0001,000 541018 - Legal Notices Legal Notice25,000 541018 - Legal Notices Total25,00025,000 541054 - Hearing Examiner Services Hearing Examiner Interlocal Agreement40,000 541054 - Hearing Examiner Services Total40,00040,000 542001 - Postage Postage2,000 542001 - Postage Total2,0002,000 Page 1 of 2 General Fund Planning - Detail PL558600 2027 Proposed Budget Row LabelsDetail Amount 543001 - Employee Travel Expenses Employee Travel Reimbursement5,000 543001 - Employee Travel Expenses Total5,0005,000 548002 - Copier Service Copier Services1,740 548002 - Copier Service Total1,7401,740 548031 - Desktop SW Subscript/Maint Software licenses and maintenance Adobe, Bluebeam.3,575 548031 - Desktop SW Subscript/Maint Total3,5753,575 548034 - Server SW Subscript/Maint SmartGov (Granicus)11,000 Software licenses and maintenance0 548034 - Server SW Subscript/Maint Total11,00011,000 549001 - Subscription Services Subscriptions1,230 549001 - Subscription Services Total1,2301,230 549002 - Memberships Memberships3,855 549002 - Memberships Total3,8553,855 549003 - Printing Services Printing Services1,000 549003 - Printing Services Total1,0001,000 549004 - Registrations & Training Registration and Training4,000 549004 - Registrations & Training Total4,0004,000 549005 - Filing & Recording Fees Filing and recording fees35,000 549005 - Filing & Recording Fees Total35,00035,000 549006 - Miscellaneous Services Misc items500 549006 - Miscellaneous Services Total500500 PL558600 - Planning CP/ED Planning Total216,4501,084,553 Grand Total216,4501,084,553 Page 2 of 2 eets\\Economic Development budget worksheet 2027 ) 12,860 ( from 2026 t e g Bud t e g mendedProposedDecrease Bud A et increase = 1.76% roll increase = 0.00% g y 00000000000000000000 Total bud ctual A Combined nonpa ctual A 000000 2,8282,8284,3363,2283,22801,2873,3541,3095,4005,40001,2873,3541,3095,4005,4000 30,29132,93634,92436,89837,257359 ctual 683,308731,476783,208862,771885,97823,207174,681105,4829,316000413,127301,098435,443446,790446,7900165,1950 20232024202520262027Increase/ A 1,097,7221,035,9271,219,9601,314,9611,338,16823,207 t (No longer here) e1,6541,5562,4443,3003,3000 es7,6040017,97618,552576 g g A e3825591,5001,5000 g es502,380546,970591,197624,798637,65712,859 istrations3,8424,5452,2966,0006,0000 Economic Developmen al Notices8391,67203,0003,0000 g A g y g es g Public Information Total Recurring ExpendituresTotal Economic Development1,262,9171,035,9271,219,9601,314,9611,338,16823,207 ment P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Department Worksh p items g roll Taxes/Benefits y lies es/Pa g pp General FundEconomic DeveloWa ED558700 510000WaED558700 511000Intern - WaED558700 520001FICA/401ED558700 520002Medicare7,1287,7518,3339,0609,246186ED558700 520003L&I1,1221,2241,5172,4802,679199ED5587 00 520004PERS49,88850,88336,13145,89133,031ED558700 520005Med Ins76,47483,612101,339114,494135,83121,337ED558700 520006Life Ins3,8404,1173,9104,7644,86298ED558700 520008HRED558700 520009WA State PFML1,0951,1561,5201,5591,940381ED558700 521001FICA/401A Temp/Seasonal471001,1151,15035ED558700 521002Medicare Temp/Seasonal110002612698ED558700 521003L&I Temp/Seasonal600020021616ED558700 521009WA State PFML Temp/Seasonal1700476013 Su ED558700 531001Office Supplies/EquipmentED558700 532001Fuel00 Other Services & Char ED558700 541003ESRI / ARC GIS6024,01018,58825,00025,0000ED558700 541005Professional Services124,43973,597307,522305,000305,0000ED558700 541009Contracted Economic Development79,00075,52578,52579,00079,0000ED558700 541017CitED558700 541018LeED558700 542001PostaED558700 542003Cell Phones1,0138202,0002,0000ED558700 543001Travel/MileaED558700 548001Repair & Maintenace Services860ED558700 548002Copier Maintenance6368196179409400ED558700 548031Software Licenses & Maintenance22,90031,20513,46716,50016,5000ED558700 549001Subscriptions0551001,0501,0500ED558700 549002Memberships2,9432,4972,5603,5003,5000ED558700 549004ReED558700 549006Miscellaneous Services1100 Nonrecurrin ED594570 564001Office Furniture & Equipment00ED558799 541005Consulting Services General Fund Economic Development - Detail ED558700 2027 Proposed Budget Row LabelsDetail Amount ED558700 - EcoDev CP/ED Economic Dev 510000 - Salaries & Wages637,657 511000 - Temporary/Seasonal Wages18,552 520001 - FICA/401A37,257 520002 - Medicare9,246 520003 - L&I2,679 520004 - PERS33,031 520005 - Med Ins135,831 520006 - Life Ins4,862 520008 - HRA3,228 520009 - WA State PFML1,940 521001 - FICA/401A Temp/Seasonal1,150 521002 - Medicare Temp/Seasonal269 521003 - L&I Temp/Seasonal216 521009 - WA State PFML Temp/Seasonal60 531001 - Office Supplies/Equipment Office Supplies5,400 531001 - Office Supplies/Equipment Total5,4005,400 541003 - GIS Services ESRI/ARC GIS Contract20,000 Pictometry Tiles 5,000 541003 - GIS Services Total25,00025,000 541005 - Professional Services-General Economic impact analysis, strategic planning, business retention and expansion, small business suppo305,000 541005 - Professional Services-General Total305,000305,000 541009 - Contracted ED Services GSI Contract44,000 Spokane Valley Chamber Contract35,000 541009 - Contracted ED Services Total79,00079,000 Page 1 of 2 General Fund Economic Development - Detail ED558700 2027 Proposed Budget Row LabelsDetail Amount 541018 - Legal Notices Legal Notices 3,000 541018 - Legal Notices Total3,0003,000 542001 - Postage Postage 1,500 542001 - Postage Total1,5001,500 542003 - Cell Phone Service Cell Phone 2,000 542003 - Cell Phone Service Total2,0002,000 543001 - Employee Travel Expenses Employee Travel Reimbursement 3,300 543001 - Employee Travel Expenses Total3,3003,300 548002 - Copier Service Copier Services 940 548002 - Copier Service Total940940 548031 - Desktop SW Subscript/Maint Adobe suite 5,500 CoStar6,500 File Camp1,700 Inland NW Economic Alliance (Lightcast) 1,700 Pagefreezer 1,100 548031 - Desktop SW Subscript/Maint Total16,50016,500 549001 - Subscription Services Subscriptions 1,050 549001 - Subscription Services Total1,0501,050 549002 - Memberships Memberships 3,500 549002 - Memberships Total3,5003,500 549004 - Registrations & Training Registration and Training 6,000 549004 - Registrations & Training Total6,0006,000 ED558700 - EcoDev CP/ED Economic Dev Total452,1901,338,168 Page 2 of 2 General Fund Parks and Rec Administration - Detail PR576800 Row LabelsDetail Amount2027 Proposed Budget PR576800 - P&Radm Park Fac-Gen Parks 510000 - Salaries & Wages242,508 510900 - Overtime600 511000 - Temporary/Seasonal Wages11,597 520001 - FICA/401A15,035 520002 - Medicare3,516 520003 - L&I1,123 520004 - PERS12,562 520005 - Med Ins49,352 520006 - Life Ins1,853 520008 - HRA1,500 520009 - WA State PFML783 521001 - FICA/401A Temp/Seasonal719 521002 - Medicare Temp/Seasonal168 521003 - L&I Temp/Seasonal420 521009 - WA State PFML Temp/Seasonal37 531001 - Office Supplies/Equipment Office Supplies / Equipment1,500 531001 - Office Supplies/Equipment Total1,5001,500 531004 - Operating Supplies Operating Supplies1,000 531004 - Operating Supplies Total1,0001,000 531008 - Repair & Maintenance Supplies 200 531008 - Repair & Maintenance Supplies Total200200 531010 - Vehicle Supplies Vehicle Maintenance Supplies2,500 531010 - Vehicle Supplies Total2,5002,500 Page 1 of 3 General Fund Parks and Rec Administration - Detail PR576800 Row LabelsDetail Amount2027 Proposed Budget 532001 - Vehicle Fuel Fuel1,600 532001 - Vehicle Fuel Total1,6001,600 541005 - Professional Services-General Aquatic Facilities Master Plan70,000 Miscellaneous Other Services20,000 541005 - Professional Services-General Total90,00090,000 541017 - Advertising 500 541017 - Advertising Total500500 541018 - Legal Notices 500 541018 - Legal Notices Total500500 542001 - Postage 500 542001 - Postage Total500500 542002 - Telephone Service Telephone and data lines1,992 542002 - Telephone Service Total1,9921,992 542003 - Cell Phone Service Parks and Recreation Director Phone and Laptop service1,920 542003 - Cell Phone Service Total1,9201,920 542008 - Internet Service Internet Service1,380 542008 - Internet Service Total1,3801,380 543001 - Employee Travel Expenses NRPA Conference1,750 WRPA Conference1,461 543001 - Employee Travel Expenses Total3,2113,211 544003 - Taxes and Assessments Taxes and Assessments - Park Properties43,333 544003 - Taxes and Assessments Total43,33343,333 545007 - Interfund Vehicle Lease Interfund Vehicle Lease19,000 545007 - Interfund Vehicle Lease Total19,00019,000 Page 2 of 3 General Fund Parks and Rec Administration - Detail PR576800 Row LabelsDetail Amount2027 Proposed Budget 548002 - Copier Service 600 548002 - Copier Service Total600600 548003 - Vehicle Service - Rep & Maint 500 548003 - Vehicle Service - Rep & Maint Total500500 548032 - Hosted Software as a Service1,926 548034 - Server SW Subscript/Maint 100 548034 - Server SW Subscript/Maint Total100100 549001 - Subscription Services Survey Software587 549001 - Subscription Services Total587587 549002 - Memberships WRPA/NRPA696 549002 - Memberships Total696696 549003 - Printing Services 200 549003 - Printing Services Total200200 549004 - Registrations & Training NRPA775 SV Chamber of Commerce400 WRPA880 549004 - Registrations & Training Total2,0552,055 549006 - Miscellaneous Services Park after-hours answering service904 549006 - Miscellaneous Services Total904904 PR576800 - P&Radm Park Fac-Gen Parks Total174,778518,477 Page 3 of 3 eets\\P&R budget worksheet 2027 BudgetBudgetfrom 2026 00000000000000000000 Total budget increase = 8.25% Combined nonpayroll increase = 7.44% 37330,000109,673000 30,94447,125137,926131,666160,87729,21127,51616,07552,19856,50054,000(2,500) 20232024202520262027Increase/ ActualActualActualAmendedProposedDecrease 1,091,2771,960,1142,146,8792,204,4262,375,208170,7821,150,1102,053,3132,446,6772,392,5922,590,085197,493 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Department Worksh es g Total Recurring Expenditures1,149,7372,023,3132,337,0042,392,5922,590,085197,493 Total Maintenance enditure p Ex g roll Taxes/Benefits y lies es/Pa g pp General FundParks & RecreationMaintenanceWa PX576800 510000Wages20,21734,613106,655102,492105,5283,036PX576800 510900Overtime1,272248PX576800 520001FICA/401A1,1952,0916,4326,3556,543188PX576800 520002Medicare2804901,5101,4861,53044PX576800 520003L&I3585751,5902,0802,184104PX576800 520004PERS2,0213,2147,6837,5285,466(2,062)PX576800 520005Med Ins5,2175,33912,86310,47337,72927,256PX576800 520006Life Ins14021571578380623PX576800 520008HRA0250200200750550PX576800 520009WA State PFML04227826934172PX576800 520901FICA/401A OT7515PX576800 520902Medicare OT184PX576800 520903L&I OT215PX576800 520904PERS OT12924 Su PX576800 531001Office Supplies & Equipment75703145005000PX576800 531008Repair & Maintenance Supplies10,99512,44541,96536,00036,0000PX576800 535001Small Tools & Minor Equipment15,7653,6299,92015,00010,000(5,000)PX576800 532001Fuel0005,0007,5002,500 Other Services & Char PX576800 541031Parks Maintenance Contracts923,5651,796,2452,026,0102,071,0622,20 7,588136,526PX576900 541031Centennial Trail Maintenance20,00020,000020,00020,0000PX576900 542003Cell Phones0007604,6203,860PX576800 545003Equipment Rental7,2482,8947643,0003,0000PX576800 547001Electricity20,09418,83122,81321,16023,0001,840PX576800 547002Water45,73363,60363,88347,32558,00010,675PX576800 547003Sewer6,9857,1876,6367,1197,100(19)PX576800 548001Equipment R&M22,9098427,53720,00025,0005,000PX576800 549006Miscellaneous Services44,74250,51119,23714,00026,90012,900 Nonrecurrin PX594769 563006Park Structures37330,000109,673000 General Fund Parks and Rec Maintenance - Detail PX576800 Row LabelsDetail Amount2027 Proposed Budget PX576800 - ParksMnt Park Fac-Gen Parks 510000 - Salaries & Wages105,528 520001 - FICA/401A6,543 520002 - Medicare1,530 520003 - L&I2,184 520004 - PERS5,466 520005 - Med Ins37,729 520006 - Life Ins806 520008 - HRA750 520009 - WA State PFML341 531001 - Office Supplies/Equipment 500 531001 - Office Supplies/Equipment Total500500 531008 - Repair & Maintenance Supplies Items not covered under maintenance contract.36,000 531008 - Repair & Maintenance Supplies Total36,00036,000 532001 - Vehicle Fuel Fuel7,500 532001 - Vehicle Fuel Total7,5007,500 535001 - Small Tools & Minor Equipment Tools and Equipment for in-house maintenance10,000 535001 - Small Tools & Minor Equipment Total10,00010,000 541031 - Contracted Park Maint 23-240 Signature Parks787,687 23-241 Linear Parks and Roadways361,827 23-242 Designated Parks709,323 FLORA CROSS: Moved to separate budget for tracking 0 purposes Senske Janitorial and Event Services348,751 541031 - Contracted Park Maint Total2,207,5882,207,588 545003 - Equipment Rental Chipper, Pressure-Washer, Trailer, Bobcat, etc.3,000 545003 - Equipment Rental Total3,0003,000 Page 1 of 2 General Fund Parks and Rec Maintenance - Detail PX576800 Row LabelsDetail Amount2027 Proposed Budget 547001 - Gas/Electric Service Electricity23,000 547001 - Gas/Electric Service Total23,00023,000 547002 - Water Service Water58,000 547002 - Water Service Total58,00058,000 547003 - Sewer Service Sewer7,100 547003 - Sewer Service Total7,1007,100 548001 - Repair & Maintenance Services Playground and other repairs25,000 548001 - Repair & Maintenance Services Total25,00025,000 549006 - Miscellaneous Services Misc. other services5,800 Park Security Services12,900 Portable Restroom Discovery Playground1,000 Portable Restroom Mirabeau Springs TH7,200 549006 - Miscellaneous Services Total26,90026,900 PX576800 - ParksMnt Park Fac-Gen Parks Total2,404,5882,565,465 PX576900 - ParksMnt Park Fac-Other 541031 - Contracted Park Maint Centennial Trail Maintenance Fund20,000 541031 - Contracted Park Maint Total20,00020,000 542003 - Cell Phone Service Cellular service for park security cameras at 11 park 4,620 locations 542003 - Cell Phone Service Total4,6204,620 PX576900 - ParksMnt Park Fac-Other Total24,62024,620 Grand Total2,429,2082,590,085 Page 2 of 2 General Fund Parks and Rec Recreation - Details RC571000 Row LabelsDetail Amount2027 Proposed Budget RC571000 - Rec Educ/Rec Activities 510000 - Salaries & Wages122,522 510900 - Overtime1,000 511000 - Temporary/Seasonal Wages118,059 520001 - FICA/401A7,596 520002 - Medicare1,777 520003 - L&I3,494 520004 - PERS6,347 520005 - Med Ins20,282 520006 - Life Ins936 520008 - HRA400 520009 - WA State PFML396 521001 - FICA/401A Temp/Seasonal7,320 521002 - Medicare Temp/Seasonal1,712 521003 - L&I Temp/Seasonal7,088 521009 - WA State PFML Temp/Seasonal381 531001 - Office Supplies/Equipment 2,000 531001 - Office Supplies/Equipment Total2,0002,000 Page 1 of 4 General Fund Parks and Rec Recreation - Details RC571000 Row LabelsDetail Amount2027 Proposed Budget 531004 - Operating Supplies Camp Program Supplies7,000 Camp T-shirts1,500 Misc. Program Supplies3,000 Special Event Supplies600 Staff Shirts1,000 531004 - Operating Supplies Total13,10013,100 531006 - Safety Supplies 350 531006 - Safety Supplies Total350350 541005 - Professional Services-General Breakfast with Santa4,500 Bus Transportation for camps - Harlow's Bus Services21,000 FunFlicks Screen Rentals7,000 Graphic Designer for Recreation Guides2,500 Instructor Fees15,000 Outdoor Movie Licenses - Swank Motion Pictures1,400 541005 - Professional Services-General Total51,40051,400 541017 - Advertising Program Signage and Online Advertising750 Social Media Marketing1,000 Winter Market Advertising0 541017 - Advertising Total1,7501,750 542001 - Postage Postage for recreation guides, flyers, refunds, etc1,000 542001 - Postage Total1,0001,000 542003 - Cell Phone Service Staff and program phones2,400 542003 - Cell Phone Service Total2,4002,400 543001 - Employee Travel Expenses National Parks and Rec Conference1,750 WA Rec and Parks Conference974 543001 - Employee Travel Expenses Total2,7242,724 Page 2 of 4 General Fund Parks and Rec Recreation - Details RC571000 Row LabelsDetail Amount2027 Proposed Budget 548002 - Copier Service 600 548002 - Copier Service Total600600 548031 - Desktop SW Subscript/Maint Adobe and Canva subscriptions1,350 Registration Software3,000 548031 - Desktop SW Subscript/Maint Total4,3504,350 548032 - Hosted Software as a Service3,240 549001 - Subscription Services Design and Survey Software Subscriptions500 549001 - Subscription Services Total500500 549002 - Memberships NRPA175 WRPA313 549002 - Memberships Total488488 549003 - Printing Services Recreation Guide (2 times per year)5,000 549003 - Printing Services Total5,0005,000 549004 - Registrations & Training NRPA Conference and Trainings775 WRPA Conference and Trainings584 549004 - Registrations & Training Total1,3591,359 549006 - Miscellaneous Services Camp Field Trips18,000 CPR/First Aid Training for seasonal staff750 Other Recreational Services2,000 549006 - Miscellaneous Services Total20,75020,750 Page 3 of 4 General Fund Parks and Rec Recreation - Details RC571000 Row LabelsDetail Amount2027 Proposed Budget 549023 - Discounts & Scholarships Summer camp scholarships2,000 549023 - Discounts & Scholarships Total2,0002,000 RC571000 - Rec Educ/Rec Activities Total109,771412,321 Grand Total109,771412,321 Page 4 of 4 eets\\P&R budget worksheet 2027 BudgetBudgetfrom 2026 000000000000 Total budget increase = 13.15% Combined nonpayroll increase = 13.15% 001,731000 6602,1525065005000 604,007666,004729,036680,060769,54089,480 20232024202520262027Increase/ ActualActualActualAmendedProposedDecrease P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Department Worksh es g Total Recurring604,667668,156729,542680,560770,04089,480Total Aquatics604,667668,156731,273680,560770,04089,480 Items g lies uatics pp q General FundParks & RecreationASu AQ576200 531001Office & Operating Supplies6602,1523195005000AQ576200 531008Repair & Maintenance Supplies00187000 Other Services & Char AQ576200 540001Merchant Charges (Bankcard Fees)2,2282,0222,2342,2502,2500AQ576200 541005Professional Services542,068602,813667,969612,650704,52091,870AQ576200 541017Advertising0000200200AQ576200 542002Telephone Service6,0946,8157,4292,0000(2,000)AQ576200 542003Cell Phones9609607959600(960)AQ576200 542008Internet Service00001,2001,200AQ576200 544003Taxes and Assessments00AQ576200 545003Equipment Rental001,043000AQ576200 547001Electricity25,43731,90327,46732,00029,000(3,000)AQ576200 547002Water11,77111,66712,75713,50013,5000AQ576200 547003Sewer5,1085,2724,6585,5005,5000AQ576200 548001Equipment Repair & Maintenance5,351005001,000500AQ576200 548031Software Licenses & Maint.05055826000(600)AQ576200 548032Hosted Software00001,6201,620AQ576200 549003Printing & Binding00AQ576200 549004Registrations00AQ576200 549006Miscellaneous Services4,9904,0484,1004,1004,750650AQ576200 549023Scholarship Expense0006,0006,0000 Nonrecurrin AQ576299 548001Repair & Maintenance Services001,731000 General Fund Parks and Rec Aquatics - Detail AQ576200 Row LabelsDetail Amount2027 Proposed Budget AQ576200 - Aqua Park Fac-Pools 531001 - Office Supplies/Equipment 500 531001 - Office Supplies/Equipment Total500500 540001 - Merchant Charges (Bank Fees) Transaction Fees2,250 540001 - Merchant Charges (Bank Fees) Total2,2502,250 541005 - Professional Services-General YMCA Outdoor Pools Contract704,520 541005 - Professional Services-General Total704,520704,520 541017 - Advertising Aquatics Brochure200 541017 - Advertising Total200200 542008 - Internet Service1,200 547001 - Gas/Electric Service 29,000 547001 - Gas/Electric Service Total29,00029,000 547002 - Water Service 13,500 547002 - Water Service Total13,50013,500 547003 - Sewer Service 5,500 547003 - Sewer Service Total5,5005,500 548001 - Repair & Maintenance Services Minor Repairs1,000 548001 - Repair & Maintenance Services Total1,0001,000 548032 - Hosted Software as a Service1,620 549006 - Miscellaneous Services SRHD Permits for pools3,000 SRHD Permits for Splashpads1,750 549006 - Miscellaneous Services Total4,7504,750 Page 1 of 2 General Fund Parks and Rec Aquatics - Detail AQ576200 Row LabelsDetail Amount2027 Proposed Budget 549023 - Discounts & Scholarships Scholarships funded by grants from Spokane Parks 6,000 Foundation and Corporate Sponsorships 549023 - Discounts & Scholarships Total6,0006,000 AQ576200 - Aqua Park Fac-Pools Total767,220770,040 Page 2 of 2 eets\\P&R budget worksheet 2027 BudgetBudgetfrom 2026 00000000000000000000 Total budget increase = 20.53% Combined nonpayroll increase = 0.00% 1,1140193850750(100)1,1009907281,5591,659100 18,67025,49743,03627,52433,6686,14420,88326,48743,95729,93336,0776,144 20232024202520262027Increase/ ActualActualActualAmendedProposedDecrease P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Department Worksh es g Total Senior Center r roll Taxes/Benefits y lies es/Pa g pp General FundParks & RecreationSenior CenteWa SC575500 510000Wages15,19620,82020,17522,75724,2501,493SC575500 510900Overtime0134SC575500 520001FICA/401A9421,2911,2261,4111,50392SC575500 520002Medicare22030228733035222SC575500 520003L&I47160154483287442SC575500 520004PERS1,4811,9131,5041,6711,256(415)SC575500 520005Med Ins20723019,0102895,0704,781SC575500 520006Life Ins11913813817418511SC575500 520008HRA001000100100SC575500 520009WA State PFML334453607818SC575500 520901FICA/401A OT08SC575500 520902Medicare OT02SC575500 520903L&I OT02SC575500 520904PERS OT012 Su SC575500 531001Office & Operating Supplies7002002000SC575500 531004Clothing & Uniforms1200250150(100)SC575500 535001Small Tools & Minor Equipment1,09501934004000 Other Services & Char SC575500 541017Advertising0353850500SC575500 542001Postage00050500SC575500 543001Travel/Mileage00050500SC575500 548001Equipment Repair & Maintenance000100200100SC575500 548002Copier Maintenance6295255505005000SC575500 548031Software Licenses & Maintenance0001001000SC575500 549002Memberships3212801401631630SC575500 549004Conference Registrations15015002962960SC575500 549006Miscellaneous Services0002502500 General Fund Parks and Rec Senior Center - Details SC575500 Row LabelsDetail Amount2027 Proposed Budget SC575500 - SenCtr Cult/Rec Fac MP/CCtr 510000 - Salaries & Wages24,250 520001 - FICA/401A1,503 520002 - Medicare352 520003 - L&I874 520004 - PERS1,256 520005 - Med Ins5,070 520006 - Life Ins185 520008 - HRA100 520009 - WA State PFML78 531001 - Office Supplies/Equipment 200 531001 - Office Supplies/Equipment Total200200 531004 - Operating Supplies 150 531004 - Operating Supplies Total150150 535001 - Small Tools & Minor Equipment 400 535001 - Small Tools & Minor Equipment Total400400 541017 - Advertising 50 541017 - Advertising Total5050 542001 - Postage 50 542001 - Postage Total5050 Page 1 of 2 General Fund Parks and Rec Senior Center - Details SC575500 Row LabelsDetail Amount2027 Proposed Budget 543001 - Employee Travel Expenses 50 543001 - Employee Travel Expenses Total5050 548001 - Repair & Maintenance Services 200 548001 - Repair & Maintenance Services Total200200 548002 - Copier Service 500 548002 - Copier Service Total500500 548031 - Desktop SW Subscript/Maint Canva100 548031 - Desktop SW Subscript/Maint Total100100 549002 - Memberships WRPA/NRPA163 549002 - Memberships Total163163 549004 - Registrations & Training 296 549004 - Registrations & Training Total296296 549006 - Miscellaneous Services 250 549006 - Miscellaneous Services Total250250 SC575500 - SenCtr Cult/Rec Fac MP/CCtr Total2,40936,077 Page 2 of 2 General Fund Parks and Rec CenterPlace - Detail CP571200 Row LabelsDetail Amount2027 Proposed Budget CP571200 - CenterPlace Activities-Ed/Rec 510000 - Salaries & Wages350,280 510900 - Overtime2,000 511000 - Temporary/Seasonal Wages128,996 520001 - FICA/401A21,717 520002 - Medicare5,079 520003 - L&I7,145 520004 - PERS18,145 520005 - Med Ins112,223 520006 - Life Ins2,676 520008 - HRA2,450 520009 - WA State PFML1,131 521001 - FICA/401A Temp/Seasonal7,998 521002 - Medicare Temp/Seasonal1,870 521003 - L&I Temp/Seasonal6,038 521009 - WA State PFML Temp/Seasonal416 531001 - Office Supplies/Equipment Office and Operating Supplies3,500 531001 - Office Supplies/Equipment Total3,5003,500 531004 - Operating Supplies Clothing and uniforms1,137 Kitchenware (pumper pots, water pitchers, dish 1,700 replacement) Misc. Operating Supplies1,200 531004 - Operating Supplies Total4,0374,037 Page 1 of 4 General Fund Parks and Rec CenterPlace - Detail CP571200 Row LabelsDetail Amount2027 Proposed Budget 531006 - Safety Supplies Safety Supplies500 531006 - Safety Supplies Total500500 531008 - Repair & Maintenance Supplies Repair and Maintenance Supplies3,000 531008 - Repair & Maintenance Supplies Total3,0003,000 531009 - Janitorial Supplies Supplies for janitorial services18,000 531009 - Janitorial Supplies Total18,00018,000 531011 - Marketing Supplies Supplies for Marketing, decor for photo shoots, 5,000 wedding shows, and business booths. 531011 - Marketing Supplies Total5,0005,000 535001 - Small Tools & Minor Equipment Misc. Equipment2,000 535001 - Small Tools & Minor Equipment Total2,0002,000 540001 - Merchant Charges (Bank Fees) Bankcard fees16,000 540001 - Merchant Charges (Bank Fees) Total16,00016,000 541005 - Professional Services-General Alarm monitoring service870 541005 - Professional Services-General Total870870 541017 - Advertising 55,000 541017 - Advertising Total55,00055,000 541021 - Janitorial Services Additional room setups1,000 541021 - Janitorial Services Total1,0001,000 542001 - Postage Brochures, flyers, reservation quotes, refunds, etc.150 542001 - Postage Total150150 542002 - Telephone Service Five analog phone lines for alarms, fire, 911,elevator & 1,080 credit card machine 542002 - Telephone Service Total1,0801,080 Page 2 of 4 General Fund Parks and Rec CenterPlace - Detail CP571200 Row LabelsDetail Amount2027 Proposed Budget 542003 - Cell Phone Service Coordinator phone, Host phones1,440 542003 - Cell Phone Service Total1,4401,440 542008 - Internet Service Internet1,380 542008 - Internet Service Total1,3801,380 543001 - Employee Travel Expenses Conference & Trainings3,700 543001 - Employee Travel Expenses Total3,7003,700 547004 - Waste Disposal Earthworks Recycling305 547004 - Waste Disposal Total305305 548001 - Repair & Maintenance Services Misc. A/V repair & maintenance1,000 548001 - Repair & Maintenance Services Total1,0001,000 548002 - Copier Service 500 548002 - Copier Service Total500500 548007 - Building/Grounds Rep & Maint Window Washing and Misc. Repairs6,700 548007 - Building/Grounds Rep & Maint Total6,7006,700 548032 - Hosted Software as a Service CivicRec reservation system9,719 Social Tables Event Diagram Software5,999 548032 - Hosted Software as a Service Total15,71815,718 549002 - Memberships Greater Spokane INC Membership825 National Park & Recreation Association280 Spokane Hotel Motel Association350 Spokane Valley Chamber of Commerce499 Visit Spokane365 Washington Recreation & Park Association417 WEFA125 WHA (WA Hospitality Assoc)545 549002 - Memberships Total3,4063,406 Page 3 of 4 General Fund Parks and Rec CenterPlace - Detail CP571200 Row LabelsDetail Amount2027 Proposed Budget 549003 - Printing Services Printing600 549003 - Printing Services Total600600 549004 - Registrations & Training Hospitality Conference & Trainings3,500 549004 - Registrations & Training Total3,5003,500 549006 - Miscellaneous Services Broadcast Music License1,008 Miscellaneous1,000 Motion Picture License782 Table Linens (Blue Ribbon)37,210 549006 - Miscellaneous Services Total40,00040,000 CP571200 - CenterPlace Activities-Ed/Rec Total188,386856,550 Page 4 of 4 eets\\P&R budget worksheet 2027 BudgetBudgetfrom 2026 Total budget increase = 2.82% Combined nonpayroll increase = 2.82% 0022005005000019,489294,306302,0967,790 20232024202520262027Increase/ ActualActualActualAmendedProposedDecrease P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Department Worksh es g Total The Course0019,709294,306302,5968,290 lies pp General FundParks & RecreationThe CourseSu XC576900 531008Repair & Maintenance Supplies002200500500 Other Services & Char XC576900 541031Contracted Park Maintenance0015,486280,610288,4007,790XC576900 547001Electricity0008408400XC576900 547002Water001946,6756,6750XC576900 547003Sewer001001,0811,0810XC576900 549006Miscellaneous Services003,7095,1005,1000 General Fund Parks and Rec The Course - Detail XC576900 Row LabelsDetail Amount2027 Proposed Budget XC576900 - The Course-maint & ops 531008 - Repair & Maintenance Supplies 500 531008 - Repair & Maintenance Supplies Total500500 541031 - Contracted Park Maint Senske Janitorial and Event Services (portion)18,849 Special Use Parks Landscaping Maintenance269,551 541031 - Contracted Park Maint Total288,400288,400 547001 - Gas/Electric Service840 547002 - Water Service6,675 547003 - Sewer Service1,081 549006 - Miscellaneous Services Nightly Gate Closures5,100 549006 - Miscellaneous Services Total5,1005,100 XC576900 - The Course-maint & ops Total294,000302,596 Page 1 of 1 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount 10 - Recurring BR542100 - Bridges Street Maint-Eng 510000 - Salaries & Wages42,674 510900 - Overtime5,000 520001 - FICA/401A2,646 520002 - Medicare619 520003 - L&I655 520004 - PERS2,211 520005 - Med Ins3,471 520006 - Life Ins326 520008 - HRA60 520009 - WA State PFML138 BR542100 - Bridges Street Maint-Eng Total57,800 BR542500 - Bridges Street Maint-Strct 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies 10,000 531008 - Repair & Maintenance Supplies Total10,00010,000 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment 1,000 535001 - Small Tools & Minor Equipment Total1,0001,000 541002 - Engineering & Architectural Engineering & Architectural 30,000 541002 - Engineering & Architectural Total30,00030,000 543001 - Employee Travel Expenses Travel/Mileage 1,500 543001 - Employee Travel Expenses Total1,5001,500 Page 1 of 14 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount 548001 - Repair & Maintenance Services Bridge Maintenance 25,000 548001 - Repair & Maintenance Services Total25,00025,000 549004 - Registrations & Training Registrations 750 549004 - Registrations & Training Total750750 BR542500 - Bridges Street Maint-Strct Total68,25068,250 SD542100 - Streets Street Maint-Eng 510000 - Salaries & Wages535,071 510900 - Overtime20,000 520001 - FICA/401A34,756 520002 - Medicare8,128 520003 - L&I11,188 520004 - PERS29,038 520005 - Med Ins160,010 520006 - Life Ins4,272 520008 - HRA3,172 520009 - WA State PFML1,810 531001 - Office Supplies/Equipment Office Supplies 500 531001 - Office Supplies/Equipment Total500500 531006 - Safety Supplies Safety Equipment 2,000 531006 - Safety Supplies Total2,0002,000 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies 130,000 531008 - Repair & Maintenance Supplies Total130,000130,000 Page 2 of 14 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount 531010 - Vehicle Supplies Vehicle Maintenance Supplies 6,000 531010 - Vehicle Supplies Total6,0006,000 532001 - Vehicle Fuel Fuel 21,000 532001 - Vehicle Fuel Total21,00021,000 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment 16,000 535001 - Small Tools & Minor Equipment Total16,00016,000 541017 - Advertising Advertising 500 541017 - Advertising Total500500 542003 - Cell Phone Service Ipad (1) 444 Laptop (3.5) 1,554 Cell Phones Avg price $42.10/mo, $505/yr 2,886 Msg Archiving 650 542003 - Cell Phone Service Total5,5345,534 543001 - Employee Travel Expenses Mileage, Meals, Airfare, Car rental, Lodging 4,000 Snow conference x 3 4,500 543001 - Employee Travel Expenses Total8,5008,500 545003 - Equipment Rental Equipment Rental 23,500 545003 - Equipment Rental Total23,50023,500 547004 - Waste Disposal Sunshine 22,500 WM 2,800 547004 - Waste Disposal Total25,30025,300 548001 - Repair & Maintenance Services Power tools 1,000 BNSF RR signal / gate repair 1,000 548001 - Repair & Maintenance Services Total2,0002,000 Page 3 of 14 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount 548002 - Copier Service Copier Maintenance 150 548002 - Copier Service Total150150 548003 - Vehicle Service - Rep & Maint Mister Carwash 1,000 Vehicle Service - Repair & Maint 5,000 548003 - Vehicle Service - Rep & Maint Total6,0006,000 548031 - Desktop SW Subscript/Maint Adobe Acrobat Pro 225 Asset Management 20,000 548031 - Desktop SW Subscript/Maint Total20,22520,225 SD542100 - Streets Street Maint-Eng Total267,2091,074,654 SD542300 - Streets Street Maint-Rdwy 541011 - Contracted Street Maintenance Yearly 4% increase (allows for same amt of service) 68,373 Added Landscape Areas - Projects 2,500 Dead Animal Removal 20,000 Emergency Cleanup - Asbestos 1,000 Emergency Services - Senske 10,000 Emergency Spills - Able Cleanup 1,250 ROW Maint - Dignified Work Day 75,000 ROW Maint - Revival 75,000 ROW Maint - TBD Contractor 45,000 ROW Weed Spraying - Clearwater 12,046 ROW: Landscaping - Senske 49,189 Street Repair & Maint -Inland Asphalt 1,350,000 Street Sweeping - AAA Sweeping 30,848 Swale projects 2,459 Traffic Control Emergency - Spokane Traffic Control 10,000 Vegetation - Tree Trimming 30,000 541011 - Contracted Street Maintenance Total1,782,6651,782,665 546065 - WSDOT Maintenance Contract WSDOT Roadway Maint 135,000 546065 - WSDOT Maintenance Contract Total135,000135,000 Page 4 of 14 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount 549003 - Printing Services Printing & Binding 70 549003 - Printing Services Total7070 SD542300 - Streets Street Maint-Rdwy Total1,917,7351,917,735 ST542900 - StrAdm Maint-Admin&OH 541024 - 811 Service Inland Empire Utility - 811 7,000 541024 - 811 Service Total7,0007,000 545007 - Interfund Vehicle Lease Interfund Vehicle Lease 38,575 545007 - Interfund Vehicle Lease Total38,57538,575 549002 - Memberships APWA 260 All Maint Staff 500 549002 - Memberships Total760760 549004 - Registrations & Training BNSF 250 Registrations 2,540 Flagging 725 Snow conference x 3 1,500 UPRR 100 549004 - Registrations & Training Total5,1155,115 ST542900 - StrAdm Maint-Admin&OH Total51,45051,450 ST543500 - StrAdm Admin-Facilities 531006 - Safety Supplies Safety Equipment 500 531006 - Safety Supplies Total500500 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies 2,500 531008 - Repair & Maintenance Supplies Total2,5002,500 Page 5 of 14 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount 531009 - Janitorial Supplies Janitorial Supplies 1,000 531009 - Janitorial Supplies Total1,0001,000 535001 - Small Tools & Minor Equipment Smal Tools & Minor Equipment 1,000 535001 - Small Tools & Minor Equipment Total1,0001,000 541021 - Janitorial Services Janitorial Services 7,383 541021 - Janitorial Services Total7,3837,383 544003 - Taxes and Assessments Taxes & Assessments 2,000 544003 - Taxes and Assessments Total2,0002,000 545003 - Equipment Rental Equipment Rental 500 545003 - Equipment Rental Total500500 545050 - Operating Facilities Rent Operating Facilities Rent 4,200 545050 - Operating Facilities Rent Total4,2004,200 547001 - Gas/Electric Service Electricity 8,500 547001 - Gas/Electric Service Total8,5008,500 547003 - Sewer Service Sewer 450 547003 - Sewer Service Total450450 548001 - Repair & Maintenance Services Backflow 100 Building Maintenance 2,000 Generator 2,050 Industrial Park Dues 2,000 Yearly Furnace Cleaned 500 548001 - Repair & Maintenance Services Total6,6506,650 Page 6 of 14 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount 549006 - Miscellaneous Services Misc Services - US Linens 1,500 549006 - Miscellaneous Services Total1,5001,500 ST543500 - StrAdm Admin-Facilities Total36,18336,183 TR542630 - Traffic Street Maint-Lights 547001 - Gas/Electric Service Street Lighting 570,000 547001 - Gas/Electric Service Total570,000570,000 TR542630 - Traffic Street Maint-Lights Total570,000570,000 TR542640 - Traffic Street Maint-TCD 510000 - Salaries & Wages885,648 510900 - Overtime15,000 520001 - FICA/401A54,910 520002 - Medicare12,842 520003 - L&I15,288 520004 - PERS45,877 520005 - Med Ins151,842 520006 - Life Ins6,759 520008 - HRA3,200 520009 - WA State PFML2,859 531001 - Office Supplies/Equipment Office Supplies 100 531001 - Office Supplies/Equipment Total100100 531004 - Operating Supplies Paint and Cleaning Supplies 2,000 Signal Consumables 18,600 531004 - Operating Supplies Total20,60020,600 Page 7 of 14 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount 531006 - Safety Supplies Safety Equipment 1,600 Harness / Lanyard 600 531006 - Safety Supplies Total2,2002,200 531008 - Repair & Maintenance Supplies Repair & Maintenance Supplies 25,000 531008 - Repair & Maintenance Supplies Total25,00025,000 531010 - Vehicle Supplies Vehicle Maintenance Supplies 3,000 531010 - Vehicle Supplies Total3,0003,000 532001 - Vehicle Fuel Fuel 20,000 532001 - Vehicle Fuel Total20,00020,000 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment 95,000 535001 - Small Tools & Minor Equipment Total95,00095,000 539007 - TCD-Accident Damage Materials TCD - Accidents 30,000 539007 - TCD-Accident Damage Materials Total30,00030,000 541002 - Engineering & Architectural Consultant Analysis Services 70,000 Urban Logiq 14,715 Traffic Eng Services - DEA 10,000 Traffic Eng Services - JUB 85,000 Traffic Intersection Count Processing - internal 5,000 541002 - Engineering & Architectural Total184,715184,715 541014 - Contract Signal Maintenance Contracted Signal Maintenance 75,000 541014 - Contract Signal Maintenance Total75,00075,000 541024 - 811 Service Inland Empire Utility 1,500 541024 - 811 Service Total1,5001,500 Page 8 of 14 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount 542001 - Postage Postage 750 542001 - Postage Total750750 542003 - Cell Phone Service Cell Phones 2,175 Laptop 2,175 Msg Archiving 500 542003 - Cell Phone Service Total4,8504,850 543001 - Employee Travel Expenses Travel/Mileage 3,500 543001 - Employee Travel Expenses Total3,5003,500 545003 - Equipment Rental Equipment Rental 15,000 545003 - Equipment Rental Total15,00015,000 545007 - Interfund Vehicle Lease Interfund Vehicle Lease - Traffic 40,000 545007 - Interfund Vehicle Lease Total40,00040,000 546059 - Street Maintenance-County Legends 105,000 Signals 35,000 Signs 70,000 Striping 150,000 TraffAll 40,000 546059 - Street Maintenance-County Total400,000400,000 546065 - WSDOT Maintenance Contract Contingency 10,000 Signal / Illumination 65,000 546065 - WSDOT Maintenance Contract Total75,00075,000 547004 - Waste Disposal Waste Disposal 500 547004 - Waste Disposal Total500500 Page 9 of 14 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount 548001 - Repair & Maintenance Services Failure 5,000 Equip- Test, Calibrate, Repair 1,500 548001 - Repair & Maintenance Services Total6,5006,500 548003 - Vehicle Service - Rep & Maint Bucket Truck - tire replacement 1,500 Bucket Truck - certification & inspection 1,500 External vehicle repairs 30,000 548003 - Vehicle Service - Rep & Maint Total33,00033,000 548031 - Desktop SW Subscript/Maint Autocad 800 Generic 500 Sidra - Roundabout Analysis 400 Synchro plus SimTraffic (upgrade 2027 or 2028) 0 Bluebeam - New Seats 425 Bluebeam - Old Seats 1,200 Kinetic - Mobility signals 17,000 Miovision 16,000 Synchro Plus SimTraffic 3,075 Task / Asset Management 5,000 548031 - Desktop SW Subscript/Maint Total44,40044,400 549001 - Subscription Services Manual Renewals 1,000 Manual - ITE Trip Generation 0 Manual - Highway Capacity 0 549001 - Subscription Services Total1,0001,000 549002 - Memberships ASCE 307 Fiber Recertification 0 IMSA 500 ITE 1,071 SRTMC Management Fees 15,000 IMSA Signal Tech Certification 200 PE Licenses 130 PTOE Transportation Professional Cert Board 300 Page 10 of 14 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount SRTC - VISUM 3,800 SRTC Membership 35,000 TRB - Transportation Research Board 300 549002 - Memberships Total56,60856,608 549004 - Registrations & Training BNSF 300 Registrations 4,200 Flagging 655 ITS America or similar 2,000 Large Scale Training 2,500 549004 - Registrations & Training Total9,6559,655 TR542640 - Traffic Street Maint-TCD Total1,147,8782,342,103 TR594440 - Traffic Capital-Street Ops 563003 - Capital Traffic Control Equip Traffic Control Improvements 115,000 563003 - Capital Traffic Control Equip Total115,000115,000 TR594440 - Traffic Capital-Street Ops Total115,000115,000 WT542660 - WinterOps Maint-Snow/IceCtrl 510000 - Salaries & Wages159,826 510900 - Overtime40,000 511000 - Temporary/Seasonal Wages49,651 520001 - FICA/401A8,328 520002 - Medicare1,948 520003 - L&I2,681 520004 - PERS6,958 520005 - Med Ins38,341 520006 - Life Ins1,024 520008 - HRA760 Page 11 of 14 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount 520009 - WA State PFML434 521001 - FICA/401A Temp/Seasonal3,078 521002 - Medicare Temp/Seasonal720 521003 - L&I Temp/Seasonal1,575 521009 - WA State PFML Temp/Seasonal160 531004 - Operating Supplies Operating Supplies 350,000 531004 - Operating Supplies Total350,000350,000 531008 - Repair & Maintenance Supplies Repair & Maintenance 5,000 531008 - Repair & Maintenance Supplies Total5,0005,000 531010 - Vehicle Supplies Vehicle Maintenance Supplies 105,000 531010 - Vehicle Supplies Total105,000105,000 532001 - Vehicle Fuel Fuel 40,000 532001 - Vehicle Fuel Total40,00040,000 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment 7,500 535001 - Small Tools & Minor Equipment Total7,5007,500 541005 - Professional Services-General Professional Services 2,500 541005 - Professional Services-General Total2,5002,500 541011 - Contracted Street Maintenance Sidewalk 40,000 541011 - Contracted Street Maintenance Total40,00040,000 Page 12 of 14 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount 541012 - Contracted Snow/Ice Removal Arterial/Hillside 250,000 Residential 175,000 541012 - Contracted Snow/Ice Removal Total425,000425,000 541015 - WSDOT Snow/Ice Removal WSDOT Maint 135,000 541015 - WSDOT Snow/Ice Removal Total135,000135,000 541017 - Advertising Advertising 500 541017 - Advertising Total500500 545003 - Equipment Rental Equipment Rental 24,000 545003 - Equipment Rental Total24,00024,000 545007 - Interfund Vehicle Lease Interfund Vehicle Lease 300,000 545007 - Interfund Vehicle Lease Total300,000300,000 548001 - Repair & Maintenance Services Equipment Repair & Maintenance 500 548001 - Repair & Maintenance Services Total500500 548003 - Vehicle Service - Rep & Maint Outside vehicle repairs 45,000 DOT Inspections 1,800 548003 - Vehicle Service - Rep & Maint Total46,80046,800 548031 - Desktop SW Subscript/Maint FTX 2,000 Insite 850 548031 - Desktop SW Subscript/Maint Total2,8502,850 549001 - Subscription Services Precise 3,600 Weathernet (Narwhal)2,500 549001 - Subscription Services Total6,1006,100 WT542660 - WinterOps Maint-Snow/IceCtrl Total1,490,7501,806,234 10 - Recurring Total5,664,4558,039,409 Page 13 of 14 Street Fund #101 Details 2027 Proposed Budget Row LabelsDetail Amount 99 - Non-recurring TR594449 - Traffic Capital-Street OpsNR 564001 - Capital Office Furniture/Equip Capital Equipment Replacement Programs - traffic lights, etc. 135,000 564001 - Capital Office Furniture/Equip Total135,000135,000 TR594449 - Traffic Capital-Street OpsNR Total135,000135,000 99 - Non-recurring Total135,000135,000 Grand Total5,799,4558,174,409 Page 14 of 14 Stormwater Fund #402 Details 2027 Proposed Budget Row LabelsDetail Amount 10 - Recurring SW531000 - StmWater Storm Drainage Ut 510000 - Salaries & Wages1,251,047 511000 - Temporary/Seasonal Wages46,344 520001 - FICA/401A77,565 520002 - Medicare18,140 520003 - L&I18,656 520004 - PERS64,804 520005 - Med Ins281,412 520006 - Life Ins9,531 520008 - HRA5,810 520009 - WA State PFML4,039 521001 - FICA/401A Temp/Seasonal2,873 521002 - Medicare Temp/Seasonal672 521003 - L&I Temp/Seasonal1,785 521009 - WA State PFML Temp/Seasonal150 531001 - Office Supplies/Equipment Office Supplies 500 531001 - Office Supplies/Equipment Total500500 531006 - Safety Supplies Safety Equipment 500 Vests, glasses, hardhats .. 2,000 531006 - Safety Supplies Total2,5002,500 Page 1 of 7 Stormwater Fund #402 Details 2027 Proposed Budget Row LabelsDetail Amount 531008 - Repair & Maintenance Supplies Lids, grates 10,000 Paint, marking for 811 500 Proprietary product (CDS, SILVA) 20,000 Clean up supplies for Vendors 500 Maintenance Shop Repair Supplies 2,500 Oil spill cleanup supplies 500 Pump Station Repairs/Replace 65,000 Vegetation Supplies 1,000 531008 - Repair & Maintenance Supplies Total100,000100,000 531009 - Janitorial Supplies Janitorial Supplies - Maint Shop 1,000 531009 - Janitorial Supplies Total1,0001,000 531010 - Vehicle Supplies Vehicle Maintenance Supplies 5,000 531010 - Vehicle Supplies Total5,0005,000 532001 - Vehicle Fuel FuelFuel for (5) vehicles 13,500 532001 - Vehicle Fuel Total13,50013,500 535001 - Small Tools & Minor Equipment Small Tools & Minor Equipment 7,500 535001 - Small Tools & Minor Equipment Total7,5007,500 541003 - GIS Services ESRI / ARC GIS 18,060 Pictometry Tiles 3,600 Skywatch 4,000 541003 - GIS Services Total25,66025,660 541005 - Professional Services-General Material Testing 20,000 Planning and Pre-design, geotech 30,000 Surveying 50,000 541005 - Professional Services-General Total100,000100,000 Page 2 of 7 Stormwater Fund #402 Details 2027 Proposed Budget Row LabelsDetail Amount 541017 - Advertising Advertising 5,000 541017 - Advertising Total5,0005,000 541020 - Decant Facility Usage Decant Facility Usage 10,000 541020 - Decant Facility Usage Total10,00010,000 541021 - Janitorial Services Janitorial Services-Maint Shop50% St / 50% Storm 7,383 541021 - Janitorial Services Total7,3837,383 541024 - 811 Service Inland Empire Utility - 811 6,000 541024 - 811 Service Total6,0006,000 541047 - Contracted SW Maintenance Swale projects 7,378 Added Landscape Areas -Projects 7,500 Emergency Services-On Call Senske 10,000 Emergency Spills-On Call 3,750 ROW Landscaping-Senske 147,567 ROW Maint-Dignified 75,000 ROW Maint-Revival 75,000 ROW Maint-TBD Contractor 45,000 ROW-Weed Spraying-Clearwater 36,138 Stormwater Improvements-2 Contracts 1,000,000 Street Repair & Maint- Inland Asphalt 150,000 Street Sweeping -AAA Sweeping 740,359 Traffic Control Emergency-Spokane Traffic Control 10,000 Vactoring -AAA Sweeping 226,136 Vegetation-Tree Trimming 30,000 Yearly 4% increase 101,958 541047 - Contracted SW Maintenance Total2,665,7862,665,786 542003 - Cell Phone Service I-pads / Laptops 2,220 Cell Phones 2,220 Msg Archiving 500 542003 - Cell Phone Service Total4,9404,940 Page 3 of 7 Stormwater Fund #402 Details 2027 Proposed Budget Row LabelsDetail Amount 543001 - Employee Travel Expenses Travel/Mileage/Meals 7,000 543001 - Employee Travel Expenses Total7,0007,000 544003 - Taxes and Assessments Taxes and Assessments 2,000 544003 - Taxes and Assessments Total2,0002,000 545003 - Equipment Rental Storm other 1,500 Maint Shop-Lift 500 Port a Potties 2,600 Vegetation 500 545003 - Equipment Rental Total5,1005,100 545007 - Interfund Vehicle Lease Interfund Vehicle Lease 24,125 545007 - Interfund Vehicle Lease Total24,12524,125 546071 - Ecology Permit Annual SAM Contribution 40,000 Ecology Permit 53,235 546071 - Ecology Permit Total93,23593,235 547001 - Gas/Electric Service Irrigation 4,000 Maint Shop 8,500 547001 - Gas/Electric Service Total12,50012,500 547002 - Water Service Water & Sprinkler 64,000 547002 - Water Service Total64,00064,000 547003 - Sewer Service Sewer-Maint Shop 450 547003 - Sewer Service Total450450 547004 - Waste Disposal Special Educator Waste 1,000 WM-St Sweeping 67,200 547004 - Waste Disposal Total68,20068,200 Page 4 of 7 Stormwater Fund #402 Details 2027 Proposed Budget Row LabelsDetail Amount 548001 - Repair & Maintenance Services Maint Shop - Backflow 100 Maint Shop - Building Maintenance 2,000 Maint Shop - Furnace Cleaning 500 Maint Shop - Generator 2,050 Maint Shop - Industrial Park Dues 2,000 Proprietary product servicing 7,500 Pumps, fences, gates 32,500 Vegetation Equipment Repair 500 548001 - Repair & Maintenance Services Total47,15047,150 548002 - Copier Service Copier Maintenance 150 548002 - Copier Service Total150150 548003 - Vehicle Service - Rep & Maint Mister Carwash 500 External Vehicle Repairs 3,000 548003 - Vehicle Service - Rep & Maint Total3,5003,500 548031 - Desktop SW Subscript/Maint Bluebeam - New seats 1,600 Eagle Web Access (Spokane County) 150 Adobe Acrobat Pro 450 Asset Management 30,000 Bluebeam - Old Seats 1,600 AutoCad - C3D 1,475 AutoCad - New Seat 3,887 Hydrocad 350 548031 - Desktop SW Subscript/Maint Total39,51239,512 549002 - Memberships Fututre new membershjips 1,000 IWAC - ID / WA Aquifer Collaborative 1,500 Pesticide 60 APWA 220 ASFPM - Assoc of ST Floodplain Mgrs 100 AWRA - American Water Resources 180 Page 5 of 7 Stormwater Fund #402 Details 2027 Proposed Budget Row LabelsDetail Amount Dept of Ecology 225 PE License 128 549002 - Memberships Total3,4133,413 549003 - Printing Services Public Education Outreach, View 5,000 Training publications / materials 5,000 Small Works Projects 450 WSDOT Specs 140 549003 - Printing Services Total10,59010,590 549004 - Registrations & Training BNSF 150 Registrations 6,000 Flagging 360 CESL 1,500 549004 - Registrations & Training Total8,0108,010 549006 - Miscellaneous Services US Linen & Uniform 1,500 549006 - Miscellaneous Services Total1,5001,500 SW531000 - StmWater Storm Drainage Ut Total3,345,2045,128,032 10 - Recurring Total3,345,2045,128,032 99 - Non-recurring SW531099 - StmWater Storm Drainage UtNR 541040 - Watershed Studies Watershed / Floodplain Studies 100,000 541040 - Watershed Studies Total100,000100,000 SW531099 - StmWater Storm Drainage UtNR Total100,000100,000 Page 6 of 7 Stormwater Fund #402 Details 2027 Proposed Budget Row LabelsDetail Amount SW595499 - StmWater Cap ProjectsNR 563000 - Construction NON RECURRING EXPENDITURESConstruction - Drainage / Capital Outlays 4,500,000 563000 - Construction Total4,500,0004,500,000 SW595499 - StmWater Cap ProjectsNR Total4,500,0004,500,000 99 - Non-recurring Total4,600,0004,600,000 Grand Total7,945,2049,728,032 Page 7 of 7 P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 25 Supplemental Budget Requests\\supplemental requests 2027 CITY OF SPOKANE VALLEY, WA 6/9/2026 2027 Budget Supplemental Requests Account NumberAccount TitleDescriptionAmount #001 - General Fund Communications nPI594180 564005Capital Machinery & Equipment Antenna installation at CenterPlace 15,000 15,000 Information Technology rIT518800 510000/52000XPersonnel Costs IT Admin and Support Specialist Position 121,366 nIT518899 541005Professionsl Services Network Penetration Testing 30,000 151,366 Facilities nCX575599 548007Building Repair & Maint.Various updates/upgrades for CenterPlace 44,000 Replace kitchen flooring at CenterPlace nCX575599 548007Building Repair & Maint.32,000 76,000 Parks & Recreation nCP571299 564005Capital Machinery & Equipment Replace various seating at CenterPlace 80,000 80,000 Total General Fund322,366 r121,366 recurring nonrecurringn201,000 322,366 #501 - Equipment Rental & Replacement Fund FM594420 564006Snow Plow Replace one snow plow 270,000 r 69,000 FM594310 564006Vehicle Replace one vehicle in Stormwate Total Equipment Rental & Replacement Fund339,000 Page 1 of 9 BUD-2CAPITAL OUTLAY REQUEST DepartmentProgramFund No. City Administrative ServicesCommunications001 Description Install an antenna and base Station, and emergeny kits for Centerplace. Antennawill provide backup in case we loose communications and we need to relocate to Centerplace so we don't lose communication. Emergency kits for COOP implementation. Section 1: Capital Equipment Request Circle One ReplacementAddition Unit CostX Quantity=Total Cost Impact on Operating Budget 202720282029203020312032 TOTALS Equipment Cost - Personnel Cost - Materials & Svcs - TOTALS - - - - - - - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost 15,000$ Impact on Operating Budget 202720282029203020312032 TOTALS Equipment Cost - Personnel Cost - Materials & Svcs 15,000 15,000 TOTALS 15,000 - - - - - 15,000 Page 2 of 9 BUD-1JUSTIFICATION FOR PERSONNEL OR WORK PROGRAM CHANGES Department Name:ProgramFund No. Information Technology001 Reason for changes in personnel or work program The addition of an IT Administrative and Support Specialistto the Information Technology department will allow maintaing service levels, reduce risk and support continuing operations. This role will provide significant administrative support, essential technical support and assist with virtual meetings that have increased in use across the City. This will allow the existing IT team to focus on higher-level technical, security and strategic work. This position will also participate in City Council and Planning Commission meeting support after hours, reducing burden on existing staff. Total Cost of Change(Itemize by line-item detail only) Budget Year Personnel Services BARS NumberEstimated Cost IT Administrative and Support SpecialistIT518800-510000/52000X2027 121,366 2028 - 2029 - 2030 - 2031 - TOTAL121,366 Materials and Services 2027 - 2028 2029 - 2030 - 2031 - TOTAL - Equipment 2027 - 2028 - 2029 - 2030 - 2031 - TOTAL - Other 2027 - 2028 - 2029 - 2030 - 2031 - TOTAL - Revenue Offset Budget Year 2027Total Cost 2027121,366 2028 2029Expenditure Offset - 2030 2031Net Cost 2027121,366 Page 3 of 9 BUD-1JUSTIFICATION FOR PERSONNEL OR WORK PROGRAM CHANGES Department Name:ProgramFund No. Information Technology001 Reason for changes in personnel or work program A network penetration test will test to ensure resonable and effective technical controls are in place. The focus will determine the potential business impact of a security breach as well as validate the level of effort required for an attacker to overcome the City's security infrastructure. A comprehensive network penetration test has not been completed in at least 6 years. It is recommended that penetration tests are performed at least annually. Total Cost of Change(Itemize by line-item detail only) Budget Year Personnel Services BARS NumberEstimated Cost 2027 - 2028 - 2029 - 2030 - 2031 - TOTAL - Materials and Services Network Penetration TestingIT518899-5410052027 30,000 2028 - 2029 - 2030 - 2031 - TOTAL 30,000 Equipment 2027 - 2028 - 2029 - 2030 - 2031 - TOTAL - Other 2027 - 2028 - 2029 - 2030 - 2031 - TOTAL - Revenue Offset Budget Year 2027Total Cost 202730,000 2028 2029Expenditure Offset - 2030 2031Net Cost 202730,000 Page 4 of 9 BUD-2CAPITAL OUTLAY REQUEST DepartmentProgramFund No. FacilitiesCenterPlace001 Description Various updates and/or upgradesare being suggested for CenterPlace. These include: -Replace worn and damaged corded window blindswith the child safe uncorded version. 80 Blinds in total for replacement -$25,000 -Purchase and Install 2 Water Bottle Fillers @ CenterPlace Event Center-$6,500 -Replace Aged CenterPlaceSenior Center Ice Machine which it is at the end of its lifespan -$5,000 -Paint and replace carpet in CenterPlace room 209 -$7,500 Section 1: Capital Equipment Request Circle One ReplacementAddition Unit CostX Quantity=Total Cost Impact on Operating Budget 202720282029203020312032 TOTALS Equipment Cost - Personnel Cost - Materials & Svcs - TOTALS - - - - - - - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost 44,000$ Impact on Operating Budget 202720282029203020312032 TOTALS Equipment Cost 5,000 5,000 Personnel Cost - Materials & Svcs 39,000 39,000 TOTALS 44,000 - - - - - 44,000 Page 5 of 9 BUD-2CAPITAL OUTLAY REQUEST DepartmentProgramFund No. FacilitiesCenterPlace001 Description Replace CenterPlacekitchen flooring. It is damaged and at the end of it's usefull life. Section 1: Capital Equipment Request Circle One ReplacementAddition Unit CostX Quantity=Total Cost Impact on Operating Budget 202720282029203020312032 TOTALS Equipment Cost - Personnel Cost - Materials & Svcs - TOTALS - - - - - - - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost 32,000$ Impact on Operating Budget 202720282029203020312032 TOTALS Equipment Cost - Personnel Cost - Materials & Svcs 32,000 32,000 TOTALS 32,000 - - - - - 32,000 Page 6 of 9 BUD-2CAPITAL OUTLAY REQUEST Department Name ProgramFund No. Parks and Recreation CenterPlace Activities001 Description CenterPlace furniturereplacement. Furniture replacement will include: -(50) 6ft round tables to replace our existing tables that are cracked and deteriorating -Lobbybenches, replace 6 lobby benches that have torn fabric -Softseating for pannel seating to replace barrel chairs that have torn fabric -Outdoorpatio seating, replacement of the black metal bistro sets that are rusted and worn -Cocktail tables, increase our table offerings Section 1: Capital Equipment Request Circle One ReplacementAddition Unit CostX Quantity=Total Cost Impact on Operating Budget 202720282029203020312032 TOTALS Equipment Cost - Personnel Cost - Materials & Svcs - TOTALS - - - - - - - Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost 80,000$ Impact on Operating Budget 202720282029203020312032 TOTALS Equipment Cost 80,000 80,000 Personnel Cost Materials & Svcs TOTALS 80,000 - - - - - 80,000 Page 7 of 9 BUD-2CAPITAL OUTLAY REQUEST Department Name:Program: Fund No. Public Works - StreetsWinter Operations501 Description Snowplow Truck #206 -Replacement !ƭ ƦğƩƷ ƚŅ ƷŷĻ /źƷǤ͸ƭ {ƓƚǞ tƌƚǞ CƌĻĻƷ tƩƚŭƩğƒͲ {ƓƚǞ tƌƚǞ ƩǒĭƉ ϔЋЉЏΓğ ЊВВЏ ƒƚķĻƌ ğĭƨǒźƩĻķ źƓ ЋЉЉВ Γźƭ scheduled for replacement in 2027. The Fleet Manager has determined that this vehicle has exceeded its useful life and should be replaced. The ƩĻƦƌğĭĻƒĻƓƷ Ǟźƌƌ ĬĻ ğ ƭźƓŭƌĻ ƩĻğƩ ğǣƌĻ ǒƓźƷͲ Ǟŷźĭŷ źƭ ĬĻƷƷĻƩ ƭǒźƷĻķ ŅƚƩ ǒƭĻ ƚƓ ƷŷĻ ǝğƌƌĻǤ ŅƌƚƚƩ͸ƭ ĭƚƌƌĻĭƷƚƩ ğƓķ ƌƚĭğƌ roads due to its improved maneuverability. The Fleet Manager also emphasizes the need for ongoing annual replacements, as the current fleet is significantly aged. This Snow Plow Replacement ProgƩğƒ źƭ źƓĭƌǒķĻķ źƓ ƷŷĻ /źƷǤ͸ƭ ğķƚƦƷĻķ ЋЉЋЏ ĬǒķŭĻƷ ǒƓķĻƩ Fund 501. Since the purchase is a direct replacement, it will not result in any increase to maintenance or fuel costs. Section 1: Capital Equipment Request Circle One ReplacementAddition Unit Cost270,000.00 X Quantity1Total Cost 270,000.00$ Impact on Operating Budget 202720282029203020312032 TOTALS Equipment Cost245,000 - - - - - 245,000 Personnel Cost - - - - - - - Materials & Svcs 25,000 25,000 TOTALS 270,000 - - - - - 270,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost $ - Impact on Operating Budget 202720282029203020312032 TOTALS Equipment Cost0 Personnel Cost0 Materials & Svcs0 0000000 TOTALS Page 8 of 9 BUD-2CAPITAL OUTLAY REQUEST (1) Department Name:Program: Fund No. Public WorksStormwater Utility501 Description Replace Fleet # 6-400 -2011 Ford F-250 Existing vehicle will be 16 years old with approximately 100,000 miles and is currently being used by a Stormwater Maintenance Inspector for maintenance and inspection of stormwater facilities. With purchase of a new pickup, this vehicle will be surplussed. This 16-year-old vehicle is considered to be at the end of its typical service life. Evenwell-maintained vehicles of this age frequently incur high repair costs (suspension, drivetrain) that often exceed their value, making them prime candidates for replacement. Replacement Vehicle -Ford F-250 Thereplacement vehicle will be a Ford F-250 to be consistent with the ongoing standardization of field-utilized fleet vehicles. There is no increase to maintenance and fuel costs as this is a replacement vehicle. Section 1: Capital Equipment Request Circle One ReplacementAddition Unit Cost62,000.00 X Quantity1Total Cost 62,000.00$ Impact on Operating Budget 202720282029203020312032 TOTALS Equipment Cost 62,000 - - - - - 62,000 Personnel Cost - - - - - - - Materials & Svcs 7,000 - - - - - 7,000 TOTALS 69,000 - - - - - 69,000 Section 2: Capital Improvement Request Example: Building remodel, new sidewalks, parks benches, etc.Total Cost $ - Impact on Operating Budget 202720282029203020312032 TOTALS Equipment Cost0 Personnel Cost0 Materials & Svcs0 TOTALS 0000000 Page 9 of 9 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 9, 2026 Department Director Approval: Check all that apply: consent old business new business public hearing information admin. report pending legislation executive session AGENDA ITEM TITLE: Equipment Replacement Programs Discussion GOVERNING LEGISLATION: PREVIOUS COUNCIL ACTION TAKEN: BACKGROUND: The City has long had a replacement program for vehicles, including snow plows. In 2024, the City began putting funds aside for an IT capital replacement program. The City does not currently have any replacement programs in place to support City facilities or park equipment, and so must incur the costs of replacements in whatever year they are needed (generally when the structures or equipment are failing). This is an opportunity for Council to discuss whether the City should work toward developing replacement programs in these areas. As a note, historically until 2025 the City was transferring $160,000 annually from the General Fund to the Parks Capital Projects Fund #309. These funds were often used to replace or repair parks equipment when needed. This transfer was eliminated in 2025 due to revenue constraints seen during the budget development process in that year and has not been reinstated. OPTIONS: Discussion RECOMMENDED ACTION OR MOTION: Discussion BUDGET/FINANCIAL IMPACTS: This would add ongoing costs to the General Fund to finance the replacement programs if they were implemented. STAFF CONTACT: Chelsie Walls, Finance Director ATTACHMENTS: P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 26 Equipment Replacement Programs\\2026 06 09 Equipment Replacement Program Discussion.docx P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 27 Revenue Options\\Property Tax Estimates 2025 02 21 SPOKANE VALLEY, WA 6/9/2026 1% Property Tax Increase Calculations Assessed Value for 2026 Levy18,227,445,400 (1) 2026 Levy14,337,247.96 Levy Rate per $1,000 0.7866 Tax on $413,000 Home 324.86 Increase of 1% 143,372.48 % Increase1.00% Increase in Levy Rate per $1,000 0.0079 Increase in Tax on $413,000 Home 3.25 Total Levy Rate per $1,000 0.7944 Total Tax on $413,000 Home 328.10 (1)Based on email from 1/21/26 from Spokane County. Page 1 of 7 1% Increase P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 27 Revenue Options\\Property Tax Estimates 2025 02 21 SPOKANE VALLEY, WA 2/14/2024 Banked Capacity Calculations 6/9/2026 Assessed Value for 2026 Levy18,227,445,400 (1) Statutory Max Levy @ $1.60/$1,000 Assessed Value29,163,912.64 2026 Levy14,337,247.96 Levy Rate per $1,0000.7866 Tax on $413,000 Home324.86 Increase of Banked Capacity1,379,440.76 % Increase9.62% Increase in Levy Rate per $1,0000.0757 Increase in Tax on $413,000 Home31.26 Total Levy Rate per $1,0000.8623 Total Tax on $413,000 Home356.11 (1)Based on email from 1/21/26 from Spokane County. Page 2 of 7 Banked Capacity P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 27 Revenue Options\\Property Tax Estimates 2025 02 21 SPOKANE VALLEY, WA 6/9/2026 Levy Lid Lift Calculations Assessed Value for 2026 Levy 18,227,445,400(1) Statutory Max Levy @ $1.60/$1,000 Assessed Value29,163,912.64 2026 Levy 14,337,247.96 Levy Rate per $1,000 0.7866 Tax on $413,000 Home 324.86 Total Possible Increase 14,826,664.68 % Increase103.41% Increase in Levy Rate per $1,0000.8134 Increase in Tax on $413,000 Home 335.94 Total Levy Rate per $1,000 1.600 Total Tax on $413,000 Home 660.80 $1,000,000 Increase 1,000,000.00 % Increase6.97% Increase in Levy Rate per $1,000 0.0549 Increase in Tax on $413,000 Home 22.66 Total Levy Rate per $1,000 0.841 Total Tax on $413,000 Home 347.51 $3,000,000 Increase 3,000,000.00 % Increase20.92% Increase in Levy Rate per $1,000 0.1646 Increase in Tax on $413,000 Home 67.97 Total Levy Rate per $1,000 0.951 Total Tax on $413,000 Home 392.83 $5,000,000 Increase 5,000,000.00 % Increase34.87% Increase in Levy Rate per $1,000 0.2743 Increase in Tax on $413,000 Home 113.29 Total Levy Rate per $1,000 1.061 Total Tax on $413,000 Home 438.15 (1)Based on email from 1/21/26 from Spokane County. Page 3 of 7 Levy Lid Lift P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 27 Revenue Options\\Property Tax Estimates 2025 02 21 SPOKANE VALLEY, WA 6/9/2026 Increase of $0.50 per $1,000 Assessed Value for 2026 Levy18,227,445,400 (1) 2026 Levy14,337,247.96 Levy Rate per $1,0000.7866 Tax on $413,000 Home324.86 Increase of $0.50 per $1,0009,113,722.70 % Increase63.57% Increase in Levy Rate per $1,0000.5000 Increase in Tax on $413,000 Home206.50 Total Levy Rate per $1,0001.2866 Total Tax on $413,000 Home531.36 (1)Based on email from 1/21/26 from Spokane County. Page 4 of 7 Increase $0.50 per $1,000 7 of 5 Page /202 / Tax 6% Utility Tax 5% Utility Tax 4% Utility Tax 3% Utility Tax 2% Utility Tax 264,293528,585792,8781,057,1701,321,4631,585,756152,073304,146456,218608,291760,364912,437 $881,369$1,762,738$2,644,107$3,525,475$4,406,844$5,288,213 1% Utility $1,404,896$2,809,792$4,214,687$5,619,582$7,024,478$8,429,375 CITY OF SPOKANE VALLEY, WAAnnual Utility Tax RevenueEstimates for the City Electric ServicesNatural Gas ServicesSewer ServicesSolid Waste Disposal Services107,161214,323321,484428,646535,807642,969 CITY OF SPOKANE VALLEY, WA 6/9/2026 Calculation of Gross Sales 2025 & Estimated TBD Sales Tax Collections Calendar Year 2025 Sales Tax Collections33,671,148$ COSV Sales Tax Rate0.85% Estimated Gross 2025 Sales$ 3,961,311,529 2025 Estimated Gross Taxable Sales in the City$ 3,961,311,529 Multiplied by: TBD Sales Tax Rate0.10% $ 3,961,312 Estimate at Historic Low Sales Tax Collections: Calendar Year 2010 Sales Tax Collections$ 14,097,299 COSV Sales Tax Rate0.85% Gross 2010 Sales$ 1,658,505,821 Gross 2010 Sales$ 1,658,505,821 Max TBD Sales Rate0.10% $ 1,658,506 Page 6 of 7 0.1% 7 of 7 $596,885$308,560$905,445$667,174 Page Business License Fee$95 $471,225$243,589$714,814$476,543 Business License Fee$75 $376,980$194,871$571,851$333,580 sident business that are required to pay for Business License Fee$60 $81,196 $157,075$238,271 Business License Fee$25 6,2833,248 Number of Licenses Assume a decrease of 15% to the number of non-re Business License Types ResidentNon-resident* (> $4,000)Total RevenueAdditional Revenue*a business license 2026: Increase to $60 ($2.9/month increase)2027: Increase to $752028: Increase to $95 ($5.83/month cumulative increase)2029 and beyond: increase by Consumer Price Index (CPI) RECOMMENDATION Phased increase to business license fee 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. p The State of Washington sets the maximum level of allowable debt for cities based on assessed value of property. The City of Spokane Valley carries an exceptionally low debt burden and currently utilizes only 0.57% 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 ending fund balance minimum. 5. Commit to the strategy that the Service Level Stabilization Reserve Fund #121 will not be reduced below $4.8 million (60% of $8 million) without City Council approval. If Council should deem this necessary, the City will then first replenish Fund #121 to at least $4.8 million before any annual General Fund transfers are made to Capital Reserve Fund #312. 6. Maintain the 2027 property tax assessment at a level to support ongoing City operations. For the 2027 levy, we anticipate this will result in a levy of $14,337,200 plus estimated new construction of $200,000 for a total levy of $14,537,200. Any allowable potential increase not taken will be banked for future use as provided by law. 7. Grow our economy so the existing tax base can support basic programs. P:\\Finance\\Budgets\\2027 Budget\\Budget Worksheets\\RCAs and PowerPoint Presentations\\2026 06 09 Budget Workshop\\Tab 28 Fiscal Policies\\2027 fiscal policies for 2026 06 09 Budget Workshop.docx CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: June 9, 2026 Department Director Approval: Check all that apply: consent old business new business public hearing information admin. report pending legislation executive session AGENDA ITEM TITLE: Safe and Healthy Spokane Regional Task Force Update GOVERNING LEGISLATION: NA PREVIOUS COUNCIL ACTION TAKEN: August 13, 2024 Council discussion of a June 2024 Whatcom County Visit by a regional Spokane delegation. A follow up conversation was held with the City Council on May 13, 2025. On October 21, 2025, Council gave consensus for City participation on the Safe and Healthy Spokane Regional Task Force. Staff have provided periodic updates on prior Safe and Healthy Spokane Task Force meetings. BACKGROUND: On June 23-25, 2024, a delegation from the Spokane region visited Whatcom County to learn how Whatcom County and surrounding cities worked together to pass a public safety sales tax ballot measure in November 2023. The visit was organized by Greater Spokane Incorporated, Empire Health Foundation (now ÐWaters MeetÑ), the Downtown Spokane Partnership, and the Greater Spokane Valley Chamber of Commerce in a cooperative effort to initiate discussions regarding public health, safety, and justice in the Spokane region. Avista Corporation is also participating, and together with the other four are collectively referred to as the ÐConvenors.Ñ The community convenors in conjunction with the broader stakeholder group moved forward and convened the Safe and Healthy Spokane Task Force (ÐTask ForceÑ) with the purpose of developing a regional vision and action plan to coordinate existing resources and recommend improvements to programs and infrastructure. On October 21, 2025, Council gave consensus for the City to participate in the Planning Team and Task Force. Council agreed to have Mayor Haley, Councilmember Padden, and City Manager Hohman participate on the Planning Team and for Deputy City Manager Lamb to participate on the Task Force, with City Services Administrator Mantz serving as back up. The Task ForceÓs work has been completed and the Convenors will be releasing the final report on June 11 at a press conference. The Convenors have requested that the Mayor participate in the press conference. Today, staff will discuss potential participation in the press conference. Staff anticipate that after the final report has been is released, there will be future City Council conversations that will include a presentation and discussion of the report from the Convenors, discussion about the recommendations, and discussions and recommendations to the County Commissioners on CouncilÓs thoughts and requests on what it supports to make Spokane Valley and the Spokane region safer. OPTIONS: Discussion. RECOMMENDED ACTION OR MOTION: Staff are seeking consensus to allow Mayor Padden to participate in the press conference on June 11. BUDGET/FINANCIAL IMPACTS: N/A STAFF CONTACT: John Hohman, City Manager; Erik Lamb, Deputy City Manager ATTACHMENTS: