Loading...
2019, 10-22 Regular MeetingAGENDA SPOKANE VALLEY CITY COUNCIL REGULAR MEETING FORMAL FORMAT Tuesday, October 22, 2019 6:00 p.m. Spokane Valley City Hall Council Chambers 10210 E Sprague Avenue Council Requests Please Silence Your Cell Phones During Council Meeting CALL TO ORDER INVOCATION: Pastor Al Hulten, Valley Assembly PLEDGE OF ALLEGIANCE ROLL CALL APPROVAL OF AGENDA INTRODUCTION OF SPECIAL GUESTS AND PRESENTATIONS COMMITTEE, BOARD, LIAISON SUMMARY REPORTS MAYOR'S REPORT PROCLAMATION: Bicentenary of the Birth of the BAB (Bahai) 1. PUBLIC HEARING: 2019 Proposed Budget Amendment — Chelsie Taylor 2. First Reading Ordinance 19-016 Budget Amendment for 2019 — Chelsie Taylor [no public comment] 3. CONSENT AGENDA: Consists of items considered routine which are approved as a group. Any member of Council may ask that an item be removed from the Consent Agenda to be considered separately. Proposed Motion: I move to approve the Consent Agenda. a. Approval of claim vouchers on Oct. 22, 2019, Request for Council Action Form Total: $2,906,148.40 b. Approval of Payroll for Pay Period Ending October 15, 2019: $373,921.33 c. Approval of Council Meeting Minutes of October 1, 2019, Study Session Format d. Approval of Council Meeting Minutes of October 8, 2019, Formal Meeting Format NEW BUSINESS: 4. Second Reading Ordinance 19-015, 2020 Property Tax — Chelsie Taylor [public comment] 5. First Reading Ordinance 19-017, 2020 Budget — Chelsie Taylor [public comment] 6. Motion Consideration: Outside Agency Grant Awards — Chelsie Taylor [public comment] PUBLIC COMMENTS: This is an opportunity for the public to speak on any subject except action items above, as public comments will be taken on those action items where indicated at the time those items are discussed. When you come to the podium, please state your name and city residence, spell your last name for the record, and limit remarks to three minutes. Council Agenda 10-22-19 Formal Format Meeting Page 1 of 2 ADMINISTRATIVE REPORTS: 7. 2020 State Legislative Agenda — Mark Calhoun, Cary Driskell 8. Initiative 976 — Erik Lamb 9. Advance Agenda — Mayor Higgins INFORMATION ONLY (will not be reported or discussed): 10. Department Reports CITY MANAGER COMMENTS ADJOURNMENT Council Agenda 10-22-19 Formal Format Meeting Page 2 of 2 dos•OVaHey OCLA31111109V. BI AK oTT 2rE BIRTH'OF'E )tcB CITY O F sq'oriC E ALLEN; WAsga rro9V' WHEREAS, the Baha'i community of the area of Spokane Valley, Washington, was established in the 1960s; and WHEREAS, a crying need of humanity is the achievement of unity, peace and justice in our communities; and WHEREAS, in the mid -1800s, the Bab, the forerunner of the Baha'i Faith, brought a message of human dignity, capacity and oneness suited to the requirements of contemporary life, and October 29, 2019 marks the two -hundredth anniversary of the birth of the Bab; and WHEREAS, since the 1960s, the Baha'i community of the area of Spokane Valley, Washington, has striven to apply this vision to the material and spiritual life of Spokane Valley, collaborating with others to promote unity and to serve their fellow citizens; and WHEREAS, the Baha'is of Spokane Valley and their families, friends, neighbors, and colleagues are commemorating this bicentenary, along with Baha'is across the United States and around the world. NOW, THEREFORE, I, Rod Higgins, Mayor of Spokane Valley, Washington, on behalf of the Spokane Valley City Council, do hereby declare Tuesday, October 29th, 2019, as the BICENTENARY OF THE BIRTH OF THE BAB in the City of Spokane Valley, and I urge all to resolve on this day to promote in themselves and in their relations with others, those qualities and attributes that will help bring about the recognition of the oneness of humanity, to embrace diversity, and to work for unity in our local community, in our country, and in the world. Dated this 22nd day of October, 2019. L.R. Higgins, Spokane Valley Mayor CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 22, 2019 Department Director Approval: Check all that apply: ❑ consent ❑ old business ❑ new business ® public hearing ❑ information ❑ admin. report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: Public Hearing on the proposed 2019 Budget Amendment. GOVERNING LEGISLATION: In order for the City to amend an adopted budget, State law requires the Council to approve an ordinance that appropriates additional funds. PREVIOUS COUNCIL ACTION TAKEN: The Council last took formal action on the 2019 Budget when it was amended on June 4, 2019. On October 1, 2019 an Administrative Report was delivered to Council regarding the need for a budget amendment. BACKGROUND: Since the amendment of the 2019 Budget on June 4, 2019, a number of events have transpired in the normal course of operations that necessitate a third 2019 Budget amendment. They include: #001 - General Fund Nonrecurring revenues are increased by $500,000 to account for reimbursements to the City for amounts spend in repairing the east wall in council chambers at City Hall (see additional information under expenditures below). Provide additional appropriations (expenditures) of $1,061,102 comprised of: • $10,102 for the City's share of a Census Coordinator for the 2020 census in partnership with the Spokane Regional Transportation Council (SRTC) and other local jurisdictions. • $30,000 for additional outside legal services due to an increased need for outside legal expertise on issues during 2019. • $500,000 in nonrecurring expenditures for repairs to the east wall in council chambers at City Hall. Staff believes this to be a conservative estimate and expects actual costs to be less than this amount. Costs incurred by the City will be reimbursed and are also included in the budget amendment as a nonrecurring revenue (see above). • $500,000 in nonrecurring transfers out to the Parks Capital Projects Fund #309 to fund phase two of improvements to the CenterPlace west lawn. This project will be partially completed in 2019 and 2020, with total costs of $2,000,000 over the two years. • $21,000 in nonrecurring transfers out to the Parks Capital Projects Fund #309 to fund preliminary engineering for replacement of the CenterPlace roof. #101 — Street O&M Fund Decrease revenues by $161,400 due to updated estimates for the Telephone Utility Tax, which represents a decrease of $100,000, and Motor Vehicle Fuel Taxes, which represents a decrease of $61,400. #105 — Hotel/Motel Tax Fund Decrease in expenditures for tourism promotion in the amount of $108,000. This decrease matches the total budgeted expenditures to actual lodging tax awards approved by Council in December 2018. 1 #106 — Solid Waste Fund Increase transfers out to the Pavement Preservation Fund #311 by $108,028 due to 2018 receipts of the road wear administration fee related to the Waste Management collection contract exceeding previous estimates. #301 — REET 1 Capital Projects Fund Real Estate Excise Tax (REET) revenue is increased by $400,000 based on revised revenue projections. Increase expenditures by $372,617 due to changes in expected transfers out to the Street Capital Projects Fund #303 to reflect current estimates for various projects and the Railroad Grade Separation Projects Fund #314 for the Barker Grade Separation project. Grant proceeds are expected to be expended prior to City REET funds to the extent possible. #302 — REET 2 Capital Projects Fund Real Estate Excise Tax (REET) revenue is increased by $400,000 based on revised revenue projections. Increase expenditures by $188,153 due to changes in the expected transfers out to the Street Capital Projects Fund #303 to reflect current estimates for various projects. #303 — Street Capital Projects Fund Both revenue and expenditures decrease by $2,742,317 to reflect current estimates on a number of projects, including the Sullivan/Wellesley Intersection, widening of Barker Road, and construction of the extension of Garland Avenue. #309 — Park Capital Projects Fund This fund is being amended to reflect current estimates on a number of projects. Revenues are increase by $2,949,602 reflecting: • $2,132,152 increase in grant proceeds for the Evergreen to Sullivan segment of the Appleway Trail. • $500,000 increase in transfers in from the General Fund for phase two of improvements to the CenterPlace west lawn. See additional information above under the General Fund #001. • $21,000 increase in transfers in from the General Fund for preliminary engineering related to the replacement of the CenterPlace roof. • $296,450 increase in transfers in from the Capital Reserve Fund #312 for segments of the Appleway Trail. Expenditures increase by $3,016,981, including: • An increase of $11,791 for the Sullivan to Corbin segment of the Appleway Trail reflecting project closeout costs. • An increase of $2,293,021 for the Evergreen to Sullivan segment of the Appleway Trail due to construction on this project being moved up from 2020 to 2019. • An increase of $177,920 for amenities on the University to Pines segment of the Appleway Trail due to bids coming in at over the expected cost. • An increase of $1,249 for the Browns Park volleyball courts reflecting project closeout costs. • An increase of $12,000 on additional swing sets for playgrounds, which were previously included in the 2019 Budget for $25,000, due to the costs of project coming in excess of expectations. 2 • An increase of $500,000 for phase two of improvements to the CenterPlace west lawn. See additional information above under the General Fund #001. • An increase of $21,000 for preliminary engineering related to the replacement of the CenterPlace roof. #310 — Civic Facilities Capital Proiects Fund Expenditures are increased by $18,452 in transfers out to the Capital Reserve Fund #312. This amount reflects excess investment earnings that have accumulated in Fund #310. #311 — Pavement Preservation Fund This fund is being amended to reflect estimated progress on a number of projects as well as updates to estimated project costs. There is an increase of $2,297,255 in revenues, which primarily consist of increases to grant proceeds and developer fees. There is an increase of $2,021,621 for expenditures consisting primarily of work on the preservation project on University from Dishman Mica to 16tH #312 — Capital Reserve Fund Revenues increase by $107,042 in transfers in from the Civic Facilities Capital Projects Fund #310 and the City Hall Construction Fund #313, representing accumulated investment earnings in those funds. See explanations under those funds for additional information. Increases expenditures/appropriations of $114,548 include: • Decreases of $1,252,602 in transfers out to the Street Capital Projects Fund for improvements at 8th and Carnahan, widening of Barker Road, and construction of Garland Avenue. • Increases of $296,450 in transfers out to the Parks Capital Projects Fund #309 for segments of the Appleway Trail. • $226,700 for the purchase of land adjacent to the Spokane Valley Police Precinct. • $844,000 for the purchase of park land adjacent to Sullivan Park. #313 — City Hall Construction Fund Revenues increase by $954 representing estimated investment interest earnings. Expenditures increase by $88,590 in transfers out to the Capital Reserve Fund #312. This amount reflects excess investment earnings that have accumulated in Fund #313, and this transfer will eliminate the remaining fund balance in this fund. Once the remaining fund balance is eliminated, this Fund will be closed out as part of the 2020 Budget process. #314 — Railroad Grade Separation Fund Revenues and expenditures decrease by $394,024. These decreases are related to updated timing of work that is currently being done on the Barker Grade Separation Project. 3 The 2019 Budget amendment reflects the changes noted above and will affect 13 funds resulting in total revenue increases of $3,357,112 and appropriation/expenditure increases of $3,745,751. 001 General Fund 101 Street O&M Fund 105 HotelMotel Tax Fund 106 Solid Waste Fund 301 REET 1 Capital Projects Fund 302 REET 2 Capital Projects Fund 303 Street Capital Projects Fund 309 Parks Capital Projects Fund 310 Civic Facilities Capital Projects Fund 311 Pavement Preservation Fund 312 Capital Reserve Fund 313 City Hall Construction Fund 314 Railroad Grade Separation Projects Fund 500,000 (161,400) 0 0 400,000 400,000 (2,742,317) 2,949,602 0 2,297,255 107,042 954 (394,024) 1,061,102 0 (108,000) 108,028 372,617 188,153 (2,742,317) 3,016,981 18,452 2,021,621 114,548 88,590 (394,024) 3,357,112 3,745,751 OPTIONS: Future options are to accept the proposed amendments in whole or in -part. RECOMMENDED ACTION OR MOTION: The purpose of this evening's public hearing is to consider input from the public on the proposed budget amendment and no action is required of Council at this time. Anticipated future action by the Council includes: • October 22, 2019 — First reading of Ordinance #19-016 amending the 2019 Budget. • November 12, 2019 — Second reading of Ordinance #19-016 amending the 2019 Budget. BUDGET/FINANCIAL IMPACTS: This action amends the estimated revenues and appropriations for the 2019 Budget that was adopted on November 13, 2018 and amended on March 26, 2019 and June 4, 2019. There are adequate funds available to pay for these amendments. STAFF CONTACT: Chelsie Taylor, Finance Director ATTACHMENTS: • Fund level line -item detail of revenues and expenditures. • Fund summaries for all funds affected by the proposed budget amendment. 4 Revenue Expenditure Fund Fund Increase Increase No. Name (Decrease) (Decrease) 001 General Fund 101 Street O&M Fund 105 HotelMotel Tax Fund 106 Solid Waste Fund 301 REET 1 Capital Projects Fund 302 REET 2 Capital Projects Fund 303 Street Capital Projects Fund 309 Parks Capital Projects Fund 310 Civic Facilities Capital Projects Fund 311 Pavement Preservation Fund 312 Capital Reserve Fund 313 City Hall Construction Fund 314 Railroad Grade Separation Projects Fund 500,000 (161,400) 0 0 400,000 400,000 (2,742,317) 2,949,602 0 2,297,255 107,042 954 (394,024) 1,061,102 0 (108,000) 108,028 372,617 188,153 (2,742,317) 3,016,981 18,452 2,021,621 114,548 88,590 (394,024) 3,357,112 3,745,751 OPTIONS: Future options are to accept the proposed amendments in whole or in -part. RECOMMENDED ACTION OR MOTION: The purpose of this evening's public hearing is to consider input from the public on the proposed budget amendment and no action is required of Council at this time. Anticipated future action by the Council includes: • October 22, 2019 — First reading of Ordinance #19-016 amending the 2019 Budget. • November 12, 2019 — Second reading of Ordinance #19-016 amending the 2019 Budget. BUDGET/FINANCIAL IMPACTS: This action amends the estimated revenues and appropriations for the 2019 Budget that was adopted on November 13, 2018 and amended on March 26, 2019 and June 4, 2019. There are adequate funds available to pay for these amendments. STAFF CONTACT: Chelsie Taylor, Finance Director ATTACHMENTS: • Fund level line -item detail of revenues and expenditures. • Fund summaries for all funds affected by the proposed budget amendment. 4 P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\2019 Amendment No 3 Detail v1 for RCA.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget -Amendment #3 Line Item Detail 10/22/2019 Account Description Account Number Description / Justification Initial Budget Amendment Amended Budget #001 - General Fund Recurring Expenditures Professional Services - Misc Outside Legal Services 001.011.000.511.60.41.05 - Census Coordinator for 2020 Census 001.013.015.515.32.41.04 - Increased costs due to extra outside legal services Nonrecurring Revenues Judgments and Settlements 001.033.099.369.40.00 Nonrecurring expenditures Building Repairs Transfers out - #309 Transfers out - #309 001.033.099.518.30.48.01 001.090.099.597.30.00.90 001.090.099.597.30.00.90 #101 - Street O&M Fund Revenues Telephone Utility Tax Motor Vehicle Fuel Tax Total recurring expenditures - Reimbursement of repair to chambers east wall Total nonrecurring revenues - Repair chambers east wall - CenterPlace west lawn improvements - CenterPlace Roof Total nonrecurring expenditures 0 10,102 10,102 45,212 30,000 75,212 40,102 0 500,000 500,000 500,000 0 500,000 500,000 0 500,000 500,000 0 21,000 21,000 1,021,000 Total of all General Fund revenues Total of all General Fund expenditures 500,000 1,061,102 101.042.000.316.47.01 - Revised revenue estimate 101.042.000.336.00.87 - Revised revenue estimate #105 - Hotel/Motel Tax Fund Expenditures Tourism Promotion Total revenues 105.105.000.557.30.41.00 - Reduce to match actual awards for 2019 Total expenditures Page 1 of 6 1,700,000 2,092,300 350,000 (100,000) 1,600,000 (61,400) 2,030,900 (161,400) (108,000) 242,000 (108,000) P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\2019 Amendment No 3 Detail v1 for RCA.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget -Amendment #3 Line Item Detail 10/22/2019 Account Description Account Number Description / Justification Initial Budget Amendment Amended Budget #106 - Solid Waste Fund Expenditures Transfers out - #311 106.000.000.597.31.00.10 - 2018 road wear fee in excess of estimates #301 - REET 1 Capital Projects Fund Revenues REET 1 - 1st Quarter Percent Expenditures Transfers out - #303 Transfers out - #314 Total expenditures 301.301.000.318.34.00 - Revised revenue estimate Total revenues 301.000.000.597.30.00.30 - Updated construction project estimates 301.000.000.597.31.00.40 - Updated construction project estimates #302 - REET 2 Capital Projects Fund Revenues REET 2 - 2nd Quarter Percent Expenditures Transfers out - #303 Total expenditures 302.302.000.318.35.00 - Revised revenue estimate Total revenues 302.000.000.597.30.00.30 - Updated construction project estimates 1,500,000 108,028 1,608, 028 108,028 1,000,000 400,000 1,400,000 400,000 504,172 (28,436) 475,736 50,000 401,053 451,053 372,617 1,000,000 400,000 1,400,000 400,000 167,434 188,153 355,587 Total expenditures 188,153 Page 2 of 6 P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\2019 Amendment No 3 Detail v1 for RCA.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget -Amendment #3 Line Item Detail 10/22/2019 Account Description Account Number Description / Justification Initial Budget Amendment Amended Budget #303 - Street Capital Projects Fund Revenues Grant Proceeds Developer Fees Transfer in - #301 Transfer in - #302 Transfer in - #312 303.000.000.330.00.00 303.000.000.367.12.01 303.000.000.397.30.10 303.000.000.397.30.20 303.000.000.397.31.20 - Updated construction project estimates - Updated construction project estimates - Updated construction project estimates - Updated construction project estimates - Updated construction project estimates Total revenues Expenditures Mission Ave. - Flora to Barker 303.000.123.595.xx.xx.xx - Updated construction project estimates Broadway @ Argonne/Mullan PCC Intel 303.000.142.595.xx.xx.xx - Updated construction project estimates Sprague/Barker Intersection Improveme 303.000.205.595.xx.xx.xx - Updated construction project estimates 8th & Carnahan Intersection ImprovemE303.000.247.595.xx.xx.xx - Updated construction project estimates Sullivan/Wellesley Intersection 303.000.249.595.xx.xx.xx - Updated construction project estimates 32nd Ave Sidewalk - SR27 to Evergreei 303.000.258.595.xx.xx.xx - Updated construction project estimates N. Sullivan Corridor ITS Project 303.000.259.595.xx.xx.xx - Updated construction project estimates Wellesley Sidewalk 303.000.265.595.xx.xx.xx - Updated construction project estimates Mission Ave Sidewalk 303.000.267.595.xx.xx.xx - Updated construction project estimates Barker/I-90 Interchange 303.000.273.595.xx.xx.xx - Updated construction project estimates Barker Rd Widening - River to Euclid 303.000.275.595.xx.xx.xx - Updated construction project estimates Barker Rd Widening - Euclid to Garland 303.000.276.595.xx.xx.xx - Updated construction project estimates Barker Rd Widening - Garland to Trent 303.000.277.595.xx.xx.xx - Updated construction project estimates Wilbur Rd Sidewalk - Boone to Broadm 303.000.278.595.xx.xx.xx - Updated construction project estimates Knox Ave Sidewalk - Hutchinson to Sar 303.000.279.595.xx.xx.xx - Updated construction project estimates Highland Estates Connector 303.000.281.595.xx.xx.xx - Updated construction project estimates University Pres-Dishman-Mica to 16th 303.000.287.595.xx.xx.xx - Updated construction project estimates Adams Sidewalk Infill 303.000.291.595.xx.xx.xx - Updated construction project estimates 2018 CSS Citywide Reflective Signal B1303.000.293.595.xx.xx.xx - Updated construction project estimates Citywide Reflective Signal Post Panels 303.000.294.595.xx.xx.xx - Updated construction project estimates Garland Ave Construction 303.000.295.595.xx.xx.xx - Updated construction project estimates Argonne Rd Concrete Pvmt Indiana to P 303.000.299.595.xx.xx.xx - Updated construction project estimates Pines and Mission Intersection Improve 303.000.300.595.xx.xx.xx - Updated construction project estimates Park and Mission Intersection Improven 303.000.301.595.xx.xx.xx - Updated construction project estimates Ella Sidewalk - Broadway to Alki 303.000.302.595.xx.xx.xx - Updated construction project estimates S. Conklin Sidewalk 303.000.303.595.xx.xx.xx - Updated construction project estimates #309 - Parks Capital Projects Fund 5,084,281 1,535,700 504,172 167,434 4,584,400 5,000 12,500 35,700 45,000 1,167,287 5,000 730,000 382,000 420,000 500,000 310,000 3,346,000 54,000 354,500 294,000 200,000 0 0 0 0 3,000,000 0 0 0 0 0 (1,101,953) (547,479) (28,436) 188,153 (1,252,602) (2,742,317) 23,791 (11,915) 17,402 (45,000) (1,087,287) (5,000) (666, 302) 209,125 (13,119) 310,000 (39,143) (754,940) (54,000) 60,867 67,619 (154,000) 79,000 62,406 23,250 5,200 (1,050,000) 48,000 72,000 112,750 30,979 16,000 Total expenditures (2,742,317) Page 3 of 6 3,982,328 988,221 475,736 355,587 3,331,798 28,791 585 53,102 0 80,000 0 63,698 591,125 406,881 810,000 270,857 2,591,060 0 415,367 361,619 46,000 79,000 62,406 23,250 5,200 1,950,000 48,000 72,000 112,750 30,979 16,000 P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\2019 Amendment No 3 Detail v1 for RCA.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget -Amendment #3 Line Item Detail 10/22/2019 Account Description Account Number Description / Justification Initial Budget Amendment Amended Budget Revenues Grant Proceeds Transfer in - #001 Transfer in - #312 309.000.000.333.20.20 309.000.000.397.00.10 309.000.000.397.31.20 Expenditures Appleway Trail (Sullivan to Corbin) 309.000.237.595.xx.xx.xx Appleway Trail (Evergreen to Sullivan) 309.000.268.595.xx.xx.xx Appleway Trail Amenities (Univ to Pines) 309.000.280.595.xx.xx.xx Browns Park volleyball courts 309.000.282.595.xx.xx.xx Swingsets 309.000.xxx.595.xx.xx.xx CenterPlace west lawn improvements 309.000.304.595.xx.xx.xx CenterPlace roof repairs 309.000.xxx.595.xx.xx.xx #310 - Civic Facilities Capital Projects Fund Expenditures Transfers out - #312 - Appleway Trail construction update - CenterPlace west lawn improvements - CenterPlace roof repairs - Appleway Trail construction update Total revenues - Updated construction project estimates - Updated construction project estimates - Updated construction project estimates - Updated construction project estimates - Updated construction project estimates - Updated construction project estimates - Updated construction project estimates Total expenditures 310.000.000.597.31.00.20 - Excess interest income #311 - Pavement Preservation Fund Revenues Transfers in - #106 Grant Proceeds Developer Fees 311.000.000.397.10.60 311.000.xxx.333.20.20 311.000. xxx. 367.12.01 Expenditures Pavement Preservation 311.000.xxx.595.xx.xx.xx Total expenditures - 2018 road wear fee in excess of estimates - Updated construction project estimates Total revenues - Updated construction project estimates 572,308 1,320,000 14,788 2,132,152 500,000 21,000 296,450 2,949,602 2,704,460 1,841,000 311,238 5,000 11,791 16,791 72,500 2,293,021 2,365,521 509,595 177,920 687,515 0 1,249 1,249 25,000 12,000 37,000 0 500,000 500,000 0 21,000 21,000 0 3,016,981 18,452 18,452 18,452 1,500,000 108,028 1,608, 028 1,820,000 1,049,227 2,869,227 0 1,140, 000 1,140, 000 2,297,255 7,238,200 2,021,621 9,259,821 Total expenditures 2,021,621 Page 4 of 6 P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\2019 Amendment No 3 Detail v1 for RCA.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget -Amendment #3 Line Item Detail 10/22/2019 Account Description Account Number Description / Justification Initial Budget Amendment Amended Budget #312 - Capital Reserve Fund Revenues Transfers in - #310 Transfers in - #313 312.000.000.397.31.00 312.000.000.397.31.30 Expenditures Transfers out - #303 (8th & Carnahan lnte 312.000.000.597.30.00.30 Transfers out - #303 (Barker Road Corridc 312.000.000.597.30.00.30 Transfers out - #303 (Garland Ave.) 312.000.000.597.30.00.30 Transfers out - #309 (Appleway Trail - Sul 312.000.000.597.30.00.90 Transfers out - #309 (Appleway Trail - Evc 312.000.000.597.30.00.90 Precinct Property Acquisition 312.000.000.594.21.61.00 DOT Park Property Acquisition 312.000.000.594.76.61.00 #313 - City Hall Construction Fund Revenues Investment Interest Expenditures Transfers out - #312 313.000.000.361.11.00 - Excess interest income - Excess interest income Total revenues - Updated construction project estimates - Updated construction project estimates - Updated construction project estimates - Updated construction project estimates - Updated construction project estimates - Land acquisition - Land acquisition Total expenditures - Revised revenue estimate Total revenues 313.000.000.597.31.00.20 - Excess interest income #314 - Railroad Grade Separation Projects Fund Revenues Grant Proceeds Transfers in - #301 314.000.xxx.333.20.20 314.000.143.397.30.10 Expenditures Barker BNSF Grade Separation 314.000.143.595.xx.xx.xx Total expenditures - Updated construction project estimates - Updated construction project estimates Total revenues - Updated construction project estimates 0 0 18,452 88,590 107,042 18,452 88,590 45,000 (45,000) 0 3,034,400 (722,852) 2,311,548 1,500,000 (484,750) 1,015,250 5,000 (5,000) 0 9,788 301,450 311,238 0 226,700 226,700 0 844,000 844,000 114,548 0 954 954 0 88,590 88,590 3,750,000 (795, 077) 2,954,923 50,000 401,053 451,053 3,800,000 (394, 024) 3,405,976 954 88,590 (394,024) Total expenditures (394,024) Page 5 of 6 P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\2019 Amendment No 3 Detail v1 for RCA.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget -Amendment #3 Line Item Detail 10/22/2019 Account Description Account Number Description / Justification Initial Budget Amendment Amended Budget Totals Across all Funds Total revenues Total expenditures 3,357,112 3,745,751 Page 6 of 6 P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget Amendment #3 Summary of Amended Funds #001 -GENERAL FUND RECURRING ACTIVITY 10/22/2019 2019 As Adopted 1st Amendment 2nd Amendment 3rd Amendment As Amended Revenues Property Tax 12,054,400 0 0 0 12,054,400 Sales Tax 22,917,000 0 0 0 22,917,000 Sales Tax - Public Safety 1,081,900 0 0 0 1,081,900 Sales Tax - Criminal Justice 1,944,000 0 0 0 1,944,000 Gambling Tax and Leasehold Excise Tax 387,000 0 0 0 387,000 Franchise Fees/Business Registration 1,224,000 0 0 0 1,224,000 State Shared Revenues 1,909,800 0 0 0 1,909,800 Fines and Forfeitures/Public Safety 1,078,500 0 0 0 1,078,500 Community and Public Works 1,882,300 0 0 0 1,882,300 Recreation Program Revenues 628,800 0 0 0 628,800 Miscellaneous Department Revenue 1,000 500 0 0 1,500 Miscellaneous & Investment Interest 358,200 0 0 0 358,200 Transfers in - #105 (h/m tax -CP advertising) 30,000 0 0 0 30,000 Total Recurring Revenues 45,496,900 500 0 0 45,497,400 Expenditures City Council 545,903 66,456 0 10,102 622,461 City Manager 948,835 15,692 0 0 964,527 City Attorney 610,549 8,207 0 30,000 648,756 Public Safety 25,927,304 184 0 0 25,927,488 Deputy City Manager 267,044 4,000 0 0 271,044 Finance / IT 1,402,497 25,203 0 0 1,427,700 Human Resources 297,421 8,422 0 0 305,843 City Hall Operations and Maintenance 290,543 1,351 0 0 291,894 Community & Public Works- Engineering 1,816,141 25,476 0 0 1,841,617 Community & Public Works - Economic Dev 1,018,772 11,965 0 0 1,030,737 Community & Public Works - Building & Planning 2,248,698 32,776 0 0 2,281,474 Parks&Rec - Administration 335,958 4,162 0 0 340,120 Parks & Rec - Maintenance 893,500 0 0 0 893,500 Parks & Rec - Recreation 253,622 1,196 0 0 254,818 Parks & Rec - Aquatics 491,153 0 0 0 491,153 Parks & Rec - Senior Center 101,215 1,692 0 0 102,907 Parks & Rec - CenterPlace 949,414 6,918 0 0 956,332 General Government 1,332,650 16,300 0 0 1,348,950 Transfers out - #204 (2016 LTGO debt service) 401,250 0 0 0 401,250 Transfers out - #309 (park capital projects) 160,000 0 0 0 160,000 Transfers out - #311 (pavement preservation) 972,300 0 0 0 972,300 Transfers out - #501 (CenterPlace kitchen reserve) 36,600 0 0 0 36,600 Transfers out - #502 (insurance premium) 390,000 0 0 0 390,000 Total Recurring Expenditures 41,691,369 230,000 0 40,102 41,961,471 Recurring Revenues Over (Under) Recurring Expenditures 3,805,531 (229,500) 0 (40,102) 3,535,929 Page 1 of 9 P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget Amendment #3 Summary of Amended Funds #001 - GENERAL FUND - continued NONRECURRING ACTIVITY Revenues Transfers in - #106 (solid waste repayment) Grant Proceeds Reimbursement of chamber wall repairs Miscellaneous 10/22/2019 2019 As Adopted 1st Amendment 2nd Amendment 3rd Amendment As Amended 40,422 0 0 0 40,422 0 0 0 0 0 0 0 0 500,000 500,000 0 0 0 0 0 Total Nonrecurring Revenues 40,422 0 0 500,000 540,422 Expenditures General Government - IT capital replacements 107,000 0 0 0 107,000 Public Safety (full facility generator) 0 0 200,000 0 200,000 Public Safety (carpet & workstation replacement) 50,000 0 0 0 50,000 City Hall chamber east wall repairs 0 0 0 500,000 500,000 Economic Development (retail recruitment) 25,000 0 0 0 25,000 Building (equipment for new Code Enf. Officer) 0 0 0 0 0 Parks & Rec (carpet at CenterP/ace) 0 0 0 0 0 General Government (City Hall generator) 0 0 203,000 0 203,000 Transfers out - #122 (replenish reserve) 0 120,000 0 0 120,000 Transfers out - #309 (Browns Park restroom) 160,000 0 0 0 160,000 Transfers out - #309 (Browns Park other) 1,000,000 0 0 0 1,000,000 Transfers out - #309 (CenterPlace west lawn) 0 0 0 500,000 500,000 Transfers out - #309 (CenterPlace roof repairs) 0 0 0 21,000 21,000 Transfers out - #312 ('17 fund bal > 50%) 0 7,109,300 0 0 7,109,300 Transfers out - #501 (new Code Enf. Vehicle) 0 0 0 0 0 Total Nonrecurring Expenditures 1,342,000 7,229,300 403,000 1,021,000 9,995,300 Nonrecurring Revenues Over (Under) Nonrecurring Expenditures Excess (Deficit) of Total Revenues Over (Under) Total Expenditures Beginning unrestricted fund balance Ending unrestricted fund balance Fund balance as a percent of recurring expenditures (1,301,578) (7,229,300) (403,000) (521,000) (9,454,878) 2,503,953 (7,458,800) (403,000) (561,102) (5,918,949) 36, 817, 803 39,321,756 94.32% Page 2 of 9 36, 817, 803 30, 898, 854 73.64% P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget Amendment #3 Summary of Amended Funds SPECIAL REVENUE FUNDS #101 -STREET FUND RECURRING ACTIVITY 10/22/2019 2019 As Adopted 1st Amendment 2nd Amendment 3rd Amendment As Amended Revenues Utility Tax 1,700,000 0 0 (100,000) 1,600,000 Motor Vehicle Fuel (Gas) Tax 2,092,300 0 0 (61,400) 2,030,900 Multimodal Transportation Revenue 132,200 0 0 0 132,200 Right -of -Way Maintenance Fee 70,000 0 0 0 70,000 Investment Interest 6,000 0 0 0 6,000 Miscellaneous 10,000 0 0 0 10,000 Total Recurring Revenues 4,010,500 0 0 (161,400) 3,849,100 Expenditures Wages / Benefits / Payroll Taxes 1,044,547 13,197 0 0 1,057,744 Supplies 113,300 0 0 0 113,300 Services & Charges 2,308,818 18,156 0 0 2,326,974 Snow Operations 497,200 0 0 0 497,200 Intergovernmental Payments 855,000 0 0 0 855,000 Vehicle rentals - #501 (non -plow vehicle rental) 21,250 0 0 0 21,250 Vehicle rentals - #501 (plow replace.) 77,929 0 0 0 77,929 Total Recurring Expenditures 4,918,044 31,353 0 0 4,949,397 Recurring Revenues Over (Under) Recurring Expenditures NONRECURRING ACTIVITY (907,544) (31,353) 0 (161,400) (1,100,297) Revenues Transfers in - #122 0 120,000 0 0 120,000 Transfers in - #312 907,544 0 0 0 907,544 Total Nonrecurring Revenues 907,544 120,000 0 0 1,027,544 Expenditures Spare traffic signal equipment 0 0 68,000 0 68,000 Total Nonrecurring Expenditures 0 0 68,000 0 68,000 Nonrecurring Revenues Over (Under) Nonrecurring Expenditures 907,544 120,000 (68,000) 0 959,544 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures 0 88,647 (68,000) (161,400) (140,753) Beginning fund balance 784,972 784,972 Ending fund balance 784,972 644,219 Page 3 of 9 P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget Amendment #3 Summary of Amended Funds SPECIAL REVENUE FUNDS -continued #105 - HOTEL / MOTEL TAX FUND Revenues Hotel/Motel Tax Investment Interest Total revenues Expenditures Transfers out - #001 Transfers out - #104 Tourism Promotion 10/22/2019 2019 As Adopted 1st Amendment 2nd Amendment 3rd Amendment As Amended 600,000 0 0 0 600,000 2,000 0 0 0 2,000 602,000 0 0 0 602,000 30,000 0 0 0 30,000 0 275,000 0 0 275,000 625,000 (275,000) 0 (108,000) 242,000 Total expenditures 655,000 0 0 (108,000) 547,000 Revenues over (under) expenditures (53,000) Beginning fund balance 277,929 Ending fund balance 224,929 55,000 277,929 332,929 #106 -SOLID WASTE FUND Revenues Solid Waste Administrative Fee 225,000 0 0 0 225,000 Solid Waste Road Wear Fee 1,500,000 0 0 0 1,500,000 Investment Interest 1,300 0 0 0 1,300 Total revenues 1,726,300 0 0 0 1,726,300 Expenditures Education/Contract Admin 185,878 0 0 0 185,878 Transfers out - #001 40,422 0 0 0 40,422 Transfers out - #311 1,500,000 0 0 108,028 1,608,028 Total expenditures 1,726,300 0 0 108,028 1,834,328 Revenues over (under) expenditures 0 (108,028) Beginning fund balance 431,359 431,359 Ending fund balance 431,359 323,331 Page 4 of 9 P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget Amendment #3 Summary of Amended Funds CAPITAL PROJECTS FUNDS #301 - REET 1 CAPITAL PROJECTS FUND Revenues REET 1 - Taxes Investment Interest Total revenues 10/22/2019 2019 As Adopted 1st Amendment 2nd Amendment 3rd Amendment As Amended 1,000,000 22,000 0 0 0 400,000 1,400,000 0 0 22,000 1,022,000 0 0 400,000 1,422,000 Expenditures Transfers out - #204 82,475 0 0 0 82,475 Transfers out - #303 504,172 0 0 (28,436) 475,736 Transfers out - #311 (pavement preservation) 734,300 0 0 0 734,300 Transfers out - #314 (Barker Grade Separation) 50,000 0 0 401,053 451,053 Total expenditures 1,370,947 0 0 372,617 1,743,564 Revenues over (under) expenditures (348,947) (321,564) Beginning fund balance 2,480,268 2,480,268 Ending fund balance 2,131,321 2,158,704 #302 - REET 2 CAPITAL PROJECTS FUND Revenues REET 2 - Taxes Investment Interest Total revenues 1,000,000 25,000 0 0 0 400,000 1,400,000 0 0 25,000 1,025,000 0 0 400,000 1,425,000 Expenditures Transfers out - #204 82,475 0 0 0 82,475 Transfers out - #303 167,434 0 0 188,153 355,587 Transfers out - #311 (pavement preservation) 734,300 0 0 0 734,300 Total expenditures 984,209 0 0 188,153 1,172,362 Revenues over (under) expenditures 40,791 252,638 Beginning fund balance 3,240,220 3,240,220 Ending fund balance 3,281,011 3,492,858 Page 5 of 9 P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget Amendment #3 Summary of Amended Funds CAPITAL PROJECTS FUNDS -continued 10/22/2019 2019 As Adopted 1st Amendment 2nd Amendment 3rd Amendment As Amended #303 -STREET CAPITAL PROJECTS FUND Revenues Grant Proceeds 4,408,681 675,600 Developer 35,700 1,500,000 Transfers in - #301 504,172 0 Transfers in - #302 167,434 0 Transfers in - #312 - Euclid Ave - Flora to Barker 5,000 0 Transfers in - #312 - 8th & Carnahan Intersection 45,000 0 Transfers in - #312 - Barker Corridor 267,000 2,767,400 Transfers in - #312 - Garland Ave 0 1,500,000 Total revenues 0 (1,101,953) 3,982,328 0 (547,479) 988,221 0 (28,436) 475,736 0 188,153 355,587 0 0 5,000 0 (45,000) 0 0 (722,852) 2,311,548 0 (484,750) 1,015,250 5,432,987 6,443,000 0 (2,742,317) 9,133,670 Expenditures 123 Mission Ave. - Flora to Barker 5,000 0 0 23,791 28,791 142 Broadway @ Argonne/Mullan PCC intersection 12,500 0 0 (11,915) 585 166 Pines Rd (SR27) & Grace Ave. Intersect Safety 5,000 0 0 0 5,000 201 ITS Infill Project Phase 1 5,000 0 0 0 5,000 205 Sprague/Barker Intersections Improvement 35,700 0 0 17,402 53,102 247 8th & Carnahan Intersection Improvements 45,000 0 0 (45,000) 0 249 Sullivan/Wellesley Intersection 1,167,287 0 0 (1,087,287) 80,000 251 Euclid Ave. - Flora to Barker 5,000 0 0 0 5,000 258 32nd Ave Sidewalk - SR27 to Evergreen 5,000 0 0 (5,000) 0 259 N. Sullivan Corridor ITS Project 730,000 0 0 (666,302) 63,698 265 Wellesley Sidewalk Project 382,000 0 0 209,125 591,125 267 Mission Ave Sidewalk 420,000 0 0 (13,119) 406,881 273 Barker/I-90 Interchange 500,000 0 0 310,000 810,000 275 Barker Rd Widening - River to Euclid 132,000 178,000 0 (39,143) 270,857 276 Barker Rd Widening - Euclid to Garland 81,000 3,265,000 0 (754,940) 2,591,060 277 Barker Rd Widening - Garland to Trent 54,000 0 0 (54,000) 0 278 Wilbur Rd Sidewalk - Boone to Broadway 354,500 0 0 60,867 415,367 279 Knox Ave Sidewalk - Hutchinson to Sargent 294,000 0 0 67,619 361,619 281 Highland Estates Connector 200,000 0 0 (154,000) 46,000 285 Indiana Ave Pres - Evergreen to Sullivan 0 0 0 0 0 287 University Pres-Dishman-Mica to 16th 0 0 0 79,000 79,000 291 Adams Sidewalk Infill 0 0 0 62,406 62,406 293 2018 CSS Citywide Reflective Signal BP 0 0 0 23,250 23,250 294 Citywide Reflective Signal Post Panels 0 0 0 5,200 5,200 295 Garland Ave Construction 0 3,000,000 0 (1,050,000) 1,950,000 299 Argonne Rd Concrete Pvmt Indiana to Mont 0 0 0 48,000 48,000 300 Pines and Mission Intersection Improvement 0 0 0 72,000 72,000 301 Park and Mission Intersection Improvements 0 0 0 112,750 112,750 302 Ella Sidewalk - Broadway to Alki 0 0 0 30,979 30,979 303 S. Conklin Sidewalk 0 0 0 16,000 16,000 069 Park Rd Reconstruction #2 (Repay Grant Funds) 0 0 0 0 0 Contingency 1,000,000 0 0 0 1,000,000 Total expenditures 5,432,987 6,443,000 0 (2,742,317) 9,133,670 Revenues over (under) expenditures 0 0 Beginning fund balance 67,041 67,041 Ending fund balance 67,041 67,041 Note: Work performed for pavement preservation projects out of the Street Capital Projects Fund is for items such as sidewalk upgrades that the were bid with the pavement preservation work. Page 6 of 9 P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget Amendment #3 Summary of Amended Funds CAPITAL PROJECTS FUNDS -continued #309 - PARK CAPITAL PROJECTS FUND Revenues Grant Proceeds Transfers in - #001 Transfers in - #312 Total revenues 10/22/2019 2019 As Adopted 1st Amendment 2nd Amendment 3rd Amendment As Amended 572,308 1,320,000 14,788 0 0 0 0 2,132,152 2,704,460 0 521,000 1,841,000 0 296,450 311,238 1,907,096 0 0 2,949,602 4,856,698 Expenditures 237 Appleway Trail (Sullivan to Corbin) 5,000 0 0 11,791 16,791 268 Appleway Trail (Evergreen to Sullivan) 72,500 0 0 2,293,021 2,365,521 280 Appleway Trail Amenities (Univ - Pines) 509,595 0 0 177,920 687,515 282 Browns Park volleyball courts 0 0 0 1,249 1,249 293 Browns Park improvements 1,160,000 0 0 0 1,160,000 Swingsets 25,000 0 0 12,000 37,000 Resurface Discovery Park 40,000 0 0 0 40,000 304 CenterPlace west lawn improvements - Ph. 2 0 0 0 500,000 500,000 CenterPlace roof repairs 0 0 0 21,000 21,000 Total expenditures 1,812,095 0 0 3,016,981 4,829,076 Revenues over (under) expenditures 95,001 27,622 Beginning fund balance 39,294 39,294 Ending fund balance 134,295 66,916 #310 -CIVIC FACILITIES CAPITAL PROJECTS FUND Revenues Investment Interest 9,000 0 0 0 9,000 Total revenues 9,000 0 0 0 9,000 Expenditures Miscellaneous 0 0 0 0 0 Transfers out - #312 0 0 0 18,452 18,452 Total expenditures 0 0 0 18,452 18,452 Revenues over (under) expenditures 9,000 (9,452) Beginning fund balance 857,737 857,737 Ending fund balance 866,737 848,285 Note: The fund balance in #310 includes $839,285.10 paid by the Library District for 2.82 acres at the Balfour Park site. If the District does not succeed in getting a voted bond approved by October 2022 then the City may repurchase this land at the original sale price of $839,285.10. Page 7 of 9 P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget Amendment #3 Summary of Amended Funds CAPITAL PROJECTS FUNDS -continued #311 - PAVEMENT PRESERVATION Revenues Transfers in - #001 Transfers in - #106 Transfers in - #301 Transfers in - #302 Grant Proceeds Developer Total revenues Expenditures Pavement preservation Pre -project GeoTech Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 10/22/2019 2019 As Adopted 1st Amendment 2nd Amendment 3rd Amendment As Amended 972,300 1,500,000 734,300 734,300 1,820,000 0 0 0 0 0 0 0 0 0 972,300 0 108,028 1,608,028 0 0 734,300 0 0 734,300 0 1,049,227 2,869,227 0 1,140,000 1,140, 000 5,760,900 0 0 2,297,255 8,058,155 7,238,200 50,000 0 0 0 2,021,621 9,259,821 0 0 50,000 7,288,200 (1,527,300) 4,637,315 0 0 2,021,621 9,309,821 (1,251,666) 4,637,315 3,110, 015 3,385,649 #312 -CAPITAL RESERVE FUND Revenues Transfers in - #001 0 7,109,300 0 0 7,109,300 Transfers in - #310 0 0 0 18,452 18,452 Transfers in - #313 0 0 0 88,590 88,590 Investment Interest 50,000 0 0 0 50,000 Total revenues 50,000 7,109,300 0 107,042 7,266,342 Expenditures Transfers out - #101 907,544 0 0 0 907,544 Transfers out - #303 (Euclid Ave - Flora to Barker) 5,000 0 0 0 5,000 Transfers out - #303 (8th & Carnahan Intersection) 45,000 0 0 (45,000) 0 Transfers out - #303 (Barker Road Corridor) 267,000 2,767,400 0 (722,852) 2,311,548 Transfers out - #303 (Garland Ave.) 0 1,500,000 0 (484,750) 1,015,250 Transfers out - #309 (Apple way Trail - Sullivan-Corb 5,000 0 0 (5,000) 0 Transfers out - #309 (Apple way Trail - Evergreen -St 9,788 0 0 301,450 311,238 Transfers out - #314 (Pines Rd Underpass) 0 0 0 0 0 Precinct Property Acquisition 0 0 0 226,700 226,700 DOT Park Property Acquisition 0 0 0 844,000 844,000 Total expenditures 1,239,332 4,267,400 0 114,548 5,621,280 Revenues over (under) expenditures (1,189,332) 1,645,062 Beginning fund balance 8,974,920 8,974,920 Ending fund balance 7,785,588 10,619,982 Page 8 of 9 P:\Finance\2019 Budget\Amendment #3\2019 10 22\Public Hearing\Budget Summary for Amended Funds #3.xlsx CITY OF SPOKANE VALLEY, WA 2019 Budget Amendment #3 Summary of Amended Funds CAPITAL PROJECTS FUNDS -continued #313 -CITY HALL CONSTRUCTION FUND Revenues Investment Interest Total revenues Expenditures Transfers out - #312 Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 10/22/2019 2019 As Adopted 1st Amendment 2nd Amendment 3rd Amendment As Amended 0 0 0 954 954 0 0 0 954 954 0 0 0 88,590 88,590 0 0 0 88,590 88,590 0 87,636 87,636 (87,636) 87,636 0 #314 - RAILROAD GRADE SEPARATION PROJECTS FUND Revenues Grant Proceeds 3,750,000 0 0 (795,077) 2,954,923 Transfers in #301 50,000 0 0 401,053 451,053 Transfers in #312 0 0 0 0 0 Total revenues 3,800,000 0 0 (394,024) 3,405,976 Expenditures 143 Barker BNSF Grade Separation 3,800,000 0 0 (394,024) 3,405,976 223 Pines Rd Underpass 900,000 0 0 0 900,000 Total expenditures 4,700,000 0 0 (394,024) 4,305,976 Revenues over (under) expenditures (900,000) (900,000) Beginning fund balance 1,036,472 1,036,472 Ending fund balance 136,472 136,472 Page 9 of 9 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 22, 2019 Department Director Approval: Check all that apply: ❑ consent ❑ old business ® new business ❑ public hearing ❑ information ❑ admin. report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: First reading of proposed Ordinance #19-016 which amends the 2019 Budget. GOVERNING LEGISLATION: In order for the City to amend an adopted budget, State law requires the Council to approve an ordinance that appropriates additional funds. PREVIOUS COUNCIL ACTION TAKEN: The Council last took formal action on the 2019 Budget when it was amended on June 4, 2019. On October 1, 2019, an Administrative Report was delivered to Council regarding the need for a budget amendment. Finally, earlier this evening a public hearing was held on this topic. BACKGROUND: Since the amendment of the 2019 Budget on June 4, 2019, a number of events have transpired in the normal course of operations that necessitate a third 2019 Budget amendment. The proposed amendments include: #001 - General Fund Nonrecurring revenues are increased by $500,000 to account for reimbursements to the City for amounts spend in repairing the east wall in council chambers at City Hall (see additional information under expenditures below). Provide additional appropriations (expenditures) of $1,061,102 comprised of: • $10,102 for the City's share of a Census Coordinator for the 2020 census in partnership with the Spokane Regional Transportation Council (SRTC) and other local jurisdictions. • $30,000 for additional outside legal services due to an increased need for outside legal expertise on issues during 2019. • $500,000 in nonrecurring expenditures for repairs to the east wall in council chambers at City Hall. Staff believes this to be a conservative estimate and expects actual costs to be less than this amount. Costs incurred by the City will be reimbursed and are also included in the budget amendment as a nonrecurring revenue (see above). • $500,000 in nonrecurring transfers out to the Parks Capital Projects Fund #309 to fund phase two of improvements to the CenterPlace west lawn. This project will be partially completed in 2019 and 2020, with total costs of $2,000,000 over the two years. • $21,000 in nonrecurring transfers out to the Parks Capital Projects Fund #309 to fund preliminary engineering for replacement of the CenterPlace roof. #101 — Street O&M Fund Decrease revenues by $161,400 due to updated estimates for the Telephone Utility Tax, which represents a decrease of $100,000, and Motor Vehicle Fuel Taxes, which represents a decrease of $61,400. 1 #105 — Hotel/Motel Tax Fund Decrease in expenditures for tourism promotion in the amount of $108,000. This decrease matches the total budgeted expenditures to actual lodging tax awards approved by Council in December 2018. #106 — Solid Waste Fund Increase transfers out to the Pavement Preservation Fund #311 by $108,028 due to 2018 receipts of the road wear administration fee related to the Waste Management collection contract exceeding previous estimates. #301 — REET 1 Capital Projects Fund Real Estate Excise Tax (REET) revenue is increased by $400,000 based on revised revenue projections. Increase expenditures by $372,617 due to changes in expected transfers out to the Street Capital Projects Fund #303 to reflect current estimates for various projects and the Railroad Grade Separation Projects Fund #314 for the Barker Grade Separation project. Grant proceeds are expected to be expended prior to City REET funds to the extent possible. #302 — REET 2 Capital Projects Fund Real Estate Excise Tax (REET) revenue is increased by $400,000 based on revised revenue projections. Increase expenditures by $188,153 due to changes in the expected transfers out to the Street Capital Projects Fund #303 to reflect current estimates for various projects. #303 — Street Capital Projects Fund Both revenue and expenditures decrease by $2,742,317 to reflect current estimates on a number of projects, including the Sullivan/Wellesley Intersection, widening of Barker Road, and construction of the extension of Garland Avenue. #309 — Park Capital Projects Fund This fund is being amended to reflect current estimates on a number of projects. Revenues are increase by $2,949,602 reflecting: • $2,132,152 increase in grant proceeds for the Evergreen to Sullivan segment of the Appleway Trail. • $500,000 increase in transfers in from the General Fund for phase two of improvements to the CenterPlace west lawn. See additional information above under the General Fund #001. • $21,000 increase in transfers in from the General Fund for preliminary engineering related to the replacement of the CenterPlace roof. • $296,450 increase in transfers in from the Capital Reserve Fund #312 for segments of the Appleway Trail. Expenditures increase by $3,016,981, including: • An increase of $11,791 for the Sullivan to Corbin segment of the Appleway Trail reflecting project closeout costs. • An increase of $2,293,021 for the Evergreen to Sullivan segment of the Appleway Trail due to construction on this project being moved up from 2020 to 2019. • An increase of $177,920 for amenities on the University to Pines segment of the Appleway Trail due to bids coming in at over the expected cost. • An increase of $1,249 for the Browns Park volleyball courts reflecting project closeout costs. 2 • An increase of $12,000 on additional swing sets for playgrounds, which were previously included in the 2019 Budget for $25,000, due to the costs of project coming in excess of expectations. • An increase of $500,000 for phase two of improvements to the CenterPlace west lawn. See additional information above under the General Fund #001. • An increase of $21,000 for preliminary engineering related to the replacement of the CenterPlace roof. #310 — Civic Facilities Capital Projects Fund Expenditures are increased by $18,452 in transfers out to the Capital Reserve Fund #312. This amount reflects excess investment earnings that have accumulated in Fund #310. #311 — Pavement Preservation Fund This fund is being amended to reflect estimated progress on a number of projects as well as updates to estimated project costs. There is an increase of $2,297,255 in revenues, which primarily consist of increases to grant proceeds and developer fees. There is an increase of $2,021,621 for expenditures consisting primarily of work on the preservation project on University from Dishman Mica to 16tH #312 — Capital Reserve Fund Revenues increase by $107,042 in transfers in from the Civic Facilities Capital Projects Fund #310 and the City Hall Construction Fund #313, representing accumulated investment earnings in those funds. See explanations under those funds for additional information. Increases expenditures/appropriations of $114,548 include: • Decreases of $1,252,602 in transfers out to the Street Capital Projects Fund for improvements at 8th and Carnahan, widening of Barker Road, and construction of Garland Avenue. • Increases of $296,450 in transfers out to the Parks Capital Projects Fund #309 for segments of the Appleway Trail. • $226,700 for the purchase of land adjacent to the Spokane Valley Police Precinct. • $844,000 for the purchase of park land adjacent to Sullivan Park. #313 — City Hall Construction Fund Revenues increase by $954 representing estimated investment interest earnings. Expenditures increase by $88,590 in transfers out to the Capital Reserve Fund #312. This amount reflects excess investment earnings that have accumulated in Fund #313, and this transfer will eliminate the remaining fund balance in this fund. Once the remaining fund balance is eliminated, this Fund will be closed out as part of the 2020 Budget process. #314 — Railroad Grade Separation Fund Revenues and expenditures decrease by $394,024. These decreases are related to updated timing of work that is currently being done on the Barker Grade Separation Project. 3 The 2019 Budget amendment reflects the changes noted above and will affect 13 funds resulting in total revenue increases of $3,357,112 and appropriation/expenditure increases of $3,745,751. 001 General Fund 101 Street O&M Fund 105 HotelMotel Tax Fund 106 Solid Waste Fund 301 REET 1 Capital Projects Fund 302 REET 2 Capital Projects Fund 303 Street Capital Projects Fund 309 Parks Capital Projects Fund 310 Civic Facilities Capital Projects Fund 311 Pavement Preservation Fund 312 Capital Reserve Fund 313 City Hall Construction Fund 314 Railroad Grade Separation Projects Fund 500,000 (161,400) 0 0 400,000 400,000 (2,742,317) 2,949,602 0 2,297,255 107,042 954 (394,024) 1,061,102 0 (108,000) 108,028 372,617 188,153 (2,742,317) 3,016,981 18,452 2,021,621 114,548 88,590 (394,024) 3,357,112 3,745,751 OPTIONS: Options are to accept the proposed amendments in whole or in -part. RECOMMENDED ACTION OR MOTION: Move to advance Ordinance #19-016 amending the 2019 Budget, to a second reading. BUDGET/FINANCIAL IMPACTS: This action amends the estimated revenues and appropriations for the 2019 Budget that was adopted on November 13, 2018 and amended on March 26, 2019 and June 4, 2019. There are adequate funds available to pay for these amendments. STAFF CONTACT: Chelsie Taylor, Finance Director ATTACHMENTS: • Draft Ordinance #19-016 4 Revenue Expenditure Fund Fund Increase Increase No. Name (Decrease) (Decrease) 001 General Fund 101 Street O&M Fund 105 HotelMotel Tax Fund 106 Solid Waste Fund 301 REET 1 Capital Projects Fund 302 REET 2 Capital Projects Fund 303 Street Capital Projects Fund 309 Parks Capital Projects Fund 310 Civic Facilities Capital Projects Fund 311 Pavement Preservation Fund 312 Capital Reserve Fund 313 City Hall Construction Fund 314 Railroad Grade Separation Projects Fund 500,000 (161,400) 0 0 400,000 400,000 (2,742,317) 2,949,602 0 2,297,255 107,042 954 (394,024) 1,061,102 0 (108,000) 108,028 372,617 188,153 (2,742,317) 3,016,981 18,452 2,021,621 114,548 88,590 (394,024) 3,357,112 3,745,751 OPTIONS: Options are to accept the proposed amendments in whole or in -part. RECOMMENDED ACTION OR MOTION: Move to advance Ordinance #19-016 amending the 2019 Budget, to a second reading. BUDGET/FINANCIAL IMPACTS: This action amends the estimated revenues and appropriations for the 2019 Budget that was adopted on November 13, 2018 and amended on March 26, 2019 and June 4, 2019. There are adequate funds available to pay for these amendments. STAFF CONTACT: Chelsie Taylor, Finance Director ATTACHMENTS: • Draft Ordinance #19-016 4 DRAFT CITY OF SPOKANE VALLEY SPOKANE COUNTY, WASHINGTON ORDINANCE NO. 19-016 AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY, WASHINGTON, AMENDING ORDINANCE 18-024, WHICH ADOPTED A BUDGET FOR THE PERIOD JANUARY 1, 2019 THROUGH DECEMBER 31, 2019, AS SUBSEQUENTLY AMENDED BY ORDINANCE 19-003 AND ORDINANCE 19-006; AND OTHER MATTERS RELATED THERETO. WHEREAS, the City Council approved Ordinance 18-024 on November 13, 2018, which adopted the 2019 annual budget; and WHEREAS, the City Council approved Ordinance 19-003 on March 26, 2019, which amended the 2019 annual budget, and WHEREAS, the City Council approved Ordinance 19-006 on June 4, 2019, which amended the 2019 annual budget, and WHEREAS, subsequent to the November 13, 2018 adoption, March 26, 2019, and the June 4, 2019 amendments of the 2019 annual budget, it has become necessary to make changes by adding new revenue, appropriations, amendments, and transferring funds in order to properly perform City functions, services and activities; and WHEREAS, the budget changes set forth in this Ordinance could not have been reasonably anticipated or known when the 2019 annual budget was passed by the City Council; and WHEREAS, the City Council has determined that the best interests of the City are served by amending the 2019 budget to reflect unanticipated revenue, expenditures, transfers, and appropriating the same as set forth herein. NOW THEREFORE, the City Council of the City of Spokane Valley, Washington do ordain as follows: Section 1. Amended Revenues and Appropriations. Ordinance No. 18-024 adopted a budget for the twelve months beginning January 1, 2019 and ending December 31, 2019, and Ordinances 19-003 and 19-006 amended the budget for the same period. Each item, revenue, appropriation, and fund contained in Section 1 of Ordinance 18-024, as subsequently amended by Ordinances 19-003 and 19-006, is hereby further amended as set forth in Attachment A to this Ordinance, which is incorporated herein. Section 2. Severability. If any section, sentence, clause or phrase of this Ordinance should be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this Ordinance. Section 3. Effective Date. This Ordinance shall be in full force and effect five days after publication of this Ordinance or a summary thereof in the official newspaper of the City as provided by law. Ordinance 19-016 amending the 2019 budget Page 1 of 3 Passed by the City Council of the City of Spokane Valley this day of November 2019. ATTEST: L.R. Higgins, Mayor Christine Bainbridge, City Clerk Approved as to form: Office of the City Attorney Date of Publication: Effective Date: Ordinance 19-016 amending the 2019 budget Page 2 of 3 ATTACHMENT A Sources Uses Fund No. Annual Appropriation Funds Beginning Fund Balance Revenues Total Appropriations Estimated Ending Fund Balanc& Adopted via Ord. 18-024 Amended viaAmended Ord. 19-003 viaAmended Ord. 19-006 via Ord. 19-016 Total RevenueSources Adopted via Ord. 18-024 Amended viaAmended Ord. 19-003 viaAmended Ord. 19-006 via Ord. 19-016 Total Appropriations 001 General 36,817,803 45,537,322 500 0 500,000 46,037,822 82,855,625 43,033,369 7,459,300 403,000 1,061,102 51,956,771 30,898,854 101 Street O&M 784,972 4,918,044 120,000 0 (161,400) 4,876,644 5,661,616 4,918,044 31,353 68,000 0 5,017,397 644,219 103 Paths & Trails 5,417 9,200 0 0 0 9,200 14,617 0 0 0 0 0 14,617 104 Hotel/Motel Tax - Tourism Facilities 1,918,072 397,000 275,000 0 0 672,000 2,590,072 0 0 0 0 0 2,590,072 105 Hotel/Motel Tax 277,929 602,000 0 0 0 602,000 879,929 655,000 0 0 (108,000) 547,000 332,929 106 Solid Waste 431,359 1,726,300 0 0 0 1,726,300 2,157,659 1,726,300 0 0 108,028 1,834,328 323,331 107 PEG 84,831 76,000 0 0 0 76,000 160,831 71,100 0 0 0 71,100 89,731 120 CenterPlace Operating Reserve 300,000 0 0 0 0 0 300,000 0 0 0 0 0 300,000 121 Service Level Stabilization 5,500,000 0 0 0 0 0 5,500,000 0 0 0 0 0 5,500,000 122 Winter Weather Reserve 503,070 5,000 120,000 0 0 125,000 628,070 500,000 120,000 0 0 620,000 8,070 204 Debt Service LTGO 03 0 998,350 0 0 0 998,350 998,350 998,350 0 0 0 998,350 0 301 Capital Projects 2,480,268 1,022,000 0 0 400,000 1,422,000 3,902,268 1,370,947 0 0 372,617 1,743,564 2,158,704 302 Special Capital Projects 3,240,220 1,025,000 0 0 400,000 1,425,000 4,665,220 984,209 0 0 188,153 1,172,362 3,492,858 303 Street Capital Projects 67,041 5,432,987 6,443,000 0 (2,742,317) 9,133,670 9,200,711 5,432,987 6,443,000 0 (2,742,317) 9,133,670 67,041 309 Parks Capital Projects 39,294 1,907,096 0 0 2,949,602 4,856,698 4,895,992 1,812,095 0 0 3,016,981 4,829,076 66,916 310 Civic Facilities Capital Projects 857,737 9,000 0 0 0 9,000 866,737 0 0 0 18,452 18,452 848,285 311 Pavement Preservation 4,637,315 5,760,900 0 0 2,297,255 8,058,155 12,695,470 7,288,200 0 0 2,021,621 9,309,821 3,385,649 312 Capital Reserve 8,974,920 50,000 7,109,300 0 107,042 7,266,342 16,241,262 1,239,332 4,267,400 0 114,548 5,621,280 10,619,982 313 City Hall Construction 87,636 0 0 0 954 954 88,590 0 0 0 88,590 88,590 0 314 Railroad Grade Separation Projects 1,036,472 3,800,000 0 0 (394,024) 3,405,976 4,442,448 4,700,000 0 0 (394,024) 4,305,976 136,472 68,044,356 73,276,199 14,067,800 0 3,357,112 90,701,111 158,745,467 74,729,933 18,321,053 471,000 3,745,751 97,267,737 61,477,730 Sources Uses Revenues Appropriations Estimated Beginning Ending Fund Working Adopted via Amended viaAmended viaAmended via Total Total Adopted via Amended viaAmended viaAmended via Total Working No. Working Capital Funds Capital Ord. 18-024 Ord. 19-003 Ord. 19-006 Ord. 19-016 Revenues Sources Ord. 18-024 Ord. 19-003 Ord. 19-006 Ord. 19-016 Appropriations Capital 402 Stormwater Management 2,216,210 2,016,000 0 0 0 2,016,000 4,232,210 2,297,332 62,518 0 0 2,359,850 1,872,360 403 Aquifer Protection Area 1,840,005 787,200 0 0 0 787,200 2,627,205 832,600 0 0 0 832,600 1,794,605 501 Equipment Rental & Replacement 1,290,971 188,029 0 0 0 188,029 1,479,000 20,000 0 0 0 20,000 1,459,000 502 Risk Management 263,778 390,000 0 0 0 390,000 653,778 390,000 0 0 0 390,000 263,778 5,610,964 3,381,229 0 0 0 3,381,229 8,992,193 3,539,932 62,518 0 0 3,602,450 5,389,743 Total of all Funds 73,655,320 76,657,428 14,067,800 0 3,357,112 94,082,340 167,737,660 78,269,865 18,383,571 471,000 3,745,751 100,870,187 66,867,473 Ordinance 19-016 amending the 2019 budget Page 3 of 3 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 22, 20I9 Department Director Approval: Check all that apply: /:/ consent ❑ old business ❑ new business ❑ public hearing AGENDA ITEM TITLE: Approval of the Following Vouchers: VOUCHER LIST VOUCIIER NUMBERS 10/02/2019 48757-48774; 7987831 10/04/2019 48775-48779 10/09/2019 6768; 6770; 6864; 6867; 6869; 6880-6883; 6885; 6896; 48780 10/09/2019 48781-48804 GRAND TOTAL: TOTAL AMOUNT $2,382,002.81 $14,673.65 $399,027.81 $110,444.13 $2,906,148.40 Explanation of Fund Numbers found on Voucher Lists #001 - General Fund 001.011.000.511. City Council 001.013.000.513. City Manager 001.013.015.515. Legal 001.016.000. Public Safety 001.018.013.513. Deputy City Manager 001.018.014.514. Finance 001.018.016.518. Human Resources 001.040.041. Engineering 001.040.042. Economic Development 001.040.043 . 001.076.000.576. 001.076.300.576. 001.076.301.571. 001.076.302.576. 001.076.304.575. 001.076.305.571. 001.090.000.511. 001.090.000.514. 001.090.000.517. 001.090.000.518. 001.090.000.519. 001.090.000.540. 001.090.000.550. 001.090.000.595. Building Parks & Rec—Administration Parks & Rec-Maintenance Parks & Rec-Recreation Parks & Rec- Aquatics Parks & Rec- Senior Center Parks & Rec-CenterPlace General Gov't- Council related General .Gov't -Finance related General Gov't -Employee supply General Gov't- Centralized Serv. General Gov't -Other Services General Gov't -Transportation General Gov't -Natural & Eco. General Gov't -Pavement Preser. 001.090.000.560. General Gov't -Social Services 001.090.000.594 General Gov't -Capital Outlay Other Funds: 101 — Street Fund 103 — Paths & Trails 105 — Hotel/Motel Tax 106 — Solid Waste 120 — CenterPlace Operating Reserve 121 — Service Level Stabilization Reserve 122 — Winter Weather Reserve 204 — Debt Service 301 — REET 1 Capital Projects 302 -- REET 2 Capital Projects 303 — Street Capital Projects 309 — Parks Capital Grants 310 — Civic Bldg. Capital Projects 311 — Pavement Preservation 312 -- Capital Reserve 314 — Railroad Grade Separation Projects 402 — Stormwater Management 403 — Aquifer Protection Area 501 — Equipment Rental & Replacement 502 -- Risk Management RECOMMENDED ACTION OR MOTION: Move to approve attached list of claim vouchers. [Approved as part of the Consent Agenda, or may be removed and discussed separately.] STAFF CONTACT: Chelsie Taylor, Finance Director ATTACHMENTS: Voucher Lists vchlist 10102/2019 2:52:47PM Voucher List Spokane Valley Page: 1 Bank code : apbank Voucher Date Vendor Invoice 48757 10/2/2019 001117 BASINGER, MICHAEL 48758 10/2/2019 007366 BIG SKY ID CORP 48759 10/2/2019 000322 CENTURYLINK 48760 10/2/2019 000429 COFFMAN ENGINEERS EXPENSES PAY APP 3 Sep 19 -Oct 19 2019 19083382 48761 10/2/2019 002469 COMMUNITY MINDED ENTERPRISES 00001 48762 10/2/2019 002604 DELL FINANCIAL SERVICES LLC 48763 10/2/2019 000734 DEPT OF TRANSPORTATION 48764 10/2/2019 003682 EPIC LAND SOLUTIONS [NC 48765 10/2/2019 003274 EXCHANGE PUBLISHING LLC 80136693 80136923 80136924 80136925 80136926 RE -31 C-LA6901 0619-0857 0719-0857 545444 545446 546215 546217 546218 546219 546220 546221 Fund/Dept 001.040.042.558 303.000.276.595 001.090.000.518 001.090.099.594 001.011.000.511 001.090.000.548 001.090.000.548 001.090.000.548 001.090.000.548 001.090.000.548 303.303.069.544 303.000.249.595 303.000.249.595 001.011.000.511 001.013.000.513 001.011.000.511 001.013.000.513 001.013.000.513 001.040.043.558 001.040.043.558 001.040.043.558 Description/Account Amount EXPENSE REIMBURSEMENT 0276 -CONSTRUCTION CITY HALL PHONES PROFESSIONAL SERVICES Total : Total : Total :: Total :: GSP WHY RACE MATTERS WORK Total : COMPUTER LEASE 3050 MICRO COMPUTER LEASE: 001-8922117-0 COMPUTER LEASE: 001-8922117-0 COMPUTER LEASE: 001-8922117-0 COMPUTER LEASE: 001-8922117-0 Total : CIP 069: REPAYMENT OF DESIGN F Total : 0249 -REAL ESTATE SERVICES 0249 -REAL ESTATE SERVICES Total : ADVERTISING ADVERTISING ADVERTISING LEGAL PUBLICATION LEGAL PUBLICATION LEGAL PUBLICATION LEGAL PUBLICATION LEGAL PUBLICATION 57.67 57.67 243, 980.52 243,980.52 288.85 288.85 8,100.00 8,100.00 20.00 20.00 231.89 139.58 658.51 368.09 187.76 1,585.83 285,163.58 285,163.58 181.30 771.73 953.03 35.25 22.50 35.25 36.34 19.75 84.53 75.84 85.32 Page: 1 vchlist 10/0212019 2:52:47PM Voucher List Spokane Valley Page: 2 Bank code : apbank Voucher Date Vendor 48765 10/2/2019 003274 003274 EXCHANGE PUBLISHING LLC 48766 10/2/2019 001447 Invoice FREE PRESS PUBLISHING INC 50292 50302 50311 50312 50313 50314 48767 10/2/2019 000321 GREATER SPOKANE INC 48768 10/2/2019 000012 JOURNAL OF BUSINESS 48769 10/2/2019 004632 LEVEL 3 COMMUNICATIONS 48770 10/2/2019 007582 LIGHTNING BAR LLC 48771 10/2/2019 007262 PNW BUILDING FORENSICS LLC 48772 10/2/2019 005503 SALT DISTRIBUTORS INC, 48773 10/2/2019 002363 WESTERN STATES EQUIPMENT CO 48774 10/2/2019 002651 WOODARD, ARNE 7987831 10/1/2019 000001 SPOKANE CO TREASURER 122871 324663 (Continued) 83616412 84559549 55061.9057 6 3219 IN001097389 EXPENSES 9290201608 Fund/Dept 001.013.000.513 001.011.000.511 001.013.000.513 001.040.043.558 001.040.043.558 001.040.043.558 001.040.042.558 001.040.042.558 001.090.000.518 001.090.000.518 314.000.143.595 001.090.000.513 101.000.000.542 001.090.099.594 001.011.000.511 001.016.000.521 DescriptionlAccount Amount ADVERTISING ADVERTISING LEGAL PUBLICATION LEGAL PUBLICATION LEGAL PUBLICATION LEGAL PUBLICATION Total : Total : MEMBERSHIP DUES/ECONOMIC D Total : ADVERTISING TELECOM SERVICES TELECOM SERVICES CIP 143 ROW ACQUISITION PROFESSIONAL SERVICES SALT - ICE KICKER Total : Total : Total : Total : Total : GENERATOR FOR CITY HALL Total : EXPENSE REIMBURSEMENT Total : LE CONTRACT BILLING SEPTEMBE Total : 394.78 79.90 180,95 41.65 96.90 97.75 85.00 582.15 3,583.34 3,583.34 2,010.00 2,010.00 1,442.60 1,446.73 2,889.33 61,770.00 61,770.00 5,600.00 5,600.00 75, 718.80 75,718.80 29,926.13 29,926.13 300.80 300.80 1,659,078.00 1,659,078.00 Page: 2 vchlist 10/02/2019 2:52:47PM Voucher List Page: 3 Spokane Valley Bank code : apbank Voucher Date Vendor Invoice Fund/Dept Description/Account Amount 19 Vouchers for bank code : apbank Bank total : 2,382,002.81 Total vouchers : 2,382,002.81 19 Vouchers in this report I, the undersigned, do certify under penalty of perjury, that the materials have been furnished, the services rendered, or the labor performed as described herein and that the claim is just, due and an unpaid obligation against the City of Spokane Valley, and that I am authorized to authenticate and certify said claim. Finance Director Date Council member reviewed: Mayor Date Council Member Date Page: 3 vc.rlist 10/04/2019 10:16:08AM Voucher List Spokane Valley Page: Bank code : apbank Voucher Date Vendor Invoice 48775 10/4/2019 001606 BANNER BANK 48776 10/4/2019 001606 BANNER BANK 48777 10/4/2019 001606 BANNER BANK 48778 10/4/2019 001606 BANNER BANK 6368 Sept 2019 6368 Sept 2019 6368 Sept 2019 6368 Sept 2019 6368 Sept 2019 6368 Sept 2019 6368 Sept 2019 6368 Sept 2019 6368 Sept 2019 6368 Sept 2019 6368 Sept 2019 8573 Sept 2019 8573 Sept 2019 8573 Sept 2019 8573 Sept 2019 8573 Sept 2019 8573 Sept 2019 8573 Sept 2019 8573 Sept 2019 8573 Sept 2019 8573 Sept 2019 8573 Sept 2019 8573 Sept 2019 5214 Sept 2019 0714 Sept 2019 0714 Sept 2019 0714 Sept 2019 Fund/Dept 001.090.000.518 101.043.000.542 001.013.015.515 001.018.016.518 001.040.041.543 001.040.041.543 001.090.000.518 001.013.000.513 402.402.000.531 001.090.000.518 001.090.000.518 001.040.042.558 001.011.000.511 001.011.000.511 001.018.016.518 001.018.016.518 001.018.016.518 001.011.000.511 001.018.016.518 001.090.000.517 001.018.016.518 001.018.014.514 001.018.016.518 001.018.014.514 001.033.000,518 001.033.000.518 001.040.043.558 Description/Account Amount BEST BUY RICKLY HYDROLOGICAL CO WAPRO CRAIGSLIST.ORG NWPMA EVENTBRITE MICROSOFT BILLING THE OLYMPIAN EVENTBRITE DIGICERT INC QNAP NAS FOR LASERFICHE Total : FACEBOOK WA POLICY CENTER WA POLICY CENTER GOVERNMENTJOBS.COM ITE WTS CAREER CENTER WA POLICY CENTER CRAIGSLIST.0RG HEARTSMART.COM INDEED ACCTS WHITWORTH UNIVERSITY Total : TRAVELOCITY DISPLAYS2G0 DISPLAYS2G0 AMAZON.COM Total : 334.31 337.98 200.00 25.00 700.00 535.42 499.00 412.28 780.00 688.00 4,617.62 9,129.61 5.00 800.00 800.00 175.00 495.00 295.00 -800.00 25.00 1,295.00 238.10 425.00 100.00 3,853.10 464.99 464.99 19.09 74.66 19.60 Page: �4-- vchlist 10/04/2019 10:16:08AM Voucher List Spokane Valley Page:—� Bank code : apbank Voucher Date Vendor Invoice 48778 10/4/2019 001606 BANNER BANK 48779 10/4/2019 001606 BANNER BANK 5 Vouchers for bank code : apbank 5 Vouchers in this report (Continued) 0714 Sept 2019 0714 Sept 2019 0714 Sept 2019 0714 Sept 2019 8599 Sept 2019 8599 Sept 2019 8599 Sept 2019 8599 Sept 2019 8599 Sept 2019 8599 Sept 2019 8599 Sept 2019 8599 Sept 2019 8599 Sept 2019 8599 Sept 2019 8599 Sept 2019 Fund/Dept 001.040.043.524 001.040.043.558 001.040.043.558 001.040.043.558 001.076.305.575 001.076.301.571 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 Description/Account Amount WACE INTERNATIONAL CODE COUNCIL AMAZON.COM INTERNATIONL CODE COUNCIL Total : POST FALLS CHAMBER OF COMMI WALMART HOME DEPOT HOME DEPOT HOME DEPOT ROBERT BROOKE & ASSOCIATES HOME DEPOT DOLLAR TREE STORES ROSAUERS MICHAELS MICHAELS Total : Bank total : 14,673.65 Total vouchers : 14,673.65 40.00 304.65 124.24 177.00 759.24 15.00 35.94 45.44 28.13 53.00 31.17 91.32 13.07 109.45 29.37 14.82 466,71 vchlist Voucher List 10109/2019 11:48:25AM Spokane Valley Pager Bank code : apbank Voucher Date Vendor Invoice Fund/Dept Description/Account Amount 6768 10/4/2019 000164 LABOR & INDUSTRIES Ben89269 106.231.17.00 LABOR & INDUSTRIES: PAYMENT 29,280.36 Total : 29,280,36 6770 10/4/2019 006863 EMPLOYMENT SECURITY DEPT, FAMILY & ME Ben89271 106.231.22.00 PAID FMLY & MED LEAVE: PAYMENT 7,828.56 Total : 7,628.56 6854 10/4/2019 000165 DEPT OF RETIREMENT SYSTEMS Ben89251 001.231.15.00 PERS: PAYMENT 122,077.66 Total : 122,077.66 6867 10/4/2019 000699 WA COUNCIL CO/CITY EMPLOYEES Ben89253 001.231.21.00 UNION DUES: PAYMENT 2,636.69 Total : 2,636.69 6869 10/4/2019 006345 IDAHO CHILD SUPPORT RECEIPTING Ben89255 001.231.20.00 IDAHO CHILD SUPPORT RECEIPTING: 153.33 Total : 153.33 6880 10/4/2019 000048 VANTAGE TRANSFER AGENTS, 401A PLAN Ben89257 001.231.14.00 401A: PAYMENT 36,636.56 Total: 36,636.66 6881 10/4/2019 000682 EFTPS Ben89259 303.231.11.00 FEDERAL TAXES: PAYMENT 36,921.14 Total: 36,921.14 6882 10/4/2019 007303 VANTAGEPOINT TRANSFER AGENTS, 457 RO Ben89261 001.231.23.00 457 ROTH OPTION: PAYMENT 1,323.25 Total : 1,323.25 6883 10/4/2019 000145 VANTAGEPOINTTRANSFERAGENTS, 457 PLf Ben89253 314.231.18.00 457 DEFERRED COMPENSATION: PAYI 9,420.09 Total : 9,420.09 6885 10/4/2019 000162 VANTAGE TRANSFER AGENTS, 401A EXEC Pt Ben89265 001.231.14.00 401 EXEC PLAN: PAYMENT 676.26 Tota]: 676.26 6896 10/4/2019 000682 EFTPS Ben89273 001.231.11.00 FEDERAL TAXES: PAYMENT 2,045.01 Total : 2,045.01 48780 10/4/2019 000120 AWC Ben89249 106.231.16.00 DENTAL PLAN: PAYMENT 138,961.65 Ben89267 001.231.16.00 DENTAL PLAN (COUNCIL): PAYMENT 11,067.15 Total : 150,028.80 Page: �1� vchlist Voucher List Page: 2 10/09/2019 11:48:25AM Spokane Valley Bank code: apbank Voucher Date Vendor Invoice Fund/Dept Description/Account Amount 12 Vouchers for bank code : apbank Bank total : 399,027.81 12 Vouchers in this report I, the undersigned, do certify under penalty of perjury, that the materials have been furnished, the services rendered, or the labor performed as described herein and that the claim is just, due and an unpaid obligation against the City of Spokane Valley, and that I am authorized to authenticate and certify said claim, Finance Director Date Council member reviewed: Mayor Date Council Member Date Total vouchers : 399,027.81 Page: �� vchlist 10/09/2019 2:45:OOPM Voucher List Spokane Valley Page: Bank code : apbank Voucher Date Vendor Invoice 48781 10/9/2019 000150 ALLIED FIRE & SECURITY 48782 10/9/2019 003775 AM HARDWARE 48783 10/9/2019 003076 AMSDEN, ERICA 48784 10/9/2019 004278 ARCHITECTS WEST INC 48785 10/9/2019 003229 BARGREEN ELLINGSON 48786 10/9/2019 001545 BERNARDO WILLS ARCHITECTS PC 48787 10/9/2019 000918 BLUE RIBBON LINEN SUPPLY INC 48788 10/9/2019 000508 CONOCOPHILLIPS FLEET 48789 10/9/2019 000795 EARTHWORKS RECYCLING INC. 48790 10/9/2019 004813 FIRST CHOICE COFFEE SERVICES 648427 43971 Expenses Expenses 10429 009235140 19700 0098919 0100896 0102866 S0224779 S0224826 S0224982 S0225854 61587356 361843 259824 Fund/Dept 001.076.305.575 001.076.305.575 001.040.041.543 001.040.041.543 309.000.305.594 001.076.305.575 001.076.000.576 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 001.040.043.558 001.076.305.575 001.076.305.575 Description/Account Amount SECURITY MONITORING AT CENTE Total : SUPPLIES FOR CENTERPLACE Total : EXPENSE REIMBURSEMENT EXPENSE REIMBURSEMENT Total : 0306 -DESIGN SERVICES Total COFFEE BREWERS FOR CENTERF Total : 19-03-079 BALFOUR PARK UPDATE Total : LINEN SERVICE AND LINEN SERVICE AND LINEN SERVICE AND LINEN SERVICE AND LINEN SERVICE AND LINEN SERVICE AND LINEN SERVICE AND SUPPLY AT C SUPPLY ATC SUPPLY ATC SUPPLYAT C SUPPLY AT C SUPPLYAT C SUPPLY AT C Total : SEPTEMBER 2019 FLEET FUEL BIL Total : RECYCLING COLLECTION AT CEN' Total : 144.32 144.32 165.80 165.80 224.17 23.20 247.37 2,100.00 2,100.00 1,464.66 1,464.66 2,150.00 2,150.00 67.39 67.39 67,39 59.24 72.63 103.43 469.49 906.96 1,834.64 1,834.64 27.50 27.50 COFFEE SUPPLIES FOR CENTERF 155.75 Total : 155.75 vchlist 10/09/2019 2:45:00PM Voucher List Spokane Valley Page: —2 Bank code : apbank Voucher Date Vendor Invoice 48791 10/9/2019 006002 GREGERSON, TINA 48792 10/9/2019 003718 INLAND PUBLICATIONS INC 48793 10/9/2019 001635 !SS FACILITY EVENT SERVICES 48794 10/9/2019 004926 LE CATERING CO 48795 10/9/2019 005931 LOCHMILLER, ROBERT 48796 10/9/2019 000252 LOWE'S BUSINESS ACCOUNT 48797 10/9/2019 000910 MANTZ, GLORIA 48798 10/9/2019 001860 PLATT ELECTRIC SUPPLY 48799 10/9/2019 007047 RITTER, GLENN 48800 10/9/2019 007587 S & S BROADWAY 48801 10/9/2019 000709 SENSKE LAWN & TREE CARE INC. Expenses 69389 69482 69629 1415408 E02066 Expenses Sept 2019 Expenses X095594 X149865 Expenses BLD -2019-2547 9270393 9525109 9532023 9534653 9535013 Fund/Dept 001.076.301.571 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 001.040.041.543 001.033.000.518 001.040.041.543 001.076.305.575 001.076.305.575 001.040.041.543 001.040.043.322 101.042.000.542 001.033.000.518 001.076.300.576 402.402.000.531 001.076.300.576 Description/Account Amount EXPENSE REIMBURSEMENT Total : ADVERTISING FOR CENTERPLACE ADVERTISING FOR CENTERPLACE ADVERTISING FOR CENTERPLACE Total : SEPT 2019 MONTHLY CLEANING A Total E02066: PARK MASTER PLAN Total : EXPENSE REIMBURSEMENT Total : OPERATING SUPPLIES: CITY HALL Total : EXPENSE REIMBURSEMENT Total : SUPPLIES FOR CENTERPLACE SUPPLIES FOR CENTERPLACE Total EXPENSE REIMBURSEMENT Total : PERMIT REFUND: BLD -2019-2547 Total : FLAGGING CALL OUT ON 6/20/201 INTEGRATED GROUNDS MAINTEN APPLEWAY TRAIL MOWING AND TI FLAGGING CALL OUT ON 9/23/201: APPLEWAY TRAIL WEED CONTROI 78.03 78.03 1,530.00 1,530.00 1,530.00 4,590.00 8,085.09 8,085.09 44.77 44.77 6.28 6.28 521.81 521.81 179.20 179.20 287.44 144.33 431.77 122.48 122.48 1,125.57 1,125.57 191.66 196.02 1,617.17 191.66 4,777.99 Page: ��" vchlist 10/0912019 2:45:OOPM Voucher List Spokane Valley %G Page: Bank code : apbank Voucher Date Vendor Invoice 48801 10/9/2019 000709 SENSKE LAWN & TREE CARE INC. (Continued) 9539262 9539312 9539313 48802 10/9/2019 003532 STERICYCLE COMMUNICATION SOLUT 8011019838 48803 10/9/2019 000066 WCP SOLUTIONS 48804 10/9/2019 005715 WIDOW'S MIGHT 24 Vouchers for bank code apbank 24 Vouchers in this report 11364282 11364283 11400362 11400363 2019 2019 2019 2019 2019 Fund/Dept 402.402.000.531 001.076.300.576 402.402.000.531 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 001.076.305.575 001.090.000.560 001.090.000.560 001.090.000.560 001.090.000.560 001.090.000.560 Description/Account Amount ROADSIDE LANDSCAPING SVCS: CONTRACT MAINT: PARKS SEPT 2 895 CONTRACT MAINTENANCE Total : ANSWERING SVC FOR CENTERPL Total : SUPPLIES FOR CENTERPLACE SUPPLIES FOR CENTERPLACE SUPPLIES FOR CENTERPLACE SUPPLIES FOR CENTERPLACE Total : 2019 SOC SER GRANT REIMBURSI 2019 SOC SER GRANT REIMBURSI 2019 SOC SER GRANT REIMBURSI 2019 SOC SER GRANT REIMBURSI 2019 SOC SER GRANT REIMBURSI Total : 8,420.82 61,217.68 531.43 77,144.43 39.44 39.44 576.64 174.24 632.50 87.12 1,470.50 1,204.81 834.57 676.98 720.98 3,970.42 7,407.76 Bank total : 110,444.13 Total vouchers : 110,444.13 Page: .ate CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 22 2019 Department Director Approval : Item: Check all that apply: ® consent ❑ old business ❑ new business ❑ public hearing ❑ information ❑ admin. report ❑ pending legislation AGENDA ITEM TITLE: Payroll for Pay Period Ending October 15, 2019 GOVERNING LEGISLATION: PREVIOUS COUNCIL ACTION TAKEN: BACKGROUND: Budget/Financial impacts: Employees Gross: $ 307,738.20 $ Benefits: $ 66,183.13 $ Council Total payroll $ 373,921.33 $ Total $ 307,738.20 $ 66,183.13 $ 373,921.33 RECOMMENDED ACTION OR MOTION: Move to Approve above payroll. [Approved as part of the Consent Agenda, or may be removed and discussed separately.] STAFF CONTACT: Raba Nimri DRAFT Attendance: Councilmembers MINUTES SPOKANE VALLEY COUNCIL MEETING STUDY SESSION Spokane Valley City Hall Council Chambers Spokane Valley, Washington October 1, 2019 Staff Rod Higgins, Mayor Pam Haley, Deputy Mayor Brandi Peetz, Councilmember Linda Thompson, Councilmember Ben Wick, Councilmember Sam Wood Councilmember Arne Woodard, Councilmember Mark Calhoun, City Manager John Hohman, Deputy City Manager Chelsie Taylor, Finance Director Cary Driskell, City Attorney Mike Stone, Parks & Recreation Director Bill Helbig, City Engineer Erik Lamb, Deputy City Attorney Chaz Bates, Economic Dev. Specialist Adam Jackson, Planning/Grants Engineer Mark Werner, Police Chief Patty Bischoff, Administrative Assistant John Whitehead, Human Resources Manager Christine Bainbridge, City Clerk Mayor Higgins called the meeting to order at 6:00 p.m. ROLL CALL: City Clerk Bainbridge called the roll; all Councilmembers were present. APPROVAL OF AGENDA: It was moved by Deputy Mayor Haley, seconded and unanimously agreed to approve the agenda. ACTION ITEMS: 1. Motion Consideration: Request to Participate Via Telephone October 15 Council Meeting — Deputy Mayor Haley It was moved by Deputy Mayor Haley and seconded to approve Deputy Mayor Haley's request to participate in the October 15, 2019 Council meeting via telephone conference. Mayor Higgins explained that Deputy Mayor Haley will not be in town on the 15t but would like to participate in the Council meeting via telephone. Mayor Higgins invited public comments. Ms. Barb Howard Spokane Valley: quipped that she would like to go with Ms. Haley. Vote by acclamation: in favor: unanimous. Opposed: none. Motion carried. 2. Motion Consideration: City Hall Council Chamber East Wall Repair — John Hohman, Cary Driskell It was moved by Deputy Mayor Haley and seconded that Council declare that emergency conditions exist for repair of the Council Chamber curved east wall area pursuant to SVMC 3.40.020(C) due to approaching winter, that there is insufficient time to comply with the competitive bidding requirements of chapter 3.40 SVMC, and that the City Manager is authorized to finalize and execute any contracts necessary to repair the curved east wall area, in an amount not to exceed $400, 000. City Attorney Driskell explained that staff came to Council last week to provide an update on the status of the Council Chamber's east wall, and that tonight staff wants to make sure we have all authorizations needed to declare an emergency and proceed; he said if we don't take action, City Hall could have more damage and staff wants to make sure that doesn't happen. Mr. Driskell said it has been determined that the cost could be as high as $400,000; said that estimate is high and a companion piece on this will be given later as part of the proposed Council Study Session: 10-01-2019 Page 1 of 5 Approved by Council: DRAFT budget amendment, to include up to $500,000; he said that although construction could be as high as $400,000, there will likely be other costs such as legal fees as an attorney has been retained with expertise in construction deficits. Councilmember Wick asked what caused this and Mr. Hohman explained that as mentioned, this was caused by improper compaction by the foundation and by the foundation wall itself. Mr. Hohman said he wanted to clear up the misinformation contained in the September 27, 2019 Spokesman Review article; he said the reporter actually wasn't at the Council meeting during Mr. Hohman's discussion that night, and she didn't follow-up to get any additional information, and therefore, there is quite a bit of inaccurate information. Mr. Hohman stressed that Meridian Construction does not and will not have any role in correcting this problem; also we expect 100% reimbursement from Meridian for our costs associated with correcting the deficit in the wall; that we don't have an exact figure of what that amount will be as we don't know what we will find once we are inside the wall; he said we should know more in about three to four weeks. Mr. Hohman again stated that Meridian construction has no role in the correcting construction; that the newspaper article said we hope to get some of our costs back, but we expect to get it all back; he said the article also stated that the building is deteriorating, but in fact, the only area is this particular wall in Council Chambers; he said the building is safe and structurally sound and that it is our hope in the future that reporters will initiate more follow-up and have better coordination before these kinds of articles are released; and he said many people won't hear about the corrected information. Mayor Higgins invited public comment. Ms. Barb Howard, Spokane Valley: said she read that article and she asked the Spokesman to retract the story, but the next day they had a very small correction on the inside of the paper; she said the article also mentioned the building is leaking, but in reality, that is not the case, and said she feels safe in here. There were no further public comments. Vote by acclamation: in favor: unanimous. Opposed: none. Motion carried. NON -ACTION ITEMS: 3. New Employee Quarterly Report — John Whitehead As per Council's previous request, Mr. Whitehead informed Council of our new employee during this last quarter, Marianne Lemons, who was hired September 16, 2019 to the position of Office Assistant II, as the receptionist in the first floor lobby and as support for the Building Division. 4. Proposed 2019 Budget Amendment — Chelsie Taylor After Finance Director Taylor went through the proposed 2019 budget amendment, Councilmember Wick asked if a couple of weeks ago, did we already know that we were going to have the $1.2 million in the savings that wasn't going to come out for those projects. Finance Director asked if he is referring to the Barker Road and the Garland project, and he indicated he is; Director Taylor said yes, Council was previously aware. 5. Parks & Recreation Master Plan Update — Mike Stone, Chaz Bates Parks & Recreation Director Stone introduced Senior Planner Bates, and said tonight is an opportunity to provide an update to the draft 2019 Master Plan; and Mr. Stone thanked Mr. Bates for the time, dedication and help, and also extended thanks to Administrative Assistant Bischoff for the hours she devoted to photos, editing and formatting. As per the PowerPoint, Mr. Stone gave an update overview; mentioned the plan benefits; and went over some of the achievements since 2013. Mr. Bates then discussed the public involvement, including stakeholder interviews, the public workshops, and the goals, policies and objectives. Concerning the sample recommendations noted on slide 11, Mr. Stone said this does not commit nor bind the City to any specific direction, project or priority; and said staff is seeking Council consensus to bring a resolution forward for adoption consideration of this plan, at a future meeting. Council concurred. Council Study Session: 10-01-2019 Page 2 of 5 Approved by Council: DRAFT 6. Grant Award History — Adam Jackson Grant Engineer Jackson went through his PowerPoint explaining the City's grant award history, including which City funds contribute to capital projects; what types of grants we have received, such as regional state or federal; the funding history from 2011 to 2018; our success rate in grants received; and which grant applications are still pending. Council thanked Mr. Jackson for his report. 7. Potential Grant Opportunity: Freight Rail Assistance Program (FRAP) — Adam Jackson After Grants Engineer Jackson explained the purpose of the FRAP grants as noted in his Request for Council Action form, there was Council consensus that staff should not submit a grant application to the FRAP. 8. Pavement Preservation History — Adam Jackson, John Hohman, Bill Helbig, Chelsie Taylor After Mr. Hohman introduced Mr. Jackson, Mr. Helbig, and Ms. Taylor, he noted that tonight marks the 45th discussion about pavement preservation since our City's incorporation; he explained that last June there was some concern from Council with the determination of the need for pavement preservation, so tonight staff will revisit the history of where we've been, and where we might need to go. Mr. Jackson then started the PowerPoint presentation, noting the balanced approach, functional class and PCI (pavement condition index), and renaming the condition as excellent, very good, good, fair, poor, or very poor; he mentioned the numerous times this issue has been discussed with Council, which included regular meetings, special meetings, workshops, and retreats; and then showed the milestones reached during the various years of discussing the issue, which culminated with the 2018 solid waste street wear fee. Mr. Jackson said that pavement management has been a Council goal for several years and continues as Council and staff plan to sustain the City's Pavement Preservation Program to include sustained financing for the Street O&M Fund #101 as well as the Pavement Preservation Fund #311. Finance Director Taylor said that in 2012 there was a large transfer of general funds into the pavement preservation fund which led to the discussion of setting up the program; that during the 2013 budget discussions that occurred in 2012, a plan was put in place to use the civic facilities replacement fund 123 as a type of stop -gap measure while the City continued to work on this problem; which problem she said has continued as well as discussions on how to address it; she said that large transfer of about $600,000 occurred in 2016, at which time Fund 123 was completely depleted; so the funds from that fund along with monies in the general fund, and for a while the street operations fund 101 along with REET funds, have historically been funding our street preservation program at 6% of general recurring expenditures; so once that pot of money dried up, we rely more heavily on general fund and REET revenues to fund our street preservation at 6% of general fund recurring expenditures; she said that street O&M fund was part of that funding structure at first, but as the problems in that fund have become more apparent, that has also dried up as a source of funding for pavement preservation. As shown on slide 8, Mr. Jackson noted we need to identify our level of service targets, and with that, solidify all the inclusive costs; he said if we know the target, we can evaluate the current spending and identify the gap of what we need to get there; he said we cannot afford to reconstruct all the local roads, but putting on multiple surface treatments on a good road today buys more years for that road in the future. As shown on slide 9, Mr. Jackson discussed the levels of service, target condition, target budget, budgeted revenue sources, and needed revenue to meet the target conditions, and noted that the total target budget to keep the target condition PCI to 70, is $10 million, and he noted we are currently funding about 50% of our network. Mr. Hohman added that Council saw this April when Nichols Consulting Engineers (NCE) was before Council; said we know overall the need is $10 million; that we need an average budget amount that we normally spend in a given year and we need to determine what is the overall shortfall; slide 9 shows the $1 million in red as a deficit in that fund. Director Taylor stated that the surplus money used for 2018 and 2019 is related to the Poe Contract and those are the prime activities in jeopardy if we can't find a way to sustain those operations. Council Study Session: 10-01-2019 Page 3 of 5 Approved by Council: DRAFT There was extensive discussion about the cost of maintaining major network, that the same surface treatments are not applied to all roads as more expensive options are used for heavily travelled arterials and collectors; talk about chip sealing; and trying to find a direction to identify the shortfall. Mr. Hohman asked if Council is comfortable with the numbers brought forward, and Mayor Higgins replied he is more comfortable tonight than he was four years ago. Concerning the 6%, Mr. Calhoun mentioned that we developed revenue sources from several funds into pavement preservation that was equivalent to 6% of general expenditures; that if we took 6% out of the current general fund, that would amount to about $2.7 million and it would be devastating to the general fund if we did that now. Mayor Higgins asked about the former idea of appointment of a committee and whether we are at that point yet; to which Mr. Hohman replied that would be at Council's direction. Mr. Hohman said that was discussed in June but some questions came up then so staff felt it would be best to put that on hold until Council has confidence in the situation and projections, and the same holds true now as Council needs to be confident in the starting point. Continuing with the PowerPoint, Mr. Jackson noted the example on slide 10 of using 70 PCI for arterial and collector streets but have a PCI of 65 for local streets; and that if we did that, while it would save money, it would result in more backlog. Mr. Jackson showed on slide 10, how much pavement related work the City has funded in the past. At 8:04 p.m. Mayor Higgins called for a recess; he reconvened the meeting at 8:15 p.m. Mr. Jackson continued through the PowerPoint slides showing the capital project budgeting, and the network pavement condition index, showing overall we have a `good' network, but the `fair' streets will continue to decline, and he noted that the south half of our city are local streets; he said that dealing with the worst streets first is not always a preferred process but it is important to consider that as a priority, and he motioned that the Midilome neighborhood was a worst condition scenario. Ms. Taylor went over the figures on slide 16 about what's next for the Pavement Management Program; she noted the $10 million is a separate issue from the operating deficit, and the 2020 budget will be transferring $1.4 million to cover that deficit, but that is all beyond that $10 million discussion. Mr. Hohman added that we are experiencing a good economy now, but that will change, and when it does, we will have to decide what services to cut back, and with that, Mayor Higgins said we are back to the original question of what number is Council comfortable with, and is Council comfortable with the figures on slide 9. All Councilmembers raised their hands in agreement except Councilmembers Thompson and Wick. Mayor Higgins said that we are looking for some dependable number to go forward with, and then move on to appoint that committee to address that shortfall, and he asked if Councilmembers were comfortable with that process. All Councilmembers raised their hands in agreement except Councilmember Wick. Mr. Hohman asked what additional information would be needed to get all Councilmembers comfortable as it would be nice to have a unanimous decision; he said staff can look into this further but we need guidance. Councilmember Wick said for him, it's not about a plan but more about the PCI 70/70, and whether we could look at 70/65; said he doesn't know if the public knows the difference between a 65 road and a 70 road; said he wants to know what the people want and said he's not sure if a committee would give us that, but maybe we should do a survey; said people need a pictorial base showing what a 65 is compared to a 70 and we need to know where people would be comfortable. Mr. Hohman said we can look into that further; said that Mr. Jackson went through the 70/70 versus the 70/65, which saves money in the short term over five years, but would increase backlog; said we could also look at what would $8 million would do to even that out; said we can do that extra work, but the point is, it is least expensive to maintain what we have at the current rating, and anything beyond that will be more expensive in the future. Mr. Jackson commented about not wanting the streets to degrade; and that 70/65 looks different on different roads; said the process needs to be simplified, adding that a survey would be a critical part of the committee. Mayor Higgins said it will take time to educate people on a committee; and that although we don't have an emergency now, we also don't have a lot of time, and Mr. Jackson agreed we are in a position now to achieve our goal. Mayor Higgins said achieving a 70/70 is a product of time, and again asked Council if they would like to see this move on; again all Councilmembers were in favor except Councilmembers Thompson and Wick. Councilmember Wood said at some point Council will have to make a decision, as Council just can't keep asking for more information. Council Study Session: 10-01-2019 Page 4 of 5 Approved by Council: DRAFT 9. Advance Agenda — Mayor Higgins Councilmember Wick suggested we send a congratulatory letter to the new Washington State Speaker of the House as it might open the door for future corresponding. All Councilmembers were in favor of sending such a letter. Councilmember Wick also suggested having ribbon cuttings to celebrate some of our successes, such as the Barker Corridor when it opens, and the Midilome Neighborhood as the first street wear fee project. Councilmembers also agreed with that suggestion. Mayor Higgins asked about having a discussion on a resolution to prohibit a city income tax. City Attorney Driskell said imposing a city income tax is not something a City can legally do; and when asked about the City of Spokane, Mr. Driskell said he is not familiar with what the City of Spokane might have done in that regard, but will check into it. All Councilmembers agreed with having Mr. Driskell research that topic. 10. Police Department Monthly Report The Police Department monthly report was for information only and was not reported or discussed. 11. Council Comments — Mayor Higgins Deputy Mayor Haley announced that the person who founded Baskets for Babies has announced that it is closing at the end of November. Ms. Haley said this is something to keep in mind when working on Outside Agency funding allocations. Councilmember Thompson mentioned the memorial off of Appleway, where the man who was killed while driving a motorcycle, and asked people to please keep the families in mind. 12. City Manager Comments — Mark Calhoun Mr. Calhoun reminded everyone that as mentioned last week, the Spokane County Treasurer's office will have someone here at City Hall on Fridays throughout October to accept County Property tax payments. Mr. Calhoun also mentioned the videos we have for marketing purposes, and after the Seattle video is released, he we will be curious to see what traffic the video will generate; that it will be played in the Seattle/Tacoma area and is anticipated to reach about 24% of that viewing market; and said we will monitor traffic on our website for input from the Seattle area. 13. Executive session: Pending Litigation It was moved by Deputy Mayor Haley, seconded and unanimously agreed to adjourn into executive session for approximately fifteen minutes to discuss pending litigation and that no action will be taken upon return to open session. Council adjourned into executive session at 8:36 p.m. At 8:49 p.m. Mayor Higgins declared Council out of executive session, at which time it was moved by Deputy Mayor Haley, seconded and unanimously agreed to adjourn. ATTEST: L.R. Higgins, Mayor Christine Bainbridge, City Clerk Council Study Session: 10-01-2019 Page 5 of 5 Approved by Council: DRAFT MINUTES SPOKANE VALLEY COUNCIL REGULAR MEETING FORMAL FORMAT Spokane Valley City Hall Council Chambers Spokane Valley, Washington October 8, 2019 Mayor Higgins called the meeting to order at 6:00 p.m. Attendance: Councilmembers Staff Rod Higgins, Mayor Pam Haley, Deputy Mayor Brandi Peetz, Councilmember Linda Thompson, Councilmember Ben Wick, Councilmember Arne Woodard, Councilmember ABSENT: Sam Wood, Councilmember Mark Calhoun, City Manager John Hohman, Deputy City Manager Cary Driskell, City Attorney Chelsie Taylor, Finance Director Mike Stone, Parks & Recreation Director Caitlin Prunty, Attorney Bill Helbig, City Engineer Erik Lamb, Deputy City Attorney Christine Bainbridge, City Clerk INVOCATION: In the absence of a Pastor, a few moments of silence were observed. PLEDGE OF ALLEGIANCE Council, staff, and the audience stood for the Pledge of Allegiance. ROLL CALL City Clerk Bainbridge called the roll; all Councilmembers were present except Councilmember Wood. It was moved by Deputy Mayor Haley, seconded and unanimously agreed to excuse Councilmember Wood from tonight's meeting. APPROVAL OF AMENDED AGENDA It was moved by Deputy Mayor Haley, seconded and unanimously agreed to approve the agenda. INTRODUCTION OF SPECIAL GUESTS AND PRESENTATIONS n/a COMMITTEE, BOARD, LIAISON SUMMARY REPORTS Councilmember Thompson: said she attended her first board meeting with the AWC (Association of Washington Cities), and that they had an excellent audit and are financially sound; said she attended the NLC (National League of Cities) Crime Prevention Committee meeting; went to the SNAP (Spokane Neighborhood Action Partners) fundraising luncheon; participation in AWC's orientation; attended AWC's Cities on Tap where they had great conversations about networking opportunities; attended the Regional Health Board meeting where they talked about the 2020 budget, and said there will be no fee increases in 2020; as a representative of the Board of Health, she attended the Strategic Planning Coalition for Suicide Prevention where they discussed the high rates of violence; and that she met with the new Chamber's Strategic Initiatives Manager who started yesterday. Councilmember Wick: reported that he participated in the Chamber's meeting and that the Chamber is trying to pull together a regional approach for transportation, said last year Senator Hobbs proposed a transportation package but it didn't include any projects in the Spokane Region; so in the last package the state included the North/South Corridor, the Henry Road overpass, and the widening of I-90 among others; said the Chamber has become involved in bringing people together, and their last meeting included a presentation from SRTC (Spokane Regional Transportation Council) addressing the regional plan and the 2040 horizon to get some of those projects into a package at the state level; concerning the Freight Mobility Board, said the chair of that board pledged there will be a house version of a transportation revenue package coming up this session; concerning the Health District Board, said the admin committee talked about the fund reserve; said that Board is expecting more revenue because of the state shared revenue, but their budget Regular Formal Council Meeting: 10-08-2019 Page 1 of 3 Approved by Council: DRAFT approval process is nothing like ours and the budget won't appear for that board meeting until almost right before being adopted, adding that the Board members will get to see the budget twice before adoption. Councilmember Peetz: said she attended the annual HUB breakfast and she mentioned the HUB 360 program; mentioned there are meetings concerning the I-90 initiative and she encouraged people to do research as some of the information is misleading; went to the SNAP fundraiser; and attended the AWC Cities on Tap where she noted municipalizes are going through similar things as our municipality. Councilmember Woodard: said he also attended the HUB breakfast; went to the Spokane Aquifer Joint Board meeting where they are working to come up with a model sprinkler and irrigation system as apparently most irrigation systems are less than 40% efficient; went to the Chamber's transportation meeting where SRTC's Executive Director Ms. Minshall gave a great presentation on what occurs at SRTC Board meetings and how projects are prioritized; went to the SNAP fundraiser and said their goal was $40,000 and they actually raised $120,000; mentioned the Innovia Foundation's speaker who spoke about local wealth and working with grants, as well as long-term perpetual giving. Deputy Mayor Haley: said she attended many of the events already mentioned including the SNAP event; also attended the STA (Spokane Transit Authority) Planning and Development meeting where they went over their budget, and said she will be traveling to New York next week with the STA to look at New York's innovative electronic ticketing method; said she enjoyed AWC's Cities on Tap and spoke with Mayor Condon about the homeless situation. MAYOR'S REPORT Mayor Higgins reported that in addition to many of the events already mentioned, he also attended the Department of Transportations' ground breaking at Freya and Francis, which initiates the south half of the North/South Freeway; said he participated in the kick off of Octoberfest; went to the Clean Air Board meeting where they discovered they don't have enough money to operate; and that today he went to Spokane Community College where he saw the 787 jet engine donated by Boeing, and he showed a picture of the huge engine on the overhead screens. Councilmember Thompson mentioned that she has an AWC deck of playing cards, and that the five of hearts shows Spokane Valley's Mirabeau Park. PROCLAMATION: Domestic Violence Awareness Month After Mayor Higgins read the proclamation, it was accepted with thanks from Mr. Chuck Teegarden with the Spokane County Domestic Violence Coalition. 1. PUBLIC HEARING: 2020 Proposed Budget — Chelsie Taylor Mayor Higgins opened the public hearing at 6:24 p.m. After Finance Director Taylor went over the information contained in her October 8 Request for Council Action form, Mayor Higgins invited public comment. No comments were offered and Mayor Higgins closed the public hearing at 6:32 p.m. 2. CONSENT AGENDA: Consists of items considered routine which are approved as a group. Any member of Council may ask that an item be removed from the Consent Agenda to be considered separately. Proposed Motion: I move to approve the Consent Agenda. a. Approval of claim vouchers on October 8, 2019, Request for Council Action Form Total: $1,465,093.09 b. Approval of Payroll for Pay Period Ending September 30, 2019: $526,333.00 c. Approval of Council Meeting Minutes of September 17, 2019, Study Session Format d. Approval of Council Meeting Minutes of September 24, 2019, Formal Meeting Format It was moved by Deputy Mayor Haley, seconded and unanimously agreed to approve the Consent Agenda. NEW BUSINESS: 3. Second Reading Ordinance 19-014 Code Compliance Amendments — Caitlin Prunty After City Clerk Bainbridge read the ordinance title, it was moved by Deputy Mayor Haley and seconded to approve Ordinance 19-014, amending chapters 7.05, 17.100, and 17.110 of the Spokane Valley Municipal Code. After Attorney Prunty briefly discussed the ordinance, Councilmember Thompson asked about graffiti, and Ms. Prunty explained that this ordinance does not address graffiti. City Attorney Driskell stated that this ordinance doesn't affect the ability to contact people about graffiti, and that he hopes to have a report to Council in the next month; and mentioned that a second code enforcement officer will have Regular Formal Council Meeting: 10-08-2019 Page 2 of 3 Approved by Council: DRAFT impact on the graffiti problems. Mayor Higgins invited public comment. Ms. Barb Howard, Spokane Valley: said SCOPE volunteers used to handle graffiti; mentioned the code compliance issue in her neighborhood and said a letter was sent out June 18 that the owner was supposed to be in compliance in July, but they are not in compliance yet; said there are four cars in the back, and ten altogether; and said she would like to see the place cleaned up; and added that when structures that burn don't get cleaned up, it makes the valley ugly. There were no further public comments. Vote by acclamation: in favor: unanimous. Opposed: none. Motion carried. 4. First Reading Ordinance 19-015, 2020 Property Tax — Chelsie Taylor After City Clerk Bainbridge read the ordinance title, it was moved by Deputy Mayor Haley and seconded to advance Ordinance 19-015 levying regular property taxes for 2020, to a second reading. Finance Director Taylor gave a brief explanation of the ordinance, said it does not include the allowed 1% property tax increase but does include new construction values of about $250,000; she said the County continues to refine their assessment, which is lower, but she recommends staying with the City's estimate as when the County is ready, they will calculate what our highest lawful levy is, compared to what we put in our budget, and they take lowest of the two, but still add in the construction values. Mayor Higgins invited public comment; no comments were offered. Vote by acclamation: in favor: unanimous. Opposed: none. Motion carried. PUBLIC COMMENTS: After Mayor Higgins explained the process, he invited public comment. Ms. Barb Howard, Spokane Valley: started to mention a debate she watched between Councilmember Woodard and Mr. Gurel, and that she had a question, but City Attorney Driskell interrupted and explained that the Council Chambers cannot be used for campaign related purposes, and said Ms. Howard could always ask the candidates a question off-site from City Hall. There were no further public comments. ADMINISTRATIVE REPORTS: 5. Advance Agenda — Mayor Higgins Councilmember Thompson asked for a report or information about the impact on Spokane Valley Projects if Initiative 976 were to pass, and said it is important for us to plan. City Manager Calhoun replied that we can provide background on the initiative and talk about what it is without taking a position; and said giving an estimated impact would be very difficult as there would be a great deal of speculation of what that would mean for municipal projects. Councilmember Wick said he would like to extend an invitation to the Census Coordinator, and asked if there is any progress in trying to schedule that. Councilmember Woodard said he will contact her and see if she would be available to attend a Council meeting. CITY MANAGER COMMENTS City Manager Calhoun mentioned that the outside agency presentations were held a few weeks ago and that staff will be looking for Council recommendations by this Friday as the motion for allocations is scheduled for the October 22 meeting. It was moved by Deputy Mayor Haley, seconded and unanimously agreed to adjourn. The meeting adjourned at 6:49 p.m. ATTEST: L.R. Higgins, Mayor Christine Bainbridge, City Clerk Regular Formal Council Meeting: 10-08-2019 Page 3 of 3 Approved by Council: CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 22, 2019 Department Director Approval: Check all that apply: ❑ consent ❑ old business ® new business ❑ public hearing ❑ information ❑ admin. report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: Second reading of Ordinance #19-015 levying 2020 regular property taxes and authorizing Spokane County to collect the tax on behalf of Spokane Valley. GOVERNING LEGISLATION: State law. PREVIOUS COUNCIL ACTION TAKEN: Through the 2020 Budget development process there have been a number of discussions regarding the 2020 property tax levy, including: • An administrative report on August 20tH • A public hearing that was held on September 10tH • An administrative report on September 10tH • The first reading of Ordinance #19-015 on October 8tH BACKGROUND: 202 Levy and Estimated Rate per $1,000 of Assessed Value • State law requires that the City pass an ordinance that establishes a property tax levy, and per our 2020 Budget calendar we are scheduled to adopt this legislation on October 22, 2019. • State law limits the increase in the property tax levy to the lesser of the increase in the Implicit Price Deflator (IPD), which is the specific measure of inflation used by the State for property tax increases, or 1%. The IPD rate for the 2020 tax year was just issued on September 25, 2019, and it is 1.396%, meaning that the City's allowed increase is limited to 1% for 2020. • Our proposed 2020 property tax levy does not include the 1% increase allowed by State law. • The levy will include property taxes on new construction. • With the passage of this ordinance we estimate the City will collect between $12,369,282 (based upon the most recent Spokane County estimate) and $12,432,436 (based upon the City estimate). These estimates are computed as follows: • The $63,154 difference between the two revenue figures is a result of the differences in the estimated new construction. • Because Spokane County figures are still preliminary and don't include administrative refunds and other adjustments, I recommend we stay with the City of Spokane Valley estimate. • This levy is based upon a September 18th update to the preliminary estimate of assessed property values provided to the City by the Spokane County Assessor of $10,163,140,111. 1 Spokane County Update as of City Estimate 9/18/2019 Difference 2019 Actual Levy 12,182,436 12,182,436 0 + 0% Increase 0 0 0 2020 Levy after increase 12,182,436 12,182,436 0 + Estimated new construction 250,000 186,846 63,154 Total estimated 2020 Levy 12,432,436 12,369,282 63,154 • The $63,154 difference between the two revenue figures is a result of the differences in the estimated new construction. • Because Spokane County figures are still preliminary and don't include administrative refunds and other adjustments, I recommend we stay with the City of Spokane Valley estimate. • This levy is based upon a September 18th update to the preliminary estimate of assessed property values provided to the City by the Spokane County Assessor of $10,163,140,111. 1 • Total property tax revenue of $12,432,436 on preliminary assessed values of $10,163,140,111 will produce a levy of approximately $1.223287 per $1,000 of assessed value in 2020 ($12,432,436 / ($10,163,140,111/1,000) = $1.223287). • The 2020 estimated levy rate of $1.223287 per $1,000 is $0.079454 less than the 2019 levy rate of $1.302741. • It is important to note that that this estimate is based upon the Assessor's latest preliminary projections of assessed value as of September 18, 2019. A change in any of the elements including assessed value, new construction estimate and/or a change in the amount of our proposed levy will change the levy rate per $1,000. Banked Capacity Banked capacity is the difference between what the City could levy (the Highest Lawful Levy) and what it actually does. In any case, the City of Spokane Valley's maximum levy rate is $1.60 per $1,000 of assessed value. Any amount levied that is less than Highest Lawful Levy represents "banked capacity." Included in the analysis below is history of Spokane Valley levies including seven years of actual figures (2013 through 2019) and a preliminary estimate for 2020: Levy Year A B C D E F G H Taxable Value Highest Lawful Levy Actual Levy Refund Total Levy (= C +D) Levy Rate per $1,000 (=E/(A/1000)) Maximum Levy Rate per $1,000 Banked Levy Rate per $1,000 (=I/(A/1 000)) Banked Capacity (=B -C) 2019 2018 2017 2016 2015 2014 2013 2012 Note: assessment for assessment for assessment for assessment for assessment for assessment for assessment for assessment for 2020 $10,163,140,111 $13,132,972 2019 $9,351,389,045 $12,817,947 2018 $8,634,114,798 $12,446,426 2017 $8,124,487,663 $12,172,839 2016 $7,748,275,097 $11,968,036 2015 $7,393,971,582 $11,740,674 2014 $7,168,991,028 $11,472,290 2013 $6,921,825,295 $11,074,920 $12,432,436 $12,051,459 $11,796,100 $11,580,265 $11,477,044 $11,230,806 $11,049,400 $10,899,437 $12,432,436 $130,977 $12,182,436 $8,302 $11,804,402 $65,857 $11,646,122 $12,474 $11,489,518 $48,346 $11,279,152 $27,744 $11,077,144 $20,495 $10,919,932 $1.223287 $1.302741 $1.367181 $1.433459 $1.482848 $1.525452 $1.545147 $1.577609 $1.60 $1.60 $1.60 $1.60 $1.60 $1.60 $1.60 $1.60 $0.376713 $0.297259 $0.075321 $0.072937 $0.063368 $0.068957 $0.058989 $0.025352 Figures reflected for the 2020 levy are preliminary and subject to change. The taxable value is the prelminary estimate provided by the Spokane County Assessor. The highest lawful levy was calculated by the Spokane County Assessor as of Sept. 18, 2019. $700,536 $766, 488 $650,326 $592,574 $490,992 $509,868 $422,890 $175,483 • Generally speaking, you'll note there is a direct relationship between the Taxable Value listed in column A, and the Banked Capacity in columns H and I. In other words, as the Taxable Value increases the Banked Capacity also increases. This did not hold true for 2016 due to the Implicit Price Deflator (IPD) being less than 1%, which held the Highest Lawful Levy to a lower dollar value. • Alternatively though, there is an inverse relationship between the directions of the Taxable Value in column A and the Levy Rate per $1,000 in column F. In other words, as the Taxable Value increases (as is the case in 2019) the Levy Rate per $1,000 decreases. Essentially what occurs in this case is that even though the Levy Rate per $1,000 may decrease, the actual amount paid by a property owner may not change significantly because the value of the property has increased. By the same token, as the economy declines and Taxable Values decrease, the Levy Rate per $1,000 will likely increase. • In the years the City does not levy the increase in property tax revenue that is allowed by State law (the lesser of the increase in the IPD or 1%), that potential increase is "banked" for potential future use. • The banked capacity can be accessed by the City through the annual property tax levy ordinance adopted by the Council. However, the City may only take the banked capacity up to a level where the levy rate per $1,000 of assessed value does not exceed $1.60. • Accessing the banked capacity does not mean we can go back in time and collect the property taxes we've left behind. It simply means we can reset the base upon which the calculation is made. OPTIONS: Passage of this ordinance is required by law in order to levy 2020 property taxes. The Council could modify the ordinance to establish a different levy amount. 2 RECOMMENDED ACTION OR MOTION: Move to approve Ordinance #19-015 levying regular property taxes for 2020. BUDGET/FINANCIAL IMPACTS: This ordinance levies property taxes for the City's 2020 Budget where we anticipate property tax revenues to be approximately $12,432,400 or 25.75% of total General Fund recurring revenues of $48,281,800. STAFF CONTACT: Chelsie Taylor, Finance Director ATTACHMENTS: Ordinance No. 19-015 Levying 2020 Regular Property Taxes 3 DRAFT CITY OF SPOKANE VALLEY SPOKANE COUNTY, WASHINGTON ORDINANCE NO. 19-015 AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY, WASHINGTON, LEVYING THE REGULAR PROPERTY TAXES FOR THE CITY OF SPOKANE VALLEY, WASHINGTON FOR THE YEAR COMMENCING JANUARY 1, 2020 TO PROVIDE REVENUE FOR CITY SERVICES AS SET FORTH IN THE CITY BUDGET, AND OTHER MATTERS RELATING THERETO. WHEREAS, the City Council of the City of Spokane Valley has met and considered its budget for the calendar year 2020; and WHEREAS, the City's actual levy amount from the previous year was $12,182,436; and WHEREAS, the population of the City is more than 10,000. NOW, THEREFORE, the City Council of the City of Spokane Valley, do ordain as follows: Section 1. Property Tax Levy - An increase in the regular property tax levy is hereby authorized for the levy to be collected in the 2020 tax year. The dollar amount of the increase over the actual levy amount from the previous year shall be $0.00 which is a percentage increase of 0.0% from the previous year. This increase is exclusive of additional revenue resulting from new construction, improvements to property, newly constructed wind turbines, any increase in the value of state assessed property, any annexations that have occurred, and refunds made. Section 2. Transmittal of Budget. A complete copy of the budget as adopted, together with a copy of this Ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations in the Office of the State Auditor, and to the Association of Washington Cities. Section 3. Severability. If any section, sentence, clause or phrase of this Ordinance shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause, or phase of this Ordinance. Section 4. Effective Date. This Ordinance shall be in full force and effect five days after the date of publication of this Ordinance or a summary thereof in the official newspaper of the City. PASSED by the City Council this day of , 2019. L.R. Higgins, Mayor ATTEST: Christine Bainbridge, City Clerk Approved As To Form: Date of Publication: Office of the City Attorney Effective Date: Ordinance 19-015 Levying 2020 Property Taxes Page 1 of 1 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 22, 2019 Department Director Approval: Check all that apply: ❑ consent ❑ old business ® new business ❑ public hearing ❑ information ❑ admin. report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: First Reading of Proposed Ordinance #19-017 Adopting the 2020 Budget. GOVERNING LEGISLATION: State budget law. PREVIOUS COUNCIL ACTION TAKEN: To date the Council has heard presentations on the 2020 Budget on five previous occasions including two public hearings. Thus far no formal Council action has been taken. BACKGROUND: This marks the sixth occasion where the Council will discuss the 2020 Budget and by the time the Council is scheduled to adopt the 2020 Budget on November 12, 2019, Council will have had an opportunity to discuss it on eight separate occasions, including three public hearings to gather input from citizens: • June 11 Council Budget Retreat • August 20 • September 10 • September 24 • October 8 • October 22 • November 12 • November 12 Admin report: Estimated 2020 revenues and expenditures Public hearing #1 on 2020 revenues and expenditures City Manager's presentation of preliminary 2020 Budget Public hearing #2 on 2020 Budget First reading on ordinance adopting the 2020 Budget Public hearing #3 on 2020 Budget Second reading on ordinance adopting the 2020 Budget 2020 Budget Overview: • The 2020 Budget currently includes appropriations of $89,998,731 including $28,594,710 in capital expenditures, comprised in -part of: o $8,315,195 in Fund #303 Street Capital Projects. o $1,510,000 in Fund #309 Park Capital Projects. o $4,217,523 in Fund #311 Pavement Preservation including $982,023 financed by the General Fund. o $13,037,792 in Fund #314 Railroad Grade Separation Projects. o $1,000,000 in Stormwater Management Fund #402 and Aquifer Protection Area Fund #403 projects. • To partially offset the $28,594,710 in capital costs, we anticipate $19,897,385 in grant revenues which results in 69.58% of capital expenditures being covered with State and Federal money. • Budgets will be adopted across 24 separate funds. • The full time equivalent employee (FTE) count will increase by 1.50 from 93.75 in 2019 to 95.25 in 2020. This includes the addition of a second Code Enforcement Officer in the Community and Public Works Building Division, which necessitates increasing the part-time 0.5 FTE Attorney position to fulltime due to increased workload. 1 Pertaining Specifically to the General Fund: • The 2020 recurring revenue estimate of $48,281,800 is $2,784,400 or 6.12% greater than the 2019 budget of $45,497,400. • The 2020 recurring expenditure proposal of $43,221,986 is $1,260,515 or 3.00% greater than the 2019 amended appropriation of $41,961,741. • Budgeted recurring revenues currently exceed recurring expenditures by $5,059,814 or 10.48% of recurring revenues. • Nonrecurring revenues total $70,000 for a potential nonrecurring grant to partially fund the crisis co -response team included in Public Safety expenditures. • Nonrecurring expenditures total $1,758,200 and include: o $190,000 for Information Technology expenditures including: ■ $20,000 to replace outdated copiers ■ $70,000 to upgrade storage devices at City Hall ■ $100,000 for replace and upgrade the video security system at CenterPlace o $15,000 for carpet replacement at the police precinct o $13,700 for furniture and equipment for the additional code enforcement officer o $9,500 for carpet replacement at CenterPlace o $1,500,000 transfer out to the Parks Capital Projects Fund #309 to complete improvements to the CenterPlace west lawn o $30,000 transfer out to the Equipment Rental and Replacement Fund #501 to acquire a new vehicle for the additional code enforcement officer • The total of 2020 recurring and nonrecurring revenues exceeds total expenditures by $3,371,614. • The projected ending fund balance for the General Fund at the end of 2020 is currently $34,270,468 or 79.29% of recurring expenditures. Crisis Co -Response Team Funding: • The cost of implementing the crisis co -response team would be approximately $100,000 to pay for the payroll costs of a behavioral health specialist. This is currently included in the 2020 Budget worksheets within recurring Public Safety expenditures in the General Fund #001. • The recurring expenditures could potentially be partially offset by nonrecurring Trueblood grant money for a limited time, which is included in the General Fund #001 as a nonrecurring revenue. • If we are successful in obtaining grant money for a team, we might consider using a portion of the $100,000 for mental health and/or homelessness efforts including contracts for transportation and outreach teams to engage with the homeless in Spokane Valley. 2 Other Funds: 2020 Budget appropriations (expenditures) in the other funds total $45,018,545 as follows: Fund Number Fund Name 2020 Appropriation 101 Street Fund 5,160,906 103 Paths and Trails Fund 0 104 Hotel / Motel Tax - Tourism Facilities Fund 0 105 Hotel / Motel Tax Fund 825,000 106 Solid Waste Fund 1,737,000 107 PEG Fund 85,000 120 CenterPlace Operating Reserve Fund 0 121 Service Level Stabilization Reserve Fund 0 122 Winter Weather Reserve Fund 500,000 204 Debt Service Fund 1,021,700 301 REET 1 Capital Projects Fund 1,991,203 302 REET2 Capital Projects Fund 1,257,331 303 Street Capital Projects Fund 8,315,195 309 Parks Capital Projects Fund 1,510,000 310 Civic Facilities Capital Projects Fund 0 311 Pavement Preservation Fund 4,267,523 312 Capital Reserve Fund 1,550,910 313 City Hall Construction Fund 0 314 Railroad Grade Separation Projects Fund 13,037,792 402 Stormwater Management Fund 2,563,985 403 Aquifer Protection Area Fund 500,000 501 Equipment Rental and Replacement Fund 285,000 502 Risk Management Fund 410,000 45, 018, 545 Primary sources of revenues in these other funds include: • Motor Vehicle Fuel Tax revenue that is collected by the State and remitted primarily to the Street Fund is anticipated to be $2,046,700. • Telephone Tax revenues remitted to the City that supports Street Fund operations and maintenance are anticipated to be $1,521,000. • Real Estate Excise Tax (REET) revenues that are in large part used to match grant financed street projects are anticipated to total $2,000,000. • Hotel / Motel Tax revenues that are dedicated to the promotion of visitors and tourism are anticipated to be $1,070,000 ($650,000 in the Hotel/Motel Tax Fund #105 and $420,000 in the Hotel/Motel Tax — Tourism Facilities Fund #104). • Stormwater Management Fees that are estimated at $1,900,000. • Aquifer Protection Area Fees are estimated at $460,000. • Grant Revenues offsetting capital project costs are estimated at $19,897,385 o Fund #001 — General Fund - $70,000 o Fund #303 — Street Capital Projects - $6,596,718 o Fund #309 — Parks Capital Projects - $2,500 o Fund #311 — Pavement Preservation - $10,588 o Fund #314 — RR Grade Separation Projects - $12,808,751 o Fund #402 — Stormwater Fund - $59,828 o Fund #403 — Aquifer Protection Area Fund - $349,000 3 The City's 2020 Budget is adopted at a fund level as follows: General Fund Street Fund Paths & Trails Fund Hotel/Motel Tax - Tourism Facilities Fund Hotel/Motel Tax Fund Solid Waste PEG Fund CenterPlace Operating Reserve Fund Service Level Stabilization Fund Winter Weather Reserve Fund LTGO Bond Debt Service Fund REET 1 Capital Projects Fund REET 2 Capital Projects Fund Street Capital Projects Park Capital Projects Fund Civic Facilities Capital Projects Fund Pavement Preservation Fund Capital Reserve Fund City Hall Construction Fund Railroad Grade Separation Projects Fund 001 101 103 104 105 106 107 120 121 122 204 301 302 303 309 310 311 312 313 314 30, 898, 854 644,219 14,617 2,590,072 332,929 323,331 89,731 300,000 5,500,000 508,070 0 2,158, 704 3,492,858 67,041 66,916 848,285 3,385,649 10, 619, 982 0 136,472 48, 351, 800 5,160, 906 9,000 444,000 656,000 1,737,000 79,000 0 0 5,400 1,021,700 1,035,000 1,035,000 8,315,195 1,670,000 17,000 4,037,888 100,000 0 12, 921, 984 79,250,654 5,805,125 23,617 3,034,072 988,929 2,060,331 168,731 300,000 5,500,000 513,470 1,021,700 3,193, 704 4,527,858 8,382,236 1,736,916 865,285 7,423,537 10, 719, 982 0 13,058,456 44, 980,186 5,160, 906 0 0 825,000 1,737,000 85,000 0 0 500,000 1,021,700 1,991,203 1,257, 331 8,315,195 1,510,000 0 4,267,523 1,550,910 0 13, 037, 792 34,270,468 644,219 23,617 3,034,072 163,929 323,331 83,731 300,000 5,500,000 13,470 0 1,202, 501 3,270,527 67,041 226,916 865,285 3,156,014 9,169, 072 0 20,664 61,977,730 86,596,873 148,574,603 86,239,746 62, 334, 857 Estimated Estimated Beginning Ending Fund Fund Total Fund Annual Appropriation Funds No. Balance Revenues Sources Appropriations Balance General Fund Street Fund Paths & Trails Fund Hotel/Motel Tax - Tourism Facilities Fund Hotel/Motel Tax Fund Solid Waste PEG Fund CenterPlace Operating Reserve Fund Service Level Stabilization Fund Winter Weather Reserve Fund LTGO Bond Debt Service Fund REET 1 Capital Projects Fund REET 2 Capital Projects Fund Street Capital Projects Park Capital Projects Fund Civic Facilities Capital Projects Fund Pavement Preservation Fund Capital Reserve Fund City Hall Construction Fund Railroad Grade Separation Projects Fund 001 101 103 104 105 106 107 120 121 122 204 301 302 303 309 310 311 312 313 314 30, 898, 854 644,219 14,617 2,590,072 332,929 323,331 89,731 300,000 5,500,000 508,070 0 2,158, 704 3,492,858 67,041 66,916 848,285 3,385,649 10, 619, 982 0 136,472 48, 351, 800 5,160, 906 9,000 444,000 656,000 1,737,000 79,000 0 0 5,400 1,021,700 1,035,000 1,035,000 8,315,195 1,670,000 17,000 4,037,888 100,000 0 12, 921, 984 79,250,654 5,805,125 23,617 3,034,072 988,929 2,060,331 168,731 300,000 5,500,000 513,470 1,021,700 3,193, 704 4,527,858 8,382,236 1,736,916 865,285 7,423,537 10, 719, 982 0 13,058,456 44, 980,186 5,160, 906 0 0 825,000 1,737,000 85,000 0 0 500,000 1,021,700 1,991,203 1,257, 331 8,315,195 1,510,000 0 4,267,523 1,550,910 0 13, 037, 792 34,270,468 644,219 23,617 3,034,072 163,929 323,331 83,731 300,000 5,500,000 13,470 0 1,202, 501 3,270,527 67,041 226,916 865,285 3,156,014 9,169, 072 0 20,664 61,977,730 86,596,873 148,574,603 86,239,746 62, 334, 857 Stormwater Management Fund Aquifer Protection Area Fund Equipment Rental & Replacement Fund Risk Management Fund Total of all Funds 402 403 501 502 1,872,360 1,794,605 1,459, 000 263,778 1,999,828 829,000 190,600 410,000 3,872,188 2,623,605 1,649,600 673,778 2,563,985 500,000 285,000 410,000 1,308,203 2,123, 605 1,364,600 263,778 5,389,743 67,367,473 3,429,428 90, 026, 301 8,819,171 157, 393, 774 3,758,985 89, 998, 731 5,060,186 67, 395, 043 OPTIONS: State law requires the City to adopt a budget prior to December 31. adopt the budget as presented or alter it as they deem necessary. RECOMMENDED ACTION OR MOTION: Move to advance Ordinance #19-017 2020 Budget to a second reading. BUDGET/FINANCIAL IMPACTS: Adoption of Ordinance #19-017 concludes the development process and establishes the final budget including estimated r appropriations. STAFF CONTACT: Chelsie Taylor, Finance Director ATTACHMENTS: • Draft Ordinance #19-017 • 2020 Budget Book Council may adopting the 2020 Budget evenues and 4 Estimated Estimated Beginning Ending Fund Working Total Working Working Capital Funds No. Capital Revenues Sources Appropriations Capital Stormwater Management Fund Aquifer Protection Area Fund Equipment Rental & Replacement Fund Risk Management Fund Total of all Funds 402 403 501 502 1,872,360 1,794,605 1,459, 000 263,778 1,999,828 829,000 190,600 410,000 3,872,188 2,623,605 1,649,600 673,778 2,563,985 500,000 285,000 410,000 1,308,203 2,123, 605 1,364,600 263,778 5,389,743 67,367,473 3,429,428 90, 026, 301 8,819,171 157, 393, 774 3,758,985 89, 998, 731 5,060,186 67, 395, 043 OPTIONS: State law requires the City to adopt a budget prior to December 31. adopt the budget as presented or alter it as they deem necessary. RECOMMENDED ACTION OR MOTION: Move to advance Ordinance #19-017 2020 Budget to a second reading. BUDGET/FINANCIAL IMPACTS: Adoption of Ordinance #19-017 concludes the development process and establishes the final budget including estimated r appropriations. STAFF CONTACT: Chelsie Taylor, Finance Director ATTACHMENTS: • Draft Ordinance #19-017 • 2020 Budget Book Council may adopting the 2020 Budget evenues and 4 DRAFT CITY OF SPOKANE VALLEY SPOKANE COUNTY, WASHINGTON ORDINANCE NO. 19-017 AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY, WASHINGTON, ADOPTING A BUDGET FOR THE PERIOD JANUARY 1, 2020 THROUGH DECEMBER 31, 2020; APPROPRIATING FUNDS; ESTABLISHING SALARY SCHEDULES FOR ESTABLISHED POSITIONS; AND OTHER MATTERS RELATING THERETO. WHEREAS, State law requires the City Manager to prepare a preliminary budget for the City of Spokane Valley at least 60 days before the beginning of the City fiscal year beginning January 1, 2020 and ending December 31, 2020; and WHEREAS, the City Manager, in consultation with the Finance Director and department heads, has prepared and placed on file with the City Clerk a preliminary budget, together with an estimate of the amount of money necessary to meet the expenses of the City including payment of outstanding obligations; and WHEREAS, notice was posted and published for public hearings held on September 10, October 8, and November 12, 2019. The City Council met and invited public comment in the City Council Chambers during each public hearing; and WHEREAS, proper notice was given and the preliminary budget was filed with the City Clerk September 24, 2019; and WHEREAS, the City Council desires to adopt the 2020 budget, including all allowances, and an appropriation for each fund; and WHEREAS, the City of Spokane Valley property tax levy in 2019 for collection in 2020, will be $12,182,436, which represents a 0% increase in the 2020 levy. This levy is exclusive of additional revenue resulting from new construction, improvements to property, any increase in the value of State assessed property, any annexations that have occurred, and refunds made. NOW, THEREFORE, the City Council of the City of Spokane Valley do ordain as follows: Section 1. Adoption of 2020 Budget. The budget for the City of Spokane Valley for the year 2020 is adopted at the fund level. The final budget for 2020 is attached hereto, and by this reference is incorporated herein pursuant to RCW 35A.33.075. For summary purposes, the total estimated appropriations for each separate fund, plus the aggregate total for all such funds, is set forth as follows: Ordinance 19-017 Adopting 2020 Budget Page 1 of 3 DRAFT General Fund 001 Street Fund 101 Paths & Trails Fund 103 Hotel/Motel Tax - Tourism Facilities Fund 104 Hotel/Motel Tax Fund 105 Solid Waste 106 PEG Fund 107 CenterPlace Operating Reserve Fund 120 Service Level Stabilization Fund 121 Winter Weather Reserve Fund 122 LTGO Bond Debt Service Fund 204 REET 1 Capital Projects Fund 301 REET 2 Capital Projects Fund 302 Street Capital Projects 303 Park Capital Projects Fund 309 Civic Facilities Capital Projects Fund 310 Pavement Preservation Fund 311 Capital Reserve Fund 312 City Hall Construction Fund 313 Railroad Grade Separation Projects Fund 314 30, 898, 854 644,219 14,617 2,590,072 332,929 323,331 89,731 300,000 5,500,000 508,070 0 2,158, 704 3,492,858 67,041 66,916 848,285 3,385,649 10,619,982 0 136,472 48,351,800 5,160,906 9,000 444,000 656,000 1,737,000 79,000 0 0 5,400 1,021,700 1,035,000 1,035,000 8,315,195 1,670,000 17,000 4,037,888 100,000 0 12,921,984 79,250,654 5,805,125 23,617 3,034,072 988,929 2,060,331 168,731 300,000 5,500,000 513,470 1,021,700 3,193, 704 4,527,858 8,382,236 1,736,916 865,285 7,423,537 10, 719, 982 0 13,058,456 44, 980,186 5,160,906 0 0 825,000 1,737,000 85,000 0 0 500,000 1,021,700 1,991,203 1,257, 331 8,315,195 1,510,000 0 4,267,523 1,550,910 0 13,037,792 34,270,468 644,219 23,617 3,034,072 163,929 323,331 83,731 300,000 5,500,000 13,470 0 1,202, 501 3,270,527 67,041 226,916 865,285 3,156,014 9,169, 072 0 20,664 61, 977, 730 86, 596, 873 148, 574, 603 86, 239, 746 62, 334, 857 Estimated Estimated Beginning Ending Fund Fund Total Fund Annual Appropriation Funds No. Balance Revenues Sources Appropriations Balance General Fund 001 Street Fund 101 Paths & Trails Fund 103 Hotel/Motel Tax - Tourism Facilities Fund 104 Hotel/Motel Tax Fund 105 Solid Waste 106 PEG Fund 107 CenterPlace Operating Reserve Fund 120 Service Level Stabilization Fund 121 Winter Weather Reserve Fund 122 LTGO Bond Debt Service Fund 204 REET 1 Capital Projects Fund 301 REET 2 Capital Projects Fund 302 Street Capital Projects 303 Park Capital Projects Fund 309 Civic Facilities Capital Projects Fund 310 Pavement Preservation Fund 311 Capital Reserve Fund 312 City Hall Construction Fund 313 Railroad Grade Separation Projects Fund 314 30, 898, 854 644,219 14,617 2,590,072 332,929 323,331 89,731 300,000 5,500,000 508,070 0 2,158, 704 3,492,858 67,041 66,916 848,285 3,385,649 10,619,982 0 136,472 48,351,800 5,160,906 9,000 444,000 656,000 1,737,000 79,000 0 0 5,400 1,021,700 1,035,000 1,035,000 8,315,195 1,670,000 17,000 4,037,888 100,000 0 12,921,984 79,250,654 5,805,125 23,617 3,034,072 988,929 2,060,331 168,731 300,000 5,500,000 513,470 1,021,700 3,193, 704 4,527,858 8,382,236 1,736,916 865,285 7,423,537 10, 719, 982 0 13,058,456 44, 980,186 5,160,906 0 0 825,000 1,737,000 85,000 0 0 500,000 1,021,700 1,991,203 1,257, 331 8,315,195 1,510,000 0 4,267,523 1,550,910 0 13,037,792 34,270,468 644,219 23,617 3,034,072 163,929 323,331 83,731 300,000 5,500,000 13,470 0 1,202, 501 3,270,527 67,041 226,916 865,285 3,156,014 9,169, 072 0 20,664 61, 977, 730 86, 596, 873 148, 574, 603 86, 239, 746 62, 334, 857 Storm water Management Fund 402 1,872,360 1,999,828 3,872,188 2,563,985 1,308,203 Aquifer Protection Area Fund 403 1,794,605 829,000 2,623,605 500,000 2,123,605 Equipment Rental & Replacement Fund 501 1,459,000 190,600 1,649,600 285,000 1,364,600 Risk Management Fund 502 263,778 410,000 673,778 410,000 263,778 Total of all Funds 5,389,743 67,367,473 3,429,428 90, 026, 301 8,819,171 157, 393, 774 3,758,985 89, 998, 731 5,060,186 67, 395, 043 The total balance of all funds appropriated for 2020 is $89,998,731. Section 2. Transmittal of Budget. A complete copy of the budget as adopted, together with a copy of this Ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations in the Office of the State Auditor and to the Association of Washington Cities. Section 3. Severability. If any section, sentence, clause or phrase of this Ordinance shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this Ordinance. Section 4. Effective Date. This Ordinance shall be in full force and effect five days after the date of publication of this Ordinance or a summary thereof in the official newspaper of the City. Ordinance 19-017 Adopting 2020 Budget Page 2 of 3 Estimated Estimated Beginning Ending Fund Working Total Working Working Capital Funds No. Capital Revenues Sources Appropriations Capital Storm water Management Fund 402 1,872,360 1,999,828 3,872,188 2,563,985 1,308,203 Aquifer Protection Area Fund 403 1,794,605 829,000 2,623,605 500,000 2,123,605 Equipment Rental & Replacement Fund 501 1,459,000 190,600 1,649,600 285,000 1,364,600 Risk Management Fund 502 263,778 410,000 673,778 410,000 263,778 Total of all Funds 5,389,743 67,367,473 3,429,428 90, 026, 301 8,819,171 157, 393, 774 3,758,985 89, 998, 731 5,060,186 67, 395, 043 The total balance of all funds appropriated for 2020 is $89,998,731. Section 2. Transmittal of Budget. A complete copy of the budget as adopted, together with a copy of this Ordinance, shall be transmitted by the City Clerk to the Division of Municipal Corporations in the Office of the State Auditor and to the Association of Washington Cities. Section 3. Severability. If any section, sentence, clause or phrase of this Ordinance shall be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this Ordinance. Section 4. Effective Date. This Ordinance shall be in full force and effect five days after the date of publication of this Ordinance or a summary thereof in the official newspaper of the City. Ordinance 19-017 Adopting 2020 Budget Page 2 of 3 DRAFT PASSED by the City Council this day of November, 2019. ATTEST: L.R. Higgins, Mayor Christine Bainbridge, City Clerk Approved As To Form: Office of the City Attorney Date of Publication: Effective Date: Ordinance 19-017 Adopting 2020 Budget Page 3 of 3 City of Spokane Valley, WA 2020 Preliminary Budget As of October 22, 2019 This page left intentionally blank. spokan' e� p Valley City Manager's Budget Message 2020 Annual Budget Dear Citizens, Mayor and City Council of Spokane Valley: It is with pleasure that I present the 2020 Budget for the City of Spokane Valley and to report that the City continues to remain financially strong as a result of a long history of prudent financial decisions dating back to our 2003 incorporation. Consistently responsible budgeting and restrained spending have again helped us achieve the key Fiscal Policies noted in the following pages. The City of Spokane Valley continues to be an excellent example of how a City provides key services to the community while holding down taxes, fees and other charges. Additionally, our per capita employee count and personnel expenses are among the lowest (if not the lowest) of comparable size cities in the state and around the U.S. We recognize that to ensure continued financial stability, it is imperative that we achieve two key goals within our General Fund: 1. Recurring annual revenues must be greater than or equal to recurring annual expenditures, and 2. The ending General Fund fund balance must be sufficient enough to meet cash flow needs which is no less than 50% of recurring expenditures and represents roughly six months of General Fund operations. I am pleased to report that each of these goals have again been achieved in the 2020 General Fund Budget. Beyond recurring operating activity, and due to our exceptionally strong financial position, we have been afforded the opportunity to use the portion of the General Fund fund balance that exceeds 50% for capital construction expenditures that are important to the City Council and Community. Since 2013, City Councils have made the decision to transfer $27.8 million of excess General Fund reserves to partially finance a variety of projects including each phase of the Appleway Trail, Sullivan Road West Bridge Replacement, Appleway Avenue Landscaping, construction of a new City Hall, the future Barker/BNSF Grade Separation Project, and beginning to set money aside for the Pines/BNSF Grade Separation Project, Barker Corridor Project and development of Balfour Park. 1 Fiscal Policies Fiscal Health is at the Core of Providing a Good Public Service 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, under what circumstances 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 sense to do so. 3. Continue the six-year Business Plan process. 4. Leverage City funds with grant opportunities. 5. Minimize City debt with a pay as you go philosophy. o The State of Washington sets the maximum level of allowable debt for cities based on assessed value of property. The City of Spokane Valley carries an exceptionally low debt burden and currently utilizes only 1.75% of its total debt capacity, and more importantly, only 8.75% of non -voted bond capacity. 6. Strive to prioritize spending in the annual budget process and minimize the mid -year addition of projects and appropriations. Financial Objectives The City's financial objectives are: 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. If necessary, utilize a portion of the Service Level Stabilization Reserve Fund #121 ($5.5 million) to maintain ending fund balance minimum. 4. Commitment to the strategy that the Service Level Stabilization Reserve Fund #121 will not be reduced below $3.3 million (60% of $5.5 million). 5. Maintain the 2020 property tax assessment the same as 2019 with the exception of new construction. As in the previous ten years, the City will forego the one -percent annual increase to property tax allowable by RCW 84.52.050. We anticipate this will result in a levy of $12,182,400 plus estimated new construction of $250,000 for a total levy of $12,432,400. The allowable potential increase will be banked for future use as provided by law. This represents the eleventh consecutive year that we have not increased our City property tax assessment. 6. Grow our economy so the existing tax base can support basic programs. Commitment — By committing to these policies and the checks and balances they afford, the City will ensure financial sustainability well into the future. 2 2020 Budget Highlights City Priorities The City's chief budget priorities are: • Public Safety • Pavement Preservation • Transportation and Infrastructure (including railroad grade separations and park related projects), and • Economic Development Ensuring that we've committed adequate resources to these activities accounts for much of the effort that Council and Staff collectively dedicate to the annual development of our Business Plan and Operating and Capital budgets. Moderate Growth in Recurring General Fund Expenditures Investing in essential core services identified by the Council and Community establishes the baseline expenditures we have included in this budget. Similar to the trend experienced in most jurisdictions, we find that the cost of providing these services often increases at a faster rate than the moderate growth we see in the underlying tax revenues that support these core services. With that said however, City staff and Council collectively strive to meet the challenge of continuing to provide historic levels of service and we will again meet this challenge in 2020 where we anticipate recurring revenues will increase over those of 2019 by 6.12%, while expenditures increase by just 3.00%. The 3.00% increase in expenditures reflects service level expansions including the addition of 1.50 full-time equivalent employee positions that will bolster our code compliance efforts as well as a $100,000 investment in a crisis co -response team in our police department. Increases at the point of budget adoption over the past 7 -years have been: 2020 compared to 2019 2019 com pared to 2018 2018 compared to 2017 2017 com pared to 2016 2016 com pared to 2015 2015 com pared to 2014 2014 compared to 2013 Recurring Revenues 1 Expenditures 6.12% 5.56% 3.73% 4.38% 3.08% 2.72% 4.39% 3.00% 1.90% 1.81% 0.87% 2.79% 3.90% 4.28% Public Safety Costs Over the years Council has consistently committed to the maintenance and at times enhancement of public safety service levels and this is again reflected in the 2020 Budget where public safety costs including law enforcement, courts, prosecution, public defense and jail related services total $26,599,214 which is an amount equal to 214% of anticipated property tax collections (= $26,599,214 / $12,432,400). The 2020 Budget includes the addition of a $100,000 investment in a crisis co -response team that will pair a police officer with a behavioral health specialist whose focus will include responding to individuals experiencing a behavioral health crisis. The intent of the team is to reduce or eliminate involvement and recidivism in the criminal justice system by 3 working with afflicted individuals through relationship building, providing a better continuity of care and improved case planning. Staffing Levels The full time equivalent employee (FTE) count will increase by 1.50 from 93.75 in 2019 to 95.25 in 2020. This includes adding a second 1.0 FTE Code Enforcement Officer whose efforts will be focused on code compliance, which will necessitate increasing an existing .5 FTE Attorney position to 1.0 FTE to accommodate the increased workload. With these additions the City will have a total of 3.0 FTEs dedicated to addressing code compliance issues. The FTE count allocated among City funds is as follows: General Fund #001 Street O&M Fund #101 Street Capital Projects Fund #303 Stormwater Fund #402 2019 Budget 2020 Staff Reallocation 2020 New Positions 2020 Budget Difference Between 2019 and 2020 74.03 7.72 8.10 3.90 0.25 (0.25) 0.00 0.00 1.50 0.00 0.00 0.00 75.78 7.47 8.10 3.90 1.75 (0.25) 0.00 0.00 93.75 0.00 1.50 95.25 1.50 The personnel costs for the 75.78 FTEs charged to the General Fund represent just 21.2% of recurring expenditures. Taking into consideration that we contract for police services and are served by Fire and Water districts as well as a Library District, for a major city we operate substantially below the normal employee count and consequently at a significantly reduced payroll cost relative to many cities across the country. Spokane Valley staff levels average about one employee for every 1,047 citizens (= population of 99,703 per the Census Bureau / 95.25 FTEs) while comparably sized cities in the State of Washington have a much higher ratio of employees to citizens. Since incorporation, the City has taken a conservative approach to adding new staff and continues to have the lowest per capita employee count of any Washington city with a population of 50,000 or greater. By all comparisons, the City of Spokane Valley is a lean, productive City government. Pavement Preservation Beginning in 2012, the City initiated spending of general fund, special revenue fund and capital project fund revenues and reserves for the purpose of financing our street preservation efforts. In 2020, our community will again see an aggressive program of repaving our roadways. Some may question paving roads that "don't look so bad" but the truth is the best time to repave is before a road deteriorates to the point that full reconstruction is necessary. Full reconstruction costs substantially more than pavement preservation treatments such as crack sealing or grinding and repaving and this is why the City has committed critical financial resources to the preservation of our transportation infrastructure. We're proud of our fine road system and will endeavor to continue to maintain it in the best manner possible with available financial resources. 4 For 2020, we project total revenues in Pavement Preservation Fund #311 of $4,037,888 that combined with $229,635 of fund reserves will be applied against $4,267,523 in projected expenditures. Sources of revenue in 2020 include $10,588 in grant proceeds, $1,500,000 from the Street Wear fee that was adopted by Council in 2018, and $2,527,300 in transfers from other City funds consisting of: • $982,023 from the General Fund • $772,639 from REET 1 Capital Projects Fund #301 • $772,638 from REET 2 Capital Projects Fund #302 While Pavement Preservation is one of our critical service and budget priorities we find that sustaining adequate levels is a constant challenge and I address this in the portion of this budget message titled "Challenges". Transportation and Infrastructure The 2020 Budget includes $28,594,710 of capital expenditures that we anticipate will be in -part offset with $19,897,385 in grant revenues which results in 69.58% of capital projects being financed with State and Federal dollars. The projects we'll work on in 2020 include: • $8.3 million in Street Capital Projects Fund #303 • $1.5 million in Park Capital Projects Fund #309 • $4.3 million in Pavement Preservation Fund #311 • $13.0 million in Grade Separation Projects Fund #314 • $1.2 million in Stormwater Fund #402 and Aquifer Protection Area Fund #403 • $265,000 in Equipment Rental and Replacement Fund #501 for the acquisition of a snow plow and a vehicle for the additional 1.0 FTE code enforcement officer noted above in the section titled "Staffing Levels". Challenges Beyond the annual challenge of balancing the General Fund budget, the City of Spokane Valley has a number of on-going financial challenges. 1. Declining revenues in Street O&M Fund #101 that will impact our future ability to deliver historic service levels This Fund depends upon a combination of gas and telephone tax receipts. • Because the gas tax is a flat amount per gallon, and because each generation of newer vehicles get better gas mileage, we find our gas tax revenues have recently hovered somewhere between flat or declining. Due to the 2015 State Legislature's increase in the gas tax we've seen a bit of an increase in this revenue source with a 2020 revenue projection of $2,046,700 which represents an increase of $111,700 (or 5.8%) over 2015 revenues of $1,935,000. • The 6% telephone utility tax generated $3,050,000 million in the first year of collections in 2009. Since that time however we have experienced a decline averaging 5.37% per year and at this point are projecting 2020 revenues of just $1,521,000 which is half of the 2009 collections. We believe the decline is primarily due to the elimination of land lines by individual households. • Because of the ongoing decline in telephone utility tax revenues, 2020 will be the fourth consecutive year of budgeted recurring expenditures exceeding recurring revenues. • We have been able to continue to deliver historic levels of service in the previous 3 -years by doing the following: 5 o 2017 - a $328,000 operating deficit was resolved by drawing down fund reserves. o 2018 - a $415,000 operating deficit was resolved by drawing down fund reserves. o 2019 - a $907,000 operating deficit was resolved through a transfer from Capital Reserve Fund #312. This is a noteworthy departure from the historic intended use of these monies which has been for one-time capital projects. • At the June 11, 2019 Budget Workshop, Council discussed the fact that Street O&M Fund recurring revenues were again substantially exceeded by recurring expenditures but expressed their interest in continuing to deliver historic service levels. At the July 16, 2019 Council meeting, Council reached consensus to again resolve the funding imbalance with a one-time transfer during 2020 of Capital Reserve Fund #312 money. The necessary transfer is $1,364,706 and this is reflected in both Fund numbers 101 and 312. • Determining "how" to fully finance Street O&M Fund #101 beyond 2020 will continue to be a Council conversation. 2. Balancing the cost of pavement preservation against other transportation and infrastructure needs • Pavement preservation has historically been financed from a combination of sources including: o General Fund dollars, o Street O&M Fund dollars, o Civic Facility Replacement Fund #123 (Fund #123) reserves that were dedicated towards this purpose until their depletion in 2016. o Real estate excise tax (REET) revenues, o Grant revenues, and o Beginning in 2018, the addition of a street wear fee that was negotiated by the City as part of an updated solid waste collection contract that recognized the damage that heavily laden garbage trucks do to our road system. o Following is a table that reflects pavement preservation related revenues over the 10 - year period 2011 through 2020: Fund 001 101 106 123 301/302 310 Street Civic Fac. Civic Fac. General Street O&M Wear Fee Replace. REET 1&2 Capital Grants Total Actual 2011 584,681 0 0 0 0 500,000 0 1,084,681 2012 2,045,203 0 0 0 0 0 0 2,045,203 2013 855,857 282,000 0 616,284 300,000 0 35,945 2,090,086 2014 888,823 282,000 0 616,284 368,944 0 2,042,665 4,198,716 2015 920,000 206,618 0 616,284 502,098 0 835,224 3,080,224 2016 943,800 67,342 0 559,808 730,572 0 1,654,698 3,956,220 2017 953,200 67,342 0 0 1,320,958 0 89,208 2,430,708 2018 962,700 67,342 1,000,000 0 1,370,658 0 1,422,404 4,823,104 Budget 2019 972,300 0 1,608,028 0 1,468,600 0 2,869,227 6,918,155 2020 982,023 0 1,500,000 0 1,545,277 0 10,588 4,037,888 10.108.587 972.644 4.108,028 2.408.660 7.607.107 500.000 8.959.959 34,664,985 • The City used the Civic Facility Replacement Fund #123 reserves over the 4 -year period 2013 through 2016 in order to give the City time to determine how best to finance the pavement preservation plan in 2017 and beyond. 6 • Heavy reliance on REET revenues began in 2017 following the depletion of Fund #123 reserves. • Although we continue to exist in a robust economy with strong REET collections, we realize that as the economy wanes in the future, so too will REET revenues. As a consequence, overly relying on REET revenues may in the future limit the City's ability to provide the necessary match needed for State and Federal grants that are applied to other street construction and reconstruction projects. • Over the past 10-12 years Spokane Valley has struggled to develop a pavement management plan that clearly delineates the pavement condition index (PCI) that should be maintained throughout our road system and define the amount of money we should dedicate annually to achieve that plan. • Our most recent study delivered to Council on April 2, 2019 divided costs between the local access, collector and arterial portions of our street network and suggests the annual cost is $10 million and that this would be sufficient to cover the needs of both Street O&M Fund #101 and Pavement Preservation Fund #311. • Even though the City's investment in our street network has consistently fallen short of that figure however we find that the PCI is not in a free fall and is in fact holding fairly steady ata rating of 71. • We continues to evaluate our pavement management plan with the intent of further refining the PCI across local access, collectors and arterials, and formulating a more realistic cost to maintain these. • Following that, Council and Staff will work collectively to determine how to finance the plan. 3. Railroad Grade Separation Projects (overpasses and underpasses) Bridging the Valley is a proposal to separate vehicle traffic from train traffic in the 42 mile corridor between Spokane and Athol, ID. The separation of railroad and roadway grades in this corridor is intended to promote future economic growth, traffic movement, traffic safety, aquifer protection in the event of an oil spill, and train whistle noise abatement. The underlying study outlined the need for a grade separation at four locations in Spokane Valley. • Barker and Trent Road Overpass (fully funded at $24.7 million), • Pines and Trent Underpass (estimated cost of $29.0 million), • Sullivan Road Overpass improvements, and • Park Road Overpass Because grade separation projects are exceptionally expensive endeavors and largely beyond our ability to finance solely through existing sources of internal revenue, the City has pursued grant funding from both the Federal and State Government over the past several years. Barker/Trent Grade Separation Project We reached the point of being fully funded for this project in early 2018, the final design is nearing completion and we have entered into the right-of-way acquisition phase. The construction phase will begin no later than 2020. Revenue sources are comprised of the following: Barker Grade Separation Project Financing Sources City of Spokane Valley General Fund reserves Real Estate Excise Tax (REET) Total from Spokane Valley Federal Earmark 2017 WA Legislature appropriation National Highway Freight Program TIGER 9 FMSIB (20% of total) (assume $19.0 million) $ 1,421,000 2,209,000 $ 3,630,000 721,000 1,500,000 6,000,000 9,020,000 3,800,000 $ 24,671,000 Pines / Trent Grade Separation Proiect Progress to date includes: • We anticipate the project cost will be $29.0 million and thus far we have secured $7.8 million including $4.7 million set aside by the City. Additionally, there exists an inactive Freight Mobility Strategic investment Board (FMSIB) grant in the amount of $3.36 million. Following is a detailed list of sources secured: Pines Grade Separation Project (Estimated cost of $29 million) Financing Secured City of Spokane Valley 2016 General Fund Property acquisition 2017 General Fund dedication 2017 General Fund allocation of fund balance > 50% 2018 General Fund allocation of fund balance > 50% 2019 General Fund allocation of fund balance > 50% Total from Spokane Valley 2018 - SRTC for ROW 2019 - CRISI 2 for Design $ 500,000 1,200,000 721,000 764,000 1,500,000 4,685,000 1,890,000 1,246,500 $ 7,821,500 Inactive FMSIB Grant from 2000 that was awarded to WSDOT $ 3,360,000 • In late 2016 the City acquired property valued at approximately $500,000 that was applied to the acquisition of property that will in -part satisfy the right-of-way needs for this project. • On July 11, 2017 Council approved a Phase 1 contract with an engineering firm valued at $124,000 with a scope of services that called for evaluating two potential sites, each of which included a roundabout and signalized intersection alternative. 8 • Staff presented subsequent reports to Council that provided design progress updates on October 17, 2017, December 13, 2018 and June 4, 2019. • A total of five public outreach meetings were held between October 2017 and May 2019 to seek input on the design alternatives. • Input was sought from a variety of stakeholders including BNSF, the Spokane Valley Police Department, Spokane Valley Fire Department, East Valley School District, the Fourth District Legislative Delegation and freight industry representatives. • On June 18, 2019 Council approved a design alternative that moves the intersection to the east of the current location with a roundabout as intersection control. • In early June 2019 the City was awarded a Consolidated Rail Infrastructure and Safety Improvements (CRISI) grant in the amount of $1,246,500, the proceeds of which can be applied towards the design phase. • Staff are currently in the process of finalizing the CRISI grant documents and once these are complete we will begin negotiations with an engineering firm to begin the final design phase. • Future property acquisitions will be necessary during the right-of-way phase of the project but this cannot be determined until the final phase of the design is well underway. • The City has applied for a variety of both state and federal grants including the TIGER, FASTLANE , INFRA and CRISI programs and we currently have a BUILD application in the amount of $17.4 million outstanding. • We will continue to apply for grant programs as they become available. We are hopeful that having a 100% design will make us more competitive as we will then have a "shovel ready" project. Economic Development To the best of our ability we focus on business retention and expansion of existing businesses and recruitment of new businesses. Examples of ongoing and future economic development efforts are as follows: Comprehensive Plan — In the latter part of 2016 the City updated its Comprehensive Plan and included an economic development element. Contained within this element is a summary of the local economy; an assessment of strengths and weaknesses; and policies, programs and projects to foster economic growth. The plan also included implementation strategies to improve retail, enhance tourism, and grow businesses in the City. Among other things, the plan also streamlined land uses by consolidating many zones and reducing many development requirements. Additionally the plan was also designed to provide flexibility in an effort to encourage market driven growth. Retail Recruitment — In 2017 the City expanded into the area of Retail Recruitment by contracting with a firm specializing in this type of service. The services we are seeking in this effort include a review of the retail recruitment strategy; conducting a market and retail gap analysis; development of a recruitment plan; identification of a strategic retail prospect list; and recruitment of retail on behalf of the City. We have again included money in the 2020 Budget to continue this effort. WA State Department of Commerce Environmental Permitting Grant — In the latter part of 2016 the City received a $114,200 grant from the Department of Commerce that with an additional investment of $55,000 from the City, that has resulted in a streamlined environmental permitting 9 process in the northeast industrial area of our community. This study completed the environmental permitting requirements for the northeast industrial area which lead to the development of a Planned Action Ordinance (PAO) adopted by Council March 12, 2019. The PAO will save industrial developers a minimum of 6 weeks permitting time while providing a predictable path to ensure that adequate infrastructure is in place to serve the expected developments and as a result of the PAO properties can now be marketed as truly "shovel ready". Northeast Industrial Area — In addition to the adoption of the Planned Action Ordinance the City engaged in 2 capital projects in our Northeast Industrial Area in 2019 that will expand and improve our infrastructure and have the dual benefit of improving our road system and making the area more attractive for future economic development. These include: • Improving the City Barker Corridor from Euclid Avenue to the southern limits of the Barker Grade Separation project including the extension of sewer service by Spokane County. • In partnership with Centennial Properties, the completion of a new one -mile section of Garland Avenue that will stretch from Flora to Barker. The Budget for 2020 Strong but Guarded Recognizing that fiscal health is at the core of providing good public services, one of the most important tests of fiscal management is the ability of a municipal enterprise to maintain basic services during an economic downturn. The creation and ongoing maintenance of financial reserves since incorporation has served the intended purpose of providing Spokane Valley the means to sustain critical public services during turbulent economic conditions and this served the City well during the Great Recession that began in 2008. The 2020 budget again reflects a prudent and guarded increase in continuation of service delivery capabilities. These increases are carefully considered and well within the means of the City. Service delivery cannot grow faster than the economic development of the City. We are cognizant of the fact that we currently exist in the longest economic expansion in United States history and at this point, with each passing day we are closer to the next economic downturn. Given this, we will remain vigilant in our observance of local, state and national events and economic trends that may impact our own community and work towards capitalizing on our strengths, minimizing our weaknesses, and being ever watchful towards both threats and opportunities. Balanced Budget Means exactly what it says — operating expenses have been balanced with known or reasonably predictable revenues with no increase in property tax or in sales tax rates for the City. The budget is designed to maintain the healthy, positive fund balance at year-end providing for the City's cash flow needs without costly borrowing. In pursuit of fiscal responsibility, special attention is given to limiting the growth in new programs and financial commitments. This approach allows available resources to be put toward sustaining services consistent with the City Council's priorities for 2020 and beyond. Acknowledgments I would like to acknowledge the Community, City Council and Staff for a long history of financially responsible spending and sensible fiscal planning. By saving and conserving the taxpayers' 10 money, and by adopting and adhering to prudent long-term fiscal policies, the City can provide essential services and balance its budget for many years to come. The City Council continues to set a path to ensure the long-term financial sustainability of the City. The management staff and employees have worked together to develop the Business Plan and 2020 Budget recommendations to achieve the Council's ongoing goal of sustainability. I hope the Citizens of Spokane Valley are proud of the programs and strong financial condition of their City. We invite your examination and questions regarding the 2020 Budget. Respectfully, Mark Calhoun City Manager 11 This page left intentionally blank. 12 Spokane jUallcy FINANCE DEPARTMENT Chelsie Taylor, Finance Director 10210 E Sprague Avenue ♦ Spokane Valley WA 99206 Phone: (509) 720-5000 ♦ Fax: (509) 720-5075 ♦ www.spokanevalley.org TO: City Manager and Members of the City Council FROM: Chelsie Taylor, Finance Director SUBJECT: About the 2020 Budget and Budget Development Process The budget includes the financial planning and legal authority to obligate public funds. Additionally, the budget provides significant policy direction by the City Council to the staff and community. As a result, the City Council, staff and public are involved in establishing the budget for the City of Spokane Valley. The budget serves four functions: 1. It is a Policy Document The budget functions as a policy document in that the decisions made within the budget will reflect the general principles or plans that guide the actions taken for the future. As a policy document, the budget makes specific attempts to link desired goals and policy direction to the actual day-to- day activities of the City staff. 2. It is an Operational Guide The budget of the City reflects its operation. Activities of each City function and organization have been planned, debated, formalized, and described in the following sections. This process will help to maintain an understanding of the various operations of the City and how they relate to each other and to the attainment of the policy issues and goals of the City Council. 3. It is a Link with the General Public The budget provides a unique opportunity to allow and encourage public review of City operations. The budget describes the activities of the City, the reason or cause for those activities, future implications, and the direct relationship to the citizenry. 4. It is a Legally Required Financial Planning Tool The budget is a financial planning tool, which has been its most traditional use. In this light, preparing and adopting a budget is a State law requirement of all cities as stated in Title 35A of the Revised Code of Washington (RCW). The budget must be adopted as a balanced budget and must be in place prior to the beginning of the City's fiscal year. The budget is the legal authority to expend public monies and controls those expenditures by limiting the amount of the appropriation at the fund level. The revenues of the City are estimated, along with available cash carry -forward, to indicate funds available. The budget takes into account unforeseen contingencies and provides for the need for periodic adjustments. 2020 BUDGET DEVELOPMENT PROCESS Historically the City has utilized a budgeting approach that assumed for most functions of government that the current year's budget was indicative of the base required for the following year. However, with the volatility that was seen in the economy with the Great Recession, the City moved to a Budget development process that consciously reviews service levels in each department and determines the appropriate level of funding that meets Council goals relative to available resources. 13 The 2020 Budget development process began at the February 19, 2019 Council workshop where among other topics, Council and staff discussed the budget in general terms. In mid-April 2019 the Finance Department notified City Departments that their 2020 revenue and expenditure estimates were due by mid-May. Through the balance of May and early June, the City Manager's office and Finance Department worked to prepare budget worksheets that were communicated to the City Council at a Budget workshop held June 11, 2019. Following the workshop, the Finance Department continued work on the budget including refinements of revenue and expenditure estimates and through July and August, the Finance Department and City Manager reviewed updated budget projections. By the time the 2020 Budget is scheduled to be adopted on November 12, 2019, the Council will have had an opportunity to discuss it on eight separate occasions, including three public hearings to gather input from citizens: June 11 August 20 September 10 September 24 October 8 October 22 November 12 November 12 Council budget workshop Admin report: Estimated 2020 revenues and expenditures Public hearing #1 on 2020 revenues and expenditures City Manager's presentation of preliminary 2020 Budget Public hearing #2 on 2020 Budget First reading on ordinance adopting the 2020 Budget Public hearing #3 on the 2020 Budget Second reading on ordinance adopting the 2020 Budget Once adopted, the final operating budget is published, distributed, and made available to the public. After the budget is adopted, the City enters a budget implementation and monitoring stage. Throughout the year, expenditures are monitored by the Finance Department and department directors to ensure that actual expenditures are in compliance with the approved budget. The Finance Department provides the City Manager and City Council with monthly reports to keep them abreast of the City's financial condition and individual department compliance with approved appropriation levels. Any budget amendments made during the year are adopted by City Council ordinance following a public hearing. The City Manager is authorized to transfer budgeted amounts within a fund; however, any revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges or other conditions of employment must be approved by the City Council. When the City Council determines that it is in the best interest of the City to increase or decrease the appropriation for a particular fund, it may do so by ordinance adopted by Council after holding one public hearing. BUDGET PRINCIPLES • Department directors have primary responsibility for formulating budget proposals in line with City Council and City Manager priority direction, and for implementing them once they are approved. 14 • The Finance Department is responsible for coordinating the overall preparation and administration of the City's budget. This function is fulfilled in compliance with applicable State of Washington statutes governing local government budgeting practices. • The Finance Department assists department staff in identifying budget problems, formulating solutions and alternatives, and implementing any necessary corrective actions. • Interfund charges will be based on recovery of costs associated with providing those services. • Budget amendments requiring City Council approval will occur through the ordinance process at the fund level prior to fiscal year end. • The City's budget presentation will be directed at displaying the City's services plan in a Council/constituent friendly format. • No long term debt will be incurred without identification of a revenue source to repay the debt. Long term debt will be incurred for capital purposes only. • The City will strive to maintain equipment replacement funds in an amount necessary to replace the equipment at the end of its useful life. Life cycle assumptions and required contributions will be reviewed annually as part of the budget process. New operations in difficult economic times may make it difficult to fund this principle in some years. • The City will pursue an ending general fund balance at a level of no less than 50% of recurring expenditures. This figure is based upon an evaluation of both cash flow and operating needs. BASIS OF ACCOUNTING AND BUDGETING Accounting Accounting records for the City are maintained in accordance with methods prescribed by the State Auditor under the authority of the Revised Code of Washington (RCW), Chapter 43.09.20, and in compliance with generally accepted accounting principles as set forth by the Governmental Accounting Standards Board. Basis of Presentation - Fund Accounting The accounts of the City of Spokane Valley are organized on the basis of funds, each of which is considered a separate accounting entity. Each fund is accounted for with a separate set of double -entry accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. The City's resources are allocated to and accounted for in individual funds depending on their intended purpose. The following are the fund types used by the City of Spokane Valley: Governmental Fund Types Governmental funds are used to account for activities typically associated with state and local government operations. All governmental fund types are accounted for on a spending or "financial flows" measurement focus, which means that typically only current assets and current liabilities are included on related balance sheets. The operating statements of governmental funds measure changes in financial position, rather than net income. They present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. There are four governmental fund types used by the City of Spokane Valley: 15 1. General Fund This fund is the primary fund of the City of Spokane Valley. It accounts for all financial resources except those required or elected to be accounted for in another fund. 2. Special Revenue Funds These funds account for revenues that are legally restricted or designated to finance particular activities of the City of Spokane Valley. Special Revenue funds include: • #101 — Street Fund • #103 — Paths & Trails Fund • #104 — Hotel / Motel Tax — Tourism Facilities Fund • #105 — Hotel / Motel Tax Fund • #106 — Solid Waste Fund • #107 — PEG Fund • #120 — CenterPlace Operating Reserve Fund • #121 — Service Level Stabilization Reserve Fund • #122 — Winter Weather Reserve Fund 3. Debt Service Funds These funds account for financial resources which are designated for the retirement of debt. Debt Service Funds are comprised of the #204 — LTGO Debt Service Fund. 4. Capital Project Funds These funds account for financial resources, which are designated for the acquisition or construction of general government capital projects. Capital Project Funds include: • #301 — REET 1 Capital Projects Fund • #302 — REET 2 Capital Projects Fund • #303 — Streets Capital Projects Fund • #309 — Parks Capital Projects Fund • #310 — Civic Facilities Capital Projects Fund • #311 — Pavement Preservation Fund • #312 — Capital Reserve Fund • #313 — City Hall Construction Fund • #314 — Railroad Grade Separation Projects Fund Proprietary Fund Types A second type of fund classification is the Proprietary Funds that are used to account for activities similar to those found in the private sector where the intent of the governing body is to finance the full cost of providing services based on the commercial model which uses a flow of economic resources approach. Under this approach, the operating statements for the proprietary funds focus on a measurement of net income (revenues and expenses) and both current and non-current assets and liabilities are reported on related balance sheets. Their reported fund equity (total net assets) is segregated into restricted, unrestricted and invested in capital assets classifications. As described below, there are two generic fund types in this category: 1. Enterprise Funds These funds account for operations that provide goods or services to the general public and are supported primarily by user charges. This type of fund includes: • #402 — Stormwater Management Fund • #403 — Aquifer Protection Area Fund 16 2. Internal Service Funds These funds account for operations that provide goods or services to other departments or funds of the City. This type of fund includes: • #501 — Equipment Rental and Replacement Fund • #502 — Risk Management Fund Basis of Accounting Basis of accounting refers to when revenues and expenditures are recognized, recorded in the accounting system and ultimately reported in the financial statements. • Modified Accrual Basis of Accounting is used for all governmental funds. Modified accrual recognizes revenues when they become both measurable and available to finance expenditures of the current period. • Accrual Basis of Accounting is used for enterprise and internal service funds. Under this system revenues and expenses are recognized in the period incurred rather than when cash is either received or disbursed. Budgets and Budgetary Accounting Annual appropriation budgets are adopted for all funds with Governmental Funds utilizing a modified cash basis of accounting for budget purposes and Proprietary Funds utilizing a working capital approach. Budgets are adopted at the fund level that constitutes the legal authority for expenditures, and annual appropriations for all funds lapse at the end of the fiscal period. EXPLANATION OF MAJOR REVENUE SOURCES General Fund #001 • Property Tax Property taxes play an essential role in the finances of the municipal budget. State law limits the City to a $3.60 levy per $1,000 assessed valuation, deducting from there the levy of up to $1.50 by the Spokane County Fire Districts #1 and #8, along with deducting up to $0.50 for the Library District, which leaves the City with the authority to levy up to $1.60 for its own purposes. The levy amount must be established by ordinance by November 30th prior to the levy year. • Retail Sales and Use Tax The sales tax rate for retail sales transacted within the boundaries of the City of Spokane Valley is 8.9%. The tax that is paid by a purchaser at the point of sale is remitted by the vendor to the Washington Department of Revenue who then remits the taxes back to the various agencies that have imposed the tax. The allocation of the 8.9% tax rate to the agencies is as follows: 17 State of Washington City of Spokane Valley Spokane County Criminal Justice Spokane Public Facilities District Public Safety Juvenile Jail Mental Health Law Enforcement Communications Spokane Transit Authority 6.50% _ 0.85% 0.15% 0.10% 0.10% * 0.10% * 0.10% * 0.10% * 0.10% * 0.80% *__ 8.90% * Indicates voter approved sales taxes. 2.30% local tax • Criminal Justice Sales Tax Local Sales Tax for Criminal Justice funding is to be used solely for criminal justice purposes, such as the City's law enforcement contract. This tax is authorized at 1/10 of 1% of retail sales transacted in the County. Of the total amount collected, the State distributes 10% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the County and cities within the County. • Public Safety Sales Tax Beginning in 2005, an additional 0.1% voter approved increase in sales tax was devoted to public safety purposes. This 0.1% was approved by the voters again in August 2009. Of the total amount collected, the State distributes 60% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the cities within the County. • Gambling Tax Gambling tax revenues must be spent primarily on law enforcement purposes pertaining to gambling. Funds remaining after necessary expenditures for such enforcement purposes may be used for any general government purpose. Gambling taxes are to be paid quarterly to the City, no later than the last day of January, April, July and October. The City imposes a tax on the following forms of gambling at the following rates: Bingo (5% gross, less prizes); Raffles (5% gross, less prizes); Punchboards and Pull tabs (5% gross, less prizes); Amusement Games (2% gross, less prizes); Card playing (6% gross). • Leasehold Excise Tax Taxes on property owned by state or local governments and leased to private parties (City's share). • Franchise Fees Cable TV is the only franchise fee levied in the City at a rate of 5% of gross revenues. This is a fee levied on private utilities for the right to use city streets, alleys, and other public properties. 18 • State -Shared Revenues State -shared revenues are received from liquor sales, marijuana revenues, and motor vehicle excise taxes. These taxes are collected by the State of Washington and shared with local governments based on population. State -shared revenues are distributed on either a monthly or quarterly basis, although not all quarterly revenues are distributed in the same month of the quarter. The 2019 population figure used in the 2020 Budget is 96,720 as reported by the Office of Financial Management for Washington State on April 1, 2019. This figure is important when determining distribution of State shared revenues on a per capita basis. • Fines and Forfeitures / Public Safety Fines and penalties are collected as a result of Municipal Court rulings, false alarm fees, and other miscellaneous rule infractions. All court fines and penalties are shared with the State, with the City, on average, retaining less than 50% of the amount collected. • Community Development Community Development revenues are largely composed of fees for building permits, plan reviews, and right-of-way permits. • Recreation Program Fees The Parks and Recreation Department charges fees for selected recreation programs. These fees offset direct costs related to providing the program. • CenterPlace Fees The Parks and Recreation Department charges fees for use of CenterPlace. Uses include regional meetings, weddings, receptions and banquets. Rental rooms include classrooms, the great room and dining rooms. • Investment Interest The City earns investment interest on sales tax money held by the State of Washington prior to the distribution of the taxes to the City, as well as on City initiated investments. Street Fund #101 • Motor Vehicle Fuel Excise Tax (gas tax) The State of Washington collects a $0.494 per gallon motor vehicle fuel tax at the pump. Of this amount, the State remits a portion of the tax back to cities on a per capita basis. For 2020 the Municipal Research and Services Center estimates the distribution back to cities will be $21.25 per person. Based upon a City of Spokane Valley population of 96,720 (per the Washington State Office of Financial Management on April 1, 2019) we anticipate the City will collect $2,055,300 in 2020. RCW 47.30.050 specifies that 0.42% of this tax must be expended for paths and trails activities and based upon the 2020 revenue estimate this computes to $8,600. The balance of $2,046,700 will be credited to Fund #101 for street maintenance and operations. 19 • Telephone Utility Tax The City of Spokane Valley levied a 6% telephone utility tax via Ordinance #08-014 with collections beginning in 2009. Telephone companies providing this service pay the tax to the City monthly. Telephone tax has been estimated at $1.5 million for 2019. Paths & Trails Fund #103 Cities are required to spend 0.42% of the motor vehicle fuel tax receipts on paths and trails (please see the explanation for Street Fund #101) which we anticipate will be $8,600 in 2020. Because the amount collected in any given year is relatively small, it is typical to accumulate State distributions for several years until adequate dollars are available for a project. Hotel / Motel Tax — Tourism Facilities Fund #104 The City imposes a 1.3% tax under RCW 67.28.181 on all charges made for the furnishing of lodging at hotels, motels, and similar establishments (including bed and breakfasts and RV parks) for a continuous period of less than one month. The revenues generated by this tax may only be used for capital expenditures for acquiring, constructing, making improvements to or other related capital expenditures for large sporting venues, or venues for tourism -related facilities. This tax is estimated to generate $420,000 in 2020. Hotel / Motel Tax Fund #105 The City imposes a 2% tax under RCW 67.28.180 on all charges made for the furnishing of lodging at hotels, motels, and similar establishments (including bed and breakfasts and RV parks) for a continuous period of less than one month. The tax is taken as a credit against the 6.5% state sales tax, so that the total tax that a patron pays in retail sales tax and hotel/motel tax combined is equal to the retail sales tax in the jurisdiction. The revenues generated by this tax may be used solely for paying for tourism promotion and for the acquisition and/or operation of tourism -related facilities. This tax is estimated to generate $650,000 in 2020. Solid Waste Fund #106 Under the City's contract for solid waste transfer, transport and disposal services with Sunshine Recyclers, Inc., Sunshine pays an annual contract administrative fee of $125,000 to the City. Also, under the City's contract for solid waste collection services with Waste Management of Washington, Inc., Waste Management pays an administrative fee of 12.5% of gross receipts. This fee shall be used by the City for costs related to solid waste services, including costs for contract administration, solid waste planning and management, and for a portion of the City's street preservation and maintenance programs. Of the amounts collected under the fee, no more than 1% of gross receipts may be used for contract administration. PEG Fund #107 Under the City's cable franchise, the franchise grantee remits to the City in a capital contribution in support of Public Education Government (PEG) capital requirements an amount equal to $0.35 per subscriber per month to be paid to the City on a quarterly basis for the life of the franchise. Capital contributions collected under this agreement are allocated to PEG capital uses exclusively. PEG capital uses include, in part, the set-up of equipment in the City Council Chambers that allows Spokane Valley to broadcast Council meetings both live and through subsequent reviews via digital recordings available on the City's website. 20 LTGO Debt Service Fund #204 This fund is used to account for the accumulation of resources for, and the payment of limited tax general obligation (LTGO) bonds also referred to as councilmanic or non -voted bonds. When LTGO bonds are issued the City irrevocably pledges the full faith, credit and resources necessary to make timely payments of principal and interest, within constitutional and statutory limitations pertaining to non -voted general obligations. In 2003 the City issued $9,430,000 in limited tax general obligation (LTGO) bonds the proceeds of which were used to finance both the construction of CenterPlace and road and street improvements surrounding the facility. In 2014 the City refunded the LTGO bonds in order to take advantage of lower interest rates which resulted in a reduction in subsequent annual bond repayment (much like refinancing a home mortgage). At the completion of the bond refunding there remained $7,035,000 of LTGO bonds. Of this total: • $5,650,000 remained on the original debt used towards the construction of CenterPlace. These bonds will be paid off in annual installments over the 20 -year period ending December 1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public Facilities District. At January 1, 2020, the outstanding balance on this portion of the bond issue will be $4,390,000. • $1,385,000 remained on the original debt used towards the road and street improvements. These bonds will be paid off in annual installments over the 10 -year period ending December 1, 2023. Annual debt service payments on these bonds are provided by equal distributions from the 1St and 2nd quarter percent real estate excise tax. At January 1, 2020 the outstanding balance on this portion of the bond issue will be $590,000. In 2016 the City issued $7,275,000 in LTGO bonds, the proceeds of which were used to finance the construction of a new City Hall along with $6.3 million of City cash that has been set aside for this purpose. These bonds will be paid off in annual installments over the 30 -year period ending December 1, 2045. Annual debt service payments on these bonds are provided by transfers in from the General Fund. At January 1, 2020, the outstanding balance on the bond issue will be $6,735,000. REET 1 Capital Projects Fund #301 Under Washington State Law, RCW 82.46.010, the City is allowed to impose an excise tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is used for financing capital projects as specified in the capital facilities plan under the Growth Management Act. REET 2 Capital Projects Fund #302 Under Washington State Law, RCW 82.46.010, the City is allowed to impose an additional excise tax on each sale of real property at the rate of one-quarter of one percent of the selling price. The revenue generated is used for financing public works capital projects as specified in the capital facilities plan under the Growth Management Act. Stormwater Management Fund #402 A stormwater fee is imposed upon every developed parcel within the City, which is an annual charge of $21 for each single family unit and $21 per 3,160 square feet of impervious surface for all other properties. These charges are uniform for the same class of customers and service facilities. These fees are estimated to generate $1,900,000 in 2020. 21 Aquifer Protection Area (APA) Fund #403 These are voter approved fees, the proceeds of which are applied to aquifer protection related capital construction projects. Fees are collected by Spokane County and remitted to the City twice each year. These fees are estimated to generate $460,000 in 2020. Fees include: • An annual fee of $15 per household for the withdrawal of water from properties within the APA. • An annual fee of $15 per household for on-site sewage disposal by properties within the APA. • For commercial properties an annual fee ranging from $15 to $960 depending upon water meter size. Interfund Transfers Many funds receive a portion of their revenues from other funds in the form of an interfund transfer. These transfers typically represent payments for either services rendered by one fund for another or a concentration of revenues for a specific project or purpose. The following interfund transfers are planned for 2020: In: 001 101 204 303 309 311 314 501 502 Total Out Out: 001 105 106 301 302 312 0 30,000 0 401,450 0 1,660,000 982,023 0 66,600 410,000 Total In 0 0 0 0 30,000 0 0 0 0 1,364,706 1,364,706 0 0 80,375 80,375 0 562,200 0 0 1,089,148 404,318 114,512 1,607,978 0 0 0 0 7,500 1,667,500 0 1,500,000 772,639 772,638 0 4,027,300 0 0 49,041 0 64,192 113,233 0 0 0 0 0 66,600 0 0 0 0 0 410,000 9,849,517 Total in 3,520,073 30,000 1,500,000 1,991,203 1,257,331 1,550,910 9,849,517 Total out 0 #001 — General Fund is budgeted to transfer out $3,520,073 including: • $401,450 to Fund #204 — LTGO Debt Service Fund for bond payments on the 2016 LTGO Bonds for the City Hall construction. • $1,660,000 to Fund #309 — Park Capital Projects Fund for park related projects, including $1,500,000 for improvements to the CenterPlace west lawn. • $982,023 to Fund #311 — Pavement Preservation Fund for pavement preservation projects. • $66,600 to Fund #501 — Equipment Rental and Replacement Fund to fund a CenterPlace kitchen equipment replacement reserve for $36,600 and to fund the purchase of an additional vehicle for the new code enforcement positions for $30,000. • $410,000 to Fund #502 — Risk Management Fund for the 2019 property and liability insurance premium. #105 — Hotel / Motel Tax Fund is budgeted to transfer $30,000 to Fund #001 — General Fund for the purpose of financing advertising at CenterPlace. 22 #106 — Solid Waste Fund is budgeted to transfer $1,500,000 to the Pavement Preservation Fund #311 for the purpose of funding pavement preservation projects on local access streets. #301 — REET 1 Capital Proiects Fund is budgeted to transfer out $1,991,203 including: • $80,375 to Fund #204 — LTGO Debt Service Fund to pay a portion of the annual payment on the 2014 LTGO bonds. • $1,089,148 to Fund #303 — Street Capital Projects Fund that will be applied towards grant matches for street construction projects. • $772,639 to Fund #311 — Pavement Preservation Fund for pavement preservation projects. • $49,041 to Fund #314 — Railroad Grade Separation Projects Fund for the Barker Rd. grade separation project. #302 — REET 2 Capital Proiects Fund is budgeted to transfer out $1,257,331 including: • $80,375 to Fund #204 — LTGO Debt Service Fund to pay a portion of the annual payment on the 2014 LTGO bonds. • $404,318 to Fund #303 — Street Capital Projects Fund that will be applied towards grant matches for street construction projects. • $772,638 to Fund #311 — Pavement Preservation Fund for pavement preservation projects. #312 — Capital Reserve Fund is budgeted to transfer out $1,257,331 including: • $1,364,706 to Fund #101 — Street Fund as a one-time coverage of the estimated deficit in recurring activity for the 2020 Budget. • $114,512 to Fund #303 — Street Capital Projects Fund that will be applied towards City funded street construction projects. • $7,500 to Fund #309 — Parks Capital Projects Fund that will be applied towards segments of the Appleway Trail. • $64,192 to Fund #314 — Railroad Grade Separation Projects Fund that will be applied to grade separation projects at Barker and Pines Roads. SIGNIFICANT ASSUMPTIONS IN THE 2020 BUDGET Budget Summary for All Funds • Based upon funding levels anticipated in the 2020 budget, City staff will strive to maintain adequate levels of service. • Appropriations for all City Funds will total $90 million including $28.6 million in capital expenditures, comprised in -part of: o $8.3 million in Fund #303 — Street Capital Projects. o $1.5 million in Fund #309 — Park Capital Projects. o $4.3 million in Fund #311 — Pavement Preservation projects. o $13 million in Fund #314 — Railroad Grade Separation Projects. o $500 thousand in Fund #402 — Stormwater Management projects. o $500 thousand in Fund #403 — Aquifer Protection Area projects. • To partially offset the $28.6 million in capital costs, we anticipate $19.9 million in grant revenues which results in 69.58% of capital expenditures being covered with State and Federal money. • Budgets will be adopted across 24 separate funds. • The full time equivalent employee (FTE) count will increase by 1.50 from 93.75 in 2019 to 95.25 in 2020. This includes the addition of a second Code Enforcement Officer in the Community and Public Works Building Division, which necessitates increasing the part-time 0.5 FTE Attorney position to fulltime due to increased workload. 23 • The 2020 Budget reflects the sixth consecutive year the City will set aside City monies in an amount equivalent to 6% of General Fund recurring expenditures for pavement preservation in Fund #311 — Pavement Preservation. This 6% equals $2,527,300. • Positions and salary ranges are based on the City's compensation and classification plan. • Payroll tax and benefit amounts are based on staff benefit plans. • Contract costs for public safety, park maintenance, aquatics and street maintenance are based on estimates by City staff. • The City is setting money aside in Fund #501 — Equipment Rental and Replacement for the eventual replacement of its vehicles as well as a reserve to replace equipment in the kitchen at CenterPlace. 2020 General Fund Revenues • Total recurring 2020 revenues are estimated at $48,281,800 as compared to $45,497,400 in 2019. This is an increase of $2,784,400 or 6.12%. • The two largest sources of revenue continue to be Sales Tax and Property Tax which are collectively estimated to account for 83.43% of 2020 General Fund recurring revenues. • The 2020 general sales tax estimate (excluding criminal justice and public safety sales taxes) is reflective of 2019 receipts to date and are currently estimated at $24.6 million which reflects an increase of $1,715,900 or 7.49% over the 2019 estimate. • The Property Tax levy does not include the potential annual increase allowed by Initiative #747 which was approved by the voters in November 2001 and the subsequent action by the State Legislature in November 2007. o The 2020 levy is estimated at $12,432,400. o The levy assumes we start with the 2019 levy of $12,182,436, forgo the potential annual increase allowed by State law, and finally add taxes related to new construction which we estimate to be $250,000. • Franchise fees and business registrations are primarily based on projected receipts in 2019. • State shared revenues are based upon a combination of historical collections including 2019 collections through July, and per capita distribution figures reported by the Municipal Research and Services Center. • Fines and forfeitures are estimated by Spokane Valley and based on historical collections. • Building permit and land use fees are estimated by Spokane Valley and based on historic collections. 2020 General Fund Expenditures • Total 2020 recurring expenditures are budgeted at $43,221,986 as compared to $41,961,471 in 2019. This is an increase of $1,260,515 or 3.00%. • The City commitment of 6% of recurring General Fund expenditures to pavement preservation equals $2,527,300 and is computed by multiplying total recurring expenditures prior to adding the pavement preservation element ($2,527,300 / $42,239,963 = 6%). The $2,527,300 that is transferred to Pavement Preservation Fund #311 is comprised of the following: o $982,023 from General Fund #001 o $772,639 from REET 1 Capital Projects Fund #301 o $772,638 from REET 2 Capital Projects Fund #302 • 2020 Nonrecurring expenditures total $1,758,200 and include: o $190,000 for Information Technology expenditures including: • $20,000 to replace outdated copiers • $70,000 to upgrade storage devices at City Hall • $100,000 for replace and upgrade the video security system at CenterPlace o $15,000 for carpet replacement at the police precinct 24 o $13,700 for furniture and equipment for the additional code enforcement officer o $9,500 for carpet replacement at CenterPlace o $1,500,000 transfer out to the Parks Capital Projects Fund #309 to complete improvements to the CenterPlace west lawn o $30,000 transfer out to the Equipment Rental and Replacement Fund #501 to acquire a new vehicle for the additional code enforcement officer General Fund Revenues Over (Under) Expenditures and Fund Balance • 2020 recurring revenues are anticipated to exceed recurring expenditures by $5,059,814. • Total 2020 revenues are anticipated to exceed total expenditures by $3,371,614. • The total unrestricted General Fund ending fund balance is anticipated to be $34,270,468 at the end of 2020 which is 79.29% of total recurring expenditures of $43,221,986. Our goal is to maintain an ending fund balance of at least 50.0%. Highlights of Other Funds Revenues • Motor vehicle fuel tax (MVFT) revenue that is collected by the State and remitted to the City is estimated to be $2,055,300 according to per capita estimates provided by the Municipal Research and Services Center. Of this amount, $2,046,700 will be credited to the Street O&M Fund #101 and 0.42% or $8,600 to the Paths and Trails Fund #103. • Telephone taxes that are remitted to the City and support Street Fund operations and maintenance are anticipated at $1,521,000. • Real estate excise tax (REET) revenue is computed by the City and is primarily used to match grant funded street projects as well as pay a portion of the annual payment on the 2014 general obligation bonds. In 2020 we estimate these revenues to be $1,000,000 per each 1/4% for a total of $2,000,000. • Hotel/Motel tax revenues are computed by the City and are dedicated to the promotion of visitors and tourism. In 2020 we estimate the tax will generate $1,070,000, which includes $650,000 in Fund #105 Hotel / Motel Tax Fund from the 2% tax and $420,000 in Fund #104 Hotel / Motel Tax — Tourism Facilities Fund from the 1.3% tax that was effective as of July 1, 2015. • The Stormwater Management Fee is based on an equivalent residential unit (ERU) that is equal to 3,160 square feet of impervious surface that is billed at a rate of $21 per single family residence and $21 per ERU for commercial properties (an ERU for a commercial property is computed as total square feet of impervious surface divided by 3,160). In 2019 we estimate this will fee will generate $1,900,000. • The Aquifer Protection Area Fund is expected to generate $460,000 in fees that are collected on the City's behalf by Spokane County and remitted in two installments during the year. • Grant revenues that will be applied to a variety of construction projects are estimated at $19,897,385 in 2020. By fund we anticipate grant revenues as follows: o Fund #001 — General Fund - $70,000 o Fund #303 — Street Capital Projects - $6,596,718 o Fund #309 — Parks Capital Projects - $2,500 o Fund #311 — Pavement Preservation - $10,588 o Fund #314 — Railroad Grade Separation Projects Fund - $12,808,751 o Fund #402 — Stormwater Fund - $59,828 o Fund #403 — Aquifer Protection Area Fund - $349,000 25 Expenditures • Fund #101 — Street Fund appropriations include: o $5,160,906 for maintenance of City streets, including $543,776 in snow operations and $922,000 in intergovernmental payments for services. • Fund #106 — Solid Waste Fund appropriations include: o a $1,500,000 transfer out to the Pavement Preservation Fund #311 for street preservation activities • Fund #301 — REET 1 Capital Projects Fund includes a $1,991,203 appropriation to cover: o a $80,375 transfer to LTGO Bond Debt Service Fund #204 to pay one-half of the City's annual repayment of the 2014 LTGO Bonds. o a $1,089,148 transfer to Street Capital Projects Fund #303 to partially offset the cost of street construction / reconstruction projects. o a $772,639 transfer to Pavement Preservation Fund #311 for pavement preservation projects. o a $49,041 transfer to Railroad Grade Separation Projects Fund #314 for the Barker Road Grade Separation Project. • Fund #302 — REET 2 Capital Projects Fund includes a $1,257,331 appropriation to cover: o a $80,375 transfer to LTGO Bond Debt Service Fund #204 to pay one-half of the City's annual repayment of the 2014 LTGO Bonds. o a $404,318 transfer to Street Capital Projects Fund #303 to partially offset the cost of street construction / reconstruction projects. o a $772,638 transfer to Pavement Preservation Fund #311 for pavement preservation projects • Fund #303 — Street Capital Projects Fund includes an appropriation of $8,315,195 for a variety of street construction projects. • Fund #309 — Parks Capital Projects includes a $1,510,000 appropriation to cover a variety of City park improvements that will be financed through a combination of a $1,660,000 transfer from the General Fund #001, a $7,500 transfer in from the Capital Reserve Fund #312, and $2,500 in grant proceeds. • Fund #311 — Pavement Preservation includes $4,217,523 of pavement preservation projects that will be financed through transfers from other City funds as outlined above under the heading of General Fund Recurring Expenditures. • Fund #312 — Capital Reserve includes $1,364,706 in transfers to Fund #101 — Street O&M to cover the estimated deficit in recurring activity for 2020 and $114,512 in transfers to Fund #303 — Street Capital Projects. It also includes $7,500 in transfers to Fund #309 — Parks Capital Projects that will be applied toward segments of the Appleway Trail. • Fund #314 — Railroad Grade Separation Projects includes appropriations in the amount of $13,037,792 towards the Barker Road Grade Separation project and the Pines Road Grade Separation project. 26 • Fund #402 — Stormwater Fund includes $680,000 for nonrecurring expenditures including: o $500,000 for various capital projects o $80,000 for the studies related to the City's Stormwater permit and the watershed o $100,000 for an update to the Stormwater Comprehensive Plan • Fund #403 — Aquifer Protection Area Fund includes a $500,000 appropriation to various capital projects. 27 This page left intentionally blank. 28 CITY OF SPOKANE VALLEY, WA 2020 Budget Summary General Fund 001 Street Fund 101 Paths & Trails Fund 103 Hotel/Motel Tax - Tourism Facilities Fund 104 Hotel/Motel Tax Fund 105 Solid Waste 106 PEG Fund 107 CenterPlace Operating Reserve Fund 120 Service Level Stabilization Fund 121 Winter Weather Reserve Fund 122 LTGO Bond Debt Service Fund 204 REET 1 Capital Projects Fund 301 REET 2 Capital Projects Fund 302 Street Capital Projects 303 Park Capital Projects Fund 309 Civic Facilities Capital Projects Fund 310 Pavement Preservation Fund 311 Capital Reserve Fund 312 City Hall Construction Fund 313 Railroad Grade Separation Projects Fund 314 30, 898, 854 644,219 14,617 2,590,072 332,929 323,331 89,731 300,000 5,500,000 508,070 0 2,158,704 3,492,858 67,041 66,916 848,285 3,385,649 10,619,982 0 136,472 48,351,800 5,160,906 9,000 444,000 656,000 1,737,000 79,000 0 0 5,400 1,021,700 1,035,000 1,035,000 8,315,195 1,670,000 17,000 4,037,888 100,000 0 12,921,984 79,250,654 5,805,125 23,617 3,034,072 988,929 2,060,331 168,731 300,000 5,500,000 513,470 1,021,700 3,193,704 4,527,858 8,382,236 1,736,916 865,285 7,423,537 10,719,982 0 13,058,456 44, 980,186 5,160, 906 0 0 825,000 1,737,000 85,000 0 0 500,000 1,021,700 1,991,203 1,257,331 8,315,195 1,510,000 0 4,267,523 1,550,910 0 13,037,792 34,270,468 644,219 23,617 3,034,072 163,929 323,331 83,731 300,000 5,500,000 13,470 0 1,202,501 3,270,527 67,041 226,916 865,285 3,156,014 9,169,072 0 20,664 61,977,730 86,596,873 148,574,603 86,239,746 62,334,857 Estimated Estimated Beginning Ending Fund Fund Total Fund Annual Appropriation Funds No. Balance Revenues Sources Appropriations Balance General Fund 001 Street Fund 101 Paths & Trails Fund 103 Hotel/Motel Tax - Tourism Facilities Fund 104 Hotel/Motel Tax Fund 105 Solid Waste 106 PEG Fund 107 CenterPlace Operating Reserve Fund 120 Service Level Stabilization Fund 121 Winter Weather Reserve Fund 122 LTGO Bond Debt Service Fund 204 REET 1 Capital Projects Fund 301 REET 2 Capital Projects Fund 302 Street Capital Projects 303 Park Capital Projects Fund 309 Civic Facilities Capital Projects Fund 310 Pavement Preservation Fund 311 Capital Reserve Fund 312 City Hall Construction Fund 313 Railroad Grade Separation Projects Fund 314 30, 898, 854 644,219 14,617 2,590,072 332,929 323,331 89,731 300,000 5,500,000 508,070 0 2,158,704 3,492,858 67,041 66,916 848,285 3,385,649 10,619,982 0 136,472 48,351,800 5,160,906 9,000 444,000 656,000 1,737,000 79,000 0 0 5,400 1,021,700 1,035,000 1,035,000 8,315,195 1,670,000 17,000 4,037,888 100,000 0 12,921,984 79,250,654 5,805,125 23,617 3,034,072 988,929 2,060,331 168,731 300,000 5,500,000 513,470 1,021,700 3,193,704 4,527,858 8,382,236 1,736,916 865,285 7,423,537 10,719,982 0 13,058,456 44, 980,186 5,160, 906 0 0 825,000 1,737,000 85,000 0 0 500,000 1,021,700 1,991,203 1,257,331 8,315,195 1,510,000 0 4,267,523 1,550,910 0 13,037,792 34,270,468 644,219 23,617 3,034,072 163,929 323,331 83,731 300,000 5,500,000 13,470 0 1,202,501 3,270,527 67,041 226,916 865,285 3,156,014 9,169,072 0 20,664 61,977,730 86,596,873 148,574,603 86,239,746 62,334,857 Stormwater Management Fund 402 1,872,360 1,999,828 3,872,188 2,563,985 1,308,203 Aquifer Protection Area Fund 403 1,794,605 829,000 2,623,605 500,000 2,123,605 Equipment Rental & Replacement Fund 501 1,459,000 190,600 1,649,600 285,000 1,364,600 Risk Management Fund 502 263,778 410,000 673,778 410,000 263,778 Total of all Funds 5,389,743 67,367,473 3,429,428 90,026,301 8,819,171 157,393,774 3,758,985 89,998,731 5,060,186 67, 395, 043 29 Estimated Estimated Beginning Ending Fund Working Total Working Working Capital Funds No. Capital Revenues Sources Appropriations Capital Stormwater Management Fund 402 1,872,360 1,999,828 3,872,188 2,563,985 1,308,203 Aquifer Protection Area Fund 403 1,794,605 829,000 2,623,605 500,000 2,123,605 Equipment Rental & Replacement Fund 501 1,459,000 190,600 1,649,600 285,000 1,364,600 Risk Management Fund 502 263,778 410,000 673,778 410,000 263,778 Total of all Funds 5,389,743 67,367,473 3,429,428 90,026,301 8,819,171 157,393,774 3,758,985 89,998,731 5,060,186 67, 395, 043 29 CITY OF SPOKANE VALLEY, WA 2020 Budget #001 - GENERAL FUND RECURRING ACTIVITY Revenues Property Tax Sales Tax Sales Tax - Public Safety Sales Tax - Criminal Justice Gambling Tax and Leasehold Excise Tax Franchise Fees/Business Registration State Shared Revenues Fines and Forfeitures/Public Safety Community and Public Works Recreation Program Revenues Miscellaneous Department Revenue Miscellaneous & Investment Interest Transfers in - #105 (h/m tax -CP advertising) 2019 As Adopted Amendment As Amended 12,054,400 22,917,000 1,081,900 1,944,000 387,000 1,224,000 1,909,800 1,078,500 1,882,300 628,800 1,000 358,200 30,000 0 0 0 0 0 0 0 0 0 0 500 0 0 12,054,400 22,917,000 1,081,900 1,944,000 387,000 1,224,000 1,909,800 1,078,500 1,882,300 628,800 1,500 358,200 30,000 2020 Budget 12,432,400 24,632,900 1,162,600 2,052,300 384,000 1,220,000 1,688,200 1,077,700 2,129,800 659,200 21,000 791,700 30,000 10/22/2019 Difference Between 2019 and 2020 378,000 1,715,900 80,700 108,300 (3,000) (4,000) (221,600) (800) 247,500 30,400 19,500 433,500 0 3.14% 7.49% 7.46% 5.57% (0.78%) (0.33%) (11.60%) (0.07%) 13.15% 4.83% 1300.00% 121.02% 0.00% Total Recurring Revenues 45,496,900 500 45,497,400 48,281,800 2,784,400 6.12% Expenditures City Council 545,903 76,558 622,461 622,187 (274) (0.04%) City Manager 948,835 15,692 964,527 997,882 33,355 3.46% City Attorney 610,549 38,207 648,756 707,942 59,186 9.12% Public Safety 25,927,304 184 25,927,488 26,599,214 671,726 2.59% Deputy City Manager 267,044 4,000 271,044 277,187 6,143 2.27% Finance / IT 1,402,497 25,203 1,427,700 1,478,523 50,823 3.56% Human Resources 297,421 8,422 305,843 313,316 7,473 2.44% City Hall Operations and Maintenance 290,543 1,351 291,894 296,270 4,376 1.50% Community & Public Works - Engineering 1,816,141 25,476 1,841,617 1,971,731 130,114 7.07% Community & Public Works - Economic Dev 1,018,772 11,965 1,030,737 1,119,829 89,092 8.64% Community & Public Works - Building & Plan 2,248,698 32,776 2,281,474 2,420,414 138,940 6.09% Parks & Rec - Administration 335,958 4,162 340,120 352,227 12,107 3.56% Parks & Rec - Maintenance 893,500 0 893,500 917,500 24,000 2.69% Parks & Rec - Recreation 253,622 1,196 254,818 325,921 71,103 27.90% Parks & Rec - Aquatics 491,153 0 491,153 501,853 10,700 2.18% Parks & Rec - Senior Center 101,215 1,692 102,907 43,447 (59,460) (57.78%) Parks & Rec - CenterPlace 949,414 6,918 956,332 965,359 9,027 0.94% General Government 1,332,650 16,300 1,348,950 1,321,111 (27,839) (2.06%) Transfers out - #204 (2016 LTGO debt service) 401,250 0 401,250 401,450 200 0.05% Transfers out - #309 (park capital projects) 160,000 0 160,000 160,000 0 0.00% Transfers out - #311 (pavement preservation) 972,300 0 972,300 982,023 9,723 1.00% Transfers out - #501 (CenterPlace kitchen reserve) 36,600 0 36,600 36,600 0 0.00% Transfers out - #502 (insurance premium) 390,000 0 390,000 410,000 20,000 5.13% Total Recurring Expenditures 41,691,369 270,102 41,961,471 43,221,986 1,260,515 3.00% Recurring Revenues Over (Under) Recurring Expenditures 3,805,531 (269,602) 3,535,929 5,059,814 30 CITY OF SPOKANE VALLEY, WA 2020 Budget #001 - GENERAL FUND - continued NONRECURRING ACTIVITY Revenues Transfers in - #106 (solid waste repayment) Reimbursement of chamber wall repairs Grant Proceeds 2019 As Adopted Amendment As Amended 2020 Budget 10/22/2019 Difference Between 2019 and 2020 $ 1 °r° 40,422 0 40,422 0 (40,422) (100.00%) 0 500,000 500,000 0 (500,000) (100.00%) 0 0 0 70,000 70,000 0.00% Total Nonrecurring Revenues 40,422 500,000 540,422 70,000 (470,422) (87.05%) Expenditures General Government - IT capital replacements 107,000 0 107,000 190,000 83,000 77.57% Public Safety (full facility generator) 0 200,000 200,000 0 (200,000) (100.00%) Public Safety (carpet & workstation replacement) 50,000 0 50,000 15,000 (35,000) (70.00%) City Hall chamber east wall repairs 0 500,000 500,000 0 (500,000) (100.00%) Economic Development (retail recruitment) 25,000 0 25,000 0 (25,000) (100.00%) Building (equipment for new Code Enf Officer) 0 0 0 13,700 13,700 0.00% Parks & Rec (carpet at CenterPlace) 0 0 0 9,500 9,500 0.00% General Government (City Hall generator) 0 203,000 203,000 0 (203,000) (100.00%) Transfers out - #122 (replenish reserve) 0 120,000 120,000 0 (120,000) (100.00%) Transfers out - #309 (Browns Park restroom) 160,000 0 160,000 0 (160,000) (100.00%) Transfers out - #309 (Browns Park other) 1,000,000 0 1,000,000 0 (1,000,000) (100.00%) Transfers out - #309 (CenterPlace west lawn) 0 500,000 500,000 1,500,000 1,000,000 200.00% Transfers out - #309 (CenterPlace root) 0 21,000 21,000 0 (21,000) (100.00%) Transfers out - #312('17fund bal>50%) 0 7,109,300 7,109,300 0 (7,109,300) (100.00%) Transfers out - #501 (new Code Enf. Vehicle) 0 0 0 30,000 30,000 0.00% Total Nonrecurring Expenditures 1,342,000 8,653,300 9,995,300 1,758,200 (8,237,100) (82.41%) Nonrecurring Revenues Over (Under) Nonrecurring Expenditures (1,301,578) (8,153,300) (9,454,878) (1,688,200) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures 2,503,953 (8,422,902) (5,918,949) 3,371,614 Beginning unrestricted fund balance 36,817,803 36,817,803 30,898,854 Ending unrestricted fund balance Fund balance as a percent of recurring expenditures General Fund Summary 39,321,756 30,898,854 94.32% 73.64% 34,270,468 79.29% Total revenues Total expenditures Excess (Deficit) of Total Revenues Over (Under) Total Expenditures Beginning unrestricted fund balance Ending unrestricted fund balance 45,537,322 43,033,369 500,500 8,923,402 46,037,822 51,956,771 2,503,953 36, 817, 803 (8,422,902) (5,918,949) 36, 817, 803 48,351,800 44,980,186 3,371,614 30, 898, 854 39, 321, 756 30, 898, 854 34, 270, 468 31 CITY OF SPOKANE VALLEY, WA 2020 Budget SPECIAL REVENUE FUNDS #101 - STREET FUND RECURRING ACTIVITY Revenues Utility Tax Motor Vehicle Fuel (Gas) Tax Multimodal Transportation Revenue Right -of -Way Maintenance Fee Investment Interest Miscellaneous 2019 As Adopted Amendment As Amended 2020 Budget 10/22/2019 Difference Between 2019 and 2020 1,700,000 (100,000) 1,600,000 1,521,000 (79,000) (4.94%) 2,092,300 (61,400) 2,030,900 2,046,700 15,800 0.78% 132,200 0 132,200 131,500 (700) (0.53%) 70,000 0 70,000 70,000 0 0.00% 6,000 0 6,000 17,000 11,000 183.33% 10,000 0 10,000 10,000 0 0.00% Total Recurring Revenues 4,010,500 (161,400) 3,849,100 3,796,200 (52,900) (1.37%) Expenditures Wages / Benefits / Payroll Taxes 1,044,547 13,197 1,057,744 1,059,613 1,869 0.18% Supplies 113,300 0 113,300 146,050 32,750 28.91% Services & Charges 2,308,818 18,156 2,326,974 2,426,467 99,493 4.28% Snow Operations 497,200 0 497,200 543,776 46,576 9.37% Intergovernmental Payments 855,000 0 855,000 922,000 67,000 7.84% Vehicle rentals - #501 (non -plow vehicle rental) 21,250 0 21,250 14,500 (6,750) (31.76%) Vehicle rentals - #501 (plow replace.) 77,929 0 77,929 48,500 (29,429) (37.76%) Total Recurring Expenditures 4,918,044 31,353 4,949,397 5,160,906 211,509 4.27% Recurring Revenues Over (Under) Recurring Expenditures (907,544) (192,753) (1,100,297) (1,364,706) NONRECURRING ACTIVITY Revenues Transfers in - #122 0 120,000 120,000 0 (120,000) (100.00%) Transfers in - #312 907,544 0 907,544 1,364,706 457,162 50.37% Total Nonrecurring Revenues 907,544 120,000 1,027,544 1,364,706 337,162 32.81% Expenditures Spare traffic signal equipment 0 68,000 68,000 0 (68,000) (100.00%) Total Nonrecurring Expenditures 0 68,000 68,000 0 (68,000) (100.00%) Nonrecurring Revenues Over (Under) Nonrecurring Expenditures 907,544 52,000 959,544 1,364,706 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures 0 (140,753) (140,753) 0 Beginning fund balance 784,972 784,972 644,219 Ending fund balance 784,972 644,219 644,219 Street Fund Summary Total revenues 4,918,044 (41,400) 4,876,644 5,160,906 Total expenditures 4,918,044 99,353 5,017,397 5,160,906 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures 0 (140,753) (140,753) 0 Beginning unrestricted fund balance 784,972 784,972 644,219 Ending unrestricted fund balance 784,972 644,219 644,219 32 CITY OF SPOKANE VALLEY, WA 2020 Budget SPECIAL REVENUE FUNDS - continued #103 - PATHS & TRAILS FUND Revenues Motor Vehicle Fuel (Gas) Tax Investment Interest Total revenues 2019 As Adopted Amendment As Amended 2020 Budget 10/22/2019 Difference Between 2019 and 2020 8,800 0 8,800 8,600 (200) (2.27%) 400 0 400 400 0 0.00% 9,200 0 9,200 9,000 (200) (2.17%) Expenditures Transfers out - #309 (Appleway Trail - Sullivan to Corbin) 0 0 0 0 0 0.00% Total expenditures 0 0 0 Revenues over (under) expenditures 9,200 9,200 Beginning fund balance 5,417 5,417 Ending fund balance 14,617 14,617 0 9,000 14,617 23,617 0 0.00% #104 - HOTEL / MOTEL TAX - TOURISM FACILITIES FUND Revenues Hotel/Motel Tax 390,000 0 390,000 420,000 30,000 7.69% Investment Interest 7,000 0 7,000 24,000 17,000 242.86% Transfers in - #105 0 275,000 275,000 0 (275,000) (100.00%) Total revenues 397,000 275,000 672,000 444,000 (228,000) (33.93%) Expenditures Capital Outlay 0 0 0 0 0 0.00% Total expenditures 0 0 0 0 0 0.00% Revenues over (under) expenditures Beginning fund balance Ending fund balance #105 - HOTEL / MOTEL TAX FUND Revenues Hotel/Motel Tax Investment Interest 397,000 1,918,072 2,315,072 672,000 444,000 1,918,072 2,590,072 2,590,072 3,034,072 600,000 0 600,000 650,000 50,000 8.33% 2,000 0 2,000 6,000 4,000 200.00% Total revenues 602,000 0 602,000 656,000 54,000 8.97% Expenditures Transfers out - #001 30,000 0 30,000 30,000 0 0.00% Transfers out - #104 0 275,000 275,000 0 (275,000) (100.00%) Tourism Promotion 625,000 (383,000) 242,000 795,000 553,000 228.51% Total expenditures 655,000 (108,000) 547,000 825,000 278,000 50.82% Revenues over (under) expenditures Beginning fund balance Ending fund balance (53,000) 277,929 224,929 55,000 (169,000) 277,929 332,929 332,929 163,929 #106 - SOLID WASTE FUND Revenues Solid Waste Administrative Fee 225,000 0 225,000 225,000 0 0.00% Solid Waste Road Wear Fee 1,500,000 0 1,500,000 1,500,000 0 0.00% Investment Interest 1,300 0 1,300 12,000 10,700 823.08% Total revenues 1,726,300 0 1,726,300 1,737,000 10,700 0.62% Expenditures Education & Contract Administration 185,878 0 185,878 237,000 51,122 27.50% Transfers out - #001 40,422 0 40,422 0 (40,422) (100.00%) Transfersout-#311 1,500,000 108,028 1,608,028 1,500,000 (108,028) (6.72%) Total expenditures 1,726,300 108,028 1,834,328 1,737,000 (97,328) (5.31%) Revenues over (under) expenditures 0 (108,028) 0 Beginning fund balance 431,359 431,359 323,331 Ending fund balance 431,359 323,331 323,331 33 CITY OF SPOKANE VALLEY, WA 2020 Budget SPECIAL REVENUE FUNDS - continued #107 - PEG FUND Revenues Comcast PEG Contribution Total revenues Expenditures PEG Reimbursement - CMTV Capital Outlay Total expenditures 2019 As Adopted Amendment As Amended 2020 Budget 10/22/2019 Difference Between 2019 and 2020 76,000 0 76,000 79,000 3,000 3.95% 76,000 0 76,000 79,000 3,000 3.95% 40,100 0 40,100 39,500 (600) (1.50%) 31,000 0 31,000 45,500 14,500 46.77% 71,100 0 71,100 85,000 13,900 19.55% Revenues over (under) expenditures 4,900 4,900 (6,000) Beginning fund balance 84,831 84,831 89,731 Ending fund balance 89,731 89,731 83,731 #120 - CENTER PLACE OPERATING RESERVE FUND Revenues Investment Interest 0 0 0 0 0 0.00% Miscellaneous 0 0 0 0 0 0.00% Total revenues 0 0 0 0 0 0.00% Expenditures Operations 0 0 0 0 0 0.00% Total expenditures 0 0 0 0 0 0.00% Revenues over (under) expenditures 0 0 0 Beginning fund balance 300,000 300,000 300,000 Ending fund balance 300,000 300,000 300,000 #121 - SERVICE LEVEL STABILIZATION RESERVE FUND Revenues Investment Interest 0 0 0 0 0 0.00% Miscellaneous 0 0 0 0 0 0.00% Total revenues 0 0 0 0 0 0.00% Expenditures Operations 0 0 0 0 0 0.00% Total expenditures 0 0 0 0 0 0.00% Revenues over (under) expenditures Beginning fund balance Ending fund balance 0 5,500,000 5,500,000 0 0 5,500,000 5,500,000 5,500,000 5,500,000 #122 - WINTER WEATHER RESERVE FUND Revenues Investment Interest 5,000 0 5,000 5,400 400 8.00% Transfers in - #001 0 120,000 120,000 0 (120,000) (100.00%) Subtotal revenues 5,000 120,000 125,000 5,400 (119,600) (95.68%) Expenditures Transfers out - #101 0 120,000 120,000 0 (120,000) (100.00%) Street maintenance expenditures 500,000 0 500,000 500,000 0 0.00% Total expenditures 500,000 120,000 620,000 500,000 (120,000) (19.35%) Revenues over (under) expenditures Beginning fund balance Ending fund balance (495,000) 503,070 8,070 34 (495,000) (494,600) 503,070 508,070 8,070 13,470 CITY OF SPOKANE VALLEY, WA 2020 Budget DEBT SERVICE FUNDS #204 - LTGO BOND DEBT SERVICE FUND Revenues Spokane Public Facilities District Transfers in - #001 Transfers in - #301 Transfers in - #302 Total revenues 2019 As Adopted Amendment As Amended 2020 Budget 10/22/2019 Difference Between 2019 and 2020 $ 1 432,150 0 432,150 459,500 27,350 6.33% 401,250 0 401,250 401,450 200 0.05% 82,475 0 82,475 80,375 (2,100) (2.55%) 82,475 0 82,475 80,375 (2,100) (2.55%) 998,350 0 998,350 1,021,700 23,350 2.34% Expenditures Debt Service Payments - CenterPlace 432,150 0 432,150 459,500 27,350 6.33% Debt Service Payments - Roads 164,950 0 164,950 160,750 (4,200) (2.55%) 2016 LTGO Bond Principal & Interest 401,250 0 401,250 401,450 200 0.05% Total expenditures 998,350 0 998,350 1,021,700 23,350 2.34% Revenues over (under) expenditures 0 0 0 Beginning fund balance 0 0 0 Ending fund balance 0 0 0 35 CITY OF SPOKANE VALLEY, WA 2020 Budget CAPITAL PROJECTS FUNDS #301 - REET 1 CAPITAL PROJECTS FUND Revenues REET 1 - Taxes Investment Interest Total revenues 2019 As Adopted Amendment As Amended 1,000,000 400,000 2020 Budget 1,400, 000 1,000, 000 10/22/2019 Difference Between 2019 and 2020 $ 1 (400,000) (28.57%) 22,000 0 22,000 35,000 13,000 59.09% 1,022,000 400,000 1,422,000 1,035,000 (387,000) (27.22%) Expenditures Transfers out - #204 82,475 0 82,475 80,375 (2,100) (2.55%) Transfersout-#303 504,172 (28,436) 475,736 1,089,148 613,412 128.94% Transfers out - #311 (pavement preservation) 734,300 0 734,300 772,639 38,339 5.22% Transfers out - #314 (Barker Grade Separation) 50,000 401,053 451,053 49,041 (402,012) (89.13%) Total expenditures 1,370,947 372,617 1,743,564 1,991,203 247,639 14.20% Revenues over (under) expenditures (348,947) Beginning fund balance 2,480,268 Ending fund balance 2,131,321 #302 - REET2 CAPITAL PROJECTS FUND Revenues REET 2 - Taxes Investment Interest Total revenues 1,000,000 400,000 (321,564) (956,203) 2,480,268 2,158,704 2,158,704 1,202,501 1,400,000 1,000,000 (400,000) (28.57%) 25,000 0 25,000 35,000 10,000 40.00% 1,025,000 400,000 1,425,000 1,035,000 (390,000) (27.37%) Expenditures Transfers out - #204 82,475 0 82,475 80,375 (2,100) (2.55%) Transfers out - #303 167,434 188,153 355,587 404,318 48,731 13.70% Transfers out - #311 (pavement preservation) 734,300 0 734,300 772,638 38,338 5.22% Total expenditures 984,209 188,153 1,172,362 1,257,331 84,969 7.25% Revenues over (under) expenditures Beginning fund balance Ending fund balance 40,791 3,240,220 3,281,011 36 252,638 (222,331) 3,240,220 3,492,858 3,492,858 3,270,527 CITY OF SPOKANE VALLEY, WA 2020 Budget 2019 As Adopted Amendment As Amended CAPITAL PROJECTS FUNDS - continued 2020 Budget 10/22/2019 Difference Between 2019 and 2020 #303 - STREET CAPITAL PROJECTS FUND Revenues Grant Proceeds 4,408,681 (426,353) 3,982,328 6,596,718 2,614,390 65.65% Developer 35,700 952,521 988,221 110,499 (877,722) (88.82%) Transfers in - #301 504,172 (28,436) 475,736 1,089,148 613,412 128.94% Transfers in - #302 167,434 188,153 355,587 404,318 48,731 13.70% Transfers in - #312 - Euclid Ave - Flora to Barker 5,000 0 5,000 0 (5,000) (100.00%) Transfers in - #312 - 8th & Carnahan Intersection 45,000 (45,000) 0 0 0 0.00% Transfers in - #312 - Garland Ave Extension 0 1,015,250 1,015,250 75,000 (940,250) (92.61%) Transfers in - #312 - Barker Corridor 267,000 2,044,548 2,311,548 39,512 (2,272,036) (198.29%) Total revenues 5,432,987 3,700,683 9,133,670 8,315,195 (818,475) (8.96%) Expenditures 123 Mission Ave. - Flora to Barker 5,000 23,791 28,791 0 (28,791) (100.00%) 142 Broadway @ Argonne/Mullan PCC intersection 12,500 (11,915) 585 0 (585) (100.00%) 166 Pines Rd (SR27) & Grace Ave. Intersect Safety 5,000 0 5,000 0 (5,000) (100.00%) 201 ITS Infill Project Phase 1 5,000 0 5,000 0 (5,000) (100.00%) 205 Sprague/Barker Intersections Improvement 35,700 17,402 53,102 195,499 142,397 268.16% 247 8th & Carnahan Intersection Improvements 45,000 (45,000) 0 0 0 0.00% 249 Sullivan/Wellesley Intersection 1,167,287 (1,087,287) 80,000 100,000 20,000 25.00% 251 Euclid Ave. - Flora to Barker 5,000 0 5,000 0 (5,000) (100.00%) 258 32nd Ave Sidewalk - SR27 to Evergreen 5,000 (5,000) 0 0 0 0.00% 259 N. Sullivan Corridor ITS Project 730,000 (666,302) 63,698 810,232 746,534 1171.99% 265 Wellesley Sidewalk Project 382,000 209,125 591,125 0 (591,125) (100.00%) 267 Mission Ave Sidewalk 420,000 (13,119) 406,881 19,852 (387,029) (95.12%) 273 Barker/I-90 Interchange 500,000 310,000 810,000 90,000 (720,000) (88.89%) 275 Barker Rd Widening - River to Euclid 132,000 138,857 270,857 3,729,143 3,458,286 1276.79% 276 Barker Rd Widening - Euclid to Garland 81,000 2,510,060 2,591,060 0 (2,591,060) (100.00%) 277 Barker Rd Widening - Garland to Trent 54,000 (54,000) 0 0 0 0.00% 278 Wilbur Rd Sidewalk - Boone to Broadway 354,500 60,867 415,367 0 (415,367) (100.00%) 279 Knox Ave Sidewalk - Hutchinson to Sargent 294,000 67,619 361,619 0 (361,619) (100.00%) 281 Highland Estates Connector 200,000 (154,000) 46,000 0 (46,000) (100.00%) 285 Indiana Ave Pres - Evergreen to Sullivan 0 0 0 300,000 300,000 0.00% 287 University Pres-Dishman-Mica to 16th 0 79,000 79,000 0 (79,000) (100.00%) 291 Adams Sidewalk Infill 0 62,406 62,406 444,645 382,239 612.50% 293 2018 CSS Citywide Reflective Signal BP 0 23,250 23,250 99,000 75,750 325.81% 294 Citywide Reflective Signal Post Panels 0 5,200 5,200 47,775 42,575 818.75% 295 Garland Ave Extension 0 1,950,000 1,950,000 150,000 (1,800,000) (92.31%) 299 Argonne Rd Concrete Pvmt Indiana to Mont 0 48,000 48,000 32,000 (16,000) (33.33%) 300 Pines and Mission Intersection Improvement 0 72,000 72,000 516,000 444,000 616.67% 302 Ella Sidewalk - Broadway to Alki 0 30,979 30,979 371,760 340,781 1100.04% 301 Park and Mission Intersection Improvement 0 112,750 112,750 0 (112,750) (100.00%) 303 S. Conklin Sidewalk 0 16,000 16,000 124,125 108,125 675.78% 069 Park Rd Reconstruction #2 (Repay Grant Funds) 0 0 0 285,164 285,164 0.00% Contingency 1,000,000 0 1,000,000 1,000,000 0 0.00% Total expenditures 5,432,987 3,700,683 9,133,670 8,315,195 (818,475) (8.96%) Revenues over (under) expenditures 0 0 0 Beginning fund balance 67,041 67,041 67,041 Ending fund balance 67,041 67,041 67,041 Note: Work performed for pavement preservation projects out of the Street Capital Projects Fund is for items such as sidewalk upgrades that were bid with the pavement preservation work. 37 CITY OF SPOKANE VALLEY, WA 2020 Budget CAPITAL PROJECTS FUNDS - continued #309 - PARK CAPITAL PROJECTS FUND Revenues Grant Proceeds Transfers in - #001 Transfers in - #312 Total revenues 2019 As Adopted Amendment As Amended 572,308 1,320,000 14,788 2,132,152 521,000 296,450 2,704,460 1,841,000 311,238 2020 Budget 2,500 1,660,000 7,500 10/22/2019 Difference Between 2019 and 2020 $ I % (2,701,960) (181,000) (303,738) (99.91%) (9.83%) (97.59%) 1,907,096 2,949,602 4,856,698 1,670,000 (3,186,698) (65.61%) Expenditures 237 Appleway Trail (Sullivan to Corbin) 5,000 11,791 16,791 0 (16,791) (100.00%) 268 Appleway Trail (Evergreen to Sullivan) 72,500 2,293,021 2,365,521 5,000 (2,360,521) (99.79%) 280 Appleway Trail Amenities (Univ -Pines) 509,595 177,920 687,515 0 (687,515) (100.00%) 282 Browns Park volleyball courts 0 1,249 1,249 0 (1,249) (100.00%) 296 Browns Park improvements 1,160,000 0 1,160,000 5,000 (1,155,000) (99.57%) Swing sets 25,000 12,000 37,000 0 (37,000) (100.00%) Resurface Discovery Park 40,000 0 40,000 0 (40,000) (100.00%) CenterPlace west lawn improvements - Ph.2 0 500,000 500,000 1,500,000 1,000,000 200.00% CenterPlace roof 0 21,000 21,000 0 (21,000) (100.00%) Total expenditures 1,812,095 3,016,981 4,829,076 1,510,000 (3,319,076) (68.73%) Revenues over (under) expenditures Beginning fund balance Ending fund balance #310 - CIVIC FACILITIES CAPITAL PROJECTS FUND Revenues Investment Interest 95,001 39,294 134,295 27,622 39,294 160,000 66,916 66,916 226,916 9,000 0 9,000 17,000 8,000 88.89% Total revenues 9,000 0 9,000 17,000 8,000 88.89% Expenditures Transfers out - #312 0 18,452 18,452 0 (18,452) (100.00%) Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 0 18,452 18,452 0 (18,452) (100.00%) 9,000 857,737 866,737 (9,452) 17,000 857,737 848,285 848,285 865,285 Note: The fund balance in #310 includes $839, 285.10 paid by the Library District for 2.82 acres at the Balfour Park site. If the District does not succeed in getting a voted bond approved by October 2022 then the City may repurchase this land at the original sale price of $839,285.10. #311 - PAVEMENT PRESERVATION Revenues Transfers in - #001 972,300 0 972,300 982,023 9,723 1.00% Transfers in -#106 1,500,000 108,028 1,608,028 1,500,000 (108,028) (6.72%) Transfers in - #301 734,300 0 734,300 772,639 38,339 5.22% Transfers in - #302 734,300 0 734,300 772,638 38,338 5.22% Developer 0 1,140,000 1,140,000 0 (1,140,000) (100.00%) Grant Proceeds 1,820,000 1,049,227 2,869,227 10,588 (2,858,639) (99.63%) Total revenues Expenditures Pavement preservation Pre -project GeoTech 5,760,900 2,297,255 8,058,155 4,037,888 (4,020,267) (49.89%) 7,238,200 2,021,621 9,259,821 4,217,523 (5,042,298) 50,000 0 50,000 50,000 0 Total expenditures 7,288,200 2,021,621 Revenues over (under) expenditures (1,527,300) Beginning fund balance 4,637,315 Ending fund balance 3,110,015 38 9,309,821 (1,251,666) 4,637,315 4,267,523 (229,635) 3,385,649 3,385,649 3,156,014 (54.45%) 0.00% (5,042,298) (54.16%) CITY OF SPOKANE VALLEY, WA 2020 Budget CAPITAL PROJECTS FUNDS - continued #312 - CAPITAL RESERVE FUND Revenues Transfers in - #001 Transfers in - #310 Transfers in - #313 Investment Interest Total revenues 2019 As Adopted Amendment As Amended 2020 Budget 10/22/2019 Difference Between 2019 and 2020 O 7,109,300 7,109,300 0 (7,109,300) (100.00%) O 18,452 18,452 0 (18,452) (100.00%) O 88,590 88,590 0 (88,590) (100.00%) 50,000 0 50,000 100,000 50,000 100.00% 50,000 7,216,342 7,266,342 100,000 (7,166,342) (98.62%) Expenditures Transfersout-#101 907,544 0 907,544 1,364,706 457,162 50.37% Transfers out - #303 (Euclid Ave - Flora to Barker) 5,000 0 5,000 0 (5,000) (100.00%) Transfers out - #303 (8th & Carnahan Intersection) 45,000 (45,000) 0 0 0 0.00% Transfers out - #303 (Garland Ave Extension) 0 1,015,250 1,015,250 75,000 (940,250) (92.61%) Transfers out - #303 (Barker Road Corridor) 267,000 2,044,548 2,311,548 39,512 (2,272,036) (98.29%) Transfers out - #309 (Appleway Trail - Sullivan -Corbin) 5,000 (5,000) 0 0 0 0.00% Transfers out - #309 (Appleway Trail - Evergreen-Sulliva, 9,788 301,450 311,238 7,500 (303,738) (97.59%) Transfers out - #314 (Pines Rd Underpass) 0 0 0 64,192 64,192 0.00% Precinct property acquisition 0 226,700 226,700 0 (226,700) (100.00%) Park property acquisition 0 844,000 844,000 0 (844,000) (100.00%) Total expenditures 1,239,332 4,381,948 5,621,280 1,550,910 (4,070,370) (72.41%) Revenues over (under) expenditures (1,189,332) 1,645,062 (1,450,910) Beginning fund balance 8,974,920 8,974,920 10,619,982 Ending fund balance 7,785,588 10,619,982 9,169,072 #313 - CITY HALL CONSTRUCTION FUND Revenues Investment Interest 0 954 954 0 (954) (100.00%) Total revenues Expenditures Transfers out - #312 Total expenditures O 954 954 0 (954) (100.00%) O 88,590 88,590 0 (88,590) (100.00%) O 88,590 88,590 0 (88,590) (100.00%) Revenues over (under) expenditures 0 Beginning fund balance 87,636 Ending fund balance 87,636 (87,636) 87,636 0 0 0 0 #314 - RAILROAD GRADE SEPARATION PROJECTS FUND Revenues Grant Proceeds 3,750,000 (795,077) 2,954,923 12,808,751 9,853,828 333.47% Transfers in - #301 50,000 401,053 451,053 49,041 (402,012) (89.13%) Transfers in - #312 0 0 0 64,192 64,192 0.00% Total revenues 3,800,000 (394,024) 3,405,976 12,921,984 9,516,008 279.39% Expenditures 143 Barker BNSF Grade Separation 3,800,000 (394,024) 3,405,976 11,475,292 8,069,316 236.92% 223 Pines Rd Underpass 900,000 0 900,000 1,562,500 662,500 73.61% Total expenditures 4,700,000 (394,024) 4,305,976 13,037,792 8,731,816 202.78% Revenues over (under) expenditures Beginning fund balance Ending fund balance (900,000) 1,036,472 136,472 39 (900,000) (115,808) 1,036,472 136,472 136,472 20,664 CITY OF SPOKANE VALLEY, WA 2020 Budget ENTERPRISE FUNDS #402 - STORMWATER FUND RECURRING ACTIVITY Revenues Stormwater Management Fees Investment Interest 2019 As Adopted Amendment As Amended 2020 Budget 10/22/2019 Difference Between 2019 and 2020 1,890,000 0 1,890,000 1,900,000 10,000 0.53% 20,000 0 20,000 40,000 20,000 100.00% Total Recurring Revenues 1,910,000 0 1,910,000 1,940,000 30,000 1.57% Expenditures Wages / Benefits / Payroll Taxes 494,273 8,052 502,325 519,582 17,257 3.44% Supplies 10,700 0 10,700 14,750 4,050 37.85% Services & Charges 1,182,109 54,466 1,236,575 1,298,153 61,578 4.98% Intergovernmental Payments 37,500 0 37,500 37,500 0 0.00% Vehicle rentals - #501 12,750 0 12,750 14,000 1,250 9.80% Total Recurring Expenditures 1,737,332 62,518 1,799,850 1,883,985 84,135 4.67% Recurring Revenues Over (Under) Recurring Expenditures 172,668 (62,518) 110,150 56,015 NONRECURRING ACTIVITY Revenues Grant Proceeds 106,000 0 106,000 59,828 (46,172) (43.56%) Total Nonrecurring Revenues 106,000 0 106,000 59,828 (46,172) (43.56%) Expenditures Capital -various projects 450,000 0 450,000 500,000 50,000 11.11% Effectiveness study 10,000 0 10,000 0 (10,000) (100.00%) Watershed studies 100,000 0 100,000 80,000 (20,000) (20.00%) Stormwater Comprehensive Plan Update 0 0 0 100,000 100,000 0.00% Total Nonrecurring Expenditures 560,000 0 560,000 680,000 120,000 21.43% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures (454,000) 0 (454,000) (620,172) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (281,332) (62,518) (343,850) (564,157) Beginning working capital 2,216,210 2,216,210 1,872,360 Ending working capital 1,934,878 1,872,360 1,308,203 Stormwater Fund Summary Total revenues 2,016,000 0 2,016,000 1,999,828 Total expenditures 2,297,332 62,518 2,359,850 2,563,985 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (281,332) (62,518) (343,850) (564,157) Beginning unrestricted fund balance 2,216,210 2,216,210 1,872,360 Ending unrestricted fund balance 1,934, 878 1,872, 360 1,308,203 #403 - AQUIFER PROTECTION AREA Revenues Spokane County 460,000 0 460,000 460,000 0 0.00% Grant Proceeds 317,200 0 317,200 349,000 31,800 10.03% Investment Interest 10,000 0 10,000 20,000 10,000 100.00% Total revenues 787,200 0 787,200 829,000 41,800 5.31% Expenditures Capital - various projects 832,600 0 832,600 500,000 (332,600) (39.95%) Total expenditures 832,600 0 832,600 500,000 (332,600) (39.95%) Revenues over (under) expenditures (45,400) (45,400) 329,000 Beginning working capital 1,840,005 1,840,005 1,794,605 Ending working capital 1,794,605 1,794,605 2,123,605 40 CITY OF SPOKANE VALLEY, WA 2020 Budget INTERNAL SERVICE FUNDS #501 - ER&R FUND Revenues Vehicle rentals - #001 Vehicle rentals - #101 Vehicle rentals - #101 (plow replace.) Vehicle rentals - #402 Transfer in - #001 (CenterPlace kitchen reserve) Transfer in - #001 (Code Enforcement Vehicle) Investment Interest Total revenues 2019 As Adopted Amendment As Amended 2020 Budget 10/22/2019 Difference Between 2019 and 2020 30,000 0 30,000 28,000 (2,000) (6.67%) 21,250 0 21,250 14,500 (6,750) (31.76%) 77,929 0 77,929 48,500 (29,429) (37.76%) 12,750 0 12,750 14,000 1,250 9.80% 36,600 0 36,600 36,600 0 0.00% 0 0 0 30,000 30,000 0.00% 9,500 0 9,500 19,000 9,500 100.00% 188,029 0 188,029 190,600 2,571 1.37% Expenditures Small tools & minor equipment 20,000 0 20,000 20,000 0 0.00% Vehicle purchase 0 0 0 30,000 30,000 0.00% Snow plow purchase 0 0 0 235,000 235,000 0.00% Total expenditures 20,000 0 20,000 285,000 265,000 1325.00% Revenues over (under) expenditures 168,029 168,029 (94,400) Beginning working capital 1,290,971 1,290,971 1,459,000 Ending working capital 1,459,000 1,459,000 1,364,600 #502 - RISK MANAGEMENT FUND Revenues Transfers in - #001 390,000 0 390,000 410,000 20,000 5.13% Total revenues 390,000 0 390,000 410,000 20,000 5.13% Expenditures Auto & Property Insurance 390,000 0 390,000 410,000 20,000 5.13% Total expenditures 390,000 0 390,000 410,000 20,000 5.13% Revenues over (under) expenditures Beginning fund balance Ending fund balance TOTAL OF ALL FUNDS Total of Revenues for all Funds Total of Expenditures for all Funds 0 263,778 263,778 0 0 263,778 263,778 263,778 263,778 76,657,428 17,424,912 94,082,340 90,026,301 78,269,865 22,600,322 100,870,187 89,998,731 Total grant revenues (included in total revenues) 10,974,189 1,959,949 12,934,138 19,897, 385 Total Capital expenditures (included in total expenditures) 20,603,882 8,816,261 29,420,143 28,594,710 41 CITY OF SPOKANE VALLEY, WA 2020 Budget Revenues by Fund General Fund Property Tax Sales Tax Sales Tax - Public Safety Sales Tax - Criminal Justice Gambling and Leasehold Excise Tax Franchise Fees/Business Registration State Shared Revenues Service Revenues Fines and Forfeitures Recreation Program Fees Miscellaneous, Investment Int., Transfers Total General Fund 12,432,400 24,632,900 1,162,600 2,052,300 384,000 1,220,000 1,688,200 2,129,800 1,077,700 659,200 912,700 $ 48,351,800 Other Funds 101 Street Fund $ 5,160,906 103 Paths & Trails Fund 9,000 104 Hotel/Motel Tax Tourism Facilities Fund 444,000 105 Hotel/Motel Tax Fund 656,000 106 Solid Waste Fund 1,737,000 107 PEG Fund 79,000 122 Winter Weather Reserve Fund 5,400 204 LTGO Bond Debt Service Fund 1,021,700 301 REET 1 Capital Projects Fund 1,035,000 302 REET 2 Capital Projects Fund 1,035,000 303 Street Capital Projects Fund 8,315,195 309 Parks Capital Projects Fund 1,670,000 310 Civic Facilities Capital Projects Fund 17,000 311 Pavement Preservation Fund 4,037,888 312 Capital Reserve Fund 100,000 314 Railroad Grade Separation Projects Fund 12,921,984 402 Stormwater Management Fund 1,999,828 403 Aquifer Protection Area Fund 829,000 501 Equipment Rental & Replacement Fund 190,600 502 Risk Management Fund 410,000 Total Other Funds 41,674,501 Total All Funds $ 90,026,301 42 CITY OF SPOKANE VALLEY, WA 2020 General Fund Revenues $48,351,800 Recreation Program Fees 1% Fines & Forfeitures 2% Service Revenues 4% State Shared Revenues 4% Franchise Fees/Business Registrations 3% Miscellaneous 2% Property Tax 26% Gambling Taxi 1% Public Safety Sales Tax 2% Criminal Justice Sales Tax 4% Sales Tax 51% Other Special Revenue Funds 3% Street Fund 6% Debt Service Fund 1% CITY OF SPOKANE VALLEY, WA 2020 City Wide Revenues $ 90,026,301 Capital Projects Funds 32% Stormwater Management Fund 2% General Fund 54% 44 APA Fund Internal Service Funds 1% Property Tax Property Tax Property Tax - Delinquent Sales Taxes Sales Tax Sales Tax - Public Safety Sales Tax - Criminal Justice CITY OF SPOKANE VALLEY, WA 2020 Budget - General Fund Detail Revenues by Type 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Proposed Budget 11,250,832 11,433,071 11,511,773 12,054,400 12,432,400 163,275 179,986 197,138 0 0 11,414,107 11,613,057 11,708,911 12,054,400 12,432,400 19,887,049 910,798 1,642,805 22,440,652 21,089,134 983,025 1,765,040 22,642,855 1,074,037 1,906,001 23,837,199 25,622,893 22,917,000 1,081,900 1,944,000 24,632,900 1,162,600 2,052,300 25,942,900 27,847,800 Gambling and Leasehold Excise Tax Amusement Games 13,671 14,841 13,456 14,000 13,000 Card Games 288,199 279,611 284,720 280,000 285,000 Bingo & Raffles 839 1,060 1,278 1,000 1,000 Punch Boards & Pull Tabs 69,001 72,292 64,303 72,000 67,000 Leasehold Excise Tax 6,567 11,073 5,469 11,000 7,000 Leasehold Excise Tax (State) 3,513 9,175 11,140 9,000 11,000 381,790 388,052 380,366 387,000 384,000 Licenses & Permits General Business Licenses 111,906 124,006 117,917 124,000 120,000 Franchise Fees 1,145,319 1,152,203 1,092,287 1,100,000 1,100,000 1,257,225 1,276,209 1,210,204 1,224,000 1,220,000 State Shared Revenues City Assistance State Revenue 0 0 27,311 0 0 Streamline Mitigation of Sales Tax 559,044 550,976 333,140 204,500 0 Payment in Lieu of Taxes - DNR 0 7,738 0 4,000 4,000 CJ - High Crime 0 190,802 268,009 0 0 MVET Criminal Justice - Population 25,940 26,834 27,780 31,600 30,000 CJ Contracted Services 159,936 165,647 171,356 165,000 165,000 CJ Special Programs 94,462 98,475 100,300 104,400 108,300 Marijuana Enforcement 54,213 34,147 0 0 0 Marijuana Excise Tax Distribution 0 41,164 259,242 112,100 110,200 DUI - Cities 14,471 14,187 14,004 14,000 14,000 Liquor Board Excise Tax 442,294 458,560 487,739 492,400 531,000 Liquor Board Profits 804,057 794,980 786,251 781,800 725,700 2,154,417 2,383,510 2,475,132 1,909,800 1,688,200 Service Revenues Accessory Dwelling 0 588 420 200 300 Building & Planning Fees 134,686 175,123 77,010 138,800 186,200 Building Permits 1,534,333 1,327,855 1,414,420 1,000,000 1,130,000 Code Enforcement 2,185 8,198 15,050 5,000 7,000 Demolition Permits 3,232 4,143 4,074 3,800 4,000 Developer Contributions 23,587 0 0 0 0 Entertainment License 17,548 11,649 0 15,700 0 Grading Permits 6,271 11,610 22,619 5,600 9,000 Home Profession Fee 3,780 5,124 3,192 3,600 3,600 Mechanical Permits 102,639 129,766 146,519 99,000 110,000 Misc. Permits & Fees 3,925 5,967 18,492 5,600 6,000 Planning Fees 721,851 475,409 751,859 448,000 490,000 Plumbing Permits 77,523 62,542 79,097 57,600 62,000 Right of Way Permits 97,037 123,067 204,963 97,700 120,000 Street Vacation Permits 0 1,365 0 1,300 1,300 Temporary Use Permit Fees 471 471 157 400 400 2,729,068 45 2,342,877 2,737,872 1,882,300 2,129,800 Fines and Forfeitures Public Safety False Alarm Services Public Safety Grants Fines & Forfeits - Traffic Other Criminal- Non Traffic Fines CITY OF SPOKANE VALLEY, WA 2020 Budget - General Fund Detail Revenues by Type 2016 Actual 150,058 25,628 477,743 606,463 2017 Actual 5,534 0 421,240 464,056 2018 Actual 27,134 0 414,647 536,505 2019 Budget 151,000 50,000 414,800 462,700 2020 Proposed Budget 100,000 50,000 447,000 480,700 1,259,892 890,830 978,286 1,078,500 1,077,700 Recreation Program Charges Activity Fees (To use a recreational facility) 433,842 467,504 459,368 446,200 469,500 Program Fees (To participate in a program) 204,527 271,566 205,289 182,600 189,700 638,369 739,070 664,657 628,800 659,200 Miscellaneous AWC Health & Wellness 492 0 949 500 1,000 Copy Charges 262 595 766 500 0 Scholarship Donation 0 0 0 500 0 Insurance Recoveries 44,474 0 0 0 0 Interest on Gambling Tax 174 271 70 500 500 Investment Interest 136,811 309,826 690,528 300,000 700,000 Judgments and Settlements 25,000 44,489 0 0 0 Miscellaneous Revenue & Grant Proceeds 105,465 170,760 20,776 2,000 92,000 Police Precinct Maintenance 19,059 12,891 14,694 12,500 15,000 Police Precinct Rent 38,842 37,446 38,244 37,000 38,000 Sales Tax Interest 13,477 18,315 34,772 5,000 35,000 SCRAPS pass-through/nonrecurring 1,209 1,145 1,137 1,200 1,200 Reimbursement of chamber wall repairs 0 0 0 500,000 0 385,265 595,738 801,936 859,700 882,700 Transfers Transfers in - #101 (street admin) 39,700 39,700 39,700 0 0 Transfers in - #105 (h/m tax -CP advertising) 30,000 15,778 26,037 30,000 30,000 Transfers in - #106 (solid waste repayment) 40,425 40,425 40,425 40,422 0 Transfers in - #310 198,734 498,500 0 0 0 Transfers in - #402 (storm admin) 13,400 13,400 13,400 0 0 Transfers in - #501 0 77,000 0 0 0 322,259 684,803 119,562 70,422 30,000 Total General Fund Revenue 42,983,044 46 44,751,345 46,699,819 46,037,822 48,351,800 101 - Street Fund Utilities tax Motor Vehicle Fuel (Gas) Tax Multimodal Transportation Revenue Right -of -Way Maintenance Fee Investment Interest Other Miscellaneous Revenues & Grants Nonrecurring Transfer in - #122 Nonrecurring Transfer in - #312 CITY OF SPOKANE VALLEY, WA 2020 Budget - Other Funds Detail Revenues by Type 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Proposed Budget 2,069,309 1,982,391 1,854,641 1,600,000 1,521,000 2,005,909 2,032,175 2,063,390 2,030,900 2,046,700 95,509 98,994 133,525 132,200 131,500 56,035 136,112 94,571 70,000 70,000 5,886 7,842 17,504 6,000 17,000 71,679 135,826 97,958 10,000 10,000 0 0 0 120,000 0 0 0 0 907,544 1,364,706 4,304,327 4,393,340 4,261,589 4,876,644 5,160,906 103 - Paths & Trails Fund Motor Vehicle Fuel (Gas) Tax 8,460 8,571 8,703 8,800 8,600 Investment interest 170 370 390 400 400 8,630 8,941 9,093 9,200 9,000 104 - Hotel/Motel Tax - Tourism Facilities Fund Hotel/Motel Tax 387,333 400,509 415,295 390,000 420,000 Transfers in - #105 0 250,000 250,000 275,000 0 Investment interest 1,552 6,854 24,183 7,000 24,000 388,885 657,363 689,478 672,000 444,000 105 - Hotel/Motel Tax Fund Hotel/Motel Tax 596,373 615,981 646,975 600,000 650,000 Investment Interest 1,274 3,548 7,058 2,000 6,000 597,647 619,529 654,033 602,000 656,000 106 - Solid Waste Solid Waste Administrative fee 125,000 172,550 182,900 225,000 225,000 Solid Waste Road Wear fee 0 0 1,108,028 1,500,000 1,500,000 Grant Proceeds 17,677 59,389 0 0 0 Investment Interest 184 1,335 12,486 1,300 12,000 142,861 233,274 1,303,414 1,726,300 1,737,000 107 - PEG Fund Comcast PEG contribution 79,427 76,471 81,322 76,000 79,000 Investment Interest 784 1,676 971 0 0 80,211 78,147 82,293 76,000 79,000 121 - Service Level Stabilization Reserve Fund Investment Interest 21,636 16,575 0 0 0 21,636 16,575 0 0 0 122 - Winter Weather Reserve Fund FEMA Grant Proceeds 38,804 3,170 0 0 0 Investment Interest 1,961 3,712 5,354 5,000 5,400 Transfer in - #001 15,043 258,000 490,000 120,000 0 55,808 264,882 495,354 125,000 5,400 123 - Civic Facilities Replacement Fund Investement Interest 696 0 0 0 0 696 0 0 0 0 204 - Debt Service - LTGO 03 Fund Facilities District Revenue 380,300 379,750 414,050 432,150 459,500 Transfers in - #001 198,734 397,350 399,350 401,250 401,450 Transfers in - #301 83,400 79,426 82,000 82,475 80,375 Transfers in - #302 83,400 79,425 82,000 82,475 80,375 745,834 935,951 977,400 998,350 1,021,700 47 301 - REET 1 Capital Projects Fund REET 1 - lst Quarter Percent Investment Interest 302 - REET 2 Capital Projects Fund REET 2 - 2nd Quarter Percent Investment Interest 303 - Street Capital Projects Fund Grant Proceeds Developer Contributions Transfers in - #301 Transfers in - #302 Transfers in - #312 CITY OF SPOKANE VALLEY, WA 2020 Budget - Other Funds Detail Revenues by Type 2016 Actual 1,176,911 7,609 2017 Actual 2018 Actual 1,503,787 1,968,317 21,599 47,045 2019 Budget 2020 Proposed Budget 1,400,000 1,000,000 22,000 35,000 1,184,520 1,525,386 2,015,362 1,422,000 1,035,000 1,176,911 1,503,787 1,968,317 1,400,000 1,000,000 8,189 25,594 61,879 25,000 35,000 1,185,100 4,951,033 151,629 579,636 164,151 2,060,878 7,907,327 1,529,381 2,030,196 3,499,888 6,566,816 124,488 29,144 294,558 901,287 81,613 1,031,071 2,138,145 (547,287) 6,138,692 7,981,031 1,425,000 1,035,000 3,982,328 6,596,718 988,221 110,499 475,736 1,089,148 355,587 404,318 3,331,798 114,512 9,133,670 8,315,195 309 - Parks Capital Protects Fund Grant Proceeds 209,784 1,657,548 1,605,948 2,704,460 2,500 Investment Interest 723 215 183 0 0 Transfers in - #001 230,300 160,000 583,206 1,841,000 1,660,000 Transfers in - #103 9,300 0 50,000 0 0 Transfers in - #105 58,388 0 0 0 0 Transfers in - #312 37,132 277,437 289,661 311,238 7,500 310 - Civic Facilities Capital Protects Fund Investment Interest Transfers in - #001 Future C.H. bond pmt > $424.6k lease pmt Future C.H. o&m costs 545,627 2,095,200 2,528,998 4,856,698 1,670,000 5,145 9,029 14,049 9,000 17,000 0 0 67,600 0 0 0 0 276,600 0 0 0 0 349,345 9,029 14,049 9,000 17,000 311 - Pavement Preservation Fund Grants 1,654,698 89,209 1,422,404 2,869,227 10,588 Developer Contributions 0 0 0 1,140,000 0 Investment Interest 7,519 20,536 54,724 0 0 Transfers in - #001 943,800 953,200 962,700 972,300 982,023 Transfers in - #101 67,342 67,342 67,342 0 0 Transfers in - #106 0 0 1,000,000 1,608,028 1,500,000 Transfers in - #123 559,804 0 0 0 0 Transfers in - #301 365,286 660,479 685,329 734,300 772,639 Transfers in - #302 365,286 660,479 685,329 734,300 772,638 312 - Capital Reserve Fund Investment Interest Sale of Land Transfers in - #001 Transfers in - #310 Transfers in - #313 313 - City Hall Construction Fund Investment Interest 2016 LTGO Bond Issue Proceeds/Premium 3,963,735 2,451,245 4,877,828 8,058,155 4,037,888 16,028 52,170 126,565 50,000 100,000 O 0 405,056 0 0 1,828,723 3,003,929 3,795,429 7,109,300 0 O 0 0 18,452 0 O 0 0 88,590 0 1,844,751 3,056,099 4,327,050 7,266,342 100,000 26,536 18,894 1,416 954 0 7,946,088 0 0 0 0 7,972,624 18,894 1,416 954 0 48 CITY OF SPOKANE VALLEY, WA 2020 Budget - Other Funds Detail Revenues by Type 2016 Actual 314 - Railroad Grade Separation Projects Fund Grant Proceeds 0 Investment Interest 0 Transfers in - #001 3,893 Transfers in - #301 12,975 Transfers in - #312 0 2017 Actual 87,610 4,072 1,200,000 111,941 482,216 2018 Actual 571,136 16,591 0 (8,147) 0 2019 Budget 2,954,923 0 0 451,053 0 2020 Proposed Budget 12,808,751 0 0 49,041 64,192 16,868 1,885,839 579,580 3,405,976 12,921,984 402 - Stormwater Management Fund Stormwater Management Fee 1,898,210 1,895,033 1,920,509 1,890,000 1,900,000 Grant Proceeds - Nonrecurring 61,403 370,207 128,695 106,000 59,828 Investment Interest 7,690 20,564 40,465 20,000 40,000 1,967,303 2,285,804 2,089,669 2,016,000 1,999,828 403 - Aquifer Protection Area Fund Spokane County 388,590 452,110 462,980 460,000 460,000 Grant Proceeds 0 58,722 597,733 317,200 349,000 Investment Interest 2,590 10,238 28,620 10,000 20,000 391,180 521,070 1,089,333 787,200 829,000 501 - Equipment Rental & Replacement Fund Interfund Vehicle Lease 106,000 146,429 141,929 0 0 Vehicle rentals - #001 0 36,600 36,600 30,000 28,000 Vehicle rentals - #101 0 0 0 21,250 14,500 Vehicle rentals - #101 (plow replace.) 0 0 0 77,929 48,500 Vehicle rentals - #402 0 0 0 12,750 14,000 Transfers in - #001 (CenterPlace kitchen reserve) 0 0 0 36,600 36,600 Transfers in - #001 (Code Enforcement Vehicle) 0 0 0 0 30,000 Investment Interest 4,395 9,651 19,874 9,500 19,000 110,395 192,680 198,403 188,029 190,600 502 - Risk Management Fund Transfers in - #001 325,000 350,000 370,000 390,000 410,000 Investment Interest 423 1,107 2,135 0 0 325,423 351,107 372,135 390,000 410,000 Total of"Other Fund" Revenues 34,110,733 29,268,428 36,577,704 48,044,518 41,674,501 General Fund Revenues 42,983,044 44,751,345 46,699,819 46,037,822 48,351,800 Total Revenues 77,093,777 74,019,773 83,277,523 94,082,340 90,026,301 49 CITY OF SPOKANE VALLEY, WA 2020 Budget Expenditures by Fund and Department General Fund Council $ 622,187 City Manager 997,882 City Attorney 707,942 Public Safety 26,614,214 Operations & Administrative Deputy City Manager 277,187 Finance 1,478,523 Human Resources 313,316 City Hall Operations and Maintenance 296,270 Community & Public Works Engineering 1,971,731 Economic Development 1,119,829 Building and Planning 2,434,114 Parks & Recreation Administration 352,227 Maintenance 917,500 Recreation 325,921 Aquatics 501,853 Senior Center 43,447 CenterPlace 974,859 General Government 5,031,184 Total General Fund $ 44,980,186 Other Funds 101 Street Fund 105 Hotel/Motel Tax Fund 106 Solid Waste 107 PEG Fund 122 Winter Weather Reserve Fund 204 LTGO Bond Debt Service Fund 301 REET 1 Capital Projects Fund 302 REET 2 Capital Projects Fund 303 Street Capital Projects Fund 309 Parks Capital Projects Fund 311 Pavement Preservation 312 Capital Reserve Fund 314 Railroad Grade Separation Projects 402 Stormwater Management Fund 403 Aquifer Protection Area 501 Equipment Rental & Replacement (ER&R) 502 Risk Management Fund 5,160,906 825,000 1,737,000 85,000 500,000 1,021,700 1,991,203 1,257,331 8,315,195 1,510,000 4,267,523 1,550,910 13,037,792 2,563,985 500,000 285,000 410,000 Total Other Funds $ 45,018,545 Total All Funds $ 89,998,731 50 Community & Public Works 12% City Hall Operations 1% CITY OF SPOKANE VALLEY, WA 2020 General Fund Expenditures $44,980,186 Public Safety 59% 7 Operations & Administrative 5% Council & Executive 5% 51 General Government 11% Parks & Recreation 7% Tourism Promotion 1% Capital Projects Funds 35% CITY OF SPOKANE VALLEY, WA 2020 City Wide Expenditures $ 89,998,731 General Government 6% Risk Management 0% Debt Service Street Fund 6% Parks & Recreation 3% Community & Public Works 6% Council / Executive/ Ops & Admin 5% Public Safety 30% 1% Stormwater & APA Funds 3% Other Activities 3% 52 City Council City Manager City Attorney Public Safety Wages, Benefits & Payroll Taxes CITY OF SPOKANE VALLEY, WA 2020 Budget General Fund Expenditures by Department and Type Supplies Services & Charges Intergovernmental Interfund $ 290,187 $ 4,950 $ 327,050 $ 0 $ 920,892 4,300 72,690 0 616,403 4,414 87,125 0 13,266 30,500 602,515 25,967,933 Capital Expenditures 0 $ 0 0 0 Total 0 $ 622,187 0 997,882 0 707,942 0 26,614,214 Operations & Administrative Deputy City Manager 234,012 950 42,225 0 0 0 277,187 Finance 1,443,953 6,450 28,120 0 0 0 1,478,523 Human Resources 281,331 1,280 30,705 0 0 0 313,316 City Hall Operations and Maintenance 94,270 28,000 174,000 0 0 0 296,270 Community & Public Works Engineering 1,726,845 32,850 212,036 0 0 0 1,971,731 Economic Development 724,084 3,000 392,745 0 0 0 1,119,829 Building and Planning 2,044,559 60,700 328,855 0 0 0 2,434,114 Parks & Recreation Administration 283,127 5,000 64,100 0 0 0 352,227 Maintenance 0 3,500 914,000 0 0 0 917,500 Recreation 231,081 8,650 86,190 0 0 0 325,921 Aquatics 0 2,000 499,853 0 0 0 501,853 Senior Center 36,347 1,600 5,500 0 0 0 43,447 CenterPlace 538,083 85,537 351,239 0 0 0 974,859 General Government 0 99,000 802,100 362,511 3,520,073 247,500 5,031,184 Total $ 9,478,440 $ 382,681 $ 5,021,048 $ 26,330,444 $ 3,520,073 $ 247,500 $ 44,980,186 53 City Council Wages, Payroll Taxes & Benefits Supplies Services & Charges Total City Manager Wages, Payroll Taxes & Benefits Supplies Services & Charges Total City Attorney CITY OF SPOKANE VALLEY, WA 2020 Budget General Fund Department Changes from 2019 to 2020 2019 Amended Budget 270,873 4,950 346,638 622,461 2020 Budget 290,187 4,950 327,050 622,187 Difference Between 2019 and 2020 Increase (Decrease) 19,314 0 (19,588) 7.13% 0.00% (5.65%) (274) (0.04%) 887,537 920,892 33,355 3.76% 4,300 4,300 0 0.00% 72,690 72,690 0 0.00% 964,527 997,882 33,355 3.46% Wages, Payroll Taxes & Benefits 529,951 616,403 86,452 16.31% Supplies 2,351 4,414 2,063 87.75% Services & Charges 116,454 87,125 (29,329) (25.19%) Total 648,756 707,942 59,186 9.12% Public Safety Non -Departmental (Fines & Forfeits) 589,150 516,550 (72,600) (12.32%) Wages/Payroll Taxes/Benefits 12,184 13,266 1,082 8.88% Supplies 25,750 30,500 4,750 18.45% Other Services and Charges 748,266 587,515 (160,751) (21.48%) Intergovernmental Services 24,552,138 25,451,383 899,245 3.66% Total 25,927,488 26,599,214 671,726 2.59% Deputy City Manager Wages, Payroll Taxes & Benefits 224,619 234,012 9,393 4.18% Supplies 2,000 950 (1,050) (52.50%) Services & Charges 44,425 42,225 (2,200) (4.95%) Total 271,044 277,187 6,143 2.27% Finance/IT Wages, Payroll Taxes & Benefits 1,393,130 1,443,953 50,823 3.65% Supplies 6,450 6,450 0 0.00% Services & Charges 28,120 28,120 0 0.00% Total 1,427,700 1,478,523 50,823 3.56% Human Resources Wages, Payroll Taxes & Benefits 269,980 281,331 11,351 4.20% Supplies 1,630 1,280 (350) (21.47%) Services & Charges 34,233 30,705 (3,528) (10.31%) Total 305,843 313,316 7,473 2.44% City Hall Operations & Maintenance Wages, Payroll Taxes & Benefits 90,839 94,270 3,431 3.78% Supplies 30,500 28,000 (2,500) (8.20%) Services & Charges 170,555 174,000 3,445 2.02% Total 291,894 296,270 4,376 1.50% Community & Public Works - Engineering Wages, Payroll Taxes & Benefits 1,628,048 1,726,845 98,797 6.07% Supplies 27,100 32,850 5,750 21.22% Services & Charges 186,469 212,036 25,567 13.71% Total 1,841,617 1,971,731 130,114 7.07% Community & Public Works - Economic Dev Wages, Payroll Taxes & Benefits 670,942 Supplies 3,000 Services & Charges 356,795 Total 1,030,737 724,084 53,142 3,000 0 392,745 35,950 7.92% 0.00% 10.08% 1,119,829 89,092 54 8.64% (Continued to next page) CITY OF SPOKANE VALLEY, WA 2020 Budget General Fund Department Changes from 2019 to 2020 (Continued from previous page) 2019 Amended Budget Community & Public Works - Building & Planning Wages, Payroll Taxes & Benefits 1,926,519 Supplies 44,200 Services & Charges 285,755 Intergovernmental Services 25,000 Total 2020 Budget 2,044,559 47,000 328,855 0 Difference Between 2019 and 2020 Increase (Decrease) 118,040 2,800 43,100 (25,000) 6.13% 6.33% 15.08% (100.00%) 2,281,474 2,420,414 138,940 6.09% Parks & Rec- Admin Wages, Payroll Taxes & Benefits 271,865 283,127 11,262 4.14% Supplies 4,750 5,000 250 5.26% Services & Charges 63,505 64,100 595 0.94% Total 340,120 352,227 12,107 3.56% Parks & Rec- Maintenance Supplies 4,000 3,500 (500) (12.50%) Services & Charges 889,500 914,000 24,500 2.75% Total 893,500 917,500 24,000 2.69% Parks & Rec- Recreation Wages, Payroll Taxes & Benefits 161,863 231,081 69,218 42.76% Supplies 8,650 8,650 0 0.00% Services & Charges 84,305 86,190 1,885 2.24% Total 254,818 325,921 71,103 27.90% Parks & Rec- Aquatics Supplies 2,000 2,000 0 0.00% Services & Charges 489,153 499,853 10,700 2.19% Total 491,153 501,853 10,700 2.18% Parks & Rec- Senior Center Wages, Payroll Taxes & Benefits 96,407 36,347 (60,060) (62.30%) Supplies 1,600 1,600 0 0.00% Services & Charges 4,900 5,500 600 12.24% Total 102,907 43,447 (59,460) (57.78%) Parks & Rec- CenterPlace Wages, Payroll Taxes & Benefits 541,273 538,083 (3,190) (0.59%) Supplies 70,774 85,537 14,763 20.86% Services & Charges 344,285 341,739 (2,546) (0.74%) Total 956,332 965,359 9,027 0.94% General Government Supplies 86,350 99,000 Services & Charges 841,900 802,100 Intergovernmental Services 355,700 362,511 Capital outlays 65,000 57,500 Total 1,348,950 1,321,111 (27,839) (2.06%) Transfers out - #204 12,650 (39,800) 6,811 (7,500) 14.65% (4.73%) 1.91% (11.54%) Transfers out - #309 Transfers out - #311 Pavement Preservation 972,300 982,023 401,250 401,450 200 0.05% 160,000 160,000 0 0.00% Transfers out - #501 36,600 36,600 Transfers out - #502 390,000 410,000 Total recurring expenditures 41,961,471 43,221,986 55 9,723 0 20,000 1,260,515 1.00% 0.00% 5.13% 3.00% (Continued to next page) CITY OF SPOKANE VALLEY, WA 2020 Budget General Fund Department Changes from 2019 to 2020 (Continued from previous page) Summary by Category Wages, Payroll Taxes & Benefits Supplies Services & Charges Transfers out - #204 Transfers out - #309 Transfers out - #311 Transfers out - #501 Transfers out - #502 Non -Departmental (fines & forfeits) Intergovernmental Svc (public safety) Intergovernmental Svc Capital outlay 2019 Amended Budget 8,976,030 330,355 5,107,948 401,250 160,000 972,300 36,600 390,000 589,150 24,552,138 380,700 65,000 2020 Budget 9,478,440 368,981 4,996,548 401,450 160,000 982,023 36,600 410,000 516,550 25,451,383 362,511 57,500 Difference Between 2019 and 2020 Increase (Decrease) 502,410 38,626 (111,400) 200 0 9,723 0 20,000 (72,600) 899,245 (18,189) (7,500) 5.60% 11.69% (2.18%) 0.05% 0.00% 1.00% 0.00% 5.13% (12.32%) 3.66% (4.78%) (11.54%) 41,961,471 43,221,986 1,260,515 3.00% 56 Fund: 001 Dept: 011 General Fund Legislative Branch Spokane Valley 2020 Budget This department accounts for the cost of providing effective elected representation of the citizenry in the governing body. The Council makes policy decisions for the City and is accountable to Spokane Valley citizens by making decisions regarding how resources are allocated, the appropriate levels of service, and establishing goals and policies for the organization. Accomplishments for 2019 • Adopted a 2020 State Legislative Agenda. • Adopted the City's first Federal Legislative Agenda. • Worked with State and Federal Legislators and Lobbyists on behalf of City interests including lobbying trips to both Olympia and Washington D.C. • Updated the City's Park Master Plan. • Began the right-of-way acquisition process on the Barker/BNSF Grade Separation Project. • Worked Staff through a process that lead to the selection of a specific design alternative for the Pines Grade Separation Project. • Worked with Staff to continue discussions to address transportation concerns in the City's NE Industrial Area which is a prime are for business recruitment. These discussions lead to the decision to complete: - A portion of Barker Avenue stretching from Euclid Avenue to the southern limits of the future Barker Grade Separation Project at a total estimated cost of $2.6 million that includes $2.1 million of Capital Reserve Fund #312 money plus $550,000 from Spokane County to install sewer. - A new section of Garland Avenue stretching from Flora to Barker at a total estimated cost of $3.0 million that includes $1.5 million of Capital Reserve Fund #312 money plus $1.5 million from Centennial Properties. • Expanded Sullivan Park through the acquisition of a 13.84 acre parcel. • Awarded the bid to complete the Evergreen to Sullivan portion of the Appleway Trail. • Adopted a balanced 2020 Budget and for the eleventh consecutive year did so without taking the 1% increase in property taxes that is allowed by State Law. • Adopted a 2020 Budget with a General Fund recurring expenditure increase of just 3.00% that maintains historic levels of service in all programs except code compliance where we have bolstered the program with the addition of 1.50 FTEs and public safety where we are making a $100,000 investment in a crisis co -response team. Goals for 2020 1) Work with state and federal legislators towards advancing the concepts outlined in the Bridging the Valley study including obtaining financial assistance for the Pines, Sullivan and Park Grade Separation Projects. 2) Continue to pursue a plan to sustain the City's Pavement Preservation Program, to include sustained financing in Street Fund #101 and Pavement Preservation Fund #311. 3) Pursue state and federal financial assistance to address transportation concerns along the entire Barker Corridor. 4) Continue with, and expand where possible, economic development efforts including the retention and expansion of existing businesses and recruitment of new businesses. 5) Continue to foster relationships with federal, state, county and local legislators. 6) Pursue financing for Balfour Park and Appleway Trail amenities, and continue acquisition of park land 7) Pursue financing for connections between the Appleway Trail, Balfour Park, Dishman Hills and the Centennial Trail creating where possible, a continuous loop for citizens. 8) Maximize law enforcement contract staffing levels by enhancing recruiting efforts, minimizing out of service days, increasing retention, and taking steps to make the officer positions and the Spokane Valley Police Department increasingly appealing as a career path for those seeking to pursue a law enforcement career in Spokane Valley. 9) Pursue opportunities to increase community interactions, share information, and obtain feedback on current and future projects and priorities. 10) Prioritize involvement in public safety, in particular discussions regarding the jail and the criminal justice system, in order to maintain an understanding of options to keep our costs under control. (continued on next page) 57 Fund: 001 Dept: 011 General Fund Legislative Branch Spokane Valley 2020 Budget (continued from prior page) Personnel - FTE Equivalents Mayor Council Total FTEs Budget Summary 2016 Actual 1.0 6.0 7.0 2017 Actual 1.0 6.0 7.0 2018 Actual 1.0 6.0 7.0 2019 Budget 1.0 6.0 7.0 2020 Budget 1.0 6.0 7.0 Budget Detail Wages, Payroll Taxes & Benefits $ 204,931 $ 219,902 $ 198,884 $ 270,873 $ 290,187 Supplies 4,535 1,974 6,923 4,950 4,950 Services & Charges 166,826 186,243 197,306 346,638 327,050 Total Legislative Branch $ 376,292 $ 408,119 $ 403,113 $ 622,461 $ 622,187 58 Fund: 001 Dept: 013 General Fund Executive Branch Spokane Valley 2020 Budget 013 - City Manager Division This department is accountable to the City Council for the operational results of the organization, effective support of elected officials in achieving their goals, fulfillment of the statutory requirements of the City Manager, implementation of City Council policies, and provision of a communication linkage between citizens, the City Council, City departments, and other government agencies. Accomplishments for 2019 • Worked to support City Council's 2019 Goals as referenced in the Legislative Branch Budget. • Worked with all City departments to update the 2020 Business Plan that is a precursor to the development of the 2020 Budget which is accomplished by linking community priorities, financial projections and City Council goals. • Prepared a 2020 Budget with a recurring expenditure increase of just 3.00% that maintains historic levels of service in all programs except code compliance where we have bolstered the program with the addition of 1.50 FTEs and public safety where we are making a $100,000 investment in a crisis co -response team. • Worked with Council to prepared a 2020 State Legislative Agenda that was discussed by Council on three separate occasions. This was followed by a separate meeting with our 4th District Legislative Delegation where Councilmembers and Legislators discussed areas of common interest, including our legislative agenda. • Worked with Council and Staff to select a Federal Lobbyist and develop the City's first Federal Legislative Agenda. • Worked with State and Federal Legislators and Lobbyists on behalf of City interests including lobbying trips to both Olympia and Washington D.C. • Continued to work with state and federal legislators towards obtaining financial assistance for the Pines Grade Separation Project and received a Federal CRISI 2 grant in the amount of $1,246,000. • Worked with Council and Staff through a process that lead to the selection of a specific design alternative for the the Pines Grade Separation Project which will lead to the development of a contract with a design consultant to begin the final design. • Continued discussions focused on developing a sustainable plan to finance the City's Pavement Preservation Program including Street O&M Fund #101 and Pavement Preservation Fund #311. • Worked with Council and Staff to continue discussions to address transportation concerns in the City's NE Industrial Area which is a prime area for business recruitment. These discussions lead to the decision to complete: - A portion of Barker Avenue stretching from Euclid Avenue to the southern limits of the future Barker Grade Separation Project at a total estimated cost of $2.6 million that includes $2.1 million of Capital Reserve Fund #312 money plus $550,000 from Spokane County to install sewer. - A new section of Garland Avenue stretching from Flora to Barker at a total estimated cost of $3.0 million that includes $1.5 million of Capital Reserve Fund #312 money plus $1.5 million from Centennial Properties. Goals for 2020 • Focus staff efforts on the City's budget priorities that are composed of public safety, pavement preservation, transportation and infrastructure and economic development. • Work to support City Council's 2020 Goals as referenced under the Legislative Branch Budget. • Present Council with a balanced 2021 Budget that includes General Fund recurring revenues exceeding recurring expenditures and an ending fund balance that is at least 50% of recurring expenditures. • Work with Federal and State Legislators and Lobbyists on behalf of the interests of our City. • Prepare the 2021 Legislative Agenda for Council consideration. (continued on next page) 59 Fund: 001 Dept: 013 General Fund Executive Branch Spokane Valley 2020 Budget (continued from prior page) Personnel - FTE Equivalents City Manager City Clerk Deputy City Clerk Administrative Analyst Senior Administrative Analyst Administrative Assistant (CC) Executive Assistant (CM) Total FTEs Budget Summary 2016 Actual 1.0 1.0 1.0 0.0 0.0 1.0 1.0 5.0 2017 Actual 1.0 1.0 1.0 0.0 0.0 1.0 1.0 5.0 2018 Actual 1.0 1.0 1.0 1.0 1.0 1.0 1.0 7.0 2019 Budget 1.0 1.0 1.0 1.0 1.0 0.5 1.0 6.5 2020 Budget 1.0 1.0 1.0 1.0 1.0 0.5 1.0 6.5 Budget Detail Wages, Payroll Taxes & Benefits $ 785,184 $ 580,529 $ 783,650 $ 887,537 $ 920,892 Supplies 1,014 3,569 3,470 4,300 4,300 Services & Charges 30,803 26,059 48,380 72,690 72,690 Nonrecurring expenditures 242,561 0 7,341 0 0 Total City Manager Division $ 1,059,562 $ 610,157 $ 842,841 $ 964,527 $ 997,882 60 Fund: 001 Dept: 013 General Fund Executive Branch Spokane Valley 2020 Budget 015 - City Attorney Division Accomplishments for 2019 • Continuing to advise Community and Public Works regarding Painted Hills. • Provide training to Council, appointed officials, and staff on records, open meetings, and contracts. • Hired new half-time attorney for Code Enforcement; significant progress on case backlog and implementing chronic nuisance regulations. • Assisted with working on right-of-way acquisition for Barker/Trent Grade Separation project. • Assisted in acquiring an additional parcel of land behind the Police Precinct for future expansion when needed. • Assisted in finalizing agreement with Arts Council. • Assisted drafting City's first federal legislative agenda for adoption. • Assisted with and finalized the 2018 Salary Commission process and recommendation. • Assisted in preparation of code text amendment for marijuana transportation within the City. • Preparation and assistance in City's adoption of Northeast Industrial Area Planned Action Ordinance. • Provided research and advice on homelessness issues. • Assisted in code text amendment for street addressing standards. • Assisted Council and staff in developing neighborhood restoration program. • Assisted staff and Council on a proposed code text amendment for affordable housing in an R-3 zone in conjunction with a church or school use. • Work on resolving City Hall construction issues. • Assisted staff in preparation of an RFQ for the state lobbyist contract. • Work with staff and Council on a resolution pursuant to SHB 1406 to impose sales and use tax for affordable and supportive housing. Goals for 2020 • Have a fully -operational office that proactively assists in program development, advises all departments on legal issues in a timely manner and manages all potential and existing litigation. • Work with Community and Public Works and Finance in identifying and implementing economic development options. • Assist other departments in analyzing and mapping existing processes to determine compliance with laws and whether higher levels of customer service can be achieved. • Assist Council and staff in accomplishing items on the 2020 state Legislative Agenda. Personnel - FTE Equivalents City Attorney Deputy City Attorney Attomey Administrative Assistant - Legal Total FTEs Budget Summary 2016 Actual 1.0 1.0 0.0 1.0 3.0 2017 Actual 1.0 1.0 0.0 1.0 3.0 2018 Actual 1.0 1.0 0.5 1.0 3.5 2019 Budget 1.0 1.0 0.5 1.0 3.5 2020 Budget 1.0 1.0 1.0 1.0 4.0 Interns 2.0 2.0 2.0 2.0 2.0 Budget Detail Wages, Payroll Taxes & Benefits $ 407,008 $ 411,988 $ 472,873 $ 529,951 $ 616,403 Supplies 623 1,030 1,340 2,351 4,414 Services&Charges 80,362 66,130 49,896 116,454 87,125 Nonrecurring expenditures 0 0 5,919 0 0 Total City Attorney Division $ 487,993 $ 479,148 $ 530,028 $ 648,756 $ 707,942 61 Fund: 001 Dept: 016 General Fund Public Safety Spokane Valley 2020 Budget The Public Safety department budget provides funds for the protection of persons and property in the city. The City contracts with Spokane County for law enforcement, district court, prosecutor services, public defender services, probation services, jail and animal control services. See following page for detail information on each budgeted section. Recurring Expenditures: Judicial System - The Spokane County District Court is contracted to provide municipal court services. The contract provides for the services of judge and court commissioner with related support staff. Budgeted amount also includes jury management fees. Law Enforcement - The Spokane County Sheriffs Office is responsible for maintaining law and order and providing police services to the community under the direction of the Police Chief. The office provides for the preservation of life, protection of property, and reduction of crime. Jail System - Spokane County provides jail and probation services for persons sentenced by any City of Spokane Valley Municipal Court Judge for violating laws of the city or state. Animal Control - Spokane County will provide animal control services to include licensing, care and treatment of lost or stray animals, and response to potentially dangerous animal confrontations. Non -Departmental Fines and forfeitures to the State of Washington Grant expenditures $ 2,363,823 21,876,652 1,467,189 350,000 516,550 25,000 Total Recurring Expenditures 26,599,214 Nonrecurring Expenditures: Building repair and office furniture Total Recurring and Nonrecurring Expenditures 15,000 $ 26,614,214 62 Recurring: Judicial System: District Court Contract Public Defender Contract Prosecutor Contract Pretrial Services Contract City of Spokane Valley 2020 Budget 016 - Public Safety 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 658,049 $ 712,168 $ 921,216 $ 855,539 $ 950,000 703,665 697,986 789,656 816,167 805,941 535,121 464,250 450,454 463,968 487,882 120,722 107,807 116,847 120,352 120,000 Subtotal Judicial System 2,017,557 1,982,211 2,278,173 2,256,026 2,363,823 Law Enforcement System: Sheriff Contract 18,812,096 17,792,178 19,458,384 20,444,845 21,170,371 Emergency Management Contract 87,718 97,094 92,900 105,687 100,000 Wages, Payroll Taxes & Benefits 2,376 2,819 9,802 12,184 13,266 Operating Supplies 3,092 3,509 2,346 3,750 2,500 Clothing & Uniform 0 0 358 0 0 Repair & Maintenance. Supplies 994 1,202 2,730 2,000 3,000 Professional Services 0 0 3,373 0 3,500 Cell Phones 0 0 279 0 0 Postage 3,316 0 0 0 0 Electricity/Gas 16,976 18,283 16,505 20,000 18,000 Water 1,366 1,621 1,806 1,750 2,000 Sewer 2,307 2,102 1,348 2,200 2,300 Waste Disposal 3,400 3,442 585 3,600 0 Janitorial Services 0 0 32,325 0 0 LawEnf. Bldg Maintenance Contract 61,682 74,108 26,234 70,000 61,000 Taxes and Assessments 715 715 715 716 715 Miscellaneous Services/Contingency 132 0 0 650,000 500,000 False Alarm Charges & Fees 43,792 3,135 404 0 0 Bank Fees 8,789 2,333 0 0 0 Subtotal Law Enforcement System 19,048,751 18,002,541 19,650,094 21,316,732 21,876,652 Jail System: Jail Contract 1,437,784 1,331,721 1,610,938 1,395,580 1,467,189 Subtotal Jail System 1,437,784 1,331,721 1,610,938 1,395,580 1,467,189 Other: Fines & Forfeitures State Remittance 561,476 464,056 495,683 589,150 516,550 Animal Control Contract 291,209 293,425 299,139 350,000 350,000 Non -Capital Equipment for JAG Grant 0 0 0 20,000 25,000 Settle & Adjust (441,761) (1,087,807) 0 0 0 Office Furniture & Equipment 67,187 0 0 0 0 Subtotal Other 478,111 (330,326) 794,822 959,150 891,550 Subtotal Recurring 22,982,203 20,986,147 24,334,027 25,927,488 26,599,214 Nonrecurring: Building Repair and Maintenance 49,004 0 0 10,000 15,000 Building & Structures 6,343 0 0 0 0 Office Furniture & Equipment 0 0 0 40,000 0 Equipment Repair and Maintenance 1,586 0 0 0 0 LEC Labor Contract Settlement 0 323,445 0 0 0 Full Facility Generator 0 0 0 200,000 0 Capital outlay - CAD / RMS 177,126 131,018 22,372 0 0 Subtotal Nonrecurring 234,059 454,463 22,372 250,000 15,000 Total Public Safety $ 23,216,262 $ 21,440,610 $ 24,356,399 $ 26,177,488 $ 26,614,214 63 $25,000,000 - $20,000,000 - $15,000,000 - $10,000,000 - $5,000,000 - 6 - City of Spokane Valley 2020 Budgeted Contract Expenditures 61,000 1,467,189 350,000 District Court Public Defender Prosecutor Sheriff Contract Emergency Law Enf. Bldg Jail Contract Animal Control Management Maintenance Contract Contract Contract Contract Contract Contract 64 Fund: 001 Dept: 018 General Fund Operation & Administrative Services Spokane Valley 2020 Budget The Operations & Administrative Services Department is composed of three divisions, the Deputy City Manager Division, the Finance Division, and the Human Resources Division. 013 - Deputy City Manager Division The Deputy City Manager (DCM) supervises the Community and Public Works Department, assists the City Manager in organizing and directing the other operations of the City, and assumes the duties of City Manager in his/her absence. Accomplishments for 2018 • Supported the 2018 Goals of the Legislative and Executive Branch. • Worked with the City Manager and Staff to develop the 2019 Business Plan. • Continued to improve staff communication and efficiency as part of the 2017 reorganization. • Completed the recruitment processes for ongoing large industrial projects. • Completed the designs for the Barker Grade Separation Projects. Goals for 2019 • Support the 2019 Goals of the Legislative and Executive Branch. • Continue work on acquiring funds and completing design for the Pines Road Grade Separation Project. • Complete the implementation of the Pavement Management Program. • Implement marketing strategies to attract and retain businesses and increase tourism. Budget Summary Personnel - FTE Equivalents Deputy City Manager Senior Administrative Analyst Public Information Officer Administrative Analyst Office Assistant I Office Assistant 11 Total FTEs Intern 2016 Actual 1.0 1.0 1.0 1.0 1.0 1.0 6.0 2017 Actual 1.0 1.0 1.0 1.0 1.0 1.0 6.0 2018 Actual 2019 Budget 2020 Budget 1.0 1.0 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 0.0 0.0 1.0 0.0 0.0 3.0 1.0 1.0 1.0 1.0 0.0 0.0 0.0 Budget Detail Wages, Payroll Taxes & Benefits $ 518,914 $ 637,606 $ 354,918 $ 224,619 $ 234,012 Supplies 1,137 1,277 425 2,000 950 Services & Charges 89,147 52,555 83,335 44,425 42,225 Nonrecurring Software Purchase (Q -Alert) 0 0 13,195 0 0 Total Deputy City Manager Division $ 609,198 $ 691,438 $ 451,873 $ 271,044 $ 277,187 65 Fund: 001 Dept: 018 General Fund Operation & Administrative Services Spokane Valley 2020 Budget 014 - Finance Division The Finance Division provides financial management services for all City departments. Programs include accounting and financial reporting, payroll, accounts payable, purchasing, budgeting and financial planning, treasury, information technology and investments. The division is also responsible for generating and analyzing financial data related to the City's operations. The department prepares Finance Activity Reports for review by the City Manager and City Council as well as the Comprehensive Annual Financial Report (CAFR) that is subject to an annual audit by the Washington State Auditor's Office. Accomplishments for 2019 • Implemented audit recommendations. • Completed the 2018 CAFR by May 30, 2019, and received a "clean audit opinion". • Maintained consistent levels of service in payroll, accounts payable, budget development, periodic financial report preparation, and information technology services. • Continued with the ongoing process of refining the replacement program for IT resources. Goals for 2020 • Maintain a consistent level of service in payroll, accounts payable, budget development, periodic and annual financial report preparation and information technology services. • Work with Finance staff to cross -train position responsibilities and knowledge base where possible. The Finance department will implement further cross training procedures among department personnel to provide adequate coverage if or when unforeseeable circumstances arise. • Provide adequate training opportunities to allow staff members to remain current with changes in pronouncements by the Governmental Accounting Standards Board (GASB), changes in the Eden financial management system, and changes in the electronic technology that allows all City employees to be more efficient and effective. • Continue with the ongoing process of refining the replacement program for IT hardware resources including server hardware, network hardware, printers, and network -based appliances (firewalls, email backup, network switches, intrusion prevention hardware, etc.), desktop computers, and the phone system. This will continue to be the foundation for future budget developments and in large part dictate operational workload through the course of the next year. • Explore new software to replace GASB 34 reporter to improve the efficiency of preparing the financial report. Budget Summary Personnel - FTE Equivalents Finance Director Accounting Manager Accountant/Budget Analyst Accounting Technician IT Manager IT Specialist GIS/Database Administrator Help Desk Technician Total FTEs 2016 Actual 1.00 1.00 3.75 2.00 0.00 2.00 1.00 1.00 11.75 2017 Actual 1.00 1.00 3.75 2.00 0.00 3.00 1.00 0.00 11.75 2018 Actual 1.00 1.00 3.75 2.00 0.00 3.00 1.00 0.00 11.75 2019 Budget 1.00 1.00 3.75 2.00 0.00 3.00 1.00 0.00 11.75 2020 Budget 1.00 1.00 3.75 2.00 1.00 2.00 1.00 0.00 11.75 Budget Detail Wages, Payroll Taxes & Benefits $ 1,149,070 $ 1,209,761 $ 1,269,966 $ 1,393,130 $ 1,443,953 Supplies 5,147 3,507 3,350 6,450 6,450 Services&Charges 19,181 20,764 20,667 28,120 28,120 Total Finance Division $ 1,173,398 $ 1,234,032 $ 1,293,983 $ 1,427,700 $ 1,478,523 66 Fund: 001 Dept: 018 General Fund Operation & Administrative Services Spokane Valley 2020 Budget 016 - Human Resources Division Human Resources (HR) is administered through the City Manager. The HR operation provides services in compensation, benefits, training and organizational development, staffing, employee relations, and communications. The Human Resources Office also provides Risk Management services as well as Website and Mobile App design and maintenance Accomplishments for 2019 • Implemented changes to personnel systems in response to collective bargaining. • Reviewed employee policies for necessary changes. • Reviewed City risk management practices for possible improvements and/or savings. • Attained the AWC WeIlCity Award for 2019. • Provided City-wide training in First Aid Goals for 2020 • Implement the City's comprehensive employee emergency response plan. • Provide anti harassment training for all staff. • Continue to grow and develop the City's Wellness program and Achieve the 2020 WeIlCity Award. • Enhance the City's employee recruitment program to address challenges to fill vacancies. • Support efforts to enhance the security of City employees through Training and Automated Systems. Budget Summary Personnel - FTE Equivalents Human Resource Manager Human Resource Technician Total FTEs 2016 Actual 1.0 1.0 2.0 2017 Actual 1.0 1.0 2.0 2018 Actual 1.0 1.0 2.0 2019 Budget 1.0 1.0 2.0 2020 Budget 1.0 1.0 2.0 Budget Detail Wages, Payroll Taxes & Benefits $ 226,290 $ 235,127 $ 251,995 $ 269,980 $ 281,331 Supplies 234 1,469 1,227 1,630 1,280 Services & Charges 15,710 15,947 21,949 34,233 30,705 Total Human Resources Division $ 242,234 $ 252,543 $ 275,171 $ 305,843 $ 313,316 67 Fund: 001 Dept: 032 General Fund Public Works Spokane Valley 2020 Budget The Public Works Department was consolidated into the new Community and Public Works Department during the City's reorganization effective April 1, 2017. Historical information will be included here for comparison purposes until the prior years' activity drops off of the below Budget Summary. Budget Summary Personnel - FTE Equivalents Public Works Director Administrative Assistant Capital Improvements Program Manager Engineer Engineering Technician I Engineering Technician 11 Maint/Const Inspector Planning Grants Engineer Senior Engineer Senior Engineer - Proj Mgmt Total FTEs 2016 Actual 1.0 2.0 1.0 1.0 2.0 1.0 0.5 0.375 0.0 2.0 10.875 2017 Actual 1.0 2.0 1.0 1.0 2.0 1.0 0.5 0.375 0.0 2.0 10.875 2018 Actual 0 0 0 0 0 0 0 0 0 0 0 2019 Budget 0 0 0 0 0 0 0 0 0 0 0 2020 Budget 0 0 0 0 0 0 0 0 0 0 0 Budget Detail Wages, Payroll Taxes & Benefits $ 660,386 $ 658,439 $ 0 $ 0 $ 0 Supplies 9,209 12,469 0 0 0 Services & Charges 102,733 88,179 0 0 0 Total Public Works $ 772,328 $ 759,087 $ 0 $ 0 $ 0 68 Fund: 001 Dept: 033 General Fund City Hall Operations and Maintenance Spokane Valley 2020 Budget The Community and Public Works Division provides management and oversight of the City Hall Operations and Maintenance Department. This department is responsible for the overall operations and maintenance of the new City Hall facility, the construction of which broke ground in June of 2016 and was completed in the Fall of 2017. The building is located on a 3.38 acre site at the southeast corner of Sprague Avenue and Dartmouth Road. The City Hall Operations and Maintenance Department will be responsible for, among other things, the grounds maintenance, janitorial services, and maintenance of the HVAC and other building systems. This department will also be responsible for the operations and maintenance of other City facilities, such as the Valley Precinct and the Street Maintenance Shop, as time allows. Accomplishments for 2019 • Successfully filled maintenance staff position. • Coordinated emergency back-up generator installation w/Engineering. • Address condensate drainage (ice hazard) in vehicle cage. Goals for 2020 • Explore opportunities for cost savings related to contract services: landscape maintenance, etc. • Enhance newly -created maintenance request system to more easily prioritize requests. • Continue to coordinate maintenance activities with SVPD Precinct staff. • Continue to coordinate maintenance activities with Street Maintenance Shop staff. • Refine City Hall security system functions to reduce false alarms. • Create annual building systems maintenance schedule: elevator, alarm, suppression, etc. • Coordinate emergency preparedness drills with affected staff and coordinating agencies. • Complete City Hall facade improvements following maintenance/repair activities. Budget Summary Personnel - FTE Equivalents Maintenance Worker - Facilities Total FTEs 2016 Actual 0.0 0.0 2017 Actual 1.0 1.0 2018 Actual 1.0 1.0 2019 Budget 1.0 1.0 2020 Budget 1.0 1.0 Budget Detail Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 74,264 $ 90,839 $ 94,270 Supplies 0 3,289 27,757 30,500 28,000 Services & Charges 0 55,159 163,323 170,555 174,000 Nonrecurring expenditures 0 36,509 0 500,000 0 Total Administrative Division $ 0 $ 94,957 $ 265,344 $ 791,894 $ 296,270 69 Fund: 001 Dept: 040 General Fund Community & Public Works Spokane Valley 2020 Budget The Community and Public Works Department is a new department as a result of the City's reorganization effective April 1, 2017. This Department is a consolidation of the previous Public Works and Community and Economic Development Departments. It is comprised of three divisions: the Engineering Division, the Economic Development Division, and the Building and Planning Division. 041 -Engineering Division The Engineering Division combines Development Engineering from the previous Community & Economic Development Department with the engineering service provided by the previous Public Works Department. The Engineering Division includes the following functions: Capital Improvement Program (CIP) plans, designs, and constructs new facilities and maintains, preserves, and reconstructs existing facilities owned by the City of Spokane Valley. Development Engineering (DE) ensures that land actions and commercial building permits comply with the adopted codes for private infrastructure development through plan review and construction inspection. Traffic Management and Operations provides traffic engineering for safe and efficient multi -faceted transportation systems throughout the City (included in the Street Fund #101). Utilities oversees the City's surface and Stormwater Utility, manages the City's contracts for solid waste collection and disposal, and coordinates other utility issues on behalf of the City as assigned (included in the Stormwater Management Fund #402). Street Maintenance provides responsive maintenance and repairs for 461 center line miles of City streets. The City of Spokane Valley operates ten City -owned snow plows which are responsible for the clearing of the priority 1 and 2 roads along with selected hillsides (included in the Street Fund #101). Accomplishments for 2019 • Implemented approved capital projects. • Administered and managed state and federal funds received for capital projects. • Assisted with the preparation of grant applications for capital projects. • Finalized and selected the preferred alternative for the Pines Road Grade Separation Project. • Continued final design engineering and right-of-way acquisition for the Barker Road Grade Separation Project. • Continued work on permit process and customer service improvement. • Continued to coordinate regional transportation issues with Spokane Regional Transportation Council, adjoining municipalities, and the Washington State Department of Transportation. • Implemented enhanced workflow procedures for following state and federal funding guidelines. • Continued development of a comprehensive Pavement Preservation Program. Goals for 2020 • Implement approved capital projects. • Complete the design and right-of-way acquisition processes for the Barker Road Grade Separation Project. • Continue work on acquiring funds for completion of the Pines Road Grade Separation Project. • Administer and manage state and federal funds received for capital projects. • Assist in the preparation of grant applications for capital projects. • Continue to coordinate regional transportation issues with SRTC, WSDOT, and other agencies. • Maintain development engineering plan review times of less than two weeks. • Finalize a comprehensive Pavement Preservation Program, including funding source identification. • Begin the process of developing a city-wide, comprehensive Asset Management Program. (continued on next page) 70 Fund: 001 Dept: 040 General Fund Community & Public Works Spokane Valley 2020 Budget (continued from prior page) Personnel - FTE Equivalents Administrative Assistant Assistant Engineer City Engineer Engineer Engineering Manager Engineering Tech 1 Engineering Tech 11 Main/Construction Inspector Planning Grants Engineer Senior Dev Engineer Senior Engineer-Proj Mgmt. Water Resource Sr. Engineer Total FTEs Budget Summary 2016 Actual 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2017 Actual 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2018 Actual 2.0 0.0 1.0 1.0 1.0 1.0 0.5 2.0 0.0 1.0 1.5 1.0 12.0 2019 Budget 2.0 0.45 1.0 0.5 1.0 1.5 0.75 2.0 0.375 1.0 1.7 1.0 13.275 2020 Budget 2.0 0.20 1.0 1.0 1.0 1.5 0.75 2.0 0.375 1.0 1.7 1.0 13.525 Budget Detail Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 1,234,170 $ 1,628,048 $ 1,726,845 Supplies 0 0 22,772 27,100 32,850 Services & Charges 0 0 149,142 186,469 212,036 Total Engineering Division $ 0 $ 0 $ 1,406,084 $ 1,841,617 $ 1,971,731 * These positions are budgeted partially to the Engineering Division in the General Fund with the balance budgeted as a part of Capital Projects Funds, the Street Fund #101, and the Stormwater Fund #402. 71 Fund: 001 Dept: 040 General Fund Community & Public Works Spokane Valley 2020 Budget 042 - Economic Development Division The Economic Development Division oversees the Comprehensive Plan, the Six -Year Transportation Improvement Plan (TIP), Community Development Block Grants and Public Relations. The Division works to build relationships with businesses, the community, and economic development partners to pursue economic development strategies ensuring long-term fiscal strength of the City. Accomplishments for 2019 • Continued to work with Retail Strategies to implement the retail improvement strategy. • Updated implementation strategies in the Comprehensive Plan through the annual process. • Pursued infrastructure improvements in the Northeast Industrial Area to foster economic development. • Used targeted marketing campaigns to promote business growth, attraction, and retention. • Implemented marketing strategies to attract and retain businesses and increase tourism. • Collaborated with economic development partners and related service providers. • Identified and applied for a CERB grant to further our economic development initiatives. • Used CDBG funds to further complete the SRTS network in low and moderate income areas. • Continued to develop our social media presence to expand communications. • Attended Inland Northwest Partners quarterly meetings and SRTC planning committees. • Developed and coordinated the transportation improvement program. • Assisted in the evaluation of transportation and traffic impacts relating to development. • Evaluated capital projects to further implement the tourism strategy. • Purchased radio ads to promote Crave NW, Cycle Celebration, Valleyfest and Oktoberfest. • Continued to seek partnerships with schools and workforce development agencies. • Updated multimodal policies and maps in the Comprehensive Plan through the annual process. Goals for 2020 • Implement the retail recruitment strategy • Collaborate with the private sector to facilitate the successful development of Mirabeau Point. • Evaluate and develop criteria to assist in the evaluation of annexations. • Promote the completion of the Appleway Trail. • Research and identify target industries for recruitment, retention and expansion. • Collaborate with economic development partners and related service providers. • Identify infrastructure improvements needed to foster economic development. • Participate in regional economic, transportation and planning committees. • Use CDBG funds to support economic vitality in low and moderate income areas. • Seek grants to support economic development initiatives. • Seek opportunities to implement the tourism strategy. • Continue to implement new methods and technologies to expand communications and enhance public engagement. • Continue to implement marketing strategies to increase tourism. • Work with community partners to enhance existing events and bring new events to Spokane Valley venues. • Seek partnership opportunities with schools and workforce development agencies. • Improve and prioritize website content to better serve the needs of city residents. • Develop a branded series of print materials informing citizens of city services and how to access them. • Update the city's newsletter to produce fewer issues with more comprehensive customer -focused information. • Implement a city Instagram page and maintain it with timely and interesting photos. • Utilize new and existing social media platforms to increase citizen pride and the public's awareness of city services. • Continue to evaluate the city's website and investigate potential improvements. • Develop brand imagery into Constant Contact for emails and news release correspondence. • Coordinate with chamber to plan and execute a successful state of the city event. • Develop an introductory email message to new subscribers. • Form PIO group of local organizations to partner on sharing information and communication strategies. • Develop an citywide Communications Plan. • Increase media contacts and establish and retain media relationships for greater sharing of city services. (continued on next page) 72 Fund: 001 Dept: 040 General Fund Community & Public Works Spokane Valley 2020 Budget (continued from prior page) Personnel - FTE Equivalents Economic Development Manager Economic Development Specialist Planning Grants Engineer Public Information Officer Senior Transportation Planner Office Assistant I Total FTEs Interns Budget Summary 2016 Actual 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2017 Actual 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2018 Actual 2019 Budget 2020 Budget 1.0 1.0 1.0 2.0 2.0 2.0 0.375 0.0 0.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 6.375 6.000 6.000 0.0 0.0 1.0 1.0 1.0 Budget Detail Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 655,942 $ 670,942 $ 724,084 Supplies 0 0 3,008 3,000 3,000 Services & Charges 0 0 294,699 356,795 392,745 Nonrecurring - Retail Recruiter 0 0 23,000 25,000 0 Total Engineering Division $ 0 $ 0 $ 976,649 $ 1,055,737 $ 1,119,829 73 Fund: 001 Dept: 040 General Fund Community & Public Works Spokane Valley 2020 Budget 043 - Building and Planning Division The Building and Planning Division is responsible for implementing and enforcing the State Building Code as required by state law. The purpose of the International Codes, as adopted by the State of Washington and City of Spokane Valley, is to promote the health, safety, and welfare of the occupants or users of the building and structures and the general public by requiring minimum performance standard for structural strength, exit systems, stability sanitation, light, ventilation, energy conservation, and fire safety to ensure the City's comply with various codes. The Planning program's current primary responsibilities include processing revisions to the City's Municipal Code, reviewing land use applications to ensure compliance with adopted development regulations, with the State Environmental Policy Act (SEPA)(RCW 43.21C), and with the state subdivision law (RWC 58.17). Accomplishments for 2019 • Implemented electronic submittals and plan review. • Continued to expand online permitting. • Began Code Enforcement educational awareness program to inform the public. • Continued cross training of staff to facilitate coverage during times of lean staffing. • Maintained relationships with regional jurisdictions and outside review agencies. • Processed 2019 Comprehensive Plan amendments. • Successfully recruited and filled five vacant positions. Goals for 2020 • Enhance electronic plan submittal/review capabilities. • Continue to expand online permitting to include additional project types. • Begin process for scanning commercial address files. • Continue to develop educational opportunities for public awareness of Code Enforcement Program. • Seek additional opportunities to develop relationships with outside agencies. • Repair/enhance SMARTGov reporting accuracy. • Participate in SMARTGov system focus group with other jurisdictions. • Utilize Office of City Attorney staff expertise related to legal aspects of code enforcement to improve case close-out. • Work with Economic Development team to improve website content/function. • Install customer terminal in Permit Center for self-help services. • Implement 2018 building codes as per SBCC adoption; process CTA related to SVMC Title 24 accordingly. Budget Summary Personnel - FTE Equivalents Administrative Assistant Assistant Building Official Building Inspector II Building Official Code Enforcement Officer Development Service Coordinator Engineering Tech Office Assistant I Office Assistant II Permit Facilitator Permit Specialist/Facilitator Planner Plans Examiner Senior Planner Senior Plans Examiner Total FTEs 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget 0.0 0.0 1.0 1.0 1.0 0.0 0.0 1.0 1.0 1.0 0.0 0.0 3.0 3.0 3.0 0.0 0.0 1.0 1.0 1.0 0.0 0.0 1.0 1.0 2.0 0.0 0.0 1.0 1.0 1.0 0.0 0.0 1.0 1.0 1.0 0.0 0.0 2.0 3.0 3.0 0.0 0.0 0.0 1.0 1.0 0.0 0.0 2.0 1.0 0.0 0.0 0.0 0.0 1.0 2.0 0.0 0.0 3.0 3.0 3.0 0.0 0.0 1.0 1.0 1.0 0.0 0.0 1.0 1.0 1.0 0.0 0.0 1.0 0.0 0.0 0.0 0.0 19.0 20.0 21.0 Budget Detail Wages, Payroll Taxes & Benefits $ 0 $ 0 $ 1,614,227 $ 1,926,519 $ 2,044,559 Supplies 0 0 25,114 44,200 47,000 Services & Charges 0 0 228,090 285,755 328,855 Intergovernmental Payments 0 0 38,718 25,000 0 Nonrecurring expenditures 0 0 0 0 13,700 Total Building Division $ 0 $ 0 $ 1,906,149 $ 2,281,474 $ 2,434,114 74 Fund: 001 Dept: 058 General Fund Community & Economic Development Spokane Valley 2020 Budget The Community and Economic Development Department was consolidated into the new Community and Public Works Department during the City's reorganization effective April 1, 2017. Historical information will be included here for comparison purposes until the prior years' activity drops off of the below Budget Summary. 050 - Administration Division Budget Summary Personnel - FTE Equivalents Community Development Director Administrative Assistant Total FTEs 2016 Actual 1.0 1.0 2.0 2017 Actual 1.0 1.0 2.0 2018 Actual 0 0 0 2019 Budget 0 0 0 2020 Budget 0 0 0 Budget Detail Wages, Payroll Taxes & Benefits $ 247,129 $ 77,974 $ 0 $ 0 $ 0 Supplies 3,207 2,463 0 0 0 Services & Charges 11,381 9,484 0 0 0 Nonrecurring expenditures 335,204 0 0 0 0 Total Administrative Division $ 596,921 $ 89,921 $ 0 $ 0 $ 0 Personnel - FTE Equivalents Engineer Senior Planner - CD E.D. Project Specialist Total FTEs 051 - Economic Development Division Budget Summary 2016 Actual 0.65 1.0 1.0 2.65 2017 Actual 0.65 1.0 1.0 2.65 2018 Actual 0 0 0 0 2019 Budget 0 0 0 0 2020 Budget 0 0 0 0 Budget Detail Wages, Payroll Taxes & Benefits $ 291,881 $ 439,185 $ 0 $ 0 $ 0 Supplies 965 1,517 0 0 0 Services & Charges 191,615 231,253 0 0 0 Nonrecurring expenditures 0 144,200 0 0 0 Total Economic Development Division $ 484,461 $ 816,155 $ 0 $ 0 $ 0 75 Fund: 001 Dept: 058 General Fund Community & Economic Development Spokane Valley 2020 Budget Personnel - FTE Equivalents Development Services Manager Engineer Assistant Engineer Senior Planner Planner Maint/Construction Inspector Code Enforcement Officer ROW Inspector Office Assistant I Senior Engineer Engineering Technician Total FTEs Budget Detail Wages, Payroll Taxes & Benefits Supplies Services & Charges Intergovernmental Payments Total Development Services Division Personnel - FTE Equivalents Building Official Building Inspector II Planner Development Service Coordinator Engineering Tech Office Assistant I Permit Facilitator Plans Examiner Senior Plans Examiner Code Enforcement Officer Assistant Planner Total FTEs Budget Detail Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Building Division 055/056 - Development Services Division Budget Summary 2016 Actual 1.0 2.0 1.0 1.0 2.0 1.0 1.0 1.0 1.0 0.0 0.0 11.0 $ 1,158,836 10,657 251,364 21,662 $ 1,442,519 2017 Actual 1.0 2.0 1.0 1.0 2.0 1.0 0.0 1.0 1.0 0.0 0.0 10.0 2018 Actual 0 0 0 0 0 0 0 0 0 0 0 0 $ 843,860 $ 10,374 227,112 39,546 2019 Budget 0 0 0 0 0 0 0 0 0 0 0 0 0 $ 0 0 0 $ 1,120,892 $ 057 - Building Division Budget Summary 2016 Actual 1.0 3.0 2.0 1.0 1.0 2.0 2.0 1.0 1.0 0.0 0.0 14.0 $ 1,900,828 25,894 287,341 $ 2,214,063 2017 Actual 1.0 3.0 1.0 1.0 1.0 2.0 2.0 1.0 1.0 1.0 0.0 14.0 $ 1,096,598 10,413 75,917 $ 1,182,928 2020 Budget 0 0 0 0 0 0 0 0 0 0 0 0 0 $ 0 0 0 0 $ 2018 Actual 0 0 0 0 0 0 0 0 0 0 0 0 0 $ 2019 Budget 0 0 0 0 0 0 0 0 0 0 0 0 0 $ 0 0 0 $ 0 0 0 0 0 2020 Budget 0 0 0 0 0 0 0 0 0 0 0 0 0 $ 0 0 0 0 0 0 $ 0 76 Fund: 001 Dept: 076 General Fund Parks & Recreation Spokane Valley 2020 Budget The Parks and Recreation Department is composed of six divisions including Administration, Maintenance, Recreation, Aquatics, Senior Center, and CenterPlace. The overall goal of the department is to provide quality recreation programs and acquisition, renovation, development, operation and maintenance of parks and maintenance of parks and recreation facilities. 000 - Parks Administration Division The Administration Division provides direction and leadership for the Parks and Recreation Department in implementing the goals and objectives of the City Council and facilitates the general upkeep of parks and public areas of the City. Accomplishments for 2019 • Construct new restroom at Browns Park. • Complete the Appleway Trail University to Pines Amenities project. • Add a swingset to Edgecliff Park. • Repair/replace poured in place surfacing at Discovery Playground. • Completed one land acquisition. • Begin the design of the Evergreen to Sullivan section of the Appleway Trail. • Completed the update to the Parks and Recreation Master Plan. • Continue to implement the Browns Park Master Plan. Goals for 2020 • Complete Phase 2 of CenterPlace West Lawn Master Plan. • Complete construction of play equipment, restroom and shelter at Browns Park. • Complete construction of the Evergreen to Sullivan section of the Appleway Trail. • Work with DNR on the partnership for the 100 acre natural area adjacent to Mirabeau Park. • Complete one land acquisition. Personnel - FTE Equivalents Parks & Recreation Director Administrative Assistant Total FTEs Budget Detail Wages, Payroll Taxes & Benefits Supplies Services & Charges Nonrecurring expenditures Total Parks Administration Division Budget Summary 2016 Actual 1.0 1.0 2.0 $ 232,889 3,258 22,803 83,951 $ 342,901 2017 Actual 1.0 1.0 2.0 2018 Actual 1.0 1.0 2.0 2019 Budget 1.0 1.0 2.0 2020 Budget 1.0 1.0 2.0 $ 242,763 $ 249,140 $ 271,865 $ 283,127 2,468 2,626 4,750 5,000 42,953 36,520 63,505 64,100 364,346 0 0 0 $ 652,530 $ 288,286 $ 340,120 $ 352,227 77 Fund: 001 Dept: 076 General Fund Parks & Recreation Spokane Valley 2020 Budget 300 - Maintenance Division The Parks Maintenance Division is responsible for the contracted maintenance and upkeep of our parks and public areas including the Centennial Trail. Budget Detail Supplies Services & Charges Total Maintenance Division Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 13,809 $ 1,625 $ 414 $ 4,000 $ 3,500 876,115 845,108 886,122 889,500 914,000 $ 889,924 $ 846,733 $ 886,536 $ 893,500 $ 917,500 301 - Recreation Division The Recreation Division coordinates and facilitates the delivery of recreation programs and service throughout the City and the City's Park system. Accomplishments for 2019 • Provided a new summer camp for teens entering 6th -9th grades. • Created new community event - Game On at Terrace View Park for parks and recreation month. • Continue to provide quality recreation programs for the Spokane Valley Community. • Created position description for Recreation Specialist position. • Offer affordable community events for families, teens, and the Community. Goals for 2020 • Expand and continue the summer camp for teens. • Continue National Parks and Recreation community celebration at Terrace View Park. • Provide walking program for community members. • Continue to provide quality Recreation programs for Spokane Valley Community. • Enhance Summer Parks Programs Kick -Off events. • Foster relationships with Community partners. Budget Summary 2016 Actual Personnel - FTE Equivalents Recreation Coordinator 1.0 Budget Detail Wages, Payroll Taxes & Benefits Supplies Services & Charges Total Recreation Division 2017 Actual 1.0 2018 Actual 1.0 2019 Budget 1.0 2020 Budget 1.6 $ 157,707 $ 95,062 $ 128,784 $ 161,863 $ 231,081 5,773 3,976 3,968 8,650 8,650 72,052 54,312 65,745 84,305 86,190 $ 235,532 $ 153,350 $ 198,497 $ 254,818 $ 325,921 78 Fund: 001 Dept: 076 General Fund Parks & Recreation Spokane Valley 2020 Budget 302 -Aquatics Division The City of Spokane Valley owns three pools: Park Road Pool, Terrace View Pool, and Valley Mission Pool. Services include open swim, swim lessons, swim team and facility rentals. In addition, the City leases a portion of Valley Mission Park to Splashdown Inc. for a water park. The City currently is contracting with the YMCA for all aquatic activities within the City. The YMCA provides the lifeguards and maintains the pools during the season. Accomplishments for 2019 • Maintained full summer swimming program. • Maintained Paws in the Pool Program. • Continued to partner with Make A Splash to offer free swim sessions and water safety clinics at all pools. Goals for 2020 • Maintain full summer swimming program. • Maintain Paws in the Pool Program. • Continue to partner with Make A Splash to offer free swim sessions at all pools. • Continue to partner with Make A Splash to offer free water safety clinics at all pools. Budget Summary Budget Detail Supplies Services & Charges Total Aquatics Division 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 1,517 $ 42 $ 240 $ 2,000 $ 2,000 460,474 474,626 471,427 489,153 499,853 $ 461,991 $ 474,668 $ 471,667 $ 491,153 $ 501,853 79 Fund: 001 Dept: 076 General Fund Parks & Recreation Spokane Valley 2020 Budget 304 - Senior Center Division The City of Spokane Valley Parks and Recreation Department assumed operational control of the Valley Senior Center in 2003. Accomplishments for 2019 • Continued to enhance the resource and referral information at the reception desk to be better equipped to handle calls. • Continued to work with the Board on providing board training classes. • Worked closely with the Parks & Recreation Director on programs being offered to seniors. • Developed transition plan for retiring Senior Center Specialist. Goals for 2020 • Continue to enhance the resource and referral information at the reception desk to be better equipped to handle calls. • Continue to work with the Board on providing board training classes. • Work closely with the Parks & Recreation Director on programs being offered to seniors. • Develop transition plan for new Senior Center staff. Budget Summary Personnel - FTE Equivalents Senior Center Specialist Total FTEs 2016 Actual 1.0 1.0 2017 Actual 1.0 1.0 2018 Actual 1.0 1.0 2019 Budget 1.0 1.0 2020 Budget 0.4 0.4 Budget Detail Wages, Payroll Taxes & Benefits $ 85,521 $ 88,210 $ 90,998 $ 96,407 $ 36,347 Supplies 1,170 592 212 1,600 1,600 Services & Charges 1,645 1,473 870 4,900 5,500 Total Senior Center Division $ 88,336 $ 90,275 $ 92,080 $ 102,907 $ 43,447 80 Fund: 001 Dept: 076 General Fund Parks & Recreation Spokane Valley 2020 Budget 305 - CenterPlace Division Construction of Mirabeau Point CenterPlace began in late 2003 and was completed mid -year 2005. The project represented the culmination of eight years of planning and fundraising by Mirabeau Point Inc. and the joint involvement of the City and Spokane County. The approximately 54,000 square foot facility houses the City of Spokane Valley Senior Center, a great room/banquet facility, numerous meeting rooms, multi-purpose rooms and a high tech lecture hall. The facility combines with Mirabeau Meadows Parks and Mirabeau Springs to form a regional focal point for Northeastern Washington and Northern Idaho. Accomplishments for 2019 • Added a Farmer's Market event to CenterPlace. • Seek funding opportunities to finish construction of the CenterPlace West Lawn Master Plan. • Updated Business and Marketing plan for CenterPlace. • Developed a checklist of permits required for community events held on outdoor space to assist groups. • Developed plan to attract more community events to outdoor venue space. Goals for 2020 • Continue to improve Farmer's Market event at CenterPlace. • Update/create a marketing plan to include new West Lawn venue improvements. • Replace carpet in Park Admin offices and Rooms 108 and 111. • Create marketing materials for West Lawn venue. • Complete Phase 2 of the West Lawn Master Plan. Budget Summary Personnel - FTE Equivalents Customer Relations/Facilities Coordinator Administrative Assistant Office Assistant I Maintenance Worker Total FTEs 2016 Actual 1.0 1.0 1.0 2.0 5.0 2017 Actual 1.0 1.0 1.0 2.0 5.0 2018 Actual 1.0 1.0 1.0 2.0 5.0 2019 Budget 1.0 1.0 1.0 2.0 5.0 2020 Budget 1.0 1.0 1.0 2.0 5.0 Budget Detail Wages, Payroll Taxes & Benefits $ 467,950 $ 491,576 $ 440,345 $ 541,273 $ 538,083 Supplies 59,418 81,169 74,498 70,774 85,537 Services & Charges 309,359 297,318 303,321 344,285 341,739 Nonrecurring Expenditures 21,420 1,000 8,255 0 9,500 Total CenterPlace Division $ 858,147 $ 871,063 $ 826,419 $ 956,332 $ 974,859 81 Fund: 001 Dept: 090 General Fund General Government Spokane Valley 2020 Budget The General Government Department accounts for those activities that are not specific to the functions of any particular General Fund Department or operation. Expenditures recorded here are composed of City Hall rent/bond payments; information technology equipment and services; capital costs that benefit more than one department; support of agencies external to the City that provide social service programs and economic development services; and transfers to other City funds for property/casualty insurance premiums (Fund #502), park capital projects (Fund #309) and the pavement preservation program (Fund #311). Budget Summary Supplies Employee Recognition -Operating Supplies Office & Operating Supplies Small Tools & Minor Equipment Computer Hardware - Non Capital Computer Software - Non Capital Office & Operating Supplies 2016 Actual $ 599 41 5,825 54,773 20,859 9,196 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 1,674 $ 2,975 S 1,700 $ 1,700 552 432 0 0 3,030 2,907 6,900 5,600 46,050 24,674 42,250 46,700 11,249 8,417 25,800 35,300 8,876 4,242 9,700 9,700 91,293 71,431 43,646 86,350 99,000 Other Services & Charges Professional Services - Misc Studies 99,509 81,667 173,310 245,000 218,000 Accounting & Auditing 82,775 83,684 86,302 95,000 95,000 Employee Recognition & Safety Program 917 0 0 1,000 1,000 Postage 82 0 215 2,500 2,500 Telephone Service 7,077 11,205 12,319 12,300 12,500 Cell Phones 1,680 1,649 2,297 5,700 3,000 Internet Service 8,114 7,696 8,639 9,000 9,000 Taxes and Assessments 0 912 781 1,000 1,000 Electricity 0 0 1,462 0 0 City Wide Records Management 0 0 0 10,000 10,000 Sewer 0 523 949 500 0 City Hall Rent 437,864 0 0 0 0 Facility Repairs & Maintenance 1,595 4,003 8,508 0 5,000 Professional Services 0 0 1,400 0 0 Equip Repair & Maint-Hardware Support 34,611 35,959 26,572 36,800 32,200 IT Support 12,659 18,716 30,312 29,200 27,500 Software Licenses & Maintenance 82,967 88,525 86,169 91,900 91,200 Merchant Charges (Bankcard Fees) 287 186 226 500 500 Network Infrastructure Access 17,662 4,732 4,714 6,000 5,000 Equipment Rental 4,261 4,264 4,264 4,300 4,300 Interfund Vehicle Lease 500 1,000 500 500 500 Printing & Binding 589 0 646 600 600 Miscellaneous Services 5,378 4,919 6,992 5,400 7,000 General Operating Leases: Computer 46,480 57,556 53,894 65,000 55,000 Economic Development -Site Selector 9,041 9,373 10,897 10,000 11,000 Outside Agencies- Social Svc & Econ. Dev. 0 91,924 82,381 182,000 182,000 Professional Services - Economic Dev. 60,216 0 0 0 0 Contracted economic dev. 43,000 0 0 0 0 Professional Services - Social Services 43,496 55,911 66,251 0 0 Alcohol Treatment: Liquor Excise Tax 8,710 9,077 9,594 9,000 9,600 Alcohol Treatment: Liquor Profits 16,081 15,900 15,725 16,000 16,000 $ 1,025,551 $ 589,383 $ 695,319 $ 839,200 $ 799,400 (continued to next page) 82 Fund: 001 Dept: 090 General Fund General Government Spokane Valley 2020 Budget (continued from previous page) Intergovernmental Services Election Costs Voter Registration Taxes and assessments Spokane County Air Pollution Authority Capital Outlays Computer Hardware - Capital Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 0 $ 69,973 $ 91,980 $ 106,300 $ 110,000 85,893 86,932 20 100,000 100,000 892 0 0 12,100 12,100 116,432 130,928 134,493 137,300 140,411 203,217 287,834 226,493 355,700 362,511 23,802 23,802 7,387 125,799 7,387 125,799 65,000 57,500 65,000 57,500 Debt Service: Principal Interest and Other Debt Service Costs 624 600 600 600 600 Interfund Payments for Service Transfer out - #204 (City Hall bond payment) 198,734 397,350 399,350 401,250 401,450 Transfer out - #309 (park capital prof) 260,122 160,000 160,000 160,000 160,000 Transfer out - #310 (bond pmt > $434.6 lease) 72,500 0 0 0 0 Transfer out - #310 (city hall o&m costs) 271,700 0 0 0 0 Transfer out - #311 (pvmnt preservation) 943,800 953,200 962,700 972,300 982,023 Transfer out - #501 (CenterPlace kitchen reserve) 0 36,600 36,600 36,600 36,600 Transfer out - #502 (risk management) 325,000 350,000 370,000 390,000 410,000 2,071,856 1,897,150 1,928,650 1,960,150 1,990,073 Miscellaneous SCRAPS pass through 1,209 1,145 1,137 1,300 1,300 Leasehold Excise Tax Pass -Through 628 778 544 800 800 1,837 1,923 1,681 2,100 2,100 Subtotal Recurring Expenditures $ 3,418,180 $ 2,855,707 $ 3,022,188 $ 3,309,100 $ 3,311,184 Nonrecurring/Nonrecurring Capital City Hall lease payment (2017 final year) 0 438,565 0 0 0 IT capital replacement 0 26,386 0 0 0 Computer Hardware - Capital 76,119 111,451 23,877 102,000 190,000 Computer Software - Capital 10,870 0 0 5,000 0 City Hall Generator 0 0 0 203,000 0 Transfer out - #122 (Replenish Winter Weather Resen 15,043 258,000 490,000 120,000 0 Transfer out - #309 (Park Capital) 0 0 423,206 1,681,000 1,500,000 Transfer out - #312 (capital reserve fund) 1,828,723 3,003,929 3,795,429 7,109,300 0 Transfer out - #314 (RR Grade Separation) 0 1,200,000 0 0 0 Transfer out - #501 (new code enf. vehicle) 0 0 0 0 30,000 1,930,755 5,038,331 4,732,512 9,220,300 1,720,000 Total Govemmental Division $ 5,348,935 $ 7,894,039 $ 7,754,700 $ 12,529,400 $ 5,031,184 83 Fund: 101 Street Fund Spokane Valley 2020 Budget The Street Fund was established to account for the activities associated with the provision of efficient and safe movement of both motorized and non -motorized vehicles, as well as pedestrians within the limits of the City, and coordinate convenient interconnect to the regional transportation system. Maintenance work includes snow and ice control, street pavement repairs, traffic signals and signs, landscaping and vegetation control, and many other street maintenance and repair activities. Accomplishments for 2019 • Continued development of a comprehensive Pavement Preservation Program. • Renewed contracts with private contractors for street maintenance services. • Continued the evaluation of the traffic management system to keep in-house or integrate into SRTMC. • Developed a preliminary maintenance program for traffic signal components to address aging infrastructure. • Continued evaluations of traffic signal timings for improved traffic through the Argonne, Pines, and Sullivan Corridors. • Continued on-going roadway maintenance and repairs utilizing in-house and contracted services. Goals for 2020 • Implement new contracts with private contractors for street maintenance services. • Continue on-going roadway and bridge maintenance and repairs. • Finalize the 6 -year Bridge Maintenance Program and begin its implementation. • Implement identified signal timing plans for the Argonne, Pines, and Sullivan Corridors. • Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will include transportation operations facilities. • Finalize a comprehensive Pavement Preservation Program, including funding source identification. Budget Summary Personnel - FTE Equivalents Assistant Engineer Construction Inspector Engineering Tech II Maintenance/Construction Inspector Planning Grants Engineer Public Works Superintendent Senior Engineer - Traffic Traffic Engineer Total FTEs 2016 Actual 1.0 0.0 0.0 2.35 0.375 1.0 1.0 0.0 5.725 2017 Actual 1.0 0.0 0.0 2.35 0.375 1.0 1.0 0.0 5.725 2018 Budget 1.0 0.0 0.0 2.35 0.375 1.0 1.0 0.0 5.725 2019 Budget 0.25 1.50 0.25 2.35 0.375 1.0 1.0 1.0 7.725 2020 Budget 0.0 1.50 * 0.25 * 2.35 * 0.375 * 1.0 1.0 1.0 7.475 (continued to next page) • These positions are budgeted partially to the Street Fund with the balance budgeted as a part of the General Fund, Capital Projects Funds, and the Stormwater Fund #402. 84 Fund: 101 Street Fund Spokane Valley 2020 Budget (continued from previous page) Revenues Utility Tax Motor Vehicle Fuel Tax Multimodal Transportation Revenue Right -of -Way Maintenance Fee Investment Interest Miscellaneous Insurance proceeds Budget Summary 2016 Actual $ 2,069,309 2,005,870 95,509 56,035 5,886 226 59,426 2017 Actual $ 1,892,906 2,032,175 98,994 136,112 7,844 0 85,074 2018 Actual $ 1,758,370 2,063,390 133,525 94,571 17,503 22,265 11,711 Total revenues 4,292,261 4,253,105 4,101,335 Nonrecurring Revenues Grant Proceeds 12,066 1,340 0 0 0 Utility Tax Recovery 0 138,896 160,254 0 0 Transfers in - #122 0 0 0 120,000 0 Transfersin-#312 0 0 0 907,544 1,364,706 Total Nonrecurring Revenues 12,066 140,236 160,254 1,027,544 1,364,706 2019 Budget $ 1,600,000 2,030,900 132,200 70,000 6,000 10,000 0 3,849,100 2020 Budget $ 1,521,000 2,046,700 131,500 70,000 17,000 10,000 0 3,796,200 Expenditures Wages, Payroll Taxes & Benefits 728,627 811,264 774,688 1,057,744 1,059,613 Supplies 87,533 98,747 94,918 113,300 146,050 Services&Charges 2,122,931 2,125,091 2,014,797 2,326,974 2,426,467 Snow Operation 409,635 637,358 580,166 497,200 543,776 Intergovernmental Payments 836,101 748,291 824,175 855,000 922,000 Transfers out - #001 39,700 39,700 39,700 0 0 Transfers out - #311 (pvmnt pres) 67,342 67,342 67,342 0 0 Interfund Vehicle Lease -#501 (non -plow) 31,000 23,250 21,250 21,250 14,500 Interfund Vehicle Lease -#501 (plow replace) 40,000 77,929 77,929 77,929 48,500 Nonrecurring Expenditures Storage Unit at the Maintenance Facility 4,871 0 0 0 0 Construction 0 0 21,216 0 0 Traffic control improvements 59,695 0 17,252 68,000 0 Transportation Mgmt Center 1,465 0 0 0 0 Traffic Control Devices- Repair & Maint 0 0 10,478 0 0 Battery Backups for Intersections 0 15,579 0 0 0 Total Nonrecurring expenditures 4,428,900 4,644,551 4,543,911 5,017,397 5,160,906 Revenues over (under) expenditures (124,573) (251,210) (282,322) (140,753) 0 Beginning fund balance 1,443,077 1,318,504 1,067,294 784,972 644,219 Ending fund balance $ 1,318,504 $ 1,067,294 $ 784,972 $ 644,219 $ 644,219 85 Fund: 103 Paths & Trails Fund Spokane Valley 2020 Budget The State of Washington collects a $0.494 per gallon motor vehicle fuel tax at the pump. Of this amount, the State remits a portion of the tax back to cities on a per capita basis. For 2020 the Municipal Research and Services Center estimates the distribution back to cities will be $21.25 per person. Based upon a City of Spokane Valley population of 96,720 (per the Washington State Office of Financial Management on April 1, 2019) we anticipate the City will collect $2,055,300 in 2020. RCW 47.030.050 specifies that 0.42% of this tax must be expended for the construction of paths and trails and based upon the 2020 revenue estimate this computes to $8,600. The balance or $2,046,700 will be credited to Fund #101 for Street maintenance and operations. The portion of the motor vehicle tax allocated to the Paths and Trails Fund is by State Law restricted for the construction and/or improvement of paths and trails within the City. Because the cost of such projects is typically much greater than the funds generated in a single year, we typically leave the fund balance untouched until an adequate fund balance is available. The City transferred $50,000 in 2014 and $9,300 in 2016 and $50,000 in 2018 to Parks Capital Projects Fund #309 to be applied towards the Appleway Trail projects. Revenues Motor Vehicle Fuel (Gas) Tax Investment Interest Total revenues Expenditures Capital Outlay Transfers out- #309 Total expenditures Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 8,460 $ 8,571 $ 8,703 $ 8,800 $ 8,600 170 369 390 400 400 8,630 8,940 9,092 9,200 9,000 0 0 0 0 0 9,300 0 50,000 0 0 9,300 0 50,000 0 0 Revenues over (under) expenditures (670) 8,940 (40,908) 9,200 9,000 Beginning fund balance 38,054 37,384 46,325 5,417 14,617 Ending fund balance $ 37,384 $ 46,325 $ 5,417 $ 14,617 $ 23,617 86 Fund: 104 Hotel/Motel Tax - Tourism Facilities Fund Spokane Valley 2020 Budget The Hotel/Motel Tax - Tourism Facilities Fund accounts for the receipt and expenditure of a special excise tax of 1.3% on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for capital expenditures for acquiring, constructing, making improvements to or other related capital expenditures for large sporting venues, or venues for tourism -related facilities, which facilities generate overnight guests at lodging facilities subject to the taxes imposed. Revenues Hotel/Motel Tax Investment Interest Transfers in - #105 Total revenues Expenditures Capital Outlay Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 387,333 $ 400,509 $ 415,295 $ 390,000 $ 420,000 1,552 6,854 24,182 7,000 24,000 0 250,000 250,000 275,000 0 388,885 657,363 689,477 672,000 444,000 0 0 0 0 0 0 0 0 0 0 388,885 657,363 689,477 672,000 444,000 182,347 571,232 1,228,595 1,918,072 2,590,072 $ 571,232 $ 1,228,595 $ 1,918,072 $ 2,590,072 $ 3,034,072 Fund: 105 Hotel/Motel Tax Fund Spokane Valley 2020 Budget The Hotel/Motel Fund accounts for the receipt and expenditure of a special excise tax of 2% on the sale or charge made for the furnishing of lodging under RCW 82.08. These funds will be used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition or operation of tourism -related facilities, and marketing of special events and festivals designed to attract tourists. Revenues Hotel/Motel Tax Investment Interest Total revenues Expenditures Tourism Promotion Transfers out- #001 Transfers out- #104 Transfers out- #309 Total expenditures Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 596,373 $ 615,980 $ 646,975 $ 600,000 $ 650,000 1,275 3,549 7,058 2,000 6,000 597,648 619,529 654,033 602,000 656,000 498,172 351,674 321,934 242,000 795,000 30,000 15,778 26,037 30,000 30,000 0 250,000 250,000 275,000 0 58,387 0 0 0 0 586,559 617,452 597,971 547,000 825,000 Revenues over (under) expenditures 11,089 2,077 56,062 55,000 (169,000) Beginning fund balance 208,701 219,790 221,867 277,929 332,929 Ending fund balance $ 219,790 $ 221,867 $ 277,929 $ 332,929 $ 163,929 87 Fund: 106 Solid Waste Fund Spokane Valley 2020 Budget In 2003, the City of Spokane Valley entered into an interlocal agreement with the City of Spokane and Spokane County to join the existing Spokane Regional Solid Waste Management System for a period of eight years. In 2011, that agreement was extended through November 16, 2014. Committed to ensuring Spokane Valley citizens are provided with solid waste services that are affordable, sustainable, and environmentally responsible, in June 2014 the City of Spokane Valley opted to contract for solid waste transfer, transport and disposal services with Sunshine Recyclers, Inc. Services provided under the contract were effective November 17, 2014, and continue for a period of ten years with options for two three-year extensions. Terms of the contract require Sunshine to pay the City an annual administrative fee of $125,000 that will be used by the City to offset contract administrative costs and solid waste management within the city, including solid waste public educational efforts. The contract also provides that a road maintenance fee will be paid by Sunshine at the rate of $1 per ton for each ton in excess of 45,500 tons in a single contract year. Payments will be made to the City by March 31 of the year following the calendar year being measured. In June 2017, the City entered a contract with Waste Management for the collection of garbage, recyclables, and compostables for the period of April 1, 2018 through March 31, 2028 with the option of two additional two-year extensions. Terms of the contract require Waste Management to pay the City a one-time fee of $47,500 upon contract execution to reimburse the City for the costs of procuring the contract. Waste Management is also required to pay the City an monthly administrative fee of 12.5% of gross receipts, which is estimated to be approximately $1,500,000 in 2020. During the years of 2013 and 2014, the General Fund #001 funded various studies and fees related to the solid waste program and transferred $60,000 to the Solid Waste Fund #106 for the purpose of providing information materials and marketing necessary to inform residents and businesses of the change in solid waste transfer, transport and disposal. The total amount paid out of the General Fund for these expenditures was $202,121. Beginning in 2015 the Solid Waste Fund will reimburse the General Fund for these costs over a 5 -year period, which equates to a payment of annually of $40,425 in the years 2015 through 2018, and a final payment of $40,422 in 2019. Revenues Administrative fees Solid Waste Road Wear Fee Investment interest Total revenues Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 125,000 $ 172,550 $ 182,900 $ 225,000 $ 225,000 17,677 59,389 1,108,028 1,500,000 1,500,000 184 1,334 12,487 1,300 12,000 142,861 233,273 1,303,415 1,726,300 1,737,000 Expenditures Education & Contract Administration 66,188 81,288 22,313 185,878 237,000 Transfers out - #001 40,425 40,425 40,425 40,422 0 Transfersout-#311 0 0 1,000,000 1,608,028 1,500,000 Total expenditures 106,613 121,713 1,062,738 1,834,328 1,737,000 Revenues over (under) expenditures 36,248 111,560 240,677 (108,028) 0 Beginning fund balance 42,874 79,122 190,682 431,359 323,331 Ending fund balance $ 79,122 $ 190,682 $ 431,359 $ 323,331 $ 323,331 88 Fund: 107 PEG Fund Spokane Valley 2020 Budget Under the City's cable franchise, the franchise grantee remits to the City as a capital contribution in support of Public Education Government (PEG) capital requirements an amount equal to $0.35 per subscriber per month to be paid to the City on a quarterly basis for the life of the franchise. Capital contributions collected under this agreement are allocated to PEG capital uses exclusively. PEG capital uses include in part the set up of equipment in the City Council Chambers that allows Spokane Valley to broadcast Council meetings both live and through subsequent reviews via digital recordings available on the City's website. Revenues Comcast PEG contribution Investment interest Total revenues Expenditures PEG Reimbursement - CMTV New City Hall Council Chambers Capital Outlay Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 79,427 $ 76,471 $ 81,322 $ 76,000 $ 79,000 784 1,676 971 0 0 80,211 78,147 82,293 76,000 79,000 117,000 0 38,955 40,100 39,500 5,435 208,714 0 0 0 18,617 54,937 13,344 31,000 45,500 141,052 263,651 52,299 71,100 85,000 (60,841) (185,504) 29,994 4,900 (6,000) 301,182 240,341 54,837 84,831 89,731 $ 240,341 $ 54,837 $ 84,831 $ 89,731 $ 83,731 Fund: 120 CenterPlace Operating Reserve Fund Spokane Valley 2020 Budget The CenterPlace Operating Reserve Fund was established as a result of a covenant related to the issuance of limited tax general obligation bonds initially issued in 2003 and refunded in 2014. The bonds were issued for the purpose of constructing the CenterPlace facility. As a part of the bond issuance the City agreed to establish a $300,000 operating reserve account that could be used to make debt service payments on the bonds and/or pay for operating expenses of CenterPlace. If at any time the City were to draw on these reserves it would have to prepare and follow a plan for reinstatement of those funds drawn. This reserve is required to be in place for the life of the bonds which run through December 1, 2033. Revenues Investment Interest Transfers in Total revenues Expenditures Operations Total expenditures Budget Summary 2016 Actual $ 2017 Actual 0 $ 0 0 2018 Actual 0 $ 0 0 2019 Budget 0 $ 0 0 2020 Budget 0 $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Revenues over (under) expenditures 0 0 0 0 0 Beginning fund balance 300,000 300,000 300,000 300,000 300,000 Ending fund balance $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 89 Fund: 121 Service Level Stabilization Reserve Fund Spokane Valley 2020 Budget The City has committed to maintaining an ending fund balance in the General Fund of at least 50% of recurring expenditures which is equivalent to 6 -months of operations. The Service Level Stabilization Reserve Fund serves as an emergency source of temporary financing to the General Fund in the event a downturn in the local economy resulted in a reduction of revenues that would otherwise compromise either the General Fund's minimum 50% reserve balance or historical levels of service. If an event such as a downturn in the economy resulted in the General Fund reserves dropping below 50% of recurring expenditures, then the Service Level Stabilization Reserve Fund could be drawn against to maintain the fund balance minimum. In no event would the Service Level Stabilization Reserve Fund be reduced to less than 60% of the current $5.5 million balance or $3.3 million. During 2018, this reserve balance was capped at $5.5 million and any additional interest earned was accumulated in the General Fund. This represents a Fiscal Policy of the City that is also stated in the City Manager's 2020 Budget Message located near the front of this budget document. Revenues Investment Interest Transfers in Total revenues Expenditures Operations Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance Budget Summary 2016 Actual 2017 Actual 2018 Actual $ 21,636 $ 16,575 $ O 0 21,636 16,575 2019 Budget 0 $ 0 0 0 0 0 O 0 0 0 O 0 0 0 21,636 16,575 0 0 2020 Budget $ 0 0 0 0 0 0 5,461,789 5,483,425 5,500,000 5,500,000 5,500,000 $ 5,483,425 $ 5,500,000 $ 5,500,000 $ 5,500,000 $ 5,500,000 Fund: 122 Winter Weather Reserve Fund Spokane Valley 2020 Budget The Winter Weather Reserve Fund was established through Ordinance No. 05-018 to provide an emergency reserve for use during unusually harsh winters and storms where the Street Fund #101 budget and fund balance are inadequate to accommodate the amount of related street maintenance, including but not limited to snow plowing, sanding, and deicing, that may be necessary. In the event the City draws against this fund in any given winter, we will strive to replenish the balance back to approximately $500,000 through subsequent years' transfers. Due to the uncertainty of when this fund might be drawn upon we actually budget the same $500,000 in both 2018 and 2019 even though we recognize there exists only $500,000 to address this issue if it should arise. Revenues Investment Interest Transfers in - #001 FEMA Grant Proceeds Total revenues Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 1,961 $ 3,712 $ 5,353 $ 5,000 $ 5,400 15,043 258,000 490,000 120,000 0 38,804 3,170 0 0 0 55,808 264,882 495,353 125,000 5,400 Expenditures Transfer out - #101 0 0 0 120,000 0 Street Maintenance Expenditures 257,445 500,000 0 500,000 500,000 Total expenditures 257,445 500,000 0 620,000 500,000 Revenues over (under) expenditures (201,637) (235,118) 495,353 (495,000) (494,600) Beginning fund balance 444,472 242,835 7,717 503,070 508,070 Ending fund balance $ 242,835 $ 7,717 $ 503,070 $ 8,070 $ 13,470 90 Fund: 204 Limited Tax General Obligation (LTGO) Bond - Debt Service Fund Spokane Valley 2020 Budget This fund is used to account for the accumulation of resources for, and the payment of limited tax general obligation (LTGO) bonds also referred to as councilmanic or non -voted bonds. When LTGO bonds are issued the City irrevocably pledges the full faith, credit and resources necessary to make timely payments of principal and interest, within constitutional and statutory limitations pertaining to non -voted general obligations. In 2003 the City issued $9,430,000 in LTGO bonds, the proceeds of which were used to finance both the construction of CenterPlace and road and street improvements surrounding the facility. In 2014 the City refunded the LTGO bonds in order to take advantage of lower interest rates which resulted in a reduction in subsequent annual bond payments (much like refinancing a home mortgage). At the completion of the bond refunding there remained $7,035,000 of LTGO bonds. Of this total: • $5,650,000 remained on the original debt used towards the construction of CenterPlace. These bonds will be paid off in annual installments over the 20 -year period ending December 1, 2033. Annual debt service payments on these bonds are provided by the Spokane Public Facilities District. At January 1, 2020, the outstanding balance on this portion of the bond issue will be $4,390,000. • $1,385,000 remained on the original debt used towards the road and street improvements. These bonds will be paid off in annual installments over the 10 -year period ending December 1, 2023. Annual debt service payments on these bonds are provided by equal distributions from the 1st and 2nd quarter percent real estate excise tax (Funds #301 and #302). At January 1, 2020, the outstanding balance on this portion of the bond issue will be $590,000. In 2016 the City issued $7,275,000 in LTGO bonds, the proceeds of which will be used to finance the construction of a new City Hall building along with $6.3 million of City cash that has been set aside for this purpose. These bonds will be paid off in annual installments over the 30 -year period ending December 1, 2045. Annual debt service payments on these bonds are provided by transfers in from the General Fund. At January 1, 2020, the outstanding balance on the bond issue will be $6,735,000. Revenues Spokane Public Facilities District Transfers in - #001 Transfers in - #301 Transfers in - #302 Total revenues Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 380,300 $ 379,750 $ 414,050 $ 432,150 $ 459,500 198,734 397,350 399,350 401,250 401,450 83,400 79,426 82,000 82,475 80,375 83,400 79,425 82,000 82,475 80,375 745,834 935,951 977,400 998,350 1,021,700 Expenditures Debt Service Payment - CenterPlace 380,300 379,750 414,050 432,150 459,500 Debt Service Payment - Roads 166,800 162,900 164,000 164,950 160,750 Debt Service Payments - City Hall/LTGO'16 198,734 397,350 399,350 401,250 401,450 Total expenditures 745,834 940,000 977,400 998,350 1,021,700 Revenues over (under) expenditures 0 (4,049) 0 0 0 Beginning fund balance 4,049 4,049 0 0 0 Ending fund balance $ 4,049 $ 0 0 0 0 91 Fund: 301 REET 1 Capital Projects Fund Spokane Valley 2020 Budget This fund is used to account for the collection and expenditures of the first one-quarter of one -percent real estate excise tax (REET 1) that is authorized through RCW 82.46. This quarter percent must be expended for purposes identified in the capital facilities plan element of our comprehensive plan. RCW 82.46.010(6), defines "capital projects" as: those public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets; roads; highways; sidewalks; street and road lighting systems; traffic signals; bridges; domestic water systems; storm and sanitary sewer systems; parks; recreational facilities; law enforcement facilities; fire protection facilities; trails; libraries; administrative and judicial facilities. Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted for in Street Capital Projects Fund #303, Pavement Preservation Fund #311, and to pay for a portion of the annual bond payment on the City's 2014 LTGO bonds that are accounted for in the LTGO Debt Service Fund #204. Revenues REET 1 - Taxes Investment Interest Total revenues Expenditures Transfers out - #204 Transfers out - #303 Transfers out - #311 (pavement preservation) Transfers out - #314 (Barker Grade Separation) Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance Budget Summary 2016 Actual $ 1,176,911 7,609 1,184, 520 83,400 579,636 365,286 3,893 2017 Actual $ 1,503,787 21,598 1,525,385 79,426 294,558 660,479 111,941 1,032,215 1,146,404 2018 Actual $ 1,968,317 47,046 2,015,363 2019 Budget $ 1,400,000 22,000 1,422,000 2020 Budget $ 1,000,000 35,000 1,035,000 82,000 82,475 80,375 901,287 475,736 1,089,148 685,329 734,300 772,639 (8,147) 451,053 49,041 1,660,469 1,743,564 1,991,203 152,305 378,981 354,894 (321,564) (956,203) 1,594,088 1,746,393 2,125,374 2,480,268 2,158,704 $ 1,746,393 $ 2,125,374 $ 2,480,268 $ 2,158,704 $ 1,202,501 92 Fund: 302 REET 2 Capital Projects Fund Spokane Valley 2020 Budget This fund is used to account for the collection and expenditures of the second one-quarter of one -percent real estate excise tax (REET 2) that is authorized through RCW 82.46. This quarter percent may only be levied by cities that are planning under the Growth Management Act and may only be expended for purposes identified in the capital facilities plan element of their comprehensive plan. RCW 82.46.035(5) defines "capital projects" as: public works projects of a local government for planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems, traffic signals, bridges, domestic water systems, storm and sanitary sewer systems, and planning, construction, reconstruction, repair, rehabilitation, or improvement of parks. Noteworthy here is that acquisition of land for parks is not a permitted use of REET 2 receipts, although it is a permitted use for street, water and sewer projects. Revenues recorded in this fund are typically used as a matching funds for street related construction projects that are accounted for in Street Capital Projects Fund #303, Pavement Preservation Fund #311, and to pay for a portion of the annual bond payment on the City's 2014 LTGO bonds that are accounted for in the LTGO Debt Service Fund #204. Revenues REET 2 - Taxes Investment Interest Total revenues Expenditures Transfers out - #204 Transfers out - #303 Transfers out - #311 (pavement preservation) Revenues over (under) expenditures Beginning fund balance Ending fund balance Budget Summary 2016 Actual $ 1,176,911 8,189 1,185,100 83,400 164,151 365,286 612,837 2017 Actual $ 1,503,787 25,594 1,529,381 79,425 81,613 660,479 2018 Actual $ 1,968,317 61,879 2,030,196 82,000 1,031,071 685,329 821,517 1,798,400 2019 Budget $ 1,400,000 25,000 1,425,000 82,475 355,587 734,300 2020 Budget $ 1,000,000 35,000 1,035,000 80,375 404,318 772,638 1,172,362 1,257,331 572,263 707,864 231,796 252,638 (222,331) 1,728,297 2,300,560 3,008,424 3,240,220 3,492,858 $ 2,300,560 $ 3,008,424 $ 3,240,220 $ 3,492,858 $ 3,270,527 93 Fund: 303 Street Capital Projects Fund Spokane Valley 2020 Budget The Street Capital Projects Fund accounts for monies used to finance street construction and reconstruction projects adopted in the City's 6 -year Transportation Improvement Plan (TIP). Revenues to finance the projects comes from a combination of State and Federal Grants, which typically cover upwards of 80% of projects costs, with the City match portion coming from transfers from the REET 1 Capital Projects Fund #301, REET 2 Capital Projects Fund #302, and sometimes Stormwater Management Fund #402. Budget Summary 2016 Actual Revenues Grant Proceeds Developer Contribution Miscellaneous Transfers in - #301 Transfers in - #302 Transfers in - #312 - Euclid Ave - Flora to Barker Transfers in - #312 - 8th & Carnahan Intersection Transfers in - #312 - Barker Corridor Transfers in - #312 - Garland Ave Total revenues Expenditures 060 Argonne Rd Corridor Upgrade SRTC 06-31 069 Park Rd Reconstruction #2 (Repay Grant Fund) 123 Mission Ave -Flora to Barker 141 Sullivan & Euclid PCC 142 Broadway @ Argonne/Mullan 149 In -House Design - Sidewalk Infill 155 Sullivan Rd W Bridge Replacement 156 Mansfield Ave. Connection 166 Pines Rd (SR27) & Grace Ave. Intersect study 167 City wide safety improvements 201 ITS Infill Project Phase 1 205 Sprague/Barker Intersection Improvement 206 Sprague/Long Sidewalk Project 207 Indiana & Evergreen Transit Access Improv. 211 Sullivan Trent to Wellesley 221 McDonald Rd Diet (16th to Mission) 222 Citywide Reflective Signal Backplates 229 32nd Ave Preservation Project 233 Broadway Ave Street Pres -Sullivan to Moore 234 Seth Woodard Sidewalk Improvements 238 Mirabeau Pkwy & Pines (SR -27) Traffic Signal 239 Bowdish Sidewalk - 8th to 12th 2017 Actual $ 4,951,033 $ 3,561,989 151,600 62,244 29 0 579,636 294,701 164,151 81,613 2,022,865 455,465 26,326 1,464,381 11,687 218,299 O 0 7,907,327 6,138,693 2018 Actual $ 6,562,793 33,032 136 901,287 1,031,071 (1,251,465) 241,466 428,774 33,938 7,981,032 2019 Budget $ 3,982,328 988,221 0 475,736 355,587 5,000 0 2,311,548 1,015,250 2020 Budget $ 6,596,718 110,499 0 1,089,148 404,318 0 0 39,512 75,000 9,133,670 8,315,195 4,355 0 0 0 0 O 0 0 0 285,164 72,909 250,119 3,081,873 28,791 0 62,939 1,512,193 14,722 0 0 29,030 3,702 1,956,617 585 0 105 0 0 0 0 5,538,823 722,384 898 0 0 738 0 0 0 0 115,820 60,574 567,749 5,000 0 89,158 3,055 0 0 0 47,756 7,006 411,320 5,000 0 O 0 0 53,102 195,499 235 0 0 0 0 102,684 0 0 0 0 O (17,811) 0 0 0 436,143 675 0 0 0 0 38,355 15,548 0 0 434,801 0 0 0 0 56,085 0 0 0 0 393,046 0 0 0 0 410,454 (21) 0 0 0 63,282 389,898 0 0 0 (continued to next page) 94 Fund: 303 Street Capital Projects Fund Spokane Valley 2020 Budget (continued from previous page) Expenditures, continued 247 8th & Camahan Intersection Improvements 249 Sullivan/Wellesley Intersection 250 9th Ave. Sidewalk 251 Euclid Ave. - Flora to Barker 258 32nd Ave Sidewalk - SR27 to Evergreen 259 N. Sullivan Corridor ITS Projects (PE start 201 263 Citywide Signal Backplates 264 8th Ave Sidewalk 265 Wellesley Sidewalk Project 267 Mission Ave Sidewalk 273 Barker/I-90 Interchange 275 Barker Rd Widening - River to Euclid 276 Barker Rd Widening - Euclid to Garland 278 Wilbur Rd Sidewalk - Boone to Broadway 279 Knox Ave Sidewalk - Hutchinson to Sargent 281 Highland Estates Connector 285 Indiana Ave Pres - Evergreen to Sullivan 287 University Pres - Dishman-Mica to 16th 291 Adams Sidewalk Infill 293 2018 CSS Citywide Reflective Signal BP 294 Citywide Reflective Signal Post Panels 295 Garland Avenue Extension 299 Argonne Rd Concrete Pvmt Indiana to Mont 300 Pines & Mission Intersection Improvement 301 Park & Mission Intersection Improvement 302 Ella Sidewalk - Broadway to Alki 303 S. Conklin Sidewalk Contingency Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance 2016 Actual 11,687 400 10,523 26,326 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,907,299 2017 Actual 218,299 15,112 181,053 2,601,774 32,157 96,567 143 11,606 20,727 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2018 Actual 428,774 90,162 0 293,956 428,840 58,713 96,218 355,465 26,314 34,453 0 29,144 33,938 16,631 11,687 27,661 0 0 0 0 0 0 0 0 0 0 0 0 6,147,567 7,980,683 28 (8,874) 349 75,538 75,566 66,692 2019 Budget 0 80,000 0 5,000 0 63,698 0 0 591,125 406,881 810,000 270,857 2,591,060 415,367 361,619 46,000 0 79,000 62,406 23,250 5,200 1,950,000 48,000 72,000 112,750 30,979 16,000 1,000,000 2020 Budget 0 100,000 0 0 0 810,232 0 0 0 19,852 90,000 3,729,143 0 0 0 0 300,000 0 444,645 99,000 47,775 150,000 32,000 516,000 0 371,760 124,125 1,000,000 9,133,670 8,315,195 0 0 67,041 67,041 $ 75,566 $ 66,692 $ 67,041 $ 67,041 $ 67,041 95 Fund: 309 Park Capital Projects Fund Spokane Valley 2020 Budget The Park Capital Projects Fund was created to account for park related capital improvements. The source of financing typically consists of an annual transfer from the General Fund #001; however, in some years the City will utilize money set aside for capital projects in other funds. This has occurred with transfers in from the Paths and Trails Fund #103 and the Capital Reserve Fund #312, which have been applied towards various sections of the Appleway Trail project. Revenues Grant Proceeds FEMA Grant Proceeds - Windstorm Transfers in - #001 (General Fund) Transfers in - #103 (Paths & Trails) Transfers in - #105 Transfers in - #312 (Capital Reserve) Investment Interest Insurance Proceeds Total revenues Expenditures 176 Appleway Trail (Univ. to Pines) 227 Appleway Trail (Pines to Evergreen) 237 Appleway Trail (Sullivan to Corbin) 241 Pocket dog park - phase 2 242 Browns Park Splashpad 243 Browns Park championship volleyball 244 Park signs (3) 245 Terrace View playground equip (Windstorm) 261 Edgecliff Park Splashpad 268 Appleway Trail (Evergreen to Sullivan) 270 CenterPlace outdoor venue - Phase 1 271 Browns Park lighting and pathway 274 Park signs (Sullivan, Park Rd, Balfour) 280 Appleway Trail Amenities (Univ- Pines) 282 Browns Park volleyball courts 283 Electrical Upgrade Mirabeau Point Park 288 Heart of the Valley Sculpture Placement 296 Browns Park improvements Swing sets Resurface Discovery Park CenterPlace west lawn improvements - Ph. 2 CenterPlace roof Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 150,230 $ 1,657,548 $ 1,605,948 $ 2,704,460 $ 2,500 21,875 0 0 0 0 260,122 160,000 583,206 1,841,000 1,660,000 9,300 0 50,000 0 0 58,388 0 0 0 0 37,132 277,437 289,661 311,238 7,500 722 215 183 0 0 7,857 0 0 0 0 545,626 2,095,200 2,528,998 4,856,698 1,670,000 25,325 0 0 137,063 1,816,928 14,860 41,123 129,986 2,127,384 81,064 0 0 121,959 11,222 0 58,388 0 0 7,898 0 0 59,553 0 0 0 122,577 0 0 0 29,479 0 0 204,302 0 0 22,602 0 0 13,837 0 0 19,894 0 0 170,879 0 0 7,693 0 0 4,975 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16,791 0 0 0 0 0 0 2,365,521 0 0 0 687,515 1,249 0 0 1,160,000 37,000 40,000 500,000 21,000 0 0 0 0 0 0 0 0 0 5,000 0 0 0 0 0 0 0 5,000 0 0 1,500,000 0 532,373 2,080,713 2,615,905 4,829,076 1,510,000 13,253 14,487 (86,907) 27,622 160,000 98,461 111,714 126,201 39,294 66,916 $ 111,714 $ 126,201 $ 39,294 $ 66,916 $ 226,916 96 Fund: 310 Civic Facility Capital Projects Fund Spokane Valley 2020 Budget The Civic Building Capital Projects Fund was initially set-up to accumulate resources to ultimately acquire or construct a City Hall building. The initial sources of revenue to set-up the fund reserves were transfers from the General Fund during 2005 through 2007, and as recently as December 31, 2009, this fund had a fund balance of $5,828,600. During 2010 and 2011 the City determined that street repairs and reconstruction represented a more immediate City need and opted to expend nearly $2,000,000 of the fund balance for these projects. The projects themselves were part of a septic tank elimination program (STEP) initiated by Spokane County that resulted in the installation of sewer lines down many City streets. At that time the City decided to completely reconstruct the effected streets rather than patch them. In 2012 the City used this fund to finance a variety street related capital projects as well as the $2.5 million acquisition of an 8.4 acre parcel of land on Sprague Avenue that is adjacent to Balfour Park. Partially offsetting the cost of the land acquisition was the subsequent sale of 2.82 acres of this parcel to the Spokane County Library District who had planned to construct a library building consisting of no less than 30,000 square feet. In order for the Library District to actually construct a new building on this site they first had to have a successful voted bond issue to provide the necessary financing. In the event the Library District is unable to pass a bond, they may sell the 2.82 acres parcel back to the City for the original purchase price of $839,285. An amendment was made to the interlocal agreement in October 2017 which extended the agreement through October 2022 with the option to extend through October 2024. Through this amendments, the City also agreed to contribute $1.3 million, of which the $839,285 would be part, in frontage and/or joint site improvements on the Library site. In 2015 the General Fund began to make two annual transfers to this fund that were each related to the eventual construction of a new City Hall facility. These transfers ended after 2016: • The first transfer in the amount of $72,500, when added to the City's $434,600 annual lease payment for space in its current space totals $507,100 which was the amount we anticipated our annual bond repayment would be if we were to issue approximately $8,000,000 of limited tax general obligation bonds with a 2% issue cost over 30 -years at 4.50%. • The second transfer was our estimate of the annual operating costs of a City Hall facility including utilities, janitorial, grounds maintenance and snow removal, and operating and maintenance supplies. The purpose behind making these transfers beginning in 2015 was to "create" this appropriation capacity within the General Fund. These amounts were transferred out to the General Fund in 2016 and 2017 in order to cover lease payments for the prior City Hall location in years in which the City had both a lease payment and a bond payment for the new City Hall building. Revenues Investment Interest Transfers in - #001: -Future C.H. bond pmt > $434.6k lease pmt -Future C.H. o&m costs Total revenues Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget 5,144 $ 9,029 $ 14,049 $ 9,000 $ 17,000 72,500 271,700 349,344 0 0 0 0 9,029 14,049 0 0 0 0 9,000 17,000 Expenditures Transfers out - #001 198,734 498,500 0 0 0 Transfers out - #312 0 0 0 18,452 0 Total expenditures 198,734 498,500 0 18,452 0 Revenues over (under) expenditures 150,610 (489,471) 14,049 (9,452) 17,000 Beginning fund balance 1,182,549 1,333,159 843,688 857,737 848,285 Ending fund balance $ 1,333,159 $ 843,688 $ 857,737 $ 848,285 $ 865,285 97 Fund: 311 Pavement Preservation Fund Spokane Valley 2020 Budget This fund was created during the 2011 Budget development process for the purpose of setting money aside for yet to be determined street capital improvement projects. Since inception, the pavement preservation program has been funded through a series of transfers from other City funds as well as grant proceeds. Below is a table summarizing the funding sources for Fund #311, including actuals for 2011 through 2018 and budgeted amounts for 2019 and 2020: Actual 2011 2012 2013 2014 2015 2016 2017 2018 001 101 General Street O&M Fund 106 123 Street Civic Fac. Wear Fee Replace. 301/302 REET 1&2 310 Civic Fac. Capital Grants 1 1 Total 584,681 2,045,203 855,857 888,823 920,000 943,800 953,200 962,700 0 0 282,000 282,000 206,618 67,342 67,342 67,342 0 0 0 0 0 0 0 1,000,000 0 0 616,284 616,284 616,284 559,808 0 0 0 0 300,000 368,944 502,098 730,572 1,320,958 1,370,658 500,000 0 0 0 0 0 0 0 0 0 35,945 2,042,665 835,224 1,654,698 89,208 1,422, 404 1,084,681 2,045,203 2,090,086 4,198, 716 3,080,224 3,956,220 2,430,708 4,823,104 Budget 2019 972,300 0 1,608,028 0 1,468,600 0 2,869,227 6,918,155 2020 982,023 0 1,500,000 0 1,545,277 0 10,588 4,037,888 10,108,587 972,644 4,108,028 2,408,660 7,607,107 500,000 8,959,959 34,664,985 NOTE: Not included in this chart for 2019 is a budgeted amount of $1,140,000 that is being charged to fund 311. This amount is for waterline work being done for Model Irrigation District No. 18, under an MOU dated 4/10/19. Beginning in 2013, the City committed to finance pavement preservation at a level equivalent to 6% of General Fund recurring expenditures, which has continued from that year through the 2020 budget development. Because this is a Capital Project Fund whose sole purpose is to provide for Pavement Preservation projects, any money not expended in a given year will remain in the fund and will be available for re -appropriation in subsequent years. The fund balance of Fund #123 was exhausted with the 2016 transfer of $559,808 as a consequence of following this funding strategy. In order to maintain the City's practice of setting aside funds for pavement preservation in an amount equivalent to 6% of General Fund recurring expenditures, the City will have to rely more heavily on the REET funds going forward. We have determined that the 2020 funding level of $2,527,300 is sustainable through 2023 assuming a General Fund contribution of $982,023 and a collective contribution of $1,545,277 from the REET 1 Capital Projects Fund #301 and the REET 2 Capital Projects Fund #302. The City will take advantage of grant programs directed at pavement preservation as they become available. Revenues Transfers in - #001 Transfers in - #101 Transfers in - #106 Transfers in - #123 Transfers in - #301 Transfers in - #302 Investment Interest Grant Proceeds Developer Contributions Total revenues Expenditures Pavement preservation Pre -project GeoTech Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance Budget Summary 2016 Actual $ 943,800 67,342 0 559,804 365,286 365,286 7,519 1,654,698 0 3,963,735 2017 Actual 2018 Actual $ 953,200 $ 962,700 67,342 67,342 0 1,000,000 0 0 660,479 685,329 660,479 685,329 20,535 54,724 89,209 1,422,404 0 0 2,451,244 4,877,828 2019 Budget $ 972,300 0 1,608,028 0 734,300 734,300 0 2,869,227 1,140,000 2020 Budget $ 982,023 0 1,500,000 0 772,639 772,638 0 10,588 0 8,058,155 4,037,888 3,615,389 2,042,305 3,559,755 9,259,821 4,217,523 0 0 43,261 50,000 50,000 3,615,389 2,042,305 3,603,016 9,309,821 4,267,523 348,346 408,939 1,274,812 (1,251,666) (229,635) 2,605,218 2,953,564 3,362,503 4,637,315 3,385,649 $ 2,953,564 $ 3,362,503 $ 4,637,315 $ 3,385,649 $ 3,156,014 98 Fund: 312 Capital Reserve Fund Spokane Valley 2020 Budget This fund was created in 2013 to be used to account for the accumulation of resources for yet to be determined capital projects. The initial source of funds was a 2013 General Fund transfer of $7,826,207 which was followed by additional transfers from the General Fund from 2014 through 2018 in the amount of $10,059,671. Projects approved by City Council from this fund include in part: • $1,713,284 for the City's share of the $15.5 million Sullivan Road West Bridge Replacement • $2,396,813 for construction of various sections of the Appleway Trail. • $5,143,844 for construction of a new City Hall building. • $1,800,000 to remove and reconstruct Euclid Ave. from Flora to Barker after County installation of sewer. • $500,000 towards a Pines Road / BNSF Grade Separation project right-of-way acquisition. Commitments to future projects include: • $1,421,321 towards a Barker Road / BNSF Grade Separation project. • $2,985,417 towards a Pines Road / BNSF Grade Separation project. • $3,033,983 towards Barker Road corridor improvements. • $1,985,417 towards Balfour Park development. • $460,715 towards improvements at the Spokane County Library's proposed Balfour site. Future projects are yet to be determined. Revenues Transfers in - #001 Transfers in - #310 Transfers in - #313 Investment Interest Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 1,828,723 $ 3,003,929 $ 3,795,429 $ 7,109,300 $ 0 O 0 0 18,452 0 O 0 405,056 88,590 0 16,027 52,170 126,565 50,000 100,000 Total revenues 1,844,750 3,056,099 4,327,050 7,266,342 100,000 Expenditures City Hall Sculpture Siting 0 41,376 5,383 0 0 Professional Services 0 0 31,659 0 0 Transfers out - #101 0 0 0 907,544 1,364,706 Transfers out - #303 - Sullivan Rd W Bridge 2,060,878 455,465 0 0 0 Transfers out - #303 - Euclid Ave - Flora to Barker 0 1,464,381 (547,287) 5,000 0 Transfers out - #303 - 8th & Carnahan Intersection 0 218,300 0 0 0 Transfers out - #303 - Barker Road Corridor 0 0 0 2,311,548 39,512 Transfers out - #303 - Garland Ave 0 0 0 1,015,250 75,000 Transfers out - #309 - Appleway Trail -Pines-Eve 37,132 277,437 0 0 0 Transfers out - #309 - Appleway Trail -Corbin 0 0 289,661 0 0 Transfers out - #309 - Appleway Trail -Evergreen-: 0 0 0 311,238 7,500 Transfers out - #314 - Pines Grade Separation 12,975 482,216 0 0 64,192 Precinct property acquisition 0 0 0 226,700 0 Park property acquisition 0 0 0 844,000 0 Total expenditures 2,110,985 2,939,175 (220,584) 5,621,280 1,550,910 Revenues over (under) expenditures (266,235) 116,924 4,547,634 1,645,062 (1,450,910) Beginning fund balance 4,576,597 4,310,362 4,427,286 8,974,920 10,619,982 Ending fund balance $ 4,310,362 $ 4,427,286 $ 8,974,920 $10,619,982 $ 9,169,072 99 Fund: 313 City Hall Construction Fund Spokane Valley 2020 Budget This fund was created to account for the architectural and construction costs for a City Hall building. The building was completed in Fall of 2017. Funding for the construction came from a combination of an interfund transfer from the Capital Reserve Fund #312 in the amount of $5,162,764 and bond proceeds in the amount of $7.9 million. Land for the building site was acquired in 2015 through a purchase in the Civic Facilities Fund #310. Budget Summary 2016 Actual 2017 Actual Revenues 2016 LTGO Bond Proceeds 7,946,088 0 Investment Interest 26,536 18,894 Total revenues 7,972,624 18,894 2018 Actual 0 1,416 1,416 2019 Budget 0 954 954 2020 Budget 0 0 0 Expenditures Capital Outlay - City Hall 6,517,094 6,065,879 9,573 0 0 Services & Charges 0 0 5,283 0 0 Transfers out - #312 0 0 0 88,590 0 2016 LTGO Bond Issue Costs 96,515 0 0 0 0 Total expenditures 6,613,609 6,065,879 14,856 88,590 0 Revenues over (under) expenditures 1,359,015 (6,046,985) (13,440) (87,636) 0 Beginning fund balance 4,789,046 6,148,061 101,076 87,636 0 Ending fund balance $ 6,148,061 $ 101,076 $ 87,636 $ 0 $ 0 100 Fund: 314 Railroad Grade Separation Projects Fund Spokane Valley 2020 Budget This fund was created to account for the design and construction costs of various railroad grade separation projects that are included in the Bridging the Valley concept. Due to the anticipated size, scope, and duration of these projects, managing them in a separate fund allows for the necessary monitoring without being obscured by the variety and quantity of the other projects in the Street Capital Projects Fund #303 as well as keeping these projects from skewing the average volume of activity in Fund #303. Revenues for this fund consist of grant proceeds and transfers in from other City funds, such as the General Fund #001, the REET 1 Capital Project Fund #301 and the Capital Reserve Fund #312. Expenditures in the years of 2018 and 2019 are related to design costs for the Pines Road Underpass project and the Barker Road Overpass project. Revenues Grant Proceeds Investment Interest Transfers in - #001 Transfers in - #301 Transfers in - #312 Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 0 $ 87,611 $ 571,136 $ 2,954,923 $12,808,751 0 4,072 16,591 0 0 0 1,200,000 0 0 0 3,893 111,941 (8,147) 451,053 49,041 12,975 482,216 0 0 64,192 Total revenues 16,868 Expenditures Barker BNSF Grade Separation Pines Rd Underpass 1,885,840 579,580 3,893 199,552 12,975 617,484 Total expenditures 16,868 3,405,976 12,921,984 562,988 3,405,976 48,923 900,000 817,036 611,911 11,475,292 1,562,500 4,305,976 13,037,792 Revenues over (under) expenditures 0 1,068,804 (32,331) (900,000) (115,808) Beginning fund balance 0 0 1,068,803 1,036,472 136,472 Ending fund balance $ 0 $ 1,068,804 $ 1,036,472 $ 136,472 $ 20,664 101 Fund: 402 Stormwater Management Fund Spokane Valley 2020 Budget The purpose of the Stormwater Management Fund is to account for the funds related to the cleaning, maintenance, and improvement of the City's storm drainage system. The revenue for this fund originates from a stormwater fee collected by Spokane County on behalf of the City. The annual fee is $21 for each single family unit, and for other property types a fee of $21 per each 3,160 square feet of parcel impervious surfacing is collected. Accomplishments for 2019 • Continued the work on the Glenrose and Central Basins Floodplain Delineation Project (FEMA Mapping). • Executed stormwater capital improvement grants with outside funding agencies. • Evaluated street sweeping program, with recommended improvements. • Coordinated and financed stormwater system improvements with capital projects developed by the City. • Continued coordination efforts with other Eastern Washington agencies. • Continued collaborations with local jurisdictions to meet State and Federal stormwater regulations. • Provided a map of all drainage sheds within the City. • Continued inventorying percolation areas utilized by City streets for treatment and local flood mitigation. • Developed Standard Operating Procedures for addressing routine inquiries and processes. • Completed comprehensive review of new National Pollution Discharge Elimination System (NPDES) Permit. Goals for 2020 • Continue the evaluation efforts for the Glenrose and Central Floodplain mapping for FEMA. • Work with other departments in developing a city-wide, comprehensive Asset Management Program, which will include stormwater facilities. • Continue collaboration efforts with local, State, and Federal stormwater regulatory bodies. • Continue the inventory and mapping of all City stormwater facilities. • Continue on-going stormwater maintenance and repairs utilizing in-house and contracted services. • Coordinate stormwater system improvements, integrating with other capital projects for efficiency. • Begin efforts in developing a Comprehensive Stormwater Management Plan for the City. Budget Summary Personnel - FTE Equivalents Engineer Engineering Technician II Assistant Engineer Maintenance/Construction Inspector Planning Grants Engineer 2016 Actual 1.0 1.0 1.0 1.15 0.25 4.40 2017 Actual 1.0 1.0 1.0 1.15 0.25 4.40 2018 Actual 1.0 1.0 1.0 1.15 0.25 4.40 2019 Budget 1.0 1.0 0.5 1.15 0.25 3.90 2020 Budget 1.0 1.0 0.5 1.15 0.25 3.90 Interns 2.0 3.0 2.0 2.0 2.0 (continued to next page) 102 Fund: 402 Stormwater Management Fund Spokane Valley 2020 Budget (continued from previous page) Budget Summary Recurring Activity 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget Revenues StormwaterManagementfees $ 1,898,210 $ 1,895,033 $ 1,920,509 $ 1,890,000 $ 1,900,000 Investment Interest 7,690 20,564 40,465 20,000 40,000 Miscellaneous & Grants Proceeds 61,403 25,000 0 0 0 1,967,303 1,940,597 1,960,974 1,910,000 1,940,000 Expenditures Wages, Payroll Taxes & Benefits 465,790 465,102 403,470 502,325 519,582 Supplies 12,286 11,064 12,418 10,700 14,750 Services&Charges 1,095,429 997,893 1,136,421 1,236,575 1,298,153 Intergovernmental Services 31,765 32,661 35,430 37,500 37,500 Transfers out - #001 13,400 13,400 13,400 0 0 Interfund vehicle lease - #501 11,000 12,750 12,750 12,750 14,000 1,629,670 1,532,870 1,613,889 1,799,850 1,883,985 Recurring revenues over (under) Recurring Expenditures 337,633 407,727 347,085 110,150 56,015 Nonrecurring Activity Revenues Grant Proceeds 0 338,384 128,695 106,000 59,828 FEMA Grant Proceeds - Windstorm 0 6,823 0 0 0 0 345,207 128,695 106,000 59,828 Expenditures Capital - Various Projects 94,451 331,953 354,084 450,000 500,000 Stormwater Comprehensive Plan 0 0 0 0 100,000 Effectiveness study 110,055 196,480 0 10,000 0 Watershed studies 0 0 64,541 100,000 80,000 204,506 528,433 418,625 560,000 680,000 Nonrecurring revenues over (under) Nonrecurring Expenditures (204,506) (183,226) (289,930) (454,000) (620,172) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures 133,127 224,501 57,155 (343,850) (564,157) Beginning working capital 1,639,975 1,761,416 1,973,424 2,216,210 1,872,360 Ending working capital $ 1,773,102 $ 1,985,917 $ 2,030,579 $ 1,872,360 $ 1,308,203 103 Fund: 403 Aquifer Protection Area Fund Spokane Valley 2020 Budget In 1985 voters of Spokane County approved a ballot proposition to create the Spokane Aquifer Protection Area (APA) as well as corresponding aquifer protection area fees with both sunsetting December 31, 2005. Boundaries of the APA included portions of unincorporated areas (including what is now Spokane Valley) and the cities of Liberty Lake, Millwood and Spokane. In 2004 the City of Spokane Valley approved a resolution authorizing the inclusion of its municipal boundaries within the APA. The APA program was subsequently reauthorized through 2025 with voter approval. All fees are collected by Spokane County and include: • An annual fee of $15 per household for the withdrawal of water from properties within the APA. • An annual fee of $15 per household for on-site sewage disposal within the APA. • For commercial properties an annual fee ranging from $15 to $960 depending upon water meter size. In 2004 the City of Spokane Valley (City) entered into an interlocal agreement with Spokane County (County) that authorized the County to collect and retain APA fees through 2010 for a variety of projects including: • up to $100,000 annually through 2010 to the Spokane Regional Health District to provide for data base management related to monitoring of septic tanks and their potential impact on water quality in the Spokane Valley Rathdrum Prairie Aquifer. • a septic tank elimination program (STEP) designed to replace septic tanks with sanitary sewer systems. In the 2004 interlocal agreement the City and County also agreed that for the years 2011 through 2025 the APA fees remaining after the payment of reasonable administration and billing fees incurred by the County would be distributed annually between the County, City and City of Spokane on a proportional basis relative to the amount generated in unincorporated areas, the City and City of Spokane. The fees collected on the City's behalf by Spokane County are expended entirely on stormwater related projects that are designed to protect the aquifer. These fees plus grant monies received from a number of granting agencies finance a variety of capital projects. Revenues Spokane County Grant Proceeds Investment Interest Total Revenues Expenditures Capital - Various projects Total Expenditures Revenues over (under) expenditures Beginning working capital Ending working capital Budget Summary 2016 Actual $ 391,180 0 0 391,180 2017 Actual $ 521,070 0 0 521,070 362,115 58,722 362,115 58,722 29,065 462,348 921,660 950,725 $ 950,725 2018 Actual $ 462,981 597,733 28,620 1,089,334 662,402 662,402 426,932 1,413, 073 2019 Budget $ 460,000 317,200 10,000 2020 Budget $ 460,000 349,000 20,000 787,200 829,000 832,600 500,000 832,600 500,000 (45,400) 1,840,005 329,000 1,794,605 $ 1,413,073 $ 1,840,005 $ 1,794,605 $ 2,123,605 104 Fund: 501 Equipment Rental & Replacement Fund Spokane Valley 2020 Budget The Equipment Rental & Replacement Fund (ER&R) is an Internal Service Fund that is designed to provide the funds necessary to purchase new vehicles and equipment at predetermined life cycles. This fund operates by charging each City department a monthly rental rate for the vehicles they use. The fee is based upon the estimated useful life of the vehicle and its replacement cost. The theory behind this program is that it allows City departments to budget vehicle replacement costs as a reoccurring expense over an extended period of time rather than as an intermittent capital expense that may be difficult to afford in any single year. In the event a City department requires an additional vehicle that actually adds to the fleet rather than simply replaces an existing vehicle, then that department must budget for the initial purchase price and transfer the necessary funds to the ER&R Fund to make the acquisition. In subsequent years the department will then begin paying a replacement fee spread out over the estimated useful life of the new vehicle. Beginning in 2017 a CenterPlace Kitchen Reserve was established through a transfer in from the General Fund in the amount of $36,600 per year for 5 years to build a total reserve of $183,000, which is the estimated replacement cost of the significant kitchen appliances and equipment at CenterPlace. Snow Plow Replacement Program The snow plow fleet currently consists of nine plow trucks. Six of the trucks are equipped with sanders and three of the trucks are equipped with 1,000-gallon tanks for placement of liquid deicer. Over the past five years the City has continued to improve the snow removal operations and has updated the snow plan accordingly. These improvements in snow operations have dictated that operating nine plows is a very efficient way to remove snow from the arterial and hillside roadways. Operating nine plows allows the performance of a full city arterial and designated hillsides plow in approximately 12 hours. In the future new plows will be purchased to replace the aging fleet as noted below and older plows will serve as backups and eventually be retired from the fleet beginning in 2022. The recommended snow plow fleet consists of eleven plows with two serving as backup plows. The two backup plows ensure that arterial roadways and hillside priority roadways can be cleared of snow per the snow plan. Having backup plows provides the City with additional plows that can be deployed in case of a mechanical breakdown or an accident during a winter storm event. The 2020 Budget includes the purchase of a single axle plow truck for approximately $235,000. Future replacements are estimated at that cost according to the below replacement schedule. Snow Plow Fleet Truck # Model Year YR Acquired Age at Retirement Replacement Yr Notes 206 1996 2009 26 2022 207 1997 2009 28 2025 204 1995 2009 33 2028 203 1995 2009 36 2031 Existing Fleet 205 1996 2009 38 2034 (9) Snow Plows 208 1997 2009 40 2037 209 1998 2011 42 2040 211 2000 2012 43 2043 210 2010 2011 36 2046 212 2016 2016 33 2049 Truck 206 becomes a backup 213 2020 2020 32 2052 Truck 207 becomes a backup 214 2022 2022 33 2055 Truck 204 becomes a backup / 206 is retired 215 2025 2025 33 2058 Truck 203 becomes a backup / 207 is retired 216 2028 2028 33 2061 Truck 205 becomes a backup / 204 is retired 217 2031 2031 33 2064 Truck 208 becomes a backup / 203 is retired 218 2034 2034 33 2067 Truck 209 becomes a backup / 205 is retired 219 2037 2037 33 2070 Truck 211 becomes a backup / 208 is retired 220 2040 2040 33 2073 Truck 210 becomes a backup / 209 is retired 221 2043 2043 33 2076 Truck 212 becomes a backup / 211 is retired (continued to next page) 105 Fund: 501 Equipment Rental & Replacement Fund Spokane Valley 2020 Budget (continued from previous page) Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget Revenues Vehicle rentals - #001 $ 24,000 $ 32,500 $ 30,000 $ 30,000 $ 28,000 Vehicle rentals -#101 31,000 23,250 21,250 21,250 14,500 Vehicle rentals -#101 (plow replace.) 40,000 77,929 77,929 77,929 48,500 Vehicle rentals -#402 11,000 12,750 12,750 12,750 14,000 Transfers in - #001 (CenterPlace kitchen reserve) 0 36,600 36,600 36,600 36,600 Transfers in - #001 (Ccode Enforcement Vehicle) 0 0 0 0 30,000 Investment Interest 4,394 9,651 19,873 9,500 19,000 Total Revenues 110,394 192,680 198,402 188,029 190,600 Expenditures Wages, Payroll Taxes & Benefits 0 0 3,714 0 0 Vehicle maintenance equipment 0 46,039 0 20,000 20,000 Snow plow purchase 134,761 110,309 0 0 235,000 Vehicle Purchase 87,679 0 0 0 30,000 Transfer out - #001 (networking equipment) 0 77,000 0 0 0 Total Expenditures 222,440 233,348 3,714 20,000 285,000 Revenues over (under) expenditures (112,046) (40,668) 194,688 168,029 Beginning working capital 1,248,997 1,136,951 1,096,283 1,290,971 Ending working capital $ 1,136,951 $ 1,096,283 $ 1,290,971 $ 1,459,000 $ 1,364,600 (94,400) 1,459,000 Fund: 502 Risk Management Fund Spokane Valley 2020 Budget The City of Spokane Valley is exposed to risks of loss related to a number of sources including tort; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; natural disasters; and unemployment claims filed by former employees through the State of Washington. The Risk Management Fund was established to account for all such related revenues and expenses. Revenues for this fund are comprised almost entirely from an annual transfer of money from the General Fund and the single largest expense is typically the insurance premium the City pays to our insurance provider, the Washington Cities Insurance Authority (WCIA). Revenues Transfers in - #001 Investment Interest Total Revenues Expenditures Auto & Property insurance Unemployment Claims Total Expenditures Budget Summary 2016 Actual 2017 Actual 2018 Actual 2019 Budget 2020 Budget $ 325,000 $ 350,000 $ 370,000 $ 390,000 $ 410,000 422 1,107 2,135 0 0 325,422 351,107 372,135 390,000 410,000 277,298 311,467 345,769 390,000 410,000 8,820 29,066 6,849 0 0 286,118 340,533 352,618 390,000 410,000 Revenues over (under) expenditures 39,304 10,574 19,517 0 0 Beginning working capital 194,383 233,687 244,261 263,778 263,778 Ending working capital $ 233,687 $ 244,261 $ 263,778 $ 263,778 $ 263,778 106 CITY OF SPOKANE VALLEY, WA Capital Expenditures for 2020 Total Capital Expenditures and Related Financing 28,594,710 2,690,723 0 1,500,000 45,500 1,910,828 1,176,956 0 179,635 181,204 115,808 440,172 151,000 265,000 19,827,385 110,499 Contingency amount is to cover unforseen overruns, costs related to projects that were expected to complete in 2016 and the costs of projects that have not yet had funding sources identified. Dollar figures in Italicized Bold font are paid from a combination of existing fund balance and fund revenue that is not attributable to a single project. 107 SOURCE OF FUNDS 9001 #101 #106 #107 #301 #302 #309 #311 #312 #314 #402 #403 #501 2020 REET 1 REET 2 Park Aquifer Equipment Expenditure Solid Capital Capital Capital Pavement Capital Grade Stormwater Protection Rental & Developer Capital Outlay Description Budget General Street Waste PEG Projects Projects Projects Preservation Reserve Separation Managemen Area Replacemen' Grants Contributions General Fund - IT capital replacements 190,000 190,000 - Code Enforcement Officer Equipment 13,700 13,700 Subtotal 203,700 203,7001 01 01 01 01 01 0I 01 01 01 01 0I 01 0I 0 'PEG Fund 45,500 45,500 - PEG Capital outlay Subtotal 45,500 0I 01 01 45,5001 01 01 0I 01 01 01 01 01 01 01 0 I Street Capital Projects Fund 069 Park Rd Reconstruction (Repay Grant Funds) 285,164 163,478 121,686 205 Sprague/Barker Intersection Improvements 195,499 21,600 138,400 35,499 249 Sullivan/Wellesley Intersection 100,000 13,500 86,500 259 N. Sullivan Corridor ITS Project (PE start 2017) 810,232 181,987 628,245 267 Mission Ave Sidewalk 19,852 5,578 14,274 273 Barker/I-90 Interchange 90,000 90,000 275 Barker Rd Widening- River to Euclid 3,729,143 193,631 39,512 3,496,000 285 Indiana Ave Pres - Evergreen to Sullivan 300,000 300,000 291 Adams Sidewalk Infill 444,645 88,930 355,715 293 2018 CSS Citywide Reflective Signal BP 99,000 99,000 294 Citywide Reflective Signal Post Panels 47,775 140 47,635 295 Garland Avenue Extension 150,000 75,000 75,000 299 Argonne Rd Concrete Pvmt Indiana to Mont 32,000 32,000 300 Pines & Mission Intersection Improvement 516,000 69,660 446,340 302 Ella Sidewalk - Broadway to Alki 371,760 39,962 331,798 303 S. Conklin Sidewalk 124,125 61,314 62,811 Contingency 1 1,000,000 100,000 100,000 800,000 Subtotal 8,315,195 01 01 0I 01 1,089,1481 404,3181 0I 0I 114,5121 01 01 0I 01 6,596,7181 110,499 I Parks Capital Projects Fund 268 Appleway Trail - Evergreen to Sullivan 5,000 2,500 2,500 296 Browns Park Improvements 5,000 5,000 304 CenterPlace West Lawn Phase 2 1,500,000 1,500,000 Subtotal 1,510,000 1,505,000 1 01 01 01 0 01 0 1 01 2,500 1 01 01 01 01 2,500 1 0 Pavement Preservation Fund 4,217,523 982,023 1,500,000 772,639 772,638 179,635 10,588 - Pavement preservation Subtotal 4,217,523 982,0231 01 1,500,0001 01 772,639 772,6381 01 179,635 1 01 01 01 0I 01 10,5881 0 I Grade Separation Fund 143 Barker BNSF Grade Separation 11,475,292 49,041 11,426,251 223 Pines Rd Underpass @ BNSF & Trent 1,562,500 64,192 115,808 1,382,500 13,037,792 0I 0I 0I 01 49,041 01 0I 01 64,1921 115,808 1 01 0I 01 12,808,7511 0 !Stormwater Management Fund 500,000 440,172 59,828 - Capital - various projects Subtotal 500,000 0I 0I 0I 01 0 01 0I 01 0I 01 440,1721 01 01 59,8281 0 I Aquifer Protection Area Fund 500,000 151,000 349,000 -Capital- various projects Subtotal 500,000 0I 0I 0I 0I 0 0I 01. 01 0I 0I 01 151,000 1 01 349,0001 0 Equipment Rental and Replacement Fund - Snow Plow Purchase 235,000 235,000 - Vehicle Purchase 30,000 30,000 Subtotal 265,000 0 I 0 I 0 I 0 I 0 I 01 0j...... 01 01 01 0 i 01 265,000 1 0 I 0 Total Capital Expenditures and Related Financing 28,594,710 2,690,723 0 1,500,000 45,500 1,910,828 1,176,956 0 179,635 181,204 115,808 440,172 151,000 265,000 19,827,385 110,499 Contingency amount is to cover unforseen overruns, costs related to projects that were expected to complete in 2016 and the costs of projects that have not yet had funding sources identified. Dollar figures in Italicized Bold font are paid from a combination of existing fund balance and fund revenue that is not attributable to a single project. 107 #001 - General Fund City Manager / City Clerk City Attorney Public Safety Deputy City Manager Finance Human Resources Public Works City Hall Operations & Maintenance CPW - Engineering CPW - Economic Development CPW - Building and Planning CED - Administration CED - Economic Development CED - Development Services CED - Engineering CED - Planning CED - Building Parks & Rec - Admin Parks & Rec - Recreation Parks & Rec - Senior Center Parks & Rec - CenterPlace Total General Fund CITY OF SPOKANE VALLEY, WA Full Time Equivalent Employees Adopted 2010 1 2011 1 2012 1 2013 1 2014 1 2015 1 2016 1 2017 1 2018 1 2019 Proposed 2020 Difference from 2018 to 2019 + (-) (1) (2) 5 5 5 5 5 5 5 5 7 6.5 6.5 0.000 3 3 3 3 3 3 3 3 3.5 3.5 4 0.500 5) O 0 0 0 0 0 0 0 0 0.12 0.12 0.000 8 7 7 6 6 6 6 6 3 1 1 0.000 12 11 11 10.75 11.75 11.75 11.75 11.75 11.75 11.75 11.75 0.000 2 2 2 2 2 2 2 2 2 2 2 0.000 7.5 7.5 7.5 7 7.375 7.375 7.375 6.375 0 0 0 0.000 O 0 0 0 0 0 0 1 1 0.88 0.88 0.000 O 0 0 0 0 0 0 0 12.5 13.275 13.525 0.250 O 0 0 0 0 0 0 0 6.375 6 6 0.000 O 0 0 0 0 0 0 0 18 20 21 1.000 ) 3 3 3 2 2 2 2 1 0 0 0 0.000 O 0 0 0 0 2.5 2.65 4 0 0 0 0.000 O 0 0 0 0 11 11 10 0 0 0 0.000 8 6 6 8 7 0 0 0 0 0 0 0.000 9 8.5 8.5 8 8 0 0 0 0 0 0 0.000 14.75 12.75 12.75 11.5 12.5 14 14 15 0 0 0 0.000 2 2 2 2 2 2 2 2 2 2 2 0.000 1 1 1 1 1 1 1 1 1 1 1.6 0.600 (4) 1 1 1 1 1 1 1 1 1 1 0.4 (0.600) (4) 7 5 5 5 5 5 5 5 5 5 5 0.000 83.25 74.75 74.75 72.25 73.625 73.625 73.775 74.125 74.125 74.025 75.775 1.750 #101 - Street Fund 5 5 4.5 5 5.375 5.725 5.725 5.725 5.725 7.725 7.475 (0.250) #303 - Street Capital Project Fund 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 5 8.1 8.1 0.000 #402 - Stormwater Fund 4 4 4.5 4.5 4.75 4.4 4.4 4.4 4.4 3.9 3.9 0.000 Total FTEs (1) (2) (3) 95.75 87.25 87.25 85.25 87.25 87.25 87.4 87.75 89.25 93.75 95.25 1.500 FTEs for 2017 reflect the reorganization that was effective in April 2017. The original 2017 Budget had FTEs of 88.4. FTEs for 2018 reflect the budget amendment approved on May 29, 2018. Allocation of one position changed by 0.25 FTE between the Engineering Division of the General Fund #001 and the Street Fund #101 to reflect actual work performed. Vacant Senior Center Specialist position was converted to a Recreation Specialist and allocated 60% to Recreation and 40% to the Senior Center. Added an additional Code Enforcement Officer, which necessitated increasing the part time Attorney to full time for a total addition of 1.5 FTEs. 108 2019 Work Force Comparison The 30 Washington Communities with a Population of 30,000 to 100,000 City Population Full-time Part-time Auburn 80,615 445 1 Bellingham 88,500 885 16 Bothell 45,260 336 12 Bremerton 41,500 345 19 Burien 51,850 75 6 Des Moines 31,140 147 3 Edmonds 41,820 228 7 Federal Way 97,440 324 7 Issaquah 37,110 250 10 Kennewick 81,850 397 7 Kirkland 87,240 627 12 Lacey 50,170 267 3 Lake Stevens 32,570 86 4 Lakewood 59,350 205 4 Longview 37,710 303 7 Lynnwood 38,260 290 6 Marysville 67,040 275 5 Mount Vernon* 35,180 210 50 Olympia 52,490 600 25 Pasco 73,590 370 0 Pullman 33,730 215 31 Puyallup 41,100 281 8 Redmond 64,050 623 10 Richland* 55,320 475 23 Sammamish** 63,470 106 7 Shoreline 55,730 172 14 Spokane Valley 95,810 90 2 University Place 32,820 44 9 Walla Walla 34,000 276 14 Wenatchee 34,530 172 4 Yakima 94,190 684 27 Source: AWC's 2019 Salary and Benefits Survey, participants data for cities and towns * 2019 data not reported. Numbers from 2018 ** Neither 2019 nor 2018 data reported. Numbers from 2017. 109 Appendix A EMPLOYEE POSITION CLASSIFICATION MONTHLY SALARY SCHEDULE Effective January 1, 2020 Position Title Grade 2020 Range City Manager Unclassified Deputy City Manager 22 10,063.44 - 15,966.22 City Attorney 21 9,066.16 - 14,369.72 Finance Director 21 9,066.16 - 14,369.72 Parks and Recreation Director 20 8,159.44 - 12,933.70 City Engineer 19 7,343.36 - 11,640.45 Deputy City Attorney 19 7,343.36 - 11,640.45 Human Resources Manager 19 7,343.36 - 11,640.45 Planning Manager 18 6,609.87 - 10,475.89 Building Official 18 6,609.87 - 10,475.89 Engineering Manager 18 6,609.87 - 10,475.89 Economic Development Manager 18 6,609.87 - 10,475.89 Senior Engineer 17 5,948.55 - 9,427.91 Accounting Manager 17 5,948.55 - 9,427.91 Assistant Building Official 17 5,948.55 - 9,427.91 Public Works Superintendent 17 5,948.55 - 9,427.91 Senior Administrative Analyst 17 5,948.55 - 9,427.91 IT Manager 17 5,948.55 - 9,427.91 Attorney 16 5,353.16 - 8,484.58 City Clerk 16 5,353.16 - 8,484.58 Engineer 16 5,353.16 - 8,484.58 Senior Planner 16 5,353.16 - 8,484.58 Development Services Coordinator 16 5,353.16 - 8,484.58 GIS/Database Administrator 16 5,353.16 - 8,484.58 Accountant/Budget Analyst 16 5,353.16 - 8,484.58 Associate Planner 15 4,818.50 - 7,636.64 Assistant Engineer 15 4,818.50 - 7,636.64 IT Specialist 15 4,818.50 - 7,636.64 Engineering Technician II 15 4,818.50 - 7,636.64 Economic Development Project Specialist 15 4,818.50 - 7,636.64 Senior Plans Examiner 15 4,818.50 - 7,636.64 Public Information Officer 15 4,818.50 - 7,636.64 Administrative Analyst 15 4,818.50 - 7,636.64 Human Resource Analyst 14 4,336.92 - 6,873.51 CenterPlace Coordinator 14 4,336.92 - 6,873.51 Planner 14 4,336.92 - 6,873.51 Building Inspector II 14 4,336.92 - 6,873.51 Plans Examiner 14 4,336.92 - 6,873.51 Engineering Technician I 14 4,336.92 - 6,873.51 Senior Permit Specialist 14 4,336.92 - 6,873.51 Code Enforcement Officer 14 4,336.92 - 6,873.51 Maintenance/Construction Inspector 13-14 3,902.91 - 6,873.51 Recreation Coordinator 13 3,902.91 - 6,185.92 Deputy City Clerk 13 3,902.91 - 6,185.92 Customer Relations/Facilities Coordinator 13 3,902.91 - 6,185.92 Building Inspector I 13 3,902.91 - 6,185.92 Executive Assistant 13 3,902.91 - 6,185.92 Planning Technician 13 3,902.91 - 6,185.92 Human Resources Technician 13 3,902.91 - 6,185.92 Senior Center Specialist 12 3,513.90 - 5,567.19 Permit Facilitator 12 3,513.90 - 5,567.19 Help Desk Technician 12 3,513.90 - 5,567.19 Accounting Technician 12 3,513.90 - 5,567.19 Administrative Assistant 12 3,513.90 - 5,567.19 Recreation Specialist 12 3,513.90 - 5,567.19 Maintenance Worker 11-12 3,161.54 - 5,567.19 Permit Specialist 11 3,161.54 - 5,010.71 Office Assistant II 10-11 2,845.20 - 5,010.71 Custodian 10 2,845.20 - 4,508.59 Office Assistant I 9-10 2,561.00 - 4,508.59 Note : Slight rounding differences may exist between the figures reflected on this page and the actual payroll rates computed by the Eden Payroll System. 110 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 22, 2019 Department Director Approval: Check all that apply: ❑ consent ❑ old business ® new business ❑ public hearing ❑ information ❑ admin. report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: Motion Consideration: Council Awards of Outside Agency Funding Requests for the 2020 Budget. GOVERNING LEGISLATION: This is a component of the annual budget development process. PREVIOUS COUNCIL ACTION TAKEN: No previous action has been taken. Council heard presentations from applicants at the September 17, 2019 meeting. BACKGROUND: Since its incorporation in 2003, the City has provided partial funding for local economic development and social service agencies. Through this process, the City is contracting for services that it might otherwise provide. These services include economic development and support of the poor and infirm (as allowed by the Washington State Constitution Article 8, Section 7). This partial funding of outside agencies is again up for consideration in the 2020 Budget development process. Currently included in the 2020 Budget is $243,000 for this purpose; however, $43,000 of this amount has been committed for a direct contract with Greater Spokane Incorporated and $19,000 has been committed for a direct contract with the Greater Spokane Valley Chamber of Commerce. This leaves $182,000 available for Council to award this evening. On September 17th Council heard 5 -minute presentations from those agencies requesting funding (see below), and based upon those written requests, presentations and ensuing questions, individual Councilmembers submitted to the Finance Department their recommendations for agency funding (detail on the attached sheet). OUTSIDE AGENCY PRESENTATIONS Economic Development and Social Services September 17, 2019 1 Baskets for Babies 2 Elevations Childrens Therapy 3 The Family Guide - Earth Day 4 The Family Guide - Winterfest ** 5 Family Promise 6 GSC Meals on Wheels 7 JAKT 8 KYRS Thin Air Community Radio 9 NAOMI 10 Spokane Center for Independent Living 11 Spokane Valley Arts Council 12 Spokane Valley Heritage Museum 13 Spokane Valley Partners 14 Spokane Valley Summer Theatre 15 Teen & Kid Closet 16 Valley Parent Co-op Preschool 17 Valleyfest 18 WA Small Business Development Center 19 Widows Might 20 YWCA Requested 2,500 10,000 5,000 75,000 18,750 18,900 82,000 2,000 10,000 20,000 175,300 18,110 75,000 5,000 20,000 4,975 100,000 30,000 35,000 7,000 $714,535 ** Reduced from $150,000 at 9/17/19 City Council Meeting OPTIONS: We plan to employ essentially the same methodology to make awards as was used during award processes for the years of 2013 through 2019. This process includes the following steps: 1. After agencies interested in receiving City funds for either social service or economic development purposes had submitted written application materials seeking funding assistance, each agency was given the opportunity to make a verbal presentation to the City Council. 2. Council members delivered their recommendations to the Finance Director for how much funding assistance should be provided to each agency. The total of the award amounts recommended by each Councilmember should equal no more than the amount of money included in the budget. 3. The Finance Director then prepared a summary of Councilmember recommendations that included both the number of Council votes received for each agency and the average of all the award recommendations. 4. Agencies that received four or more Council votes will be awarded the average of the Council recommendations. 5. Agencies that received fewer than four votes will not be considered for funding. 6. Any Council awards recommended to agencies that receive three or fewer Council votes will be added together and distributed evenly among those agencies that received seven Council votes. The distribution will be a simple arithmetic average of the total amount remaining to be awarded, divided by the number of agencies receiving seven votes. 7. In no event will any agency receive an allocation greater than their initial request. If the distribution referenced in #6 above were to cause an agency to receive an allocation greater than their initial request, that portion that would be greater than the request shall be divided equally among the other agencies receiving seven Council votes. 8. If the distribution process in steps #6 and #7 above causes all of the seven vote agencies to exceed their requests, then any remainder shall be divided equally among the other agencies receiving five and six Council votes. RECOMMENDED ACTION OR MOTION: Based upon a written recommendation received from each Councilmember, staff prepared the attached summary to support the following proposed motion: I move to award 2020 Outside Agency funding as follows: Elevations; a Children's Therapy Resource Foundation - $3,929; Family Promise of Spokane - $9,071; Greater Spokane County Meals on Wheels - $12,969; JAKT Foundation - $14,862; NAOMI - $7,254; Spokane Center for Independent Living - $5,071; Spokane Valley Arts Council - $25,548; Spokane Valley Heritage Museum - $9,326; Spokane Valley Partners - $39,780; Spokane Valley Summer Theatre - $4,183; Teen & Kid Closet - $6,500; Valleyfest - $28,146; and Widows Might - $15,361. BUDGET/FINANCIAL IMPACTS: $182,000 is included in the 2020 Budget for this purpose. STAFF CONTACT: Chelsie Taylor, Finance Director ATTACHMENTS: Spreadsheet reflecting a summary of Councilmember recommendations for outside agency funding. CITY OF SPOKANE VALLEY, WA 2020 Budget Summary of Outside Agency Allocations Recommended by City Council Councilmember Recommendations Higgins 1 Peetz 1 Woodard 1 Wick I Haley 1 Wood 1 Thompson # of Votes Average Requested 1 Baskets for Babies 0 0 0 0 0 0 0 0 0 a 2,500 2 Elevations Childrens Therapy 5,000 4,500 5,000 3,000 5,000 0 5,000 6 3,929 10,000 c 3 The Family Guide - Earth Day 0 5,000 0 2,000 0 0 2,500 3 1,357 a 5,000 4 The Family Guide - Winterfest ** 0 5,000 0 5,000 0 0 10,000 3 2,857 a 75,000 5 Family Promise 16,000 9,000 10,000 0 9,000 10,000 9,500 6 9,071 18,750 c 6 GSC Meals on Wheels 11,000 11,500 11,000 15,000 10,000 15,000 12,500 7 12,286 18,900 b 7 JAKT 10,000 11,000 18,000 10,000 20,000 20,000 10,250 7 14,179 82,000 b 8 KYRS Thin Air Community Radio 0 1,000 0 0 0 0 750 2 250 a 2,000 9 NAOMI 7,500 6,500 7,500 5,000 5,000 10,000 4,500 7 6,571 10,000 b 10 Spokane Center for Independent Living 7,500 2,000 2,500 0 10,000 10,000 3,500 6 5,071 20,000 c 11 Spokane Valley Arts Council 45,000 7,813 35,000 18,000 20,750 40,000 7,500 7 24,866 175,300 b 12 Spokane Valley Heritage Museum 10,000 8,000 10,000 10,000 9,000 5,000 8,500 7 8,643 18,110 b 13 Spokane Valley Partners 45,000 42,687 40,000 40,000 35,000 35,000 36,000 7 39,098 75,000 b 14 Spokane Valley Summer Theatre 2,500 4,000 3,000 5,000 2,500 5,000 2,500 7 3,500 5,000 b 15 Teen & Kid Closet 7,500 2,000 7,500 5,000 20,000 0 3,500 6 6,500 20,000 c 16 Valley Parent Co-op Preschool 0 0 0 0 0 0 0 0 0 a 4,975 17 Valleyfest 5,000 47,000 7,500 50,000 20,750 12,000 50,000 7 27,464 100,000 b 18 WA Small Business Development Center 0 0 0 0 0 0 3,500 1 500 a 30,000 19 Widows Might 10,000 12,500 25,000 12,000 15,000 20,000 8,250 7 14,679 35,000 b 20 YWCA 0 2,500 0 2,000 0 0 3,750 3 1,179 a 7,000 Total 182,000 182,000 182,000 182,000 182,000 182,000 182,000 182,000 714,535 182,000 10/15/2019 Presented to Council 10/22/2019 0 3,929 0 0 9,071 12,969 14,862 0 7,254 5,071 25,548 9,326 39,780 4,183 6,500 0 28,146 0 15,361 0 ** At the presentaions to City Council on September 17, 2019, Average Total Awards $182,000 The Family Guide - Winterfest reduced their funding request Remaining $0 from $150,000 to $75,000. Sum of agencies receiving fewer than 4 votes a 6,143 "+" or "-" average of awards < or > $182,000 0 Balance remaining to be allocated 6,143 Allocate balance among remaining 7 vote agencies 9 Amount allocated to each agency 683 b 5 & 6 vote agencies 4 c CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 22, 2019 Item: Check all that apply: ❑ consent ❑ information Department Director Approval: ❑ old business ❑ new business ❑ public hearing ® admin. report ❑ pending legislation AGENDA ITEM TITLE: Draft 2020 State Legislative Agenda. GOVERNING LEGISLATION: n/a PREVIOUS COUNCIL ACTION TAKEN: Council discussed a first draft of the 2020 Legislative Agenda at the September 10, 2019 Council meeting. The changes reflected in the attached updated draft reflect a combination of Council's requested changes on September 10th as well as updates to language in some items that had been previously discussed, and the addition of other items for Council consideration. BACKGROUND: This is an opportunity for Council to discuss potential items for the 2020 State Legislative Agenda. Our anticipated development calendar is as follows: • September 10, 2019 - Administrative Report and Council discussion (first touch). • October 22, 2019 - Administrative Report and Council discussion (second touch). • November 19, 2019 - Council motion to formally approve the 2020 State Legislative Agenda. • December 2019 - Council meets with 4th District Legislative delegation to discuss 2020 State Legislative Agenda. • January 2020 — Legislative session begins. OPTIONS: For discussion only. RECOMMENDED ACTION OR MOTION: No action is requested this evening. Staff will return with a motion consideration at the November 19, 2019 Council meeting, seeking approval of the 2020 Legislative Agenda. BUDGET/FINANCIAL IMPACTS: The draft legislative agenda contain items that seek to at least preserve State shared revenues at existing levels or conceivably increase them. There are other items that seek financial assistance from the State to assist in completing capital projects. STAFF CONTACT: Mark Calhoun, City Manager; Cary Driskell, City Attorney ATTACHMENTS: Redline and clean draft 2020 State Legislative Agenda. DRAFT 2020 Legislative Agenda. (Scheduled for adoption by Council November 19. 2019) Transportation Funding Requests: Bridging the Valley The City continues to make headway on the multi -phase Bridging the Valley project to replace three at -grade crossings that bisect north/south commerce in the City. With the State's assistance on the Phase 1 Barker Road Grade Separation Project in the 2017-2019 budget, the City is making significant progress to improve the safety and economic competitiveness of our community. The City successfully secured the only 2017 federal TIGER grant in the State, and those grant funds were applied to the Barker Road Grade Separation Project. This project is fully funded, engineering design and right-of-way acquisition is underway, and construction is programmed for 2020. Phase 2: Pines Road /BNSF Grade Separation Project The City respectfully requests that the State make an investment in the safety of the Spokane Valley region through the Bridging the Valley project by allocating an additional $2.9 million to the Pines Road/BNSF Grade Separation project. Pines Road is one of the region's key transportation corridors, carrying both private and commercial/industrial traffic from Trent Avenue (SR 290) across the Spokane River to I-90 and commercial areas south of the I-90 freeway. In 2018, the Freight Mobility Strategic Investment Board (FMSIB) rated this at -grade crossing as the highest ranked unfunded Tier 1 rail crossing in the State out of 4,171 at -grade crossings based upon freight mobility and safety. The project will also improve the intersection of two state highways, Pines Road (SR 27) and Trent Avenue (SR 290). On average, 60 trains travel through the Pines/BNSF crossing each day, blocking traffic movements for nearly 3.5 hours. Vehicle delay is expected to increase with the addition of a second mainline BNSF track at Pines Road in 2020. In addition, about 34,000 vehicles pass through the adjacent Pines/Trent intersection, including freight from Canada and northern Idaho. The average daily traffic volume on Pines Road is more than double the vehicles of the funded Barker Road project. Pines Road is also the primary access to almost 230 acres of undeveloped mixed-use, commercial and industrial land. Total project cost is estimated at $29 million, and the City has thus far secured $7.86.3 million, including $4.73.2 million in Cityleeal funds, $1.9 million from our regional metropolitan planning organization (MPO) and a $1.25 million CRISI grant. The City currently has one pending BUILD application outstanding. State funding in the amount of $2.9 million will demonstrate the State's continued partnership and enhance the likelihood of the City being awarded its federal funding requests.We have yet to receive any State contributions toward improving this intersection of two State highways and request $7.8 million of State dollars that could be inclusive of TIB, FMSIB or a direct legislative appropriation. With this State commitment we believe we can be successful obtaining the balance of the project through Federal sources. 1-90 Barker -to -Harvard Project Cost Overruns The City of Spokane Valley supports WSDOT in its continuing efforts to achieve state and local transportation purposes, including connectivity and safety. In doing so, the City seeks to continue advocating its position that WSDOT projects need to remain the financial responsibility of the State of Washington. Projects by local agencies generally have a beneficial effect on regional and state facilities as well, and state and regional projects generally have a beneficial effect on the local transportation network. However, this does not imply that a financial responsibility should exist between the agencies since there is no policy or operational control of another agency's project absent an agreement to do so. For example, the City supports its neighboring jurisdiction, the City of Liberty Lake, in supporting budget proviso language stating that WSDOT is responsible for any cost overruns on the Harvard to Barker project, except for those components of the project within the City of Liberty Lake. The City of Liberty Lake has agreed to fund any cost overruns on the components of the project located within its boundaries. Page 1 of 2 DRAFT Capital Project Request — (Sullivan Park Water Line/Police Precinct Parking Lot Paving Project) The City of Spokane Valley respectfully requests that the Legislature allocate $413,000 from the Capital Budget to pay for installation of a water line to Sullivan Park. The City owns property adjacent to the Spokane River that it uses as Sullivan Park. The City is purchasing approximately 14 additional acres from the Washington State Department of Transportation to expand the park. Both parcels sit in an area unserved by a water district, and which require installation of a water line by Trentwood Irrigation District under the Union Pacific rail line. Trentwood's engineering estimate for the project is $413,000. Sullivan Park is currently served by an underperforming well that will be insufficient to service the expanded park. <OR> The City of Spokane Valley respectfully requests that the Legislature allocate $***,*** from the Capital Budget to pay for paving of additional property associated with the City's Police Precinct Building. The City recently purchased 1.08 acres adjacent to the Precinct to provide additional storage necessary for the efficient operation of the Police Department. The new property needs paving and minor storm water improvements to become operational for law enforcement purposes. Economic Development Tools The City of Spokane Valley supportsis Supp rtivc of legislative efforts to adopt and enhance statutory mechanisms and state programs that encourage economic development, including border communities that experience the loss of sales to other communities in neighboring states. As such, we encourage the Legislature to adopt mechanisms that promote increased economic development within our communities, including increasing funding to the Public Works Assistance Account, expanding the Rural County Sales & Use Tax Credit for Public Facilities to border counties, and reinvesting in the Local Revitalization Program. Defend Local Control The City of Spokane Valley incorporated in 2003 as a direct result of the desire of our citizens to have substantial local control of decision-making A foundational belief for the Council and the citizens they represent is that the most effective level of government is the one closest to the people, which is the city form of government. As such, the Council urges the Legislature to respect local decision-making wherever appropriate, and not infringe into those areas that have traditionally been regulated by elected City officials. Examples of appropriate local decision-making include the determination of whether to allow recreational marijuana home growing, and local control regarding zoning density, including flexibility relating to accessory dwelling units. Protect and Restoret#e Local State -Shared Revenues The City requests that the Legislature protectpreserve and restore local state -shared revenues. These funds include the Liquor Excise Tax Account ($487,739 in 2018), Liquor Board Profits ($786,251 in 2018), Municipal Criminal Justice Assistance Account ($567,445 in 2018), City -County Assistance Account ($27,311 in 2018) and Marijuana Revenues ($259,242 in 2018). Specifically, the City supports legislation that removes the 2011 cap on Liquor Profit revenues to restore the historical 50/50 revenue sharing relationship between the State and local governments. Protect Businesses by Reforming State Regulatory Burden The City strongly supports businesses small and large, in our City and across the state, because they are the lifeblood of our economy. Unfortunately, these businesses are forced to compete in a state regulatory environment that is increasingly burdensome, making it difficult to compete with businesses in neighboring states. Of most urgent concern is the regressive state business & occupation tax, as well as reforming the Department of Children, Youth and Families oversight program. The City supports rebalancing the state- wide regulatory framework to encourage and support business development and retention. The City supports AWC legislative agenda items that serve the best interests of Spokane Valley. Page 2 of 2 DRAFT 2020 Legislative Agenda. (Scheduled for adoption by Council November 19. 2019) Transportation Funding Request: Bridging the Valley The City continues to make headway on the multi -phase Bridging the Valley project to replace three at -grade crossings that bisect north/south commerce in the City. With the State's assistance on the Phase 1 Barker Road Grade Separation Project in the 2017-2019 budget, the City is making significant progress to improve the safety and economic competitiveness of our community. The City successfully secured the only 2017 federal TIGER grant in the State, and those grant funds were applied to the Barker Road Grade Separation Project. This project is fully funded, engineering design and right-of-way acquisition is underway, and construction is programmed for 2020. Phase 2: Pines Road /BNSF Grade Separation Project The City respectfully requests that the State make an investment in the safety of the Spokane Valley region through the Bridging the Valley project by allocating an additional $2.9 million to the Pines Road/BNSF Grade Separation project. Pines Road is one of the region's key transportation corridors, carrying both private and commercial/industrial traffic from Trent Avenue (SR 290) across the Spokane River to I-90 and commercial areas south of the I-90 freeway. In 2018, the Freight Mobility Strategic Investment Board (FMSIB) rated this at -grade crossing as the highest ranked unfunded Tier 1 rail crossing in the State out of 4,171 at -grade crossings based upon freight mobility and safety. The project will also improve the intersection of two state highways, Pines Road (SR 27) and Trent Avenue (SR 290). On average, 60 trains travel through the Pines/BNSF crossing each day, blocking traffic movements for nearly 3.5 hours. Vehicle delay is expected to increase with the addition of a second mainline BNSF track at Pines Road in 2020. In addition, about 34,000 vehicles pass through the adjacent Pines/Trent intersection, including freight from Canada and northern Idaho. The average daily traffic volume on Pines Road is more than double the vehicles of the funded Barker Road project. Pines Road is also the primary access to almost 230 acres of undeveloped mixed-use, commercial and industrial land. Total project cost is estimated at $29 million, and the City has thus far secured $7.8 million, including $4.7 million in City funds, $1.9 million from our regional metropolitan planning organization (MPO) and a $1.25 million CRISI grant. The City currently has one pending BUILD application outstanding. We have yet to receive any State contributions toward improving this intersection of two State highways and request $7.8 million of State dollars that could be inclusive of TIB, FMSIB or a direct legislative appropriation. With this State commitment we believe we can be successful obtaining the balance of the project through Federal sources. 1-90 Barker -to -Harvard Project Cost Overruns The City of Spokane Valley supports WSDOT in its continuing efforts to achieve state and local transportation purposes, including connectivity and safety. In doing so, the City seeks to continue advocating its position that WSDOT projects need to remain the financial responsibility of the State of Washington. Projects by local agencies generally have a beneficial effect on regional and state facilities as well, and state and regional projects generally have a beneficial effect on the local transportation network. However, this does not imply that a financial responsibility should exist between the agencies since there is no policy or operational control of another agency's project absent an agreement to do so. For example, the City supports its neighboring jurisdiction, the City of Liberty Lake, in supporting budget proviso language stating that WSDOT is responsible for any cost overruns on the Harvard to Barker project, except for those components of the project within the City of Liberty Lake. The City of Liberty Lake has agreed to fund any cost overruns on the components of the project located within its boundaries. Page 1 of 2 DRAFT Capital Project Request — (Sullivan Park Water Line/Police Precinct Parking Lot Paving Project) The City of Spokane Valley respectfully requests that the Legislature allocate $413,000 from the Capital Budget to pay for installation of a water line to Sullivan Park. The City owns property adjacent to the Spokane River that it uses as Sullivan Park. The City is purchasing approximately 14 additional acres from the Washington State Department of Transportation to expand the park. Both parcels sit in an area unserved by a water district, and which require installation of a water line by Trentwood Irrigation District under the Union Pacific rail line. Trentwood's engineering estimate for the project is $413,000. Sullivan Park is currently served by an underperforming well that will be insufficient to service the expanded park. <OR> The City of Spokane Valley respectfully requests that the Legislature allocate $***,*** from the Capital Budget to pay for paving of additional property associated with the City's Police Precinct Building. The City recently purchased 1.08 acres adjacent to the Precinct to provide additional storage necessary for the efficient operation of the Police Department. The new property needs paving and minor storm water improvements to become operational for law enforcement purposes. Economic Development Tools The City of Spokane Valley supports legislative efforts to adopt and enhance statutory mechanisms and state programs that encourage economic development, including border communities that experience the loss of sales to other communities in neighboring states. As such, we encourage the Legislature to adopt mechanisms that promote increased economic development within our communities, including increasing funding to the Public Works Assistance Account, expanding the Rural County Sales & Use Tax Credit for Public Facilities to border counties, and reinvesting in the Local Revitalization Program. Defend Local Control The City of Spokane Valley incorporated in 2003 as a direct result of the desire of our citizens to have substantial local control of decision-making A foundational belief for the Council and the citizens they represent is that the most effective level of government is the one closest to the people, which is the city form of government. As such, the Council urges the Legislature to respect local decision-making wherever appropriate, and not infringe into those areas that have traditionally been regulated by elected City officials. Examples of appropriate local decision-making include the determination of whether to allow recreational marijuana home growing, and local control regarding zoning density, including flexibility relating to accessory dwelling units. Protect and Restore Local State -Shared Revenues The City requests that the Legislature protect and restore local state -shared revenues. These funds include the Liquor Excise Tax Account ($487,739 in 2018), Liquor Board Profits ($786,251 in 2018), Municipal Criminal Justice Assistance Account ($567,445 in 2018), City -County Assistance Account ($27,311 in 2018) and Marijuana Revenues ($259,242 in 2018). Specifically, the City supports legislation that removes the 2011 cap on Liquor Profit revenues to restore the historical 50/50 revenue sharing relationship between the State and local governments. Protect Businesses by Reforming State Regulatory Burden The City strongly supports businesses small and large, in our City and across the state, because they are the lifeblood of our economy. Unfortunately, these businesses are forced to compete in a state regulatory environment that is increasingly burdensome, making it difficult to compete with businesses in neighboring states. Of most urgent concern is the regressive state business & occupation tax, as well as reforming the Department of Children, Youth and Families oversight program. The City supports rebalancing the state- wide regulatory framework to encourage and support business development and retention. The City supports AWC legislative agenda items that serve the best interests of Spokane Valley. Page 2 of 2 CITY OF SPOKANE VALLEY Request for Council Action Meeting Date: October 22, 2019 Department Director Approval: Check all that apply: ❑ consent ❑ old business ❑ new business ❑ public hearing ❑ information ® admin. report ❑ pending legislation ❑ executive session AGENDA ITEM TITLE: Information on 1-976 GOVERNING LEGISLATION: RCW 42.17A.555 PREVIOUS COUNCIL ACTION TAKEN: N/A. BACKGROUND: RCW 42.17A.555 prohibits "use of any facilities of a public office or agency, directly or indirectly, ... for the promotion of or opposition to any ballot proposition." However, there are two applicable exceptions. Informational items that are "part of the normal and regular conduct of the office or agency" are permitted and the City Council may, after an appropriate public meeting in which both sides are allowed an opportunity to speak, pass a resolution to support or oppose a ballot measure. Further, the City Council has chosen, pursuant to its approved Governance Manual, "not to support or oppose ballot issues as those are left to the will of the people voting." Governance Manual, Ch. 2, Item F(4), pg. 38. This item is being presented as informational material only regarding Initiative -976 ("1-976") as part of the City's normal and regular conduct. All material provided herein, other than direct City fiscal impacts, is taken from the Washington State Voter's Pamphlet and material compiled by the Association of Washington Cities. What it does: 1-976 is an Initiative to the Legislature that was filed for consideration in the 2019 legislative session. The Legislature took no action on the initiative so it will be presented to voters at the general election on November 5, 2019. The ballot title for 1-976 provides: "This measure would repeal, reduce, or remove authority to impose certain vehicle taxes and fees; limit annual motor -vehicle -license fees to $30, except voter -approved charges; and base vehicle taxes on Kelley Blue Book value. Should this measure be enacted into law?" Below are some of the components of the proposed initiative: • Repeal authority of city transportation benefit districts (TBDs) to impose a car tab fee. Currently, TBDs may impose fees ranging from $20 to $80 (depending on when fees are imposed and voter approval). TBD sales taxes would still be authorized. • Lower state and local license fees for motor vehicles weighing 10,000 pounds or less to $30, except charges approved by voters after the measure's effective date. • Lower electric vehicle, snowmobile, and commercial trailer fees to $30. • Eliminate the 0.3% motor vehicle sales/lease tax on vehicle purchases. • Base any future vehicle taxes, including voter approved taxes, on vehicle's base model Kelley Blue Book value. • Eliminate authority to impose local voter -approved passenger -only motor vehicle excise tax (up to 0.4% of depreciated value based on MSRP). • Modify and reduce regional transit authority motor vehicle excise tax provisions and requires such authorities to retire bonds early where allowed and either reduce or repeal taxes pledged to bonds depending on whether bonds are retired by 2020. Sound Transit is an example of a regional transit authority. Fiscal Impacts. State taxes and fees What does it pay for? Spokane Valley receives: Vehicle License fees Various highway purposes, including State highways and local streets. City currently receives funds through state grants. Impact is undetermined at this time. May affect future state grants. Vehicles Weight Fees Various highway purposes, including State highways and local streets City currently receives funds through state grants. Impact is undetermined at this time. May affect future state grants. Snowmobiles Snowmobile facilities, safety, enforcement and education programs $0 Commercial trailers State transportation purposes $0 Electric Vehicle Fee Transportation feasibility studies and other transportation purposes City currently receives funds through state grants. Impact is undetermined at this time. May affect future state grants. Motor Vehicle Sales/Lease tax Multimodal account, various transportation purposes City receives a distribution of multimodal transportation funds as part of state shared revenues in the Street O&M Fund #101. City currently receives funds through state grants. Impact is undetermined at this time. May affect future state grants. TBD Vehicle License fees Local TBD purposes (typically pavement preservation, local road projects) $0, as the City has not created a TBD. Local Voter -Approved Passenger -Only Ferry MVET Local passenger -only ferry service $0 Sound Transit taxes Debt service on bonds for Sound Transit $0 The Office of Financial Management Fiscal Note for 1-976 in the Voter's Pamphlet estimates, based upon the June 2019 Transportation Revenue Forecast, the following fiscal impacts: State revenue impact: $1.921 billion over six years (FY 2020-25) Local direct revenue impact: $2.317 billion over six years (FY 2020-25) Total State and Local Direct: $4.238 billion over six years (FY 2020-25) Note that the estimate of local direct revenue impact does not include any reductions that may occur from State allocations or distributions of transportation revenues, State grants, and other State -funded programs. Such impacts are purely speculative at this point. OPTIONS: N/A. RECOMMENDED ACTION OR MOTION: N/A. BUDGET/FINANCIAL IMPACTS: Unknown at this time. STAFF CONTACT: Erik Lamb, Deputy City Attorney ATTACHMENTS: Copy of 1-976. Initiative Measure No. 97 6, filed March 19, 2018 BRING BACK OUR $30 CAR TABS AN ACT Relating to limiting state and local taxes, fees, and other charges relating to vehicles; amending RCW 46.17.350, 46.17.355, 46.17.323, 82.08.020, 82.44.065, 81.104.140, and 81.104.160; adding a new section to chapter 46.17 RCW; adding a new section to chapter 82.44 RCW; adding a new section to chapter 81.112 RCW; creating new sections; repealing RCW 46.17.365, 46.68.415, 82.80.130, 82.80.140, 82.44.035, and 81.104.160; and providing an effective date. BE IT ENACTED BY THE PEOPLE OF THE STATE OF WASHINGTON: POLICIES AND PURPOSES NEW SECTION. Sec. 1. Voters have repeatedly approved initiatives limiting vehicle costs, yet politicians keep ignoring the voters' repeated, unambiguous mandate by imposing higher and higher vehicle taxes and fees. It's not fair and it must stop. Without this follow-up ballot measure, vehicle costs will continue to skyrocket until vehicle charges are obscenely expensive, as they were prior to Initiative 695. This measure and each of its provisions limit state and local taxes, fees, and other charges relating to motor vehicles. This measure would limit annual motor vehicle license fees to $30, except voter -approved charges, repeal and remove authority to impose certain vehicle taxes and charges; and base vehicle taxes on Kelley Blue Book rather than the dishonest, inaccurate, and artificially inflated manufacturer's suggested retail price (MRSP). Voters have repeatedly approved initiatives limiting vehicle costs. Politicians must learn to listen to the people. LIMITING ANNUAL MOTOR -VEHICLE -LICENSE FEES TO $30, EXCEPT VOTER -APPROVED CHARGES NEW SECTION. Sec. 2. A new section is added to chapter 46.17 RCW to read as follows: (1) State and local motor vehicle license fees may not exceed $30 per year for motor vehicles, regardless of year, value, make, or model. (2) For the purposes of this section, "state and local motor vehicle license fees" means the general license tab fees paid annually for licensing motor vehicles, including but not limited to cars, sport utility vehicles, light trucks under RCW 46.17.355, motorcycles, and motor homes, and do not include charges approved by voters after the effective date of this section. This annual fee must be paid and collected annually and is due at the time of initial and renewal vehicle registration. Sec. 3. RCW 46.17.350 and 2014 c 30 s 2 are each amended to read as follows: (1) Before accepting an application for a vehicle registration, the department, county auditor or other agent, or subagent appointed 2 by the director shall require the applicant, unless specifically exempt, to pay the following vehicle license fee by vehicle type: VEHICLE TYPE INITIAL FEE RENEWAL DISTRIBUTED FEE UNDER (a) Auto stage, six seats or $ 30.00 $ 30.00 RCW 46.68.030 less (b) Camper $ 4.90 $ 3.50 RCW 46.68.030 (c) Commercial trailer $ $ 30.00 RCW 46.68.035 ( (31.00) 30.00 (d) For hire vehicle, six $ 30.00 $ 30.00 RCW 46.68.030 seats or less (e) Mobile home (if $ 30.00 $ 30.00 RCW 46.68.030 registered) (f) Moped $ 30.00 $ 30.00 RCW 46.68.030 (g) Motor home $ 30.00 $ 30.00 RCW 46.68.030 (h) Motorcycle $ 30.00 $ 30.00 RCW 46.68.030 (i) Off-road vehicle $ 18.00 $ 18.00 RCW 46.68.045 (j) Passenger car $ 30.00 $ 30.00 RCW 46.68.030 (k) Private use single -axle $ 15.00 $ 15.00 RCW 46.68.035 trailer (1) Snowmobile $ $ RCW 46.68.350 ((50.00) ((4-990) 30.00 30.00 (m) Snowmobile, vintage $ 12.00 $ 12.00 RCW 46.68.350 (n) Sport utility vehicle $ 30.00 $ 30.00 RCW 46.68.030 (o) Tow truck $ 30.00 $ 30.00 RCW 46.68.030 (p) Trailer, over 2000 $ 30.00 $ 30.00 RCW 46.68.030 pounds (q) Travel trailer $ 30.00 $ 30.00 RCW 46.68.030 (r) Wheeled all -terrain $ 12.00 $ 12.00 RCW 46.09.540 vehicle, on -road use 3 (s) Wheeled all -terrain vehicle, off-road use $ 18.00 $ 18.00 RCW 46.09.510 (2) The vehicle license fee required in subsection (1) of this section is in addition to the filing fee required under RCW 46.17.005, and any other fee or tax required by law. Sec. 4. RCW 46.17.355 and 2015 3rd sp.s. c 44 s 201 are each amended to read as follows: (1)(a) For vehicle registrations that are due or become due before July 1, 2016, in lieu of the vehicle license fee required under RCW 46.17.350 and before accepting an application for a vehicle registration for motor vehicles described in RCW 46.16A.455, the department, county auditor or other agent, or subagent appointed by the director shall require the applicant, unless specifically exempt, to pay the following license fee by weight: WEIGHT SCHEDULE A SCHEDULE B 4,000 pounds $ 38.00 $ 38.00 6,000 pounds $ 48.00 $ 48.00 8,000 pounds $ 58.00 $ 58.00 10,000 pounds $ 60.00 $ 60.00 12,000 pounds $ 77.00 $ 77.00 14,000 pounds $ 88.00 $ 88.00 16,000 pounds $ 100.00 $ 100.00 18,000 pounds $ 152.00 $ 152.00 20,000 pounds $ 169.00 $ 169.00 22,000 pounds $ 183.00 $ 183.00 24,000 pounds $ 198.00 $ 198.00 26,000 pounds $ 209.00 $ 209.00 28,000 pounds $ 247.00 $ 247.00 30,000 pounds $ 285.00 $ 285.00 32,000 pounds $ 344.00 $ 344.00 34,000 pounds $ 366.00 $ 366.00 36,000 pounds $ 397.00 $ 397.00 38,000 pounds $ 436.00 $ 436.00 4 40,000 pounds $ 499.00 $ 499.00 42,000 pounds $ 519.00 $ 609.00 44,000 pounds $ 530.00 $ 620.00 46,000 pounds $ 570.00 $ 660.00 48,000 pounds $ 594.00 $ 684.00 50,000 pounds $ 645.00 $ 735.00 52,000 pounds $ 678.00 $ 768.00 54,000 pounds $ 732.00 $ 822.00 56,000 pounds $ 773.00 $ 863.00 58,000 pounds $ 804.00 $ 894.00 60,000 pounds $ 857.00 $ 947.00 62,000 pounds $ 919.00 $ 1,009.00 64,000 pounds $ 939.00 $ 1,029.00 66,000 pounds $ 1,046.00 $ 1,136.00 68,000 pounds $ 1,091.00 $ 1,181.00 70,000 pounds $ 1,175.00 $ 1,265.00 72,000 pounds $ 1,257.00 $ 1,347.00 74,000 pounds $ 1,366.00 $ 1,456.00 76,000 pounds $ 1,476.00 $ 1,566.00 78,000 pounds $ 1,612.00 $ 1,702.00 80,000 pounds $ 1,740.00 $ 1,830.00 82,000 pounds $ 1,861.00 $ 1,951.00 84,000 pounds $ 1,981.00 $ 2,071.00 86,000 pounds $ 2,102.00 $ 2,192.00 88,000 pounds $ 2,223.00 $ 2,313.00 90,000 pounds $ 2,344.00 $ 2,434.00 92,000 pounds $ 2,464.00 $ 2,554.00 94,000 pounds $ 2,585.00 $ 2,675.00 96,000 pounds $ 2,706.00 $ 2,796.00 98,000 pounds $ 2,827.00 $ 2,917.00 100,000 pounds $ 2,947.00 $ 3,037.00 102,000 pounds $ 3,068.00 $ 3,158.00 104,000 pounds $ 3,189.00 $ 3,279.00 105,500 pounds $ 3,310.00 $ 3,400.00 5 (b) For vehicle registrations that are due or become due on or after July 1, 2016, in lieu of the vehicle license fee required under RCW 46.17.350 and before accepting an application for a vehicle registration for motor vehicles described in RCW 46.16A.455, the department, county auditor or other agent, or subagent appointed by the director shall require the applicant, unless specifically exempt, to pay the following license fee by gross weight: WEIGHT SCHEDULE A SCHEDULE B 4,000 pounds $ ((53.00)) 30.00 $ ((53.00)) 30.00 6,000 pounds $ ((73.00)) 30.00 $ ((73.00)) 30.00 8,000 pounds $ ((93.00)) 30.00 $ ((93.00)) 30.00 10,000 pounds $ ((93.00)) 30.00 $ ((93.00)) 30.00 12,000 pounds $ 81.00 $ 81.00 14,000 pounds $ 88.00 $ 88.00 16,000 pounds $ 100.00 $ 100.00 18,000 pounds $ 152.00 $ 152.00 20,000 pounds $ 169.00 $ 169.00 22,000 pounds $ 183.00 $ 183.00 24,000 pounds $ 198.00 $ 198.00 26,000 pounds $ 209.00 $ 209.00 28,000 pounds $ 247.00 $ 247.00 30,000 pounds $ 285.00 $ 285.00 32,000 pounds $ 344.00 $ 344.00 34,000 pounds $ 366.00 $ 366.00 36,000 pounds $ 397.00 $ 397.00 38,000 pounds $ 436.00 $ 436.00 40,000 pounds $ 499.00 $ 499.00 42,000 pounds $ 519.00 $ 609.00 44,000 pounds $ 530.00 $ 620.00 46,000 pounds $ 570.00 $ 660.00 48,000 pounds $ 594.00 $ 684.00 50,000 pounds $ 645.00 $ 735.00 52,000 pounds $ 678.00 $ 768.00 54,000 pounds $ 732.00 $ 822.00 56,000 pounds $ 773.00 $ 863.00 6 58,000 pounds $ 804.00 $ 894.00 60,000 pounds $ 857.00 $ 947.00 62,000 pounds $ 919.00 $ 1,009.00 64,000 pounds $ 939.00 $ 1,029.00 66,000 pounds $ 1,046.00 $ 1,136.00 68,000 pounds $ 1,091.00 $ 1,181.00 70,000 pounds $ 1,175.00 $ 1,265.00 72,000 pounds $ 1,257.00 $ 1,347.00 74,000 pounds $ 1,366.00 $ 1,456.00 76,000 pounds $ 1,476.00 $ 1,566.00 78,000 pounds $ 1,612.00 $ 1,702.00 80,000 pounds $ 1,740.00 $ 1,830.00 82,000 pounds $ 1,861.00 $ 1,951.00 84,000 pounds $ 1,981.00 $ 2,071.00 86,000 pounds $ 2,102.00 $ 2,192.00 88,000 pounds $ 2,223.00 $ 2,313.00 90,000 pounds $ 2,344.00 $ 2,434.00 92,000 pounds $ 2,464.00 $ 2,554.00 94,000 pounds $ 2,585.00 $ 2,675.00 96,000 pounds $ 2,706.00 $ 2,796.00 98,000 pounds $ 2,827.00 $ 2,917.00 100,000 pounds $ 2,947.00 $ 3,037.00 102,000 pounds $ 3,068.00 $ 3,158.00 104,000 pounds $ 3,189.00 $ 3,279.00 105,500 pounds $ 3,310.00 $ 3,400.00 (2) Schedule A applies to vehicles either used exclusively for hauling logs or that do not tow trailers. Schedule B applies to vehicles that tow trailers and are not covered under Schedule A. (3) If the resultant gross weight is not listed in the table provided in subsection (1) of this section, it must be increased to the next higher weight. (4) The license fees provided in subsection (1) of this section and the freight project fee provided in subsection ((-(6})) (7) of this section are in addition to the filing fee required under RCW 46.17.005 and any other fee or tax required by law. 7 (5) The license fees provided in subsection (1) of this section for light trucks weighing 10,000 pounds or less are limited to $30. (6) The license fee based on declared gross weight as provided in subsection (1) of this section must be distributed under RCW 46.68.035. ((})) (7) For vehicle registrations that are due or become due on or after July 1, 2016, in addition to the license fee based on declared gross weight as provided in subsection (1) of this section, the department, county auditor or other agent, or subagent appointed by the director must require an applicant with a vehicle with a declared gross weight of more than 10,000 pounds, unless specifically exempt, to pay a freight project fee equal to fifteen percent of the license fee provided in subsection (1) of this section, rounded to the nearest whole dollar, which must be distributed under RCW 46.68.035. (((7))) (8) For vehicle registrations that are due or become due on or after July 1, 2022, in addition to the license fee based on declared gross weight as provided in subsection (1) of this section, the department, county auditor or other agent, or subagent appointed by the director must require an applicant with a vehicle with a declared gross weight of less than or equal to 12,000 pounds, unless specifically exempt, to pay an additional weight fee of ten dollars, which must be distributed under RCW 46.68.035. Sec. 5. RCW 46.17.323 and 2015 3rd sp.s. c 44 s 203 are each amended to read as follows: (1) Before accepting an application for an annual vehicle registration renewal for a vehicle that both (a) uses at least one method of propulsion that is capable of being reenergized by an external source of electricity and (b) is capable of traveling at least thirty miles using only battery power, the department, county auditor or other agent, or subagent appointed by the director must require the applicant to pay a ((onc hundred dollar fcc in addition to any othcr fccs and taxcs rcquircd by law)) $30 fee. The ((onc 8 hundred thirty dollar)) $30 fee is due only at the time of annual registration renewal. (2) This section only applies to a vehicle that is designed to have the capability to drive at a speed of more than thirty-five miles per hour. (3)(((a) Thc fcc undcr this section is imposed to providc funds t mitigatc thc impact f vehicles on state roads and highways and f r thc purpose of evaluating thc feasibility of transitioning from a revenue collection system based on fuel taxes to a road user assessment system, and is separate and distinct from othcr vehicle license fees. Proceeds from thc fcc must bc used for highway purposes, and must bc deposited in thc m t r vehicle fund created in RCW 46.68.070, subject to (b) of this subsection. {b-})) If in any year the amount of proceeds from the fee collected under this section exceeds one million dollars, the excess amount over one million dollars must be deposited as follows: (((i))) (a) Seventy percent to the motor vehicle fund created in RCW 46.68.070; (((ii))) (b) Fifteen percent to the transportation improvement account created in RCW 47.26.084; and (((iii))) (c) Fifteen percent to the rural arterial trust account created in RCW 36.79.020. (((4)(a) In addition to thc fcc established in subsection (1) of this section, before accepting an application for an annual vehicle registration renewal for a vehicle that both (i) uses at least onc method of propulsion that is capable of being rccncrgizcd by an external source of electricity and (ii) is capable of traveling at least thirty miles using only battery power, thc department, county auditor or othcr agent, or subagent appointed by thc director must require thc applicant to pay a fifty dollar fcc. (b) Thc fcc required undcr (a) of this subsection must bc distributed as follows: (i) Thc first onc million dollars raised by thc fcc must bc dcp sited into thc multimodal transportation account created in RCW 17.66.070; and 9 (ii) Any remaining amounts must be deposited into thc motor vehicle fund created in RCW 46.68.070. (5) This section applies to annual vehicle rcgistrati n renewals until thc effective date of enacted legislation that imp scs a vehicle miles traveled fcc or tax.)) REPEAL AND REMOVE AUTHORITY TO IMPOSE CERTAIN VEHICLE TAXES AND CHARGES Sec. 6. The following acts or parts of acts are each repealed: (1) RCW 46.17.365 (Motor vehicle weight fee—Motor home vehicle weight fee) and 2015 3rd sp.s. c 44 s 202 & 2010 c 161 s 533; (2) RCW 46.68.415 (Motor vehicle weight fee, motor home vehicle weight fee—Disposition) and 2010 c 161 s 813; (3) RCW 82.80.130 (Passenger -only ferry service—Local option motor vehicle excise tax authorized) and 2010 c 161 s 916, 2006 c 318 s 4, & 2003 c 83 s 206; and (4) RCW 82.80.140 (Vehicle fee—Transportation benefit district— Exemptions) and 2015 3rd sp.s. c 44 s 310, 2010 c 161 s 917, 2007 c 329 s 2, & 2005 c 336 s 16. Sec. 7. RCW 82.08.020 and 2014 c 140 s 12 are each amended to read as follows: (1) There is levied and collected a tax equal to six and five - tenths percent of the selling price on each retail sale in this state of: (a) Tangible personal property, unless the sale is specifically excluded from the RCW 82.04.050 definition of retail sale; (b) Digital goods, digital codes, and digital automated services, if the sale is included within the RCW 82.04.050 definition of retail sale; (c) Services, other than digital automated services, included within the RCW 82.04.050 definition of retail sale; (d) Extended warranties to consumers; and 10 (e) Anything else, the sale of which is included within the RCW 82.04.050 definition of retail sale. (2) There is levied and collected an additional tax on each retail car rental, regardless of whether the vehicle is licensed in this state, equal to five and nine -tenths percent of the selling price. The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070. (3) ((Bcginning July 1, 2003, thcrc is levied and collected an additional tax of three tenths f one percent of thc selling price n each retail sale of a motor vehicle in this state, other than retail car rentals taxed undcr subsccti n (2) f this section. The revenue collected undcr this subsccti n must be deposited in thc multimodal transportation account created in RCW 47.66.070. (4) For purposes of subsection (3) f this recti n, "motor vehicle" has thc meaning provided in RCW 46.04.320, but docs not include: (a) Farm tractors or farm vehicles as dcfincd in RCW 46.04.180 and 46.04.181, unless thc farm tractor or farm vehicle is f r use in the pr duction of marijuana; (b) Off road vehicles as dcfincd in RCW 46.04.365; (c) Nonhighway vehicles as dcfincd in RCW 46.09.310; and (d) Snowmobiles as dcfincd in RCW 46.04.546. (5))) Beginning on December 8, 2005, 0.16 percent of the taxes collected under subsection (1) of this section must be dedicated to funding comprehensive performance audits required under RCW 43.09.470. The revenue identified in this subsection must be deposited in the performance audits of government account created in RCW 43.09.475. ((4-6-*)) (4) The taxes imposed under this chapter apply to successive retail sales of the same property. (((7))) (5) The rates provided in this section apply to taxes imposed under chapter 82.12 RCW as provided in RCW 82.12.020. BASE VEHICLE TAXES USING KELLEY BLUE BOOK VALUE 11 NEW SECTION. Sec. 8. A new section is added to chapter 82.44 RCW to read as follows: (1) BASE VEHICLE TAXES USING KELLEY BLUE BOOK VALUE. Any motor vehicle excise tax must be calculated in an honest and accurate way so the burden on vehicle owners is not artificially inflated. For the purpose of determining a vehicle tax, a taxing district imposing a vehicle tax must set a vehicle's taxable value at the vehicle's base model Kelley Blue book value. This ensures an honest and accurate calculation of the tax and, combined with the appeal process in RCW 82.44.065, ensures that vehicle owners are taxed on their vehicle's market value. (2) For the purpose of determining a tax under this chapter, the value of a truck -type power or trailing unit, or motor vehicle, including a passenger vehicle, motorcycle, motor home, sport utility vehicle, or light duty truck is the base model Kelley Blue book value of the vehicle, excluding applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs. Sec. 9. RCW 82.44.065 and 2010 c 161 s 912 each amended to read as follows: If the department determines a value for a vehicle ((cquivalcnt t a manufacturcr's basc Guggcstcd rctail pricc or the valuc of a truck or trailcr undcr RCW 82.44.035)) under section 8 of this act, any person who pays a state or locally imposed tax for that vehicle may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.44.120. Using Kelley Blue Book value ensures an honest and accurate calculation. NEW SECTION. Sec. 10. RCW 81.104.140 and 2015 3rd sp.s. c 44 s 318 are each amended to read as follows: (1) Agencies authorized to provide high capacity transportation service, including transit agencies and regional transit authorities, and regional transportation investment districts acting 12 with the agreement of an agency, are hereby granted dedicated funding sources for such systems. These dedicated funding sources, as set forth in RCW 81.104.150, 81.104.160, 81.104.170, and 81.104.175, are authorized only for agencies located in (a) each county with a population of two hundred ten thousand or more and (b) each county with a population of from one hundred twenty-five thousand to less than two hundred ten thousand except for those counties that do not border a county with a population as described under (a) of this subsection. In any county with a population of one million or more or in any county having a population of four hundred thousand or more bordering a county with a population of one million or more, these funding sources may be imposed only by a regional transit authority or a regional transportation investment district. Regional transportation investment districts may, with the approval of the regional transit authority within its boundaries, impose the taxes authorized under this chapter, but only upon approval of the voters and to the extent that the maximum amount of taxes authorized under this chapter have not been imposed. (2) Agencies planning to construct and operate a high capacity transportation system should also seek other funds, including federal, state, local, and private sector assistance. (3) Funding sources should satisfy each of the following criteria to the greatest extent possible: (a) Acceptability; (b) Ease of administration; (c) Equity; (d) Implementation feasibility; (e) Revenue reliability; and (f) Revenue yield. (4)(a) Agencies participating in regional high capacity transportation system development are authorized to levy and collect the following voter-approved local option funding sources: (i) Employer tax as provided in RCW 81.104.150, other than by regional transportation investment districts; (ii) ((Spccial motor vehicle cxcisc tax ac provided in PCW 13 81.104.160; (iii))) Regular property tax as provided in 81.104.175; and (((iv))) (iii) Sales and use tax as provided in RCW 81.104.170. (b) Revenues from these taxes may be used only to support those purposes prescribed in subsection (10) of this section. Before the date of an election authorizing an agency to impose any of the taxes enumerated in this section and authorized in RCW 81.104.150, 81.104.160, 81.104.170, and 81.104.175, the agency must comply with the process prescribed in RCW 81.104.100 (1) and (2) and 81.104.110. No construction on exclusive right-of-way may occur before the requirements of RCW 81.104.100(3) are met. (5) Except for the regular property tax authorized in 81.104.175, the authorization in subsection (4) of this section may not adversely affect the funding authority of transit agencies not provided for in this chapter. Local option funds may be used to support implementation of interlocal agreements with respect to the establishment of regional high capacity transportation service. Except when a regional transit authority exists, local jurisdictions must retain control over moneys generated within their boundaries, although funds may be commingled with those generated in other areas for planning, construction, and operation of high capacity transportation systems as set forth in the agreements. (6) Except for the regular property tax authorized in 81.104.175, agencies planning to construct and operate high capacity transportation systems may contract with the state for collection and transference of voter -approved local option revenue. (7) Dedicated high capacity transportation funding sources authorized in RCW 81.104.150, 81.104.160, 81.104.170, and 81.104.175 are subject to voter approval by a simple majority. A single ballot proposition may seek approval for one or more of the authorized taxing sources. The ballot title must reference the document identified in subsection (8) of this section. (8) Agencies must provide to the registered voters in the area a document describing the systems plan and the financing plan set forth in RCW 81.104.100. It must also describe the relationship of 14 the system to regional issues such as development density at station locations and activity centers, and the interrelationship of the system to adopted land use and transportation demand management goals within the region. This document must be provided to the voters at least twenty days prior to the date of the election. (9) For any election in which voter approval is sought for a high capacity transportation system plan and financing plan pursuant to RCW 81.104.040, a local voter's pamphlet must be produced as provided in chapter 29A.32 RCW. (10)(a) Agencies providing high capacity transportation service must retain responsibility for revenue encumbrance, disbursement, and bonding. Funds may be used for any purpose relating to planning, construction, and operation of high capacity transportation systems and commuter rail systems, personal rapid transit, busways, bus sets, and entrained and linked buses. (b) A regional transit authority that ((imposcs a motor vchicic cxcisc tax aftcr the cffcctivc datc of this scction,)) imposes a property tax((,—)) or increases a sales and use tax to more than nine -tenths of one percent must undertake a process in which the authority's board formally considers inclusion of the name, Scott White, in the naming convention associated with either the University of Washington or Roosevelt stations. NEW SECTION. Sec. 11. The following acts or parts of acts are each repealed: (1) RCW 82.44.035 (Valuation of vehicles) and 2010 c 161 s 910 & 2006 c 318 s 1; and (2) RCW 81.104.160 (Motor vehicle excise tax for regional transit authorities ---Sales and use tax on car rentals ---Former motor vehicle excise tax repealed) and 2015 3rd sp.s. c 44 s 319, 2010 c 161 s 903, 2009 c 280 s 4, 2003 c 1 s 6 (Initiative Measure No. 776, approved November 5, 2002), & 1998 c 321 s 35 (Referendum Bill No. 49, approved November 3, 1998). 15 NEW SECTION. Sec. 12. A new section is added to chapter 81.112 RCW to read as follows: In order to effectuate the policies, purposes, and intent of this act and to ensure that the motor vehicle excise taxes repealed by this act are no longer imposed or collected, an authority that imposes a motor vehicle excise tax under RCW 81.104.160 must fully retire, defease, or refinance any outstanding bonds issued under this chapter if: (1) Any revenue collected prior to the effective date of this section from the motor vehicle excise tax imposed under RCW 81.104.160 has been pledged to such bonds; and (2) The bonds, by virtue of the terms of the bond contract, covenants, or similar terms, may be retired or defeased early or refinanced. Sec. 13. RCW 81.104.160 and 2015 3rd sp.s. c 44 s 319 are each amended to read as follows: (1) Regional transit authorities that include a county with a population of more than one million five hundred thousand may submit an authorizing proposition to the voters, and if approved, may levy and collect an excise tax, at a rate approved by the voters, but not exceeding ((cight tcnths)) two-tenths of one percent on the value, under chapter 82.44 RCW, of every motor vehicle owned by a resident of the taxing district, solely for the purpose of providing high capacity transportation service. The maximum tax rate under this subsection does not include a motor vehicle excise tax approved before the effective date of this section if the tax will terminate on the date bond debt to which the tax is pledged is repaid. This tax does not apply to vehicles licensed under RCW 46.16A.455 except vehicles with an unladen weight of six thousand pounds or less, RCW 46.16A.425 or 46.17.335(2). Notwithstanding any other provision of this subsection or chapter 82.44 RCW, a motor vehicle excise tax imposed by a regional transit authority before or after the effective date of this section must comply with chapter 82.44 RCW as it existed on January 1, 1996, until December 31st of the year in 16 which the regional transit authority repays bond debt to which a motor vehicle excise tax was pledged before the effective date of this section. Motor vehicle taxes collected by regional transit authorities after December 31st of the year in which a regional transit authority repays bond debt to which a motor vehicle excise tax was pledged before the effective date of this section must comply with chapter 82.44 RCW as it existed on the date the tax was approved by voters. (2) An agency and high capacity transportation corridor area may impose a sales and use tax solely for the purpose of providing high capacity transportation service, in addition to the tax authorized by RCW 82.14.030, upon retail car rentals within the applicable jurisdiction that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of tax may not exceed 2.172 percent. The rate of tax imposed under this subsection must bear the same ratio of the 2.172 percent authorized that the rate imposed under subsection (1) of this section bears to the rate authorized under subsection (1) of this section. The base of the tax is the selling price in the case of a sales tax or the rental value of the vehicle used in the case of a use tax. (3) Any motor vehicle excise tax previously imposed under the provisions of RCW 81.104.160(1) shall be repealed, terminated, and expire on December 5, 2002, except for a motor vehicle excise tax for which revenues have been contractually pledged to repay a bonded debt issued before December 5, 2002, as determined by Pierce County et al. v. State, 159 Wn.2d 16, 148 P.3d 1002 (2006) . In the case of bonds that were previously issued, the motor vehicle excise tax must comply with chapter 82.44 RCW as it existed on January 1, 1996. (4) If a regional transit authority imposes the tax authorized under subsection (1) of this section, the authority may not receive any state grant funds provided in an omnibus transportation appropriations act except transit coordination grants created in chapter 11, Laws of 2015 3rd sp. sess. 17 NEW SECTION. Sec. 14. CONSTRUCTION CLAUSE. The provisions of this act are to be liberally construed to effectuate the intent, policies, and purposes of this act. NEW SECTION. Sec. 15. SEVERABILITY CLAUSE. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected. NEW SECTION. Sec. 16. EFFECTIVE DATE. (1) Sections 10 and 11 of this act take effect on the date that the regional transit authority complies with section 12 of this act and retires, defeases, or refinances its outstanding bonds. (2) Section 13 takes effect April 1, 2020, if sections 10 and 11 of this act have not taken effect by March 31, 2020. (3) The regional transit authority must provide written notice of the effective dates of sections 10, 11, and 13 of this act to affected parties, the chief clerk of the house of representatives, the secretary of the senate, the office of the code reviser, and others as deemed appropriate by the regional transit authority. NEW SECTION. Sec. 17. TITLE. This act is known and may be cited as "Bring Back Our $30 Car Tabs." --- END --- 18 Nov 5, 2019 Meeting Cancelled (election night) To: From: Re: DRAFT ADVANCE AGENDA as of October 17, 2019; 10:15 a.m. Please note this is a work in progress; items are tentative Council & Staff City Clerk, by direction of City Manager Draft Schedule for Upcoming Council Meetings Oct 29, 2019, Study Session, 6:00 p.m. [due Tue Oct 22] ACTION ITEMS: 1. First Reading Ordinance 19-018 Amending Park Regulations — Erik Lamb, Mike Stone 2. First Reading Ordinance 19-019 Regulating Public Camping — Erik Lamb NON -ACTION ITEMS: 3. Mental Health Crisis Stabilization Facility Prjct—M.Koudelka, M.Werner; Ariane Schmidt, Kristin Gable(30 min) (15 minutes) (15 minutes) 4. Police Dept Quarterly Report — Chief Werner 5. Barker/I-90 WSDOT Interchange Project Update — Erica Amsden, Gloria Mantz 6. Pavement Preservation, Ad Hoc Committee — Adam Jackson, Bill Helbig 7. Advance Agenda — Mayor Higgins 8. Info Only: Election Night and Council Meetings History (10 minutes) (10 minutes) (40 minutes) (5 minutes) [*estimated meeting 95 mins] Nov 12, 2019, Formal Meeting Format, 6:00 p.m. 1. PUBLIC HEARING: #3 — Final 2020 Budget — Chelsie Taylor 2. Consent Agenda (claims, payroll, minutes) 3. Second Reading Ordinance 19-016 for Budget Amendment 2019 — Chelsie Taylor 4. Second Reading Ordinance 19-017, 2020 Budget — Chelsie Taylor 5. Second Reading Ordinance 19-018 Amending Park Regulations — Erik Lamb, Mike Stone 6. Second Reading Ordinance 19-019 Regulating Public Camping — Erik Lamb 7. Resolution 19-015 Adopting Parks & Rec MasterPlan — Mike Stone, Chaz Bates 8. Admin Report: Comp Plan Amendments — Mike Basinger, Chaz Bates 9. Admin Report: LTAC Recommendations to Council — Chelsie Taylor 10. Admin Report: Advance Agenda — Mayor Higgins [due Tue Nov 51 (10 minutes) (5 minutes) (10 minutes) (10 minutes) (15 minutes) (15 minutes) (15 minutes) (20 minutes) (15 minutes) (5 minutes) [*estimated meeting: 120 mins] Nov 19, 2019, Study Session, 6:00 p.m. [due Tue Nov 12] ACTION ITEMS: 1. Resolution to Set Hearing for Proposed Street Vacation STV -2019-0004 — Karen Kendall 2. Resolution to Set Hearing for Proposed Street Vacation STV 2019-0005 — Lori Barlow 3. Motion Consideration: Comp Plan Docket — Mike Basinger, Chaz Bates 4. Motion Consideration: 2020 State Legislative Agenda — Mark Calhoun, Cary Driskell NON -ACTION ITEMS: 5. Proposed 2020 Fee Resolution — Chelsie Taylor 6. Advance Agenda — Mayor Higgins Nov 26, 2019, Formal Meeting Format, 6:00 p.m. 1. Consent Agenda (claims, payroll, minutes) 2. Admin Report: Marketing & Communications Report 3. Admin Report: Advance Agenda — Mayor Higgins 4. Info Only: Department Reports (5 minutes) (5 minutes) (15 minutes) (10 minutes) (10 minutes) (5 minutes) [*estimated meeting: 50 mins] [due Tue Nov 19] (5 minutes) — L. Brassfield, J.Kleingartner, M.Basinger (15 mins) (5 minutes) [*estimated meeting: 25 mins] Dec 3, 2019, Study Session, Meeting Cancelled (due to Thanksgiving Week) Draft Advance Agenda 10/17/2019 11:10:30 AM Page 1 of 2 Dec 10, 2019, Formal Meeting Format, 6:00 p.m. 1. Consent Agenda (claims, payroll, minutes) 2. Proposed Fee Resolution for 2020 — Chelsie Taylor 3. Motion Consideration: Lodging Tax Awards for 2020 — Chelsie Taylor 4. Admin Report: Advance Agenda — Mayor Higgins Dec 17, 2019, Study Session, 6:00 p.m. 1. Advance Agenda — Mayor Higgins December 24, 2019, and December 31, 2019 meetings cancelled [due Tue Dec 3] (5 minutes) (15 minutes) (20 minutes) (5 minutes) [*estimated meeting 45 mins] Jan 7, 2020, Study Session, 6:00 p.m. 1. Council officer Selections for Mayor and Deputy Mayor — Chris Bainbridge 2. New Employee Report — John Whitehead 3. Admin Report: Advance Agenda Jan 14, 2020, Formal Meeting Format, 6:00 p.m. 1. Consent Agenda (claims, payroll, minutes) 2. Mayoral Appointments- Planning Commissioners 3. Mayoral Appointments: Lodging Tax Advisory Committee Members 4. Admin Report: Advance Agenda Jan 21, 2020, Study Session, 6:00 p.m. 1. New Employee Quarterly Report — John Whitehead 2. Police Department Quarterly Report — Chief Werner 3. Advance Agenda *time for public or Council comments not included OTHER PENDING AND/OR UPCOMING ISSUES/MEETINGS: Appleway Trail Amenities Donation Recognition Graffiti Health District Re SV Stats Land Use Notice Requirements Mirabeau Park Forestry Mgmt. Naming City Facilities Protocol New Employee Rpt (Jan, April, July, Oct) Opposition to City Levied Income Tax Park Lighting PFD Presentation Police Dept Qtr Rpt (Jan, April, July, Oct) Sign Ordinance SRTC/Census Coordinator St. Illumination (owners, cost, location) St. O&M Pavement Preservation Tree City USA Utility Facilities in ROW Vaping Water Districts & Green Space Way Finding Signs Draft Advance Agenda 10/17/2019 11:10:30 AM [due Tue Dec 10] (5 minutes) [due Tue Dec 311 (15 minutes) (5 minutes) (5 minutes) [due Tue Jan 7l (5 minutes) (10 minutes (10 minutes) (5 minutes) [due Jan 141 (5 minutes) (10 minutes) (5 minutes) Page 2 of 2 City of Spokane Valley Community & Public Works Department Monthly Report 01/01/2019 - 09/30/2019 Page Title 1 Cover Sheet 2 Pre -Application Meetings Requested 3 Online Applications Received 4 Construction Applications Received 5 Land Use Applications Received 6 Construction Permits Issued 7 Land Use Applications Approved 8 Development Inspections Performed 9 Code Enforcement 10 Revenue 11 Building Permit Valuations Printed 10/03/2019 08:10 Page 1 of 11 Community & Public Works Department Monthly Report 01/01/2019 - 09/30/2019 Pre -Application Meetings Requested A Pre -Application Meeting is a service provided to help our customers identify the code requirements related to their project proposal. Community & Public Works Department scheduled a total of 13 Pre -Application Meetings in September 2019. 30 20_ 10 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Commercial Pre -App Land Use Pre -Application Meeting Monthly Totals Annual Total To -Date: 135 Land Use Pre -Application ® Commercial Pre -App Meeting Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 9 9 9 14 6 14 12 4 7 0 0 0 4 4 7 4 5 9 6 6 6 0 0 0 13 13 16 18 11 23 18 10 13 0 0 0 Printed 10/03/2019 08:10 Page 2 of 11 Community & Public Works Department Monthly Report 01/01/2019 - 09/30/2019 Online Applications Received Community & Public Works Department received a total of 206 Online Applications in September 2019. ,111 11,1111111111 II 11111111111111111111 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Trade Permit 11::::1 Right of Way Permit Sign Permit Reroof Permit Pre -Application Meeting Request Demolition Permit Other Online Applications Approach Permit Approach Permit Demolition Permit Other Online Applications Pre -Application Meeting Request Reroof Permit Right of Way Permit Sign Permit Trade Permit Monthly Totals Annual Total To -Date: Printed 10/03/2019 08:10 1,973 Jan Feb Mar Apr May Jun Jul Aug Sep 0 0 1 1 1 7 3 2 Oct Nov Dec 2 0 0 0 0 2 2 4 2 4 1 7 4 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 26 7 21 34 37 37 44 51 31 75 33 46 64 76 71 79 68 47 3 1 2 2 1 3 1 3 6 107 110 101 127 116 122 126 134 116 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 212 153 173 232 233 244 254 266 206 0 0 0 Page 3 of 11 Community & Public Works Department Monthly Report 01/01/2019 - 09/30/2019 Construction Applications Received Community & Public Works Department received a total of 499 Construction Applications in September 2019. 600 400 200 111 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Commercial - New Commercial - TI Residential - New ® Other Construction Permits ommercial - New ommercial - TI esidential - New ommercial - Trade esidential - Trade esidential - Accessory emolition ign ther Construction Permits Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 29 24 8 6 1 11 19 32 38 20 15 7 15 15 17 6 6 10 0 0 12 19 26 25 53 41 48 41 27 0 0 0 15 6 10 12 13 21 23 17 9 0 0 0 40 22 35 47 67 61 66 38 51 0 0 0 4 5 10 14 16 16 7 22 20 0 0 0 0 *9 *6 *8 *12 *6 *3 *8 *4 0 0 0 *13 *4 *9 *12 *5 *6 *10 *10 *10 0 0 0 *264 *205 *222 *324 *315 *307 *337 *353 *311 0 0 0 0 0 0 0 onthly Totals 397 309 333 463 497 486 519 527 480 0 0 0 Annual Total To -Date: Printed 10/03/2019 08:11 4,011 Page 4 of 11 *Includes Online Applications. 85 125 1461 Community & Public Works Department Monthly Report 01/01/2019 - 09/30/2019 Land Use Applications Received Community & Public Works Department received a total of 86 Land Use Applications in September 2019. 150 100 50 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Boundary Line Adjustment Short Plat Preliminary ti Long Plat Preliminary Binding Site Plan Preliminary Final Platting Zoning Map/Comp Plan Amendment State Environmental Policy Act (SEPA) Administrative Exception/Interpretation Other Land Use Permits oundary Line Adjustment hort Plat Preliminary ong Plat Preliminary inding Site Plan Preliminary inal Platting r oning Map/Comp Plan Amendment -tate Environmental Policy Act (SEPA) dministrative xception/Interpretation ther Land Use Permits Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 5 2 3 3 1 1 7 4 3 0 0 0 4 3 5 4 2 1 4 4 6 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 3 2 8 7 6 1 1 11 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 6 0 1 2 0 0 0 0 0 0 0 3 1 1 0 1 0 2 0 0 0 72 115 125 119 130 61 100 118 72 0 0 0 onthly Totals Mr I WI Annual Total To -Date: Printed 10/03/2019 08:11 1,043 Page 5 of 11 Community & Public Works Department Monthly Report 01/01/2019 - 09/30/2019 Construction Permits Issued Community & Public Works Department issued a total of 376 Construction Permits in September 2019. 600 400 200 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Commercial - New A Commercial - TI Residential - New Other Construction Permits Commercial - New Commercial - TI Residential - New Commercial - Trade Residential - Trade Residential - Accessory Demolition Sign Other Construction Permits Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 1 6 16 7 5 2 18 10 9 0 0 0 12 14 15 10 11 15 11 4 8 0 0 0 13 11 15 30 42 38 52 38 25 0 0 0 18 5 11 15 13 17 16 11 9 0 0 0 40 29 26 53 55 69 64 43 35 0 0 0 5 4 6 17 12 12 11 13 17 0 0 0 0 5 6 8 12 4 4 3 4 0 0 0 7 8 6 14 4 5 7 11 7 0 0 0 242 187 204 321 289 302 332 321 251 0 0 0 Monthly Totals 338 269 305 475 443 464 515 454 365 0 0 0 Annual Total To -Date: Printed 10/03/2019 08:37 3,628 Page 6 of 11 Community & Public Works Department Monthly Report 01/01/2019 - 09/30/2019 Land Use Applications Approved Community & Public Works Department approved a total of 25 Land Use Applications in September 2019. 11 Jan Feb Mar Apr May ]un Jul Aug Sep Oct Nov Dec Boundary Line Adjustment Short Plat Preliminary Long Plat Preliminary Binding Site Plan Preliminary Final Platting Zoning Map/Comp Plan Amendment State Environmental Policy Act (SEPA) Administrative Exception/Interpretation Other Land Use Permits oundary Line Adjustment hort Plat Preliminary ong Plat Preliminary inding Site Plan Preliminary inal Platting r oning Map/Comp Plan Amendment -tate Environmental Policy Act (SEPA) dministrative xception/Interpretation ther Land Use Permits Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 0 0 0 1 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 o o 0 0 0 0 0 0 0 0 0 0 o o 0 0 0 0 0 0 0 0 0 0 2 0 0 0 0 2 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 O 0 1 0 0 0 0 0 0 0 0 0 O 0 0 1 0 0 0 0 0 0 0 0 39 40 43 45 48 27 33 30 24 0 0 0 onthly Totals 42 41 Annual Total To -Date: Printed 10/03/2019 08:37 341 Page 7 of 11 Community & Public Works Department Monthly Report 01/01/2019 - 09/30/2019 Development Inspections Performed Community & Public Works Department performed a total of 1402 Development Inspections in September 2019. Development Inspections include building, planning, engineering and ROW inspections. 2,500 2,000 1,500 1,000 500 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2017 2018 2019 2019 2018 2017 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Totals 1,134 799 1,116 1,510 1,667 1,632 1,496 1,760 1,375 0 0 0 1,053 1,023 1,561 1,484 1,776 2,005 1,606 1,677 1,465 1,556 1,247 982 967 779 1,356 1,351 1,726 1,680 1,374 1,760 1,462 1,630 1,381 1,114 Printed 10/03/2019 08:38 Page 8 of 11 Community & Public Works Department Monthly Report 01/01/2019 - 09/30/2019 Code Enforcement Code Enforcement Officers responded to 59 citizen requests in the month of September. They are listed by type below. Please remember that all complaints, even those that have no violation, must be investigated. 100 50 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11111 CE -Stop Work Order Environmental General Nuisance MI Property Complaint, Non -Violation CE -Stop Work Order Complaint, Non -Violation Environmental General Nuisance Property Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 0 0 0 0 0 0 0 0 0 0 0 0 o o 0 0 0 0 0 0 0 0 0 0 o o 0 0 0 1 0 0 0 0 0 0 5 0 1 4 1 2 0 1 0 0 0 0 30 11 31 41 40 38 52 23 43 0 0 0 20 13 18 22 35 24 29 35 16 0 0 0 Monthly Totals 55 24 50 67 76 65 81 59 59 0 0 0 Annual Total To -Date: Printed 10/03/2019 08:38 536 Page 9 of 11 Revenue 2019 Trend 2018 2017 2016 2015 2014 Community & Public Works Department Monthly Report 01/01/2019 - 09/30/2019 Community & Public Works Department Revenue totaled $205,592 in September 2019. 400,000 300,000 200,000 100,000 Jan 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Feb Mar Apr -•- 2019 2018 - Five -Year Trend May Jun Jul Aug Sep Oct 1 Nov Dec Totals $162,701 $231,361 $308,846 $210,262 $243,779 $243,261 $357,474 $307,270 $205,592 $0 $0 $0 X2,270,546 $148,196 $129,428 $224,427 $201,128 $266,240 $190,344 $165,307 $214,059 $183,920 $202,755 $157,915 $135,238 $193,214 $127,869 $224,540 $223,783 $235,713 $163,706 $261,083 $364,042 $254,117 $272,071 $204,526 $169,814 $185,045 $153,153 $153,939 $237,444 $318,163 $274,897 $156,278 $144,167 $159,789 $202,869 $250,078 $173,009 $2,408,831 $2,218,958 $2,694,478 $213,319 $191,658 $383,912 $196,705 $371,319 $243,029 $128,848 $271,684 $252,268 $207,849 $150,902 $133,482 $2,744,975 $74,775 $108,328 $161,174 $187,199 $123,918 $117,453 $162,551 $162,864 $99,587 $181,791 $99,627 $102,195 1,581,462 $74,628 $66,134 $198,571 $160,508 $282,086 $152,637 $117,776 $127,540 $153,838 $149,197 $84,442 $97,689 11,665,046 Printed 10/03/2019 08:39 Page 10 of 11 Community & Public Works Department Monthly Report 01/01/2019 - 09/30/2019 Building Permit Valuation Community & Public Works Department Building Permit Valuation totaled $15,283,794 in September 2019. 50, 000, 000 40, 000, 000 30, 000, 000 20, 000, 000 10, 000, 000 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec -•- 2019 2018 - Five -Year Trend 2019 Trend 2018 2017 2016 2015 2014 Jan $5.66M $10.15M $12.84M $23.82M $7.97M $2.93M $3.18M Feb Mar $22.21M $13.28M $6.72M $18.37M $28.14M $10.71M $2.45M $19.46M $21.64M $27.60M $6.98M $55.63M $8.07M $9.90M Apr $12.43M $15.34M $7.87M $31.20M $10.10M $18.60M $8.92M May $23.15M $24.66M $9.55M $35.66M $36.76M $6.73M $34.58M Jun $15.02M $19.20M $26.26M $35.64M $19.11M $7.53M $7.44M Jul Aug $46.65M $11.50M $29.25M $9.78M $7.07M $5.05M $6.37M $18.75M $18.72M $25.44M $9.05M $41.60M $8.06M $9.47M Printed 10/03/2019 08:39 Page 11 of 11 Sep $14.47M $16.08M $20.69M $8.88M $33.68M $5.15M $12.01M Oct $0.00M $12.64M $21.88M $10.05M $9.13M $14.42M $7.74M Nov Dec $0.00M $21.96M $25.46M $67.10M $7.76M $5.86M $3.60M $0.00M $8.08M $6.70M $16.78M $5.52M $5.08M $6.30M Totals p$177.80M 193.24M 220.26M 273.31M 2.47M .19M Community & Public Works Department Monthly Report 09/01/19 — 09/30/19 MAINTENANCE Agreements for Services Adopted and In Operation * Budget estimates ** Does not include September Contract Name Contractor Contract Amount Total % of Contract Expended Expended Street Maintenance Street Sweeping Storm Drain Cleaning Snow- On Call Operators Landscaping Weed Spraying Emergency Traffic Control Litter and Weed Control State Highway Maintenance Traffic Signals, Signs, Striping Dead Animal Control Poe Asphalt AAA Sweeping AAA Sweeping Multiple Senske TBD Senske Geiger Work Crew WSDOT Spokane County Mike Pederson $1,561,663.00 $490,200.00 $202,587.50 $765,000.00 $134,877.83 $39,000.00 $20,000.00 $70,000.00 $265,000.00 $670,000.00 $20,000.00 $1,289,942.21 $424,637.04 $179,575.47 $237,653.33 $50,524.92 $21,235.50 $11,294.44 $47,464.10 $168,920.21 $384,771.34 $6,800.00 82.60% 86.63% 88.64% 31.07% 37.46% 54.45% 56.47% 67.81 63.74% 57.43% 34.00% IMEMIMEEE Citizen Requests for Public Works - September 2019 Request Submitted In Progress Resolved / Waiting Broken Sprinker Construction - CPW Construction - Development Construction - Private Dead Animal Removal General Street Maint Gravel Shouldering Hazard on Street Illegal Dumping - Objects Report a Pothole Sidewalks - repair Ve.etation / W SOLID WASTE STORMWATER 1 13 2 4 9 17 1 3 6 6 2 10 2 16 35 20 0 0 0 0 0 2 0 0 0 1 1 0 0 7 2 0 1 13 2 4 9 15 1 3 6 5 1 10 2 9 33 20 Totals 147 13 13 STREET MAINTENANCE ACTIVITY The following is a summary of Contractor maintenance activities in the City of Spokane Valley for September 2019: • Poe Asphalt — Gravel shoulder maintenance. Completed asphalt patches on Thierman and Vista Road in conjunction with the Union Pacific Railroad. • AAA Sweeping — Arterial sweeping continued. Swept around all schools. • AAA Sweeping Vactor Contract — Cleaning arterial catchbasins and drywells, sidewalk underdrains and swale inlets. • Geiger Work Crew — Litter Pickup, tree trimming and cutting dryland grass along city right of ways and swale properties. • Pothole patching WASTEWATER Status of the process can be monitored at: http://www.spokaneriver.net/, http://www.ecy.wa.gov/geographic/spokane/spokane river basin.htm, http://www.spokanecounty.org/utilities/WaterReclamation/content.aspx?c=2224 and http://www.spokaneriverpartners.com/ STORMWATER UTILITY The following is a summary of City Stormwater Utility activities for September 2019: • Continue Task Management of the Drywell Retrofit with Pavement Preservation Water Quality Agreement. Environmental tasks SEPA, and Inadvertent Discovery Plan completed. Cultural Resources still pending. • In concert with the release of the revised Stormwater Management Manual for Eastern Washington (Dept. of Ecology), COSV Stormwater Utility began coordinated effort with City of Spokane, and Spokane County to evaluate the Spokane Regional Stormwater Manual for equivalency. • Continue process to identify the merits for jurisdictional coverage under the UIC program. • Award 2019 Stormwater Small Works Project to LaRiviere, Inc. This is pervious gravel shoulder project with approximately 60 total sites being mitigated for ponding along non -curbed roadways. • Completed 2 Stormwater Evaluation and Recommendation packets. These packets provide recommendation for stormwater improvements on CIP preservation projects. • Continued annual management and/or participation of the following service contracts: o Senske — swale maintenance o AAA Sweeping — Spring Sweep o AAA Sweeping — Storm Drain Cleaning • Completed development of 2019 Small Works contract — Pervious Gravel Shoulders. • Continued working on the following tasks: o Responded to stormwater related issues, 19 sites. o Stormwater action requests for small works and maintenance projects 2019. 2 Current status to date is shown below: Stormwater Project Requests (Incl. Public and In -Staff Requests) Sept - 19 Total Requests Logged Since 2009: 535 2019 Completed Projects: Completed Projects 2009-2019: Locations not warranting work: 10 215 212 Total Project Backlog: 18 Remaining Projects Assigned for 2018-2020 Small Works: Maintenance: Large Capital: 62 34 11 Unfunded Projects Large Capital: 6 DEVELOPMENT ENGINEERING The following is a summary of Development Engineering activities for September 2019: • Assisted Building and Planning Division with preparation of design requirements for (7) Commercial and (6) Land Use Pre -Application meetings. • Prepared multiple Recommended Conditions of Approvals for preliminary plats and Dedication Languages for final plats. Reviewed multiple final plats and submittal packages to record final plats. • Reviewed civil plans and drainage reports for Engineered Grading Permits associated with commercial and land use projects. Coordinated with private Engineers and Developers. • Reviewed civil plans for the following projects: o Spokane Metals (EGR-2019-0012) o Main Residential Care Facility (EGR-2019-0041) o Main Avenue Townhomes (EGR-2019-0051) o Gerasimchuk Short Plat — 2 lots (EGR-2019-0056) o Euclid Logistics Center (EGR-2019-0057) o Boone Electric Parking Lot Expansion (EGR-2019-0060) o Carnahan West — Grading Only (EGR-2019-0061) o Tru Hotel by Hilton (EGR-2019-0062) o Valleyway Villas — Phase 1 (EGR-2019-0063) o CDL School — Grading Only (EGR-2019-0064) o Mirabeau Commons Apartments (EGR-2019-0065) o Ruebush Development (EGR-2019-0066) o Brown's Park Addition (EGR-2019-0067) o Evergreen Crossing — Lot 2 (EGR-2019-0068) o Patriot Fire — Pinecroft Building (EGR-2019-0069) • Met with citizens and developers in Permit Center to answer inquiries and discuss design requirements for potential commercial and land use projects. • Conducted preconstruction meetings, performed site visits, prepared punch lists, reviewed surety estimates, and reviewed and approved construction certification packages to finalize final plats and to issue commercial building certificates of occupancy. 3 CAPITAL PROJECTS Splikane 0Malley Public Works Projects Monthly Summary - Design & Construction September -2019 Project# Design & Construction Projects Funding Proposed Ad Date Bid Open Date %Complete Estimated Construction Completion Total Project Cost PE I CN Street Projects 0143 Barker Rd/BNSF Grade Separation (PE & ROW) FHWA - STP(U) TBD TBD 60 0 12/31/22 $ 5,215,702 0249 Sullivan & Wellesley Intersection Improv FHWA - STP(U) TBD TBD 60 0 12/31/20 $ 1,370,000 0265 Wellesley Sidewalk Project FHWA-CMAQ 05/24/19 06/14/19 100 99 12/31/19 $ 886,367 0276 Barker Rd Widening- Euclid to Trent COSV 03/22/19 04/12/19 100 75 12/31/25 $ 2,625,000 0291 AdamsSidewalklnfill Project TIB - SP TBD TBD 0 0 11/01/20 $ 507,051 0295 Garland Avenue Extension COSV 04/05/19 04/19/19 100 0 12/31/19 $ 2,900,000 0302 Ella Sidewalk: Broadway toAlki CDBG TBD TBD 0 0 11/01/20 $ 402,739 0303 S. Conklin Road Sidewalk CDBG TBD TBD 0 0 11/01/20 $ 140,125 Street Preservation Projects 0267 Mission SW- Bowdish to Union TIB - SP 03/01/19 03/22/19 100 70 12/31/2019 $ 2,196,922 0269 Evergreen - Mission Connector to Indiana FHWA- STP(U) 04/05/19 04/26/19 100 98 12/31/2019 $ 822,050 0285 Indiana Ave Pres - Evergreen to Sullivan COSV TBD TBD 70 0 12/31/20 $ 70,400 0287 University Pres-Dishman-Mica to 16th TIB- UAP 03/01/19 03/22/19 0 75 12/31/19 $ 4,095,000 0297 2019 SCWD#3 Street Preservation SCWD#3 N/A N/A 100 95 11/01/19 $ 321,127 Traffic Projects 0293 2018CSS Citywide Reflective Signal BP HSIP N/A N/A 65 0 12/31/20 $ 180,000 0294 Citywide Reflective Post Panels HSIP N/A N/A 25 0 12/31/20 $ 78,000 Parks Projects 0268 Appleway Trail -Evergreen to Sullivan FHWA - STP(U) 06/28/19 07/19/19 100 0 12/31/20 $ 2,516,550 Street Projects 0069 Park Rd Recon. #2 Brdwy & Ind. SRTC06-12 FHWA- STP(U) 10/03/11 0205 Sprague/Barker Intersection Improvement COSV 12/31/20 0223 Pines Rd Underpass @ BNSF &Trent COSV TBD 0259 North Sullivan ITS Project FHWA- CMAQ 02/01/18 0273 Barker/I-90 Interchange WSDOT TBD 0275 Barker Rd Widening - River to Euclid COSV 12/31/20 0299 Argonne Rd Concrete Pvmt Indiana to Mont COSV TBD 0300 Pines & Mission Intersection Improvement FHWA- CMAQ TBD 0301 Park & Mission Intersection Improvements COSV TBD Street Preservation Projects 0286 Broadway Preservation: Havana to Fancher COSV TBD 0292 Mullan Preservation: Broadway -Mission COSV TBD 4 90 9 26 100 $ 335,148 $ 142,021 $ 1,710,000 $ 1,029,209 60 $ 900,000 30 $ 220,000 5 $ 80,000 0 $ 588,000 0 $ 153,500 65 25 $ 100,000 $ 75,000 Design Total %Complete Project # Complete Project Design Only Projects Funding Date PE Cost Street Projects 0069 Park Rd Recon. #2 Brdwy & Ind. SRTC06-12 FHWA- STP(U) 10/03/11 0205 Sprague/Barker Intersection Improvement COSV 12/31/20 0223 Pines Rd Underpass @ BNSF &Trent COSV TBD 0259 North Sullivan ITS Project FHWA- CMAQ 02/01/18 0273 Barker/I-90 Interchange WSDOT TBD 0275 Barker Rd Widening - River to Euclid COSV 12/31/20 0299 Argonne Rd Concrete Pvmt Indiana to Mont COSV TBD 0300 Pines & Mission Intersection Improvement FHWA- CMAQ TBD 0301 Park & Mission Intersection Improvements COSV TBD Street Preservation Projects 0286 Broadway Preservation: Havana to Fancher COSV TBD 0292 Mullan Preservation: Broadway -Mission COSV TBD 4 90 9 26 100 $ 335,148 $ 142,021 $ 1,710,000 $ 1,029,209 60 $ 900,000 30 $ 220,000 5 $ 80,000 0 $ 588,000 0 $ 153,500 65 25 $ 100,000 $ 75,000 PLANNING AND GRANTS Better Utilizing Investments to Leverage Development (BUILD) Program FY19 On June 4th, 2019, City Council authorized the City Manager to apply for the Pines Road/BNSF Grade Separation Project with a total project cost of $29 million. Applications awards are anticipated by November 12, 2019. Transportation Improvement Board (TIB) Call for Projects On July 2, 2019, City Council authorized the City Manager to apply for four projects: MuIlan Road preservation from Broadway Ave. to Mission Ave., the Argonne Road & Montgomery Ave. intersection concrete reconstruction project, Farr Road sidewalk from 6th Ave. to 8th Ave. and Park Road sidewalk from Mission Ave. to Boone Ave. Applications were submitted prior to the August 16, 2019 due date and awards are anticipated by November 22, 2019. Pavement Management Update Public Outreach & Education On June 18, 2019, staff brought forward an administrative report discussing a pavement preservation commission to help the City's efforts in prioritizing its pavement management program. At this council meeting, it was decided to put the commission on hold while staff gathers the City's past pavement preservation presentations. The purpose would be to show how over the years the pavement management program developed and how the cost to maintain the City's streets at a given condition would be effected. Additional information will be brought forward to Council on October 1, 2019. Pavement Condition Survey Historically on odd -numbered years, the City has used semi -automated, vehicle mounted technology to digitally survey the surface condition of its streets. In September, the City changed its pavement survey vendor and selected StreetScan Inc., a Massachusetts-based company, to provide fully -automated, 3D imaging pavement condition survey of all city -owned streets. It is anticipated that this vendor will serve as an upgrade to industry standard practices and improve the efficiency and accuracy of the Pavement Management Program. The survey is scheduled to be completed in October and the final report will follow in January 2020. 5 Spokane 4.0 Valley Memorandum FINANCE DEPARTMENT Chelsie Taylor, Finance Director 10210 E Sprague Avenue • Spokane Valley WA 99206 Phone: (509) 720-5000 • Fax: (509) 720-5075 • www.spokanevalley.org To: Mark Calhoun, City Manager From: Chelsie Taylor, Finance Director Date: October 16, 2019 Re: Finance Department Activity Report — September 2019 Following is information pertaining to Finance Department activities through the end of September 2019 and included herein is an updated 2019 Budget to Actual Comparison of Revenues and Expenditures through the end of September. 2018 Year-end Process The 2018 books were closed in April and the annual financial report was submitted in May. The State Auditor's Office issued an unmodified opinion on the audit of the financial statements for the fiscal year 2018 and the Federal single audit on September 13, 2019. The accountability audit and related exit conference were completed in September as well. 2019 Budget Amendment #3 As we have progressed through 2019 the need for a number of budget amendments has arisen. Council review will take place at the following meetings: • October 1 Admin Report • October 22 Public Hearing • October 22 First reading on proposed ordinance amending the 2019 Budget • November 12 Second reading on proposed ordinance amending the 2019 Budget 2020 Budget Development The 2020 Budget development process began in the Finance Department in early March, and on April 81h we sent detailed budget requests to all departments to complete by mid-May. By the time the budget is scheduled to be adopted on November 121h, the Council will have had an opportunity to discuss the budget on eight occasions including three public hearings. • June 11 Council budget workshop • August 20 Admin report on 2020 revenues and expenditures • September 10 Public hearing #1 on the 2020 revenues and expenditures • September 24 City Manager's presentation of preliminary 2020 Budget • October 8 Public hearing #2 on 2020 Budget • October 22 First reading on proposed ordinance adopting the 2020 Budget • November 12 Public hearing #3 on the 2020 Budget • November 12 Second reading on proposed ordinance adopting the 2020 Budget P:IFinancelFinance Activity Reports\Council Monthly Reports1201912019 09 30.docx Page 1 2020 Property Tax Levy A significant part of the budget development process includes the annual levy of property taxes which in 2019 are expected to account for approximately 26.5% of recurring General Fund revenues. Council discussions specifically related to this topic will take place at the following meetings: • September 10 • September 17 • October 8 • October 22 Public hearing on 2020 revenues including property taxes Admin Report on proposed ordinance levying 2020 property taxes First reading of ordinance levying 2020 property taxes and confirming tax levy Second reading of ordinance levying 2020 property taxes and confirming tax levy Outside Agency Funding in the 2020 Budget The City has historically provided funding for local organizations involved in either social services or economic development activities and the preliminary 2020 Budget currently has $244,000 collectively available for this, with $62,000 being set aside for contracted economic development. The schedule leading to awarding funds is as follows: • July 12 Letters mailed to agencies that have historically received funding, media release to City website and notice to newspapers • August 9 Agency requests are due at City Hall • September 17 Economic development and social service agency presentations to Council • October 22 Council makes final determination of awards Lodging Tax The schedule leading • August 30 • October 4 • October 17 • November 12 • December 10 to awarding funds is as follows: Letters mailed to agencies that have historically received funding, media release to City website and notice to newspapers Grant applications due at City Hall Grant applicant presentations to lodging tax advisory committee Admin report to Council on results of lodging tax advisory committee meeting City Council motion consideration: Award lodging tax for 2020 Budget to Actual Comparison Report A report reflecting 2019 Budget to Actual Revenues and Expenditures for those funds for which a 2019 Budget was adopted is located on pages 6 through 18. Because we attempt to provide this information in a timely manner, this report is prepared from records that are not formally closed by the Finance Department at month end or reconciled to bank records. Although it is realistic to expect the figures will change over subsequent weeks, I believe the report is materially accurate. We've included the following information in the report: • Revenues by source for all funds, and expenditures by department in the General Fund and by type in all other funds. • A breakdown between recurring and nonrecurring revenues and expenditures in the General Fund, Street O&M Fund and Stormwater Fund. • The change in fund balance including beginning and ending figures. The beginning fund balance figures are those that are reflected in our 2018 Annual Financial Report. P:IFinancelFinance Activity Reports\Council Monthly Reports1201912019 09 30.docx Page 2 • Columns of information include: o The 2019 Budget as adopted o September 2019 activity o Cumulative 2019 activity through September 2019 o Budget remaining in terms of dollars o The percent of budgeted revenue collected or budgeted expenditures disbursed A few points related to the General Fund #001 (page 6): Recurring revenues collections are currently at 68.53% of the amount budgeted with 75.00% of the year elapsed. • Property taxes are paid to Spokane County in two installments each year on April 30 and October 31 and are then remitted to the City primarily in May and November with lesser amounts typically remitted in June and December. Property taxes received thus far in 2019 are $6,923,466 or 57.44% of the amount budgeted. • Sales tax collections represent only eight months of collections thus far because taxes collected in September are not remitted to the City by the State until the latter part of October. Collections are currently at $15,761,803 or 68.78% of the amount budgeted. • Gambling taxes are at $226,854 or 58.62% of the amount budgeted. Gambling taxes are paid quarterly with third quarter payments due by October 31St • Franchise Fee and Business Registration revenues are typically received in the month following a calendar year quarter. So far in 2019 we have received $628,727 or 51.37% of the amount budgeted. • State shared revenues are composed of State of Washington distributions that include items such as liquor board profits, liquor excise tax, streamlined sales tax mitigation and criminal justice monies. Most of these revenues are paid by the State in the month following a calendar quarter. Through September we've received remittances totaling $1,373,979 or 71.94% of the amount budgeted. • Fines and forfeitures revenues are composed of monthly remittances from Spokane County with payments made in the month following the actual assessment of a fine and false alarm fees. Through September we've received remittances through the month of August with receipts of $662,258 or 61.41% of the amount budgeted. • Community and Public Works service revenues are largely composed of building permit and plan review fees as well as right of way permits. Revenues are currently at $2,218,292 or 117.85% of the amount budgeted. • Recreation program revenues are composed of revenues generated by the variety of parks and recreation programs including classes, swimming pools (in -season), and CenterPlace. Currently, revenues total $607,396 or 96.60% of the amount budgeted. Recurring expenditures are currently at $27,305,434 or 65.13% of the amount budgeted with 75.00% of the year elapsed. Investments (page 19) Investments at September 30 total $68,949,967 and are composed of $63,904,137 in the Washington State Local Government Investment Pool and $5,045,830 in bank CDs. Total Sales Tax Receipts (page 20) Total sales tax receipts reflect State remittances through September and total $17,829,840 including general, criminal justice, and public safety taxes. This figure is $1,126,641 or 6.75% greater than the same eight-month period in 2018. P:IFinancelFinance Activity Reports\Council Monthly Reports1201912019 09 30.docx Page 3 Economic Indicators (pages 21 — 23) The following economic indicators provide information pertaining to three different sources of tax revenue that provide a good gauge of the health and direction of the overall economy. 1. Sales taxes (page 21) provide a sense of how much individuals and businesses are spending on the purchase of goods. 2. Hotel / Motel taxes (page 22) provide us with a sense of overnight stays and visits to our area by tourists or business travelers. 3. Real Estate Excise taxes (page 23) provide us with a sense of real estate sales. Page 21 provides a 10 -year history of general sales tax receipts (not including public safety or criminal justice) with monthly detail beginning January 2010. • Compared with calendar year 2018, 2019 collections have increased by $988,208 or 6.69%. • Tax receipts reached an all-time high in 2018 at $22,642,856, besting the previous record year of 2017 when $21,089,134 was collected. Page 22 provides a 10 -year history of hotel/motel tax receipts with monthly detail beginning January 2010. • Compared with calendar year 2018, 2019 collections have increased by $55,203 or 13.39%. • Collections reached an all-time high in 2018 of $646,976, exceeding the previous high set in 2017 of $615,980. Page 23 provides a 10 -year history of real estate excise tax receipts with monthly detail beginning January 2010. • Compared with calendar year 2018, 2019 collections have decreased by $186,499 or 7.76%. The decrease is primarily related to there being an unusually high amount collected in May of 2018. • Collections reached an all-time high in 2018 of $3,800,432, exceeding the previous high set in 2017 of $3,007,573. Debt Capacity and Bonds Outstanding (page 24) This page provides information on the City's debt capacity, or the dollar amount of General Obligation (G.O.) Bonds the City may issue, as well as an amortization schedule of the bonds the City currently has outstanding. • The maximum amount of G.O. bonds the City may issue is determined by the assessed value for property taxes which for 2019 is $9,351,389,045. Following the December 1, 2018 debt service payments, the City has $12,270,000 of nonvoted G.O. bonds outstanding which represents 8.75% of our nonvoted bond capacity, and 1.75% of our total debt capacity for all types of bonds. Of this amount: o $4,645,000 remains on bonds issued for the construction of CenterPlace. These bonds are repaid with a portion of the 1/10 of 1% sales tax that is collected by the Spokane Public Facilities District. o $730,000 remains on bonds issued for road and street improvements around CenterPlace. The bonds are repaid with a portion of the real estate excise tax collected by the City. o $6,895,000 remains on bonds issued for construction of the new City Hall. The bonds are to be repaid with General Fund revenues. P:IFinancelFinance Activity Reports\Council Monthly Reports1201912019 09 30.docx Page 4 Street Fund Revenue Sources (pages 25 and 26) The last two charts reflect a history for the two primary sources of revenue in Street Fund #101. These include: • Page 25 provides a 10 -year history of Motor Vehicle Fuel Tax collections with monthly detail beginning January 2010. o Compared with calendar year 2018, 2019 collections have decreased by $52,980 or 3.83%. o Tax receipts peaked in 2007 at just approximately $2.1 million, and subsequently decreased to a range of approximately $1,857,000 to $2,072,000 in the years 2011 through 2018. • Page 26 provides a 10 -year history of Telephone Utility Tax collections with monthly detail beginning January 2010. o Compared with 2018, 2019 collections have decreased by $137,177 or 11.48%. Unlike tax revenues collected by the State and remitted monthly, these taxes are paid to the City directly by the service provider. Consequently there is not a "clean cutoff' in terms of when a vendor pays the tax. o Tax receipts peaked in 2009 at $3,054,473 and have decreased each year since due to what we suspect is the reduction in land lines by individual households. o The 2019 Budget is set at $1,700,000. We will watch actual receipts closely as the year progresses. o The City has hired a consultant to perform an audit of providers who pay the telephone utility tax. The audit will assess whether providers are accurately remitting all taxes owed to the City, and the consultant will be paid on a contingent basis out of revenues recovered from the telephone providers. Three audits have been completed, and the City has received payments totaling $398,865 which is comprised of recovered revenue plus interest and penalty fees. Per the contract with the consultant, the City paid $99,716 or 25% of the amount recovered. P:IFinancelFinance Activity Reports\Council Monthly Reports1201912019 09 30.docx Page 5 P:\Finance\Finance Activity Reports\Council Monthly Reports \2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Budget to Actual Comparison of Revenues and Expenditures For the Nine -Month Period Ended September 30, 2019 #001 - GENERAL FUND RECURRING ACTIVITY Budget Year Elapsed = 2019 75.00% 2019 Budget Actual Actual through Budget September September 30 Remaining % of Budget Revenues Property Tax 12,054,400 127,284 6,923,466 (5,130,934) 57.44% Sales Tax 22,917,000 2,121,051 15,761,803 (7,155,197) 68.78% Sales Tax - Public Safety 1,081,900 103,198 747,460 (334,440) 69.09% Sales Tax - Criminal Justice 1,944,000 181,696 1,320,577 (623,423) 67.93% Gambling Tax and Leasehold Excise Tax 387,000 3,058 226,854 (160,146) 58.62% Franchise Fees/Business Registration 1,224,000 7,677 628,727 (595,273) 51.37% State Shared Revenues 1,909,800 275,219 1,373,979 (535,821) 71.94% Fines, Forfeitures and Penalties 1,078,500 65,608 662,258 (416,242) 61.41 % Community and Public Works 1,882,300 225,414 2,218,292 335,992 117.85% Recreation Program Revenues 628,800 35,287 607,396 (21,404) 96.60% Miscellaneous Department Revenue 1,500 70 21,493 19,993 1432.85% Miscellaneous & Investment Interest 358,200 67,937 688,483 330,283 192.21% Transfers in - #105 (h/m tax -CP advertising) 30,000 0 0 (30,000) 0.00% Total Recurring Revenues 45,497,400 3,213,500 31,180,787 (14,316,613) 68.53% Expenditures City Council 612,359 36,753 433,544 178,815 70.80% City Manager 964,527 70,681 649,757 314,770 67.37% City Attorney 618,756 48,917 462,076 156,680 74.68% Public Safety 25,927,488 2,175,521 16,472,289 9,455,199 63.53% Deputy City Manager 271,044 18,646 214,997 56,047 79.32% Finance / IT 1,427,700 108,788 982,174 445,526 68.79% Human Resources 305,843 25,028 214,610 91,233 70.17% City Hall Operations and Maintenance 291,894 20,885 191,828 100,066 65.72% Community & Public Works - Engineering 1,841,617 128,524 1,246,931 594,686 67.71 % Community & Public Works - Econ Dev 1,030,737 70,532 651,553 379,184 63.21% Community & Public Works - Bldg & Plan 2,281,474 179,103 1,631,760 649,714 71.52% Parks & Rec - Administration 340,120 32,092 231,511 108,609 68.07% Parks & Rec - Maintenance 893,500 73,882 640,841 252,659 71.72% Parks & Rec - Recreation 254,818 17,296 195,623 59,195 76.77% Parks & Rec - Aquatics 491,153 133,025 376,417 114,736 76.64% Parks & Rec - Senior Center 102,907 114 17,148 85,759 16.66% Parks & Rec -CenterPlace 956,332 67,245 610,319 346,013 63.82% General Government 1,348,950 104,559 611,944 737,006 45.36% Transfers out - #204 ('16 LTGO bond debt service) 401,250 33,438 300,938 100,313 75.00% Transfers out - #309 (park capital projects) 160,000 13,333 120,000 40,000 75.00% Transfers out - #311 (Pavement Preservation) 972,300 81,025 729,225 243,075 75.00% Transfers out - #501 (CenterPlace kitchen reserve) 36,600 3,050 27,450 9,150 75.00% Transfers out - #502 (insurance premium) 390,000 32,500 292,500 97,500 75.00% Total Recurring Expenditures 41,921,369 3,474,937 27,305,434 14,615,935 65.13% Recurring Revenues Over (Under) Recurring Expenditures 3,576,031 (261,437) 3,875,353 299,322 Page 6 P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Budget to Actual Comparison of Revenues and Expenditures For the Nine -Month Period Ended September 30, 2019 #001 - GENERAL FUND - continued NONRECURRING ACTIVITY Budget Year Elapsed = 2019 75.00% 2019 Budget Actual Actual through Budget September September 30 Remaining % of Budget Revenues Transfers in - #106 (Repymt of Solid waste) 40,422 3,369 30,317 (10,106) 75.00% FEMA/State Grant Proceeds 0 0 55 55 0.00% Miscellaneous 0 0 5,000 5,000 0.00% Total Nonrecurring Revenues 40,422 3,369 35,372 (5,050) 87.51% Expenditures General Government - IT capital replacements 107,000 0 106,517 483 99.55% Public Safety (carpet & workstation replacement) 50,000 0 0 50,000 0.00% Public Safety (full facility generator) 200,000 0 7,620 192,380 3.81% Public Safety (SV Police Athletic League Grant) 0 0 3,279 (3,279) 0.00% Community & Public Works (Retail Recruitment) 25,000 0 25,000 0 100.00% General Government (City Hall generator) 203,000 1,105 87,697 115,304 43.20% Transfers out - #122 (replenish reserve) 120,000 0 120,000 0 100.00% Transfers out - #309 (Browns Park restroom & othe 1,160,000 0 0 1,160,000 0.00% Transfers out - #312 7,109,300 0 7,109,300 0 100.00% Total Nonrecurring Expenditures 8,974,300 1,105 7,459,412 1,514,888 83.12% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures (8,933,878) 2,264 (7,424,040) 1,509,838 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (5,357,847) (259,173) (3,548,687) 1,809,160 Beginning fund balance 36,817,956 36,817,956 Ending fund balance 31,460,109 33,269,269 Page 7 P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Budget to Actual Comparison of Revenues and Expenditures For the Nine -Month Period Ended September 30, 2019 SPECIAL REVENUE FUNDS #101 - STREET FUND RECURRING ACTIVITY Budget Year Elapsed = 2019 75.00% 2019 Budget Actual Actual through Budget September September 30 Remaining % of Budget Revenues Telephone Utility Tax 1,700,000 127,303 1,057,667 (642,333) 62.22% Motor Vehicle Fuel (Gas) Tax 2,092,300 194,288 1,326,343 (765,957) 63.39% Multimodal Transportation 132,200 33,153 99,480 (32,720) 75.25% Right -of -Way Maintenance Fee 70,000 0 4,023 (65,977) 5.75% Investment Interest 6,000 439 3,288 (2,712) 54.81% Miscellaneous Revenue 10,000 0 466 (9,534) 4.66% Total Recurring Revenues 4,010,500 355,183 2,491,267 (1,519,233) 62.12% Expenditures Wages / Benefits / Payroll Taxes 1,057,744 53,866 694,559 363,185 65.66% Supplies 113,300 4,635 68,198 45,102 60.19% Services & Charges 2,326,974 127,041 1,849,382 477,592 79.48% Snow Operations 497,200 7,450 727,492 (230,292) 146.32% Intergovernmental Payments 855,000 116,747 468,302 386,698 54.77% Transfers out - #501 (non -plow vehicle rental) 21,250 1,771 22,432 (1,182) 105.56% Transfers out - #501 (plow replace.) 77,929 6,494 51,953 25,976 66.67% Total Recurring Expenditures 4,949,397 318,006 3,882,319 1,067,078 78.44% Recurring Revenues Over (Under) Recurring Expenditures (938,897) 37,178 (1,391,051) (452,154) NONRECURRING ACTIVITY Revenues FEMA/State Grant Proceeds 0 0 578 578 0.00% Insurance Proceeds (traffic signal cabinet) 0 3,457 13,367 13,367 0.00% Transfers in - #122 120,000 0 120,000 0 100.00% Transfers in - #312 907,544 75,629 680,658 (226,886) 75.00% Total Nonrecurring Revenues 1,027,544 79,086 814,604 (212,940) 79.28% Expenditures Misc 68,000 21,112 50,119 17,881 73.70% Total Nonrecurring Expenditures 68,000 21,112 50,119 17,881 73.70% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures 959,544 57,973 764,485 (195,059) Excess (Deficit) of Total Revenues Over (Under) Total Expenditures 20,647 95,151 (626,566) (647,213) Beginning fund balance 784,972 784,972 Ending fund balance 805,619 158,406 #103 - PATHS & TRAILS Revenues Motor Vehicle Fuel (Gas) Tax Investment Interest 8,800 819 5,594 (3,206) 63.57% 400 16 117 (283) 29.37% Total revenues 9,200 836 5,712 (3,488) 62.08% Expenditures Capital Outlay 0 Transfers out - #309 (Appleway Trail - Sullivan to C 0 0 0 0 0.00% 0 0 0 0.00% Total expenditures 0 0 0 0 0.00% Revenues over (under) expenditures 9,200 Beginning fund balance 5,417 Ending fund balance 14,617 836 Page 8 5,712 (3,488) 5,417 11,129 P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Budget to Actual Comparison of Revenues and Expenditures For the Nine -Month Period Ended September 30, 2019 SPECIAL REVENUE FUNDS - continued Budget Year Elapsed = 2019 75.00% 2019 Budget Actual Actual through Budget September September 30 Remaining % of Budget #104 - TOURISM FACILITIES HOTEL/MOTEL TAX FUND Revenues Tourism Facilities Hotel/Motel Tax 390,000 55,544 284,640 (105,360) 72.98% Investment Interest 7,000 3,697 29,508 22,508 421.54% Transfers in - #105 275,000 0 275,000 0 100.00% Total revenues Expenditures Capital Expenditures Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #105 - HOTEL / MOTEL TAX FUND Revenues Hotel/Motel Tax Investment Interest 672,000 59,242 589,148 (82,852) 87.67% 0 0 0 0 0.00% 0 0 0 0 0.00% 672,000 59,242 589,148 (82,852) 1,918,072 1,918,072 2,590,072 2,507,220 600,000 91,637 467,461 (132,539) 77.91% 2,000 590 5,567 3,567 278.35% Total revenues 602,000 92,226 473,028 (128,972) 78.58% Expenditures Transfers out - #001 30,000 0 0 30,000 0.00% Transfers out - #104 275,000 0 275,000 0 100.00% Tourism Promotion 350,000 36,007 76,149 273,851 21.76% Total expenditures 655,000 36,007 351,149 303,851 53.61% Revenues over (under) expenditures (53,000) 56,219 121,879 Beginning fund balance 277,929 277,929 Ending fund balance 224,929 399,808 (432,823) #106 - SOLID WASTE Revenues Solid Waste Administrative Fees 225,000 15,997 164,254 60,746 73.00% Solid Waste Road Wear Fee 1,500,000 143,969 1,036,646 463,354 69.11% Investment Interest 1,300 2,353 14,912 (13,612) 1147.07% Total revenues 1,726,300 162,318 1,215,812 510,488 70.43% Expenditures Transfers out - #001 40,422 3,369 30,317 10,106 75.00% Transfers out - #311 1,500,000 0 0 1,500,000 0.00% Education & Contract Administration 185,878 3,089 23,397 162,481 12.59% Total expenditures 1,726,300 6,458 53,714 1,672,586 3.11% Revenues over (under) expenditures 0 155,860 1,162,098 (1,162,098) Beginning fund balance 431,359 431,359 Ending fund balance 431,359 1,593,457 Page 9 P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Budget to Actual Comparison of Revenues and Expenditures For the Nine -Month Period Ended September 30, 2019 SPECIAL REVENUE FUNDS - continued #107 - PEG FUND Revenues Comcast PEG Contribution Investment Interest Total revenues Budget Year Elapsed = 2019 75.00% 2019 Budget Actual Actual through Budget September September 30 Remaining % of Budget 76,000 0 39,936 36,064 52.55% 0 186 1,487 (1,487) 0.00% 76,000 186 41,423 34,577 54.50% Expenditures PEG Reimbursement - CMTV 40,100 0 0 40,100 0.00% Capital Outlay 31,000 0 0 31,000 0.00% Total expenditures 71,100 0 0 71,100 0.00% Revenues over (under) expenditures 4,900 186 41,423 (36,523) Beginning fund balance 84,831 84,831 Ending fund balance 89,731 126,254 #120 - CENTER PLACE OPERATING RESERVE FUND Revenues Investment Interest Transfers in 0 0 0 0 0 0.00% 0 0 0 0.00% Total revenues 0 0 0 0 0.00% Expenditures Operations Total expenditures 0 0 0 0 0.00% 0 0 0 0 0.00% Revenues over (under) expenditures 0 0 0 0 Beginning fund balance 300,000 300,000 Ending fund balance 300,000 300,000 #121 - SERVICE LEVEL STABILIZATION RESERVE FUND Revenues Investment Interest Transfers in 0 0 0 0 0 0.00% 0 0 0 0.00% Total revenues 0 0 0 0 0.00% Expenditures Operations Total expenditures 0 0 0 0 0.00% 0 0 0 0 0.00% Revenues over (under) expenditures 0 0 0 0 Beginning fund balance 5,500,000 5,500,000 Ending fund balance 5,500,000 5,500,000 #122 - WINTER WEATHER RESERVE FUND Revenues Investment Interest 5,000 768 7,099 2,099 141.98% Transfers in - #001 120,000 0 120,000 0 100.00% Grant Reimbursement - Windstorm Cleanup 0 0 10,366 10,366 0.00% Subtotal revenues 125,000 768 137,465 12,465 109.97% Expenditures Snow removal expenses 500,000 0 0 500,000 0.00% Transfers out - #101 120,000 0 120,000 0 100.00% Total expenditures 620,000 0 120,000 500,000 19.35% Revenues over (under) expenditures (495,000) 768 17,465 (487,535) Beginning fund balance 503,070 503,070 Ending fund balance 8,070 520,535 Page 10 P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Budget to Actual Comparison of Revenues and Expenditures For the Nine -Month Period Ended September 30, 2019 DEBT SERVICE FUNDS Budget Year Elapsed = 2019 75.00% 2019 Budget Actual Actual through Budget September September 30 Remaining % of Budget #204 - DEBT SERVICE FUND Revenues Spokane Public Facilities District 432,150 0 88,575 (343,575) 20.50% Transfers in - #001 401,250 33,438 300,938 (100,313) 75.00% Transfers in - #301 82,475 6,873 61,856 (20,619) 75.00% Transfers in - #302 82,475 6,873 61,856 (20,619) 75.00% Total revenues 998,350 47,183 513,225 (485,125) 51.41% Expenditures Debt Service Payments - CenterPlace 432,150 0 88,575 343,575 20.50% Debt Service Payments - Roads 164,950 0 12,475 152,475 7.56% Debt Service Payments -'16 LTGO Bond 401,250 0 120,625 280,625 30.06% Total expenditures 998,350 0 221,675 776,675 22.20% Revenues over (under) expenditures 0 47,183 291,550 (1,261,800) Beginning fund balance 0 0 Ending fund balance 0 291,550 Page 11 P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Budget to Actual Comparison of Revenues and Expenditures For the Nine -Month Period Ended September 30, 2019 CAPITAL PROJECTS FUNDS #301 - CAPITAL PROJECTS FUND Revenues REET 1 - Taxes Investment Interest Total revenues Budget Year Elapsed = 2019 75.00% 2019 Budget Actual Actual through Budget September September 30 Remaining % of Budget 1,000,000 163,818 1,103,112 103,112 110.31% 22,000 4,886 42,423 20,423 192.83% 1,022,000 168,704 1,145,535 123,535 112.09% Expenditures Transfers out - #204 82,475 6,873 61,856 20,619 75.00% Transfers out - #303 504,172 0 250,874 253,298 49.76% Transfers out - #311 (pavement preservation) 734,300 0 0 734,300 0.00% Transfers out - #314 50,000 0 0 50,000 0.00% Total expenditures 1,370,947 6,873 312,731 1,058,216 22.81 % Revenues over (under) expenditures (348,947) 161,831 832,804 (934,681) Beginning fund balance 2,480,268 2,480,268 Ending fund balance 2,131,321 3,313,072 #302 - SPECIAL CAPITAL PROJECTS FUND Revenues REET 2 - Taxes Investment Interest 1,000,000 163,818 1,103,112 103,112 110.31% 25,000 6,390 53,982 28,982 215.93% Total revenues 1,025,000 170,208 1,157,094 132,094 112.89% Expenditures Transfers out - #204 82,475 6,873 61,856 20,619 75.00% Transfers out - #303 167,434 0 2,297 165,137 1.37% Transfers out - #311 (pavement preservation) 734,300 0 0 734,300 0.00% Total expenditures 984,209 6,873 64,153 920,056 6.52% Revenues over (under) expenditures Beginning fund balance Ending fund balance 40,791 3,240,220 163,335 1,092,941 3,240,220 3,281,011 4,333,161 Page 12 (787,963) P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Budget to Actual Comparison of Revenues and Expenditures For the Nine -Month Period Ended September 30, 2019 CAPITAL PROJECTS FUNDS -continued Budget Year Elapsed = 2019 75.00% 2019 Budget Actual Actual through Budget September September 30 Remaining % of Budget #303 STREET CAPITAL PROJECTS FUND Revenues Grant Proceeds 5,084,281 57,408 1,784,843 (3,299,438) 35.11 % Developer Contribution 1,535,700 0 0 (1,535,700) 0.00% Transfers in -#301 504,172 0 250,874 (253,298) 49.76% Transfers in - #302 167,434 0 0 (167,434) 0.00% Transfers in -#312 4,584,400 0 2,297 (4,582,103) 0.05% Investment Interest 0 0 586 586 0.00% Total revenues 11,875,987 57,408 2,038,600 (9,837,387) 17.17% Expenditures 123 Mission Ave - Flora to Barker 5,000 0 28,791 (23,791) 575.83% 142 Broadway @ Argonne/Mullan 12,500 0 585 11,915 4.68% 166 Pines Rd. (SR27) & Grace Ave. Int. Safety 5,000 0 1,444 3,556 28.87% 201 ITS Infill Project Phase 1 (PE Start 2014) 5,000 0 1,397 3,603 27.94% 205 Sprague/Barker Intersection Improvement 35,700 940 14,645 21,055 41.02% 247 8th & Carnahan Intersection Improvements 45,000 0 (155) 45,155 -0.34% 249 Sullivan & Wellesley Intersection 1,167,287 4,733 57,014 1,110,273 4.88% 251 Euclid Ave Reconstruction Project 5,000 0 2,703 2,297 54.06% 258 32nd Ave Sidewalk-SR27 to Evergreen 5,000 0 0 5,000 0.00% 259 North Sullivan ITS Project 730,000 2,083 10,075 719,925 1.38% 265 Wellesley Sidewalk Project 382,000 310,894 518,314 (136,314) 135.68% 267 Mission Ave Sidewalk 420,000 117,495 146,260 273,740 34.82% 273 Barker/I-90 Interchange 500,000 26,455 192,315 307,685 38.46% 275 Barker Rd Widening - River to Euclid 310,000 5,372 17,269 292,731 5.57% 276 Barker Rd Widening - Euclid to Trent 3,400,000 18,100 817,238 2,582,762 24.04% 278 Wilbur Sidewalk - Boone to Broadway 354,500 6,944 400,055 (45,555) 112.85% 279 Know Ave Sidewalk: Hutchinson to Sargent 294,000 1,846 331,424 (37,424) 112.73% 281 Highland Estates Connector 200,000 0 17,396 182,604 8.70% 287 University Pres - Dishman Mica to 16th 0 1,765 80,908 (80,908) 0.00% 291 Adams Sidewalk Infill Project 0 3,836 13,499 (13,499) 0.00% 293 2018 CSS Citywide Reflective Signal BP 0 167 3,260 (3,260) 0.00% 294 Citywide Reflective Post Panels 0 601 1,699 (1,699) 0.00% 295 Garland Avenue Extension 3,000,000 2,405 13,813 2,986,187 0.46% 299 Argonne Rd Concrete Pvmt Indiana to Mont 0 5,400 6,785 (6,785) 0.00% 300 Pines & Mission Intersection Improvements 0 992 1,681 (1,681) 0.00% 301 Park& Mission Intersection Improvements 0 0 441 (441) 0.00% 302 Ella Sidewalk: Broadway to Alki 0 501 501 (501) 0.00% 303 S. Conklin Road Sidewalk 0 841 1,581 (1,581) 0.00% Contingency 1,000,000 0 0 1,000,000 0.00% Total expenditures 11,875,987 511,370 2,680,937 9,195,050 22.57% Revenues over (under) expenditures 0 (453,962) (642,337) (19,032,436) Beginning fund balance 66,906 66,906 Ending fund balance 66,906 (575,431) Note: Work performed in the Street Capital Projects Fund for preservation projects is for items such as sidewalk upgrades that were bid with the pavement preservation work. Page 13 P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Budget to Actual Comparison of Revenues and Expenditures For the Nine -Month Period Ended September 30, 2019 CAPITAL PROJECTS FUNDS -continued Budget Year Elapsed = 2019 75.00% 2019 Budget Actual Actual through Budget September September 30 Remaining % of Budget #309 - PARKS CAPITAL PROJECTS FUND Revenues Grant Proceeds 572,308 0 702,007 129,699 122.66% Transfers in - #001 1,320,000 13,333 120,000 (1,200,000) 9.09% Transfers in - #312 (Appleway Trail) 14,788 0 21,152 6,364 143.04% Investment Interest 0 15 83 83 0.00% Total revenues 1,907,096 13,349 843,243 (1,063,853) 44.22% Expenditures 237 Appleway Trail - Sullivan to Corbin 5,000 0 16,791 (11,791) 335.81 % 268 Appleway Trail - Evergreen to Sullivan 72,500 60,383 153,946 (81,446) 212.34% 280 Appleway Trail Amenities: Univ. - Pines 509,595 0 678,977 (169,382) 133.24% 282 Browns Park Sand Volleyball Courts 0 0 1,249 (1,249) 0.00% 296 Browns Park 2019 Construction Improvements 1,000,000 2,671 47,752 952,248 4.78% 304 CenterPlace West Lawn Phase 2 0 7,222 7,222 (7,222) 0.00% Browns Park Restroom 160,000 0 0 160,000 0.00% Swing Sets 25,000 0 0 25,000 0.00% Resurface Discovery Park 40,000 0 0 40,000 0.00% Total expenditures 1,812,095 70,276 905,936 906,159 49.99% Revenues over (under) expenditures 95,001 (56,927) (62,694) (1,970,012) Beginning fund balance 39,294 39,294 Ending fund balance 134,295 (23,400) #310 - CIVIC FACILITIES CAPITAL PROJECTS FUND Revenues Investment Interest Total revenues Expenditures Transfers out Total expenditures 9,000 1,283 12,021 3,021 133.57% 9,000 1,283 12,021 3,021 133.57% 0 0 0 0 0.00% 0 0 0 0 0.00% Revenues over (under) expenditures 9,000 1,283 12,021 3,021 Beginning fund balance 857,737 857,737 Ending fund balance 866,737 869,758 Note: The fund balance includes $839,285.10 paid by the Library District for 2.82 acres at the Balfour Park site. If the District does not succeed in getting a voted bond approved by October 2017 then the City may repurchase this land at the original sale price of $839,285.10. Page 14 P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Budget to Actual Comparison of Revenues and Expenditures For the Nine -Month Period Ended September 30, 2019 CAPITAL PROJECTS FUNDS -continued Budget Year Elapsed = 2019 75.00% 2019 Budget Actual Actual through Budget September September 30 Remaining % of Budget #311 - PAVEMENT PRESERVATION FUND Revenues Transfers in - #001 972,300 81,025 729,225 (243,075) 75.00% Transfers in - #106 1,500,000 0 0 (1,500,000) 0.00% Transfers in - #301 734,300 0 0 (734,300) 0.00% Transfers in - #302 734,300 0 0 (734,300) 0.00% Grant Proceeds 1,820,000 0 1,755,007 (64,993) 96.43% Investment Interest 0 2,663 48,066 48,066 0.00% Total revenues 5,760,900 83,688 2,532,298 (3,228,602) 43.96% Expenditures Pre -Project GeoTech Services 50,000 0 22,125 27,875 Pavement Preservation 7,238,200 0 0 7,238,200 248 Sprague Street Pres - Sullivan to Corbin 0 0 7,132 (7,132) 252 Argonne Resurfacing: Broadway to Indiana 0 3,497 678,969 (678,969) 254 Mission - McDonald to Evergreen 0 0 2,387 (2,387) 256 University Rd Pres - 24th to Dishman Mica 0 0 2,831 (2,831) 257 University Rd Pres - 16th to 24th 0 0 3,009 (3,009) 267 Mission SW - Bowdish to Union 0 171,017 201,894 (201,894) 269 Evergreen - Mission Connector to Indiana 0 10,131 804,396 (804,396) 284 Argonne Rd. Pres - Valleyway to Broadway 0 65 219,796 (219,796) 285 Indiana Ave Pres - Evergreen to Sullivan 0 5,022 36,951 (36,951) 286 Broadway Preservation: Havana to Fancher 0 0 18,836 (18,836) 287 University Pres - Dishman Mica to 16th 0 763,291 2,026,971 (2,026,971) 290 2019 Local Access Streets (Midilome) 0 813,361 1,349,643 (1,349,643) 292 Mullan Preservation: Broadway -Mission 0 302 13,879 (13,879) 297 2019 SCWD#3 Street Preservation 0 29,009 31,595 (31,595) Total expenditures Revenues over (under) expenditures Beginning fund balance Ending fund balance #312 - CAPITAL RESERVE FUND Revenues Transfers in - #001 Investment Interest 44.25% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 7,288,200 (1,527,300) 4,637,315 1,795,695 (1,712,007) 5,420,414 (2,888,115) 4,637,315 3,110,015 1,749,200 1,867,786 (5,096,388) 74.37% 7,109,300 0 7,109,300 0 100.00% 50,000 22,439 145,011 95,011 290.02% Total revenues 7,159,300 22,439 7,254,311 95,011 101.33% Expenditures Transfers out - #101 907,544 75,629 680,658 226,886 75.00% Transfers out - #303 4,584,400 0 0 4,584,400 0.00% Transfers out - #309 14,788 0 21,152 (6,364) 143.04% Land Acquisitions 0 84,400 311,080 (311,080) 0.00% Total expenditures 5,506,732 160,029 1,012,891 4,493,841 18.39% Revenues over (under) expenditures 1,652,568 (137,589) 6,241,420 (4,398,830) Beginning fund balance 8,974,920 8,974,920 Ending fund balance 10,627,488 15,216,340 Page 15 P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Budget to Actual Comparison of Revenues and Expenditures For the Nine -Month Period Ended September 30, 2019 CAPITAL PROJECTS FUNDS -continued #313 - CITY HALL CONSTRUCTION FUND Revenues Investment Interest Budget Year Elapsed = 2019 75.00% 2019 Budget Actual Actual through Budget September September 30 Remaining % of Budget 0 0 953 953 0.00% Total revenues 0 0 953 953 0.00% Expenditures Transfers out - #312 0 0 0 0 0.00% Total expenditures 0 0 0 0 0.00% Revenues over (under) expenditures 0 0 953 953 Beginning fund balance 87,636 87,636 Ending fund balance 87,636 88,589 #314 - RAILROAD GRADE SEPARATION PROJECTS FUND Revenues Grant Proceeds 3,750,000 0 877,687 (2,872,313) 23.40% Investment Interest 0 1,074 11,635 11,635 0.00% Transfers in - #301 50,000 0 0 (50,000) 0.00% Total revenues 3,800,000 1,074 889,322 (2,910,678) 23.40% Expenditures 143 Barker Rd/BNSF Grade Separation 3,800,000 260,584 1,061,223 2,738,777 27.93% 223 Pines Rd Underpass 900,000 1,503 32,013 867,987 3.56% Total expenditures 4,700,000 262,086 1,093,236 3,606,764 23.26% Revenues over (under) expenditures (900,000) (261,012) (203,914) (6,517,442) Beginning fund balance 1,036,455 1,036,455 Ending fund balance 136,455 832,541 Page 16 P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Budget to Actual Comparison of Revenues and Expenditures For the Nine -Month Period Ended September 30, 2019 ENTERPRISE FUNDS #402 - STORMWATER FUND RECURRING ACTIVITY Revenues Stormwater Management Fees Investment Interest Budget Year Elapsed = 2019 75.00% 2019 Budget Actual Actual through Budget September September 30 Remaining % of Budget 1,890,000 18,211 1,138,322 (751,678) 60.23% 20,000 3,251 35,453 15,453 177.27% Total Recurring Revenues 1,910,000 21,462 1,173,775 (736,225) 61.45% Expenditures Wages / Benefits / Payroll Taxes 502,325 36,866 326,758 175,567 65.05% Supplies 10,700 889 11,093 (393) 103.67% Services & Charges 1,236,575 112,570 895,335 341,240 72.40% Intergovernmental Payments 37,500 0 18,447 19,053 49.19% Vehicle Rentals - #501 12,750 1,063 9,563 3,188 75.00% Office Furniture & Equipment 0 0 491 (491) 0.00% Total Recurring Expenditures 1,799,850 151,388 1,261,687 538,163 70.10% Recurring Revenues Over (Under) Recurring Expenditures 110,150 (129,926) (87,912) (198,062) NONRECURRING ACTIVITY Revenues Grant Proceeds 106,000 0 53,498 (52,502) 50.47% Total Nonrecurring Revenues 106,000 0 53,498 (52,502) 50.47% Expenditures Capital - various projects 275,160 0 223 274,937 0.08% 193 Effectiveness Study 10,000 0 0 10,000 0.00% 252 Argonne Resurfacing: Broadway to Mission 0 0 51,701 (51,701) 0.00% 265 Wellesley Sidewalk Project 60,000 600 53,471 6,529 89.12% 267 Mission SW- Bowdish to Union 65,000 0 0 65,000 0.00% 278 Wilbur Sidewalk - Boone to Broadway 24,600 0 50,752 (26,152) 206.31% 279 Knox Ave Sidewalk: Hutchinson to Sargent 25,240 64 105,718 (80,478) 418.85% 285 Indiana Ave Pres - Evergreen to Sullivan 0 47 47 (47) 0.00% 287 University Pres - Dishman-Mica to 16th 0 749 5,804 (5,804) 0.00% Watershed Studies 100,000 0 3,374 96,626 3.37% Total Nonrecurring Expenditures 560,000 1,460 271,090 288,910 48.41% Nonrecurring Revenues Over (Under) Nonrecurring Expenditures (454,000) (1,460) (217,591) 236,409 Excess (Deficit) of Total Revenues Over (Under) Total Expenditures (343,850) (131,386) (305,503) 38,347 Beginning working capital 2,216,210 2,216,210 Ending working capital 1,872,360 1,910,707 Note: Work performed in the Stormwater Fund for preservation projects is for stormwater improvements that were bid with the pavement preservation work. #403 - AQUIFER PROTECTION AREA Revenues Spokane County 460,000 0 263,325 (196,675) 57.24% Grant Proceeds 317,200 0 34,326 (282,874) 10.82% Investment Interest 10,000 2,894 27,200 17,200 272.00% Total revenues 787,200 2,894 324,852 (462,348) 41.27% Expenditures Capital - various projects 832,600 90,846 201,366 631,234 24.19% Total expenditures 832,600 90,846 201,366 631,234 24.19% Revenues over (under) expenditures (45,400) (87,951) 123,486 (1,093,583) Beginning working capital 1,840,005 1,840,005 Ending working capital 1,794,605 1,963,491 Page 17 P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Budget to Actual Comparison of Revenues and Expenditures For the Nine -Month Period Ended September 30, 2019 INTERNAL SERVICE FUNDS Budget Year Elapsed = 2019 75.00% 2019 Budget Actual Actual through Budget September September 30 Remaining % of Budget #501 - ER&R FUND Revenues Interfund vehicle lease - #001 30,000 2,500 22,500 (7,500) 75.00% Interfund vehicle lease - #101 21,250 1,771 15,938 (5,313) 75.00% Interfund vehicle lease - #101 (plow replace) 77,929 6,494 58,447 (19,482) 75.00% Interfund vehicle lease - #402 12,750 1,063 9,563 (3,188) 75.00% Transfers in - #001 (CenterPlace kitchen reserve) 36,600 3,050 27,450 (9,150) 75.00% Investment Interest 9,500 2,127 18,809 9,309 197.99% Total revenues Expenditures Equipment Repair & Maintenance Total expenditures Revenues over (under) expenditures Beginning working capital Ending working capital #502 - RISK MANAGEMENT FUND Revenues Investment Interest Transfers in - #001 188,029 17,005 152,706 (35,323) 81.21% 20,000 0 1,097 18,903 5.49% 20,000 0 1,097 18,903 5.49% 168,029 1,290,971 17,005 151,608 1,290,971 1,459,000 1,442,579 (54,226) 0 266 830 830 0.00% 390,000 32,500 292,500 (97,500) 75.00% Total revenues 390,000 32,766 293,330 (96,670) 75.21% Expenditures Auto & Property Insurance 390,000 0 349,527 40,473 89.62% Equipment Repair & Maintenance 0 0 (733) 733 0.00% Unemployment Claims 0 0 27,781 (27,781) 0.00% Total expenditures Revenues over (under) expenditures Beginning working capital Ending working capital 263,778 390,000 0 376,575 13,425 96.56% 0 32,766 (83,245) (110,095) 263,778 263,778 180,533 SUMMARY FOR ALL FUNDS Total of Revenues for all Funds Per Revenue Status Report Difference Total of Expenditures for all Funds Per Expenditure Status Report 90,725,228 90,725,228 4,606,178 4,606,178 55,369,381 55,369,381 97,124,436 6,914,521 53,045,933 97,124,436 6,914,521 53,045,933 Total Capital expenditures (included in total expenditures) 27,567,882 2,753,156 10,793,582 Page 18 P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Investment Report For the Nine -Month Period Ended September 30, 2019 Beginning Deposits Withdrawls Interest Ending 001 General Fund 101 Street Fund 103 Trails & Paths 104 Tourism Facilities Hotel/Motel 105 Hotel/Motel 106 Solid Waste Fund 107 PEG Fund 120 CenterPlace Operating Reserve 121 Service Level Stabilization Reserve 122 Winter Weather Reserve 301 Capital Projects 302 Special Capital Projects 303 Street Capital Projects Fund 309 Parks Capital Project 310 Civic Buildings Capital Projects 311 Pavement Preservation 312 Capital Reserve Fund 313 City Hall Construction Fund 314 Railroad Grade Separation Projects 402 Stormwater Management 403 Aquifer Protection Fund 501 Equipment Rental & Replacement 502 Risk Management "Local Government Investment Pool 10/14/2019 LGI P" NW Bank CD #2068 UMPQUA CD #0689 Total Investments $ 63,521,401.28 $ 3,000,000.00 $ 2,045,830.26 $ 60,146,128.50 3,068,590.96 0.00 0.00 3,068,590.96 (2,800,000.00) 0.00 0.00 (2,800,000.00) 114,144.03 0.00 0.00 114,144.03 $ 63,904,136.27 $ 3,000,000.00 $ 2,045,830.26 $ 68,949,966.53 matures: 7/23/2020 11/15/2019 rate: 2.50% 2.85% Balance Earnings Current Period Year to date Budget $ 32,468,397.09 $ 58,805.51 616,142.76 $ 300,000.00 245,760.83 438.97 3,288.37 6,000.00 9,187.75 16.41 117.49 400.00 2,069,982.83 3,697.35 29,507.91 7,000.00 330,084.62 589.59 5,566.91 2,000.00 1, 317, 090.95 2,352.56 14, 911.97 1,300.00 104, 236.40 186.18 1,486.70 0.00 0.00 0.00 0.00 0.00 5, 500, 000.00 0.00 0.00 0.00 429,758.58 767.62 7,098.75 5,000.00 2,735,300.44 4,885.73 42,422.94 22,000.00 3,577,494.14 6,390.03 53,981.62 25,000.00 0.00 0.00 586.08 0.00 8,673.68 15.49 83.02 0.00 718, 080.01 1,282.62 12, 021.44 9,000.00 1,490,969.81 2,663.13 48,066.08 0.00 12,562,740.24 22,439.26 145,011.38 50,000.00 0.00 0.00 952.83 0.00 601, 543.28 1,074.46 11, 635.22 0.00 1,820,183.64 3,251.17 35,453.30 20,000.00 1, 620, 425.81 2,894.37 27, 200.28 10, 000.00 1,191, 006.26 2,127.35 18, 808.85 9,500.00 149,050.17 266.23 830.04 0.00 $ 68,949,966.53 $ 114,144.03 $ 1,075,173.94 $ 467,200.00 Page 19 P:\Finance\Finance Activity Reports\Council Monthly Reports\2019\2019 09 30.xlsx CITY OF SPOKANE VALLEY, WA Sales Tax Receipts For the Nine -Month Period Ended September 30, 2019 Month Received 2018 2019 10/14/2019 Difference February 2,353,128.35 2,530,639.23 177,510.88 7.54% March 1,744,900.00 1,861,849.29 116,949.29 6.70% April 1,757,754.18 1,758,550.64 796.46 0.05% May 2,173,916.87 2,208,350.09 34,433.22 1.58% June 1,991,560.58 2,200,987.91 209,427.33 10.52% July 2,115,585.73 2,333,320.72 217,734.99 10.29% August 2,328,306.22 2,530,196.67 201,890.45 8.67% September 2,238,047.38 2,405,945.26 167,897.88 7.50% 16, 703,199.31 October 2,280,671.98 November 2,272,076.06 December 2,196,294.60 January 2,170,652.01 17, 829, 839.81 25, 622, 893.96 17, 829, 839.81 1,126,640.50 6.75% Sales tax receipts reported here reflect remittances for general sales tax, criminal justice sales tax and public safety tax. The sales tax rate for retail sales transacted within the boundaries of the City of Spokane Valley is 8.9%. The tax that is paid by a purchaser at the point of sale is remitted by the vendor to the Washington State Department of Revenue who then remits the taxes back to the various agencies that have imposed the tax. The allocation of the total 8.9% tax rate to the agencies is as follows: - State of Washington 6.50% - City of Spokane Valley 0.85% - Spokane County 0.15% - Spokane Public Facilities District 0.10% * - Criminal Justice 0.10% - Public Safety 0.10% * 2.40% local tax - Juvenile Jail 0.10% * - Mental Health 0.10% * - Law Enforcement Communications 0.10% * - Spokane Transit Authority 0.80% * 8.90% Indicates voter approved sales taxes In addition to the .85% reported above that the City receives, we also receive a portion of the Criminal Justice and Public Safety sales taxes. The distribution of those taxes is computed as follows: Criminal Justice: The tax is assessed county -wide and of the total collected, the State distributes 10% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the County and the cities within the County. Public Safety: The tax is assessed county -wide and of the total collected, the State distributes 60% of the receipts to Spokane County, with the remainder allocated on a per capita basis to the cities within the County. Page 20 CITY OF SPOKANE VALLEY, WA Sales Tax Collections - August For the years 2010 through 2019 January February March April May June July August Collected to date P:\Finance\Finance Activity Reports\Tax Revenue\Sales Tax\2019\sales tax collections 2019.xlsx 2010 1 2011 1 2012 1 2013 1 2014 1 2015 1 2016 1 2017 1 2018 1 2019 1,491,059 963,749 1,018,468 1,184,137 1,102, 523 1,123, 907 1,260,873 1,211,450 1,460,548 990,157 1,015,762 1,284,180 1,187, 737 1,248,218 1,332,834 1,279,500 1,589,887 1,009,389 1,067,733 1,277,621 1,174, 962 1,290,976 1,302,706 1,299,678 1,671,269 1,133, 347 1,148, 486 1,358,834 1,320,449 1,389,802 1,424,243 1,465,563 1,677,887 1,170, 640 1,201,991 1,448,539 1,400,956 1,462,558 1,545,052 1,575,371 1,732,299 1,197, 323 1,235,252 1,462,096 1,373,710 1,693,461 1,718,428 1,684,700 1,863,225 1,316,682 1,378,300 1,640,913 1,566,178 1,641,642 1,776,653 1,746,371 1,992,273 1,369,740 1,389,644 1,737,933 1,564,119 1,751,936 1,935,028 1,877,899 2,078,412 1,536,252 1,564,282 1,926,551 1,762,119 1,871,077 2,053,961 1,980,940 2,240,908 1,648,657 1,549,275 1,955,470 1,946,112 2,067,987 2,232,342 2,121, 051 10/8/2019 2019 to 2018 Difference 162,496 112,405 (15,007) 28,919 183,993 196,910 178,381 140,111 ok 7.82% 7.32% (0.96%) 1.50% 10.44% 10.52% 8.68% 7.07% 9,356,166 9,798,936 10,012,952 10,911,993 11,482,994 12,097,269 12,929,964 13,618,572 14,773,594 15,761,802 988,208 6.69% September 1,191,558 1,294,403 1,383,123 1,466,148 1,552,736 1,563,950 1,816,923 1,946,689 2,019,198 0 October 1,269,505 1,291,217 1,358,533 1,439,321 1,594,503 1,618,821 1,822,998 1,898,067 2,005,836 0 November 1,139,058 1,217,933 1,349,580 1,362,021 1,426,254 1,487,624 1,652,181 1,768,817 1,925,817 0 December 1,141, 012 1,247, 920 1,323,189 1,408,134 1,383, 596 1,441,904 1,664, 983 1,856, 989 1,918, 411 0 Total Collections 14,097,299 14,850,409 15,427,377 16,587,617 17,440,083 18,209,568 19,887,049 21,089,134 22,642,856 15,761,802 Budget Estimate 14,410,000 14,210,000 14,210,000 15,250,000 16,990,000 17,628,400 18,480,500 19,852,100 20,881,900 22,917,000 Actual over (under) budg (312,701) 640,409 1,217,377 1,337,617 450,083 581,168 1,406,549 1,237,034 1,760,956 (7,155,198) Total actual collections as a % of total budget 97.83% 104.51% 108.57% 108.77% 102.65% 103.30% 107.61% 106.23% 108.43% n/a % change in annual total collected (1.06%) 5.34% 3.89% 7.52% 5.14% 4.41% 9.21% 6.04% 7.37% n/a % of budget collected through August 64.93% 68.96% 70.46% 71.55% 67.59% 68.62% 69.97% 68.60% 70.75% 68.78% % of actual total collected through August 66.37% 65.98% 64.90% 65.78% 65.84% 66.43% 65.02% 64.58% 65.25% n/a Chart Reflecting History of Collections through the Month of August 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 I August 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 ■ August ■ July ■ June • May • April • March • February • January Page 21 CITY OF SPOKANE VALLEY, WA Hotel/Motel Tax Receipts through - Actual for the years 2010 through 2019 January February March April May June July August Total Collections P:\Finance\Finance Activity Reports\Tax Revenue\Lodging Tax\2019\105 hotel motel tax 2019.xlsx 2010 1 2011 1 2012 1 2013 1 2014 1 2015 1 2016 1 2017 1 2018 1 2019 10/8/2019 2019 to 2018 Difference 22,707 22,212 21,442 24,185 25,425 27,092 31,887 27,210 28,752 31,865 3,113 10.83% 23,417 22,792 21,549 25,975 26,014 27,111 27,773 26,795 28,878 32,821 3,943 13.65% 24,232 24,611 25,655 27,739 29,384 32,998 34,330 31,601 31,906 40,076 8,170 25.61% 39,463 38,230 52,130 40,979 48,246 50,455 52,551 52,242 57,664 59,117 1,453 2.52% 34,683 33,791 37,478 40,560 41,123 44,283 50,230 50,112 51,777 53,596 1,819 3.51% 39,935 41,403 43,971 47,850 52,618 56,975 55,060 60,637 62,048 73,721 11,673 18.81% 47,385 49,312 52,819 56,157 61,514 61,809 65,007 69,337 71,865 84,628 12,763 17.76% 54,923 57,452 57,229 63,816 70,384 72,697 73,700 76,972 79,368 91,637 12,269 15.46% 286,747 289,804 312,273 327,262 354,707 373,420 390,538 394,906 412,258 467,461 55,203 13.39% September 59,419 58,908 64,299 70,794 76,100 74,051 70,305 80,173 79,661 0 October 41,272 39,028 43,699 43,836 45,604 49,880 55,660 56,631 61,826 0 November 34,330 37,339 39,301 42,542 39,600 42,376 46,393 47,090 52,868 0 December 26,777 32,523 30,432 34,238 33,256 41,510 33,478 37,180 40,363 0 Total Collections 448,545 457,603 490,004 518,672 549,267 581,237 596,374 615,980 646,976 467,461 Budget Estimate 380,000 480,000 430,000 490,000 530,000 550,000 580,000 580,000 580,000 600,000 Actual over (under) budg 68,545 (22,397) 60,004 28,672 19,267 31,237 16,374 35,980 66,976 (132,539) Total actual collections as a % of total budget % change in annual total collected % of budget collected through August 118.04% 95.33% 113.95% 105.85% 103.64% 105.68% 102.82% 106.20% 111.55% n/a 5.79% 2.02% 7.08% 5.85% 5.90% 5.82% 2.60% 3.29% 5.03% n/a 75.46% 60.38% 72.62% 66.79% 66.93% 67.89% 67.33% 68.09% 71.08% 77.91% % of actual total collected through August 63.93% 63.33% 63.73% 63.10% 64.58% 64.25% 65.49% 64.11% 63.72% n/a Chart Reflecting History of Collections through the Month of August 500,000 450,000 400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 0 2010 2011 2012 2013 • August i 2014 2015 2016 2017 2018 2019 • August ■ July ■ June • May ■ April • March • February • January Page 22 CITY OF SPOKANE VALLEY, WA 1st and 2nd 1/4% REET Collections through August Actual for the years 2010 through 2019 January February March April May June July August Collected to date P:\Finance\Finance Activity Reports\Tax Revenue\REET\2019\301 and 302 REET for 2019.xlsx 2010 2011 2012 2013 2014 2015 2016 2017 1 2018 1 2019 59,887 64,122 86,204 99,507 109,625 105,680 84,834 72,630 64,128 36,443 95,880 79,681 124,692 81,579 79,629 129,472 46,359 56,115 71,730 86,537 111,627 124,976 101,049 106,517 56,898 155,226 72,172 90,377 116,165 139,112 128,921 117,150 61,192 67,049 81,724 105,448 198,870 106,676 208,199 172,536 96,141 103,508 165,868 236,521 165,748 347,421 217,375 202,525 104,446 83,583 220,637 205,654 192,806 284,897 248,899 231,200 153,661 124,514 282,724 169,060 202,734 248,768 449,654 472,420 239,437 146,892 310,562 218,842 646,397 277,424 302,941 261,626 10/14/2019 2019 to 2018 Difference 120,809 (118,628) (49.54%) 199,209 52,317 35.62% 193,913 (116,649) (37.56%) 347,528 128,686 58.80% 263,171 (383,226) (59.29%) 465,044 187,620 67.63% 327,636 24,695 8.15% 300,312 38,686 14.79% 682,490 691,505 704,910 876,021 1,001,693 1,535,107 1,572,124 2,103,535 2,404,121 2,217,622 (186,499) (7.76%) September 75,812 68,020 63,517 174,070 152,323 179,849 178,046 187,348 259,492 0 October 93,256 61,396 238,095 117,806 123,505 128,833 253,038 207,895 584,792 0 November 72,021 74,753 104,886 78,324 172,227 129,870 186,434 229,800 263,115 0 December 38,725 65,077 74,300 75,429 117,682 157,919 164,180 278,995 288,912 0 Total distributed by Spokane County 962,304 960,751 1,185,707 1,321,650 1,567,429 2,131,578 2,353,822 3,007,573 3,800,432 2,217,622 Budget estimate 1,380,000 780,000 875,000 975,000 1,100,000 1,400,000 2,000,000 2,000,000 3,000,000 2,000,000 Actual over (under) budget (417,696) 180,751 310,707 346,650 467,429 731,578 353,822 1,007,573 800,432 217,622 Total actual collections as a % of total budget 69.73% 123.17% 135.51% 135.55% 142.49% 152.26% 117.69% 150.38% 126.68% n/a % change in annual total collected (11.57%) (0.16%) 23.41% 11.47% 18.60% 35.99% 10.43% 27.77% 26.36% n/a % of budget collected through August 49.46% 88.65% 80.56% 89.85% 91.06% 109.65% 78.61% 105.18% 80.14% 110.88% % of actual total collected through August 70.92% 71.98% 59.45% 66.28% 63.91% 72.02% 66.79% 69.94% 63.26% n/a Chart Reflecting History of Collections through the Month of August 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 2011 2012 2013 2014 August 2015 2016 2017 2018 2019 • August ■ July ■ June • May ■ April • March • February • Ja nua ry Page 23 P:\Finance\Finance Activity Reports\Debt Capacity\2019\debt capacity 2019.xlsx CITY OF SPOKANE VALLEY, WA Debt Capacity 2018 Assessed Value for 2019 Property Taxes 9,351,389,045 Voted (UTGO) Nonvoted (LTGO) Voted park Voted utility 1.00% of assessed value 1.50% of assessed value 2.50% of assessed value 2.50% of assessed value Maximum Outstanding Remaining Debt as of Debt ok Capacity 12/31/2018 Capacity Utilized 93,513,890 140,270,836 233, 784, 726 233, 784, 726 701, 354,178 0 93,513,890 12, 270, 000 128, 000, 836 0 233,784,726 0 233,784,726 12,270,000 689,084,178 0.00% 8.75% 0.00% 0.00% 1.75% Bonds Repaid 2014 LTGO Bonds 12/1/2014 12/1/2015 12/1/2016 12/1/2017 12/1/2018 225,000 175,000 185,000 190,000 230,000 135,000 125,000 130,000 130,000 135,000 360,000 300,000 315,000 320,000 365,000 0 0 75,000 150,000 155,000 360,000 300,000 390,000 470,000 520,000 1,005,000 655,000 1,660,000 \ 380,000 2,040,000 12/1/2019 255,000 140,000 395,000 160,000 555,000 12/1/2020 290,000 140,000 430,000 165,000 595,000 12/1/2021 320,000 145,000 465,000 170,000 635,000 12/1/2022 350,000 150,000 500,000 175,000 675,000 12/1/2023 390,000 155,000 545,000 180,000 725,000 12/1/2024 430,000 0 430,000 185,000 615,000 12/1/2025 465,000 0 465,000 95,000 660,000 12/1/2026 505,000 0 505,000 00,000 705,000 12/1/2027 395,000 0 395,000 2 5,000 600,000 12/1/2028 300,000 0 300,000 2 5,000 515,000 12/1/2029 245,000 0 245,000 220,000 465,000 12/1/2030 225,000 0 225,000 225,000 450,000 Bonds 12/1/2031 180,000 0 180,000 235,000 415,000 Remaining 12/1/2032 130,000 0 130,000 240,000 370,000 12/1/2033 165,000 0 165,000 250,000 415,000 12/1/2034 0 0 0 260,000 260,000 12/1/2035 0 0 0 270,000 270,000 12/1/2036 0 0 0 280,000 280,000 12/1/2037 0 0 0 290,000 290,000 12/1/2038 0 0 0 305,00 305,000 12/1/2039 0 0 0 315,00 315,000 12/1/2040 0 0 0 330,000 330,000 12/1/2041 0 0 0 340,000 340,000 12/1/2042 0 0 0 355,000 355,000 12/1/2043 0 0 0 365,000 365,000 12/1/2044 0 0 0 375,000 375,000 12/1/2045 0 0 0 390,000 390,000 4,645,000 730,000 5,375,000 6,895,000 12,270,000 5,650,000 1,385,000 7,035,000 7,275,000 14,310,000 Page 24 4/22/2019 Road & LTGO Bonds Period Street 2016 LTGO Grand Ending CenterPlace Improvements Total Bonds Total 12/1/2014 12/1/2015 12/1/2016 12/1/2017 12/1/2018 225,000 175,000 185,000 190,000 230,000 135,000 125,000 130,000 130,000 135,000 360,000 300,000 315,000 320,000 365,000 0 0 75,000 150,000 155,000 360,000 300,000 390,000 470,000 520,000 1,005,000 655,000 1,660,000 \ 380,000 2,040,000 12/1/2019 255,000 140,000 395,000 160,000 555,000 12/1/2020 290,000 140,000 430,000 165,000 595,000 12/1/2021 320,000 145,000 465,000 170,000 635,000 12/1/2022 350,000 150,000 500,000 175,000 675,000 12/1/2023 390,000 155,000 545,000 180,000 725,000 12/1/2024 430,000 0 430,000 185,000 615,000 12/1/2025 465,000 0 465,000 95,000 660,000 12/1/2026 505,000 0 505,000 00,000 705,000 12/1/2027 395,000 0 395,000 2 5,000 600,000 12/1/2028 300,000 0 300,000 2 5,000 515,000 12/1/2029 245,000 0 245,000 220,000 465,000 12/1/2030 225,000 0 225,000 225,000 450,000 Bonds 12/1/2031 180,000 0 180,000 235,000 415,000 Remaining 12/1/2032 130,000 0 130,000 240,000 370,000 12/1/2033 165,000 0 165,000 250,000 415,000 12/1/2034 0 0 0 260,000 260,000 12/1/2035 0 0 0 270,000 270,000 12/1/2036 0 0 0 280,000 280,000 12/1/2037 0 0 0 290,000 290,000 12/1/2038 0 0 0 305,00 305,000 12/1/2039 0 0 0 315,00 315,000 12/1/2040 0 0 0 330,000 330,000 12/1/2041 0 0 0 340,000 340,000 12/1/2042 0 0 0 355,000 355,000 12/1/2043 0 0 0 365,000 365,000 12/1/2044 0 0 0 375,000 375,000 12/1/2045 0 0 0 390,000 390,000 4,645,000 730,000 5,375,000 6,895,000 12,270,000 5,650,000 1,385,000 7,035,000 7,275,000 14,310,000 Page 24 4/22/2019 1 P:\Finance\Finance Activity Reports\Tax Revenue \MVFT\2019\motor vehicle fuel tax collections 2019.xlsx CITY OF SPOKANE VALLEY, WA Motor Fuel (Gas) Tax Collections - August For the years 2010 through 2019 January February March April May June July August Collected to date 2010 1 2011 1 2012 1 2013 1 2014 1 2015 1 2016 1 2017 1 2018 1 2019 161,298 154,792 159,607 146,145 152,906 152,598 163,918 150,654 162,359 145,869 146,353 135,208 145,998 148,118 145,455 163,037 164,807 175,936 140,486 141,849 144,297 135,695 131,247 140,999 145,537 138,205 139,826 161,721 165,019 153,546 156,529 156,269 157,994 167,304 168,000 168,796 158,119 154,700 144,670 151,595 156,850 156,259 171,829 174,211 193,986 168,146 158,351 159,827 167,479 161,965 164,872 157,737 174,838 144,308 164,221 165,398 160,565 155,348 157,805 168,205 177,427 177,019 194,267 176,869 153,361 164,050 173,983 172,308 186,277 177,567 195,780 205,438 148,530 181,823 131,009 144,080 185,669 175,985 169,733 195,107 10/8/2019 2019 to 2018 Difference ok (13,829) (8.52%) 5,887 3.35% (8,817) (6.31%) (24,716) (14.64%) (8,317) (4.29%) 31,677 21.95% (24,534) (12.63%) (10,331) (5.03%) 1,276,729 1,239,823 1,221,770 1,232,772 1,237,468 1,272,659 1,324,356 1,343,514 1,384,916 1,331,936 (52, 980) (3.83%) September 175,067 173,820 171,651 195,397 173,299 174,505 194,640 184,342 180,874 0 October 164,475 158,889 153,022 133,441 160,539 161,520 166,369 163,780 158,062 0 November 168,477 160,461 162,324 164,303 165,871 181,771 176,178 194,814 199,282 0 December 143,257 124,714 138,223 142,140 141,298 153,338 152,787 154,298 148,960 0 Total Collections 1,928,005 1,857,707 1,846,990 1,868,053 1,878,475 1,943,793 2,014,330 2,040,748 2,072,094 1,331,936 Budget Estimate 1,900,000 1,875,000 1,905,800 1,868,900 1,866,400 1,867,700 2,013,400 2,048,900 2,061,100 2,101,100 Actual over (under) budg 28,005 (17,293) (58,810) (847) 12,075 76,093 930 (8,152) 10,994 (769,164) Total actual collections as a % of total budget 101.47% 99.08% 96.91 % 99.95% 100.65% 104.07% 100.05% 99.60% 100.53% n/a % change in annual total collected 0.07% (3.65%) (0.58%) 1.14% 0.56% 3.48% 3.63% 1.31% 1.54% n/a % of budget collected through August 67.20% 66.12% 64.11% 65.96% 66.30% 68.14% 65.78% 65.57% 67.19% 63.39% % of actual total collected through August 66.22% 66.74% 66.15% 65.99% 65.88% 65.47% 65.75% 65.83% 66.84% n/a Chart Reflecting History of Collections through the Month of August 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 August 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 ■ August ■ July ■ June May E April ■ March ■ February ■ January Page 25 1 P:\Finance\Finance Activity Reports\Tax Revenue\Telephone Tax\2019\telephone utility tax collections 2019.xlsx CITY OF SPOKANE VALLEY, WA Telephone Utility Tax Collections - August For the years 2010 through 2019 January February March April May June July August 2010 1 2011 1 2012 1 2013 1 2014 1 2015 2016 2017 2018 2019 234,622 266,041 264,175 254,984 255,056 251,880 250,593 246,261 241,357 230,366 245,539 238,561 236,985 239,013 244,191 349,669 193,818 261,074 234,113 229,565 227,469 234,542 226,118 228,789 217,478 216,552 223,884 214,618 129,270 293,668 213,078 211,929 210,777 205,953 208,206 206,038 210,010 210,289 205,651 205,645 177,948 212,845 174,738 214,431 187,856 187,412 190,984 185,172 182,167 173,971 177,209 171,770 174,512 170,450 174,405 171,909 162,734 163,300 162,536 157,285 161,506 156,023 157,502 150,644 130,196 164,060 158,416 146,519 149,434 150,780 147,281 148,158 136,615 132,538 138,727 126,455 135,704 129,602 130,723 127,303 10/14/2019 2019 to 2018 Difference 6,419 4.93% (31,522) (19.21%) (19,689) (12.43%) (20,064) (13.69%) (13,730) (9.19%) (21,178) (14.05%) (16,558) (11.24%) (20,855) (14.08%) Collected to date 2,023,612 2,025,681 1,835,488 1,720,477 1,662,569 1,531,386 1,396,393 1,271,530 1,194,844 1,057,667 (137,177) (11.48%) September 240,111 241,476 227,042 210,602 199,193 183,351 170,476 155,977 141,290 0 October 238,500 237,111 225,735 205,559 183,767 183,739 166,784 153,075 142,925 0 November 247,848 240,246 225,319 212,947 213,454 175,235 166,823 151,208 139,209 0 December 236,065 236,449 221,883 213,097 202,077 183,472 168,832 161,115 140,102 0 Total Collections 2,986,136 2,980,963 2,735,467 2,562,682 2,461,060 2,257,183 2,069,308 1,892,905 1,758,370 1,057,667 Budget Estimate 2,800,000 3,000,000 3,000,000 2,900,000 2,750,000 2,565,100 2,340,000 2,000,000 1,900,000 1,700,000 Actual over (under) budg 186,136 (19,037) (264,533) (337,318) (288,940) (307,917) (270,692) (107,095) (141,630) (642,333) Total actual collections as a % of total budget 106.65% 99.37% 91.18% 88.37% 89.49% 88.00% 88.43% 94.65% 92.55% n/a % change in annual total collected (2.24%) (0.17%) (8.24%) (6.32%) (3.97%) (8.28%) (8.32%) (8.52%) (7.11%) n/a % of budget collected through August 72.27% 67.52% 61.18% 59.33% 60.46% 59.70% 59.67% 63.58% 62.89% 62.22% % of actual total collected through August 67.77% 67.95% 67.10% 67.14% 67.55% 67.85% 67.48% 67.17% 67.95% n/a Chart Reflecting History of Collections through the Month of August 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 August 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 August July _June • May • April • March • February • January Page 26 PARKS AND RECREATION Siokane THIRD QUARTER REPORT jValley° JULY—SEPTEMBER 2019 ADMINISTRATION AND PARKS: • Contracts worked on in the third quarter include: o Contract with Spokane Parks Foundation for free open swim sessions o Amendment #3 to the Parks Maintenance Agreement for additional maintenance services for Appleway Trail and Myrna Park Agreement for Professional Services for the CenterPlace Roof Repair Project Construction Agreement for Discovery Playground Poured -in -Place Surfacing Repair Project Lease Agreement for CenterPlace classroom space • Summer is typically the busiest season with the parks themselves, and this year was no exception. We worked closely with Senske and their crews managing and maintaining the parks, troubleshooting issues, managing shelter and ball field reservations, and handling questions and issues with the public, especially regarding the increased presence of transients in the parks. We had around 345 shelter reservations up through September. • Each year in September, the Valleyfest community event is an important focus for our entire Parks and Recreation staff. Mirabeau Point Park and CenterPlace certainly are well used that weekend as excellent venues for families and visitors to enjoy the many activities. • Staff began working again with Legal on the updating of park rules and regulations. Considerable work has gone into this updating, and we anticipate discussing this with the City Council in October. Additionally, staff has been working with other City staff and Law Enforcement regarding the challenges we face as a result of the Martin v. Boise 9th Circuit Court decision and the impact it is having on not only our parks, but also with other public spaces. • The Appleway Trail Amenities University to Pines project continued through the summer and was completed in July. Due to a poor germination of the new seed, the project will be re -seeded in October. • Staff continues to have monthly Marketing meetings with staff from Economic Development. • Staff has been participating as a member of the City team studying and reviewing various tourism and sports venues. • Staff has met several times with representatives of Redeemer Lutheran Church regarding the potential of developing a City park on property currently owned by the Church. • Staff is working with representatives from the Department of Natural Resources on a partnership to develop a public access plan for the 100 -acre Pinecroft Natural Area Preserve adjacent to Mirabeau Point Park. 1 ADMINISTRATION AND PARKS, CONT'D: • The Edgecliff Park Swings Project went out to bid in June. Unfortunately, we received only one bid and it was over budget. We went back out to bid in September. We received only one bid, and we are moving forward with the project. • Design work on the CenterPlace West Lawn Phase 2 project continued. Staff is now working with staff from Public Works in a team approach to ensure that this project is the best that it can be and that it is completed on time. We anticipate that the construction documents will be completed by mid-November. Bids would be opened in December with a contract being awarded in January 2020. Construction is anticipated to be completed by June 1. • Our Parks and Recreation Park Inventory, which is a part of the Parks & Recreation Master Plan 2019 Update, was completed by the consultant. This report assists us in the development of our capital improvement program. • Staff spent considerable time working on the Parks and Recreation Master Plan 2019 Update, along with Chaz Bates in Economic Development. Two workshops were held with the community participating, which is a crucial step to ensure the public has a voice in shaping the plan. In addition, stakeholder interviews and tabling booths in the parks were held throughout the summer. The draft update was presented to City Council on October 1. A resolution adopting the master plan update is scheduled for November 12. • Work continued on the Balfour Park Master Plan Update. The consultants met with stakeholders and participated with an information booth at the "Game On!" park event and received valuable input from the citizens. A community meeting/workshop was held on September 19 at CenterPlace. The general consensus from the public is that the master plan is still relevant today. This process should be wrapped up in October. • The Browns Park 2019 Improvements Project is underway. The construction began in mid-August. Staff is meeting biweekly with the contractor to monitor progress and provide guidance and direction. It is anticipated that the project will be completed by the end of the year. This project will provide a new perimeter walking path with lights, two new picnic shelters, new restroom and a skate dot, among other features. 2 CENTERPLACE: • CenterPlace hosted 290 events in the third quarter of 2019. We also have a total of 1,009 reservations on the books for 2019 and 241 for 2020. We are booking many Christmas parties, wedding receptions and memorials this time of the year. • CenterPlace had a very busy summer hosting many community events including: CRAVE!, Spokane Valley Farmers Market, Valleyfest and Oktoberfest. • CRAVE! Food and Beverage Celebration was a three-day event this year and had a record turnout with great weather. Many top chefs in our area and from across the country participated. • The Spokane Valley Farmers Market was a success with many of the events seeing 1,500-2,000 participants visiting the market in July and early August. The market ended September 13 and plans to be back again next year. • Valleyfest was the third weekend in September and was the busiest we have seen. The Step Up for Downs Syndrome Walk, which is a group based out of Hayden, Idaho, had over 700 participants. The Car Show had a record of over 200 cars, the Pancake Breakfast served about 200 meals, the Dance Competition had over 250 spectators, and a good time was had by all. • Oktoberfest was a three-day festival celebrating German -themed cheer, dancing, eating, and singing with headliner bands, one of which is featured at the Oktoberfest in Leavenworth. The bands and wiener dog races had a nice turnout despite the winter -like weather. • CenterPlace staff participated in Tammy Schneider's Northwest's Premier Bridal Festival at the Spokane Convention Center in September. It was a very busy event due in part to the inclement weather, which seems to draw people to indoor events. We had over 100 leads of couples wanting more information on CenterPlace and we are following up with emails providing more information on our facility. Many of the leads are coming in for tours, and so far three couples have already booked their receptions. Many of the brides were very interested in the new West Lawn development, along with an organization that may want to have a community event in the new space next year. • Google Analytics reported the CenterPlace website had over 1,100 visits in September. • Staff has been talking with Grant Gwinn regarding his construction of the new Tru Hilton Hotel across the street. Both Grant and Megan from Visit Spokane are excited to meet to talk about promoting meeting and hotel space. CenterPlace could see more bids from Visit Spokane because of the proximity of a hotel to our facility. Construction on the hotel should begin by the end of October and be open in October 2020. The hotel will have 85 rooms but no meeting rooms or food service. 3 RECREATION AND AQUATICS: • The City of Spokane Valley Parks and Recreation Dept. partnered with the Spokane Parks Foundation, Make a Splash in a Kids Life, to offer one free afternoon open swim session weekly at all three Spokane Valley Pools. This year, Make a Splash in a Kids Life also sponsored swimming lesson scholarships and free swim clinics! Due to this sponsorship, 5,070 community members were able to swim for free this season! Scholarships were awarded to 20 community members for discounted swimming lessons and 32 kids participated in free swim clinics. • A total of 25,339 open swim visitors utilized Valley Mission, Terrace View, and Park Road Pools this season. Swim lessons were conducted at all three pools with 1,412 children participating. • The Free Summer Park Program is a seven -week program at Terrace View, Valley Mission and Edgecliff Parks. Free breakfasts and lunches were provided to all children under age 18 by East Valley School District Meal Program. This year, 3,549 citizens visited these free summer park programs. This is up almost 1,000 participants from last year! • Our Summer Day Camps were a huge success this summer. There were 562 campers ages 6-11 who participated in the 10 -week camp. Each week campers could go on exciting field trips, go swimming, and visit local parks. This year, a teen camp was also offered, giving teens a fun experience the month of July. This new camp had 56 teen participants. Ten energetic counselors and four amazing Counselors in Training helped to make both camp programs a great adventure for everyone this summer. • Two outdoor movies were coordinated, promoted, and staffed. "Ralph Breaks the Internet" was presented in the natural amphitheater at Valley Mission Park in July. In August, community members enjoyed watching "Mary Poppins Returns" at Mirabeau Meadows. We are able to present these outdoor movies due in part to a sponsorship provided by WSECU. Over 600 people attended these outdoor movies. • The community helped us celebrate National Parks and Recreation Month by attending the "GAME ON!" event on Sunday, July 28, at Terrace View Park. Over 500 community members enjoyed free live music, food, games, and swimming. • The Valley Mission Pool season came to end as 59 dogs (and their owners) participated in Paws in the Pool on August 25. Pet Vet, in Spokane Valley, helped to sponsor and attend this event. 4 RECREATION AND AQUATICS, CONT'D: • Seventeen high school volunteers from East Valley, Central Valley and University High Schools helped to make the Valleyfest Pancake Breakfast a success. These volunteers worked with the CenterPlace in- house caterer to serve 200 breakfasts! • Tina Gregerson, our Recreation Coordinator, attended the National Recreation and Park Association National Conference September 21-24. This was an amazing opportunity to meet up with more than 8,000 NRPA members to network and learn from outstanding professionals within the Parks and Recreation industry. • The new Fall & Winter Recreation Guide was created and distributed to the public the first week of September. This guide includes valuable information about our department, park information, and fall and winter recreation activities for all ages. SENIOR CENTER: • The Hillyard Belles performed in the Fireside Lounge for the Spokane Valley Senior Center on July 17. This variety show included singing, dancing, costumes, comedy and more. The Senior Center members greatly enjoyed this performance and look forward to hosting this talented group again in the fall. • Walgreens provided free flu shots in our Wellness Center. There were 24 people who stopped in to receive a flu shot on September 24. • The Senior Center had a quarterly potluck and fundraiser in August. Over 20 people attended and the senior center raised $235. • Bingo, billiards, and table tennis continue to be well attended activities and draw hundreds to the Senior Center daily. Card games are also very popular, with new games and groups starting often. • Act 2 - Community Colleges of Spokane continues to bring creative art and fun fitness classes to the Senior Center. City of Spokane Valley Parks & Recreation Guide Registration Starts"' September 16th spokanevalleyocgirecreatlon 509.720.5 0.0. • The Spokane Valley Senior Center Wii Bowling league continues to bring back the trophies (often ranking in the top three teams) when participating in local tournaments. Trophies are proudly displayed in the Spokane Valley Senior Center. Numbers That Count... July August September Total Attendance (does not include walk-ins or phone calls) 2,328 2,131 2,159 5